HomeMy WebLinkAboutCAP022714krl � {U i• F7 7 i• Y /_Cvl 7 i• I rL1
CITY OF CENTRAL POINT
Central Point
City Council Meeting Agenda
City Hall
February 27, 2014
541 - 664 -3321
City Council
Next Res. 1390
Mayor
Next Ord. 1982
Hank Williams
Ward
I. REGULAR ME ETI NG CALLE D TO ORDER -7:00 P. M.
Bruce Dingler
ORDINANCES, AND RESOLUTIONS
Community
II. PLEDGE OF ALLEGIANCE
Ward II
Development
Kelly Geiger
,
Tom Humphrey,
III. ROLL CALL
Ward III
Director
Ellie George
IV. PUBLIC APPEARANCES - This time is reserved for citizens to comment
Ward IV
on items that are not on the agenda.
Allen Broderick
Bev Adams Director
V. SPECIAL PRESENTATION
At Large
. Special Recognition
David Douglas
Human Resources
Rick Samuelson
• RVCOG Annual Report
krl � {U i• F7 7 i• Y /_Cvl 7 i• I rL1
Page 1 - 7 A.
Approval of February 13, 2014 Council Minutes
Administration
Chris Clayton, City
Manager
VII. ITEMS REMOVED
FROM CONSENT AGENDA
Deanna Casey, City
Recorder
VIII. PUBLIC HEARING,
ORDINANCES, AND RESOLUTIONS
Community
9-14 A.
Ordinance No. Adding Section 5.40 Medical
Development
,
Tom Humphrey,
Marijuana Dispensaries to the Central Point Municipal
Director
Code; Declaring an Emergency (Humphrey)
Finance
16 -20 B.
Resolution No. Amending the Central Point
Bev Adams Director
Business License Fee Schedule (Adams)
Human Resources
Barb Robson, Director
22 -26 C.
Ordinance No. ,Amending Central Point
Parks and Public
Municipal Code Section 11.20.050 Transportation Utility
Works
Fees (Samitore)
Matt Samitore,
Director
28 -30 D.
Resolution No. Establishing the
Jennifer Boardman,
Transportation Utility Fees (Samitore)
Manager
Police
Kris Allison Chief
32 - 33 E. First Reading, Ordinance Amending Central Point Municipal Code Section
12.36.100 Regarding Street Tree Height Requirements Over Public Streets
(Sa mitore)
IX. BUSINESS
35-92 A. Bid Award for Long Term Financial Plan (Adams)
94-137 B. Bid Award for Audit Services (Adams)
139-140 C. Enterprise Zone Discussion (Humphrey)
X. MAYOR'S REPORT
XI. CITY MANAGER'S REPORT
1141 1111111111111�41611J 0 14198 q 3618 M
XIII. DEPARTMENT REPORTS
XIV. EXECUTIVE SESSION
The City Council may adjourn to executive session under the provisions of ORS 192.660.
Under the provisions of the Oregon Public Meetings Law, the proceedings of an
executive session are not for publication or broadcast.
XV. ADJOURNMENT
Consent Agenda
CAP022714 Pagel
CITY OF CENTRAL POINT
City Council Meeting Minutes
February 13, 2014
I. REGULAR MEETING CALLED TO ORDER
Mayor Williams called the meeting to order at 7:00 p.m.
II. PLEDGE OF ALLEGIANCE
III. ROLL CALL: Mayor: Hank Williams
Council Members: Bruce Dingler, Kelly Geiger, Rick
Samuelson, and David Douglas were present. Allen
Broderick was excused, Ellie George was absent.
City Manager Chris Clayton; City Attorney Sydnee Dreyer;
Police Chief Kris Allison; Community Development Director
Tom Humphrey; Parks and Public Works Director Matt
Samitore; and City Recorder Deanna Casey were also
present.
IV. PUBLIC APPEARANCES - None
V. SPECIAL PRESENATION — Fire District No. 3 Quarterly Report
Fire Chief Peterson updated the Council on the calls and response times on
average within the city of Central Point. They have been working with the School
District teaching students how to be prepared for an emergency at home. They
hope to partner with RCC for use of their training facility in White City. The Fire
District Board is working with the Medford Fire District to join forces to create a
cohesive department that will serve the valley better.
VI. CONSENT AGENDA
A. Approval of January 23, 2014 City Council Minutes
B. 2013 Safety Committee Report
Kelley Geiger made a motion to approve the Consent Agenda as presented. David
Douglas seconded. Roll call: Hank Williams, yes; Bruce Dingler, yes; Kelly Geiger, yes;
David Douglas, yes; and Rick Samuelson, yes. Motion approved.
VII. ITEMS REMOVED FROM CONSENT AGENDA- None
VIII. PUBLIC HEARINGS, ORDINANCES AND RESOLUTIONS
A. First Reading
and Public
Hearing — An
Ordinance Amending the
Central Point
Municipal
Code Section
11.20.050 Transportation
Utility Fees
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Parks and Public Works Director Matt Samitore explained the background
regarding the Transportation Utility Fee that was adopted in 2007 for both
residential and commercial customers. At that time the fee had a minimum
charge of $10.00 and a maximum of $100 for commercial and industrial users.
The original ordinance put the fee schedule within Municipal Code Book. Staff
has been slowly removing all fees from the Municipal Code Book and setting
them by resolution.
At the time of adoption the Council added a sunset clause hoping that two things
would occur: 1) State would adjust the DMV and fuel tax rates and, 2) the
economy would start to generate revenue for the street department. Neither of
these options happened and in 2010 the City Council extended the sunset clause
for an additional three years. The Transportation Utility Fee will sunset soon and
the city will lose this revenue for the Street fund.
He provided a spread sheet showing how removing the maximum $100 limit will
affect 23 Central Point businesses. By eliminating the min /max the fee could
generate an additional $22,000 a year. Residential customers currently pay $.52
center per trip and commercial users pay $.22 cents per trip. Commercial
properties currently get a break in trip fees without the need for the cap.
There was discussion regarding the sunset clause. It is unrealistic to believe that
the street fund can survive without this revenue. It is a common fee for other
cities and we are in the same fee range as others around the valley. If the
economy picks up or the city finds another source of revenue for the street fund
the council can always revisit this fee.
Mayor Williams opened the public hearing. No one came forward and the public
hearing was closed.
Bruce Dingier moved to second reading An Ordinance Amending the
Central Point Municipal Code Section 11.20.050 Transportation Utility Fees
to be effective July 1, 2014. Rick Samuelson seconded. Roll call: Hank
Williams, yes; Bruce Dingier, yes; Kelly Geiger, yes; David Douglas, yes; and
Rick Samuelson, yes. Motion approved.
B. First Reading and Public Hearing — An Ordinance Adding Section
5.40 Medical Marijuana Dispensaries to the Central Point Municipal
Code
Community Development Director Tom Humphrey explained the process that the
city has done in regards to Medical Marijuana Dispensaries. Staff presented the
plan to the Citizens Advisory Committee and the Planning Commission. They
recommended the proposed changes to the City Council.
The State issued a 31 page ruling of regulations aimed at implementing House
Bill 3460 which establishes a registration system for medical marijuana facilities.
The state regulations: 1) limit dispensaries to areas zoned for commercial or
industrial use or as agricultural lands; 2) limit dispensaries to within 1000 feet of
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public, private elementary, secondary or career schools attended primarily by
minors; 3)limit dispensaries to within 1000 feet of another medical marijuana
facility; 4) permit service to persons with medical marijuana cards and their
registered caregivers; and 5) require conduct with stringent security and safety
rules. The bill does not preempt cities from adopting further restrictions.
The City recommends the addition of Chapter 5.40 which defines medical
marijuana dispensaries and specifies the condition under which they would be
allowed as a conditional use. These specifications would be limiting but not
prohibit the dispensaries in Central Point city limits. Staff has recommended
adding a 500 foot buffer from the nearest residential zoning district. Dispensaries
would be allowed in C -2(M), C -4, and C -5 zoning districts as a conditional use
permit item. Staff will return with ordinance amendments to those zoning districts
in March, 2014. There are additional noticing requirements in regards to zoning
amendments.
City Manager Chris Clayton explained that the cost to begin the process at the
state level will be $5,000, a Central Point Conditional Use Permit fee is $3,000.
The City will bring a resolution at the next meeting to discuss a business license
fee. The state would be required to regulate their rules but may ask assistance
from the local governments.
City Attorney Sydnee Dreyer is recommending an emergency clause be included
in the second reading of the Ordinance on February 26 to ensure that the
regulations and process is in place by the March 3`d deadline.
Mayor Williams opened the Public Hearing. No one came forward, and the Public
Hearing was dosed.
There was discussion on how other cities throughout the valley and state are
going to handle this challenge. Most cities have chosen to follow the
recommendation of LOC and change their business license code to state they
will not issue to businesses that are unlawful for state or federal reasons. These
decisions could be subject to state reprimand and may be subject to law suits.
Central Point Council members are not in favor of allowing these facilities but
would like to have regulation in place rather than take the chance of a law suit
with the state.
Rick Samuelson made a motion to move to second reading An Ordinance
Adding Section 5.40 Medical Marijuana Dispensaries to the Central Point
Municipal Code including an Emergency Clause at the second reading.
Kelly Geiger seconded. Roll call: Hank Williams, yes; Bruce Dingier, yes; Kelly
Geiger, yes; David Douglas, yes; and Rick Samuelson, yes. Motion approved.
IX. BUSINESS
A. 332 North 2 "d Street Update
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Mr. Samitore stated that the property located at 332 North 2nd Street should be
removed from the derelict structure process. This property has had enough
improvements over the last three months that it is no longer a concern for the
City in regards to a derelict structure. The property owners still have work to do
on the structure and will be required to get permits from the city to do some of the
work inside. They have made improvements to the outside of the building and
landscape that is no longer a hazard for the neighborhood. It is in better shape
on the outside than some of the neighboring properties that are inhabited.
B. 75 Bush Street Update
Police Chief Kris Allison reported that Judge Charter presented a ruling on the
issues at 75 Bush Street. Mr. Clark was found guilty of the violations. Judge
Charter imposed a $5,000 fine but suspended $4,000 of that fine. Mr. Clark is
ordered to make payments on the remaining $1,000. If he does not follow
through with the payment plan the full $5,000 fine will be imposed. City staff will
be keeping an eye on this property to make sure they stay in compliance with city
code. If the property is found in violation of any of the city codes we will begin
issuing citations again and go back to court.
C. Planning Commission Report
Mr. Humphrey presented the Planning Commission Report from February 4,
2014:
A) The Commission considered the Municipal Code Amendments to
Chapter 5.40, Regulations for Medical Marijuana Dispensaries. The
Commission elected to consider and make a recommendation for Chapter
5, and return in March to consider changes to the zoning code in regards
to Medical Marijuana Dispensaries being added to the Commercial zones
as a conditional use.
In a separate motion the Commission suggested that the City Council consider
regulating medical marijuana grow sites in the city limits because of the
disruption they are causing in some residential neighborhoods. A joint study
session was discussed and will be proposed to the City Manager.
Under general discussion, the Commission was informed that the department is
making changes to Sections 17.05, Applications and types of Review Procedures
and Section 17.96, Amendment to Comprehensive Land Use Plan because
internal inconsistencies in the code language have raised questions with Jackson
County who is currently processing two Urban Growth Boundary applications.
Amendments will be introduced to the Commission within the next two months.
X. MAYOR'S REPORT
Mayor Williams reported that
He attended the Medford Water Commission meeting where he was
personally singled out in regards to not respecting the MWC. He stated that
the MWC does not respect their larger water customers.
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• He attended the Medford Chamber Forum Lunch regarding Health Care.
• He attended the Study Session.
• He attended the TRADCO meeting. They are looking into water issues and
the drought conditions.
• He attended the Car Show at the Expo where he was assisted by Chief
Allison in presenting the Mayor's Choice Award.
• He met with the Jackson County Fair Board regarding the possibility of
opening the driving range.
XI. CITY MANAGER'S REPORT
City Manager Chris Clayton reported that:
• He and the Mayor are continuing discussions with RCC regarding opening a
campus in Central Point.
• He has been working with the Finance Director on selecting a qualified firm to
conduct our long term financial plan.
• The Medford Building Department increased their fees. It seems like they
were very low for a number of years. Staff reviewed our fees and we do not
see the need to increase those at this time.
• SOREDI is thankful for the support that Central Point has given them. But
they may be updating their participation fees in the near future. They will be
having another meeting with the City Council regarding Enterprise Zones in
the next month or two.
• Rogue Disposal has settled their contract negotiation issues.
XII. COUNCIL REPORTS
Council Member David Douglas reported that he meet with the City and the
School District to discuss the storm drain education progress. The District
contacted the City to participate in the discount on Storm Drain fees by educating
kids. He also attended the Study Session.
Council Member Bruce Dingier attended the Study Session. He asked when the
speed limit on Front Street was changed. Mr. Samitore stated that we did go
through the state, it took about a year for that section of Front to be reduced to
35 MPH. We have an application into the state to lower the other portion of Front
Street so that when those improvements are complete we can lower that speed
limit also.
Council Member Rick Samuelson attended the Study Session. He thinks the
follow up is the most important part of the Boot Camp program and looks forward
to some marketing ideas for Central Point Businesses. He attended the City
Awards breakfast; it was nice to meet new city employees.
Council Member Kelly Geiger reported that he attended the Study Session and
the SOREDI Board meeting. There is discussion among the SOREDI Board
about what needs to be done within the Board and the Organization. They will be
working to train and education the cities on what they are all about.
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XIII. DEPARTMENT REPORTS
Community Development Director Tom Humphrey reported that:
• He had a meeting with Kelly Madding from Jackson County regarding our
Urban Growth Expansion and Enterprise Zone options. They will have a draft
map at a future meeting showing areas in Central Point that could be
included in the Enterprise Zone.
• He attended an MPO TAC meeting. They will be working on a presentation
for the Round -a -bout at Hamrick and Beebe Road intersection. There is
money available and will be asking for assistance.
Parks and Public Works Director Matt Samitore reported that:
• They have started Battle of the Bones meetings.
• There have been no issues this week with the record rain and the storm
drains. There were no issues yesterday, and the new improvements are
working well.
• He will have some information in the next few weeks regarding vacant lot
requirements along the creeks and the new regulations regarding flood
issues and environmental reviews.
Police Chief Kris Allison reported:
• That she had a meeting with Sheriff Winters and Samantha Steele with the
School District regarding safety in the Central Point Schools. Sheriff Winters
has some ideas on a security system.
• Update on the School Resource Officer and the success of a problem home
on Princess that had more than 20 to 30 people living in a single family home
at one time. We were able to get an emergency eviction on that residence.
• We have a suspect in the armed robbery of the Holiday Inn Express. He is in
custody in Southern California.
• She will be out of the office from February 28'" to March 11'". She will not be
available by phone. Captain Day will be the Acting Chief during her absence .
XIV. EXECUTIVE SESSION -None
XV. ADJOURNMENT
Kelly Geiger moved to adjourn, David Douglas seconded, all said "aye" and the
Council Meeting was adjourned at 8:11 p.m.
The foregoing minutes of the February 13, 2014, Council meeting were approved by the
City Council at its meeting of February 27, 2014.
Dated:
Mayor Hank Williams
ATTEST:
Return to Agenda
City Recorder
CAP022714 Pagel
Ordinance
Medical Marijuana
Dispensary Business
Designation,
Declaring an
Emergency
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STAFF REPORT
om-
CENTRAL
POINT
STAFF REPORT
February 27, 2014
Planning Department
lam Humphrey.AICP,
Community fJevelopment g rector;
AGENDAITEM:
Consideration of an Amendment to the Municipal Code to Add Chapter 5.40, Regulations for Medical
Marijuana Dispensaries in Central Point and Declaring an Emergency in order to Implement City Policy
to Coincide with the Effective Date of State Law.
STAFF SOURCE:
Tom Humphrey, Community Development Director
BACKGROUND:
This is the second reading of an ordinance the Community Development Department prepared to
regulate the establishment of medical marijuana dispensaries in Central Point. The code
amendments were considered by the Citizen's Advisory Committee and the Planning
Commission, both of whom recommended approval. The City Council conducted a public
hearing on February 13, 2014 and moved this item to its second reading.
The state has been involved in rulemaking that is aimed at implementing House Bill 3460 which
establishes a registration system for medical marijuana facilities. The locational standards called
out in HB 3460: I) limit dispensaries to areas zoned for commercial or industrial use or as
agricultural lands; 2) limit dispensaries to within 1000 feet of public, private elementary,
secondary or career schools attended primarily by minors; 3) limit dispensaries to within 1000
feet of another medical marijuana facility; 4) pennit service to persons with medical marijuana
cards and their registered caregivers; and 5) require conduct with stringent security and safety
rules. The Bill does not preempt cities from adopting further restrictions on Medical Marijuana
dispensaries and there may be follow -on legislation that reinforces this position.
DISCUSSION:
The City's approach to HB 3460 is to add Chapter 5.40 which defines medical marijuana
dispensaries and specifies the criteria under which they would be allowed as a conditional use.
Amendments to Chapter 5 would limit but not prohibit dispensaries in Central Point. The City
has elected to add additional buffers which limit dispensaries to within 500 feet of the nearest
residential (R) zoning district. An earlier version of the ordinance included churches in the
1000' buffer area but this has been deleted at the recommendation of the City Attorney.
Dispensaries would be limited to Pine Street in the vicinity of the I -5 Interchange and to the east.
The City believes that prohibiting dispensaries outright would simply invite expensive and
unnecessary litigation. The Oregon Health Authority is the state agency regulating dispensaries.
Page I of 2
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ISSUES:
As discussed, the primary issue is whether to have an outright prohibition on dispensaries or to allow
them under limited circumstances. The current belief is that allowing them under limited circumstances
minimizes city liability. Another issue that has come up involves a dispensary's compatibility with other
uses in a zoning district, specifically child care. In order to avoid this conflict the `first in' business will
take precedence. It is unlikely that a child care facility would choose to locate next to a dispensary once
one is established particularly when a child care facility has many more location at options than does a
dispensary.
As has been mentioned, state law allows dispensaries in bath commercial and industrial zones. However,
Central Point does not typically allow any retail businesses in industrial zones unless they are incidental
to the industrial use. Therefore, the City is not advocating any changes to industrial zoning districts at this
time. Changes to the C -2(M), C4 and C -5 zoning districts will be brought to the City Council in March
as a land use amendment which is subject to different noticing requirements than those being made to
Chapter 5.
At the first reading the Council discussed adopting the proposed ordinance under the pro isions ofan
emergencv. Adoption under these provisions makes the ordinance effective immediately upon adoption.
This ensures that the City's guidance for Medical Marijuana Dispensaries in Central Point would be in
place when the state law takes effect on March 3, 2014. The Council can determine if this action is
necessary far the immediate protection of the public pence, health, safety and it elfhre of the community.
ATTACHMENTS:
Attachment "A "— Ordinance No. An Ordinance Adding Section 5.40 Medical Marijuana
Dispensaries to the Central Point Municipal Code; and Declaring an Emergency.
ACTION:
Discuss the second reading of the proposed ordinance amendments and 1) adopt the ordinance as is; 2)
adopt the ordinance with changes; or 3) deny the ordinance.
RECOMMENDATION:
Adopt Ordinance No. , An Ordinance Adding Section 5.40 Medical Marijuana Dispensaries
to the Central Point Municipal Code; and Declaring an Emergency.
Return to Agenda
Page 2 of 2
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ORDINANCE
AN ORDINANCE ADDING SECTION 5.40 MEDICAL MARIHUANA DISPENSARIES
TO THE CENTRAL POINT MUNICIPAL CODE; AND DECLARING AN EMERGENCY
RECITALS:
A. Pursuant to CPMC Chapter 1.01.040, the City Council, may from time to time make revisions to its
municipal code which shall become part of the overall document and citation.
B. On February 4, 2014, the Central Point Planning Commission recommended approval of a code
amendment to Title 5 Business Licenses and Regulations; Chapter 5.40 Medical Marijuana
Dispensaries.
C. On February 13, 2014, the City of Central Point City Council held a property advertised public healing;
reviewed the Staff Report and findings; heard testimony and comments, and deliberated on approval of
the Municipal Code Amendment.
THE PEOPLE OF CENTRAL POINT DO ORDAIN AS FOLLOWS:
SECTION 1. Chapter 5.40, adds regulations for Medical Marijuana Dispensaries to Title 5 Business
Licenses and Regulations in the Central Point Municipal Code in response to the passage of House Bill
3460 which become effective on March 3, 2014.
Chapter 5.40
MEDICAL MARIJUANA DISPENSARIES
Sections:
5.40. 010 Purpose.
5.40.020 Definitions.
5.40.030 Regulations for Dispensaries.
5.40.040 License -- Required.
5.40.050 License -- Period.
5.40.060 License - -Fees.
5.40.010 Purpose.
It is recognized that the presence of "marijuana dispensaries" within the community of Central Point may
result in adverse social and economic impacts, increased crime incidents, and physical deterioration in the
general areas of such businesses. It is evident that regulations applicable to such dispensaries are necessary
to protect minors and to preserve the character, safely and stability of residential areas that are in proximity
Ordinance No. (022714) pg. 1
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to such commercial businesses. The purpose of this section is to establish regulations applicable to
marijuana dispensaries, as defined in the Oregon Revised Statutes and in Section 5.40.020 of this chapter.
5.40.020 Definitions.
For purposes of this chapter, the following terms and business types are defined in this section:
A. Medical Marijuana; Means of all parts of the genus cannabis whether growing or not, and the seed of
such plants that may be administered to treat or alleviate a qualifying patient's debilitating medical
condition or symptoms associated with the patient's debilitating medical condition.
B. Cultivation: Means a location where marijuana is produced or cultivated for use by a Medical
Marijuana Qualifying Patient including within a building, structure or premises used for the
cultivation or storage of medical marijuana that is physically separate and off -site from a medical
marijuana dispensary.
C. Medical Marijuana Dispensary: A medical marijuana facility registered by the Oregon Health Authority
under ORS 475.300 to 475.346 and that sells, distributes, transmits, gives, dispenses or otherwise
provides medical marijuana to qualifying patients.
D. Infusion: A facility or business that incorporates medical marijuana (cannabis) by means of cooking,
blending, or incorporation into consumableledible goods.
E. Medical Marijuana Qualifying Patient: A registry identification cardholder (person who has been
diagnosed by a physician as having a debilitating medical condition) as further defined by ORS
475.302(3) or the designated primary caregiver of the cardholder as defined by ORS 475.302(5).
5.40.030 Regulations for Medical Marijuana Dispensary.
A. Medical Marijuana Dispensary businesses may be granted a conditional use permit by the planning
commission in accordance with the requirements of the zoning district in which the business is proposed,
and in accordance with the following regulations:
1. Evidence that the business is currently registered under the state of Oregon's medical marijuana
facility registration system under ORS 475.300 -ORS 475.346.
2. The proposed use complies with all requirements set forth for the issuance of a conditional use
permit (CPMC 17.76);
3. The lot on which the business is proposed to be located is classified commercial and includes the
following designations; C -2(M) Commercial Medical District, C -4 Tourist and Office Commercial
District, and C -5 Thoroughfare Commercial District;
Ordinance No. (022714) pg. 2
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4. The business shall be located in a permanent building and may not locate in a trailer, cargo
container or motor vehicle;
5. The subject lot is not within five hundred feet of the nearest residential (R) zoning district;
6. The lot is not within one thousand feet of any lot upon which there is located an educational
institution primarily attended by minors, a public park or recreational facility, a day nursery or child
care center, or any other public facility which is customarily utilized by minors;
7. The lot is not within one thousand feet of any lot upon which there is located another marijuana
dispensary business;
8. The exterior appearance of the structure shall be consistent with the appearance of existing
commercial structures on abutting lots or within the immediate neighborhood, so as not to cause
blight, deterioration, or avoidable depreciation in property values within the general vicinity;
9. The business shall be permitted an identification sign but shall not exhibit advertisements,
displays, or any other promotional or advertising materials that may be visible to the public outside
the structure;
10. All doorways, windows and other openings shall be located, covered or screened in such a
manner to prevent a view into the interior from any exterior public or semipublic area;
11. No marijuana dispensary business, as defined in this chapter, shall have operating hours earlier
than 8:00 a.m. or later than 6:00 p.m. of the same day and only Monday through Saturday, except as
specifically permitted by the terms of the conditional use permit.
12. Cultivation or infusion of medical marijuana at the site of the dispensary is prohibited.
13. The business shall provide for secure disposal of marijuana remnants or by- products; such
remnants or by- products shall not be placed within the facility's exterior refuse containers.
14. Drive - through services are prohibited.
B. The planning commission may, at its discretion, conduct a poll or survey of residents and property owners
in the vicinity of a proposed medical marijuana dispensary business if such poll or survey is determined to
be necessary to adequately assess the social, economic or other impacts of the proposed business.
C. Applicants for licenses under this chapter must file with the city recorder a sworn application in writing for
the license which shall give the following information:
Ordinance No. (022714) pg. 3
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1. The name of the applicant;
2. Permanent home address and full local address of the applicant;
3. A brief description of the nature of the business and goods to be sold, if any;
4. Length of time for which the right to do business is desired;
5. The location of the proposed medical marijuana dispensary business.
D. Any person violating any of the provisions of this chapter shall, upon conviction thereof, be punished by a
fine as defined by Section 1.16.010.
5.40.040 License- Registration- Required.
No person, or his employee or agent, shall engage in or conduct within the city any medical marijuana
dispensary business unless the license fee has been paid and a license issued as provided herein. No
person, his employee or agent shall engage in or conduct within the city any medical marijuana dispensary
business unless the person possesses a current registration under the state's medical marijuana facility
registration system.
5.40.050 License -- Period.
License for dispensaries shall be for annual periods commencing on July 1st of each year. License renewals
shall be consistent with criteria established in CPMC Section 5.04.092.
5.40.060 License - -Fees.
The license fee to be charged by the city designee for a medical marijuana dispensary business license shall
be as set forth in the City of Central Point Business License Fee Schedule as set in 5.04.120.
SECTION 2. Emergency. This Ordinance in necessary for the immediate protection of the public
peace, health, safety and welfare and shall take effect immediately upon adoption.
PASSED by the Council and signed by ine in authentication of its passage this day of February 2014.
Mayor Hank Williams
ATTEST:
City Recorder
Return to Agenda
Ordinance No.----- (022714) pg.4
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Resolution
Business License Fee
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Staff Report
s,a
CENTRAL
POINT
To: Mayor &Council
From: Bev Adams, Finance Director
Date: February 27, 2014
Subject: Business license fees /fee schedule update
Background:
Finance Department
Bev Adams, Finance Director
With the City's recent code amendments and preparations for a possible Medical Marijuana Dispensary business
application, it was necessary to also make changes to the City's business license fee schedule to include this new
business type.
Reviewing the current fee schedule which was adopted almost 13 years ago (June 25, 2001) prompted a study of other
business license fees in our neighboring cities. We also analyzed the specific process that each application requires of
staff resources, and discussed a reasonable and justifiable fee to accompany each application,
Following this staff report is a resolution to adopt the proposed updated business license fee schedule
I am also attaching a copy of the old fee schedule adopted back in 2001 for your review.
In addition, (and for easier review) the proposed changes are shown below in a business license fee table. The table
has current fees and proposed fees; with notes on which are increases, no change, or new fee.
CAP022714 Page 16
Fees
Business License Application Fee
Business License Fee
Business License /Each Employee overt
Renewal Fee /Home Based
Renewal Fee /Commercial
Renewal Fee /Each Employee over 2
Late Fee
Transfer Fee
Solicitors /Seasonal Fee
Temporary Fee
Background Check
Home Occupation Permit
OLCC Application Fee
OLCC Renewal Fee
OLCC Transfe r
OLCCTemp
Medical Marijuana Application Fee
Medical Marijuana Renewal Fee
Medical Marijuana Transfer
Adult Business License
Recommended Action:
Current Fee:
$25
$25
No change
$25
$35
$1O increase
$5
Max of $200
$5
No change
$50
$60
$1O increase
$50
$60
$1O increase
$5
Max of $200
$5
No change
$15
$25
$1O increase
$10
$10
No change
$10
Per Person
$15
$5 increase
$10/$25/$50
Per day /month /year
$25
Per Month /6O day max
$10
$10
No change
$146
One time fee
$146
No change
$100
$100
No change
$35
$35
No change
$75
$75
No change
$10
$10
No change
$0
$100
New fee
$O
$75
New fee
$0
$100
New fee
$900
$900
No change
That Council approves the attached resolution to update the City's business license fees and fee schedule.
CAP022714 Page 17
CITY OF CENTRAL POINT BUSINESS LICENSE FEE SCHEDULE
LICENSE TYPE LICENSE FEE
Business License
$50.00 including two employees
Electrical Contractors
Plumbing
$5.00 per additional employee
Merchant Police
$200 maximum annual fee
Pawnbrokers
Drug Paraphernalia
Late Fee
$15.00
Special Event
$10.00 per day
Transfer of Business
$10.00
Public Dances
$60.00 per month
Solicitors, Canvassers or
$10.00 per person and
Peddlers License
$10.00 per day, $25.00 per month or $50.00 per year
Adult Business License
$900.00 per semiannual period
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CAP022714
Page 18
RESOLUTION NO.
A RESOLUTION TO UPDATE AND AMEND THE BUSINESS LICENSING FEES
FOR THE CITY OF CENTRAL POINT
RECITALS:
A. The City's current business license fee schedule was adopted Ju ne 25, 2001.
B. Following a review of business license fees of cities within the Rogue Valley and an
assessment of staff time involved to review and process applications and various
accompanying documents, the Finance Director recommends an increase in certain
fees as noted on the following fee schedule.
C. Some fees listed on the original fee schedule are no longer current or necessary and
have been removed, and new businesses that did not exist in the 2001102 year are
now in existence and are necessary to include in the City's fee schedule.
THE CITY OF CENTRAL POINT RESOLVES AS FOLLOWS:
Section 1:
Adopt Exhibit A, City of Central Point Business License Fee Schedule.
Section 2.
This new fee schedule will become effective on March 1, 2014.
Passed by the Council and signed by me in authentication of its passage this , Day of
,2014.
Hank Williams, Mayor
ATTEST:
Deanna Casey, City Recorder
Return to Agenda
CAP022714 Page 19
Exhibit A
City of Central Point Business License Fee Schedule
Fees
Business License Application Fee
Business License Fee
Business License /Each Employee over 2
Renewal Fee /Home Based
Renewal Fee /Commercial
Renewal Fee /Each Employee over 2
Late Fee
Transfer Fee
Solicitors /Seasonal Fee
Temporary Fee
Background Check
Home Occupation Permit
OLCC Application Fee
OLCC Renewal Fee
OLCC Transfer
OLCC Temp
Medical Marijuana Application Fee
Medical Marijuana Renewal Fee
Medical Marijuana Transfer
Adult Business License
Adopted on
$25
$35
Ss
$60
$60
$S
$2S
$10
$1S
$2S
$10
$146
$100
$35
$75
$10
$100
$75
$100
$900
2014 by Council Resolution No.
CAP022714 Page 20
Max of $200
Max of $200
Per Person
Per Month /60 day
One time fee
Ordinance /Second
Reading
Transportation Utility
Fee Amendments
CAP022714 Page 21
pw-- �
Parks & Public Work Department CENTRAI Matt Samitore, Director
POINT
STAFF REPORT
DATE: FEBRUARY 19, 2014
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: MATT SAM ITORE, DIRECTOR
SUBJECT: Second Reading of an ordinance to eliminate the minimum and maximum from the
transportation utility fee; put the rates for the utility fee in resolution format; and eliminate the sunset
for the utility fee.
SUMMARY: In 2007 the City adopted a transportation utility fee that bills residential and
commercial customers for the number of trips associated with their use. The fee had a clause
added to it to have a minimum charge of $10.00 and a Maximum for $100.00 for commercial and
industrial users. By eliminating the min /max the fee would generate approximately $22,000 a year
annually to the street fund. Residential customers currently pay $.52 cents per trip and commercial
customers pay $.22 cents. A comparison table is attached to show the affected users who would
pay more from the maximum charge being eliminated. A second table also shows what the same
user would be paying in the other Rogue Valley cities.
Additionally, the prior ordinance put the fee schedule within the ordinance. Typically rates are set
via resolution so council can adjust them without going through the three month ordinance revision
process. This ordinance revision eliminates the fees from the ordinance and will have an
accompanying resolution setting the rates.
Lastly, the fee had a sunset clause added to it. The clause was added with the hope that two things
would occur. First the state would adjust the DMV and Fuel Tax rates and, second, that the
economy would start to generate revenue for the street fund again. Since that time the state did
make a modest increase in their fees which has helped stabilize the fund, however the increase was
less than what was needed to make up the difference in the fee. Unfortunately, the city is only
generating around $15,000 in fees for development currently. The sunset clause was extended
once in 2010 and will sunset this year without a further extension or elimination of the clause.
The only change between first and second reading is that the minimum and maximum for the
commercial, industrial and institutional users will not go into effect until July 1, 2014.
140 S. Third Street Central Point, OR 97502 •541.664.3321 Fax 541.664.6384
CAP022714 Page 22
RECOMMENDATION: Staff recommends approving the resolution.
Table A
Business
Monthly
Annually
Difference No Cap
Texaco /Bi -Mor
$ 160.95
$1,931.43
$ 731.43
Rays Foodplace
$ 253.73
$3,044.76
$ 1,844.76
76 station
$ 201.19
$2,414.28
$ 1,214.28
dollar tree shopping
$ 121.61
$1,459.36
$ 259.36
Crater H.S.
$ 325.67
$3,908.01
$ 2,708.01
Scenic M.S.
$ 176.78
$2,121.37
$ 921.37
Post Office
$ 159.61
$1,915.36
$ 715.36
Pilot Gas
$ 321.90
$3,862.85
$ 2,662.85
Pilot Fast Food
$ 145.34
$1,744.10
$ 544.10
Chevron
$ 160.95
$1,931.43
$ 731.43
Building behind Dutch
Bros on 99
$ 105.64
$1,267.67
$ 67.67
Reddaway
$ 115.22
$1,382.60
$ 182.60
Albertsons
$ 224.15
$2,689.79
$ 1,489.79
Grange
$ 111.04
$1,332.53
$ 132.53
Asante Clinic
$ 177.00
$2,124.05
$ 924.05
Furniture Row
$ 199.93
$2,399.15
$ 1,199.15
Super8
$ 137.04
$1,644.44
$ 444.44
Sonic
$ 126.62
$1,519.46
$ 319.46
Holiday Inn
$ 151.46
$1,817.54
$ 617.54
providence
$ 253.57
$3,042.84
$ 1,842.84
Shell Station
$ 160.95
$1,931.43
$ 731.43
Burger King
$ 116.27
$1,395.28
$ 195.28
Fair City market
$ 114.98
$1,379.82
$ 179.82
Crossing Building
$ 253.63
$3,043.59
$ 1,843.59
Fedex
$ 128.40
$1,540.84
$ 340.84
Fairfield Inn
$ 122.61
$1,471.35
$ 271.35
Mcdonalds
$ 128.40
$1,540.74
$ 340.74
$4,654.67
$ 23,456.07
140 S. Third Street Central Point, OR 97502 •541.664.3321 Fax 541.664.6384
CAP022714 Page 23
Table B - Rogue Valley City Comparisons
Business
Current
Central Point
- No Cap
Medford
Talent
Phoenix
Eagle Point
Ashland
Ts.a,r i-Mor
$
108.08
5
168.95
$403.29
$ 277.13
$167.73
$335.47
$297.08
Rd,, FLod lace
$
100.00
3
253.73
$635 76
$ 436.87
$264
42
$528.84
$344.10
76 station
$
100.00
3
201.19
$504.11
$ 346.41
$209.67
$419.34
$154.44
dollartree shopping
$
100.00
3
12161
$30472
$ 209.39
$126.74
$253.48
$22977
Crater IT S.
$
100.00
3
325.67
$816.01
$ 560.73
$339.39
$678.78
$584.00
Scenic A S.
$
100.00
5
176.78
$44295
$ 304.38
$18423
$368.46
$438.00
Poet Once
$
100.00
5
159.61
.$399.94
$ 274.82
$166.34
$33268
$116.80
Pilot Gae
$
100.00
$
321.90
$80658
$ 554.25
$33547
$670.94
$54149
Pilot Fort Food
$
100.00
$
145.34
$364.18
$ 250.25
$15147
$30293
$146
00
Chevron
$
100.00
5
160.95
$403.29
$ 277.13
$167.73
$335.47
$156.42
Building behind Dutch Bros on 99
$
100.00
3
105.64
$264.70
$ 181.89
$110.09
$220.18
$79.92
Reddawa
$
100.00
$
115.22
$288.69
$ 198.33
$120.07
$240.14
$524.70
Albatlsans
$
100.00
$
224.15
$561.64
$ 385.94
$233.59
$467.19
$666.00
Gran e
$
100.00
$
11104
$278.24
$ 191.19
$115.72
$231.45
$241.98
As.nte Cllnlc
$
100.00
$
177.00
$443.51
$ 304.77
$18446
$368.93
$219.78
Fumiturs Row
$
100.00
$
199.93
$500.96
$ 344.24
$208.35
$416.71
$596.07
Suns, 8
$
100.00
$
137.04
$343.37
$ 235.95
$142.81
$285.62
$221.92
Sonlc
$
100.00
5
126.62
$31727
$ 218.02
$131.96
$263.92
$125.56
Holiday Inn
$
100.00
3
151.46
$379.51
$ 260.79
$157.84
.$315.69
$245.28
providence
$
100.00
3
253.57
$635.36
$ 436.59
$26425
$528.51
$356.40
Shell Station
$
100.00
3
160.95
$403.29
$ 277.13
$167.73
.$335.47
$135.63
Burger Kin
$
100.00
3
116.27
$291.34
$ 200.20
$121.17
$24235
$116.80
Fair City market
$
100.00
5
114.98
$288.11
$ 197.98
$119.83
$239.66
$277.50
Crossing Building
$
100.00
5
253.63
$635.52
$ 436]0
$264.32
$52884
$231.25
Fed e,
$
100.00
$
128.40
.$321214
1 221.08
$133.81
$267.63
$218.30
Fairfield Inn
$
100.00
$
122.
E1
$307.22
$ 211.11
$127.78
$255.fi6
$198.56
Mcdonalds
1 $
100.00
1 5
128.40
1 $321.71
$ 221.07
$133.81
$267.61
$128.48
$2,700.00
1 5
4,654.67
1 5 11,667.04
$8,014.39
I $4,850.81
1 59,701.67
$7,592.15
Return to Agenda
140 S. Third Street Central Point, OR 97502 •541.664.3321 Fax 541.664.6384
CAP022714 Page 24
ORDINANCE NO.
AMENDING CENTRAL POINT MUNICIPAL CODE SECTION 11.20.050
TRANSPORTATION UTILITY FEES
Recitals:
A. Ordinance 1910 established the Street Utility Fee section of our ordinance with a
rate structure built into the ordinance.
B. It is the only fee left in the current municipal code that is not established by
resolution.
C. The ordinance also included a sunset clause that has been extended once and
needs removal in order to provide stable long term transportation funding.
THE PEOPLE OF THE CITY OF CENTRAL POINT DO ORDAIN AS FOLLOWS:
Section 1. Section 11.20.050 of the Central Point Municipal Code is amended to read:
11.20.050 Unit rate established.
Rates shall be established by resolution of the City Council in in accordance to the
provisions set forth in 11.20.040.
Example Rate for . Singe Family 140me.
Monthly Charge
Unit Ratex A�eFage Dail T1... /ALITV—
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Ordinance No. (022714)
CAP022714 Page 25
Section 2. This Ordinance removes the Sunset Clause as outlined in Ordinance 1910 Section 6,
and provided as a foot note in the Central Point Municipal Code Chapter 11.20.
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City ofCen!Fal Point City Council continuing :on„
Section 3. This Ordinance will be effective 30 days after adoption. The current fee schedule will
be in effect until June 30, 2014. A new fee structure will be set by Council Resolution and will
become effective on July I, 2014.
Passed by the Council and signed by me in authentication of its passage this day of
,2014.
Mayor Hank Williams
ATTEST:
City Recorder
Return to Agenda
Ordinance No. (022714)
CAP022714 Page 26
Resolution
Establishing
Transportation Utility
Fee Rates
CAP022714 Page 27
Parks & Public Work Department
CENTRAL
POINT
STAFF REPORT
DATE: WEDNESDAY, FEBRUARY 19, 2014
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: MATT SAM ITORE, DIRECTOR
SUBJECT: Sets the fees for the Transportation Utility Fee.
Matt Samitore, Director
SUMMARY: The fees for the transportation utility fee were previously set via ordinance form. The
change from ordinance to resolution allows for current and future councils to amend the fee in a
more efficient way as well as matches the rest of the current fees that are collected by the city.
There is no change to the current fee schedule. Residential customers will be billed at $.0.52 cents
per trip while commercial and industrial users will be billed at $0.22 cents per trip. The methodology
for establishing the trips is also unchanged. The current methodology is based on the total amount
trips generated by the particular use established the current version of the Institute of Transportation
Engineers (ITE) Trip Generation. Per council direction, the changes for the minimum maximum fee
for commercial, industrial and institutional users will not go into effect until July 1, 2014.
Table A: Rates
Residential Monthly Rate/ ADT: $0.5203
Non - Residential Monthly Rate / ADT: $0.2207
RECOMMENDATION: Approve the rate resolution.
140 S. Third Street Central Point, OR 97502 •541.664.3321 Fax 541.664.6384
CAP022714 Page 28
RESOLUTION NO.
A RESOLUTION ESTABLISHING THE TRANSPORTATION UTILITY FEE RATES
Recitals:
A. The Street Utility Fee was approved in 2007.
B. The fee established a minimum fee charge of 510.00 and 5100.00 maximum for
commercial and industrial users.
C. The fee established rates for residential and for commercial /industrial users
D. The rates were based upon the Trip Generation Report from the Institute of
Transportation Engineers.
E. The rates were previously set via Ordinance.
F. The rates shall remain unchanged other than being in a resolution format.
The City of Central Point resolves as follows:
Section 1. The fees for the Transportation Utility Fee are set via Table A.
Passed by the Council and signed by me in authentication of its passage this day
of 2014.
Mayor Hank Williams
ATTEST:
City Recorder
Return to Agenda
CAP022714 Page 29
Table A: Transportation Fund Fee Schedule
Residential Monthly Rate / ADT: $ 0.5203
Non - Residential Monthly Rate / ADT: $ 0.2207
CAP022714 Page 30
Ordinance /First
Reading
Amendments to Street
Tree Height
Requirements
CAP022714 Page 31
Parks & Public Work Department
CENTRAL
POINT
STAFF REPORT
DATE: WEDNESDAY, FEBRUARY 19, 2014
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: MATT SAM ITORE, DIRECTOR
Matt Samitore, Director
SUBJECT: First reading of an ordinance amending the minimum requirements for trees above
public rights of way.
SUMMARY: The current code has minimums for trees above sidewalks, residential streets and
main thoroughfares. This particular section of the code was established in the 1990s and
unfortunately has not kept up with the heights of current utility vehicles including the City Street
Sweeper, Rogue Disposal Vacuum Truck, Fire Service Trucks and Rogue Disposal Garbage
Trucks. In order to allow for safe passage of these types of vehicles staff is asking that code be
amended by allowing for an additional one foot of clearance on residential streets from 13 feet to 14
feet and one foot on collector and arterial streets from 15 feet to 16 feet.
The difference is on the main streets, the Fire District uses their ladder trucks, which are between
15 and 16' in height.
RECOMMENDATION:
Move to second reading an Ordinance Amending Central Point Municipal Code Section
12.36.100 Street Tree Standards Regarding Height Requirements over Public Streets.
140 S. Third Street Central Point, OR 97502 •541.664.3321 Fax 541.664.6384
CAP022714 Page 32
ORDINANCE NO.
AMENDING CENTRAL POINT MUNICIPAL CODE SECTION 12.36. 100 STREET TREE
STANDARDS REGARDING HEIGHT REQUIREMENTS
OVER PUBLIC STREETS
Recitals:
A. The existing code does not follow current height requirements for City and Fire
District Vehicles to safely access local and collector streets.
B. The current code does not meet proper safety allowances for pedestrian and vehicular
use of the public right of way.
THE PEOPLE OF THE CITY OF CENTRAL POINT DO ORDAIN AS FOLLOWS:
Section L Section 12.36. 100 of the Central Point Municipal Code is amended to read:
12.36.100 Street tree standards.
H. Street trees, as they grow, shall be pruned to provide at least eight feet of clearance
above sidewalks and thi#ssn fourteen feet above local streets, G€tssn sixteen feet above
collector streets, and eighteen feet above arterial streets. This provision may be waived in
the case of newly planted trees so long as they do not interfere with public travel, sight
distances, or endanger public safety as determined by the city.
Passed by the Council and signed by me in authentication of its passage this day of
2014.
Mayor Hank Williams
ATTEST:
City Recorder
Return to Agenda
CAP022714 Page 33
Business
Award Long Term
Financial Plan Bid
CAP022714 Page 34
4*141k.
CENTRAL Finance Department
Staff Report POINT Bev Adams, Finance Director
To: Mayor & Council ,per
From: Bev Adams, Finance Director`s
Date: February 27, 2014
Subject: Long Term Plan contract
Background:
In January we issued a "Request for Proposal" to contract out for Long Term Financial Planning services. We received
two proposals:
• FCS Group /Peter Moy, Principal
• GEL Oregon Inc /Andy Parks, CPA
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3. Prompt service
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4. Cost of service
Both proposals met expectations and criteria on contact provisions, general experience; prompt service and cost of
service. Based on final interviews with both firms, we recommend that the Council consider award of the contract to
the FCS Group.
The base project is $28,420, with the final plan document of 86,760. We have attached a copy of the proposed
contract with the FCS Group for a total contract of $35,180.
The project will begin this fiscal year with completion early in the 2014 /15 fiscal year.
Attached are the proposed contract and a copy of FCS Group proposal forthe long term planning service.
Recommended Action:
That Council approves a contract with FCS Group to provide the City of Central Point with a longterm financial
plan.
CAP022714 Page 35
CITY OF CENTRAL POINT
GENERAL SERVICES CONTRACT
Long Term Financial Plan Services
This contract is made between the City of Central Point (City) and FCS Group named below (Consultant).
Consultant Information
Full legal name or business name: FCS Group
Address: 7525 166s' Avenue NE, Suite D-215. Redmond WA 98052
Telephone: 425.867.1802 x228 FAX: 425.867.1937 Email: PeterMafcsgrcur) com
City and Consultant agree:
1. Services to be Provided. Consultant will provide to City the services as set forth on the attached EXHIBITS A 8 B.
2. Effective Date or Duration. This contract is effective on the following start date (or on the date at which every party
has signed this contract, whichever is later.) This contract shall expire, unless otherwise terminated or extended, on the
following end date:
Contract start date: March 1, 2014 Contract end date: June 30 2015
3. Consideration. City agrees to pay Consultant a sum not to exceed the following for services provided.
$28,420 base project
$ 6,760 plan document
City shall pay Consultant for services and reimburse Consultant for expenses incurred by Consultant in performance of
services in accordance with a payment schedule to be submitted by Consultant and accepted by City. No reimbursement
will be made for expenses that are not specifically itemized in this payment schedule without prior approval by City's
Authorized Representative. Consultant shall submit monthly invoices to City for Consultant's services within ten days after
the end of the month covered by the invoice. Total payments under this contract or any amendments shall not exceed the
sum specified in this section 3.
4. Additional Work. The City may request " Consutant" to perform extra 'work or service; listed ire Section 1, or Exhibit
B, as the case may be. Any extra work request issued will have a binding hourly rate or "not to exceed" cost amount that
has been negotiated with "Consultant" prior to issuance of the extra work request. If any change in work requested will
affect any of the pricing for work or services agreed to herein, then "Consultant' shall supply to City's authorized
representative in writing the adjustments to the pricing of items this section 3 and justification for such adjustment.
Consultant's requested adjustments to the pricing shall be negotiated and approved by City's authorized representative
prior to "Consultant" performing the work or services. All definitions, terms, and conditions of this Agreement shall apply to
extra work requests issued by City and performed by "Consultant ".
5. Authorized Representative for Consultant. The authorized representative for Consultant is Peter Moy,
Principal /FCS Group.
6. Standard Contract Provisions. Consultant shall comply with City's Standard Contract Provisions for Personal
Services, a copy of which is attached as Exhibit A.
CAP022714 Page 36
City of Central Point Consultant
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Title: City Manager Title:
Date: Date:
6Y -1kIMV IMI
C.P. Business License#
Fong 1099: c on file; c attached
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CAP022714 Page 37
EXHIBITA
CITY OF CENTRAL POINT STANDARD CONTRACT PROVISIONS FOR PERSONAL SERVICES
1. Oualiged Personnel. Consultant has represented, and by entering into this contract now represents, that all personnel assigned to
the services required under this contract are fully qualified to perform the service to which they will be assigned in a skilled and worker
like manner and, if required to be registered, licensed or bonded by the State of Oregon, are so registered, licensed and bonded.
2. Contract Renewal. The City shall have the option to renew this contract annually after the initial tens has expired. Each renewal
shall be with such modifications as may be agreed to by the parties in a written amendment of the contract, provided that the
amendments made for any renewal lens may not increase the total compensation to be paid to Consultant by more than 10% or
increase the rate of compensation for any contract Service by mare than 5 %.
3. Authorized Representative for City. The City's authorized representative is the City Manager or the Finance Director.
4. Notices. Any notice permitted or required by this contract shall be deemed given when personally delivered or upon deposit in the
United Slates mail, postage fully prepaid, certified, and with return receipt requested, to the persons and addresses shown below. In
addition, if directions for telephonic transmission ( "FAX') are set forth below, notices may be delivered by FAX. Notices sent by certified
mail will be deemed delivered three business days after placement in the mail and notices sent by FAX will be deemed delivered when
successful transmission is electronically confirmed. Except as expressly provided in the cantmct, required notices must be signed by
the person designated to receive notices, or that person's designee or attorney.
Consultant: Authorized Representative named on frst page at address for Consultant listed on first page.
City: Authorized Representative (see section 3 of this page), 140 South Third Street, Central Point, Oregon 97502
Each party shall notify the other of any change in the name, address or FAX instructions to be used for delivery of notices.
S. Termination. Notwithstanding any other prevision to the contrary, this contract may be terminated as follows:
5.1. The parties, by mutual written agreement, may terminate this contract at any time
5.2. Either party may terminate this contract in the event of a breach of the contract by the other party.
5.3. The City may terminate this contract at any time or for any reason, upon not less than ten days' written notice in advance
of the termination date. For purposes of this Agreement, written notice includes notice via email or facsimile.
5.4. City may terminate this contract immediately upon Consultant's failure to have in force any insurance required by this
contract. Except as provided in section 6, in the event of a termination, City shall pay Consultant for work performed to the dale of
termination.
6. Remedies.
6.1. In the event of a termination of this contract by City because of a breach by Consultant, City may complete the Services
either by itself or by contract with other persons, or any combination. Consultant shall be liable to City for any costs or lasses incurred
by City arising out of or related to the breach, including costs incurred in selecting other contractors, time -delay losses, allomey fees
and the like, less the remaining unpaid balance of the consideration provided in this contract. City may withhold payment of sums due
Consultant for work performed to the date of termination until Cil costs and losses have been determined, at which time City may
offset any such amount due Consultant against the costs and losses incurred by City.
6.2. The foregoing remedies provided to City for breach of this contract by Consultant shall not be exclusive. City shall be
entitled to exercise any one or more other legal or equitable remedies available because of Consultant's breach.
6.3. In the event of breach of this contract by City, Consultant's remedy shall be limited to termination of this contract and
payment for work performed to the dale of termination.
7. Recorcisflnspection. Consultant shall maintain records of its charges to City under this contract for a period of not less than three
full fiscal years following Consultant's completion of this contract. Upon reasonable advance notice or its authorized
representatives may from time to time inspect, audit and make copies of any of Consultant's records that relate to this contract. If any
audit by City discloses that payments to the Consultant were in excess of the amount to which Consultant was entitled under this
contract, Consultant shall promptly pay to City the amount of such excess. If the excess is greater than one percent of the contract
amount, Consultant shall also reimburse City its reasonable costs incurred in performing the audit.
S. Ownership of Work Product. All work product of Consultant that results from this Agreement (the work product) is the exclusive
property of City. City and Consultant intend that such work product be deemed "work made for hire" cf which City shall be deemed the
author. If for any reason the work product is not deemed "work made for hire,' Consultant irrevocably assigns to City all its right, title,
and interest in and to any and all of the work product, whether arising from copyright, patent, trademark, trade secret, or any other state
or federal intellectual property law or doctrine. Consultant shall execute such further documents and instruments as City may
reasonably request in order to fully vest such rights in City. Consultant forever waives any and all rights relating to the work product,
including without limitation, any and all rights arising under 17 USC 106A or any other rights of identification of authorship or rights of
approval, restriction or limitation on use or subsequent modifications.
9. Indemnification, Consultant shall defend, indemnify and save City, its officers, employees and agents harmless from any and all
losses, claims, actions, costs, expenses, judgments, subrogation's, or other damages resulting from injury to any person (including
injury resulting in death,) or damage (including loss or destruction) to property, of whatsoever nature arising out of or incident to the
performance of this agreement by Consultant (including but not limited to Consultant's employees, agents, and others designated by
Consultant to perform work or services attendant to this agreement). Consultant shall not be held responsible for damages caused by
the negligence of City.
11. Workers' Compensation. If Consultant will perform the work with the help of others, Consultant shall comply with the Oregon
Workers' Compensation law by qualifying as a carrier - insured employer or as a self- insured employer and shall strictly comply with all
other applicable provisions of such law. Consultant shall provide the City with such further assurances as City may require from time to
time that Consultant is in compliance with these Workers' Compensation coverage requirements and the Workers' Compensation law.
12. Insurance. Consultant shall have and maintain the insurance policies specified below. Each policy of insurance shall be written as
a primary policy, not contributing with or in excess of any coverage which City may carry. A copy of each policy or certificate
CAP022714 Page 38
satisfactory to City shall be delivered to City prior to commencement of the Services. The adequacy of all insurance policies for
compliance with this Section 12 shall be subject to approval by City's Risk Manager. Failure to maintain any insurance coverage
required by the contract shall bemuse for immediate termination of the contract by City.
Unless otherwise specified, each policy shall be written on an "occurrence" form with an admitted insurance carrier licensed to do
business in the state of Oregon; and shall contain an endorsement entitling City to not less than 30 days prior written notice of any
material change, non- renewal or cancellation. In the event the statutory limit of liability of a public body for claims arising out of a single
accident or occurrence is increased above the combined single limit coverage requirements specified below, City shall have the right to
require that Consultant increase the coverage limits of all liability policies by the amount of the increase in the statutory limit.
121. Commercial General Liability Consultant shall maintain a broad form commercial general liability insurance policy with
coverage of not less than $1,000,000 combined single limit per occurrence, and as an annual aggregate, for bodily injury , personal
injury or property damage. The policy shall have a contractual liability endorsement to cover Consultant's indemnification obligations
under the contract. The policy shall also contain an endorsement naming City as an additional insured, in a form satisfactory to City,
and expressly providing that the interest of City shall not be affected by Consultant's breach of policy provisions.
12.2. Workers' Compensation Insurance Unless Consultant is exempt, Consultant shall comply with the Oregon Workers'
Compensation law by qualifying as a carrier- insured employer or as a self- insured employer and shall strictly comply with all other
applicable provisions of such law. Consultant shall provide City with such assurances as City may require from time to time that
Consultant is in compliance with these Workers' Compensation coverage requirements and the Workers' Compensation law.
12.3. Comprehensive Automobile Liabl'ty If Consultant will use a motor vehicle on a regular basis in the performance of the
Services, Consultant shall maintain automobile liability insurance coverage of not less than $1,000,000 combined single limit per
occurrence for bodily injury, personal injury or property damage for each motor vehicle owned, leased or operated under the control of
Consultant for, or in the performance of, the services.
12.4. Professional Liability. If Consultant is required to be licensed by the State of Oregon to perform the Services, Consultant
shall maintain a professional liability insurance policy with coverage limits of not less than $1,000,000 per claim, and a deductible of not
more than $10,000, to protect Consultant from claims by City or others for injury, loss or damage arising from or resulting from the
wrongful or negligent performance or non - performance of, the Services. The policy shall contain an endorsement entitling City to not
less than 60 days prior written notice of any material change, non - renewal or cancellation of such policy. This policy may be written an
a "claims made" fonn, provided that continuous coverage is maintained to cover claims made within two years after completion of the
Services.
13. Assignment/Subcontracting. Consultant shall not assign this contract, in whole or in part, or any right or obligation, without City's
prior written approval. Consultant shall require any approved subcontractor to agree, as to the portion subcontracted, to comply with all
obligations of Consultant specified in this contract. Notwithstanding City's approval of a subcontractor, Consultant shall remain
obligated for full performance of this contract and City shall incur no obligation to any subcontractor. Consultant shall indemnify, defend
and hold City harmless from all claims of subcontractors.
15. Independent Contractor. Whether Consultant is a corporation, partnership, other legal entity or an individual, Consultant is an
independent contractor. If Consultant is an individual, Consultant's duties will be performed with the understanding that Consultant is a
self - employed person, has special expertise as to the services which Consultant is to perform and is customarily engaged in the
independent performance of the same or similar services for others. The manner in which the services are performed shall be
controlled by Consultant; however, the nature of the services and the results to be achieved shall be specified by City. Consultant is not
to be deemed an employee or agent of City and has no authority to make any binding commitments or obligations on behalf of City
except to the extent expressly provided in this contract.
16. Compliance with Laws /Business License. Consultant shall comply with all applicable Federal, State and local laws, rules,
ordinances and regulations at all times and in the performance of the Services, including, but not limited to those laws pertaining in
nonresident contractors in ORS 279A.120 and all applicable provisions of ORS 2791 2798.225, 2798.230, 27913.235, and
2798.240. Consultant shall obtain a City of Central Point business license as required by the city municipal code prior to beginning work
under this contract. The Contractor shall provide a business license number in the space provided on page one of this contract.
Consultant warrants that all vehicles used to perform the work or services staled in this Agreement have all permits, licenses,
certificates, or other approvals required under applicable federal, state, and local laws, regulations, statutes, ordinances, rules, policies
and orders.
17. Governing Law. This agreement shall be governed and construed in accordance with the laws of the State of Oregon. Any claim,
action, or suit between City and Consultant that arises put of or relates to performance of this agreement shall be brought and
conducted solely and exclusively within the Circuit Court for Jackson County, for the State of Oregon. Provided, however, that if any
such claim, action, or suit may be brought only in a federal forum, it shall be brought and conducted solely and exclusively within the
United States District Court for the District of Oregon.
18. Attorney Fees. In the event of any action to enforce or interpret this contract, the prevailing party shall be entitled to recover from
the losing party reasonable attorney fees incurred in the proceeding, as set by the court, at trial, on appeal or upon review.
19. Integration. This contract embodies the entire agreement of the parties. There are no promises, terms, conditions or obligations
other than those contained in this contract This contract shall supersede all prior communications, representations or agreements,
either oral or written, between the carries. This contract shall not be amended except in writing .sinned by hnth nnni-
20. Waiver. Any failure of a party to enforce any provision of this Agreement will not constitute a waiver of such provision or
prejudice the right of that party to enforce such provision at any subsequent time.
CAP022714 Page 39
■
February 12, 2014 City of Central Point
�- Long -Term Financial Plan
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February 12, 2014
Bev Adams, Finance Director
City of Central Point
140 S Third Street
Central Point, OR 97502
Subject: Proposal to Provide a Long -Term Financial Plan
Dear Ms. Adams:
The City of Central Point has requested a brief response to several specific questions regarding our
interest and experience in preparing long -range financial plans. FCS GROUP has extensive regional
and local experience in developing financial plans and analyses that are similar in nature and
complexity to the project outlined in your scope of services.
FCS GROUP (formed in 1988) provides finance, economic, and management consulting services to
public sector clients inclusive of school districts, city and county governments, municipal
corporations and ports, utility districts, and state agencies. Since the firm's inception, FCS GROUP
has delivered high - quality, cost - effective consulting services on aver 2,300 engagements and served
more than 525 clients. Our long -range financial planning experience includes nearly 200 individual
studies, taking many forms:
e Long -range financial planning for cities and counties,
0 Contributing to utility master planning and comprehensive planning with the development
of long -range financial forecasts,
0 Development of both enterprise reserve studies and general fund financial plans, and
0 Economic and life -cycle cost analyses.
FCS GROUP has enjoyed the opportunity to "ark with the City on several projects in recent years,
including an analysis of your indirect costs, rate studies for water and stormwater, and transportation
utility financial planning.
We look forward to working with you to help the City with its long range financial planning. If you
have any questions regarding our initial response, please do contact me at (425) 867 -1802, ext. 228
or PeterM @fcsgroup.com.
Sincerely,
FCS GROUP
Peter May
Principal
CAP022714 Page 41
Central Pant Long -Term Financial Plan : >FC5 GROUP
TABLE OF CONTENTS
Qualifications..........._ ..........................................................._...................... ...............................
1
ContactDetails .......................................................................................... ...............................
1
KeyPersonnel ............................................................................................ ...............................
2
Long-Term Financial Planning .................................................................. ..............................5
Examples of Similarly - Scoped Long -Term Financial Planning Engagements ...................
6
Approach..................................................................................................... ...............................
1 1
Task 1: Kick -Off Meeting and Background ..................................... ...............................
11
Task 2: Interview Key Stakeholders .................................................. ...............................
1 1
Task 3: Develop Financial Model Framework ..................................................
11
Task 4: Develop the Financial Models ...........................................................
12
Task 5: Prepare Financial Forecasts ................................................. ...............................
13
Task 6: Identify Issues, Financial Impacts, and Implementation Strategies ...............
14
Task 7: Present the Long -Term Financial Forecast Results ............ ...............................
14
Task 8: Provide Training and Model Documentation .................... ...............................
14
Optional Task 9: Prepare a Long -Term Financial Plan Document ... ...............................
14
Optional Task 10: Add Additional Funds or Departments ................. ...............................
14
Deliverables....................................................................._.._................... ...............................
15
Cost............................................................................................................... ...............................
15
Schedule.............. ................................................................................................... .............
....... 16
Statementsand Claims .............................................................................. ...............................
16
ClaimsAgainst the Firm ........................................................................... ...............................
16
Statementof Capability ............... ............................................................................. ........
... 16
Constraints................................................................................................ ...............................
16
Table of Appendices
Appendix A - Resumes
Appendix B - Long -Term Financial Planning and Applicable Government Finance
Experience
CAP022714 Page 42
Central Point Long -Term Financial Plan
QUALIFICATIONS
FCS GROUP, established in 1988,
provides utility rate, financial, economic,
and management consulting services to
public sector clients inclusive of city and
county governments, municipal
corporations and ports, special purpose
districts, and state agencies. Since the
firm's inception, FCS GROUP has
delivered high- quality, cost - effective
consulting services in over 2,300
engagements and served more than 525
clients. Our staff serves clients throughout
the western United States and Canada
from locations in Redmond, Washington,
Portland, Oregon, and Anchorage, Alaska.
>FCS GROUP
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Public Sector Experts in
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2 525
Technical and Clients Served in
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corporate Office
Our mission is to facilitate sound decision- Management the Waatem United (425) 867 -1602
making and management by public Professionals States and Canada w fcsgroop.com
officials and stakeholders. We do this by
providing a solutions- oriented, analytical approach to public sector financial and management issues
and programs. At FCS GROUP, we understand that every city faces its own unique challenges. Our
success and reputation comes from the ability to listen to clients and produce customized study
results that can be easily implemented and understood by everyone.
Our Utility Rates, Charges and Advisory practice serves water, wastewater /sewer, storm and
surface water, reclaimed /recycled water, solid waste, electric, and transportation clients. We have
performed more than 1,700 utility finance and business advisory projects ranging from defining
revenue requirements and developing full cost of service rates to forming utilities and negotiating
complicated wholesale agreements.
Our Economic Services group provides a unique combination of skills and knowledge about
public sector infrastructure in order to support municipal goals of attracting business, creatingjobs,
enhancing public space, and forming economically vital, sustainable communities.
Our Management Consulting and Public Finance practice specializes in helping local
and state governments, regional agencies, and public safety entities address and solve issues
involving policy objectives, public finance and cost recovery, and organizational performance.
CONTACT DETAILS
i 1 iGg ±�R2
Peter May
Principal
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(425) 867 -1802 x228 7525 1661, Ave NE, Ste D -215
peterm @fcsgroup.com Redmond, WA 98052
CAP022714 Page 43
Central Point Long -Term Financial Plan • >FCS GROUP
KEY PERSONNEL
Peter Moy and Nathan Reese will be primarily responsible for the delivery of your Long -Term
Financial Plan and models. They will be supported by Doug Gabbard and John Ghilarducci. Their
experience is summarized below. Their full resumes are included in Appendix A.
Peter Moy I Principal -in- Charge
M A., Finance, University of California, Berkeley
B.S., Finance and Organizational Behavior and Industrial Relations, University of California, Berkeley
Peter May is a principal for FCS GROUP with over 30 years of public sector experience specializing
in public finance and financial planning, program evaluation, management and operational reviews,
performance audits, and policy analysis. He began his career as a GAO field auditor, and then went
into public service with the City of Seattle as the primary financial and management operations staff
advisor to the City Council. He has worked with a variety of governmental agencies and provides
clients with a thorough knowledge of government operations and innovative and workable solutions
to issues and problems. Mr. May has a broad understanding and expertise in how government sets
and implements financial, capital spending and budget policies, how the many different government
functions are performed, and what roles the public, community organizations, and employees have in
making government responsive to their needs. He has been responsible for projects that ll
involved general city financial planning forecasts for revenues and expenditures, modeling and
forecasting the revenues and costs associated with development projects and annexations, and
analyzing the costs of different city services. He has also made presentations on evaluating the
financial impact of special development projects at conferences for the Washington Finance Officers
Association and the Great Northwest Planning Conference and also served on the Seattle School
District's Committee on Fiscal Integrity.
Mr. Moy provides the team with expertise in many service areas. In conjunction with his experience
with the City of Central Point's 2013 Indirect Cost Allocation Analysis project, he brings the
following relevant experiences:
'> Cost of service and financial analyses for all different types of departments,
4 Cost benefit analyses to identify the potential costs or savings of new facilities and buildings,
? Cost of service and rate analyses for Ilect, information technology, and facilities management,
P Fiscal impact studies on the effects of annexations, large housing developments, special purpose
facilities (e.g. NASCAR track, waterfront development, large housing developments),
t Financial forecasting and budget planning and analysis,
? Development and parks and recreation cost of service and fee studies,
G Development of financial policies,
® Establishing service priorities and criteria, and
i Strategic financial planning.
Mr. May previously worked for the U.S. Government Accountability Office and served as the
CAP022714 Page 44
Central Point Long -Term Financial Plan • >FCS GROUP
Director of Legislative Audits and as the Assistant Director of the Seattle City Council's central staff
where he was responsible for advising the City Council on financial, policy, and budget issues. Prior
to joining FCS GROUP in 2000, he worked as an independent consultant for 16 years. Subsequent
work included a variety of governmental and non -profit agencies, providing clients with a thorough
knowledge of government operations and innovative and workable solutions to issues and problems.
Peter is highly proficient in managing multiple concurrent projects. During the period that the City's
Long -Term Financial Plan is in process, he will be involved with several other engagements.
However, his role on most of the following current projects involves supervision and quality
assurance rather than a detailed work effort. Over the next four months he currently has about 50%
availability for this project:
C City of'Facoma Cost Allocation and Cost Rate Analysis and Modeling
6 Port of Seattle Employment Analysis and Forecasting
'J Marysville Fire Department Alternatives
? Seattle Human Services Department Cost Allocation Plan
Seattle -King County Environmental Health Services cost Allocation and Fee Study
His role on the project will be to conduct interviews, develop the model framework, provide review
and quality assurance over model development, identify financial issues based on the model
forecasts, make presentations, and other project management duties.
Nathan Reese I Project Consultant
M.P.A., Maxwell School of Syracuse University
B ., International Politics, Brigham Young University
Nathan Reese is a project consultant at FCS GROUP. His focus is on analytical work in support of
the firm's management consulting efforts. For the past four years, he has been developing financial
models for cost of service, user fee, and cost allocation studies. His previous experience includes
positions as a senior budget analyst and management analyst for local government, most recently in
the Finance Department for the Cil of Bellevue, Washington. He has worked with several city
departments, including transportation, and has performed various municipal/legal research functions.
He has coordinated department budget narratives, prepared and analyzed data, and written various
city -wide performance reports. His experience includes preparing cost allocation plans and
conducting comprehensive development services fee and rate studies, developing financial models
for analyzing revenues and costs. For cost allocation and fee models, he has provided training to the
client's staff so they can operate the models without our assistance and has prepared high level user
manuals for these models.
Nathan will also be involved with several other engagements. Over the next four months he currently
has about 25% availability for this project:
d City of Tacoma Cost Allocation and Cost Rate Analysis and Modeling
Port of Seattle Employment Analysis and Forecasting
Marysville Fire Department Alternatives
CAP022714 Page 45
Central Point Long -Term Financial Plan •417CS GROUP
Lodi Cost Allocation Plan
0 Seattle Human Services Department Cost Allocation Plan
,s Seattle -King County Environmental Health Services cost Allocation and Fee Study
His role on the project will be to build the forecasting models, provide model training, and prepare
the model documentation.
Doug Gabbard I Project Consultant
M.B.A., University Of Oregon
B.A., Claaslca l Lang nag es, Santa Clara University
Doug Gabbard has over 8 years of professional experience including the past six years where he has
been serving as a financial and economic analyst in municipal and private sector positions. He was
hired by FCS GROUP in 2011 and prior to that served as a financial analyst for the City of Salem,
supporting the City budget process for four years. He was also involved with the development of
economic statistical analysis and econometric modeling. Prior to that, Mr. Gabbard was a senior
financial analyst at the Oregon Department of Transportation in Salem, Oregon, where he performed
Monte Carlo simulations to model basis risk of interest rate swaps. Doug's role on the project will be
to provide assistance and be a back -up for Mr. Reese depending on the project's work schedule.
John Ghilarducci I Technical Advisor
M.P.A., Organization and Management University of Washington
B.S., Economics, University at Oregon
FCS GROUP principal and shareholder John Ghilarducci has been with the firm for 23 of his 26
years of professional experience. His practice focuses on all aspects of utility and general services
system development charges (SDCs) and financial rate studies, from technical modeling and public
involvement to ordinance drafting and implementation. He has formed stormwater and transportation
utilities and has developed water, sewer, stormwater, transportation and parks rates and charges for
dozens of clients. Mr. Ghilarducci is a recognized technical rate and finance expert and provides
litigation support/expert witness testimony throughout the Northwest. John has performed hundreds
of enterprise fund rate and financial projects throughout the Northwest including dozens of projects
in southwest Oregon. A selection of his experience in Central Point includes,
6 Public Works and Planning Fee Study
rD Special Wholesale Water SDC Methodology Review
<< stormwater Rate Update
b Transportation SDC Survey and Utility Formation Study
Water Rate Study and Revenue Requirement Update
v Water, stormwater, Transportation, and Parks SDC Study and Stormwater Utility Formation
Mr. Ghilarducei's role on the project will be to provide technical advice on the water and stormwater
models based on his knowledge of the rate studies and financial issues facing the two utility funds.
CAP022714 Page 46
Central Point Long -Term Fill Oft Cial Plan • >FCS GROUP
LONG -TERM FINANCIAL PLANNING
For 26 years, FCS GROUT' has provided financial consulting services to local governments and
special districts, and as a result, FCS GROUP understands local government finances and the local
government operations that provide the services desired by the public. With this knowledge and
experience, we have developed financial models that enable our clients to analyze and forecast
revenues and costs in a variety of scenarios for many different city services. Within the past three
years, FCS GROUP has performed over three hundred projects throughout the western U.S. that
address long -term financial planning, rate and fee forecasting, and cost recovery for general
government and utility funds —areas of experience directly applicable to Central Point's Long -Term
Financial Plan project. We have included a list of projects performed in the past three years in the
Appendix B —Long –Term Financial Planning and Applicable Government Finance
Experience. The list of experience includes, but is not limited to the following:
G Developing models and forecasts of the short and long term revenues and costs for the General
Fund in different economic scenarios and for specific impacts caused by annexations and large
development projects,
J Developing financial plans for specific departmental programs involving police, parks, fire,
facilities, fleet, and community development, and
r Developing short and long term financial plans and models for water, wastewater, and
slormwaler utilities as part of comprehensive plans and utility rate studies,
Modeling is an integral part of FCS GROUP's project work. More than seventy -five percent of FCS
GROUP studies include the creation or review of a model for long -term financial planning, revenue
and cost scenarios, economic analyses, and fee and utility rate forecasting.
Our project team has experience in all these areas and also has experience working with the City of
Central Point, especially with its water and stormwater funds. Peter May and John Ghilarducci have
both managed projects for the City, and Mr. Moy will be the managing principal on this project, and
Mr. Ghilarducci will be a technical advisor assisting with the modeling for the water and stormwater
funds. In addition to our team's consulting experience, Peter May, Doug Gabbard, and Nathan Reese
have previously worked for local government and have first -hand experience as budget analysts
developing revenue and cost forecasts.
Because of FCS GROUP's non - utility financial practice, our consultants have conducted
management, user fee, cost of service, and cost allocation studies for most of the different
departments supported by a general fund. This knowledge about both costs and operations enables us
to provide the City of Central Point with a unique insight into forecasting the specific revenues and
costs for various City services. We have analyzed services that include almost every activity in a
General Fund from police, courts, fire, and ambulance services to parks, libraries, and street
maintenance. With our cost allocation work we also have analyzed the administrative and overhead
functions of many cities including Central Point.
Through these studies, we have boned our ability to identify potential issues with a wide assortment
of methodologies and have improved the practices and approaches used by our clients while helping
them work toward more financial self sufficiency and sustainability.
CAP022714 Page 47
Central Point Long -Term Financial Plan ? >FCS GROUP
EXAMPLES OF SIMILARLY - SCOPED LONG -TERM FINANCIAL
PLANNING ENGAGEMENTS
FCS GROUP has performed hundreds of financial and economic analyses throughout the West. We
have built financial models to deal with long range planning and revenue and cost analysis. The
diversity of our experience provides the City of Central Point with the assurance that its Long -Term
Financial Forecast and corresponding models will be thoroughly vetted and that the resulting product
will be dynamic and flexible enough to be used for the funds and departments identified in the
Request for Proposal. the City can also be assured that this model will help facilitate discussion of
the financial policies necessary to meet the City's goals of fiscal sustainability and growth.
Similar modeling and long term forecasting projects that have been conducted by Peter May and FCS
GROUP staff include the following.
Clatsop County, Oregon I Long -Term Financial Plan
Clatsop County engaged FCS GROUP to develop a long -term financial plan to guide the County's
financial practices and future financial health. In developing the plan, the County wanted to analyze
the use and level of reserve funding, especially for its Special Projects Fund and General Fund
Resource Stabilization Account, review its indirect cost allocation plan and fee selling
methodologies, compare its policies and practices with other comparable jurisdictions, and review its
budget policies. FCS GROUP established a process that involved the County's elected officials,
department directors, and financial staff, analyzed the County's various funds and financial policies,
and surveyed other county jurisdictions. Based on the analyses and conclusions, FCS GROUP
developed a long -term financial plan in conjunction with the County staff that incorporated
recommendations and policy choices.
Bend, Oregon I Long -Term Financial Forecast Model and Budget Process
FCS GROUP prepared a long -term financial forecast model for the City of Bend, Oregon, and helped
the City develop a budget process that reflects the long -term impacts of immediate budget decisions.
The financial forecast model included ten -year projections for 25 funds, representing all of the City's
funds except for debt service and fiduciary funds. The forecast included three alternate scenarios, and
the model had the capability to add more scenarios. A snapshot of the model is shown here.
Bellingham, Washington I Waterfront Financial Model
The City of Bellingham engaged FCS GROUP and Northern Economics to develop a waterfront
development financial model that identifies the potential cost and revenue impacts of the
development on the City. The model was designed to accommodate different scenarios and different
types of development on the waterfront site over 30 years. The process included developing metrics
for both revenues and costs by type of revenue and by type of service cost and was a collaborative
effort with City departments and the Finance Department staff. Follow -up activities included forecast
model changes and training for the City's Finance Department staff on how to use the model.
Clatsop County, Oregon I Rural Law Enforcement District Financial Analysis and Plan
Clatsop County engaged FCS GROUP to develop a financial plan for the County's Rural Law
Enforcement District. To develop the plan, FCS GROUP analyzed the District's revenue and
expenditure history and reviewed the past financial policies and guidelines. As part of the plan a five -
CAP022714 Page 48
Central Paint Long -Term Financial Plan •;OFCS GROUP
year forecasting model was developed to estimate future revenues and expenditures and the District's
future financial position. Process interviews were conducted with the key stakeholders and a report
and presentation were made to the County Commissioners and the District's Advisory Committee.
Maple Valley, Washington I Six Year Financial Forecast
In support of the City's budget process, FCS GROUP helped the City of Maple Valley develop a six
year financial forecast that estimated the revenues and expenditures for its General Fund based on the
population, demographic, and land use profiles that the City anticipates during the forecast period.
Other funds that were included in the forecast were the Street Fund, Surface Water Management
Fund, Capital Improvement Fund, Street Capital Projects Fund, and the Community Service Capital
Projects Fund. Key tasks included reviewing the City's existing forecast methodology, identifying
key economic drivers and indicators affecting the City's revenues and expenditures, developing a
baseline scenario and possible alternatives, and developing a spreadsheet model that can assist the
City with future forecasts.
Kitsap County, Washington I Financial Analysis of Proposed ISC Race Track
Kitsap County engaged FCS GROUP to analyze the financial and economic impacts on the County's
finances of a proposed NASCAR race track. The analysis involved reviewing the International
Speedway Corporation's report on the economic and fiscal impacts of the race track. The review
included analyzing three key elements of the proposal: the economic impact on County revenues, the
associated County costs needed to support the track, and the impact of any proposed financing plans
on the County. Issue papers were prepared on each element to provide elected officials with
information to assist in their decision - making process concerning the track. In addition, a study was
done comparing the track's impact on the area to the long term financial impacts of the area's 20 year
build -out plan without the track.
Wenatchee, Washington I City and County Revenue Sharing for Sunnyslope UGA
The City of Wenatchee and Chelan County engaged at FCS GROUP to conduct a revenue - sharing
study involving the Sunnyslope urban growth area to determine whether or not each jurisdiction is
being fairly compensated through their revenue- sharing agreement. The area was a logical area for an
extension of city services and potential annexation. To determine what the financial impacts were for
providing services to the area, a forecast anal) sis of the potential City revenues and expenditures for
the identified area based on build -out densities and existing plans for development in the area was
conducted. In addition, a cost benefit analysis of city services and facilities providing regional
benefits to non -city residents was also conducted.
Covington, Washington I Parks and Recreation Financial Plan
FCS GROUP worked for the City of Covington and Alta Planning + Design to prepare a financial
plan as part of the City's Parks, Recreation, and Open Space (PROS) Plan. We developed estimates
of the ongoing costs and revenues for the capital improvements proposed in the PROS Plan, and
advised the City on revenue and management policies to further its goal for long -term financial
health for its parks and recreation assets.
Blaine, Washington I East Maple Ridge Fiscal Analysis
The City of Blaine requested the developer of the East Maple Ridge development conduct a fiscal
analysis of the City's revenues and expenditures resulting from this project. FCS GROUP conducted
CAP022714 Page 49
Central Point Long -Term Financial Plan :•. >FCSGROIT
an analysis that concentrated primarily on the City's General Fund and some specific revenues.
Revenues included property, sales, and utility taxes, while expenditures included police and street
costs.
Blaine, Washington I Fiscal Impact Analysis of Grandis Pond Housing Development
FCS GROUP was engaged by the developer of Grandis Pond, a large housing development project in
Blaine, Washington, to analyze the fiscal impacts of the development on the City's revenues and
expenditures. The analysis identified the fiscal impacts on the City's General Fund and a few other
selected funds. The analytical process involved meeting with the City staff from all the departments
that might be affected by the development to discuss their cost of service, staffing levels, and
workload indicators. FCS GROUP developed a financial model designed to determine the various
impacts of the development project, and the final analysis compared the General Fund and selected
fund revenues with expenditures generated by the development's build -out.
Westminster, Colorado I Long -Range Fiscal Planning Model for City Utilities
FCS GROUP performed a long -range fiscal planning model and cost of service study for the City of
Westminster's four utility funds. This study included the development of long -term revenue
requirements models for each service, and revenue requirement forecasts to ensure the long -term
fiscal health of the four sery ices. At the conclusion of the project, we documented our findings in a
report, wrote a user manual for the model, drafted adopting ordinances /resolutions, participated in
Council and public meetings, and trained City staff to use the models.
Airway Heights, Washington I Cost Analysis to Serve Tribal Casino and Urban Growth
Areas
FCS GROUP conducted a public safety cost -of- service analysis to identify the City of Airway
Heights cost of serving a tribal casino and urban growth areas. The public safety costs included those
for police, fire /EMS, and municipal court services. The scope of work included developing a cost -of-
service framework, analyzing the costs, conducting a survey of neighboring and other jurisdi ctions
that also serve casinos, identifying potential fee structures, and briefing and reporting the results to
various stakeholders and elected officials. To identify the full cost of service, FCS GROUP also
prepared an indirect cost allocation plan for the City.
Dupont, Washington I Large Development Impact on Public Safety Services
As part of a mitigation agreement with a private developer, the City of DuPont engaged FC S GROUP
to determine the impact that the specific development would have on the City's fire, emergency
medical, and police services; and based on the impact, determined if the costs exceeded the revenues
generated by the project. If the costs exceed the revenues, the City wanted FCS GROUP to determine
what the developer's appropriate mitigation contribution might be. The analysis involved determining
the potential number of service calls, reviewing the Fire and Police Department's operating and
capital budget, analyzing the cost of service, forecasting potential revenues from the development,
and calculating a mitigation fee, if necessary. An extra scenario was also run after the original study
as requested by the City.
CAP022714 Page 50
Central Point Long -Term Financial Plan t9PCS GROUP
Clackamas County, Oregon I Sheriff's Office Cost of Service Analysis
FCS GROUP prepared a cost of service analysis for the Clackamas County Sheriffs Office to use in
setting reimbursement rates for the four cities that contract with the Sheriffs Office for city police
services. This analysis included identifying both direct and indirect costs, creating appropriate
metrics for allocating the indirect costs, and designing rates to give customers an appropriate amount
of control but also ensure that the Sheriffs Office recovers all of its costs.
Los Gatos, California I Transportation Impacts Analysis and Fee Development
FCS GROUP is managing a project for the Town of Los Gatos that entails updates to its
transportation impact fee and construction activities mitigation fee. Innovative methods were used to
encourage transit oriented development and to mitigate roadway damage caused by heavy trucks. The
work by FCS GROUP included:
• Analyzing growth trends and development patterns;
• Reviewing Capital Improvement Plan and long -range project lists and capital cost
assumptions;
• Evaluating growth- related nexus methodologies for all transportation facilities (street, bike,
pedestrian, transit);
• Providing mitigation fee alternatives for review by department staff;
• Preparing a construction activities mitigation fee that captures a portion of the street - related
maintenance attributed to excessive roadway damage caused by heavy trucks; and
• Presenting findings and summarizing results for the Town Council and public at large-
Silverton, Oregon I Economic Opportunities Analysis
The City of Silverton hired FCS GROUP to assist in a comprehensive economic development
strategy, as an update to the City's Comprehensive Plan. This work included an analysis of local and
regional economic conditions, assessment of buildable lands, and a forecast of land needs based on
trends in commercial, industrial, tourism, and housing market patterns. A new city /county
intergovernmental agreement and land use zoning amendments, and economic cision/goals were key
outcomes of this work.
Quadrant Corporation I Northwest Landing Project in Dupont
Quadrant Corporation engaged FCS GROUT' to review the City of Dupont's 2004 - 2009 Capital
Facilities Plan to determine the impact on Quadrant's Northwest Landing project in Dupont. The
review of the plan involved determining the financial impacts on the project, assessing the
reasonableness of the financing plans and sources of revenue, analyzing the levels of service used to
determine the capital needs, and identifying alternatives for financing and establishing levels of
service.
CAP022714 Page 51
Central Point Lonq -Term Financial Plan • >FCS GROUP
Quadrant Corporation I Redmond Ridge and Trilogy Developments
Quadrant Corporation engaged FCS GROUP to review the revenue impacts on King County if
Quadrant's Redmond Ridge and Trilogy developments were delayed or stopped by King County
because concurrent mad improvements were not funded. FCS GROUP analyzed the property tax,
sales tax, and the real estate excise tax revenues that would be generated if the developments were
allowed to continue through 2010 based on Quadrant's planned build -out schedule
Quadrant Corporation I Snoqualmie Ridge Phase II Development
Quadrant Corporation engaged FCS GROUP to review an analysis of the fiscal impact that its
Snoqualmie Ridge Phase 11 development will have on the City of Snoqualmie's general fund revenues
and expenditures. The review included identifying key economic assumptions, as well as planning
and staffing standards used to forecast revenues, costs, and levels of service. FCS GROUP identified
alternative methods and assessed whether the forecasts were reasonable. Working with the City's
consultant, we also identified the impacts of using alternative scenarios and assumptions_ Working
with the Quadrant staff, we prepared a presentation on alternative analyses for the City Council.
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CAP022714 Page 52
Central Point Long -Term Financial Plan a.4FCs GROUP
APPROACH
Our overall approach to developing a Long Term Financial Plan (LTFP) and model is to work closely
with key stakeholders such as elected officials, the City's Finance Director, department directors, and
any key community members involved in the process. We use a collaborative process to obtain a
better understanding of the issues facing the City and to educate the key stakeholders in the
processes, strategies, and techniques that we use in developing the Long Term Financial Plan model.
Although we will perform much of the work to prepare the plan and model, we believe that a Long
Term Financial Plan can only be as effective as its acceptance and understanding by those that must
implement and manage the plan in the future. We want to provide the City with a framework as well
as the financial tools that can help the City meet future challenges and opportunities. The following
tasks outline our process and work tasks to develop the Long Term Financial Plan model and the
deliverables desired by the City.
TASK 1: KICK -OFF MEETING AND BACKGROUND
FCS GROUP will conduct a kick off meeting with the City's project manager and the appropriate
City staff to introduce and discuss the project team, study objectives, methodologies, potential
schedule, and the roles of the City staff and the consultant team. We will also review the preliminary
data needs list which will include such items as the 20013 -2014 operating and capital budget, past
annual financial reports and budgets, the fleet and facilities plans, other relevant financial and
departmental studies, financial policies, and any other background materials and documents that the
City believes are relevant.
We will also discuss the project plan and timeline to better understand how the City wants to use the
models and any subsequent forecasts. Based on the kick -off meeting and background review, we will
then develop a revised project plan and timeline that reflects any new information and scheduling
issues identified by the City during the kick -off meeting.
TASK 2: INTERVIEW KEY STAKEHOLDERS
To help us better understand the City's finances and issues, the basis for the financial plan, and any
financial issues or concerns, we will conduct interview sessions with elected officials, department
directors, other key City staff, and any external stakeholders. During these interviews, we will
discuss the LTFP's purpose, future goals and projects that might affect department funding, costs,
and programs, potential issues and concerns the departments have, and any existing and future
challenges and opportunities.
TASK 3: DEVELOP FINANCIAL MODEL FRAMEWORK
Based on the background review and stakeholder interviews, we will develop a financial model
framework that will provide the basis for designing the model and its components. We will also work
with the Finance Director to determine the model's requirements and desired outputs as well as the
level of detail necessary for the forecasts. Once we have defined the framework, we will review it
with the City's Finance Director. The City identified the funds that it wanted to include as part of the
financial model: the General Fund, Water Fund, Stormwater Fund, and the Street Fund.
CAP022714 Page 53
Central Point Long -Term Financial Plan >FCS CROUP
As part of the framework, the following are examples of the key model elements and parameters that
might need to be defined and identified with the City.
The number of forecast ) ears,
4 The key economic, revenue, and cost assumptions,
0 Population forecasts,
Historical expenditures and revenues,
C• Future departmental and program plans,
Q Performance and workload measures, and
Desired summary reports.
TASK 4: DEVELOP THE FINANCIAL MODELS
Based on the framework we will develop the financial models for the designated departments and
funds. In developing the model we want to make the models so they are user friendly, updateable,
understandable, and flexible. The models will be developed using Microsoft Excel and will allow the
City staff to change assumptions and to make adjustments to individual departmental budgets. The
fallowing shows an example of a model format that takes a base department budget and allows the
user to enter one time cuts and adds as well as ongoing additions or reductions.
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CAP022714 Page 54
Central Point Long -Term Financial Plan >FCS GROUP
We will also develop summary pages that might look like the following
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TASK 5: PREPARE FINANCIAL FORECASTS
Based on the historical trends and future needs and priorities of the departments, we will use the
financial models to develop a ten year forecast for the City's functions previously identified in Task
2. We will start with a base year such as FY 2013 -2014 and develop a status quo scenario as well as
other scenarios that incorporate previously identified plans, financial issues, challenges, and
opportunities. Key questions that the forecasts might address include the following:
What does a status quo scenario look like over five to ten years?
5' Are there any gaps between revenues and expenditures for the different funds?
Does the City have the financial capacity to implement potential new or enhanced programs?
What are the potential impacts from revenue downturns?
13
CAP022714 Page 55
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TASK 5: PREPARE FINANCIAL FORECASTS
Based on the historical trends and future needs and priorities of the departments, we will use the
financial models to develop a ten year forecast for the City's functions previously identified in Task
2. We will start with a base year such as FY 2013 -2014 and develop a status quo scenario as well as
other scenarios that incorporate previously identified plans, financial issues, challenges, and
opportunities. Key questions that the forecasts might address include the following:
What does a status quo scenario look like over five to ten years?
5' Are there any gaps between revenues and expenditures for the different funds?
Does the City have the financial capacity to implement potential new or enhanced programs?
What are the potential impacts from revenue downturns?
13
CAP022714 Page 55
Central Point Long -Term Financial Plan ,4FCS GROUP
i What actions can the City take to lessen the effects of these types of impacts?
'a How do changes in financial policies affect the financial results?
We will work with the City staff to identify assumptions and a few potential scenarios that it might
want to model and forecast. Once we have completed the forecasts and scenarios, we will meet with
the City to discuss the results and to identify any changes in assumptions that might be needed before
finalizing the forecasts.
TASK 6: IDENTIFY ISSUES, FINANCIAL IMPACTS, AND
IMPLEMENTATION STRATEGIES
The forecasts will provide a baseline to identify issues, challenges and opportunities. Based on the
forecast, we will review the forecasts with the City to identify key areas of concern and to analyze
potential strategies and policy issues that need to be addressed as part of the City's long term
strategies to manage and improve its financial performance and maintain a strong and sustainable
financial base, As part of this effort we will work with the relevant department staff to understand
their concerns and prior efforts regarding any financial issues that affect them.
TASK 7: PRESENT THE LONG -TERM FINANCIAL FORECAST
RESULTS
After identifying the issues, financial impacts, and potential implementation strategies, we will make
one presentation to the City Council on the forecast and the issues identified.
TASK 8: PROVIDE TRAINING AND MODEL DOCUMENTATION
The model will be developed using Microsoft's Excel spreadsheet software. We will provide the files
and spreadsheets to the City and provide a half day training session on the model. A user manual will
also be provided to provide documentation on how to use the models.
Optional Task 9: Prepare a Long -Term Financial Plan
Document
As an optional task we will prepare a Long Term Financial Plan that brings together the various
analyses performed in the previous tasks. We will work with the City's project manager on an outline
and format for the plan. We will then prepare a draft plan for review by the City, meet with the City
staff to discuss the draft, make appropriate changes, and issue a final plan. We will provide the City
with 10 final copies and an electronic version.
Optional Task 10: Add Additional Funds or Departments
The base proposal includes the four funds identified in the RFP and the departments in the General
Fund. If the City wants to add additional funds or departments, we have estimated an amount that
might cover an additional fund such as the Building Fund and the Public Works Department.
IM
CAP022714 Page 56
Central Point Long -Term Financial Plan
DELIVERABLES
The following will be provided as part of our Task Plan:
Financial forecasting models to assist City staff with financial analyses of revenues,
expenditures, financial forecasts and projections.
4 An analysis of the financial forecasts and identification of any issues and potential
recommendations.
v Training and documentation on the forecasting models.
r A public presentation to the City Council and other stakeholders.
6 A Long Term Financial Plan Report (Optional)
COST
{ >FCS GROUP
The following shows the hours by staff member, their hourly rate, the cost per task, and our out of
pocket expense budget. The cost of the optional tasks are also shown. The total base project fee is
$28,420 and if both optional tasks are desired, the total project budget is $38,480.
Pontlpal
Consul6nl
Al
AEmin
Total
Mcy
Reese /Gabbard
GhiIaNUCCi
Si
Labor HO1
EHecrrva HourN fllting Rates 8225
$150_
�- $230
_$80—
iTaL ek1 Kick-01 Meeting And Background_ _ _ 6
Task 2:Inleocis Key stakeholders 12
inasilD.i Finanual Model Framework, _ 4
!Task 4'. Develop The Financial Mooss
'Task& Prepare Financial Forecasts 4
Task 6'. dantry Issues, FinandallmpacE, Antl lmpleme+ltadan e
— —
—2 10 _
$1,810
_ $
—$2700
—_ 2 l
l _T 5 5
51200
60 60 2
2. —
$11,280
Task7lPresentThe Long -Term Financial Forecast ResuBs 8 2 - 1 11 _ $2,180'
—_-
Task B'. PrmMe Training And MOtlel DOamentaGOn 2 20 _ _ 2 24 1 §3,fi10
,Travel anti Evyes $25001
Optional Tasks Prepare A Long Term l =inari Plan Document 24 8 - 2 34 $6760
'OpAOnal Task l ". Add Adl Funds-Dr DepaNVens 4 16 20 $3,300,
15
CAP022714 Page 57
Central Point Long -Term Financial Plan • >F'CS GROUP
SCHEDULE
Assuming that there are no data or interview scheduling problems, the estimated schedule for the
project shows a start time during the week of March 10 and a completion date during the first week
of July. If an actual plan document is desired, the completion date will be near the end of July.
I am 3 10 P 24 31 7 14 21 28 5 12 19 28 2 9 16 23 30 7 14 21 2B
Task l: Kid Of MeeEng And fedigmund Nal
Task 2. n@rnew Key St4urmidere
Task 3'. Develop Finanaer Morel Remmers
red 4'. Develop The Finished Morels
Task 5'. Prepare Financed Porerask I�
Task 6 denHy trues, Fnancial knpase, And knpdementaem
Stabyies
Task? Present The Long- Term Flnantlal Forecast Raders
Task 8'. Provide Thinks And Model Daeme,ri aaakr
Opter al Task 9: Prepare A Long Term Finandal Plan
Document
Dismal Ted lg'. Add Addiponal Funds Or Daidevenla
STATEMENTS AND CLAIMS
CLAIMS AGAINST THE FIRM
No claims have been made against the firm or individuals represented on our FCS GROUP team with
the last five years, alleging that the firm breached a contract for services or for negligence in
performing those services.
STATEMENT OF CAPABILITY
FCS GROUP and its represented personnel, is capable of performing all services described in the
Scope of Services as defined both in Section 11 of the RFP as well as detailed in our approach to the
referenced Scope of Services.
CONSTRAINTS
There are no constraining factors that would affect FCS GROUP's ability to perform these services
promptly and efficiently. If the City has delays in providing us data or in scheduling interviews, the
schedule could be slightly extended.
W
CAP022714 Page 58
Central Point Long -Term Financial Plan
CAP022714 Page 59
^PCS GROUP
APPENDIX A - RESUMES
PETER MOY
Principal
Peter May is an FCS
GROUP principal with over
41 years of public sector
experience specializing in
public finance, program
evaluation, personnel and
organizational analysis,
- management and operational
reviews, performance audits, and policy analysis.
He has worked with a variety of non -profit
organizations and governmental agencies and
provides clients with a thorough knowledge of
government operations and innovative and
workable solutions to issues and problems. Mr.
May has a broad understanding and expertise in
how government sets and implements policies, how
the many different government functions are
performed, and what roles the public, community
organizations, and employees have in making
government responsive to their needs.
Mr. May began his career as a management auditor
with the Congressional watchdog agency, the
United States General Accounting Office. He later
worked for the Seattle City Council as a program
analyst and as the Assistant Director of the
Council's Central Staff where he acted as the City
Council's primary financial advisor and managed a
staff responsible for analyzing policy, program, and
management issues. In addition to his public sector
work experience, Mr. May has been an active
participant in the community where he has served
on the board and committees of many community
organizations, such as Seattle Housing Authority,
the Seattle School District's Committee on Fiscal
Integrity, United Way of King County, Leadership
Tomorrow, the Asian Counseling & Referral
Service, and the Wing Luke Asian Museum.
FCS GROUP
Solutions- Oriented Consulting
EDUCATION
? M.B.A., Finance, University of California,
Berkeley
f B.S.. Finance and Organizational Behavior
and Industrial Relations, University of
California, Berkeley
CAREER SUMMARY
G 41 years (since 1972( professional
experience
Joined FCS GROUP in 2000
EXPERTISE
Financial Planning and Analysis
< Indirect Cost Allocation Plans
• Cost of Service /Cost Recovery
• Impact Fees
Development Services Fees
♦ User Fees
7 Performance Audits
e Organizational Analysis and Change
Benchmarking and Comparative Studies
G Annexations and Development Analysis
Mergers. Acquisitions, Assumptions,
Consolidations, Divestitures
PROFESSIONAL AFFILIATIONS
4 Associate Member, WCCMA
C Associate Member, Association of
Washington Cities
Peter Moy Resume — Page I
CAP022714 Page 60
EXAMPL@ PROJECT EXPERIENCE
ASTORIA
6 Water and Sewer Rate Forecast
BEND
Community Development Fee Study
a Long -Term Financial Plan
CANBY
G Cost of Services/User Fce Analysis
C Cost of Service and Fee Model Training
CENTRAL POINT
0 Indirect Cost Allocation Analysis
CENTRAL SCHOOL DISTRICT 13J
v Bond Project Performance Review
CLACKAMAS COUNTY
0 Code Enforcement Performance Audit
i Cost Allocation Plan Review and update
0 Cost of Service Study
.� Federally Approved Cost Allocation Plan
C Information Services Cost of Service Model
Documentation
CLACKAMAS COUNTY SHERIFF'S OFFICE
0 Cost of Service Study
CLATSOP COUNTY
1 Long -term Financial Plan
0 Rural Law enforecmwt District Financial
Analysis
DOUGLAS COUNTY
0 Indirect Cost Allocation Plan
FOREST GROVE
0 Library Staffing Analysis and Benchmarking
C User Fee Study and Management Consulting
GRESHAM
0 Fire Department Self- Inspection Program
Evaluation`
HILLSBORO
0 Fee and SDC Review
0 Community Development Cost of Service Study
0 Indirect Cost Allocation Plan
0 Building and Planning Support Analysis
LANE COUNTY
0 Stormwater utility Feasibility Study and
Business Analysis
MARION COUNTY
6 Cost Allocation Plan Services
METRO PORTLAND
s °�,FCS GROUP
Solutions- Oriented Consulting
0 Solid Waste Disposal Charges Review
MULTNOMAH COUNTY
0 Land Use Division Fee Study
NEWPORT
0 Cost Allocation and User Fee Study
OREGON STATE POLICE DEPARTMENT
♦ Administrative Cost Allocation Model
PORTLAND
0 Fire Department Support Analysis
0 Overhead Model Review
0 Facilities Services Review
0 Incidence and Response Forecasting Model for
Bureau of Fire, Rescue and Emergency
Services; Comparative Analysis of Bureau's
Performance Measures'
SILVERTON
3 Economic Opportunities Analysis
SPRINGFIELD
Development Review Cost Analysis and
Recovery Methodology
TIGARD
C Engineering Services Review
Cost Allocation Plan and Indirect Rate Study
WASHINGTON COUNTY
0 Contract Administration Review
0 Equipment Replacement Fund Performance
Audit
WOODBURN
it Internal Controls Review
WOSh RIgtOrl
ABERDEEN
vt Ambulance Cost of Service and Rate Study and
Update
AIRWAY HEIGHTS
0 Public Safety Cost of Service Analysis
Cost of Library Alternatives
ASOTIN
0 EMS Cost Allocation
ASOTIN COUNTY
EMS Cost Allocation
AUBURN
4. Ambulance Cost -of- Service Analysis and Rate
Study
♦ OMB A -87 Cost Allocation Plan and Model
Peter May Resume — Page 2
CAP022714 Page 61
BAINBRIDGE ISLAND
• Litigation Support
n Building and Development Services Fee Study
Hard Copy Documentation
IELLEVUE
Criminal Prosecution Workload Analysis
0 Development Services Building Division Cast
of Service and Fee Analysis
!' Temporary Labor Annual Review Process
j Fire Cost of Scrvice Financial Consulting; Fire
Department Incident and Response Workload
Forecast and Analysis; Overtime Analysis*
IELLEVUE FIRE DEPARTMENT
0 Downtown Plan
BELLINGHAM
6 Medic One Cost of Service Analysis
6 Storm and Surface Water Rate, SEC, and Permit
Fee Study
Building Services Cost of Service and Fee
Update
0 Public Works Permitting Cost of Service and
Fee Study
Waterfront Development Financial Model
BLAINE
(r East Maple Ridge Fiscal Analysis
BONNEY LAKE
C- Indirect Cost Allocation Plan
Finance Department Review
PORT OF BREMERTON
0 Kitsap SEED Project Financial Analysis
BURIEN
2, Cost of Service Study and Fee Policy
CASCADE WATER ALLIANCE
b General Financial Consulting
V SPU Wheeling Financial Assistance
A Take I apps Financial Assistance
Issaquah Pipeline Financial Assistance
0 Tacoma Wholesale Financial Assistance
CENTRALIA
Indirect Cost Allocation Plan
CHEHALIS
0 Annexation Study Assumptions Review
F' Industrial Area Annexation Fiscal Impact Study
CHELAN COUNTY AND CITY OF WENATCHEE
C Chelan County/Wenatchee Revenue Sharing
Study
CLARK COUNTY
+.tV S GROUP
Solutions- Oriented Consulting
Treatment and Transmission Capacity Planning
of the Salmon Creek WW Management System
CLARKSTON
5 EMS Cost Allocation
COVINGTON
3 Development and Building Permit Cost of
Service and Fee Analysis Study
0 New Development General Fund and Debt
Service Analysis
COWLITZ COUNTY
'S Development and Building Permit Cast of
Service and Fee Study
DES MOINES
0 Stormwater, Efficiency Rate Study
A Parks Maintenance Performance Audit
DUPONT
a Public Safely Mitigation Analysis
EASTSIDE FIRE 8 RESCUE
4 Funding Task Force Staff Support
0 Overtime Analysis: Staffing Needs Assessment
EVERETT
'r Financial Services Study
FIFE
Q Cost Allocation Plan Evaluation
b Jail Cost of Service and Business Process
Analysis
FRIDAY HARBOR
Y Fire Department Consolidation and Financial
Analysis
GORDON THOMAS HONEYWELL
0 Gateway Pacific Terminal Fiscal Impact
Analysis
HOGUTAM
!• Ambulance Utility Cost of Service and Rate
Study
ISLAND COUNTY FIRE DISTRICT kl
v Cost of Service and Financial Analysis
KENNEWICK
Cost Allocation Plan and Comprehensive
Development Fee and Rate Study
KING COUNTY
Local Hazardous Waste Management Program
(LH W MP) Rate Design Evaluation
Auditor's Office Assessment fthe Wastewater
Treatment Division's Productivity Initiative
0 Business Plan of the Office Of Economic and
Financial Analysis
Peter May Resume — Page 3
CAP022714 Page 62
Radio Communications Service
0 King County Council Program Budget
Conversion Analysis
0 Overhead Analysis
KING COUNTY WATER DISTRICT #125
0 Cost Benefit Analysis
KIRKLAND
0 Fire Services Cost Analysis
4 Revenue Generating Regulatory License Fee
Study
KITSAP COUNTY
0 Parks and Recreation Cost Recovery Policy and
Fee Update
Indirect Cast Allocation Plan
Financial Management Review
0 Analysis oftbe Proposed ISC Race Track
Surface and Stermwater Management
Performance Audit
LONGVIEW
0 Fire and EMS Cost of Service and Financial
Analysis
LONGVIEW
G Fire and EMS Cast of Servicc and Financial
Analysis
LYNDEN
v Ambulance Utility Cost of Service and Rate
Study
LYNNWOOD
0 Independent Financial Analysis
4 Fire Department Performance Audit
LYNNWOOD PUBLIC FACILITIES DISTRICT
Independent Financial Analysis
MAPLE VALLEY
b Six Year Financial Forecast
MARYSVILLE
G Fire and EMS Alternatives Assessment
G Central Annexation Solid Waste Cost Benefit
Analysis
MASON COUNTY PUD #3
0 Facility Cost Benefit Analysis
MASTER BUILDERS ASSOCIATION OF KING AND
SNOHOMISH COUNTIES
0 Snoqualmie Valley School District Impact Fee
Review
MCCLEARY
t Ambulance Utility Rates
•' - :•FCS GROUP
Solutions - Oriented Consulting
MERCER ISLAND
0 Development Services Cost of Service and Fee
Analysis
0 Ambulance Utility Rate Analysis and Update
0 EMS Cost of Service Study and Rate Update
♦ Fire Operations Division Overtime Analysis
METRO PARKS TACOMA
4 Facilities Cost Benefit Analysis
0 Administrative Performance Audit
MONROE
Fire Annexation Issues and Council Presentation
MOUNTLAKE TERRACE
v Utility Overhead Analysis
NEWCASTLE
3 Building and Planning Permit Cost of Service
and Fee Study
NORMANDY PARK
v Cost Allocation Plan Assistance
NORTH W HATCOM FIRE AND RESCUE SERVICES
4 Strategic Plan Financial Forecast
OCEAN SHORES
0 Ambulance Cost of Service and Rate Study
OLYMPIA
Overhead and Hourly Rate Analysis
G Enterprise Parking Fund Analysis
0 Administrative Cost Analysis for the
Department of Public Works
PIERCE COUNTY
_ W WCITOC Facility Cost Benefit Analysis and
Update
Consolidated Maintenance Facility Cost Benefit
Analysis Update
Cost Benefit Analysis of Facility Consolidation
G Consolidation of Natural Resource lands
Management
Govenrment Center Cost Benefit Analysis
Centralized Maintenance Facility Cost Benefit
Analysis
4 Fee Policy Committee Support
PORT ANGELES
PenCom Cast of Service and Rate Study
PORTTOWNSEND
Cost Allocation Plan
Water an d Sewer Rate and SDC Study
'D Equipment Rental and Replacement Study
Peter May Resume — Page 4
CAP022714 Page 63
PUYALLUP
0 Fire and EMS Alternatives Analysis, Impact Fee
Study, Cost Analysis, and Cost of Service
Update
0 Equipment Rental and Replacement Rate Study
0 Potential Annexation Analysis Update
Information Technology Fee Study
G' Cemetery Financial Analysis
Parks Impact Fee Study
QUADRANT CORPORATION
@ Impact Fee Review efthe Proposed 2010 SVSD
Capital Facilities Plan
B- Northwest Landing Capital Facilities ?tan
Impact Review
Q- Snoqualmie Ridge Phase ll Analysis
RENTON
2 B &O Tax Research
RIDGEFIELD
0 Indirect Cost Plan Review
Transportation Benefit District Formation
SAMMAMISH
0 Fire Services Financial Analysis and Cost
Analysis Briefings and Update
v Fire Services Evaluation
0 Transport Fee and Levy Analysis
SEATTLE
Seattle City Light and Seattle Public Utilities
Customer Contact Center Cost Allocation
Review
Department of Planning and Development
Rental Housing, Registration and Inspection Fee
Model
Emergency Preparedness Review
0 Management and Administration Review
v Indirect Cost Rate Framework and Methodology
Fire Department Program and Funding Study;
Fire Department Staffing Analysis; Fire
Department Management Information Systems
Evaluation; Arson Squad Review; Police and
Fire Department Organizational Review"
Seattle Fire Dept. Operational Analysis & Cost
Savings - Phase I & 11
SEATTLE -KING COUNTY DEPARTMENT OF PUBLIC
HEALTH
Indirect Cost Allocation and Rate Study
PORT OF SEATTLE
G Concessions Employment Analysis and
Forecasting
<`B FCS GROUP
Solutions - Oriented Consulting
SHELTON
Indirect Cost Allocation Study
SHORELINE FIRE DISTRICT
Management Study'
SILVER LAKE WATER L SEWER DISTRICT
$ Everett Annexation Analysis
PORT OF SKAMANIA COUNTY
i Economic Impact Feasibility Study
SNOHOMISH
Urban Growth Area and annexation Boundaries
Analysis
SNOHOMISH COUNTY
P Cost of Service Analysis -Plant Programs
G Land Use Permitting Process
5 Cost Recovery and User Fee Study
SOUTH CORRECTIONAL ENTITIY (SCORE)
MULTIJURISTDICTIONAL MISDEMEANANT JAIL
0 Cost and Contribution Analysis
SPOKANE
0 Comprehensive User Fee Study Update
SPOKANE COUNTY
0 Cost Allocation On -Call Technical Assistance
P Cost Allocation and Jail Housing Rate Services
Full Cost Allocation Plan, Benefit Rates, and
Indirect Cost Rates for Police Department
SPOKANE VALLEY
a Citywide Central Service Cost Allocation Plan
STANWOOD
G Fire Cost of Service and Financial Analysis
0 Indirect Cost Allocation Plan
SUMNER
€ Indirect Full Cost Allocation Plan
SUNCADIA RESORTS, INC.
v Fire Station Property Tax Analysis
SUNNYSIDE
Ambulance Cost of Service and Rate Study
TACOMA
V Cost Allocation and Cost Rate Analysis and
Modeling
N Review of Fire Department's Vehicle
Maintenance Operations*
Public Works Permit Fee Study
TACOMA PUBLIC UTILITIES
0 TPU South Service Center Cost Benefit
Analysis
Peter May Resume — Page 5
CAP022714 Page 64
THURSTON COUNTY
0 Development Services Cost Recovery & User
Fee Update
TIMBERLAND REGIONAL LIBRARY
Cost and Efficiency Review
TUKWILA
O Segale Development Analysis Review
General Fund Revenue Review and Analysis
Update
(+ Indirect Cost Allocation Plan
0 Department of Parks and Recreation Cost of
Service and Cost Recovery Analysis
VANCOUVER
J Development Review Services Cast of Service
Update
0 Public Works Financial Management study
0 Recreation Cost of Service Study
VANCOUVER FIRE DEPARTMENT
0 Fire Development Fee Update
WALLA WALLA
0 Permit Center Project
WASHINGTON STATE AUDITOR'S OFFICE
0 Performance -Based Contracting Review
0 Performance Based Contracting Training
WASHINGTON STATE DEPARTMENT OF HEALTH
0 CHS Financial Analysis and Modeling
WASHINGTON STATE DEPARTMENT OF SERVICES
FOR THE BLIND
v Contracting Review
WASHINGTON STATE DEPARTMENT OF SOCIAL
AND HEALTH SERVICES
0 Business Assessment /Analysis
WASHINGTON STATE INSTITUTE FOR PUBLIC POLICY
G Wildfire Suppression Cost Study
WASHINGTON STATE LIQUOR CONTROL BOARD
C Cost Allocation and Cost of Service Model
Update
0 Benchmarking and Staffing Analysis
WASHINGTON STATE OFFICE OF FINANCIAL
MANAGEMENT
Risk -based Contract Audits
♦ Personnel and Client Service Contract Audits
WEST RICHLAND
Indirect Cost Allocation Plan
WHATCOM COUNTY
v� EMS Strategic Plan
Peter May
"EPFCS GROUP
Solutions - Oriented Consulting
YAKIMA
G City /County Purchasing Merger Implementation
Plan
California
BAKERSFIELD
it Joint Powers Agreement with Kern County
BRISBANE
4 Water and Sewer Rate Update
CAMPBELL
0 Implementation Strategies for Financing Fire
Service Improvements and Cost Estimates for
Consolidating Services'
0 Indirect Cost Allocation Plan and User Fee
Study
COASTSIDE FIRE PROTECTION DISTRICT
ss Financial Analysis
DEL MAR
♦ Indirect Cost Allocation Plan and User Fee
Study
FRESNO
Police Department Vehicle Impound Fee
Analysis
INDIAN WELLS
j Building and Safety Fee Study
v Business License Cost of Service Study
KERN COUNTY
0 Joint Powers Agreement with Bakersfield•
LODI
0 OMB A -87 Cost Allocation Plans and Indirect
Cost Rates (2011 -2014)
LONG BEACH
0 Fire Study
LOS GATOS
0 Indirect Cost Allocation Plan and User Pee
Study
MADERA COUNTY
0 County -wide Cost Allocation Plan
PALO ALTO
0 Overtime and Staffing Analysis
POWAY
Cost of Service and Fee Analysis
4 Update of Indirect Cost Allocation Plan
Indirect Cost Allocation Model Update
SACRAMENTO
Financing Alternatives for funding the Fire
Department"
CAP022714 Page 65
— Page 6
SAN FRANCISCO (CITY AND COUNTY)
0 Department of Public Works Cost Allocation
Plan
SONOMA
Financial Sastainability of FireMed and
Feasibility of the Fire -Hazed System
Fire and EMS Model Training
Arizona
DEWEY- HUMBOLDT
e Indirect Cost Allocation Plan and User Fee
Study
Idaho
COEUR D'ALENE
L Interfund Allocation Study
Nevada
SPARKS
i Financial Rate Study for Sanitary, Storm,
•?,FCS GROUP
Solctions -D icausl Consulting
and Effluent Sewer system
Montana
BILLINGS
0 Parks, Recreation, and Public Lands -
Assistance in Budget Preparation
Virginia
ALEXANDRIA
v Fire Department Staffing Analysis
ARLINGTON COUNTY FIRE DEPARTMENT
0 Fire Department Staffing Analysis
Federal Government
UNITED STATES FOREST SERVICE
C Cost Review Panel for FY 2009 Large Fires
PUBLICATIONS /SEMINARS /SPEAKING ENGAGEMENTS
Y Looking Ahead — Development Fees and the Cost
of Service, Washington Finance Officers
Association 2012 Conference
(.
Q- Basics of Performance Based Contracting,
Washington Finance Officers Association Annual
Conference, 2011
(.
0 Getting the Most out of Outsourcing:
Performance Based Contracting, Government
Finance Officers Association Annual Conference,
b
2010
Consolidation Service, Washington Finance
Officers Association Annual Conference, 2010
.j
e Indirect Cast Allocation Methods, Washington
Finance Officers Association Annual Conference,
2010
C
4) Annexations /Mergers /Consolidation of Fire
Services - The Financial Side, Washington
REFERENCES
Mike Samn,,eiu, Administrative Services
Director, City of Sammamish . (425) 295 -0510
Roxanne Lich, Senior Research Associate,
Washington State Institute for Public Policy I
performed prior to joining FC.S GROUP
Finance Officers Association Annual Conference,
2009
Setting up an Ambulance Utility, Washington
Finance Officers Association Annual Confer.. co,
September 2007
Equipment Repair & Replacement, Washington
Finance Officers Association Annual Conference,
2007
Performance Audit Practice & Results,
Washington City/County Management
Association, 2006
Evaluating the Impact of Special Development
Projects, Great Northwest Planning Conference,
2007
Financing Fire and Emergency Medical Services,
Washington Finance Officers Association Annual
Conference, September 2003
(360) 586 -2677
O Chip Corder, Finance Director, Mercer Island
(206) 236 -3555
Peter Mey Resume — Pace 7
CAP022714 Page 66
RELEVANT PROJECT EXPERIENCE
FINANCIAL PLANNING
City of Alexandria, VA
City of Bellingham, WA
City of Bend, OR
Town of Friday Harbor, WA
Island County Fire District #1, WA
City of Maple Valley, WA
City of Monroe, WA
City of Stanwood, WA
City of Vancouver, WA
Eastside Fire and Rescue, WA
King County, WA
Pierce County, WA
Quadrant Corporation, WA
renal Resorts, Inc., WA
North Whatcom Fire & Rescue
Services, WA
Clatsop County, OR
City of Kirkland, WA
City of Puyallup, WA
City at Shelton, WA
King County, WA
King County Water District # 175,
WA
Kitsap County, WA
Clallam County, WA
Kent School District, WA
City of Gresham, OR
Suburban Cities Association
Puget Sound Council of
Governments, WA
Quadrant Corporation, WA
Washington State Rail
Commission, WA
Trendwest Resorts, Inc., WA
Everett /Snohomish County
Impact Coordinating Council, WA
Pierce County, WA
U.S. Forest Service
USER FEES
City of Bellingham, WA
City of Canby, OR
City of Forest Grave, OR
City of Newcastle, WA
City of Poway, CA
City of Puyallup, WA
City of Seattle, WA
City of Spokane, WA
City of Vancouver, WA
City of Woodinville, WA
Clatsop County, OR
Snahornish County, WA
INDIRECT COST ALLOCATION
City of Auburn, WA
City of Centralia, WA
City of Coeur d'Alene, ID
Clackamas County, OR
Clatsop County, OR
Town of Dewey - Humboldt, AZ
City of Lodi, CA
City of Kennewick, WA
City of Poway, CA
City and County of San Francisco,
CA
City of Spokane, WA
City of Stanwood, WA
Marion County, OR
Oregon State, OR
Pierce County, WA
Puget Council of Governments,
WA
City of Seattle, WA
City of Shelton, WA
City of Tukwila, WA
City of West Richland, WA
Liquor Control Board, WA
COST ALLOCATION &
OVERHEAD
Clackamas County, OR
King County, WA
Seattle Office of Housing, WA
Seattle Human Services Depf.,
WA
PERFORMANCE
AUDIT /OPERATIONS REVIEW
City of Bonney Lake, WA
Central School District 13J, OR
City of Des Moines, WA
City of Lynnwood, WA
City of Marysville, WA
City of Port Townsend, WA
City of Seattle, WA
King County, WA
Metro Parks Tacoma, WA
Timberland Regional Library WA
Washington County, OR
Auditor's Office, WA
DSHS Children's Administration,
WA
Office of Financial Management,
WA
COST OF SERVICE
City of Bellingham, WA
City of Canby, OR
Eastside Fire and Rescue, WA
Clackamas County, OR
City of Bellevue, WA
City of Clarkston, WA
City of Hoquiam, WA
City of Kirkland, WA
Peter May Resume - Page 8
CAP022714 Page 67
siFCS GROUP
Solutions - Oriented Consutring
City of Maple Valley, WA
City of Mercer Island, WA
City of Mountlake Terrace, WA
City of Puyallup, WA
City of Seattle, WA
Snohomish County, WA
City of Springfield, OR
City of Airway Heights, W A
City of Tacoma, WA
City of Tukwila, WA
City of Bellevue, WA
Liquor Control Board, WA
Seattle Center, WA
FISCAL HEALTH /IMPACT
Metropolitan King County
Council, WA
STRATEGIC PLANNING
City of Seattle, WA
Asian Counseling & Referral
Service, WA
Asian /Pacific Islander Task Force
on Youth, WA
King County Human Services
Roundtable, WA
Kitsap County, WA
Seattle Center, WA
Seattle Housing Authority, WA
Woodland Park Zoo, WA
PROGRAM /MANAGEMENT
EFFECTIVENESS
City of Gresham, OR
City of Portland, Or
City of Seattle, WA
Community Transit (Seattle), WA
General Services Administration,
WA
University of Washington, WA
City of Bellevue, WA
City of Billings, MT
City of Bonney Lake, WA
City of Des Moines, WA
City of Lynnwood, WA
City of Tigard, OR
City of Vancouver, WA
King County, WA
Metropolitan King County
Council, WA
Pierce County, WA
Seattle Parks and Recreation, WA
Whotcom County, WA
POLICY ANALYSIS
City of SoofHe, WA
City of Kirkland, WA
��rg CS GROUP
Salunons- Oriented Consulting
Kent School District, WA
King County, WA
PROPERTY TAX ANALYSIS
Suncodia Fire Station, WA
ORGANIZATIONAL
DEVELOPMENT & ANALYSIS
City of Palo Alto, CA
City of Port Townsend, WA
City of Seattle, WA
City of Tacoma, WA
CentroI PugotSoand Economic
Development District, WA
Commurify Transit ISeattle), WA
King County, WA
King County Prosecutors Office,
WA
Port of Seattle, WA
Seattle Management Association,
WA
Snohomish County, WA
UTILITIES /PUBLIC WORKS
City of Des Moines, WA
City of Seattle, WA
City of Tacoma. WA
City of Port Townsend, WA
King County, WA
University of Washington, WA
King County Wcter District #125,
WA
HUMAN SERVICES
City of Seattle, WA
Asian Counseling & Referral
Service, WA
Asian /Paclfle Islander Task Force
on Youth, WA
King County Human Services
Roundtable, WA
PUBLIC SAFETY (POLICE,
COURTS & FIRE)
City of Anchorage, AK
City of Bellevue, WA
City of Bellingham, WA
City of Campbell, CA
City of Clarkston, WA
City of Gresham, OR
City of Kirkland, WA
City of Long Beach, CA
City of Lynnwood, WA
City of McCleary, WA
City of Ocean Shores, WA
City of Puyallup, WA
City of Portland, OR
City of Sacramento, CA
City of Sammomish, WA
City of Seattle, WA
City of Sonoma, CA
City of Tacoma, WA
Arlington County, VA
Bakersfield /Kem County, CA
EesPide Fire & Rescue, WA
Everett /Snohomish County
Impact Coordinating Council, WA
King County Fre District #41, WA
North Share Fire Departments, IL
North Whatcom Fire & Rescue,
WA
Shoreline Fire District, WA
Whatcom County, WA
INFORMATION SYSTEMS
PLANNING
City of Kirkland, WA
City of Seattle, WA
King County, WA
Pierce Transit, WA
WA State Department of
Licensing
Washington County, OR
SUPPORT ANALYSIS
City of Parnand, OR
City of Spokane Valley, WA
COST CONTAINMENT
Metropolitan King County
Council, WA
FINANCIAL ANALYSIS
Part of Bremerton, WA
BUSINESS PLANNING
King County Radio
Communications Services Group,
WA
Peter May Resume — Page 9
CAP022714 Page 68
NATHAN REESE
Project Consultant
Nathan Reese is an FCS
GROUP project
consultant. His focus is on
analytical work in support
of the firm's management
consulting efforts. His
y,;?T previous experience
eL'rn includes positions as a
senior budget analyst and management analyst for
local government, most recently in the Finance
Department for the City of Bellevue, Washington.
He has worked with several city departments,
including transportation, and has performed various
municipal/legal research functions. He has
coordinated department budget narratives, prepared
and analyzed data, and written various city -wide
performance reports. As an intern, he ran city
surveys on animal control and police services.
His experience includes government financial
planning, preparing cost allocation plans, and
conducting comprehensive development services
fee and rate studies. He analyzes the cost of service
for each type or fee and compares it with the fee
charged, and performs a cost recovery analysis to
determine ofthe cast recovery levels are consistent
with cost recovery policies.
Nathan has nine years of experience in building
flexible, user- friendly financial models for local
government for a variety of tasks, such as:
Budget development
b Budget monitoring
6 Revenue forecasting
0 Indirect cost allocation
C' Internal service fund charges
8 Reserve contributions for equipment
replacement, etc.
1. addition to developing financial models, also has
several years of experience in providing training
and training materials to staff so that they can use
the modeling tools we have developed for them.
Nathan Reese
;% FCS GROUP
Solutions -0Onel Consulting
EDUCATION
M.P.A., Maxwell School of Syracuse
University
B.A., International Politics, Brigham Young
University
CAREER SUMMARY
Is 10 years (since 200 4) professional
experience
0 5 years (since 20081 experience in municipol
rate and fee consulting
v Joined FCS GROUP in 2008
EXPERTISE
4 Financial Planning and Analysis
? Government Finance & Budgeting
Indirect Cost Allocation Plans
4 Cost of Service
Benchmarking and Comparative Studies
v Annexations and Development Analysis
PROFESSIONAL AFFILIATIONS
£ Member, Washington Finance Officers
Association
CAP022714 Page 69
Page 1
EXAMPLE PROJECT EXPERIENCE
Oregon
BEND
C Community Development Fee Study
Long -Term Financial Plan
CENTRAL POINT
Indirect Cost Allocation Analysis
CENTRAL SCHOOL DISTRICT 13J
G Bond Project Performance Review
CLACKAMAS COUNTY
0 Code Enforcement Performance Audit
4 Cost Allocation Plan Review and Update
DOUGLAS COUNTY
0 Indirect Cost Allocation Plan
FOREST GROVE
E Water Rate and SDC Study
HILLSBORO
0 Building and Planning Support Analysis
ku Indirect Cost Allocation Plan
9 Community Development Cost of Service Study
MARION COUNTY
4 Cost Allocation Plan Services
METRO PORTLAND
Review of Solid Waste Disposal Charges
MULTNOMAH COUNTY
.� Land Use Division Fee Study
NEWPORT
? Cost Allocation and User Fee Study
OREGON STATE
v Department of Oregon State Police
Administrative Cost Allocation Model
SPRINGFIELD
!- Development Review Cost Analysis and
Recovery Methodology
TIGARD
Cost Allocation Plan and Indirect Rafe Study
0 Engineering Services Review
ABERDEEN
C Ambulance Cost of Service and Rate Study
Update
AIRWAY HEIGHTS
Cost of Library Alternatives
0 Public Safety Cost of Service Analysis
FCS GROUP
Solmiens- Oriented Consulting
AUBURN
OMB A -87 Cost Allocation Plan and Model
? Revenue and Cost of Service Fee Study
BLAINE
0 East Maple Ridge Fiscal Analysis
BONNEY LAKE
0 Indirect Cost Allocation Plan
CENTRALIA
G Indirect Cast Allocation Plan
CLARK REGIONAL WASTEWATER DISTRICT
♦ Financial Analysis Services
COWLITZ COUNTY
♦ Development and Building Permit Cost of
Service and Pee Study
FIFE
0 Cost Allocation Plan Evaluation
♦ Jail Cost of Service and Business Process
Analysis
FRANKLIN PUBLIC UTILITY DISTRICT dl
C Electric Cost of Service Analysis and Rate
Design Study
FRIDAY HARBOR
♦ Fire Department Consolidation and Financial
Analysis
ISLAND COUNTY FIRE DISTRICT %1
Cost of Service and Financial Analysis
KELSO
♦ utility Rate and SDC Update
KENNEWICK
0 Cost Allocation Plan and Comprehensive
Development Fee and Rate Study
KING COUNTY
0 Auditor's Office Assessment efthe Wastewater
Treatment Division's Productivity Initiative
0 Evaluation of Local Hazardous Waste
Management Program Rate Design
KING COUNTY PARKS AND RECREATION
0 Cost Recovery Policy and Fee Update
KITSAP COUNTY
Parks aad Recreation Cost Recovery Policy and
Fee Update
G Indirect Cost Allocation Plan
LANGLEY
0 Indirect Cost Allocation Plan
Nathan Reese Resume - Page 2
CAP022714 Page 70
LYNDEN
F Ambulance Utility Cost of Service and Rate
Study
MARYSVILLE
Y Central .Annexation Solid Waste Cost Benefit
Analysis
MASON COUNTY PUD 83
A Facility Cost Benefit Analysis
MERCER ISLAND
i Development Services Cost of Service and Fee
Analysis
-? EMS Cost of Service Study and Rate Update
METRO PARS TACOMA
0 Administrative Performance Audit
0 Facilites Cost Benefit Analysis
MOUNTLAKE TERRACE
Utility Overhead Analysis
NORMANDY PARK
♦ Cost Allocation Plan Assistance
OCEAN SHORES
Ambulance Cost of Service and Rate Study
ORTING
v Water, Sewer, and Stormwater Rate and Charge
Study
PIERCE COUNTY
Central Maintenance Facility Road Operations
Cost Benefit Analysis Update
Wastewater Collections /Transportation
Operations Center (WA C/TOC) Facility Cost
Benefit Analysis and Update
v Consolidation of Natural Resource Iands
Management
PORT ANGELES
9 PenCom Cast of Service and Rate Study
PORTTOWNSEND
'J Cost Allocation Plan
1 Financial Reporting Process and Reports
Review
QUADRANT CORPORATION
Impact Fee Review of the Proposed 2010
Snoqualmie Valley School District's Capital
Facilities Plan
RIDGEFIELD
Indirect Cost Plan Review
SAMMAMISH
Fire Services Cast Analysis Update and
Briefings
Nathan
rCS GROUP
Sol utions-Oriented Consulting
6 Fire Services Evaluation
SEATTLE
v Seattle City Light and Seattle Public Utilities
Customer Contact Center Cost Allocation
Review
Department of Planning and Development
Rental Housing, Registration and Inspection Fee
Model
SEATTLE -KING COUNTY DEPARTMENT OF PUBLIC
HEALTH
Indirect Cost Allocation and Rate Study
PORT OF SEATTLE
^ Concessions Employment Analysis and
Forecasting
SILVER LAKE WATER AND SEWER DISTRICT
Everett Annexation Analysis
SOUTH CORRECTIONAL ENTITIY (SCORE)
MULTIJURISTDICTIONAL MISDEMEANANT JAIL
v Cost and Contribution Analysis
SPOKANE
Comprehensive User Fee Study Update
Full Cost Allocation Plan, Benefit Rates, and
Indirect Cost Rates
p Police Department Full Cost Allocation Plan
and Indirect Cost Rates
SPOKANE COUNTY
c- Cost Allocation and Jail housing Rate Services
SPOKANE
b Comprehensive User Fee Update
v Full Cast Allocation Plan, Benefit Rates, and
Indirect Cost Rates
STANWOOD
0 Cost of Service and Financial Analysis
0 Indirect Cost Allocation
SUMNER
fin irecl Full Cost Allocation Plan
SUNNYSIDE
v Ambulance Cost of Service and Rate Study
TACOMA
C' Public Works Permit Fee Study
6 Cost Allocation and Cost Rate Analysis and
Modeling
TUKWILA
i; Indirect Cost Allocation Plan
0 Parks and Recreation Cost of Service and Cost
Recovery Analysis
CAP022714 Page 71
— Page 3
VANCOUVER
4 Development Review Services Cost of Service
Update
WASHINGTON STATE AUDITOR'S OFFICE
C Performance -Based Contracting Review
WASHINGTON STATE DEPARTMENT OF SERVICES FOR
THE BLIND
6 Contracting Review
WASHINGTON STATE LIQUOR CONTROL BOARD
0 Cost Allocation and Cost of Service Model
Update
WASHINGTON STATE INSTITUTE FOR PUBLIC POLICY
0 Wildfire Suppression Cost Study
WEST RICHLAND
v Indirect Cost Allocation Plan
YAKIMA
0 City and County Purchasing Merger
Implementation Plan
California
CAMPBELL
Indirect Cost Allocation Plan and User Fee
Study
FRESNO
C Vehicle Impound Fee Analysis for Police
Department
INDIAN WELLS
9 Business License Cast of Service Study
LODI
OMB A -87 Cost Allocation Plans and Indirect
Cost Rates (2011 -2014)
°`>FCS GROUP
Solutions- Oriented Consulting
LOS GATOS
v Indirect Cast Allocation Plan and User Fee
Study
OMB A -87 Cost Allocation Plans and Indirect
Cost Rates (2013)
MADERA COUNTY
6 County-wide Cost Allocation Plan
PALO ALTO
v Overtime and Staffing Analysis
POWAY
♦ Cost of Service and Fee Model Documentation
0 Indirect Cost Allocation Model and Plan Update
SAN FRANCISCO (CITY AND COUNTY)
0 Cost Allocation Plan for the Department of
Public Works
SANTA PAULA
d Solid Waste Stranded Cost Analysis
Nevada
DOUGLAS COUNTY
c Lake Tahoe Consolidation Study
SPARKS
Utility Rate Study Analysis
WASHOE COUNTY
v Water, Recycled Water and Wastewater
Financial Policy and Funding Study
Federal Government
S U.S. Forest Service Cost Review Panel for FY
2009 Large Fires
PUBLICATIONS /SEMINARS /SPEAKING ENGAGEMENTS
A Indirect Cost A /location Plans, Puget Sound and 0 indirect Cost Allocation Methods, Washington
Eastern Washington Finance Officers Association Finance Officers Association Annual Conference,
Seminar, May 2012 2010
Indirect Cost Allocation Methods, Washington Good Management Practices Through Proper
Finance Officers Association Annual Conference, Budgeting Techniques, Evergreen Rural Water of
Spokane, WA 2011 Washington, February 2010
REFERENCES
r John Salstrom, Accounting. City of Spokane, WA
1(509) 625 -6021
Al Suarez, Chief Financial Officer, City of
Bonney Lake, WA (253) 447 -4314
C Peter Moore, Assistant Director of Administrative
Services Department, City of Poway, CA 1 (858)
668 -4414
!' Toby LaFrance, Finance Director, City of Tigard,
OR 1 (503) 718 -2406
Nathan Reese R6sum6— Page 4
CAP022714 Page 72
DOUG GABBARD
Senior Analyst
Doug Gabbard is a
A&financial and economic
analyst with eight years of
experience in municipal
and private sector
positions. He was hired by
FCS GROUP in 2011. His
comprehensive financial
planning experience involves extensive experience
in utility rate analysis, economic analysis and cost
of service review, and the development and review
of an indirect cast and allocation plans for approval
by the Federal Highway Administration. He has
also developed a calculator to model a stormwaler
utility for individual commercial customers within
the context of satisfying a transportation funding
mechanism.
Previously, Mr. Gabbard served as a financial
analyst for the City of Salem, where he performed
utility revenue forecasting and capital improvement
planning, and as a senior financial analyst at the
Oregon Department of Transportation where he
performed Monte Carlo simulations to model basis
risk of interest rate swaps.
Mr. Gabbard is a member of the Oregon Municipal
Finance Officers Association.
COST ALLOCATION EXPERIENCE
Mr. Gabbard's cost allocation experience while
employed with the City of Salem, Oregon, includes
The fallowing:
Indirect Cost Allocation Plan: Supervised development
of the indirect cost allocation plan that enabled
central service departments to be reimbursed by
(non - general fund) operating departments.
Indirect Cost Rate Study: Supervised development of
the indirect cost rate proposal that enabled central
service departments to be reimbursed by grants to
operating departments.
Allocation Model Development: Created new allocation
model for self -insurance fund that charged
operating departments for liability and workers
compensation insurances based primarily an prior
claims experience.
FCS GROUP
Solutions- Oriented Consulting
EDUCATION
M.B.A., Finance. University of Oregon
0 B.A., Classical Languages, Santa Clara
University
CAREER SUMMARY
B years (since 2006) professional experience
c Joined FCS GROUP In 2011
EXPERTISE
♦ Long -Term Financial Planning
♦ Cost of Service Utility Rate Studies [Water,
Sewer, Stormwater, Solid Waste and Electric)
System Development Charges
(SDCs) /Connection Charges
J Comprehensive Plans- Financial Elements
• Rate Design Restructuring
• Utility Formations
O Capital Infrastructure Planning
O Funding Alternatives
6 Cost Benefit Analyses
C Reserve Analysis
Community Education and Involvement
PROFESSIONAL AFFILIATIONS
Government Finance Officers Association
Oregon Municipal Finance Officers
Association
d Oregon State Fiscal Association
Doug Gabbard Resume - Page 1
CAP022714 Page 73
EXAMPLE PROJECT EXPERIENCE
Oregon
PORT OF BANDON
0 Strategic Business Plan
BEND
0 Wastewater Rate Study
R Sewer Financial Plan Model
Extra Strength Surcharge Analysis
BENTON COUNTY
i Natural Areas and Parks Funding Services
BOARDMAN
v Recreation Center Feasibility Study
CANBY
0 Parks and' Transportation SDC Studies
CLACKAMAS COUNTY
Code Enforcement Performance Audit
0 Water Environment Services Solids Planning
0 Economic Landscape Implementation
Assistance
0 Happy Valley Joint Transportation SDC Update
CLACKAMAS RIVER WATER
0 Water Rate Analysis
COTTAGE GROVE
0 Utility Rate Update
CRESW ELL
? Water Rate Update
EUGENE
> Service Fee Analysis
FALLS CITY
0 TSP Funding Strategy and Transportation SDC
Update
FOREST GROVE
C SDC Evaluation
GLADSTONE
0 Water Rate Study and Stormwater Utility
Formation
JACKSON COUNTY
0 Transportation and Parks SDC Study
LAKE OSWEGO
v TSP Funding Strategy
LANE COUNTY
Stormwater Utility Feasibility Study
MCMINNVILLE WATER AND LIGHT
6 Water SDC Study
Doug Gabbard
°::'�FCS GROUP
Solutions- Ori ented Consulting
METRO PORTLAND
L Solid Waste Disposal Charges Review
MILWAUKIE
6 Stormwater SDC and Rate Study
PORT OF MORROW
ty Strategic Business Plan
MT. ANGEL
0 Sewer Rate and SDC Study
ONTARIO
4 Transportation SDC Review
OREGON BUSINESS INFRASTRUCUTRE FINANCE
AUTHORITY
0 Oregon Public Ports Economic Analysis
OREGON CITY
® Parks Utility Fee Framework
Cost -of- Service Water Rate and SDC Study
SDC Calculation Toe] Development,
Maintenance and Review
PORT OF PORT ORFORD
0 Strategic Plan
REDMOND
0 Stormwater Utility Formation and
Implementation Support
ROSEBURG
S Transportation SDC Update
SALEM
0 Parks SDC Study
SILVERTON
0 SDC Update
ST. HELENS
0 SDC Update
PORT OF ST. HELENS
Strategic Plan
WARRENTON
4 SDC Study
THE DALLES
Wastewater Rate and SDC Study
Wastewater Financial Plan
PORT OF THE DALLES
0 Strategic Business Plan
TIGARD
P River Terrace Community Plan
P Parks and Recreation Department SDC Study
CAP022714 Page 74
— Page 2
TROUTDALE
4' Storm Sewer Rate and SDC Study
TUALATIN HILLS PARKS AND RECREATION DISTRICT
d Parks and Recreation SEC Index Update
TUALATIN
f' Water Rate and SDC Study
v Water Master Plan Financial Element
VENETA
d Water and Wastewater Rate and SDC Studies
VERNONIA
F Wastewater Rate Study
WARRENTON
E Multiple Service SDC Study
WILLAMALANE PARKS AND RECREATION DISTRICT
t Parks and Recreation SDC Annual Adjustment
>:*SFCS GROUP
Solufions- Oriented Consulting
Index, Study, and Update
WILSONVILLE
? Economic Opportunity Analysis Update
WOOD VILLAGE
C Transportation; Stormwater Utility Formation
NAMPA
0 Wastewater Rate Study and Funding Options
Study
California
LOS GATOS
"V Traffic Impact Fee and Construction Activities
Mitigation Fee Update
PUBLICATIONS /SEMINARS /SPEAKING ENGAGEMENTS
G Intermediate Excel, Oregon State Fiscal
Association Annual Conference, April 2011
d Advanced Excel, Oregon State Fiscal Association
Annual Conference, 2011
"What Does 'Steady Growth' Laok Like in an
Excel Chart? ", OFMOA Update, Oregon
Municipal Finance Officers Association, July
2010
REFERENCES
Rebecca Gershaw, Senior Planner, Willamali ne
Park and Recreation District, OR (541) 736-
4044
4i Shannon Ostendorff, Wastewater Division
Manager, City of Redmond, OR 1 (541) 504 -2000
late rmediets Excel, Oregon Slate Fiscal
Association Annual Conference, April 2010
Advanced Excel, Oregon State Fiscal Association
Annual Conference, 2010
V Bill Peterson, City Administrator, City of Wood
Village, OR 1 (503) 667 -6211
Adam Crafts, Project Manager, Wallis
Engineering 1(360) 695 -7041
Doug Gabbard Resume- Page
CAP022714 Page 75
JOHN GHILARDUCCI
Principal
FCS GROUP principal and
shareholder John
Ghilarducci has been with
the firm for 23 of his 26
years of professional
-T oxperience. His practice
�`. focuses on all aspects of
utility and general services
system development charges (SDCs) and financial
rate studies, from technical modeling and public
involvement to ordinance drafting and
implementation. He has formed stormwater and
transportation utilities and has developed water,
sewer, stormwater, transportation and parks rates
and charges for dozens of clients. Mr. Ghilarducci
is a recognized technical rate and finance expert and
provides litigation support /expert witness testimony
throughout the Northwest.
Mr. Ghilwdr is innovative rate making
approaches have resulted in "level of service"
stormwater rates, area - specific system development
charges, sewer strength sub - classes, inverted block
water rate structures, and defensible stormwater are
credit methodologies. He offers a broad knowledge
of public policy and finance, and a thorough
understanding of the institutional issues and options
underlying the formation of utilities and the design
of supporting rate and charge structures.
EXAMPLE PROJECT EXPERIENCE
ASHLAND
Transportation SDC Study
ASTORIA
Financial Chapter for W WTP Facilities Plan
AUMSVILLE
4 Utility Rate Design Advisory Services
BAKER CITY
d Special SDC Workshop
BEND
0 Transportation System Development Charges
(SDCs)
BENTON COUNTY
0 Parks Funding Plan
John Ghilarducci
:; FCS GROUP
Solutions- Oriented Consulting
EDUCATION
0 M.P.A., Organization and Management,
University of Washington
v B.S., Economics, University of Oregon
CAREER SUMMARY
4e 26 years (since 1988) professional
experience
Joined FCS GROUP in 1991
EXPERTISE
4 System Development Charges (SDCs),
General Facilities Charges IGFCs) and
Connection Charges
0 Water, Sewer, Stormwater, & Transportation
Utility Rates
Sfornewoler & Transportation Utility Formations
4 Transportation Funding
6 Comprehensive Plans- Financial Elements
Li igation Support /Expert Witness
t- Fnoncia l/ Feasibility Studies
C Special Cost of Service
J Options Analysis
PROFESSIONAL AFFILIATIONS
♦ American Water Works Association
0 American Public Works Association
e Oregon Municipal Finance Officers
Association
CAP022714 Page 76
Page 1
CANBY
♦ Parks SEC Study
Transportation SDC Study
CENTRAL POINT
0 Public Works and Planning Fee Study
0 Special Wholesale Water SDC Methodology
Review
6' Stormwater Rate Update
G Transportation SDC Survey and Utility
Formation Study
4 Water Rate Study and Revenue Requirement
Update
0 Water, Stormwater, Transportation, and Parks
SDC Study and Stormwater Utility Formation
CLACKAMAS COUNTY
0 Economic Landscape Phase 3
Economic Landscape Study
0 Fuller Road Transit Oriented Development
Study
4 Happy Valley Joint Transportation SDC Update
Transportation Utility Formation Study, Update,
and Public Outreach
CLACKAMAS RIVER WATER
r Water Rate Analysis
CLATSKANIE
4 Goal 9 Economic Opportunities Analysis
Update
COLUMBIA COUNTY
4 'Transportation and Parks SDC Feasibility Study
CORNELIUS
0 Parks SDC Update
v Utility Rate and SDC Study
CORVALLIS
4
Downtown Core SDC Evaluation
f' Intermediate SDC Review
( Stormwater SDC Study
COTTAGE GROVE
System Development Charge and Utility Rate
Study
DESCHUTES COUNTY
0 Transportation SDC Study
EAGLE POINT
Water, Transportation, and Stormwater Rate and
SDC Study
FALLS CITY
0 TSP Funding Strategy and TSDC Update
�:7.vFCS GROUP
Solutions - Oriented Consulting
FOREST GROVE
0 Water Rate and SDC Study and Update
GLENEDEN SANITARY DISTRICT
0 Sewer SDC Study
GOVERNMENT CAMP SANITARY DISTRICT
9 Issues Review
GRESHAM
0 DES Financial Analysis
0 Stormwater Bond Feasibility Study
HAPPY VALLEY
0 Economic Opportunities Analysis
0 Clackamas County Joint Transportation SDC
Update
4 Transportation Utility Formation
0 Transportation Utility Fee Implementation
Study
HILLSBORO
G Large Water User SDC Payment Alternatives
0 Water Rate and SDC Study
HUBBARD
4 TSP Funding Strategy and Transportation SDC
Update
JACKSONVILLE
Transportation and Parks SDC Studies
JUNCTION CITY
0 Park SDC Advicc
KEIZER
4 Stormwater Utility Formation
0 Water Rate Study and Update Assistance
KLAMATH COUNTY
Os Transportation, Storm Drainage, and Parks SEC
Study
KLAMATH FALLS
0 Transportation System Development Charge
(TSDC) Study
LAFAYETTE
c Parks SDC Capital Facilities Plan Update
LAKE OSWEGO
0 Planning On -Call Work
4 Population Baseline Forecast
Sewer Utility Financial Plan and Rate Review
Water Cost of Service Analysis, SDC Study,
Rate Study, and Update
LANE COUNTY
+ Stormwater Utility Feasibility Study
Transportation and Parks SDC Study
John Ghilarducci Resume — Page 2
CAP022714 Page 77
MADRAS
0 Transportation System Development Charge
(TSDC) Study
MAMMOTH COMMUNITY WATER DISTRICT
0 Connection Fee Ongoing Support Services
MCMINNVILLE WATER AND LIGHT
(, Water SDC Study
MEDFORD
A Parks SDC Services
0 Street SDC Credit Policy Special Evaluation
0 Sewer, Stormwater, and Transportation Utility
Rate Design Study
METRO PLANNING
Infrastrouture Analysis Work Session
0 Regional Infrastructure Planning Study and
Update
METROPOLITAN LAND GROUP
North Bethany Transportation Funding Strategy
MILWAUKIE
C Transportation Maintenance Fee Public Process
'J Wastewater Rate and Water, Wastewater and
Stormwater SDC Studies and Update
Stormwater SDC and Rate Study
MONMOUTH
Parks SDC Study
ri Transportation System Development Charge
(TSDC) Assistance
v Western Oregon University SDC
MOSIER
a Parks SDC Study
c Water Rate Update and SDC Study and Review
MT. ANGEL
P Stormwater SDC Study
NEWBERG
Street Utility Formation
NEWPORT
ei Citywide Cost Allocation Plan and User Fee
Study
OREGON CITY
Parks Utility Fee Framework
Transportation Utility Formation Study,
Maintenance Fee Public Process, and SDC
Study
v Water Rate Study
PHOENIX
Water, Parks, Stormwater System, and
John Ghilarducci
• ?,FCS GROUP
Solutions -0riented Consulting
Transportation Development Charge (SDC)
Studies
PORT OF ST. HELENS
$ Strategic Plan
PORTLAND
I Parks SDC Comparison Chart and Index Update
0 Portland Area Regional Employment Study
PREMIER WEST BANK
0 Valuation of Shady Cove Waterworks, LLC
J Rate Model Training
PRINEVILLE
0 SDC Work Session #1
RAINIER
v Wastewater Rate Update
RALEIGH WATER DISTRICT
Water SDC and Revenue Requirements Study
REDMOND
v Stormwater Utility Formation
4 Transportation System Plan Financial Section
E Water and Sewer Rate Studies and Update
REEDSPORT
G' Downtown and RiverGom Plan
ROSEBURG
Transportation SDC Rates Comparison
SALEM
Park SDC Study
SILVERTON
r SDC update
SCAPPOOSE
0 Wastewater Rate Study
SEASIDE
0 Water Rate, Wastewater, and Parks SDC Studies
SHADY COVE
C Wastewater, Stormwater, Transportation, Parks
S) stem, and Special Development Charge
(SDC) Studies and Review
SHERWOOD
Transportation Plan Funding SDC Study and
Update
b Stormwater and Wastewater Rate and SDC
Studies
G Water Rate and SDC Study and Financial
Chaplet
SILVERTON
Water, Wastewater, and Transportation SDC
Study and Update
CAP022714 Page 78
Page 3
ST HELENS
4 Water, Sanitary Sewer, Storm Sewer,
Transportation and Parks SDC Studies and
Updates
TALENT
b Stormwatcr, Transportation, and Parks SDC
Study
THE DALLES
0 Wastewater Rate and SDC Study
4 Wastewater Financial Plan
TIGARD
t Parks and Transportation SDC Studies and
Advice
TILLAMOOK
0 Stormwater SDC Study
TROUTDALE
0 Storm Sewer Rate and SDC Study
TUALATIN HILLS PARKS AND RECREATION DISTRICT
Aging Facilities Assessment Tool
0 Park SDC Consulting and Index Adjustment
TUALATIN
0 Water Rate and SDC Study with Water Master
Plan and Financial Element
4 Southwest "Tualatin Master Plan Implementation
VENETA
q. Water Rates and Water, Sewer, and
Transportation SDC Studies
VERNONIA
v Wastewater Rate Study
WARRENTON
0 Fort Stevcns Stale Park Wastewater Cost
Analysis
0 Street, Water, Wastewater, Parks, Storm
Drainage SDC Methodology Review and Public
Process
WASHINGTON COUNTY
., Transportation Impact Fee Study
WEST LINN
G Water, Stormwater, and Transportation SDC
Updates
WILLAMALANE PARKS AND RECREATION DISTRICT
4 Parks SDC Annual Adjustment Index
W ILSONVILLE
v Goal 9 Study
WOODBURN
r Transportation Impact Fee Study
John Ghilarducci
°FCS GROUP
Solutions - Oriented Consulting
0 Water Rate and SDC Study
WOOD VILLAGE
G Transportation Utility Formation
YACHATS
6 Water, Wastewater, and Storm Drainage SDC
Studies
Washington
AUBURN
Parks Impact Fee Study
BAINBRIDGE ISLAND
0 Storm and Surface Water Rate Update
v Special Stormwater Rate Policy Analysis
BATTLE GROUND
0 Stormwatcr Utility Financial Update
BELLINGHAM
6 Stormwater Rate Study
0 Marginal Water Cost Analysis
2 Storm and Surface Water Rate, SDC, and Permit
Fee Study
BLAINE
Stormwater Rate Update
0 Wholesale Water Rate Support
BONNEY LAKE
0 Water SDC and Rate Financial Analysis
BOTHELL
V Water, Sanitary Sewer, and Stormwater Rate
and Stormwater SDC Study
BURLINGTON
Special Stormwater Work and Utility Formation
CAMAS
1j Miscellaneous On -Call Services
E Utility Rate Study
CARNATION
v Stormwatcr Financial Analysis
CENTRALIA
,� Stormwater Utility Formation and Rate Studies
CHEHALIS
't Wastewater Customer Charge Analysis and
Special Evaluation of Treatment Offer
i Water, Wastewater, and Stormwater Utility Rate
Study
CLARK COUNTY
P Transportation Impact Fee Study
CLINTON
4• Sewer Financial Review
CAP022714 Page 79
— Page 4
COW LITZ COUNTY
Stormwater Funding Analysis
DES MOINES
Stormwater Comprehensive Plan, Efficiency and
Rate Study, and Update
DUVALL
V Parks Impact Fee Study
? Sewer Rate and GFC Update and Advice
Water Rate Analysis and Comprehensive Plan
Financial Chapter
EDGEWOOD
Sewer Feasibility Study and Financial Chapter
EDMONDS
4 Comprehensive Water System Plan
4 Stormwater Rate Update
ENUMCLAW
4 Stormwater Utility Formation and Financial
Analysis
r Water and Wastewater Rate and Charge Study
Water Financial Chapter
EVERETT
4 Water and Sewer Connection Charge Update
and Model Review
FIFE
Wastewater Revenue Requirement and Parity
Certificate
0 Water Initial Revenue Requirements Study
0 Water Rate and GFC Study Update
r Water System Plan
FIRGROVE MUTUAL WATER COMPANY
Water Utility Financial Plan and Share Charge
Analysis
ISSAQUAH
� Water Rate and General Facilities Charge Study
JEFFERSON COUNTY PUD #1
Water and Sewer Rate Study
KENT
4 Stormwater and Water Rate Policy Review and
Update
KING CONSERVATION DISTRICT
0 Rate Structure Development
KING COUNTY WATER DISTRICT #20
v Water District #20 and Water District #R5
Merger
KING COUNTY WATER DISTRICT #49
y° Water Rate Study Technical Assistance
John Ghilarducci
*FCS GROUP
Sohrtions- Grinned Consultive
KING COUNTY
0 Regional Watershed Initiative Project
. Stormwater Management Rate Evaluation
KIRKLAND
Stormwater Rate, Capital Facilities Charge
(CFC) Study, and Update
KITSAP COUNTY
Surface and Stormwater Management
Performance Audit
KLICKITAT PUBLIC UTILITY DISTRICT
0 Water and Sewer SDC Rate Study and Update
Water Rate Support Services
LACEY
A Water utility Rate and Charge Study
LAKEWOOD WATER DISTRICT
v Financial Management Services
LEWIS COUNTY
0 Regional Flood District Formation
c Water and Wastewater Regional Utility
Formation
LEWIS COUNTY SEWER DISTRICT #1
Connection Charge Review
Sewer Rate Study and Revenue Requirements
Update
LONGVIEW
0 Water and Sewer Rate and CFC Study
LYNNWOOD
4 Water, Sewer, and Stormwater Rate Study
MAPLE VALLEY
Park Impact Fee Study
MERCER ISLAND
Water Rate and Connection Charge Study
MUKILTEO
9 Surface Water Comprehensive Plan
NEWCASTLE
S Infrastructure Maintenance Plan
Stormwater Funding Analysis
NORTH BEND
Parks Impact Fee Study
Retail Water GFC Update and Wholesale Rate
and GFC Development
Stormwater Bond Parity Certificate and Utility
Formation
A Water and Sewer Rate and GFC Study and
Update
CAPO22714 Page 80
— Page 5
OCEAN SHORES
0 Water Financial Plan
OLYMPIA
v Evaluation of GFC Development Incentives
P Parks Impact Fee Study
/} Storm and Surface Water Rate Study
PIERCE CONSERVATION DISTRICT
P Rate Development Study
PORT ANGELES
.p Water, Wastewater, and Solid Waste Rate
Studies
PORT TOW NSEND
0 Water and Sewer Rate and SDC Study
POULSBO
0 Water and Sewer Rate Study
PUGET SOUN D REGIONAL COU NCIL
Regional Transportation Stormwater Retrofit
Program
PUYALLUP
C Parks Impact Fee Study
REDMOND
0 Stormwater Rate Study, Review, and Update
,. Water and Sewer Rate Study and General
Facilities Charges (GFCs)
RENTON
f Water, Wastewater, and Surface Water
Comprehensive Rate Study and SEC Studies
RICHLAND
4 Transportation Plan
RIDGEFIELD
E Transportation Benefit District Formation
SAMMAMISH
4 Stormwater Utility Rate Study
SAMMAMISH PLATEAU WATER AND SEWER DISTRICT
0 Financial Consulting
SAN JUAN COUNTY
$ Stormwater Utility Formation Planning
SEATAC
Stormwater Funding Analysis
SEATTLE NORTHWEST SECURITIES
4 BeFRed Corridor Financial Strategy
SEATTLE PUBLIC UTILITIES
c Conceptual Development
) Outreach Program
0 Utility Connection Charge Study
John Ghila ducci
: +cFCS GROUP
Solutions- oriented Consulting
SHORELINE WATER DISTRICT
C Water Cost of Service Rate, OTC, and Capital
Investment Studies, Analysis, and Update
d Management Advisory Services
S Special GFC Analysis
SKAGIT COUNTY
4 Drainage Utility Study
Flood Control Zone District (FCZD) Formation
•� Funding Options Analysis
On -Call Surface Water Consulting
SKAMANIA COUNTY
Economic Development Council Grant
Applications
SNOHOMISH
0 Water and Sewer Connection Fee and Capital
Facility Charge Update
SNOHOMISH COUNTY
0 Regional Detention Funding Analysis
SNOOUALMIE
S Stormwater Comprehensive Plan
SULTAN
C Solid Waste Rate Study
Q Wastewater utility Rate Study
SUMNER
♦ Stormwater Capital Facilities Charge (CFC)
Study
0 Water, Sewer, and Stormwater Utility Rate
Study and Evaluation
TUKWILA
N Parks Impact Fee Review
0 Stormwater Funding Analysis
UNION HILL WATER ASSOCIATION
0 Financial Analysis Element of Comprehensive
Water System Plan
Revenue Requirement Update and Rate
Structure Evaluation
UNIVERSITY PLACE
0 Transportation Impact Fee Study
VANCOUVER
E Water, Sewer, Storm Drainage, and Stormwater
Rate Studies and Updates
WALLA WALLA
0 Sanitation Level of Service Study
Transportation Impact Fee Study
Water and Sewer Rate and Capital Facility
Charge (CFC) Studies
CAP022714 Page 81
— Page 6
0 Wastewater Rate Study
WASHINGTON STATE JOINT TRANSPORTATION
COMMISSION
i Joint Transportation SDC Update
G Stormwater Cast Recovery for Cities
WASHOUGAL
C Stormwater Rate Study
C Water and Wastewater Rate and Charge Study
•.;)�FCS GROUP
Solutions - Oriented Consulting
Alaska_
KETCHIKAN
0 Preliminary Stormwater Financial Services
"ETCHIKAN PUBLIC UTILITIES
0 Water and Wastewater and Storm Drain Cost
Allocation and Rate Design Study
Idaho
WENATCHEE
COEUR WALENE
-� ERU Analysis
0
Stormwater Utility Formation
6 Wenatchee Utility Rate and Financial Study
0
Stormwater Rate Study
W HATCOM COUNTY
NAMPA
0 Birch Bay Stormwater Funding Analysis
0
Wastewater Special Industrial Rate Estimate
0 Whatcom County /Birch Bay Stormwater Master
0
Stormwater Utility Formation and Technical
Plan
Support
YARROW POINT
0
Wastewater Funding Options Study
6 Stormwater Utility Formation Workshops
9
Wastewater Cost of Service Rate Study
J Stormwater Utility Rate Dcsign/Comminee
POST FALLS
Facilitation
C
Financial Plan and Capacity Fee Update
YELM
4 City Finance Technical Advisor Services
0 Nisqually Tribe Sewer Treatment Cost of
Service Analysis
California
LOS GATOS
0 Transportation Impact Fee Update
MAMMOTH COMMUNITY WATER DISTRICT
L Connection Fee Ongoing Support Services
0 Study to Determine Revised Water and
Wastewater Connection Fees
SACRAMENTO
6 Cost of Service and Utility Rate Study
Smorsemer Utility Rate Model Development
Storm Drainage Rate Structure Review
SAN JOSE
C Connection Fee Study
Nevada
SPARKS
0 Financial Rate Study for Sanitary, Storm and
Effluent Sewer System
WASHOE COUNTY
0 Stormwater Utility Formation
V Truckee River Flood Area Funding Study
Canada
SASKATOON, SK
? Data Needs Review
0 Wastewater Utility Cost of Service
Federal Government
UNITED STATES ARMY CORPS OF ENGINEERS (CA)
J Tahoe Basin Sewer Cost of Service Report Poor
Review
PUBLICATIONS /SEMINARS /SPEAKING ENGAGEMENTS
Managing Financial Risk and Declining Water Sales, Cascade Water Alliance Regional Water
Demand, Washington Finance Officers Supply Forum, November 2011
Association Annual Conference, September 2012 e Transportation Benefit District Formation,
Managing Financial Risk and Declining Rater Washington Finance Officers Association Annual
Demand, Washington Association of Sewer & Conference, 2011
Water Districts Spring Conference, April 2012 Local I ronsportation Funding Options,
Q Managing Financial Risk and Declining Water Washington Finance Officers Association Annual
John Ghilarducci Resume —Page 7
CAP022714 Page 82
Conference, 2011
Models for Regional and Multi- Jurisdictional
Transportation Impact Fees, National Impact Fee
Roundtable Annual Conference, November 6,
2009
Fiscal Health During hard Economic Times;
Washington Association of Sewer and Water
Districts (WASWD) Workshop, SeaTac, WA,
May 2009
e> Funding Infrastructure Locally Rates v. System
Development Charges v. Impact Fees v. Taxes,
Lerman Education Services Seminar on Approval
& Funding of Infrastructure in Washington, May
9, 2008
Structuring General Facilities Charges to Meet
Redevelopment Objectives, Washington Finance
Officers Association Annual Conference,
September 2007
0 Funding Ongoing Stormwater Programs,
Washington Finance Officers Association Annual
Conference, September 14, 2006
Recovering the Cost of Infrastructure from
Growth: Connection Charges & Impact Fees,
Washington Finance Officers Association Annual
Conference, September 14, 2005
4 System Development Charges, Statewide Training
Series, League of Oregon Cities, 2005
^. Recovering the Cost of Infrastructure from
Growth: Connection Charges & Impact Fees,
Washington Finance Officers Association Annual
Conference, September 14, 2005
z `Seven Tips for Building a Successful System
Development Charge ", League of Oregon Cities
Local Focus, February 2005
"Transportation Utility Fee — Oregon
Experience ", Transportation Research
Record /Ioumal of the Transportation Research
Board, No. 1895, TRB, National Research
Council, Washington DC, 2004
REFERENCES
Gordon Dobler, City Engineer, City of Coeur
d'Alene, ID 1(208)769 -2216
Mike Gridley, City Attorney, City of Coeur
d'Alene, ID 1 (208) 769-2330
s Aleta Froman- Goodrich, Senior Project Engineer,
[ City of Oregon City 1 (503) 496 -1570
John Lewis, Public Works Director, City of
Oregon City i (503) 657 -8243
•.-kFCS GROUP
Solutions - Oriented Consulting
System Development Charges, Pacific Northwest
Clean Water Association Fall Conference,
September 6, 2004
G Utility Connection Charges, Washington Finance
Of£mers Association Annual Conference,
September 18, 2003 and 2001
l� System Development Charges, Oregon Chapter
AP WA Conference, Sun River, Oregon, April 5,
2001
W Storm /Surface Water Utilities, Washington
Finance Officers Association Annual Conference,
September 22, 1999
Conservation Rate Setting, AW WA Water Works
School Session, Clackamas, OR, June 1999
0 System Development Charges, AWWA Water
Works School Session, Clackamas, OR, June
1999
v> Growth Payingfor ltselfin Sto,goo ter
Facilities: Fact or Fiction? (Washington &
Oregon), Surface Water Conference, Bend, OR,
April 1998
0 SDCs — Conflicts and Controversy, Oregon
Municipal Finance Officers' Association,
Northwest Government Finance Institute,
Portland, OR, November 1997
0 Ralemaking d Level-of-Service Approach,
Washington Finance Officers Association
Conference, Pasco, WA, September 1995
f Funding Packages for Stormwater, Second
Annual Surface Water Conference, Bend, OR,
March 1994
8 Emergency Rate Surcharges in Drought
Conditions, CONSERV93 Conference, Las
Vegas, NV, December 1993
G Utility Connection Charges and Growth, Pacific
Northwest Pollution Control Association, 58th
Annual Conference, Portland, OR, November
1991
4 Shannon Ostendorff, Public Works, City of Bend,
OR (formerly with City of Redmond, OR) 1 (541)
322 -6334
Y Bill Peterson, City Administrator, City of Woad
Village, OR 1 (503) 667 -6211
Michael Fuss, Public Works Director, City of
Nampa, ID 1 (208) 468 -5420
? Ryan Mello, Executive Director, Pierce
Conservation District 1 (253) 845 -9770
John Ghilarducci Resume — Page 8
CAP022714 Page 83
Central Point Long -Term Financial Plan
• >FCSGROUP
APPENDIX B - LONG -TERM FINANCIAL PLANNING AND
APPLICABLE GOVERNMENT FINANCE EXPERIENCE
Government and Service Financial Planning
Utility Fund Rate Forecasting and Modeling
Utility Funding and Financial Planning
CAP022714 Page 84
Central Point Long -Term Financial Plan •grFCS GROUP
Government and Service Financial Planning
Appendix B -I
CAP022714 Page 85
Central Paint, City of
OR
Indimct Cost Allocation Analysis
Feb 13
Mar -1J
Eugene, City of
OR
Service Fee Analysis
Mar -13
Jun -13
Hillsbom, City of
OR
Fee and SOO Survey Report
Jet 13
Aug 13
Hillsboro, City of
OR
Community Deselopment Cost of Service Study
Jan 11
Jun 11
Tigard, City of
OR
Cost Alloamn Plan and lndimR Rate Study
Jun 11
Sep11
Burney Lake, City of
WA
Indirect Cast Allocation Plan
Apn12
Jun -12
Fife, City of
WA
Jail Cost of Service and Business Prwxss Analysis
Sep 13
Oct 13
i Harbor, Town of
WA
Fire Department Cansolitlegon and Financial Analysis
Cbi
Jan 11
Kennewid City f
ty
WA
Cost Monarch Plan and Comprehensive Development Fee and
Rate Study
Nov -10
Apr 11
Kitsap County
WA
Pride and Re creation Cost Remvery Policy antl Fee Jpdats
May 12
Jul 12
Wtsap Count,
WA
Indirect Cost Alloralion Plan
Jun 11
Sep 11
Langley, City of
WA
Indirect Cost Allocetion Plan
Aug 12
Nov -12
Lyndon, Cly of
WA
Ambulance Utility Cast of Service end Rate Study
Onti3
Dec 13
Marysville, City of
WA
Central Annexafim Solid Waste Cost Benefit Analysis
San 11
Dec 11
Mason County
WA
Financial Adminiarrive and Consulgng Serades
Aug 10
Jun 11
Mercer Island City of
WA
Development Services Cost of Service and Fee Analysis
May 13
Aug 13
Mermrleand City of
WA
Ambulance Cost of Service and Rate Update
Fai
May 12
Mmntlake Terms City of
WA
UOlity Warhead Analysis
Apr -11
Jul 11
Normandy Park, City of
WA
Cost Allocation Plan Assistance
Jun -13
Aug -13
Ocean Shores, Cltycf
WA
Ambulance Utility Cost of Service and Rate Analysis
fill
Feb 12
Pod Angeles, City of
WA
PenCOm Cost of Service and Rate Stutly
N.10
Mari1
Pot Townsend, City of
WA
Financial Reporting Process and Reports Renew
Jul 11
Sep-11
Pmay, City of
CA
Indent Cost Almost, Modal Update
Mar-11
Apr 11
Ridgefield, all of
WA
Indlred Cost Plan Reviex
Sep -11
Nov -11
Sammamish Plateau Water and Sewer
Diurnal
WA
pssum eonFwsibili Feasibility
Apr-12
Dec 12
Sammamish, Cly, of
WA
Fire Steams Evaluation
Mar 12
Jul 12
Seattle, City of
WA
Seattle City Light and Suite Public Utilies Customer Canted
Center Cost Allocation Reviery
Mar 13
Jun -13
Seattle City of
WA
Dept of Planning and Development Rental Housing, Registration and
Inspection Fes Model
Deo12
Mar -13
r -
Seattle, City f
y
WA
Secure Fire Deportment Operational Analysis and Cast Same,
Phase
May -12
Jul -12
Seattle, City of
WA
Seattle Fire Dept Operational Analysis and Oppotune. for Cost
SaNngs antl Efinenry,
May 12
Jul -12
Shoreline Water Disi
WA
Regional Water and Sewer Usity cost of Spi Study
Apr13
Dec 13
Shoreline Water Distltl
WA
Finance Department Work Process DurementaGon
Aug 13
Aug -13
South Coeecdonal Enby(SCORE)
Mulijurisdie Tonal Misdemeanant Jail
WA
Cast and CmNbugon Analysis
May 13
Jul 13
Appendix B -I
CAP022714 Page 85
Central Point Long -Term Financial Plan <;aFCS GROUP
l Client Stefe I Title - bYad CMr
Spokane County
WA
O,Cal Cost Nlocatun Technical
Mar -13
Dec-13
Spokane County
WA
Cost Alowted and Jail Housing Rate
Jan -12
Dec -12
Spokane, City of
WA
Full Cost Atonal Plan, Benefit Rates and lndtreq Cast Rates
Mey 12
Sep-12
Spokane, City of
WA
Full Cost Allodetoo Plan, Benefit Rates and lndireet Cost Rates
Jul 11
Devi1
Spokane, City of
WA
Full Cost Allocated Plan and Indirect Cost Rates
Jul 11
See 11
Spokane, City of
WA
Comprehensive User Fee Study Update
Jan 11
May -11
Suspended City of
WA
Indirect Cost Alloaafidn Model Training
ful
Dec -12
Sumner, City of
WA
Indirect Full CwtAlkadden Plan
Feb 12
Apr 12
Tarpon,City of
WA
Cost Allocation and Cost Rate Analysis and Modeling
Ooti
Fee 14
Tacoma City of
WA
Public Works Permit Fee Study
Jul -12
Sep -12
Vancouver, City of
WA
Development Review Services Cost of Boxes Update
Aug 10
Joe 11
Washington State Insttute for Public
WA
Wtdfire Suppression Cost Study
Jul 12
Mar 13
Polity
OR
Wholesale Review of SFWB Rate
Apr -12
Jun -12
Washougal, Ciry of
WA
Comprehensive Water Master Plan
Nov -11
Jan 12
Wenatchee, City of
WA
City U8lity Tax Compliance Review
Jan 13
All 13
West Richland City M
WA
indirect Cast Alowtrn Plan
Mar -11
Joe 11
Fresno, City of
CA
Police OepaNnent Vehide Impound Fee Analysts
Jun -11
Sup 11
Indian Wells, City of
CA
Business License Cwt of Service Study
Jan 11
Jun 11
Lodi, City of
CA
OMB AB] Cwt Allocation Plans and Induced Cwt Rules
Mer -13
Old 13
Utility Fund Rate Forecasting and Modeling
Astoria City of
OR
Wastewater FadlBes Plan Rate Study Seddon Update
Oec-11
Fab 12
Bend City of
OR
Consultant of Rllowed Water, Wastewater, Stmmwater Rates
Jan 13
Jan 18
Bend City of
OR
Extra Strength Surcharge Analysis
Apr 13
Dec 13
Bend City of
OR
Sewer Financial Plan Model
Apr -13
0aP13
Canby, Cry
OR
Parks SDD Study
III
Mar -12
Canby, City of
OR
Transpodation BOG Study
Nov 11
Mar 12
Central Point Ciry of
OR
Water Rate Update (20123)
Jan 13
Jun 13
Central Point "of
OR
Water Rate Update (2012)
Apr-12
Jun 12
Central Point, City of
OR
Water Revenue Requirement Update
Maii
Apr-it
Clackamas River Water
OR
Rate Forecast Update
Oct -13
Apr 14
Clackamas River Water
OR
Benchmarking and Cost of Seniae Framework
S.P12
Mar 13
Clackamas River Water
OR
Review and Analysis of SFW3 Rate Proposal
Sep 12
Dec-12
Clackamas River Water
OR
Wholesale Review of SFWB Rate
Apr -12
Jun -12
Clackamas River Water
OR
Water Rate Analysis
COAL
Jun 12
Comelius, City of
OR
Uglily Rate and SDC Update
Mar 13
Jul -13
Cottage Coned, City of
OR
Utility Rate Update
gap 13
Mar 14
Appendix B -2
CAP022714 Page 86
Central Point Long -Term Financial Plan •>FCS GROUP
Client State I Title 'Start Date I Est Finish
re��,l me CtYOT
OR
Water Rate Update
Sep13
Jan 14
FAITS City City of
OR
TSP Fund,, Smile, and TSDC Uptlate
Jan 12
pan 12
Forest Grime. City of
OR
Special SEC Work
Jul 13
Jul -13
Forest Grove, City of
OR
Elednc Cost of Served and Rate Design
Sep 13
Apr 13
Forest Gmval of
OR
Water Rate and SEC SWdy
Dec 10
Jun 11
Gladstone, City of
OR
Water Rate StidylStarnni Utility Formation
Aug -13
Jun 14
Gresham, Cityol
OR
Wastewater SEC Study
May 11
Aug 11
Hood River City of
OR
Head River Transporeach SDC Update
Aug -12
Jan -13
Lake Oswego, City of
OR
Financial Advisory Services
Sal
Dea-14
Lake Omega, City of
DR
Sewer Utility Financial Consulter, Sam=
Oct -11
Doc 11
Lake Omega, City of
OR
On Call Financial Consulting SeMres for Water and Sewer
Mar 11
Dec 11
Lake Dawago, Cry of
OR
Water Cast of S.M. Analysis Update
Nov ii]
Man it
McMinnville Water and Light
OR
Water SDC Study
Jun 11
Jun -11
METRO (Portend Metro)
OR
Solid Waste Disposal Rate Review
Mar -13
Dec-13
Milwaukia, City of
OR
Starretter SDC and Rele Study
May 12
J., 13
Mt Angel, Cry of
OR
Sewer Rate and SDC Study
Oct 13
Dec-13
Oregon City, City of
OR
SDC plicUlagon Tool Development
Sep 12
Ddi
Oregon City , City of
OR
Water Rate Study
May 12
Dec 12
Pomand City of
OR
Portland Parks SDC Ind. Update
May -11
May 11
Redmond, Ciyof(DR)
OR
Stmmwaler Ufility Formation
Nov -11
Mar 12
SL Helens, City of
OR
SEC Update
Our 12
Jan 13
St Helens, City of
OR
Water Sewer and Siormwater Utility Rates Update
Sep 11
Deal
The Dallas, City of
OR
Wastewater Plan Financial Element
Get 12
Dec -12
Tillamook, Cry of
OR
Stormwater SDC Study
Jul -12
Den12
Troutdale, Cry of
OR
Storm Sewer Rate and SEC Study
Sep 13
Dec-13
Tmuldale, City of
OR
Rate and SEC Study
Mar -13
May 13
Tualatin Hills Park and Recreation
OR
Park SEC Index Adjustment
Di
Dec-11
Tualatin Hills Park and Recreation
OR
Park SEC Consulting 9
Aug -11
Doc 11
Nalatin, City of
OR
Water Rate and SDC Study with Water Master Plan Financial
Element
Jul -11
Dec 12
Veneta, City of
OR
Water Rate and SOC Update
Sep 12
Dec 13
Venal City of
OR
Wastewater Rate Study
Jan 13
Jun 13
Warrantor, City of
OR
Special SDC Assistance
Jul -13
Sep 13
Wanmton, City of
OR
Fort Stevens State Park Wastewater Cost Analysis
May 11
Jul 11
Airway Heights, GIN of
WA
On Call Financial Consai Services
May -13
Dec 13
Amay Heights, City of
WA
On Oell Financial Cansults, SeMces
May -12
Dec -12
A3may Heigh6, City of
WA
Water ad Wastewater Rate Update
Sep 11
Jai
Aimay Heights, City M
WA
Wafer and Wastewater Utllity Rate Support
Jan -11
Dan 11
Bainbridge Island City of
WA
Spaaal Surcease, Rate Policy Analysis
May 12
Di
Bellew., City of
WA
Water Cast of S.M. Study
Jul 13
Di
Bellingham, City of
WA
Water antl Sewer Rate Study
Fab 12
Jul -12
Appendix B -3
CAP022714 Page 87
Central Point Long -Term Financial Plan • ? >FCS GROUP
Client state I Title I Start Date I Est Finish
Benin BUD
WA
Cast of Service On Call Services
Jul 11
Jun 12
Blaine, Ciry of
WA
Wholesale Water Rate Supper,
Jul 13
Dec 13
Blaine, City of
WA
Wastewater Rate Support (2013)
Jul -13
Dec 13
Blaine, Ciry of
WA
Wholesale Water Rate Support (2012)
Sep -12
Dec -12
Blaine, Ciryol
WA
Wastewater Rate Update (2011)
Jan 11
Dec-11
Blaine, City of
WA
Water Rate Update (2011)
Jan 11
Deal
Blaine, City of
WA
Wholesale Water Rata Support (BBJWA)(2011)
Jan 11
Dec -it
Blaine, City of
WA
Wholesale Water Rate NEI (BBWSD)(2011)
Jan -11
Dec 11
Bothell, Ciryof
WA
Spomrwater Rate Update
SEA 13
Dec 13
Barrel, City of
WA
Water, Sanitary Sewer and Stonnwalar Rate and Stormwater SDC
Mary 11
Oct 11
Study
Bremerton City of
WA
Water, Sews and Shnmwater Usiry Rate Study
May 12
Dec -12
Canes. City of
WA
Water, Sewer, Sportswriter and kill Waste JWides Rate Study
Apr 13
Dec -13
Camas Ciryol
WA
On Call Financial Consulting Services (2012)
Jan 12
Oeo-12
Comes, City of
WA
OnLell Services(Misc.)
Jun 11
Aug -11
CaNlder Town of
WA
Wholesale Contract Support
Jun 13
Sao 13
Centralia, City of
WA
Electric Rate Study Update
FEE 12
Dec -12
Centralia, Cry of
WA
Stmmwater Rate Study
Jun -11
OR it
Dallam County
WA
Preparation of Wholesale Wastewater Agreement
Jul 13
Jan 14
CIE Elum, City of
WA
Upper Ki s County Regional WAF Rate Assistance
Apr 11
Oct 11
Coal Creek Utility Carrot
WA
Water Cost of SeMCe Brady and Sewer Uptlate
Sep 11
Field 12
Carl Crack JI Carid
WA
CCUD GFC Structure Review
Nov 11
Dec -11
Connel, City of
WA
Water and Sewer Rate Update (2013)
Jul 13
Dri
Covington Water DlaVid
WA
Rate Study (2013)
Ayr-13
Dec13
Covington Water District
WA
Water Rate Study (2012)
Mar -12
Nov -12
Covington Water District
WA
Normalized Year Strait.
May-11
Nei 11
Cowlih PUD
WA
On Call Cost of Samoa Asslstarm
Jun 13
Jul 13
Cowlitz PUD
WA
On -Call Financial and Rate Assistance
Aug 10
Mar -11
Des WIFE. City of
WA
Stormwater Rate Study
Son 12
Sop 13
Edmonds, City of
WA
Water, Sewer and Stamwater Rate Update antl Bond Issuance
May 13
Dan U3
Suppart(2013)
contends. City of
WA
Water, Sewer and Stormwalar Rate Update and Bond Issuance
Aug 12
DOE 12
Supper, (2012)
Edmonds, City of
WA
Sewer, Water and Slmmwater Revenue Requirements Update
Out 11
Dii
Joni "of
WA
Water, Sewer and Stormwater GFC Study
May 11
Nov 11
Evers, Ciryof
WA
Wholesale Water and Sever Rate Analysis
Oct 13
FEE 14
Everetl, City of
WA
Wholesale Sewer Cost of Service and Rate Analysis
SEE 12
Oct -12
Everett, City of
WA
Water, Sewer and Spardwater Utility Cost of Service Study
Apr-12
Sep -12
Everett, City of
WA
Wholesale CFO Update
FEE 11
Mar -11
Fife, City of
WA
Stormwaler Rate Study
Sep -12
Dec -12
Fire, Qty of
WA
Sever Rate Study and Water Comprehensive Plan Update
May -12
Dan 12
Fn ih BUD
WA
Caddo Coast of SCrdce and Rate Design Services
FEE 13
DEI
Franklin BUD
WA
Rate Analysis SirNces(2012)
Mar 12
Den12
Appendix 3-4
CAP022714 Page 88
Central Point Long -Term Financial Plan >FCS GROUP
Client I Staff I Title Startle@ I Est Finish
ra n P
WA
Rate Analysis Spi
Apr-11
Mary 12
Highline Water District
WA
GFC Update
Apo 13
Dri
Kelso, City of
WA
Rate and DEC Update
Jul -13
Dec -13
Kent Cry of
WA
Sanitary Sewerildlily Rate Study
May-12
Aug -12
Kent, City of
WA
Stmmwater Rate Update
dollar
Due 11
Kent "of
WA
Stmmwater and Water Rate Policy Review
Jan 11
May -11
King Conserseen District
WA
Rate Update
Jul 13
Dec-13
King Conservaton District
WA
Rate Strucure Development
Apr-12
Dan 12
King County
WA
Ha.hadd Waste Rate Design lmplamentabon
Jan -13
Dec 13
King County
WA
Hazardous Waste Rat Design Implementation
Jan 12
Dan 13
Lake Wnatmm Water and Sewer
Dieted
WA
Water and Sewer Rate Study Update
p
Jul -13
Jan 14
Cared atom Water and Sewer
WA
Water and Sewer Rate Update
Sep 10
Feb -11
Lakehaven Utility District
WA
Water and Wastewater Rate Study
Aug-11
Old 11
Lakewood Water Usher
WA
On- Call Find ndal Consulting Senn. (2012)
Jan -12
Dan 12
Lakewood Water District
WA
Water System Replacement and Rehabilitation and Planning
Jan 12
red 12
Liberty Lake Sewer and Water District
WA
Sewer Rat Under, (2012)
Sep-12
Due 12
Liberty Lake Sewer and Water District
WA
CFC and Sewer Rate Update(2010)
Jul
Fab 11
Longview City of
WA
Solid Waste Rate Sudden
Mao 13
Dec 13
tunnel Tribal Water and Sewer District
WA
Sewer Cantu Tern Modal/ Analysis, Phase l
Jup12
Aug 12
Lynnwddl City of
WA
Water, Sewer and Slam Rata Update (2012)
01
Oct 13
Lynnwood, City of
WA
Policy Rehm of Sewer Connection Charges
Feb 42
Aug 12
Mercer Island Cry of
WA
Sawa Rat Model Design
Aug 11
Cd -11
Mukilteo Water and Wastewater Dil
WA
Water and Wastewater Rate Study
Mar -11
Aug -11
Mukilto Water and Wastewater Distend
WA
Wholesale Sewage Disposal Agreement Advisory Sernese
Jan 11
Mar -11
North Brand, City of
WA
Sewer System GFC Study
Mar 12
Apr 12
Nei Bend City of
WA
Water and Wastewater Rate Study
Apo 11
Sep 11
Olympia City of
WA
Water Rate Update (2013)
Jul 13
Dec 13
Olympia Ciryof
WA
PUD Wholesale Water Rat Uptlate
Mar 13
Due 13
Olympia, City of
WA
Water Role Update (2012)
Jul 12
Old 12
Olympia, City of
WA
Water Rate Update (2011)
Jun -II
Aug 11
Olympic View Water and Sewer District
WA
Water and Sewer GFC Evaluation
Aug 11
Jan 12
Pierce Conservation District
WA
Billing Database Update
Aug -13
Due 13
Plane Conservation District
WA
Rate Development Study
May-12
Dec-12
Point Regard Water Dial
WA
Jaye 0, Call Site Sewer System (LOSS) Sewer Rate Analysis
Dec-12
Mar -13
Point Robert Water District#4
WA
Water Rate Update 2011
Dec1
Jan 12
Pon Angelee, Crypt
WA
Elect Water, Sewer and Solid Waste Utility Cost of Sarvics Study
May 13
Deci
Pod TOwnsad Cityot
WA
Water and Sewer Rate Update (2012)
Sep 12
Di
Redmond Cityof(WA)
WA
Slomiwater GFC Update (2013)
Mar 13
Dec 14
Redmond, Ciryof(WA)
WA
Water, Wastewater Cost of Service Rate Study (2013 2014)
Mar 13
Dec 14
Richland, Cry of
WA
Electric Cost of Sanded and Rate Design Services
Feb 13
Dec 16
Appendix B -5
CAP022714 Page 89
Central Point Long -Term Financial Plan
{yFCS GROUP
Richland, Gity of
WA
Electric Cast of Service and Rate Design S.M. , Task
Apr 13
Dec 13
Refused, City of
WA
Elednc Jeld, Rate Design
Apr 12
Old 12
Ridtlal City of
WA
Cost of S.M. Review
Apr 12
Aug -12
Ronald Wastewater District
WA
Capadry Chance Renew
Apr-13
Apr-13
Ronald Wastewater Dead
WA
Financial Plan and Rate Forecast
0d 12
Died 12
Roslyn, Cihat
WA
Water and Wastewater Utility Rate Study
Sep -10
Mao 11
Samish Water District
WA
Sewer Rate Update(2013)
SeP13
Did 13
Samish Water District
WA
Sewer Rate Update (2012)
Sep-12
Dec 12
Sammamish Plateau Water and Sewer
WA
Consulting Sa ices(2013)
Jul -13
Dec13
District
Sammamish Plateau Water and Sewer
WA
Water and Sewer Rate Update (2013)
New 12
Nov -12
District
Sammamish Plateau Water and Sewer
WA
Financial Consuld,g(2011)
Jun 11
Feb 12
Distnd
Sammamish, Cry of
WA
Stornwater Rate Study
Jul 12
Dec 12
Sal Drool`
WA
Stornerater Rate Study
May-13
Dec -13
Skagit County PUD No 1
WA
Cast of Service Rate Study
Apr 13
Dec 13
Skagit Gmnfy PUD No 1
WA
Water Supply Agreement Review
Aug 12
Opt 12
Skagit County Sewer District p2
WA
OnLall Financial Consulting Services
Oct 12
Deo13
Blakeman Intl., Tribe
WA
Potlatch Bear FinanciouRate Analysis
May-11
Aug 11
Skyway Water and Sewer Daind
WA
Water and Sewer Rate Update and Cast of Semm Study (2014)
Jul 13
Dec 13
Skyway Water antl Sewer District
WA
Water and Sewer Rate and Charge Update (2013)
Oct -12
Jan 13
Skyway Water and Sewer Dishtd
WA
Water and Sower Rate Update (2012)
0411
Jan 12
Snohomish, Dryer
WA
Water Wastewater and Storm Rate Update (2014)
Sep -13
Feb 14
Snohomish, City of
WA
Water, Wastewater and Storm Utiliy Rate Update (2012)
Sep -12
Died 12
Snohosmid, City of
WA
Water and Sewer Connection Fee and Capital Facility Charge
Feb 11
Apr 11
Update
Sn parse City of
WA
Utility Rate and Ore Study
Al
Sep 13
Spokane County
WA
Wastewater Ongoing Rate COnalpation
Ni
Dec 11
Stanwood, Cry of
WA
Water and Wastewater Rates and Charges Stutly
Jun 10
Jan -11
Sumner, Cry of
WA
Water, Wastewater and Stonnwater Rate and SDC Update 2012
Jun -12
Nov -12
Sumner, Cry of
WA
Water Lilly Revenue Reoncencnls Scenano Analyses
Jul -11
Oec-11
Suncadia- Water Environmental
WA
Sunratlia Sewer Rate Study
Dec 12
Mar-13
Company
Sunnyside, City of
WA
Ambulance Goat d Senice and Rate Study
Dec-11
Mar 11
Tacoma, City at
WA
Tacoma Public Utilities Rate Advisory
Sep 13
Di
Tamura, City of
WA
CONFIDENTIAL - Tacoma Public Utilities Cdcoultatim Sevices
Jul -12
Dec-13
Wapam, City of
WA
Water Ras Study
Sep-10
Fish 11
Washougal, City of
WA
Walter and Wastewater Utiliy Costof Service Study
Jun 13
Sap 13
Washougal, City of
WA
Technical Assistance on Rate Smnados
Jan 13
Feb 13
Washougal, City of
WA
Large User Rate lnpad Analysis
Aug 11
Sep 11
Water Supply Town
WA
Water Supply FOmm Workshop
Feb 13
Apr -13
Wenatat City of
WA
Water Rate Study
Cot 12
Due 12
Motion County
WA
Whatmm CounhlBlrch Bay Storrmvater Master Plan
May 12
Dan 12
Appendix B -6
CAP022714 Page 90
Central Point Long -Term Financial Plan
• >FCS GROUP
®�
Wootlinville Water OisNa
WA
Rate Structure CmraaiWal Review
Dec -11
Mar -12
Yakima, City of
WA
Water and Ingatlon Distme Domes4c Rate Study Update (2012)
May 12
Sep-12
Yelm, City of
WA
General Server Plan and Rate Study
May 11
Aug 12
Yelm, Cityol
WA
Water System Financial Plan Update
Dec-11
Mar42
Yelm, City of
WA
Serer Financial Plan and Rate Forecast
opt 10
Jan 11
Anchorage, Munidpaliyof
AK
Residents] Customer Water Test Meter Program Assessment
Jul 12
00-12
Dillingham, City of
AN
Water and Sewer Rate Study
Jun 12
Sep 12
Juneau, City and Borough of
AK
Waterand Wastewater Rate Study Update
JJk13
Jul
Ketchlkan, City of
AK
Water, Wastawaterand Stem Drain Cost Allool and Rate
Design Study
Aug -11
Jai
KoOal cry of
AK
Water and Wastewater Rate Study
Aug 13
Dan 13
Munidpal Fight and Power
AK
Phil Cwsulting Sertrws
Jun 13
Dec 13
Petersburg City&
AK
Water, Womewmar and Solid Waste Rate Stutly
Fee 12
Apr -12
Soxtadale, City of
AZ
Cost a Service Rate Study or the Water and Wastewater Rate
EnlePnae Funtls
Mar -11
Jun -01
Chula Vista, City of
CA
Billing System Audit
Jul 12
CIA 12
Chula Vista, City of
CA
Sewer Cost of Service and Rate Study
Jan 11
Apr 12
Sacramento, City of
CA
Solid Waste Rate Model Development
Sep-12
May 13
Sacramento, City of
CA
Multi -Year Rate Strategy Consultation
Jul 11
Jun 12
Sacramento, City of
CA
Cost of Service Utility Rate Study
Jul10
Dan 11
Sacramento, City of
CA
Storm Drainage Rata Structure Revers
Man 11
Sep -11
Sacrammud City of
CA
Water Consternation Study
Jun 11
Aug -11
Sant. Margarita Water Distriq
CA
Water and Wastewater Rate Study
Mar 11
Jul 11
Coeum Alare, City of
ID
Pmfessiwal Be..
Jan 13
Jan 13
Coeurd'Alene, Ciya
ID
Stonewall Rate Study
Apr-12
Dec 12
Coeurd'Alene, Ciyof
ID
WSP Financial Plen and Rate Forecast
Jun -12
nor 12
Hayden Area Regional Sewer Board
ID
Financial Plan and Capacity Fee Update
Jul 12
Dec -12
Hayden, Ciyof
ID
Serer OdM Rate Study
Jul 13
Nov -13
Hayden, City of
ID
Sewer Capidliration Fee Update
Apr 12
Oct 12
Mesmrv, City of
to
Water, Sewer antl Said Waste Ubliy Rate Study
Feb 11
Due 11
Nampa, City of
IO
Wastewater Cwt Of Service Rate Study
Ap02
Deo12
Nampa, City of
ID
Wastewater Funding Options SWdy
Cat 11
Nov -11
Post Falls, City of
to
Financial Plan and Caster, Fee Update
Aug 11
Feb 12
Broad Electric Co-op, Inc.
ID
Electric Cost of Sernca and Rate Design
Jul 13
Dan 13
Douglas County INV)
NV
Carson Valley Water Distinct Finencial /Rate S.M.,
Oct -13
Jan 14
Douglas County (NV)
NV
Lake Tahoe Water Uthy Enterynse Funds Consolidation
Mar -13
Aug-13
Douglas County Rl
NV
Carson Valley Water Enterrese Funds Commitlal
Nov -11
Feb 12
tes Vegas, City of
NV
Sewer Rate and Fee Study
oec11
Apr -12
Sparks, City of
NV
Rate Study Analysis
Oct -12
Mey-12
Washoe County
NV
Truckee River Flood! Area Funding Study Amendment)
Cot 10
Jul 11
Washoe County
NV
South Truckee Meadows General lmpmvement Dishia(STMGID)
Aug 10
Feb -11
Appendix 3-7
CAP022714 Page 91
Central Point Long -Term Financial Plan ANN CS GROUP
Utility Funding and Financial Planning
Bentw County
OR
Pares Funding Plan
Jun 10
Jun 11
Clackamas County
OR
Clackamas County WES Said, Planning Phase
Mar -12
Got 12
Hubbard City of
OR
TSP Funding Strategy and TSDC Update
Aug 11
Dec 11
Lake Oswego, City of
OR
Financed Adviwry Services
Mary 12
Dec 12
Lake Oswego, City of
OR
SW Bowes Ferry Read Candor Funding Strategy
Di
Jun 11
Premier Want Bank
OR
Shady Come Water Works Appraisal Update
May -12
Jun 12
Tualatin, Cityof
OR
Southwest Tuaaun Master Plan Implementation
Deo11
Jim 12
Vaudeville Clty of
OR
Adsomalle EOA Update Analysis and Powerfulion
Sep 11
Nov -11
Bade Ground City of
WA
Wafer System Plan- Financial Program
Mar 12
Jun 12
Birch Bay Water and Sewer Grind
WA
Utility Cash Management and Reserve Analysis
Join 12
Apr -12
Duvall, Cry Of
WA
Comprehensive Wafer System Plan
Nov to
Mar 11
East Wenatober Cary of
WA
Sformwater Plan Financial Sensors
Fra13
Dec 13
Eadnville. Torn of
WA
Wafer System Plan Fanandal Chapter
Old 12
Dec -12
Edmonds, City of
WA
Sewer Comprehensive Plan Gwadar
Apr 12
Joh 12
Kelso, City of
WA
South Kelso Reilmnd Study
Apr 13
Jun 13
King County
WA
Transit Financial Fbmmsting Modes
Sep 10
Sep 11
King County Water DlsNet pl P
WA
Water System Financial Mviwry Services
Dec -ID
Jun -11
Lace, City of
WA
Wastewater Comprehensive Plan Financial ProposalRate Study
May 12
Dec-12
facey, City of
WA
Sdmnwater Comprehensive Plan Development
Joe 11
Jun 12
Lynnwood Public Fatuities Easier
WA
Independent Financial Analysis
Jun 12
Jar 12
Lynnvrood City of
WA
Water System Comprehensive Plan
Jul -11
Mar -11
Manchester Water Distdd
WA
Financial Chapter Water
Sep 12
Jun 13
Olympia "of
WA
Wastewater Management Plan Financial Chapter
Feb 13
Aug -13
Shelton, City of
WA
Sewer Financial Chapter
Sep 12
Jun-13
Skagit County PUD NO. 1
WA
Freddie Section of Water System Plan
Apr13
Due 13
Skyway Water and Sewer Drum
WA
Water Financial Chapter Resew
May 13
Joe 13
Snohomish, Cry of
WA
General Sewer Plan Financial Chapter
Apr13
Di
Snoqualmie Pass Utility District
WA
WSP Financial Chapter Update
Jun -12
Dec 12
Snoqualmie Pass Utility District
WA
Water System Plan- Financial Section
Joe 11
Apr 11
Spokane County
WA
Comprehensive Wastewater Management Plan
Sep 12
Mar -13
Sultan, City of
WA
Waterand Wastewater Financial Chapter fa Comprehensive Plans
Dec -10
May 11
Washougal, Cityof
WA
Water System Plan Financial Prowne Chapter
Mar 12
Apr 12
Washougal "of
WA
Bonding Support
Feb -11
Apr -11
Slate, City and Borough of
AK
Sewer Master Plan- Financial l Rate Andls;
Aug 11
Di
Coastslde Fine Protection Dialed
CA
Financial Analysis
Joe 11
Feb 11
San Francisco Public Utilities
CA
Sewer Lateral Funding Plan
Mar -13
Aug-13
Commission
al
Douglas County (NV)
NV
hexer Availability Change Wntle Paper
C
Mar -12
Api
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Ol
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CAP022714 Page 92
Business
Award Audit Contract
CAP022714 Page 93
Staff Report
r
CENTRAL
POINT
Finance Department
Bev Adams, Finance Director
To: Mayor & Council
From: Bev Adams, Finance Director
Date: February 27, 2014
Subject: Audit contract
Background:
In December we issued a "Request for Proposal" for audit services. In January we received three
proposals from the
following firms:
• Isler CPA's based in Eugene, OR
• Chris Mahr & Associates, CPA's based in Bend, OR
• Johannsen, Dye & Purkeypile, CPA's based in Medford, OR
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Proposals were scored based on the following criteria-0
a. Contract provisions
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2. General experience
3. Prompt service
4. Cost of service
Based on the total points, Isler, CPA's were selected for an interview.
Following a successful interview with Paul Neilson, CPA & Partner, and Mike Davidson, CPA & Senior Staff
Accountant, the City Manager and I are recommending that the Council consider awarding the contract to Isler, CPA's,
of Eugene, Oregon. The i n itial contract proposed is for a th ree year period, and can be renewed
yea r by yea r(or for
another three year period) following the completion ofthe three years.
Attached are the proposed contract and a copy of Isler, CPA's proposal for auditing services.
Recommended Action:
That Council approves a three year contractwith Isler, CPA's to provide the City of Central Point's auditing
services and serve as the City Auditor.
CAP022714 Page 94
CITY OF CENTRAL POINT
GENERAL SERVICES CONTRACT
City Audit Services
This contract is made between the City of Central Point (City) and Isler CPA, LLC named below (Consultant).
Consultant Information:
Full legal name or business name: Isler CPA LLC
Address: 1976 Garden Avenue, Eugene Oregon 97403
Telephone: 541.342.5161 FAX: 541.342.3533 Email: onielson(o)islercoa.com
City and Consultant agree:
1. Services to be Provided. Consultant will provide to City the services as set forth on the attached EXHIBITS A $ B.
2. Effective Date or Duration. This contract is effective on the following start date (or on the date at which every party
has signed this contract, whichever is later.) This contract shall expire, unless otherwise terminated or extended, on the
following end date:
Contract start date: June 1, 2014 Contract end date. May 31, 2017
3. Consideration. City agrees to pay Consultant a sum not to exceed the following for services provided:
Firm:
Audit for fiscal year:
Urban
Renewal
Single
Audit
Out of
ticket
Total Feesfor Fiscal Year:
2014/15
2015/16
2016/17
Audit
Casts
Costs
MI.
2013/14
2014/15
2015/16
Isler CPA, LLC
31,825
1
1
4,365
3,520
2,000
(6,000)
$35,710
25,375
1
4,365
3,520
1,800
0
$35,060
25,865
4,599
3,792
2,000
0
$36,256
City shall pay Consultant for services and reimburse Consultant for expenses incurred by Consultant in performance of
services in accordance with a payment schedule to be submitted by Consultant and accepted by City. No reimbursement
will be made for expenses that are not specifically itemized in this payment schedule without prior approval by City's
Authorized Representative. Consultant shall submit monthly invoices to City for Consultant's services within ten days after
the end of the month covered by the invoice. Total payments under this contract or any amendments shall not exceed the
sum specified in this section 3.
4. Additional Work. The City may request "Consultant" to perform extra work or services listed in Section 1, or Exhibit
B, as the case may be. Any extra work request issued will have a binding hourly rate or "not to exceed" cost amount that
has been negotiated with "Consultant" prior to issuance of the extra work request. If any change in work requested will
affect any of the pricing for work or services agreed to herein, then "Consultant" shall supply to City's authorized
representative in writing the adjustments to the pricing of items this section 3 and justification for such adjustment.
Consultant's requested adjustments to the pricing shall be negotiated and approved by City's authorized representative
prior to "Consultant" performing the work or services. All definitions, terms, and conditions of this Agreement shall apply to
extra work requests issued by City and performed by "Consultant ".
5. Authorized Representative for Consultant. The authorized representative for Consultant is Paul Neilson, CPA.
6. Standard Contract Provisions. Consultant shall comply with City's Standard Contract Provisions for Personal
Services, a copy of which is attached as Exhibit A.
CAP022714 Page 95
City of Central Point Consultant
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Title: City Manager Title:
Date:
Date:
SSNfrax ID #
C.P, Business License#
F= 1099: G on file, G attached
CAP022714 Page 96
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EXHIBITA
CITY OF CENTRAL POINT STANDARD CONTRACT PROVISIONS FOR PERSONAL SERVICES
1. qualified Personnel. Consultant has represented, and by entering into this contract now represents, that all personnel assigned to
the services required under this contract are fully qualified to perform the service to which they will be assigned in a skilled and worker
like manner and, if required to be registered, licensed or banded by the State of Oregon, are so registered, licensed and bonded.
2. Contract Renewal. The City shall have the option to renew this contract annually after the initial term has expired. Each renewal
shall be with such modifications as may be agreed to by the parties in a written amendment of the contract, provided that the
amendments made for any renewal term may not increase the total compensation to be paid to Consultant by more than 10% or
increase the rate of compensation for any contract Service by more than 5 %.
3. Authorized Representative for City. The City's authorized representative is the City Manager or the Finance Director.
4. Notices. Any notice permitted or required by this contract shall be deemed given when personally delivered or upon deposit in the
United States mail, postage fully prepaid, certified, and with return receipt requested, to the persons and addresses shown below. In
addition, if directions for telephonic transmission ( "FAX ") are set forth below, notices may be delivered by FAX. Notices sent by certified
mail will be deemed delivered three business days after placement in the mail and notices sent by FAX will be deemed delivered when
successful transmission is electronically confirmed. Except as expressly provided in the contract, required notices must be signed by
the person designated to receive notices, or that person's designee or attorney.
Consultant: Authorized Representative named on first page at address for Consultant listed on first page.
City: Authorized Representative (see section 3 of this page), 140 South Third Street, Central Paint, Oregon 97502
Each parry shall notify the other of any change in the name, address or FAX instructions to be used for delivery of notices.
5. Termination. Notwithstanding any other provision to the contrary, this contract may be terminated as follows'
5.1. The parties, by mutual written agreement, may terminate this contract at any time.
5.2. Either party may terminate this contract in the event of a breach of the contract by the other party.
5,3. The City may terminate this contract at any time or for any reason, upon not less than ten days' written notice in advance
of the termination date. For purposes of this Agreement, written notice includes notice via email or facsimile.
5.4. City may terminate this contract immediately upon Consultant's failure to have in force any insurance required by this
contract. Except as provided in section 6, in the event of a termination, City shall pay Consultant for work performed to the date of
termination.
6. Remedies.
6.1. In the event of a termination of this contract by City because of a breach by Consultant, City may complete the Services
either by itself or by contract with other persons, or any combination. Consultant shall be liable to City for any costs or lasses incurred
by City arising out of or related to the breach, including costs incurred in selecting other contractors, time -delay losses, attorney fees
and the like, less the remaining unpaid balance of the consideration provided in this contract. City may withhold payment of sums due
Consultant for work performed to the date of termination until City's costs and losses have been determined, at which time City may
offset any such amount due Consultant against the coats and lasses incurred by City.
6.2. The foregoing remedies provided to City for breach of this contract by Consultant shall not be exclusive. City shall be
entitled to exercise any one or more other legal or equitable remedies available because of Consultant's breach.
6.3. In the event of breach of this contract by City, Consultant's remedy shall be limited to termination of this contract and
payment for work performed to the date of termination.
7. Records /Inspection. Consultant shall maintain records of its charges to City under this contract for a period of not less than three
full fiscal years following Consultant's completion of this contract. Upon reasonable advance notice, City or its authorized
representatives may from time to time inspect, audit and make copies of any of Consultant's records that relate to this contract. If any
audit by City discloses that payments to the Consultant were in excess of the amount to which Consultant was entitled under this
contract, Consultant shall promptly pay to City the amount of such excess. If the excess is greater than one percent of the contract
amount, Consultant shall also reimburse City its reasonable vests incurred in performing the audit.
6. Ownership of Work Product. All work product of Consultant that results from this Agreement (the work product) is the exclusive
property of City. City and Consultant intend that such work product be deemed "work made for hire' of which City shall be deemed the
author. If for any reason the work product is not deemed "work made for hire,' Consultant irrevocably assigns to City all its right, title,
and interest in and to any and all of the work product, whether arising from copyright, patent, trademark, trade secret, or any other slate
or federal intellectual property law or doctrine. Consultant shall execute such further documents and instruments as City may
reasonably request in order to fully vest such rights in City. Consultant forever waives any and all rights relating to the work product ,
including without limitation, any and all rights arising under 17 USC 106A or any other rights of identification of authorship or rights of
approval, restriction or limitation on use or subsequent modifications.
9. Indemnification Consultant shall defend, indemnify and save City, its officers, employees and agents harmless from any and all
losses, claims, actions, costs, expenses, judgments, subrogation's, or other damages resulting from injury to any person (including
injury resulting in death J or damage (including loss or destruction) to property, of whatsoever nature arising out of or incident to the
performance of this agreement by Consultant (including but not limited to, Consultant's employees, agents, and others designated by
Consultant to perform work or services attendant to this agreement). Consultant shall not be held responsible for damages caused by
the negligence of City.
11. Workers' Compensation, If Consultant will perform the work with the help of others, Consultant shall comply with the Oregon
Workers' Compensation law by qualifying as a carder insured employer or as a self insured employer and shall strictly comply with all
other applicable provisions of such law. Consultant shall provide the City with such further assurances as City may require from time to
time that Consultant is in compliance with these Workers' Compensation coverage requirements and the Workers' Compensation law.
12. Insurance. Consultant shall have and maintain the insurance policies specified below. Each policy of insurance shall be written as
a primary policy, not contributing with or in excess of any coverage which City may carry. A copy of each policy or a certificate
CAP022714 Page 97
satisfactory to City shall be delivered to City prior to commencement of the Services. The adequacy of all insurance policies for
compliance with this Section 12 shall be subject to approval by City's Risk Manager. Failure to maintain any insurance coverage
required by the contract shall be cause for immediate termination of the contract by City.
Unless otherwise specified, each policy shall be written on an "occurrence" form with an admitted insurance carrier licensed to do
business in the stale of Oregon; and shall contain an endorsement entitling City to not less than 30 days prior written notice of any
material change, non - renewal or cancellation. In the event the statutory limit of liability of a public body for claims arising out of a single
accident or occurrence is increased above the combined single limit coverage requirements specified below, City shall have the right to
require that Consultant increase the coverage limits of all liability policies by the amount of the increase in the statutory limit.
12.1. Commercial General Liab'I'ty . Consultant shall maintain a broad form commercial general liability insurance policy with
coverage of not less than $1,000,000 combined single limit per occurrence, and as an annual aggregate, for bodily injury, personal
Injury or property damage. The policy shall have a contractual liability endorsement to cover Consultant's indemnification obligations
under the contract. The policy shall also contain an endorsement naming City as an additional insured, in a form satisfactory to City,
and expressly providing that the interest of City shall not be affected by Consultant's breach of policy provisions.
12.2. Workers' Compensation Insurance Unless Consultant is exempt, Consultant shall comply with the Oregon Workers'
Compensation law by qualifying as a carrier- insured employer or as a self- insured employer and shall strictly comply with all other
applicable provisions of such law. Consultant shall provide City with such assurances as City may require from time to time that
Consultant is in compliance with these Workers' Compensation coverage requirements and the Workers' Compensation law.
12.3. Comprehensive Automobile L abTty If Consultant will use a motor vehicle on a regular basis in the performance of the
Services, Consultant shall maintain automobile liability insurance coverage of not less than $1,000,000 combined single limit per
occurrence for bodily injury, personal injury or property damage for each motor vehicle owned, leased or operated under the control of
Consultant for, or in the performance of, the services.
12.4. Professional Liability. If Consultant is required to be licensed by the State of Oregon to perform the Services, Consultant
shall maintain a professional liability insurance policy with coverage limits of not less than $1,000,000 per claim, and a deductible of not
more than $10,000, to protect Consultant from claims by City or others for injury, loss or damage arising from or resulting from the
wrongful or negligent performance or non - performance of, the Services. The policy shall contain an endorsement entitling City to not
less than 60 days prior written notice of any material change, non - renewal or cancellation of such policy. This policy may be written on
a "claims made" form, provided that continuous coverage is maintained to cover claims made within two years after completion of the
Services.
13. Assignment/Subcontracting. Consultant shall not assign this contract, in whole or in part, or any right or obligation, without City's
prior written approval. Consultant shall require any approved subcontractor to agree, as to the portion subcontracted, to comply with all
obligations of Consultant specified in this contract. Natwithstanding City's approval of a subcontractor, Consultant shall remain
obligated for full performance of this contract and City shall incur no obligation to any subcontractor. Consultant shall indemnify, defend
and hold City harmless from all claims of subcontractors.
15. Independent Contractor. Whether Consultant is a corporation, partnership, other legal entity or an individual, Consultant is an
independent contractor. If Consultant is an individual, Consultant's duties will be performed with the understanding that Consultant is a
self - employed person, has special expertise as to the services which Consultant is to perform and is customarily engaged in the
independent performance of the same or similar services for others. The manner in which the services are performed shall be
controlled by Consultant; however, the nature of the services and the results to be achieved shall be specified by City. Consultant is not
to be deemed an employee or agent of City and has no authority to make any binding commitments or obligations on behalf of City
except to the extent expressly provided in this contract.
16. Compliance with Laws /Business License. Consultant shall comply with all applicable Federal, State and local laws, rules,
ordinances and regulations at all times and in the performance of the Services, Including, but not limited to those laws pertaining in
nonresident contractors in ORS 279A.120 and all applicable provisions of ORS 279B.220, 2798.225, 2798.230, 2798.235, and
279B.240. Consultant shall obtain a City of Central Point business license as required by the city municipal code prior to beginning work
under this contract. The Contractor shall provide a business license number in the space provided on page one of this contract.
Consultant warrants that all vehicles used to perform the work or services stated in this Agreement have all permits, licenses,
certificates, or other approvals required under applicable federal, state, and local laws, regulations, statutes, ordinances, rules, policies
and orders.
17. Governing Law. This agreement shall be governed and construed in accordance with the laws of the State of Oregon. Any claim,
action, or suit between City and Consultant that arises out of or relates to performance of this agreement shall be brought and
conducted solely and exclusively within the Circuit Court for Jackson County, for the State of Oregon. Provided, however, that if any
such claim, action, or suit may be brought only in a federal forum, it shall be brought and conducted solely and exclusively within the
United States District Court for the District of Oregon.
18. Attorney Fees. In the event of any action to enforce or interpret this contract, the prevailing party shall be entitled to recover from
the losing party reasonable attorney fees incurred in the proceeding, as set by the court, at trial, on appeal or upon review.
19. Integration. This contract embodies the entire agreement of the parties. There are no promises, terms, conditions or obligations
other than those contained in this contract. This contract shall supersede all prior communications, representations or agreements,
either oral or written, between the parties. This contract shall not be amended except in writing, signed by both parties.
20. Waiver. Any failure of a party to enforce any provision of this Agreement will not constitute a waiver of such provision or prejudice
the right of that parry to enforce such provision at any subsequent time.
CAP022714 Page 98
EXHIBIT B
CENTRAL
POINT
PROPOSAL FOR AUDIT SERVICES FOR THE
CITY OF CENTRAL POINT, OREGON
YEARS ENDING JUNE 30, 2014, 2015, and 2016
CAP022714 Page 99
TABLE OF CONTENTS
PAGE
Transmittal Letter
1-2
Detailed Proposal:
Isler CPA
3
The Audit Team
4 - 6
Public Services Provided
7
Proposed Cost Structure
8-10
Suggested Audit Contract
11
Balanced Workload and Potential Constraints
11
Project Approach and Schedule
12- 15
Constructive Suggestions
15
Other Services Available
16
Other Information
16- 17
Management Letter Examples
Attachment 1
Sample Contract
Attachment 2
CAP022714 Page 100
♦%k
CENTRAL
POINT
CAP022714 Page 101
January 13, 2014
Bev Adams
Finance Director
City of Central Point
Dear Bev:
Thank you for inviting our firm, Isler CPA, ( "Islet'), to submit a proposal to provide auditing and
financial services to the City of Central Point ( "City') for the year ended June 30, 2014.
We will perform the annual financial audit of the City of Central Point's CAM and the financial
statements of the Central Point Development Commissions urban renewal activities. Our audit
will be conducted in accordance with applicable standards including: U.S. auditing standards;
and if applicable the standards applicable to financial audits contained in the General
Accounting Office's Government Auditing Standards, the provisions of the Single Audit Act of
1984 (as amended in 1996), and the provisions of OMB Circular A -133, Audits of States, Local
Governments, and Non -Profit Organizations.
During the course of our auditing procedures we will answer questions regarding accounting
issues and assist the City's staff in preparation of the Comprehensive Annual Financial Report
(CAFR). We may identify potential questioned costs or findings. If these items are identified you
will be promptly notified and given an opportunity to resolve and correct such items prior to
completion of the audit and release of financial statements and related compliance reports. In
addition, we will provide the governing board and management with a management letter which
will include our advisory comments developed as a result of our engagements, any reportable
conditions, material weaknesses, and material or immaterial instances of noncompliance. An
advisory letter will be provided in advance for management review and response. Reports will
be presented to the governing board as applicable and as requested by you.
Our main focus is to provide efficient assurance services in a timely manner with an eye toward
enhancing our clients' operations. Therefore, we believe it is essential to have contact with you
throughout the year. We accomplish this by contacting you periodically, as well as promptly
addressing any questions or concerns you may have during the year. We encourage you to
contact us throughout the year with accounting and reporting questions. We will not bill for this
service unless we have agreed to a fee with the City.
We understand that the City expects timely audits as well as quick and easy access to partners
and principals, a comfortable working relationship, and a quality work product. You will find
r
these qualities along with other qualities you expect of a professional service firm at Isler. WeC
.
also take pride in our strong local and regional presence and culture that values solid client
relationships. Isler provides a high level of partner, principal and manager involvement on all
engagements. Our training is designed to develop our professionals to be specialized industry
n
advisors and client advocates. Isler also offers a depth of value -added services to meet our
clients' growing needs for nontraditional services. We have the skills and ability to perform the
f h"�
work within the required time period stipulated in the request for proposal.
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CAP022714 Pag 102
Since Isler has not attempted to be all things to all clients we have designated several industries
where we are especially well qualified to serve clients. Among these are Oregon municipalities,
not - for - profit organizations, and Tribal governments. These are niches where Isler has
developed a significant amount of practice and expertise. Isler has provided audit and
accounting services to municipalities for over 60 years.
We hope this proposal expresses our enthusiasm and desire to perform the services you need.
We welcome any questions you may have about this proposal and thank you again for your
consideration of Isler CPA.
Sincerely,
Paul R. Nielson, CPA, a member of the firm
p n i e l s o n@ i s l e rc p a. c o m
Isler CPA
1976 Garden Ave.
Eugene, OR 97403
(541) 342 -5161
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CAP022714 Pa92 103
Isler CPA
Isler CPA ( Isler) is an independent CPA firm licensed to practice in Oregon and is located in
Eugene. Isler has been assisting successful local governments and related organizations in
Oregon and other states since the 1950's. We have audited and assisted many municipalities
in Oregon . An example of other services we have performed for municipalities include room tax
compliance testing, compliance testing of costs incurred for a voter approved road project bond,
forensic accounting, energy tax credit compliance testing, and other agreed upon procedures
testing. Isler provides professional services including audits, compilations and reviews, tax,
forensic and due diligence services.
The Audit Team
Continuity of staff from year to year is extremely important. Consequently, our policy is to keep
the individual who has overall responsibility for the engagement in that position from year to
year. It is also our policy to keep the same nucleus of employees on an engagement and to
rotate staff only when we feel that such a step can benefit the client. Such a situation might
arise with the addition of an employee with a particular specialty. This policy improves both our
continuity of effort and provides you with the most benefit for the dollar. Additionally, we believe
the City has the right to request revision of our proposed staffing for any of the audit periods
over the term of the contract.
Isler's proposed audit team for the City's audits will consist of the following professionals
cAPazvla Pag 104
The Audit Team, continued
Paul Nielson, CPA
Member (partner)
Oregon Municipal Auditor Roster # 1241
Paul received his B.A. from Brigham Young University in 1983. He has worked on municipal
clients starting in 1983. He is a licensed municipal auditor. Paul has extensive experience with
municipalities, including cities. He is the leader of the municipal auditor team based in Eugene.
His focus is the municipal niche and he concentrates all of his time and training on municipal
audit and accounting issues. His experience includes municipalities with all the fund types.
Paul has assisted municipalities in cash flow projections, budgeting, and software installation.
His annual training includes classes focusing on governmental accounting and auditing. He has
performed Oregon Minimum Audit and Budget Procedures for several municipal clients. Paul
has instructed other accountants on issues that are crucial in governmental accounting and
auditing. Some of these areas are the Single Audit Act, how to conduct a municipal audit, and
updates on municipal accounting issues. Paul was the leader of the municipal practice for Moss
Adams prior to joining Isler CPA. While working for Moss Adams, Paul was the technical
reviewer for all municipal audits in Oregon and California. He has also been an instructor for
the Oregon Municipal Finance Officers Association ( OMFOA). For the OMFOA he has taught
Governmental Accounting 101, 201, 301, Budget Preparation and Presentation, Preparing for
the Audit, and Auditing Post Enron and World Com. In 2007, he was recognized by the OMFOA
for his outstanding contribution to public finance for training courses he provided to OMFOA
participants over several years. He is a reviewer for the GFOA Certificate of Achievement for
Excellence in Financial Reporting. He has reviewed several City and other municipal audits for
the GFOX
Paul is a member of the following organizations
American Institute of Certified Public Accountants
Oregon Society of Certified Public Accountants
Oregon Municipal Officers Finance Association
Paul's recent significant continuing education credits include: OSCPA Governmental Accounting
and Auditing Update; presentation of in -house governmental accounting and auditing update;
Governmental Finance Officers Association (GFOA) Annual Update, GFOA Advanced
Governmental Accounting; and GFOA Blue Book Training.
Paul will be involved with planning and will be on -site at the City during the audit. He will be
reviewing the majority of the audit work and the key contact with the City.
CAP022714 Pagi
The Audit Team, continued
Gary Iskra, CPA
Member (partner)
Oregon Municipal Auditor Roster # 1223
Gary attended Miami University, graduating in 1979 with a B.S. in Accounting. During his
university studies, Gary interned with Coopers and Lybrand. Aker graduation, Gary took a full
time position with Coopers and Lybrand in their Eugene, Oregon office. Gary worked for the City
of Eugene for two years as an analyst in the reporting and control division developing financial
reporting models, monitoring proposed legislation, and special projects. He also worked in
private industry for six years managing an emerging business enterprise. Gary has been a
partner at Isler CPA since 1998 concentrating on governmental accounting and auditing,
nonprofit organizations, and quality control. He is the designated audit partner for the firm's
membership in the AICPA's Governmental Audit Quality Center and Employee Benefit Plan
Audit Quality Center.
Along with performing audit services, Gary has performed several non - traditional services;
including forensic investigations, due diligence, computer consulting, construction cost analysis,
and developed continuing education content. In 2007, he was recognized by the OMFOA for
his outstanding contribution to public finance for training courses he provided to OMFOA
participants over several years. The industries Gary is currently serving include: Tribal
organizations, governmental entities, nonprofit organizations, and enterprises.
Gary is a member of the Oregon Society and American Institute of Certified Public Accountants.
Gary is currently serving on the Special Review Committee (SRC) of the Government Finance
Officers Association. As a member of the SRC, Gary evaluates governmental financial reports
submitted for the GFOA Certificate of Excellence in Financial Reporting. Gary is a member of
the Junction City School District Budget Committee, former member of the City of Junction City
Budget Committee, Secretary/Treasurer of a local Habitat for Humanity affiliate, treasurer of the
United Rotary Clubs and the Great Rotary Duck Race.
Gary's recent significant continuing education credits include web events through the GAQC,
EBPAQC, strategic planning, risk assessment, ethics, governmental GAAP update, quarterly
accounting and auditing updates, and internal governmental course development including
GASB 54 and other new pronouncements, Single Audit, Yellow Book, and governmental
disclosures.
Gary belongs to the following organizations:
American Institute of Certified Public Accountants including GAQC and EPBAQC
Oregon Society of Certified Public Accountants
Oregon Municipal Officers Finance Association
Gary will serve as the technical (quality control) reviewer of the audit
cna022714 cage 106
The Audit Team, continued
Mike Davidson, CPA
Senior Staff Accountant
Eugene, Oregon
Mike received his accounting degree from the University of Oregon in 2009. Mike spent 6
months working as an internal auditor for JELD -WEN, Inc., a year as an accountant with Levi
Strauss and Co, and nearly 4 years of public accounting experience. Mike has passed the CPA
exam and will be licensed soon. Mike began working full time for Isler in February 2013.
Mike has performed financial statement audits, reviews, and compilations and prepared tax
returns. Mike has also performed testing under the Single Audit, OMB Circular A -133, GAO
governmental auditing standards, and Oregon minimum standards for audits. His audit
experience has been focused on government entities and nonprofit organizations.
Mike has taken many CPE courses related to governmental accounting and auditing with at
least 12 hours this year related specifically to tribal and governmental accounting and
auditing, His recent continuing education includes Governmental Accounting & Auditing and
Planning a Governmental Audit Engagement and he is in the process of obtaining his municipal
audit license.
CAP022714 Pz0 107
Public Services Provided
Isler has provided services to the following public bodies over the last three years.
CLIENT NAME
SCOPE OF
YEARS OF
CONTACT NAME
ADDRESS I PHONE NUMBER
WORK
SERVICE
City of Medford
Audit, Single
9
Alison Chan
411 West 8th Street
Audit, CAFR,
Medford, OR 97501
Agreed Upon
(541) 774 -2033
Procedures
City of Cannon Beach
Audit, Agreed
6
Renee C. Sinclair
163 E. Gower
Upon
Cannon Beach, OR 97110
Procedures
503 -436 -8058
Lincoln County
Audit, Single
3
Janice Riessbeck
210 SW Second Street
_
Audit, CAER
Newport, OR 97365
(541) 265 -0364
Josephine County
Audit, Single
7
Arthur O'Hare
Arthur O'Hare
Audit, CAFR,
500 NW 6" Street
No longer a Client
Agreed Upon
Grants Pass, Oregon 97526
Procedures
Lane Regional Air
Audit, Single
9
Nasser
1010 Main Street, Springfield, OR
Pollution Authority
Audit, Agreed
Mirhosseyni
97477
Upon
(541) 726 -1205
Procedures
Roseburg Urban
Audit
5
Christine Morris
1297 N.E. Grandview
Sanitary Authority
Roseburg, OR 97470
(541) 672 -1551
City of Eugene
Audit, Single
6
no Cronin
100 W. 10 "Avenue
Audit, CAFR,
Eugene OR
Agreed Upon
(541) 474 -5254
Procedures
City of Junction City
Audit
7
Mike Crocker
P.O. Box 250
Junction City, OR 97448 -0250
(541) 998 -2153
City of Gresham
Audit, Single
1
Orion Jarrell
City of Gresham
Audit, CAER
1333 N _ Eastman Parkway
Gresham, OR 97030 -3813
Benton County
Audit, Single
1
Mary Otley
Benton County
Audit, CAER
4077 SW Research Way
Corvallis, OR 97339 -0964
Young's River Lewis
Audit
4
Bill Mitchell
34583 Hwy 101 Business
and Clark Water
Astoria OR 97103
District
(503) 325 4330
City of Warrenton
Audit, Single
6
Laune Sawery
City of Warrenton
Audit, Agreed
225 S. Main
Upon
Warrenton, OR 97146
Procedures
503 861 -2233
7
CAP022714 Page 108
Proposed Cost Structure
Compensation for June 30, 2014
Single Audit
Partner
Total
Senior Staff
12
Total
12
Total for Single Audit
32
Hours
Rate
80
Hours
Rate
80
Isler Drafts the Statements
3,520
32
City Drafts the
Statements
Partner
60
180 $
10,800
50
180 $
9,000
Senior Staff
100
105
10,500
80
105
8,400
Staff
120
85
10,200
100
85
8,500
Administrai Staff
5
65
325
5
65
325
Total for City CAM
285
31,825
235
26,225
Urban Renewal Distract
Partner
8
175
1,400
8
175
1,400
Senior Staff
10
102
1,020
10
102
1,020
Staff
20
82
1,640
20
82
1,640
Administratri Staff
5
61
305
5
61
305
Total for Urban Renewal
43
4,365
43
4,365
Single Audit
Partner
8
Senior Staff
12
Staff
12
Total for Single Audit
32
Out of Pocket Cost
Total Cost
First Year Discount
Total Cost Less Discount
170
1,360
8
170
1,360
100
1,200
12
100
1,200
80
960
12
80
960
3,520
32
3,520
2,000
41,710
(6,000)
$ 35,710
Total Costs Without Single Audit $ 32,190
2,000
36,110
(6,000)
$ 30,110
$ 26,590
As part of Isler CPA's commitment to an ongoing relationship with the City, we are willing to
absorb our first year start-up costs (approximately $6,000) as our investment in a long -term
relationship.
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CAP022714 Pag8109
Proposed Cost Structure
Compensation for June 30, 2015
Total
Hours
Isler Drafts the Statements
Partner
50
Senior Staff
80
Staff
90
Administrative Staff
5
Total for City CAM
225
Urban Renewal District
7,200
Partner
8
Senior Staff
10
Staff
20
Administrative Staff
5
Total for Urban Renewal
43
Single Audit
21,475
Partner
e
Senior Staff
12
Staff
12
Total for Single Audit
32
Out of Pocket Cost
Total Cost
Total Costs Without Single Audit
Rate
180 $ 9,000
105 8,400
85 7,650
65 325
25,376
175
1,400
102
1,020
82
1,640
61
305
4,365
170 1,360
100 1,200
80 960
3, 520
1,800
$ 35,060
$ 31,540
9
CAP022714 Page 110
Total
1,400
102
Hours
Rate
1,640
City Drafts
the Statements
40
180 $
7,200
60
105
6,300
90
85
7,650
5
65
325
195
21,475
8
10
20
5
43
a
12
12
32
175
1,400
102
1,020
82
1,640
61
305
4,365
170 1,360
100 1,200
80 960
3,520
1,800
$ 31,160
$ 27,640
Proposed Cost Structure
Compensation for June 30, 2016
CAP022714 P.401 11
Total
Total
Hours
Rate
Hours
Rate
Isler Drafts the Statements
City Drafts the Statements
Partner
50
183
$
9,150
40
183
$
7,320
Senior Staff
80
107
8,560
60
107
6,420
Staff
90
87
7,830
90
87
7,830
Administrative Staff
5
65
325
5
65
325
Total for City CAFR
225
25, B66
195
21,895
Urban Renewal District
Partner
8
183
1,464
8
183
1,464
Senior Staff
10
107
1,070
10
107
1,070
Staff
20
87
1,740
20
87
1,740
Administrative Staff
5
65
325
5
65
325
Total for Urban Renewal
43
4,599
43
4,599
Single Audit
Partner
8
183
1,464
8
183
1,464
Senior Staff
12
107
1,284
12
107
1,284
Staff
12
87
1,044
12
87
1,044
Total far Single Audit
32
3,792
32
3,792
Out of Pocket Cost
2,000
2,000
Total Cost
$
36,256
$
32,286
Total Costs Without Single Audit
$
32,464
$
28,494
CAP022714 P.401 11
Suggested Audit Contract
Isler has provided a sample engagement letter at Attachment 2 for its suggested audit contract
Balanced Workload and Potential Constraints
Isler is committed to providing its clients excellent customer service, which includes allocated
adequate amounts of time for services to be provided and ensuring that our partners and staff
are available for our client's needs. We are able to provide this high level of customer service to
our clients by constructing detailed work schedules for each Isler employee. These schedules
are flexible, and regularly reviewed and updated to identify and resolve potential time
constraints before they occur. We anticipate beginning your audit the first week of September.
Since we will be able to start the audit this early your audit will be one of the first our
municipality audits to be started. We anticipate having your audit completed before we begin
the bulk of our other auditing. We do not foresee any constraints that could affect the firm's
ability to perform services promptly and efficiently
Isler will take a collaborative approach to the City's audit, utilizing the City's staff whenever
possible to minimize cost and improve efficiencies, and will adapt our schedule to fit your needs.
We anticipate assistance from the City's staff to prepare schedules, find documents, explain
processes, and pull sample documentation. We anticipate the City's staff will provide us with a
trial balance and general ledger for use in planning and reconciliations of balance sheet
accounts prior to fieldwork. In addition, we will request assistance from the City's staff to assist
in preparing schedules, finding documents, explaining processes, and pulling documents to
support our testing.
Isler has not received any claims against it within the last five years, alleging that the firm
breached a contract for services or were negligent in performance of services.
11
CAP022714 Page 112
Project Approach and Schedule
Audit Element
Proposed Audit Approach
Understanding
To plan an audit according to GARS, Isler must obtain an understanding of the City;
the Entity and its
establish materiality and tolerable misstatement, identify significant accounts, classes
Environment
of transactions, relevant financial statement assertions and significant accounting
processes.
We will conduct preliminary and interim audit work (planning and audit preparation) at
a mutually agreeable date.
In addition, Isler would perform fraud risk inquiries, perform preliminary analytical
procedures and review historical information.
Understanding
We will obtain an understanding of the City's internal controls.
and Testing
Internal Controls
Test of internal controls, assuming controls are designed effectively, will be performed
over account receivables /revenues and account payables /purchases, payroll and
manual journal entries. The tests will be planned to achieve a low level of control risk.
Assessing Risk
Isler will assess the risk of material misstatement, assess inherent and control risk.
and Designing
Audit
Islerwill assess the inherent and control risk for each relevant assertion related to
Procedures
each significant account and class of transactions.
Substantive audit procedures would be designed and performed for all relevant
assertions related to each significant account, class of transactions or disclosure.
Cash and
Confirm the balances at year -end
investments
Test the cut -off by tracing items on the bank reconciliation to subsequent months'
bank statements
Test compliance with regulations and applicable City guidance governing investing
and collateralization
Verify restriction of cash and investments and reporting of restricted cash and
Investments
Receivables,
Confirm as many receivables and revenues as possible with grantors, customers, and
revenues and
other funding sources
deferred
revenues:
Test receivables by tracing to subsequent receipts
Perform predictive tests for revenues that can be tested in this manner
For revenues not otherwise tested, select a sample of transactions and trace to
supporting documentation
Test deferred revenue calculations
CAP022714 Pa02113
Audit Element
Proposed Audit Approach
Interfund
Verify that payables /receivables and transfers balance
Transactions
Review for potential transfers from restricted resources
Prepaids
Test prepaid pension calculation
Capital assets
Select a sample of capital asset additions and trace to supporting documentation
Inquire about and test capital asset deletions / impairment
Select a sample of capital assets being depreciated and test the calculation and
reasonableness of depreciation and useful lives
Accounts
Test payables by examining disbursements subsequent to fiscal year -end
payable and
expenditures
Select a sample from disbursements to test controls over expenditures
Select a sample from the expenditure accounts to trace to supporting documents
Payroll and
Test payroll related payables by tracing to subsequent disbursements and supporting
related payables
documents
Test calculation of compensated absences payable
Test the reconciliation of salaries and wages expense perthe trial balancewith the
wages per the quarterly 941 reports
Test controls in place for processing payroll accurately and based on approved rates
Other accrued
Test payables by examining supporting documentation
liabilities
Long -term debt
Confirm balances at year end
Evaluate compliance with covenants
Equity
Compare to prior year's amounts
Single Audit
Determine the major programs based on the SEFA
Test internal control and compliance as required by the Single Audit Act and the
Yellow Book
Certify the Data Collection Form
13
CAP022714 Page 114
Audit Element
Proposed Audit Approach
Financial
Review the conversion to government wide financial statements, net asset
reporting
classification and fund balance classification
Test supporting information for footnote disclosures
Perform other procedures for RSI and SI as required by SAS 119
In performing the testing and analyses of the City's records, we will use a combination of the
following procedures.
Sampling — Sampling will be a significant part of our audit due to its efficiency and reliability. We
intend to use sampling in the testing of the City's internal controls over financial reporting and
compliance with award requirements. For internal control and compliance testing, sample size will
vary. Based upon our understanding of the control system and the tests of controls, we will draw
additional samples for our substantive testing. For substantive testing, sample size will depend on
the transaction population.
Data Extraction — We are proficient at data extraction from financial information systems. We
anticipate using audit software to draw our samples for compliance, internal control, and
substantive testing. We import your trial balance into our electronic trial balance software package
for efficiency of auditing and generating financial statements. We use spreadsheets and word
processing applications to document the results of our procedures.
Analytical Procedures — We will use analytical procedures in the planning and final stages of the
audit and as a substantive test of account balances where appropriate. This determination will be
based upon our understanding of the internal control system and the results of other tests we will
perform. The types of analytical procedures that we use vary greatly based on the area being
tested. Some of the more common types include budget -to- actual comparison, five -year trends,
comparison to non - financial related data, and comparison to documents fled with outside
regulatory agencies.
In planning and performing the audit, we anticipate that the records of the City will be reconciled
and balanced. We would like the City staff to send us an electronic copy of the trial balance and
copies of workpapers one week prior to the commencement of fieldwork.
[star is a member of the McGladrey Alliance and we use the McGladrey audit procedures.
Additionally we utilize the Practitioners Publishing Company's manuals. We also use information
from the State auditors website. We do not plan to use a specialist during your audit.
Meeting the City's specific reporting deadlines is important to us and we will work with your staff
to develop a timeline. We have created a proposed audit timeline as a starting point that is
based on our experience with similar engagements. Dates may be modified as appropriate to
meet the City's needs.
CAP022714 Pa93415
Constructive Suggestions
Our audit approach combines a keen understanding of governmental accounting and auditing as
well as developing an understanding of the risks involved with the audits of the City. We use our
understanding of the risk to design an effective and efficient audit process. We are value- driven
and seek to maximize the return on your investment in the audit process through in -depth analysis
of your financial statements and your internal controls. We will provide management letters that
address issues such as operational efficiency and ways to strengthen internal controls.
Isler's relationship with City Council will consist of a brief interview of one Council Member at the
commencement of the audit. Isler will also present audit results along with potential suggestions at
the end of the audit.
15
CAP022714 Page 116
ACTIVITY
TIMING
1
Meet with management for pre -aud it planning. Obtain an
understanding of systems, internal controls and current
Mid May — Early June
year issues.
2
Develop and review work plan with the City's staff
Mid May — Early June
3
Perform tests of internal controls. Gain an understanding
of the internal control system, and read City Council
Mid May— Early June
minutes.
4
compliance testing based on preliminary year end
numb
Mid May —Early June
5
Provide management with a detailed listing of items
needed to perform the audit, including the timing of when
Early June
items are needed.
fi
Send confirmations of cash, investment and other
accounts as deemed necessary.
Earl Jul
Y y
7
Perform audit fieldwork.
Early September
6
Conduct exit interview with the City's management staff
and provide a summa of recommendation
Mid September
e p
9
First draft of financial statements to Isler
Mid September
1D
Review draft of financial statements. pl�--
Mid September
11
Revised financial statements to Isler lti
Late September
12
Isler review of revised statements including technical
review. Draft of the management letter provided to the
Late September
City.
13
Finalized financial statements
Mid October
14
Present financial statements and audit report to the
Finance Committee and the City Council.
Early November
Constructive Suggestions
Our audit approach combines a keen understanding of governmental accounting and auditing as
well as developing an understanding of the risks involved with the audits of the City. We use our
understanding of the risk to design an effective and efficient audit process. We are value- driven
and seek to maximize the return on your investment in the audit process through in -depth analysis
of your financial statements and your internal controls. We will provide management letters that
address issues such as operational efficiency and ways to strengthen internal controls.
Isler's relationship with City Council will consist of a brief interview of one Council Member at the
commencement of the audit. Isler will also present audit results along with potential suggestions at
the end of the audit.
15
CAP022714 Page 116
Other Services Available
The above referenced agreed upon procedures includes room tax compliance testing, Business
Energy Tax Credit testing, Bond compliance testing, rate analysis, and internal control reviews.
We have also provided forensic accounting services to governments that are not listed above.
We provide a variety of services to all our clients. We do not provide any actuarial services.
As we become aware of recommendations designed to help you improve internal accounting
controls and achieve operational efficiencies, we will discuss these ideas with the City
management. Such recommendations shall not be construed as special or additional studies,
but shall be limited to those usually associated with the study of internal control systems. The
audit engagement will include a written management letter.
We encourage you to contact us throughout the year regarding accounting and auditing issues
that may arise. Generally these exchanges would occur on a complimentary basis. We will
gladly research your questions and promptly respond to your inquiries. If the question can be
answered without extensive effort, we will not bill the City. If the City requires services from us
that are clearly outside the scope of the audit and the service is likely to require extensive effort,
we will discuss the issue with the City's management and agree on a fee estimate before
commencing the work.
In planning and performing the audit, we anticipate that the records of the City will be reconciled
and balanced. If it should become necessary for the City to request Isler to render any
additional services, either to supplement the services requested in the Request For Proposal for
Professional Services, or to perform additional work as a result of the specific recommendations
included in any report issued on the engagement, then such additional work shall be performed
only if set forth in an addendum to the contract between the City and Isler CPA at the rate listed
below:
Partner: $180 —$240
Senior staff: $85—$110
Audit staff: $75—$80
Other Information
Isler is a member of the following organizations:
McGladrey Alliance: The firm is a member of
the McGladrey Alliance which allows us to
MCGLADR ALL ANC _ enjoy the best of all worlds: local
management, national resources, and
international affiliations. McGladrey is the
brand under which RSM McGladrey, Inc. and McGladrey & Pullen, LLP serve clients' business
needs. Together, they rank as the fifth largest U.S. provider of assurance, tax and consulting
services with 7,000 professionals and associates in nearly 90 offices. The two firms operate as
separate legal entities in an alternative practice structure. McGladrey & Pullen is a licensed CPA
firm that provides assurance services. RSM McGladrey is a leading professional services firm
providing tax and consulting services. Bath firms are members of RSM International, the sixth
largest global alliance of independent accounting, tax and consulting firms. We are small
enough to cultivate and encourage close, personal, long -term relationships but large enough to
offer the depth of experience and expertise required to earn your trust and help you meet your
goals - whatever your needs, whatever your business, wherever in the world you may be.
CAP022714 P.913 17
Go,,arnrnanzal Audit The Governmental Audit Quality Center
--" r Qualify E:enYer Memae:. promotes the importance of quality
governmental audits and the value of such
audits to purchasers of governmental audit services. The Center is a voluntary membership
center for CPA firms and state audit organizations that perform governmental audits. For
purposes of the Center, governmental audits include single audits, financial statement audits of
both governments and not - for - profit organizations, and audits performed under the HUD
Consolidated Audit Guide.
Isler has received the following awards:
In June 2009, Isler was honored as one of Oregon's 100 Best Green
Companies by Oregon Business Magazine. Our 4th place ranking was
based on confidential employee surveys and a report completed by each
company. The editors of Oregon Business Magazine noted that "it isn't being
green, but this year's inaugural class of the 100 Best Green Companies to
Work for in Oregon shows that if you are committed to sustainable practices,
it pays off not only for the environment and the bottom line, but also in being
a great place to work." Isler has been on the 100 Best Green Companies since 2009.
g Isler is committed to providing more than just a living wage for its
' t employees. Going back to 2001, Isler has been recognized by Oregon
Business Magazine and by Families In Good Company for its employee and
I; ;'• family friendly practices. Isler placed 11th among small companies on Oregon
Business Magazine's 2007 100 Best Companies to Work For list, which was the
highest ranking for any small company (under 250 employees) in Eugene. The
scoring system used by Oregon Magazine is based partly on a company's
policies, but mostly on confidential surveys of employees. In 2007, Isler CPA was recognized
by Oregon Business Magazine as the Best Small Company to Work for in Eugene. Isler has
been recognized in the top 50 of small companies (less than 250 employees) each year since
2007.
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CAP022714 Page 118
1
AORk
CENTRAL
POINT
CAP022714 Page 119
Attachment 1
CAP022714 Page 120
CENTRAL
POINT
CAP022714 Page 121
Sample Management Letter #1
To the Honorable Mayor and Members of
The City Council
City of Example, Oregon
In planning and performing our audit of the financial statements of City of Example, Oregon for
the year ended June 30, 2012, we considered the organization's internal control structure to
plan our auditing procedures for the purpose of expressing our opinion on the financial
statements, and not to provide assurance on the internal control structure.
However, during our audit, we noted certain matters involving the internal control structure and
other operational matters that are presented for your consideration. This letter does not affect
our reports dated December 1, 2012 on the financial statements and internal control structure of
City of Example, Oregon. We will review the status of these comments during our next audit
engagement. Our comments and recommendations, most of which have been discussed with
appropriate members of management, are intended to improve the internal control structure or
result in other operating efficiencies. We will be pleased to discuss these comments in further
detail at your convenience, to perform any additional study of these matters, or to assist you in
implementing the recommendations. Our comments and management's responses are
summarized as follows',
Revenue Cycle
An important aspect of effective controls over revenue recognition is the timely and complete
reconciliation of the accounts receivable detail with the amounts recorded in the general ledger.
During the year ended June 30, 2012 the City has several departments tracking their own
receivables using a v=riphi of methods to track the receivables. The information from each
department is forwarder to the finance department and is reconciled to the general ledger. As a
result of this process the individual departments have control over the cash received and
recording of accounts receivable. The finance department has to reconcile the receivables from
a variety of different systems. We recommend that the City establish a centralized billing
system. This would strengthen the internal controls over the receivables and reduce the need
for additional reconciliation by the finance department.
Management's response
Compensatory Time
City personnel policies provide for the accumulation of compensatory time as an authorized
substitute for overtime pay when special situations so dictate. The policy allows a maximum
accrual of 40 hours for the employees. We noted that as of June 30, 2012, there were 17
employees with an excess of 100 hours of accrued compensatory time, with two individuals
exceeding 500 hours. Balances this high reflect unhealthy personnel management practices
and foster an expectation among employees as to entitlements, when no such entitlements
legally exist.
Management's response
CAP022714 Page 122
Electronic Data Processing (EDP) Activities
A data recovery plan in the event of a crash of the computer system is essential for the City to
ensure continued operations if there is a problem with the computer systems. The City has
established a limited written disaster recovery plan (off -site back -ups and system
documentation) for technology systems. Further, it does not appear that periodic tests are
performed to restore data files.
We recommend steps be taken to expand the current disaster recovery plan to include full
recovery steps and to ensure the key employees review that plan. Although loss of financial
data may not be imminent, it is critical that there is a plan to ensure that municipal services are
not interrupted, and that there are contingency plans. The plan should address issues such as
power outages, hardware failures, software crashes, and natural disasters such as fire and
flood. Tests of recovery procedures, as well as backup tape restoration, should be performed at
least annually to ensure the planning is complete, up -to -date, and will work as intended should a
disaster occur.
Such a plan would enable the City to be better prepared for a problem in the computer system
Management's response
We wish to thank head of Accounting and Auditing and the entire staff for their support and
assistance during our audit. This report is intended solely for the information and use of the City
Council, management, and others within the organization .
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Sample Management Letter #2
1. Check requests
All cash disbursements should be accompanied by a check request form that
indicates the person initiating the disbursement, the person approving the
disbursement, the G/L coding, the date, and the vendor. Ideally, all of these
requests would, after receiving the required signatures, be processed at a single
location. Presently, checks are written from two separate locations.
Management's response
2. Accounting for restricted revenue
A schedule should be maintained for each restricted revenue identifying: 1) the
nature of the restriction (purpose or time element); 2) the date of receipt; and 3) the
release of the restriction, i.e., either the passage of time or satisfaction by use. The
schedule could be created using an Excel workbook with separate tabs for each
restricted donation. Amounts should reconcile to the respective general ledger
balances
Justifications for expenditures should precede any authorizations, and should be
prepared by someone without the ability to also authorize the disbursements.
Justifications should also be reviewed, to add a level of assurance that restrictions
are being met. Authorization could perhaps come from a Board member.
Further safeguards could be created by setting up a separate savings account for
all restricted funds. This account would then require transfers to an operating
checking account before expenditures could be made. Transfers between accounts
would be limited to Board - authorized personnel.
Management's response
3, Fixed asset records
As noted in the prior year, inventories of fixed assets must be conducted at least
every other year to comply with the property and equipment regulations in the OMB
Common Rule and the Client's Name own policies. During the audit it was noted
that the physical count is in progress but has not been completed as of our
fieldwork date.
We recommend the accounting department develops a timeline and a plan to
complete this process as soon as possible to avoid a potential compliance finding.
Completion of this project is imperative for adopting GASB 34.
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Management's response
Sample Management Letter #3
Transit grant receipts
Condition: The City's resources are tied up in transit projects for extensive periods of
time.
Criteria The City should request grant reimbursements timely in order to better use their
resources.
Cause: Customarily, the City does not request drawdowns from the federal transit
grants until year -end.
Effect: The transit department is expending resources throughout the year for federal
cost - reimbursement grant expenditures. The cash is not received until the beginning of
the next fiscal year.
Recommendation: The City should request reimbursements for federal grant monies
when expenditures are incurred, rather than waiting until year -end.
Accounts payable subsidiary ledger
Condition: The City's subsidiary ledger for accounts payable did not agree with the trial
balance by approximately $20,000. Further, the General Fund's trial balance was out of
balance by approximately $10,000.
Criteria: The City's subsidiary ledger should agree to the trial balance and the individual
funds should balance.
Cause: The City's Finance Department is not quite sure how this occurred. However, it
was noted that accounts payable entries are made by the another office when payments
are processed. It was also noted that one -sided entries can be made in the accounting
software that can cause a fund to be out of balance.
Effect: A one -sided entry of approximately $10,000 to accounts payable in the General
Fund was made in order to present a balanced financial statement. The amount was
well below materiality and was not considered significant for financial reporting
purposes.
Recommendation: The City should research the cause and resolve the difference
between the subsidiary ledger and the trial balance.
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attachment
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CENTRAL
POINT
CAP022714 Page 127
January 13, 2014
City Council
City of Central Point
We are pleased to confirm our understanding of the services we are to provide the City of Central Point
(City) for the year ended June 30, 2014. We will audit the financial statements of the governmental
activities, the business -type activities, the aggregate discretely presented component units, each major
fund, budget to actual statements and schedules, and the aggregate remaining fund information, which
collectively comprise the basic financial statements, of the City as of and for the year ended June 30,
2014.
Accounting standards generally accepted in the United States of America provide for certain required
supplementary information (RSI), such as management's discussion and analysis (MD &A), to supplement
the City's basic financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board who considers it to be an
essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. As part of our engagement, we will apply certain limited
procedures to the City's RSI in accordance with auditing standards generally accepted in the United
States of America. These limited procedures will consist of inquiries of management regarding the
methods of preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient evidence to express an
opinion or provide any assurance. The following RSI is required by generally accepted accounting
principles and will be subjected to certain limited procedures, but will not be audited:
1. Management's Discussion and Analysis
2. Schedule of funding progress -Other Post Employment Benefits
We have also been engaged to report on supplementary information other than RSI that accompanies
the City's financial statements. We will subject the following supplementary information to the auditing
procedures applied in our audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used
to prepare the financial statements or to the financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of America and
will provide an opinion on it in relation to the financial statements as a whole:
Combining Schedules
Property Tax Schedules
Schedule of Expenditures of Federal Awards
The following other information accompanying the financial statements will not be subjected to the
auditing procedures applied in our audit of the financial statements, and our auditor's report will not
provide an opinion or any assurance on that other information_
1. Transmittal Letter
2. Statistical Section
Audit Objectives
The objective of our audit is the expression of opinions as to whether your basic financial statements are
CAP022714 Page 128
fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles
and to report on the fairness of the supplementary information referred to in the second paragraph when
considered in relation to the financial statements as a whole. The objective also includes reporting on
• Internal control related to the financial statements and compliance with the provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a material
effect on the financial statements in accordance with Government Auditing Standards.
• Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance
with laws, regulations, and the provisions of contracts or grant agreements that could have a
direct and material effect on each major program in accordance with the Single Audit Act
Amendments of 1996 and OMB Circular A -133, Audits of States, Local Governments, and Non -
Profit Organizations.
The reports on internal control and compliance will each include a paragraph that states that the purpose
of the report is solely to describe (1) the scope of testing of internal control over financial reporting and
compliance and the result of that testing and not to provide an opinion on the effectiveness of internal
control over financial reporting or on compliance, (2) the scope of testing internal control over compliance
for major programs and major program compliance and the result of that testing and to provide an opinion
on compliance but not to provide an opinion on the effectiveness of internal control over compliance, and
(3) that the report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering internal control over financial reporting and compliance and OMB Circular A -133
in considering internal control over compliance and major program compliance. The paragraph will also
state that the report is not suitable for any other purpose.
Our audit will be conducted in accordance with auditing standards generally accepted in the United States
of America; the standards for financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States, the Single Audit Act Amendments of 1996; and the provisions
of OMB Circular A -133, and will include tests of accounting records, a determination of major programs in
accordance with OMB Circular A -133, and other procedures we consider necessary to enable us to
express such opinions and to render the required reports. We cannot provide assurance that unmodified
opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions
or add emphasis -of- matter or other - matter paragraphs. If our opinions on the financial statements or the
Single Audit compliance opinions are other than unmodified, we will discuss the reasons with you in
advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed
opinions, we may decline to express opinions or to issue a report as a result of this engagement.
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Management Responsibilities
Management is responsible for the basic financial statements and all accompanying information as well
as all representations contained therein. Management is also responsible for identifying government
award programs and understanding and complying with the compliance requirements, and for preparation
of the schedule of expenditures of federal awards in accordance with the requirements of OMB Circular
A -133. As part of the audit, we will assist with preparation of your financial statements, schedule of
expenditures of federal awards, and related notes. You will be required to acknowledge in the written
representation letter our assistance with preparation of the financial statements and schedule of
expenditures of federal awards and that you have reviewed and approved the financial statements,
schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted
responsibility for them. You agree to assume all management responsibilities for any nonaudit services
we provide; oversee the services by designating an individual, preferably from senior management, who
possesses suitable skill, knowledge, or experience, evaluate the adequacy and results of the services;
and accept responsibility for them.
Management is responsible for establishing and maintaining effective internal controls, including internal
controls over compliance, and for evaluating and monitoring ongoing activities, to help ensure that
appropriate goals and objectives are met and that there is reasonable assurance that government
programs are administered in compliance with compliance requirements. You are also responsible for the
selection and application of accounting principles; for the preparation and fair presentation of the financial
statements in conformity with U.S. generally accepted accounting principles', and for compliance with
applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us
and for ensuring that management is reliable and financial information Is reliable and properly recorded.
You are also responsible for providing us with (1) access to all information of which you are aware that is
relevant to the preparation and fair presentation of the financial statements, (2) additional information that
we may request for the purpose of the audit, and (3) unrestricted access to persons within the
government from whom we determine it necessary to obtain audit evidence.
Your responsibilities also include identifying significant vendor relationships in which the vendor has
responsibility for program compliance and for the accuracy and completeness of that information. Your
responsibilities include adjusting the financial statements to correct material misstatements and
confirming to us in the written representation letter that the effects of any uncorrected misstatements
aggregated by us during the current engagement and pertaining to the latest period presented are
immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect
fraud, and for informing us about all known or suspected fraud affecting the government involving (1)
management, (2) employees who have significant roles in internal control, and (3) others where the fraud
could have a material effect on the financial statements. Your responsibilities include informing us of your
knowledge of any allegations of fraud or suspected fraud affecting the government received in
communications from employees, former employees, grantors, regulators, or others. In addition, you are
responsible for identifying and ensuring that the entity complies with applicable laws, regulations,
contracts, agreements, and grants. Additionally, as required by OMB Circular A -133, it is management's
responsibility to follow up and take corrective action on reported audit findings and to prepare a summary
schedule of prior audit findings and a corrective action plan.
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You are responsible for preparation of the schedule of expenditures of federal awards In conformity with
OMB Circular A -133. You agree to include our report on the schedule of expenditures of federal awards in
any document that contains and indicates that we have reported on the schedule of expenditures of
federal awards. You also agree to include the audited financial statements with any presentation of the
schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include
acknowledging to us in the written representation letter that (1) you are responsible for presentation of the
schedule of expenditures of federal awards in accordance with OMB Circular A -133, (2) that you believe
the schedule of expenditures of federal awards, including its form and content, is fairly presented in
accordance with OMB Circular A -133, (3) that the methods of measurement or presentation have not
changed from those used in the prior period (or, if they have changed, the reasons for such changes),
and (4) you have disclosed to us any significant assumptions or interpretations underlying the
measurement or presentation of the schedule of expenditures of federal awards.
You are also responsible for the preparation of the other supplementary information, which we have been
engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to
include our report on the supplementary Information in any document that contains and indicates that we
have reported on the supplementary Information. You also agree to include the audited financial
statements with any presentation of the supplementary information that includes our report thereon. Your
responsibilities include acknowledging to us in the written representation letter that (1) you are
responsible for presentation of the supplementary information in accordance with GAAP; (2) that you
believe the supplementary information, including its form and content, is fairly presented in accordance
with GAAP; (3) that the methods of measurement or presentation have not changed from those used in
the prior period (or if they have changed, the reasons for such changes); and (4) you have disclosed to
us any significant assumptions or interpretations underlying the measurement or presentation of the
supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying for us previous financial
audits, attestation engagements, performance audits, or other studies related to the objectives discussed
in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions
taken to address significant findings and recommendations resulting from those audits, attestation
engagements, performance audits, or studies. You are also responsible for providing management's
views on our current findings, conclusions, and recommendations, as well as your planned corrective
actions, for the report, and for the timing and format for providing that information.
Audit Procedures — General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements, therefore, our audit will involve judgment about the number of transactions to be
examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements. We will plan and perform the audit to
obtain reasonable rather than absolute assurance about whether the financial statements are free of
material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of
assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by
management or employees acting on behalf of the entity. Because the determination of abuse is
subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of
detecting abuse.
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Because of the inherent limitations of an audit, combined with the inherent limitations of internal control,
and because we will not perform a detailed examination of all transactions, there is a risk that material
misstatements or noncompliance may exist and not be detected by us, even though the audit is properly
planned and performed in accordance with U.S. generally accepted auditing standards and Government
Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations
of laws or governmental regulations that do not have a direct and material effect on the financial
statements or major programs. However, we will inform the appropriate level of management of any
material errors, any fraudulent financial reporting, or misappropriation of assets that come to our
attention. We will also inform the appropriate level of management of any violations of laws or
governmental regulations that come to our attention, unless clearly inconsequential, and of any material
abuse that comes to our attention. We will include such matters in the reports required for a Single Audit.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to any
later periods forwhich we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, and may include tests of the physical existence of inventories, and direct confirmation of
receivables and certain other assets and liabilities by correspondence with selected individuals, funding
sources, creditors, and financial institutions. We will request written representations from your attorneys
as part of the engagement, and they may bill you for responding to this inquiry . At the conclusion of our
audit, we will require certain written representations from you about the financial statements and related
matters
Audit Procedures — Internal Control
Our audit will include obtaining an understanding of the entity and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the
effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud
that are material to the financial statements and to preventing and detecting misstatements resulting from
illegal acts and other noncompliance matters that have a direct and material effect on the financial
statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on
internal control and, accordingly, no opinion will be expressed in our report on internal control issued
pursuant to Government Auditing Standards.
As required by OMB Circular A -133, we will perform tests of controls over compliance to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or detecting
material noncompliance with compliance requirements applicable to each major federal award program.
However, our tests will be less in scope than would be necessary to render an opinion on those controls
and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to OMB
Circular A -133.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or
material weaknesses. However, during the audit, we will communicate to management and those
charged with governance internal control related matters that are required to be communicated under
AICPA professional standards, Government Auditing Standards, and OMB Circular A -133.
Audit Procedures — Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the City 's compliance with provisions of applicable laws,
regulations, contracts, and agreements, including grant agreements_ However, the objective of those
procedures will not be to provide an opinion on overall compliance and we will not express such an
opinion in our report on compliance issued pursuant to Government Auditing Standards.
OMB Circular A -133 requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditee has complied with applicable laws and regulations and the provisions of
contracts and grant agreements applicable to major programs. Our procedures will consist of tests of
transactions and other applicable procedures described in the OMB Circular A -133 Compliance
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Supplement for the types of compliance requirements that could have a direct and material effect on each
of the City's major programs. The purpose of these procedures will be to express an opinion on the City's
compliance with requirements applicable to each of its major programs in our report on compliance
issued pursuantto OMB Circular A -133.
Engagement Administration, Fees, and Other
In order to provide the most secure and up to date services to our clients, Isler outsources its information
technology to Xcentric, a firm that specializes in cloud computing services for the accounting profession.
Xcentric provides a higher level of control over security and processing than can be obtained locally or
through the use of an in -house network. Xcentric has an annual independent service organization audit
performed which tests their controls and processes. We have taken reasonable precautions to determine
that Xcentric has the appropriate procedures in place to prevent unauthorized release of confidential
information to others. No accounting, auditing, or tax services will be outsourced and we will remain
responsible for the security of your information.
We understand that your employees will prepare all cash, accounts receivable, or other confirmations and
schedules we request and will locate any documents selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection
Form that summarizes our audit findings. It is management's responsibility to submit the reporting
package including financial statements, schedule of expenditures of federal awards, auditors' reports
along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the
electronic submission and certification. If applicable, we will provide copies of our report for you to include
with the reporting package you will submit to pass- through entities. The Data Collection Form and the
reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or
nine months after the end of the audit period, unless a longer period is agreed to in advance by the
cognizant or oversight agency for audits.
The audit documentation for this engagement is the property of Isler CPA and constitutes confidential
information. However, pursuant to authority given by law or regulation, we may be requested to make
certain audit documentation available to an oversight or its designee, a federal agency providing direct or
indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the
audit, to resolve audit findings, or to carry out oversight responsibilities - We will notify you of any such
request. If requested, access to such audit documentation will be provided under the supervision of Isler
CPA personnel. Furthermore, upon request, we may provide copies of selected audit documentation to
the aforementioned parties, These parties may intend, or decide, to distribute the copies or information
contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of Eve years after the report
release date or for any additional period requested by the Pass - through Entity. If we are aware that a
federal awarding agency, pass- through entity, or sparse is contesting an audit finding, we will contact the
parties contesting the audit fording for guidance prior to destroying the audit documentation.
CAP022714 Page 133
Our fee for these services will be at our standard hourly rates plus out -of- pocket costs (such as report
reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our
gross fee, including expenses, will not exceed $32,552. Our standard hourly rates vary according to the
degree of responsibility involved and the experience level of the personnel assigned to your audit. Our
invoices for these fees will be rendered each month as work progresses and are payable on presentation.
In accordance with our firm policies, work may be suspended if your account becomes 30 days or more
overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for
nonpayment, our engagement will he deemed to have been completed upon written notification of
termination, even if we have not completed our report(s). You will be obligated to compensate us for all
time expended and to reimburse us for all out -of- pocket costs through the date of termination. The above
fee is based on anticipated cooperation from your personnel and the assumption that unexpected
circumstances will not be encountered during the audit. If significant additional time is necessary, we will
discuss it with you and arrive at a new fee estimate before we incur the additional costs.
If circumstances arise relating to the conditions of your records, the availability of appropriate audit
evidence, or indications of a significant risk of material misstatement of the financial statements because
of error, fraudulent financial reporting, misappropriation of assets, or noncompliance which in our
professional judgment prevent us from completing the audit or forming an opinion, we retain the unilateral
right to take any course of action permitted by professional standards, including declining to express an
opinion or issue a report, or withdrawal from the engagement.
You have informed us that we will prepare the comprehensive annual financial report and all
accompanying information for the current fiscal year.
The two overarching principles of the independence standards of the Government Auditing Standards
issued by the Comptroller General of the United States provide that management is responsible for the
substantive outcomes of the works, and therefore, has a responsibility and is able to make any informed
judgment on the results of the services described above. Accordingly, the City agrees to the following:
• Alison Chan will be accountable and responsible for overseeing the preparation of the basic
financial statements.
• The City will establish and monitor the performance of the preparation of the basic financial
statements to ensure that they meet management's objectives.
• The City will make any decisions that involve management functions related to the preparation of
the basic financial statements and accepts full responsibility for such decisions,
• The City will evaluate the adequacy of services performed and any findings that result.
If any dispute arises among the parties hereto, the parties agree first to try in good faith to settle the
dispute by mediation administered by the American Arbitration Association under its Rules for
Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any
mediation proceeding shall be shared equally by all parties.
Government Auditing Standards require that we provide you with a copy of our most recent external peer
review report and any letter of comment, and any subsequent peer review reports and letters of comment
received during the period of the contract. Our 2013 peer review report accompanies this letter.
CAP022714 Page 134
We appreciate the opportunity to be of service to the City of Central Point and believe this letter
accurately summarizes the significant terms of our engagement. If you have any questions, please let us
know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed
copy and return it to us.
Very truly yours,
Isler CPA
RESPONSE.
This letter correctly sets forth the understanding of the City of Central Point.
CAP022714 Page 135
TITLE PAGE
REP SUBJECT:
Proposal to Perform Municipal Auditing Services
for The City of Central Point, Oregon
INDEPENDENT
AUDITOR.
Isler CPA, L.L.C.
1976 Garden Ave.
Eugene, Oregon 97403
(541) 342 -5161
CONTACT PERSON:
Paul Nielson, CPA
Member
p n Ie Iso nCoi islerc oa. eom
SUBMISSION DATE:
January 13, 2014
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Business
Enterprise Zone
Discussion
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STAFF REPORT
om-
CENTRAL
POINT
STAFF REPORT
February 27, 2014
Planning Department
lom Humphrey.AICP,
Community fJevelopment f)irector;
AGENDAITEM:
Consideration of Employment Land in Central Point to be Included in Jackson County's Enterprise Zone.
STAFF SOURCE:
Tom Humphrey, Community Development Director
BACKGROUND:
The SOREDI Executive Director made a presentation to the City Council in January at which he invited
the City to become part of the Jackson County Enterprise Zone. He felt that the City's inclusion would
close some gaps in the zone and make Central Point more competitive with other cities in the valley who
are offering tax incentives to traded- sector businesses interested in relocating and/or expanding.
Community Development staff met with Kelly Madding at Jackson County Development Services to
obtain more information about the County Enterprise Zone and to get her advice. The County
Development Services Department is the agency who actually orchestrates the creation of and
amendments to the rural Enterprise Zone.
ISSUES:
The advice that staff was given was to create the attached map, a list of specific tax lots and submit these
with the Council's endorsement. Ms. Madding stated that the land did not need to be contiguous with
other Enterprise Zone boundaries and that the City should only propose employment land where there is a
perceived benefit. The land shown on the map (Attachment A) includes all of the commercial and
industrial land in the UGB and in portions of Urban Reserve Area CP3. The Tolo Urban Reserve Area
(off the map) is already in the County's Enterprise Zone.
The County does have a limit in the acreage that can be included in the zone and they are also Hying to
include land in Gold Hill and Phoenix for the next amendment. Staff will discuss the areas being
proposed with the Council and we will entertain suggestions for inclusion and /or deletion of land.
EXHIBITS/ATTACHMENTS:
Attachment "A "— Map Illustrating Proposed Employment Land to be Included in the Jackson County
Enterprise Zone
ACTION:
Discuss the proposed map and candidate lands, ask questions and direct staff to follow -up with
Jackson County.
RECOMMENDATION:
Direct Staff to prepare a resolution with the preferred exhibit map for their approval and transfer
the Jackson County Development Services.
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