TO: Board of Directors
FROM: Steven Lederer - Manager, UVWMA
REPORT BY: Justine Leuthold- Staff Services Analyst I
SUBJECT: Agreement with CliftonLarsonAllen LLP for Audit Services for Fiscal Years Ending June 30, 2026, 2027 and 2028
RECOMMENDATION
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APPROVE AGREEMENT WITH CLIFTONLARSONALLEN LLP FOR AUDIT SERVICES FOR FISCAL YEARS ENDING JUNE 30, 2026, 2027 AND 2028.
REQUESTED ACTION: Approve and authorize Agreement No. 260385B with CliftonLarsonAllen LLP (“CLA”) for audit services for fiscal years ending June 30, 2026, 2027 and 2028, in an amount not to exceed $3,300 per contract year, with two optional one-year renewals. (Fiscal Impact: $3,300 Expense; UVWMA 8200000; Budgeted; Mandatory)
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BACKGROUND
Every five years, the Napa County Auditor-Controller issues a Request for Proposals (RFP) for professional auditing services for the County and various special districts for which the Auditor-Controller provides financial reporting oversight. The RFP includes audit services for nine special districts that utilize the County’s enterprise financial system (Tyler Munis) and for which separate agreements must be executed directly between each district and the selected audit firm.
On February 25, 2026, the Auditor-Controller’s Office issued an RFP for these services for fiscal years ending June 30, 2026, 2027, and 2028, with two optional one-year extensions. Proposals were due on April 3, 2026, and the County received five responsive submissions. None of the proposing firms were local. The County’s prior external auditor had served in that role for ten years. While not required, periodically rotating audit firms is considered a best practice and provides an opportunity for a fresh independent perspective.
Proposals were evaluated by an Audit Review Team consisting of the Auditor-Controller and Deputy Auditor-Controller, with input from the Senior Accountant-Auditor and Principal Grant Compliance Auditor. Evaluation criteria included technical expertise and cost, weighted at 60 percent and 40 percent, respectively. Based on the results of the evaluation process, CliftonLarsonAllen LLP (CLA) received the highest overall score and was selected as the recommended audit firm.
Because UVWMA is one of the special districts included in the RFP, it must enter into a separate Professional Services Agreement directly with CLA for the audit services applicable to the District. The proposed agreement covers the initial three-year term, with two optional one-year extensions, consistent with the County’s master agreement. The annual fee reflects only the services applicable to the District.
The annual cost is as follows:
Scope Budget Unit Annual Cost
UVWMA Auditing Services 8200000 $3,300
Requested Action: Approve and authorize the Chair of the Board to sign Agreement No. 260385B with CliftonLarsonAllen LLP (“CLA”) for audit services for fiscal years ending June 30, 2026, 2027 and 2028, in an amount not to exceed $3,300 per contract year, with two optional one-year renewals.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
Appropriations will be included in the fiscal year 2026-27 budget within Division 8200000 |
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Is it Mandatory or Discretionary? |
Mandatory |
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Is the general fund affected? |
Yes |
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Future fiscal impact: |
Fees for the second and third contract years will remain unchanged from those presented above and will be incorporated into future budgets. |
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Consequences if not approved: |
Government Code Section 25250 states, in part, that “at least biennially, the Board of Supervisors shall examine and audit, or cause to be audited, the financial accounts and records of all officers having responsibility for the care, management, collection, or disbursement of money belonging to the county or money received or disbursed by them under authority of law.” |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.