TO: Napa-Vallejo Waste Management Authority Board of Directors
FROM: Chris Celsi, Executive Director
REPORT BY: Chris Celsi, Executive Director
SUBJECT: Agreement #2026-11 with CliftonLarsonAllen LLP for Audit Services for Fiscal Years Ending June 30, 2026, 2027 and 2028
RECOMMENDATION
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Approve and authorize Agreement No. 2026-11 with CliftonLarsonAllen LLP (“CLA”) for audit services for fiscal years ending June 30, 2026, 2027 and 2028, in an amount not to exceed $5,740 per contract year, with two optional one-year renewals. (Fiscal Impact: $5,740 Expense; 8100000-52125; 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 Napa-Vallejo Waste Management Authority is one of the agencies included in the RFP, it must enter into a separate Professional Services Agreement directly with CLA for the audit services applicable to the Authority. 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 Authority.
The annual cost is as follows:
Scope Budget Unit Annual Cost
Napa-Vallejo Waste Management Authority Auditing Services 8100000 52125 $5,740
Requested Action: Approve and authorize the Chair of the Napa-Vallejo Waste Management Authority Board to sign Agreement No. 2026-11 with CliftonLarsonAllen LLP (“CLA”) for audit services for fiscal years ending June 30, 2026, 2027 and 2028, in an amount not to exceed $5,740 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 8100000. |
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Is it Mandatory or Discretionary? |
Discretionary |
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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: |
The Authority will need to retain a different firm to provide the services. |
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.