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4.2. ERMUSR 11-15-2016 Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: Elk River Municipal Utilities Commission Theresa Slominski—Finance & Office John Dietz—Chair Manager Al Nadeau—Vice Chair Daryl Thompson—Trustee MEETING DATE: AGENDA ITEM NUMBER: November 15, 2016 4.2 SUBJECT: RFP Auditing Firm BACKGROUND: Last month we presented the results of the Auditing Firm RFP and our recommendation for moving forward with the current firm of Abdo, Eick, and Meyers LLP (AEM). Keeping the current auditors would be a cost neutral move for 2016, and an approximate $3,500 increase for each of the remaining four years. Staff was tasked to bring back recommendations for cost reductions of approximately $3,500 to offset the cost of retaining the current auditors in accepting the AEM proposal from the RFP. DISCUSSION: For reference,the Utility rationale for keeping the current auditors is largely dependent on the current transactions that we are invested in (the MMPA buy-in, the territory acquisition, and the sale of the security division), which our current auditors have been very involved in helping us plan for the implementation of these transactions and the financial reporting of them. In reviewing forecasted expenses for potential savings there is a notable decrease in expenses for our MMTG fees. Current and prior years have been approximately $12,000 and that is being reduced to $5,900, a savings of$6,100 annually. In addition, as alluded to last month, we will be receiving an increase in the revenue received through the MISO reporting with the recognition of 50% of our transformers as qualifying assets. This is projected to be approximately $154,095 per year starting in 2018. Both of these items would be sufficient to offset the $3,500 RFP increase. ACTION REQUESTED: Approve the staff recommendation of retaining the existing auditors for the next five years. ATTACHMENTS: • 2016 Audit Proposals Pricing • October 11, 2016 RFP Auditing Firm Memo FN—ATURil OWERED 0 Page 1 of 1 Reliable P13111C Power Provider P o.4 E a E o To SERVE Al 2016 AUDIT PROPOSALS Hours 2016 2017 2018 2019 2020 Total Abdo Eick&Meyers City 230 31,800 33,400 34,100 34,800 35,500 169,600 CAFR Preparation 3,600 3,700 3,800 3,900 4,000 19,000 Total City 35,400 37,100 37,900 38,700 39,500 188,600 Utilities 120 16,016 16,500 17,000 17,500 18,000 85,016 Report Preparation 2,300 2,400 2,500 2,600 2,700 12,500 Total Utilities 18,316 18,900 19,500 20,100 20,700 97,516 Fire Relief w/Report 34 4,404 4,500 4,630 4,775 4,900 23,209 State Reporting Forms 1,000 1,030 1,060 1,090 1,125 5,305 Total Fire Relief 5,404 5,530 5,690 5,865 6,025 28,514 IRS Form 990 1,150 1,185 1,220 1,260 1,290 6,105 CliftonLarsonAllen City 290 30,550 30,900 31,250 31,600 31,950 156,250 CAFR Preparation 4,000 3,500 3,600 3,700 3,800 18,600 Total City 34,550 34,400 34,850 35,300 35,750 174,850 Utilities 125 13,275 13,525 13,775 14,025 14,275 68,875 Report Preparation 1,900 1,950 2,000 2,050 2,100 10,000 Total Utilities 15,175 15,475 15,775 16,075 16,375 78,875 Fire Relief w/Report 35 4,545 4,700 4,850 4,950 5,100 24,145 State Reporting Forms 350 350 350 350 350 1,750 Total Fire Relief 4,895 5,050 5,200 5,300 5,450 25,895 Redpath&Company City 295 33,025 33,600 34,300 34,900 35,600 171,425 CAFR Preparation 3,500 3,500 3,500 3,500 3,500 17,500 Total City 36,525 37,100 37,800 38,400 39,100 188,925 Utilities 115 14,000 14,200 14,500 14,800 15,000 72,500 Report Preparation 2,000 2,000 2,000 2,000 2,000 10,000 Total Utilities 16,000 16,200 16,500 16,800 17,000 82,500 Fire Relief w/Report 50 6,000 6,250 6,500 6,750 7,000 32,500 State Reporting Forms 500 500 500 500 500 2,500 Total Fire Relief 6,500 6,750 7,000 7,250 7,500 35,000 q2