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2025-27 Lance, Soll & Lunghard (LSL) Amendment 1 - Accounting & Advisory ServicesMEMORANDUM DATE: 7/2/2025 TO: Jon McMillen,City Manager FROM: Claudia Martinez, Finance Director/City Treasurer Cv "a CALIFORNIA - RE: LSL 2025-27 Amend 1- Professional Accounting & Advisory Services Please list the Contracting Party / Vendor Name, any change orders or amendments, and the type of services to be provided. Make sure to list any related Project No. and Project Name. V Authority to execute this agreement is based upon: Approved by City Council on March 4, 2025- Consent Item No.5 City Manager's signing authority provided under the City's Purchasing & Contracting Policy [Resolution No. 2023-008] for budget expenditures of $50,000 or less. ❑ City Manager's signing authority provided under the City's Personnel Policy Section 3.2 for temporary employment positions. ❑ Department Director's or Manager's signing authority provided under the City's Purchasing Policy [Resolution No. 2023-008] for budget expenditures of $15,000 and $5,000, respectively, or less. Procurement Method (one must apply): ❑ Bid ❑ RFP ❑ RFQ ❑ 3 written informal bids ❑ Sole Source ❑✓ Select Source ❑ Cooperative Procurement Requesting department shall check and attach the items below as appropriate: ❑✓ Agreement payment will be charged to Account No.: 101-1006-60106 ❑✓ Agreement term: Start Date I July 1, 2025 End Date JJune 30, 2027 ❑✓ Amount of Agreement, Amendment, Change Order, etc.: $ 150,000 (with extensions) REMINDER: Signing authorities listed above are applicable on the aggregate Agreement amount, not individual Amendments or Change Orders! 7 NOTE: Insurance certificates as required by the Agreement for Risk Manager approval Approved by: myCOI compliant - MR Date: 6/10/2025 Bonds (originals) as required by the Agreement (Performance, Payment, etc.) Conflict of Interest Form 700 Statement of Economic Interests from Consultant(s) Review the "Form 700 Disclosure for Consultants" guidance to determine if a Form 700 is required pursuant FPPC regulation 18701(2) ❑ Business License No. Expires: ❑✓ Requisition for a Purchase Order has been prepared (Agreements over $5,000) AMENDMENT NO. 1 TO AGREEMENT FOR CONTRACT SERVICES WITH LANCE, SOLL & LUNGHARD, LLP This Amendment No. 1 ("Amendment 1") to Agreement for Contract Services ("Agreement") is made and entered into as of the 11th day of June 2025 ("Effective Date") by and between the CITY OF LA QUINTA ("City"), a California municipal corporation and Lance, Soll & Lunghard, LLP (LSL) with a place of business at 203 N. Brea Blvd, Suite 203 Brea, CA 92821 ("Contracting Party"). RECITALS WHEREAS, on or about September 1, 2024, the City and Contracting Party entered into an Agreement to provide professional accounting and advisory services, for a total not to exceed amount of $150,000. The term of the Agreement expires on June 30, 2025 ("Initial Term"); and WHEREAS, pursuant to Section 3.4 Term, the City and Contracting Party mutually agree to extend the term of the agreement for two additional years from July 1, 2025, through June 30, 2027 ("Extended Term"). NOW THEREFORE, in consideration of the mutual covenant herein contained, the parties agree as follows: AMENDMENT In consideration of the foregoing Recitals and the covenants and promises hereinafter contained, and for good and valuable consideration, the sufficiency and receipt of which are hereby acknowledged, the parties hereto agree as follows: 1. Section 3.4 Term is amended to read as follows: Unless earlier terminated in accordance with the provisions in Article 8.0 of this Agreement, the term of this agreement shall commence on September 1, 2024, and terminate on June 30, 2025 ("Initial Term"). This Agreement is being extended via Amendment No. 1 from July 1, 2025, through June 30, 2027 ("Extended Term"). In all other respects, the original Agreement shall remain in effect. IN WITNESS WHEREOF, the City and Contracting Party have executed this Amendment No. 1 to the Agreement on the respective dates set forth below. CITY OF LA QUINTA a California municipal corporation LANCE, SOLL & LUNGHARD, LLP SIGNED IN COUNTERPART JQN-IOfcMILLEN, City Manager Kelly Telford, CPA City of La Quinta, California Partner Dated: Z025 ATTEST: MONIKA RADEVA,Liky Clerk City of La Quinta, California APPROVED AS TO FORM: WILLIAM H. IHRKE, City Attorney City of La Quinta, California Dated: IN WITNESS WHEREOF, the City and Contracting Party have executed this Amendment No. 1 to the Agreement on the respective dates set forth below. CITY OF LA QUINTA LANCE, SOLL & LUNGHARD, LLP a California municipal corporation SIGNED IN COUNTERPART JON McMILLEN, City Manager Kelly Telford, CPA City of La Quinta, California Partner Dated: Dated: 6/25/25 ATTEST: SIGNED IN COUNTERPART MONIKA RADEVA, City Clerk City of La Quinta, California APPROVED AS TO FORM: SIGNED IN COUNTERPART WILLIAM H. IHRKE, City Attorney City of La Quinta, California CONSENT CALENDAR ITEM NO. 4 City of La Quinta CITY COUNCIL MEETING: March 4, 2025 STAFF REPORT AGENDA TITLE: APPROVE AGREEMENT FOR CONTRACT SERVICES WITH LANCE, SOLL & LUNGHARD, LLP FOR PROFESSIONAL ACCOUNTING AND ADVISORY SERVICES RECOMMENDATION Approve agreement for contract services with Lance, Soll & Lunghard, LLP for professional accounting and advisory services; and authorize the City Manager to execute the agreement. EXECUTIVE SUMMARY • The City currently contracts with Lance, Soll & Lunghard, LLP (LSL) for auditing services. • The Finance Department is navigating increasingly complex regulatory requirements, necessitating professional advisement to implement, and is proposing to leverage LSL for additional support to ensure continuity, compliance, and efficiency, including an assessment of the department's operations, Governmental Accounting Standards Board (GASB) compliance assistance, and automation of processes. • The City's purchasing policy requires Council approval for contracts with vendors paid over $50,000 annually. FISCAL IMPACT The proposed agreement with LSL is for fiscal year (FY) 2024/25, for a total not to exceed amount of $50,000 per FY, with an optional two-year extension. Funds are available in the current FY budget Professional Services account 101-1006-60106 and would be budgeted accordingly in future FYs should the extension be exercised. Total fiscal commitment under this agreement, with optional extensions, would be up to $150,000 for a three-year term. BACKGROUND/ANALYSIS In April 2024, following the competitive Request for Proposals procurement process, Council approved a five-year agreement with LSL for auditing services at $103,040 per FY, 113 with built-in escalators. The City's purchasing policy requires Council approval for vendors paid over $50,000 annually. The City's financial operations are complex and require specialized expertise to ensure compliance with evolving accounting standards and regulations. LSL's professional expertise and familiarity with the City's financial structure makes the firm suitable to provide additional accounting services and advisory support and will ensure continuity and efficiency of processes, allow for seamless integration of services, and ensure compliance with the latest accounting standards and regulatory requirements. Additionally, retaining LSL for additional services is cost-effective as it reduces onboarding time and associated expenses compared to hiring a new firm. Finally, LSL's continued oversight strengthens internal controls and enhances financial transparency, contributing to improved financial management. The proposed agreement (Attachment 1) is for a one-year initial term with an optional two- year extension; the scope of services is for general accounting services, including, but not limited to, the following: 1. Department Assessment — evaluation of departmental financial processes to identify areas for improvement and efficiency. 2. GASB Implementation — guidance on adopting and complying with new GASB regulations, ensuring adherence to industry -accepted standards. 3. Artificial Intelligence (Al) Automation Integration — exploring Al -driven solutions to optimize accounting workflows, reduce manual processes, and enhance accuracy. 4. General Accounting Services — training, policy updates, internal controls, accounting entries, etc. ILTERNATIVES Council may elect not to approve the proposed agreement, but this alternative is not recommended, as these services will ensure that the City remains in compliance. Prepared by: Approved by: Claudia Martinez, Finance Director Jon McMillen, City Manager Attachment: 1. Agreement for Contract Services with LSL 114