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Consider recommendations regarding a Brown Armstrong Contract Renewal, Fiscal Year (FY) 2025-2026, as follows:
a) Approve and authorize the Chair to execute Amendment No. 1 to the contract with Brown Armstrong Accountancy Corporation (not a local vendor) in the amount of $173,000.00 to perform the following audit services, for FY 2025-2026:
i) the annual financial audit for the County;
ii) the Single Audit;
iii) the First 5 Commission’s annual financial audit; and
iv) the annual Treasury financial and compliance audits;
b) Authorize the Auditor-Controller to approve change orders for up to two additional Single Audit Major Programs of $6,500.00 each, if identified, that exceed the seven included in the Single Audit base amount for a total contract amount not to exceed $186,000.00 for FY 2025-2026; and
c) Determine that the above actions are not a project under the California Environmental Quality Act (CEQA) per CEQA Guidelines Section 15378(b)(4), because they are government fiscal activities which do not involve commitment to any specific project which may result in potentially significant physical impact on the environment.