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Consider recommendations regarding the Brown Armstrong Contract Renewal, Fiscal Years (FYs) 2025-2028, as follows:
a) Approve, ratify and authorize the Chair to execute the contract with Brown Armstrong Accountancy Corporation (Brown Armstrong) [not a local vendor] in the amount of $153,000.00 to perform the following audit services, for the FY 2024-2025 with options to renew for FYs 2025-2026 at a cost of $173,000.00 and 2026-2027 for a cost of $153,000.00:
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 $166,000.00 in FYs 2024-2025 and 2026-2027, and $186,000.00 in 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.