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PROFESSIONAL SERVICES AGREEMENT
This PROFESSIONAL SERVICES AGREEMENT ("Agreement") is
made and entered into by and between the CITY OF FORT WORTH (the "City"),
a home rule municipal corporation organized under the laws of the State of Texas,
acting by and through Karen L. Montgomery, its duly authorized Assistant City
Manager/Chief Financial Officer, and the FORT WORTH CHAPTER OF THE
TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ("Consultant"),
a Texas non-profit corporation, acting by and through Kathy R. Kelly, its duly
authorized Executive Directar.
1. SCOPE OF AGREEMENT.
1.1. Consultant's Services.
Consultant hereby agrees to provide the City with professional training
for certain individuals associated with entities that receive various funds from
the City (collectively, "Recipients"). Consultant shall develop a mutually
agreeable curriculum that outlines general obligations of Recipients for
(i) providing reports pertaining to their funds as well as maintaining financial
records related to fund expenditures and balances and allowing the City to
inspect those records and (ii) maintaining a financial system capable of
generating information sufficient for the Recipient's own management,
including management of funds from the City, as more specifically set forth in
and in accordance with all applicable provisions of that certain Proposal to the
City of Fort Worth, Texas: Finance and Accounting Staff Training/Grant
Recipient Training, dated December 13, 2006, specifically, but not limited to,
that section entitled "CFW Course V: Training for Grant Recipients" on pages
12-13, which Proposal is attached hereto as Exhibit "A" and is hereby made a
part of this Agreement for all purposes (collectively, the "Training Course").
The City and Consultant may revise the Training Course curriculum at any
time by mutual written agreement. The City must approve the curriculum in
writing before Consultant teaches any Training Course, which approval will
not be unreasonably withheld or delayed. Prior to October 1, 2007,
Consultant shall teach three (3) Training Courses on such dates and at such
times as mutually agreed to by the parties. Consultant shall teach additional
Training Courses as may be requested by the City and agreeable by
Consultant. Each Training Course shall have a maximum of 80 participants.
All Training Courses shall be held at Consultant's offices, which currently are
located in the City at 1701 River Run, Suite 607, or at another location in the
City as mutually agreed to by the parties.
Page 1 of 8
Professional Services Agreement beriveen
City of Fort Worth and For[ Worth Chapter, TSCPA
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1.2. City's Duties.
The City shall be solely responsible for coordinating all Training
Course details and an•angements with the Recipients, including the selection
and scheduling of individual participants for each Training Course. Prior to
the Training Course, the City shall provide Consultant with the names of each
participant enrolled in the Training Course and the organization with which
the participant is affiliated, as well as any other relevant information
reasonably requested by Consultant.
1.3. City Funds Appropriation.
Notwithstanding anything to the contrary herein, the City will not be
obligated to pay for any Training Cour•se unless the City Council has
previously appropriated sufficient funds for the City to pay for such Training
Course, and Consultant shall not be obligated to teach any Training Course
unless the City first confirms, in a manner reasonably acceptable to
Consultant, that the City Council has appropriated sufficient funds therefor.
The City hereby certiiies that the City Council has previously appropriated
sufficient funds for the City to pay for the three (3) Training Courses that,
pursuant to Section l.l, Consultant has agreed to teach prior to October 1,
2007.
2. TERM.
This Agreement shall commence on the latest date of signing by the City and
Consultant ("Effective Date"), and shall continue in full force and effect until
terminated in writing in accordance with Section 4.
3. COMPENSATION.
Within thirty (30) calendar days following the Effective Date, the City shall
pay Consultant a one-time sum of $4,600.00 as a development fee for Consultant's
developing the standard curriculum for all Training Courses. In addition, prior to or
on the day of a given Training Course, the City will pay Consultant (i) an instructors
fee of $1,500.00 if the City is requesting one (1) instructor to teach the Training
Course or $2,800.00 if the City is requesting two (2) instructors to teach the Training
Course plus (ii) a facilitation fee equal to $90.00 for each individual participating in
the Training Course. It is understood and agreed that two (2) instructors will teach
the initial Training Course offered pursuant to this Agreement.
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Professional Seivices Agreement beriveen
City of Fort Worth and Fort Worth Chapter, TSCPA
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4. TERMINATION.
The City and Consultant may terminate this Agreement at any time and for
any reason by providing the other party upon thirty (30) calendar days' advance
written notice of termination. In this event, the City shall pay Consultant for services
actually rendered as of the effective date of termination and Consultant shall provide
the City with services requested by the City and in accordance with this Agreement
up to the effective date of termination.
5. DISCLOSURE OF CONFLICTS AND CONFIDENTIAL
INFORMATION.
Consultant hereby warrants to the City that Consultant has made full
disclosure in writing of any existing or potential conflicts of interest related to
Consultant's services and proposed services with respect to the services provided
hereunder. In the event that any conflict of interest arises after the Effective Date of
this Agreement, Consultant hereby agrees immediately to make full disclosure to the
City in writing. The City acknowledges that Consultant may use products, materials
or methodologies proprietary to Consultant. The City agrees that Consultant's
provision of services under this Agreement shall not be grounds for the City to have
or obtain any rights in such proprietary products, materials or methodologies unless
the parties have executed a separate written agreement with respect thereto.
Notwithstanding the foregoing, Consultant undei•stands and agrees that the City is
subject to various public information laws and regulations, including, but not limited
to, the Texas Open Records Act. Consultant, for itself and its officers, agents and
employees, further agrees that it shall treat all information provided to it by the City
as confidential and shall not disclose any such information to any third party without
the prior written approval of the City.
6. INSURANCE.
At all times that this Agreement is in effect, Consultant shall maintain at all
times, in full force and effect, a commercial general liability insurance policy
providing coverage of at least $1,000,000/occurrence, $2,000,000/aggregate for the
following: premises/operations, independent contractors, products/completed
operations, personal injury, and contractual liability. Prior to the Effective Date,
Consultant shall provide the City with certificates of insurance that verify
Consultant's compliance with the insurance requirements of this Agreement. The
City's Risk Manager shall have the right to review and evaluate Consultant's
insurance coverage and to malce reasonable requests or revisions pertaining to the
types and limits of that coverage. Consultant shall comply with such requests or
revisions as a condition precedent to the effectiveness of this Agreement.
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Professional Seivices Agreement beriveen
City of Fort Worth and Fort Woi�th Chapter, TSCPA
7. INDEPENDENT CONTRACTOR.
It is expressly understood and agreed that Consultant shall operate as an
independent contractor as to all rights and privileges granted herein, and not as an
agent, representative or employee of the City. Subject to and in accordance with the
conditions and provisions of this Agreement, Consultant shall have the exclusive right
to control the details of its operations and activities and shall be solely responsible for
the acts and omissions of its officers, agents, servants, employees, contractors and
subcontractors. Consultant acknowledges that the doctrine of r•espondeat superior
shall not apply as between the City, its officers, agents, seivants and employees, and
Consultant, its officers, agents, employees, contractors and subcontractors.
Consultant further agrees that nothing herein shall be construed as the creation of a
partnership or joint enterprise between the City and Consultant.
8. LIABILITY AND INDEMNIFICATION.
CONSULTANT SHALL BE LIABLE AND RESPONSIBLE FOR ANY
AND ALL CLAIMS, DEMANDS, LAWSUITS OR OTHER ACTIONS FOR
DAMAGES OFANY KIND, INCL UDING, B UT NOT LIMITED TO, PROPERTY
LOSS, PROPERTY DAMAGE AND/OR PERSONAL INJURY, INCLUDING
DEATH, TO ANY AND ALL PERSONS, OF ANY KIND OR CHARACTER,
WHETHER REAL OR ASSERTED, TO THE EXTENT CAUSED BY THE
NEGLIGENT ACT(S) OR OMISSION(S), MALFEASANCE OR INTENTIONAL
MISCONDUCT OF CONSULTANT, ITS OFFICERS, AGENTS, SERVANTS OR
EMPLOYEES.
CONSULTANT COVENANTS AND AGREES TO, AND DOES HEREBY,
INDEMNIFY, HOLD HARMLESS AND DEFEND THE CITY, ITS OFFICERS,
AGENTS, SERVANTS AND EMPLOYEES, FROM AND AGAINST ANY AND
ALL CLAIMS OR LA WSUITS FOR DAMA GES OF ANY KIND, INCL UDING,
BUT NOT LIMITED TO, PROPERTY DAMAGE OR LOSS (INCLUDING
ALLEGED DAMAGE OR LOSS TO CONSULTANT'S BUSINESS AND ANY
RESULTING LOST PROFITS) AND/OR PERSONAL INJURY, INCL UDING
DEATH, TO ANY AND ALL PERSONS, OF ANY KIND OR CHARACTER,
WHETHER REAL OR ASSERTED, ARISING OUT OF OR IN CONNECTION
WITH THIS AGREEMENT, TO THE EXTENT CAUSED BY THE
NEGLIGENT ACTS OR OMISSIONS OR MALFEASANCE OF CONSULTANT,
ITS OFFICERS, AGENTS, SERYANTS OR EMPLOYEES.
9. ASSIGNMENT AND SUBCONTRACTING.
To carry out the services hereunder, Consultant may subcontract certain
elements of the scope of worlc. The Consultant will provide the City in writing the
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Professional Seivices Agreement between
City of Fort Worth and Fort Woith Chapter, TSCPA
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name of agency, agency contact, address, and scope of work foi• any subcontractor
who will provide services in carrying out this contract. Consultant shall not assign or
subcontract any of its duties, obligations or rights under this Agreement other than the
extent outlined in this Section without the prior written consent of the City. If the
City grants such consent, the assignee or subcontractor shall execute a written
agreement with the City under which the assignee or subcontractor agrees to be
bound by the duties and obligations of Consultant under this Agreement.
10. COMPLIANCE WITH LAWS, ORDINANCES, RULES AND
REGULATIONS.
Consultant agrees to comply with all federal, state and local laws, ordinances,
rules and regulations. If the City notifies Consultant of any violation of such laws,
ordinances, rules or regulations, Consultant shall immediately desist from and correct
the violation.
11. NON-DISCRIMINATION COVENANT.
Consultant, for itself, its personal representatives, assigns, subcontractors and
successors in interest, as part of the consideration herein, agrees that in the
performance of Consultant's duties and obligations hereunder, it shall not
discriminate in the treatment or employment of any individual or group of individuals
on the basis of race, color, national origin, religion, handicap, sex, sexual orientation
or familial status. If any claim arises from an alleged violation of this non-
discrimination covenant by Consultant, its personal representatives, assigns,
subcontractors or successors in interest, Consultant agrees to assume such liability
and to indemnify and defend the City and hold the City harmless from such claim.
12. LICENSES AND PERMITS.
Consultant shall, at its sole expense, obtain and lceep in effect all licenses and
permits necessary for it to carry out its duties and obligations hereunder.
13. NOTICES.
Notices required pursuant to the provisions of this Agreement shall be
conclusively determined to have been delivered when (1) hand-delivered to the other
party, its agents, employees, servants or representatives, (2) delivered by facsimile
with electronic confirmation of the transmission, or (3) received by the other party by
United States Mail, registered, return receipt requested, addressed as follows:
Page 5 of 8
Professional Seivices Agreement between
City of Fort Worth and Fort Woi�th Chapter, TSCPA
To THE CITY:
City of Fort Worth
Attn: Karen L. Montgomery
Assistant City Manager / CFO
1000 Throcicmorton
Fort Worth, TX 76102
Facsimile: (817) 392-6134
14. GOVERNMENTAL POWERS.
To CONSULTANT:
Fort Worth Chapter TSCPA
Attn: Kathy R. Kelly
1701 River Run, Suite 607
Fort Worth, TX 76107
Facsimile: (817) 335-4777
It is understood and agreed that by execution of this Agreement, the City does
not waive or surrender any of its governmental powers.
15. NO WAIVER.
The failure of the City or Consultant to insist upon the performance of any
term or provision of this Agreement or to exercise any right granted herein shall not
constitute a waiver of the City's ar Consultant's respective right to insist upon
appropriate performance or to assert any such right on any future occasion.
16. VENUE , JURISDICTION AND EXPENSES.
This Agreement shall be construed in accordance with the laws of the State of
Texas. If any action, whether real or asserted, at law or in equity, is brought on the
basis of this Agreement, venue for such action shall lie in state courts located in
Tarrant County, Texas or the United States District Court for the Northern District of
Texas, Fort Worth Division. In any such action, the prevailing party shall be entitled
to recover from the other party reasonable attorneys' fees incurred in the bringing or
defending of the action.
17. SEVERABILITY.
If any provision of this Agreement is held to be invalid, illegal or
unenforceable, the validity, legality and enforceability of the remaining provisions
shall not in any way be affected or impaired.
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Professional Seivices Agreement between
City of Fort Worth and Fort Worth Chapter, TSCPA
18. FORCE MAJEURE.
The City and Consultant shall exercise their best efforts to meet their
respective duties and obligations as set forth in this Agreement, but shall not be held
liable for any delay or omission in performance due to force majeure or other causes
beyond their reasonable control, including, but not limited to, compliance with any
government law, ordinance or regulation, acts of God, acts of omission, fires, strikes,
lockouts, national disasters, wars, riots, material or labor restrictions by any
governmental authority, transportation problems and/or any other similar causes.
19. HEADINGS NOT CONTROLLING.
Headings and titles used in this Agreement are for reference purposes only
and shall not be deemed a part of this Agreement.
20. ENTIRETY OF AGREEMENT.
This Agreement, including the schedule of exhibits attached hereto and any
documents incorporated herein by reference, contains the entire understanding and
agreement between the City and Consultant, their assigns and successors in interest,
as to the matters contained herein. Any prior or contemporaneous oral or written
agreement is hereby declared null and void to the extent in conflict with any provision
of this Agreement. This Agreement shall not be amended unless agreed to in writing
by both parties and, if required by the City Code, approved by the City's City
Council.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement
in multiples as of the later date below:
CITY OF FORT WORTH:
L2u-�1.
Karen L. Montgomery
Assistant City Manager / CFO
Date: � /� I /� �
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Professional Services Agreement between
City of Fort Worth and Fort Worth Chapter, TSCPA
FORT WORTH CHAPTER OF
TEXAS SOCIETY OF
CERTIFIED PUBLIC
ACCOUNTANTS,
a Texas non-profit corporation:
I
By:
Kathy R. K y
Executive Director
Date: (td V
ATTEST:
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APPROVED AS TO FORM AND LEGALITY:
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Professional Seivices Agreement between
City of Fort Worth and Foi�t Worth Chapter, TSCPA
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EXHIBIT "A"
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�` Fort Worth Chapter
�� Texas Society of
� Certified Pubiic Accountants
Proposal to the
Ci of Fort Worth, Texas
tY
Finance and Accaunting Staf�Training
Grant Recipient Training
Presented December 13, 2006
Contact
Kathy R. Kelly
Executive Director
Fort Worth Chapter TSCPA
170'1 River Run, Sui% 607
Fort Worth, Texas 76'!07
T 81�-335-5�55
F 817-335-4777
www. FortWorthCPA.org
Tableof Contents ......................................................................................................................................................1
ExecutiveSummary .................................................................................................................................................. 2
Scopeof Project ........................................................................................................................................................ 3
TrainingInitfative ...................................................................................................................................................... 3
Limitationon Scope ................................................................................................................................................. 4
Approach: Training Goals to be Achieved ............................................................................................................ 5
The rigor of executive and policy level oversight of financial managemerrt should be significantiy enhanced. . 5
An enterprise-wide financial system repfacement project should be undertaken ................................................ 6
Intemal controls should be improved ...................................................................................................................... 6
Council members seek resources io support grantee financial accountabiiiry .................................................... 7
Deliverables: Training Initiatives for City Elected Officials and Staff ............................................................... 8
CFW Course [: Training for Those Charged with Govemance ............................................................................. 8
CFW Course II: Financial Management Team Workshop .................................................................................... 9
CFW Course III: Principles of Govemmental Accounting ...................................................................................11
CFW Course lV: Govemmental Bookkeeping and Writ�Up ..............................................................................12
CFW Course V: Training for Grant Recipierrts ..................................................................,..................................12
Deliverables: Evaluating and Reporting on Training lnitiatives ......................................................................14
Data Collected from Participants Before and After Training Sessions ...............................................................14
Reports Analyzing Data Coilected from Participants ...........................................................................................15
Quai�cations of the Team fo� the City of Fort Worth Financiat Training Initiative .....................................18
TeamApproach ..................................................................................................................................................... '18
Contractor/Training Event Facilitator. Fort Worth Chapter TSCPA .................................................................... �i 8
Subconfractor: EducaUonal Management Information Systems ......................................................................... 20
Subcontractor: Charles O. Paul, CPA .................................................................................................................. 22
Fees........................................................................................................................................................................... 23
FeeStructure .........................................................................................................................................................23
FeeEstimate ..........................................................................................................................................................23
Conciusion............................................................................................................................................................... 25
Exhibit i: Fort Worth Chapter TSCPA Continuing Education Carp. Operational Policies .......................... 26
Fort Worth Chapter TSCPA Continuing Education Corp. Operational Policfes ................................................. 26
The City of Fort Worth (Ciiy) seeks a training initiative to address needs identified in the August 22,
2006, report, Finance Department Operafions Review, produced by MAXiMUS, Inc,
Additlonally, the Ciiy seeks a systematic approach to orienting prospective grantees to the
requirements of grants made by the City, in two respects: (1) obligafions io mainfain records and/or
report under the terms of the contract or grant, and (2) needs as an enterprise to develop adequate
accounting and financial reporting procedures.
The Fort Worth Chapter TSCPA (ihe Chapter) is a nonprafit organization providing continuing
professional education fo CPAs throughout the Fort Worth region. The Chapter seeks to assist the
City in addressing its training needs.
TFiis proposa) constitutes the Chapters plan to deliver training to City elected officials, staff and
prospective grantees.
The approach we propose is to collaborate with two entities, Education Management Irtformation
Systems, of Austin, Texas, and Charles O. Paul, CPA, of North Richiand Hills, Texas, to provide
iraining to address the City's expressed needs.
Proposa! to fhe Cify of Fort Worth, Texas, from Fort Warfh Chapter TSCPA
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Training Initiative
Three organizations have come together to propose a training initiative to assist in the
irnprovement of the City of Fort Worth`s finance operaiions.
■ Fort Worth Chapter TSCPA, a voluntary profiessional association of certified pubfic
accounfants (the Chapter)
■ Education Managemeni Information System (EdMIS), a partnership of two Texas PhDs
■ Charles O, Paul, CPA, a certifiied pubiic accountant in public practice of accountancy
The three organfzations, led by the Chapter, propose to provide training and workshops for
selected City stafF, elected officials, and prospective grant recipients.
The training we propose will comprise the fo(lowing:
In line with the Ciiy's Class Aci guideline, we propose that the training offe�ed be
continuing professional education, including:
■ Participant materials including examples specific to the City of Fort Worth, with material
referencing authoritafive sources
■ lnstruction by experienced govemmental accounting instructors: two PhDs and a certified
public accountant
■ Workshop formats to encourage exchange of views among participants as colleagues, and
hands-on sessions utilizing fhe City`s own coding and financial systems
■ Parficipant materials, attendance and course evaluations prepared, reported and maintained
according to the Chapter's continuing professional education quality control procedures,
documented as Fort Worth Chapter TSCPA Continuing Education Corp. Operational Policies
Proposa! to the Cify of Fort Worth, Texas, from Fort Worfh Chapter TSCPA Page 3
■ Training conducted in the professlonal environment of the Chapte�s training facility, a
classroom that supports leaming by freeing participants from the distractions of work
Firtally, we propose fo document this inifiafive with reports confirming attendance and tabulaiing
parficipants' pre- and post-self assessmenis, providing the Ciry with documeritation to support the
training investmen�
Limitation on Scope
We understand that the impetus for this training initiative is part of a broader effort to improve the
City's financial management capabilifies, and its internal control structure specifically.
While we believe that formal training and analysis of processes of accounting, intemal control and
financial reporting will be beneflcial in many ways as the Ciry improves its operations, we make no
warranty or claim that the training provided under this proposal will remedy any weakness in sfaff,
process or plan.
Proposal fo the Cify of Fort Worth, Texas, from Fort Worth Chapfer TSCPA Pagre 4
The Assistant City Manager/CFO has ident�ed stafF training as one of several steps fo be taken
toward the following improvements recommended in the MAXIMUS study.
The rigor of executive and policy level oversight of financiat management should be
significantfy enhanced.
The City has taken steps to address this finding.
■ Through chartering of an Audii and Finance Advisory Committee, the City Council has focused
atfentfon on its financial management responsibilifies. The Audit Finance Committee has laid
out an extensive plan of work to be accomplished by Sepfember 30, 2007.
■'fhrough reorganization of the finance staff and report relationships, staff have been realigned
to increase executive focus on accounting.
Ctearly, well-conceived and implemented training can enhance the effectiveness of these steps.
Members of the Audit and Finance Advisory CommitEee will be beiter able to fiu{fiil their designated
functions if they have been formafly briefed on their responsibilities in the independent financiai
audit process. We propose to address this interest with CFW-Course l, a two-hour didactic
presentation, followed by one hour of discussion, u�lizing the City of Fort Worth 2004 CAFR and
resource materials developed spec'r�icaliy for the City of Fort Worth Audit and Fnance Acfvisory
Committee.
In particular, this session will facus on the need for those charged with 9ovemance to understand
and assess tests af the infernal control structure of the Ciiy, and their responsibilities for monitoring
resource flows and compliance �with federal and state regufafions. The periodic raporting
requirements for management, referenced in the Committee's plan of work, and relationships with
the independent financial auditor and the intemal auditor stem from these responsibilities.
With regard to management-level staff, a training initiative could also provide significant support,
The management team in any enfity, including a ciiy, is responsible for designing, implementing,
and maintaining an effecfive system of intemal contro�s. In the 1990s a national level professional
group called the Committee of Sponsoring Organizations (COSO) developed a model control
structure around which any organization can design an effective system.
, In iis recent report to the Ciiy of Fort Worth, MAXIMUS, Inc. recommended that The City of Fort
, Worth design and fmplement an internal control system based on the COSO model. MAXIMUS
further pointed out (as the independent auditors had) that the City should be able to produce
� financial statements from its financial accounting system.
� The workshop we propose as CFW Course II will help the CFO and upper levei management team
! design, implement, and maintain an effective internal control sfructure based on the COSO model.
� It will furfher help managers understand the comprehensive annual flnancial report (CAFR)
�
�
a Proposaf to the City of Fort Worth, Texas, from Forf Worth Chapter TSCPA
�
Page 5
prepared in accordance with generally accepted accounting principles for govemmental entifies by
linking each statsment to recommended account codes used in the accounting system.
The content of this workshop, de{ivered from material developed specifically for the City from its
own chart of accounts and functional code system, will serve as a mechanism for idenfifying the
levels of training required for skilied accounfing staff and clerical stafF.
An enterprise-wide fnancial system replacement project should be undertaken.
The City has already begun pianning steps to address a flnancial system technology replacemenf
project By enhancing the understanding of financial managers and skilled professional personnel
of the follow(ng issues, all will be better equipped to play a more effective role in the replacement
process: _
■ What constitutes an efifective fntemal control structure foliowing the guidance ofi COSO
■ How the budget process helps ensure compliance and control by monitoring resource flows
■ What are the elements of a code structure (as recommended by GASB and GFOA) and what
is the importance of thaf code structure in recording, analyzing and reporting financial and
budgef data
internal controts shoutd he improved.
, Among recommendations to achieve the goal of intemal controi improvement, , a key
` implementation step is training. The MAXIMUS report recommends adoption of a Recommended
M Practice promulgated by the Government Finance Officers Association (GF�A), induding fhe
adoption of training practices:
Provide lraining fo financlal managers to allow fhem to take meaningful responsibility for
intema! conlrol induding a"sound understanding of the essentia! components of a
comprehensive framewak of Jntema! confro! as set forth by the Council fCommitteej of
Sponsoring Organizations of fhe Treadway Commission." Fnal Repork, Finance Department
Operations Review, Clty of Fort Worth, Texas, MAXiMUS, August 22, 2006, page 41.
The Govemment Finance Officers Association (GFOA) expresses the referenced recommendation
in ifs Recommended Practice for Enhancing Management invofvement with Internal Control, wi#h
the following addifional thought (underscore):
� GFOA recommends thaf financial managers obtain the information and training needed fo
` meaningfu/ly take responsibility for interna! control. !n particular, they should obtain a sound
� understanding of ihe essentia! components of a comprehensive framework of internal confro!
as sef forth by the Council �CommifteeJ of Sponsoring Organizations of the Treadway
� Commission on Fraudulent Financial Reporfing in fhe publicafion Intema! Confrols—Infegrated
� Framework Thev also should ensure fhat all emp/oyees resAonsib/e in anv wav for intema!
conbo! receive the information and trainin4 fhey need to fulfrl! iheir parficular resaonsib�litres.
, (Emphasis added.)
We propose three levels of training to implemeni the GFOA recommendation. Importantly, each of
the three levels wiil incorporate an understanding of the imporfanoe of maintenance of the intemal
confrol structure.
Proposal to the City of Fort Worth, Texas, from Fort Worfh Chapfer TSCPA Page 6
■ CFW Course II, Financial Management Team Workshop
■ CFW Course Ill, Principles of Governmental Accounting
■ CFW Course IV, Govemmental Bookkeeping and Write-Up
Council members seek resources io support grantee financial accountability.
As of mid-December, 2006, the C'ity of Fort Worth reported administering more than $404M in
federal, state and other grant awards. Substantial portions of those funds are distributed to
grantees whose accounting for and reporting on funds received is dearly sufficient to meet the
City's need for assurances with regard to the use of funds, or is aiready subject to ongoing audit
procedures by fhe City according to contractual terms. For example, Community Development
Block Grant recipients are subject to ongoing audits of their grants, and other granfees' books and
records are the subject of independent financial audits, under governance requirements af their
own.
Ofher entities, however, have less experience and fewer resources for responding to the rigors of
financiai accountability under a state, federal or City grant. The lack of minimum financial reporting
capabilities of these grantees may result in their inability to provide to the Ciry, or even to their own
goveming body, a clear picture of their financial heaith or future as an independent enterprise.
!n the context of the discussion of irnplementa6on of recommendations conceming the City's
financial management, City Council members have suggested the addifion of a training initiafive
dlrected to these grantees.
� We propose ta utilize the expertise of the EdMIS training team to develop curriculum points to be
� delivered in a course specifically for the persons charged by the grantee with responsibility for
executing the grant contract, and his or her flnancial advisors or staff, if any.
�
�
■ CFW Course V: Training for Grant Recipienfs
� The learning objectives for this course have been developed in general, however in order to
� develop speci�c curriculum points, the instructor team, Dr. Bruce Collier and Charles O. Paul, CPA,
must be provlded with a matrix ideniifying the nature of the grants and a few data poinfs regarding
l� the grant recipients.
iogether, Collier and Paul will complete development of ihe course manual and deliver the firsi
administration of the course. Mr. Paul will deliver subsequent of�erings of the course, making
adJustments to content in consultafion with the City's ACM/CFO, or other person designated.
We recommend thaf the course be offered to groups of grantees ofi Ilke kind contracts, in groups of
not more than 20 persons.
Note: we spec�caliy eschew recommendation whether participation in this training be required of
grant recipients as a condifion of contract, and what the criteria should be for exempting grantees
from training, leaving those policies to the Ciry to develop.
Proposa! to the Cify of Fort Worth, Te�tas, from ForE Worth Chapter TSCPA Page 7
` Following is a detaifed description of the five levels of training proposed. A detailed description of
the evaluafion and reporfs on evaluation of each training session follows at Deliverables:
� Evaluafing and Reporkng on Training Initiatives. �
�
� CFW Course 1: Training for Those Charged with Govemance
� Policy-setting boards of Texas locai governments (city counciis, county commissioners, boards of
� � school trustees) bear responsibilities related to financial reporting and the independent audi�
e These responsibilifies are mandated by standards with which many corporate financial
� professionals are unfamiliar, such as GAGAS (Government Audi6ng Standards, or "Yellow Book"
standards).
. � . . • �. . . •
Instruciors Dr. Bruce Coilier and Dr. Elba Collier
DatelTimelPtace Wednesday, January 31, 2007, 1:00 —4;00 pm
Fort Worth Chapter TSCPA Training Facility
Objectives The course wiil address crucial issues policy-setting bodies
should understand:
. Engaging the fndependent auditor, avoiding conflicis of
interest and insuring the audito�s independence
. Intemal controls over financial reporting and compliance with
laws, regulations and contractual agreements
. Understanding the scope of financial reporting
. Understanding the City's financial reporting capabilities
Curriculum Points • Fduciary responsibilifies of those charged wlth govemance:
financial reparting, budgeting, competitive procurement,
contracts and grant engagements
. The independent financial �udit and relationships with the
auditor
. Internal controls: the control structure, financial reporting
controls, confrol deftciencies. ResponsibTties for preparaiion
of financial statements
• Compeiency: understanding govemmental financial reports,
Texas ethics requirements, measuring performance
. Limitations and governance: financial responsibilifies.
Federal oversight.
lnstruction Method • Lecture, with questions from participants, with a manual
prepared specifically for the Ciry of Fort Worth Audit Finance
Committee, with reference to the Cit�s 2004 CAFR and
excerpts from the June, 2006, GAO exposure draft,
GovernmentAudifing Standards, 2006 Revision.
. Discussion following lecture, led by fhe ACM/CFO, regarding
a licaiion of the rinci les reviewed in the seminar.
P�oposa! to the Clfy ofForf Worth, Texas, from Fori Worfh Chapter TSCPA Page S
� i • • � • • • •
Participants Members of the City of Fort Worth Audit and Finance Ad�isory
Committee; ACM/CFO; City Internai Auditor, other senior
management staff as direcfed by the ACM/CFO.
�nputs • Pre-course evaluation.
• Manual prepared by instructors.
Outputs • Summary of post-lecture discussion by facilitator.
• Post-course evaluatian by participants.
. Re ort from facilitator, tabulatin rfaci ant evaluations.
CFW Course II: Financiai Management Team Workshop
We propose to develop a three day workshop for the City's financiai managemen� ,team. This
workshop will bring together those responsibfe for City �ctepartments with dire�t financial
management responslbiliiy (accounting, treasury, purchasfng, risk management, financial systems,
and budgeting) and their leadership, and those staff in other departments with fiscal responsibility,
as identified by the ACM/CFO. Together, this cross-departmerrtal team wll) address standards for
intemal conVol structure, coding structure and financial reporting, and planning, budge�ng and
control operations.
Two important ouiputs from this workshop:
(1) A draft customized internal corsh�ol quesfionnaire, desfgned in compfiance with COSO (as
suggested by GovemmenfAudifing Standards, 2006 Revision, Exposure Draft), and
{2) A list of staff assigned to participate in two levels of training: CFW Coursa Ifl, Principfes of
Govemmentai Accounting, and CFW Course IV, Govemmenfal Bookkeeping and Write-Up
� ,�. . ..
Instructors Dr. Elba Colfier and Dr. Bruce Collier
TimelPlace • Three consecu�ve 6.5 hour days, to be scheduled at the
mutual convenience of participants and instructors. Days of
the schedule could inciude weekends.
• Fort Worth Cha ter Trainin Facili
Leaming • To overview the infernal control structure:
Objectives for o Control environment �
Internal Control o Risk assessment
Structure, Design o Control activities
and o Information and communicaiion
Implementation o Monitoring
• To craft a detailed internal control document by editfng an
exposure draft of the above categories to insure they apply
to the Ci and are com lete.
Proposal to the Cify of Forf Worth, Texas, from Fort Worth Chapter TSCPA Page 9
� ,.. . ..
Leaming • To leam ihe account classifica�on requirements of the
Objectives for Govemmental Accounting Standards Board and compare
Coding Structures them to the City's account code classfications
and Financial • To understand how common accourrt codes facilitate data
Reporting retrieval
. To compare fhe Cify's codes wifh example coding structures
used by GFOA, the Texas Comptroller and other entiiies
. To understand the structure and purposes of the basic
financial statements and other parts of the Cif�s 2004
comprehensive annual report
• To understand how account codes �feed" the financial
statements
.'io link account codes to audit procedures and effective
� internal controls over financiaf re ortin
Leaming • To discuss coding procedures related to "booking" and
Objectives for amending budgets for operations
Planning, • To examine contra-budgeting systems and the related
Budgeting and policies which ensure that operating departments avoid over-
Controlling expending thelr budgeted appropriations
Operations • To practice extracfing data illustrating compliance with the
City's budgeiing policies and the requirements of contracts
and grants with extemal organizations
. To practice idenfifying the need for budget amendments
using a few example transactions
• To discuss selected compliance requirements Imposed by
extemal arties
instruction Method • Lecture, group discussion and analysis of City materials
• Study and edit an exposure draft of an intemal control
questionnaire for the Cify following ti�e COSO model
• Illustrate how to crosswalk the Cfl7rs chart of accounts to
financial statement codes using several example accounfs
« Link budgeting, confirolling, monitoring, and reporting through
the account code system �
. Independent work (take away assignments); two at 1.5 hours
each
Participants • Assistant Ciiy Manager/CFO
. Finance Director (or acting finance director)
. Accounting Manager
. Financial Reporting Coordina#or
. City Treasurer
• Financial Sysfems Manager
. Purct�asing Manager
. Risk Manager
. Grants Manager
. Budget and Management Services head
• Intemal Auditor
. City Department StafF (those charged with ftnancial
mana ement, as identified b the ACM/CFO
Proposal fo fhe City of Fort Worfh, Texas, from Fort Worth Chapier TSCPA Page 90
. ..- . ..
Inputs • Consultation with the City to assure accuracy of insfivctors'
understanding of current Clty account code c{assifications
. Pre-course evaluation for participants.
. Manual prepared by instructors, including draft intemal
' control uesiionnalre.
OuEputs • instructors' summary of participants' revisions to internal
control questionnaire.
• Instructors' summary of participants' recommandations for
training (CFV1! IU and/or C�1N I� for individual staff, including
. departmental staff.
• Post-course evaluation by participants.
• Re ort from facil'itator, tabulatin artici ant evaluations.
CFVY Course 111: Principles of Governmerrta! Accounting
The goal of this class is to famiffarize supervisory staff with the principles of govemmental
accounting and reporting, including the internal control structure. The presentation will stress how
important each employee is in achieving effective controls. The curriculum for this cfass is that
offered for several years by EdMIS as Princlples of Govemmenfal Accounting.
Proposa! to the Cify of Fort Warth, Texas, from Forl Worth Chapter TSCPA Page 1?
CFW Course N: Governmental Bcokkeeping and Writ�Up
T This training session is designed to teach derical level City finance stafF a comprehensive (but
very condensed) double entry bookkeeping system and show how that system supporfs the
Internal confrol struclure. It will help them understand that they are indispensable in operating and
maintaining the IC system. Note: the ideal size for this class is less than 15 participants. Multiple
administrations may be scheduled depending on the number of participanis identified and their
abiiity to schedule with instructors. Because instruction is hands-on using computers (provided by
instructors and facilitators), the numtier of participants must be strictly controlled.
CFW Course V: Training for Grant Recipients
Grantors expect grantees to be accountable for the resources they have received. An organization
receiving support through the City, via a state, federa(, or City general revenue grant, has
obligations specific in that grant contract which may include requirements to report, to allow the
grantor to inspect records, and/or requirements to maintain records.
In addition to its obligations under that specific granf or contracf, the grantee shoufd also maintain a
financial system capable of generating information sufficient for its own management to gauge
fiscal health. Whi(e some grantees can easily demonstrate that they have adequate accounfing,
reporting and interrial control processes in place, others may find those minimum requirements
challenging.
Thus, the Cit�s goals insofar as grantee financial managemenf training are twofoid: (1) to review
wifh grantees the particular financiai reporting requirements of the grant(s) they receive, and (2) to
assist granEees in understanding the minimum requirements of an accounttng system for their
enterprise.
Proposa! fo the Cify of Fort Worfh, Texas, from Forf Worth Chapfer TSCPA Page �2
1
Wifh regard to specific requirements under grant coniracts (1), we believe grar�tees could be
addressed with training in groups holding comparable contracts. SimiVariy, grantees with minimai
accounfing system support could be grouped based on their progress in system devefopment.
Training goals for grarttees can be expressed as a mafrix, with contract type as the Y axis and
grantee characteristics as the X axis.
We propose to develop trafning specific to the groups of grantees in this matri�c, in consultation with
the City regarding the requirements of each contracf or contract type.
Caveat: the City must determine as a policy matter who shouid be required, if anyone, to take
training, and in what sequence in t�e contract process. The Cify may wish to exempt from training
any etitiry the books and records of which were the subject of an independent financial audit for the
prior period. We suggest that the training for those in need of accounting system training include
training on the requirements of the speoific grant, and that therefore the individual with chief
executive responsibility for the entity should attend the training, with others as appropriate.
. .. .
Instruciors • Initiai round: Dr. Bruce Collier and Charles O. Paul, CPA
. Subs uent rounds: Charles O. Paul, CPA
TimelPlace • One eight-hour day, scheduled af the mutual convenience of
participants and instructors
• Fort Worth Cha ter Trainin Facili
Learning • Identify sources of compliance requirements
Objectives o From City ordinances or resolutions
o From state guidelines, including general
requirements such as competitive procurement
laws
o From federal guidelines, such as those
published by the U.S. Office of Management
and Budget
• To describe deliverabies and reports grantees will give fo the
City, or will be required to have available for inspecfion, in
accordance with the terms of the granf
. To review minimum financial rep�rfing requirements for
enterprise management, including requirements to support
controls over the use af ant funds
Instruction Method • Lecture, with reference to the terms of a particular grant type
. Exam les and discusslon
Participants Chief executive officers or those charged with author'ity to
execute contracts on behalf of grantee entities, with support sfaff
or advisors as a ropriate
Inputs • Pre-course evaluation for par�cipants.
• Reading of grant contract requirements (prerequisite for
atiendance b artici ants
Outputs • Post-course evaluation by participants.
• Re ort tabulatin evaluations b facilitator
Proposal fo the City of Fort Worth, Texas, from Fort Worth Chapter TSCPA Page 93
In the Chapter's operational policy document for coniinuing professional education, and under
many regulatory standards for delivery of professional education, evaluation of participants'
experiences is critical. For this engagement we propose that information be gathered from
participants in the fiorm of seif assessment of knowledge of fhe subject matter, and evaluafion of
the results of training.
Data Collected from Participants Before and After Training Sessions
We propose to the use the following form to collect data from each individual pa�icipant before and
after the course.
�
�
� �
, Proposal to the City of Fort Worth, Texas, from Fort Worth Chapter TSCPA Page 14
�
,
,� Fort Worlh Chapter
s►rt� Texae So�Clety ot
�rr+ GarlHlstl Publ;c Aetyuntantt
City af Furt �Y�rti� Finarrce a»d Accaun#ir+g Traini�ag Caour�e
P�rrticlpani Assessment
Gourse Tdle
Deia
ParliaipanF Nam�
EmPloYee ID Ncttnber
Pre-C�auGse Asses�ment
'l. Pl�ase rsfe yavr understandlny af j course s��l�ject � I7y r�c�ng the ap�rn��iate num6��:
�,preher�ve
Litsle cr UnEeretandmg
h�o lhtd�st�+u�Cg �
1 2 3 b 3 6 7 g � �0
2. Plea�e ansaer YES or NL� #o the fotlowri�g qae3tion: in 4tis cnure�, I ex�e33o�eam
informa�iorc Qiaf I�vil3 We aWt� to uss tn rtvf dayta-t!a/ jols, i]Y=5 €I NG
F�st-+Co�rsa AssEssmen{
1. Please a�Ee your undersiamling flf (�ourse sctbjezt j by circGnr ih.s ap��tt�te �umbsr.
L+'t�e cr � r�s`a. ndmg
PFo Ue�ss}.in�g
1 2 3 d 8 B 7 S S iD
Please answer YES or N� ie thefoltav�}r�g Quesilonsvr� a che�k an the h.wC
ksther�asult�ofigkrngthiscourse: � N�
2. t{�med inlom�al(on ti�.at I�n�l be able io �e !rt my tfay-to-day 10'�.
3, 1 arn nwr able io hetp my team pe�orm at $ higher I�reE
4. 1 have a 6�tter undersEandng aE the respor�s�T�"es ef my deparhm��
5. 1 arn ��tter sUl� to suggs.."t tvays tc Imrrove the work af tny c�apartme�rt.
6. I i�ave a bett�r �rndersi�nding af the s:aadarr� ar� tvhi� rry SVQ�t is rt�easuretf.
PJease rafe tlre instructor�s) of this aourse. �u�le�aa� ssor� fiar eech �ecrr; 1= low, 5= high.
Eff�cSvenzss $s at1 irr�heltiaf 1 2 � d 5
{Crio�vledg� of ac►b;e�t rt►atter t 2 � d 5
Presst�t3tiorz 9k@la '[ � 3 d i
If yau hsve camments, �leass± writff fJiern on d�� hsck of fttis page.
ilM R�vat Run. 6ulin 6tl7 � POtt WnrtR'Is�ao �810T • T �17-535-6G55 • F 917 535�87?T •:wv�v.f�a�riYmt�CRL.cra
Reports Analyzing Data Callected from Participants
We propose to use the following form to analyze participant evaluations and repori on courses
indivldually to the City. As shown, reports prepared by the Chapter for the City will tabulate all tt�e
participant evaluations for a given course. Additionally, the Chapter can prepare summary data
tabulating evaluation data across crosses by participant; in efFect, a participant iranscript.
Proposal to the Cify of Fort Worfh, T�as, from Fort Worth Chapter TSCPA Page 15
� FoetWarth Chapt�r
1�A Te�ms sactaty m
v�"r� Gerl'�i[�d PuWiC ACCauttlantC
Gity of Fart lNot�ti� Fina��e arrd At�au�tfrt� �rainfng C�urse
�r�ursa Fvalua#ior�
Caurse T'�tle
�ourse Da% Etu�ber oTParficipants;
inshvctor(s�
Report Prepared By: Date Prupar�d:
�rr.'[�rfa l. Siidfs in Understanding
Rankinr� 9�eir knotvi�dge oi 1�� snb}�ct, p� a�d pas#-�ourse, �e psjrti�ipent tiv�tfi lhe grest�sst
sh�t in knaxi�ge reported a shiY�f _ PoinM, ttra sm$1lesishfEi was _�oinfs, and �e snean
�oin# shitt art�orig a11 parriiGparits v�as _.
Crit�ria il: AlEidutfe Tdw�rd Traming. Do }'nu �acf in Learn Som�fhlrrg t�sefrrt?
F�ercent who said YE9 Pn pre-B�sessmratt
Fwrcer� tshc saTd YES fn past-assessmecsi
�srceni �n�ho said Nt] in po�t-assessrr=ent
Petcer�t who said HQ in pre-assessmerri
PercertPwho sair!'i''�S in �as�assessr,r�rR
Fercer�i wha said NO in post as�essment
C�eria lIi; Resul�ts Obtained, �Vs ihe Jesv(t af taking this ca�se, J•••
Criterie N: Rate �structar 1 iow, b high
Participanfs' Commetrts �ummarized
11A2 RtvsT Run, Su1Fe�07 • Folt Vtar#�. TeRGB 7fi'!fff •T 87TS36-6665 • F 6Yt-036dT77 • wwx'Fas1%�`ufHtCPL.orq
Pursuant to the Chapters continuing professional education operations procedures, data collecfion
and management will inciude:
■ Ver'fication of afiendance, wiih sign in and sign out sheeis #or each course session
Proposa! to the City of Fort Worth, Texas, from Forf Worth Chapfer TSCPA Page 96
■ bigftal tabulation, ana{ysis and storage of course evaluations and reports
a Retention of all relevant documents for five fiscal years (May 31 year end)
■ Reports to instructors of results of evaluations
■ Operaiional oversight by the Chapter's Continuing Educatfon Commitiee
All participant data collected in this engagement will be kep# confidential and wili become the
property of the City of Fort Worth.
Proposal to the City of Fort Worth, Texas, from Fort Worth Chapter TSCPA Page 17
Team Approach
The goal of this engagement is to develop and deliver the training iniiiatives described in this
proposal as efficienily as possible.
We understand that an effective working relationship with the Cify and its sfaff wfll be critical to
success. The following paragraphs describe the team assembled to fulflll this proposal and their
roles in its implementation.
ContractorRraining Event Facilitator: Fort Worth Chapter TSCPA
Description
� Fort Worfh Chapter TSCPA (Chapter) is a nonprofit association incorporated under the laws of the
� State of 7exas and organized in compliance with IRC sec. 501(c)(6). Its affiliate, Fort Worth
� Chapter TSCPA Continuing Education Corp. (CE Corp.) shares a board of directors and all
management funciions with the Chapter, is organized under the laws of the State of Texas, and is
� operated in compiiance with IRC sec. 501(c)(3). Both organizations are independent but are
� related by board sirucfure and bylaws requirements to the Texas Sociery of Certified Public
Accountants (TSCPA), a state-wide voluntary association of approximately 26,500 cefified pubfic
d accountants,
The Chapter was founded in Fort Worth in 1929 and has grown to a membership of 2,400, wifh
annual revenues of approximately $515,000. Me.snbership is voluntary and is limited to those who
hoid licenses as certified public accountants and thase studying to become CPAs. The Chapter's
mission is to enhance the professiortal success of its members with programs, services and
professional peer oppo�tunities.
Volunteer leadership manages the association and its paid staff of four. With offices in the
University Plaza area just south of I-3� and a training facility for 80, the Chapter provides a range of
services to members, including continuing professional education, professionai development
programs, community service and educa�onal outreach.
An example of the Chapters civic involvement: the Chapter is a proud particlpant in the Fort Worth
ISD's corporate-schvol partnership program. With its partner Springdafe Elementary, the Chapter
has provided award-winning services and financiai support for over 15 years to the school's
students on Fort Worth's north side.
Qualifications for ihis Engagement
As noted above, continuing professional educa6on is key to ti�e Chapte�'s mission. In this
engagement with fhe City of Fort Worth, the Chapter will be implementing programs very
comparable to ifiose ii delivers on a daily basis to the prafessional community.
The experience, systems and oPerational policies in place at the Chapter are well suited to provide
smooth, efficient facilitation of the training initiatives proposeti.
Proposal fo fhe Cify of Fort Worth, Texas, fiom Fort Worth Chapter TSCPA Page 18
Experience. Following is a chart showing the number of programs and attendees the Chapter has
conducted over the last several years.
' Sysfems. The Chapter's systems for GPE delivery are weil developed. We have in place a
� computer solution that will maintain and report on data collected under this engagement. The
' system is securely located on our awn server, and is separate from dafa collected in our CPE
operating systems.
�' Opera C{ a� o�,one- ear erms�documented prooedures for important functions a erg ntical to
are ele Y
� consistent qualfty performance over time.
� With respect to continuing professional educaiion, the Chapter has committed to the processes
�required to register as a sponsor with iwo regulatory authorifies: the National Registry of CPE
� Sponsors, an arm of the National Assoaation of State Board of Accounting, and the CPE Sponsor
Program of the Texas State Board of Public Accounfancy,
� The Chapte�'s CE Corporation has been a spor►sor under the NASBA Registry since 2005, and
� under the Texas State Board of Public Accountancy program since 1990.
, The Chapter's Confinuing Education Operational Policies, attached to this proposal as Exhibit i, are
� designed to guide day-to-day operations by staff and oversight responsibilities of valunteers to
� deliver qua�ity programming and ongoing process improvement
� Staff Assigned for this Engagement
� tead Staff. The lead staff inember assigned for this engagement is Kathy R. Kelly, the Chapter's
� Executive Director.
, � Ms. Kelly has served as Executive Director of the Chapter since 1998. A member of the Fort Worth
� professfonal community since 1974, she holds a bachelo�s degree �rom The Colorado 197e9A
� . 1971, and a law degree from Dedman School of Law (Southern Methodist University),
� lifelong volunteer, she currently chairs a committee for the State Bar of Texas and is chairman vf
the Tartlion Foundation for Easter Seals. Previously, she served in leadership roles with the Unifed
, Way of Meiropolifan Tarrant Couniy, Family Service, the Jewel Charity Balf, Leadership Fort
� Worth, and the Tarrant County Bar Association. She was honored with a Presidential Cita�on by
the Siate Bar of Texas in 2005 for her service as chair of the State Bar of Texas Advertising
� Review Committee.
, Page 99
, Proposal fo fhe City of Fort Worfh, Texas, from Forf Worth Chapter TSCPA
�
Projecf Implemenfation Staff. The staff member responsibie for project implementafion f4r this
engagement is Carol W. Paul, the Chapte�'s Continuing Education Coordinator.
Ms. Pauf has served as CE Coordinator for the Chapter since 1999. A life-long resident of Fort
Worth, Ms. Paul is an honors graduate of the University of Texas, Austin (bachelo�s degree,1974,
sociology). An acfive volunteer, she has served as president of B'nai Brith Women and chaired the
Nafional Councii of Jewish Women's Book Fair. She has worked as a volunteer on the Tarrant
County Youth Collaboration and with Fort Worth Clean Ciry and the Museum af Modem Art. Prior
to joining the ChapEer, she managed facilities and school administra�on at Congregation Ahavath
Sholom. ,
Supporiing the work of Ms. Kelly and Ms. P2004 �M.A., TCU 20 6), a d Liori JeCampb 11,
Membership Coordinator (BA., Austin College, ,
CFP, accounting staff , a TCU graduate (B.G.S., 1978).
Volunteer Leadership Overslght
Chapter leadership is elscfed for terms following the organization's fiscal year, June 1— May 31. A
group of 28 elected volunteers compr(se a Board of Directors; annually, officers are elected.
Following are the individuals serving as Chapter officers for the fiscal year ending May 31, 2007:
President .............................
President Eled ....................
John A. Stanbery, CPA, Merrili Lynch GR5 Group
Nancy M. Bladc, CPA.
Thomson/Praotitioners Pubfishing Company
Past Presidertt ............................................................... Cynthia W. Snider, CPA
Vice President Con6nuing Professional Eduqtlon ...... Pairidc H. Admire, CPA
Secretary ....................................................................... Keith Noliar. CPA, Frazier Griffln & Camparry, P.C.
Treasurer ................................»..................................... Lef M. TesFa. GPA,�Te�cas Oncology, PA
Treasurer Eiect .............................................................. Jim Sager, CPA� Huff Parfiers LLP
�ce President Membership .......................................�. Dan Chldc, CPA, Edward Jones
Projecf Oversight. Pursuant to the Confinuing Educatian Operational PoJicies, and to resolution of
the Chapters Board of Directors (December 5, 2006), Patrick H. Admire, VP CPE, and his
committee have been delegated responsibiliry for oversight for this project with the City. Mr.
Admire practices public accountancy as Patrick H. Admire, CPA, a practice he founded after
retiring from a successful career with the national pubiic accouniing fiRn, Ernst & Young, LLP.
Subcontractor: Educational Management information Systerns
� Education Management information Systems (EdMIS)' devefops software and provides CPE for
� CPAs and local government personnel for accounting, auditing, compliance management and
A reporting for local governments and school districts.
� EdMIS ofFers CPE for courses related to accounting, auditing, compiiance monitoring and reporting
�for lacal govemmental entities. The courses are all live and interaciive and taught by the individua(s
,who develop the course materials. The instructional materials include authoritative references and
� useful links to other available resources.
�
�
�
� Froposal to fhe Ciiy of Fort Worth, Texas, from Fort Worffi Chapfer TSCPA
�
Page 20
EdMIS was founded in 1984 in EI Paso, Texas, by Bruce and Elba Collier. Since its inception, the
goal of EdMIS has been to provide soflware taols and consulting and training services to auditors
and accaunfing personnei working with local govemment entities. Initially the emphasis was on
Texas schoo) districts. Now the organizafion's aim is to provide these services to CPAs and
personnel working with all types of local govemments throughout the United States and its
territories.
Drs. Elba and Bruce Collier have over 40 years ofi combined teaching experience at tfie university
level and Dr. Bruce Collier has conducted training seminars for CPE for more than 25 years.
EdMIS has produced auditing and reporting software for more than 20 years. The firm is now
located in Austin, Texas.
Bruce E. Coilier, Ph.D.
Bruce Collier eamed his Ph.D. . in accounting at Okfahoma Stafe University and taught
governmental accounting, audifing, managerial accounting, and accounting information systems
for. over 20 years at Oklahoma State University, Texas Tech Universiry, The University of Texas at
EI Paso and Eastern New Mexico University. He became a CPA in 1979. In 1991 he completed
the AICPA's Certificate of Education Achievement in Governmental Accounting and Auditing.
Dr. Colfier's manuals, Texas Schoo! Disirict Accouniing and Auditing Updete, Advanced Texas
School Distrlcf Audifing, and An lntroducction to Texas School Dlsfricf Accounfing and Auditing have
been used by Texas school district accountants and audiiors since 1979.
Dr. Collier was a consulfant to the Financial Accou�ting Standards Board (n 1973 when he hefped
draft the Discussion Memorandum that leter became FASB Statement Number 3. He has served
on several advisory committees for the Texas Education Agency and several school districts in
Texas. He was a cansultant for the Texas Association of School Business Officials from 1995-
2001. As the owner of EdM15, he continues to prepare and present continuing education programs
related to flnancial reporting and compliance with state and federal laws, regulations and
corrtracfual provisions. .
Elba K. Collier, Ph.D.
I
Elba K. Collier earned a Ph.D. in economics from Duke Universify and taught courses in money
� and banking, macroeconomic theory, history of economic thought, and international economics for
` over 20 years at Texas Tech University, Duke Universiry, University of North Carolina —
Greensboro, The University of Texas at EI Pasa, Easiern New Mexico University and The
� University af Texas at Austin. She is a past-president of tfie Associatfon for Social Economics and
( currently serves as their Executive Secretary. She served as President of the Southwest
Economics Association in 2001.
i
� Dr. Collier deveioped AUD1T-T.E.A. in 1985 and has written all the updates since that time. The
program name was changed to AUDfT-L.E.A. in 1996 and the soffware was compleiely rewritten in
� the Windows framework. She developed a new product, AUDIT-CI7Y, which was launched in
� 2004.
� Dr. Collfer has provided consulting services to many CPA flrms and school dis�ricts on flnancial
� reporting and small computer systems, and she teaches continuing education courses for EdMIS
relafed to using PCs and selected software packages to make audit procedures for governmental
� entities more efficient
Proposa! to the Ciiy of Fort Worfh, Texas, from Fort Worfh Chapter TSCPA Page 21
Subcontractor: Charles O. Paul, CPA
Charies O. Paul, CPA, is a sole practitioner of public accounting wfth an extensive background in
(ocal government independent financial audit and a current pracfice that includes numsrous
communiry nonprofit organizations and agencies.
In this engagement for the City, Mr. Paul will collaborate with Dr. Bruce Collier in the development
of CFW V-Training for Grant Recipierrts, and will instruct classes t�ased on that curriculum ongoing.
Mr. Paul holds a bachelor of business administration degree in accounting from the Universify of
Texas at Arl'�ngton (1984). Whiie there, he was a member of the national accounting honorary
fratemity, Beta Alpha Psi.
Befween 1984 and 1996, Mr. Paul practiced in the audit department of Weaver and Tidwell, LLP,
including six years as a manager (1990-1996). His practice inciuded participation on the technical
review ieam that reviews audits before issuance. Fie was named manager-in-cha�ge for the firm's
Fort Worth based govemment audit pracfice and served as a member of the Govemment Finance
Officer's Association Special Review Commitfee, the entity that awards Certificates of Achievement
in Financial Reporting to qualifiying govemments.
In 1997 he opened a solo practice that includes significant concentration on audits perFormed in
accordance with OMB Cfrcular A-133, the Singie Audit Act, and HUD-sponsored projects. Peer
reviews af his practice in 2000 and 2003 resufted in unmod�ed reporis. Mr. Paul is a member of
the Texas Society of Cettified Public Accountants, the Chapter, and the American Institute of
Certified Public Accountants.
Currerrt audit clients in his practice include:
. Affordable Housing of Parker County, Inc.
. Allied Theatre Group, Inc.
. Battered Women's Foundafion, Inc.
.—. Boys and Gir1s Clubs of Collin County, Inc.
. Circle Theatre, Inc �
�• Disabled American Veterans – Depariment of Texas, lnc_
. Fort Worth Chapter, TSCPA
r• Imagfnation Celebration of Fori Worth, Inc.
• Jubilee Players, lnc,
�---• Kids Who Care, Inc.
. Lakeside Estates Homeowners Association
• Lone 5tar Performing Arts Associatlon
. Mental Health Association, Inc.
• Near Northside Partners Council, Inc.
• Neighborhood Housing Services of Fort Worth and Tarrant County, Inc.
. Organisation Sove Lavi
• Paradise Center, fnc.
• South Asia Na4ve Missionary Alliance
• The Opera Guild of Fort Worth
Proposa! to fhe Ciiy of Fort Worth, Texas, from Fort Worth Chapfer TSCPA Page 22
Fee Structure
The fee structure for each training initiative in this proposal includes three elements:
■ Development or adaptation of an existing course to the specfic needs of the Ciry (one time
expense, each course). Includes preparation of cumculum, discussion questions, reference
materials, and ofher instructlonal materials.
■ Presentatlon fee (for each administration of each course). Inciudes instructors' professional
fees and expenses.
■. Facilita6on fee (for each administration of each course). Based on published room rental rates
for the Chapters training facility and hourly rates for staff on a blended rate of $65 per hour.
Includes:
■ Coordination and scheduling with instructors
■ Provision and management of course materials, including provision and distribution of
materials to participants
■ Coordination with the Cfiy to identify individuals to attend each course
■ Preparation of a course announcement to be delivered by the Ciiy to course participants
■ Classroom space, audio visuai equipment and support, parking, and participant
refreshments (coffee, wafer, sodas) during course delivery
■ Participant record keeping, including verfication of attendance, collection and tabulation of
participant evaluations, and preparation and delivery of course evaluations to the City
. Board of directors oversight
All fees for this engagement will be presented as invoices from the Chap#er, with accompanying
Course Evaluatlon forms, as described above.
Fee Estirnate
Developmeni Fee
instructors Fee
$ 575
$1,380
Facilitation Fee: One, Three-to-Four Hour Session I $ 60 per person
Proposal fo the Cily of Fart Worfh, Texas, from Fort Worth Chapter TSCPA Page 23
Development Fee
Instntctors Fee: One, Three-Day Session
Facilitation Fee: One, Three-Day Session
Devetopment Fee
lnstructors fee, Per One-Day Session
Facilitation Fee: Each One-Qay Session
Development Fee
Instructors Fee, Per Session
Facilitation Fee: Each One-Day Session
Development Fee
Instructors Fee, lnitial Sessioa (Two Instructors)
Instructors Fee, Subsequeni Sessions (One Instrucior)
Faci(itation Fee: Each One-Day Session
Proposal to fhe City of Forf Worih, Texas, from Fort Worth Chapfer TSCPA
$17,500
$7,575
$240 per person
$575
$1,955
$90 per person
$575
$1,955
$90 per person
$4,600
$ 2,800
$'I , 500,
$90 per person
Page 24
The Chapter, its volunteer leadership and staff hope to assist the City in fulfillment of a training
initiative. The team assembled to fulfill the proposal has the experience, technical knowledge, and
management systems in place to accomplish the training goals sought.
We look forward to working with the City.
Proposal to the City of Fort Worth, Texas, from Forf Worth Chapter TSCPA Page 25
ForE Worth Chapter TSCPA Continuing Education Carp. Operational Policies
Background
The Fort Worth Chapter TSCPA Continuing Education Corporation is a nonprofit corporafion, organized under
the laws of the siate of Texas, with offtces iri Fort Wortf�, Texas, shared by the Fort Worth Chapter TSCPA.
The Fort Worth Chapter TSCPA Continuing Education Corporation [hereinafter "CE Corp.'� was organized in
'i 977 for the foliowing purposes: To support the educational purpose and programs of the Fort Worth Chapter of
the Texas Socfety of Cert�ed public Accountants; to aid, promote, and develop educational programs and
research relating to the study, teaching and practice of accountancy; for improvement of education and for the
advancement of educational standards in accounting and related disciplines; to estabfish loan funds and
otherwise provide financial assistance to needy and deserving students; to accept funds of any kind by gift,
grant, bequest or otherwise; and to perform all ofher functions necessary to promote, encourage, administer
and assisf su�h programs and projects as are desirable for the realizaiion of those goals.�
Bylaws as amended and restated October 2Q,1992, provide that the corporation's board of directors and
officers shall be identical witfi those of the Fort Worth Chapter, Texas Society of Certified Public Accourrtants
(hereinafter "the Chaptei' J.� By agreemerrt with the Chapter, the CE Corp.'s day-to-day operations are managed
by Chapter staff, with separate financial reporting and oversight by the corporation's volunteer govemance
authority, the Fort Worth Chapter CE Corp. Board of Directors.
Statement of Inient �
The purpose of this document is to express the intention of the CE Corp.'s Board of Directors regarding
operafional pollcies of the organization, with the aim of assuring compliance with the regu(atory requirements of
two entities, whose standards the CE Corp. voluntarily accepts: the Nafional Association of State Boards of
Accountancy's National Registry of CPE Sponsors [hereinafter "NASSA Registr}�'], and Title 22, Part 22,
Chapter 523, Texas Administrative Code, comprising the rules concerning continuing professional education,
ethics education and CPE sponsorship of the Texas 5tate Board of Public Accountancy [hereinafter'TSBPA'],
specifically:
. To comply with the standards specified in the AICPA/NASBA Statement on Siandards for Confinuing
Professional Educafion {CPE) Programs;
. To comply wifh requirements imposed on organizations registering wiih the National Registry as CPE
program sponsors;
. To compfy with standards for confinuing prafessional education programs and rules for sponsors
promulgated by the Texas State Board in the cited rule, above, and as amended from �me to time;
. To comply with requirements imposed on organizations confracting as sponsors with the TSBPA, including
cooperation with the Sponsor Review Program; and �
. To assure quality continuing professional education programming for members of the profession who
atiend educational events sponsored by the CE Corp.
�� -
Corporate Entity The CE Corp. is a nonprofit corporation organized under the laws of the state of Texas
and maintaining status as a tax exempt organization for the purposes af federai income
taxation under IRC sec. 509 (c)(3). The corpora6on is govemed, in accordance with
written bylaws, by volunteer officers and directors elected by the members ofi the Fort
Worfh Chapier TSCPA.
Proposa! to the City of Farf Wvrth, Texas, from Forf Worfh Chapter TSCPA Page Zs
•�- � '�
Program Quaiity T he CE Corp. Board of Directors has responsibility for assuring compliance with the
Oversighi administrative requirements for sponsarship under the AICPA Statement on Standards
for Confinufng Professional Educa6on (CPE) Programs and the rules regarding
continuing professlonal.educafion promulgated by the TSBPA.
The Board of Directors has delegated ongoing responsibility for program development,
program review and evaluatian to the CPE Committee, chaired by the Vice President for
� CPE of the CE Corp. �hat committee shall be comprised of inembers of the Fort Worth
Chapter TSCPA whose experfise fn practice, experience in education, or other
qualifications enable them to identify topics and presenters whose work will be of high
instructional quality.
Program Eacf� program delivered under the auspices of the CE Corp. shall meet the following
Development criteria:
Be based on relevant learning objectives and outcomes that clearly articulate the
knowledge, skiils and abilities that can be achieved by participants in the learning
activities
Be consistent with the prerequisite education, experience and/or advance preparation of
the participant
Be current, technicaliy accurate, and effectively designed
Have been developed by individuals qualifiied in the subject matter and familiar wifh
instrucfional design
Be reviewed by qual�ed persons other than those who developed them
Pragram, For the purposes of this operationai policy, a program is an occasion of learning activity
Defined whereby information is delivered to a group of participants by a quaiiffed instructor using
specific insfructional materials, sponsored by the CE Corp., and offered to members of
the Texas Society of CPAs, members of Fort Worth Chapter TSCPA and CPAs in the
community at large. The CE Corp. shall provide evidence of participation and CE credit
oniy to participants in programs meefing the operational standarcls expressed in this
document
The CE Corp. shall identify each program offered with a unique ident�cafion number,
except that if a live group ("cfassroom") program is simultaneously transmitted to a
group using an intemet-based component, the lntemet-based component will be issued
a separate unique identification number. Records for a program comprising both live
group and ir7ternet based delivery wlll be maintained in a single fiie.
Effective Date; These policies, and any amendments hereto, shal) be effiective as af the dafe adopfed
Program by the Baard of Directors of the CE Corp. or such committee as lt may designate.
Oversight Nothing in these policles shall be construed to limit the authority of the Board of
Directo�s of the CE Corp. with respect to management, operations or financial matters.
Participant CPE program credits will be determined based on program length, with one 50-minute
Credit Hours, perfod of continuous participation in a group program equal to one CPE credii. No
Computafion programs will be offered consistfng of less than one contacf hour. When a program is
offered that comprises multiple individual segments, such segments may be less than
50 minutes in length, and the contact time will be accumulated over the duration of the
program to determine CPE credits. No credit will be awarded for advance preparation,
notwithstanding that such preparafion may be a program prerequisite.
ti
� Proposal to the City of Fort Worth, Texas, from Fort Worth Chapter TSCPA Page 27
0
� . •�• . ♦ . '•
Instructor Credit Instructors and discussion leaders who present a leaming aciivity will receive CPE credit
Hours, for the first occasion of delivery only. CPE credit wiil be awarded for actual preparation
Computation iime no greater than two times the number of CPE credits to which a program
participant �,vould be entitled, plus actual presentation time.
Qescriptive Descriptive materials for CE Gorp. programs shail provide, at minlmum, the following
Materials irrFormation:
Location, start and end times of the presentation
Leaming objectives of the program
Program prerequisites, or, if no perquisites exist, a statement to that effect
Program level
Program content, inciuding field of study
Advance preparation required or, ifi no advance preparation is required, a statement to
that effect
Instructional method to be used for delivery of program material
Number of hours CPE credit to be awarded for completion of the program
Prograrrm �egistration requirements
A reference to the locafion on the internet of the CE Corp. refund policy and compliant
resolution policy
Any statement required by a CPE registry or contracting autiiority regarding the
relationship betwesn the CE Corp. and fhat registry or authoriry
A sample promotional statement is atiached hereto as Exhibit A. {omitted in City of Fort
Worth proposal)
Reference to in the case that the CE Corp. is confracted with the Texas State Board of Public
Author�ty Accountancy, reference to that contract w�l be made, if at all, with the following
language: "We are registered with the Texas State Board of Public Accountancy as a
CPE sponsor. This registration does not consistitute an endorsement by the board as to
the quality of our CPE program."
In the case that the CE Corp. is registered with the National Association of State Boards
of Accountancy, reference to ihat entity shall be made on promotional materials, shali
include the NASBA CPE registry Iogo, and shall read as follows: °The Fort Worth
Chapter CE Corp. is registe�d with the National Associatlon of State Board of
Accountancy (NASBA) as a sponsor of continuing professional education on the
National Registry of CPE Sponsors. Stafe boards of accountancy have final authoriiy on
the acceptance of individual courses for CPE cred�. Complaints regarding registered
sponsors may be addressed to the national Registry af CPE Sponsors, 150 Fourth
Avenue North, Nashville, TN, 37219-2417. Telephone: 618-880�200. Website:
www.nasba.orq"
' Proposal to the Cify of Fort Worth, Texas, from Forf Worth Chapfer TSCPA Page 28
�
. - •.- . . . •.
Fields of Study Programs offered by the CE Corp. shall be ident'�'ied by subject matter using the
following terms:
Accounting and auditing .
Consulting services
Ethics
Management
Personal development
Specfalized knowledge and applications (industry specific)
Taxafion
As appropriate, the NASBA subgroup identffier will also be used to descrbe the
program. Reference: NASBA CPE Fields of 5tudy, excerpted from information for
Continuing Professiona) Education (CPE) Program Sponsor Applicanfs.
Program Leveis Each prograrn offering shall be identified In promoiional materials as one of the
following:
Basic
Intermediate �
Advanced
Update
Overview
Instrucfional CE Cotp. programs shall be offered usfng one or bofh of the following methods:
Method Group-live programs utilizing discussion leaders in person, which programming shall be
identi�ed as "ciassroom"
Group-live programs ufilizing discussion leaders whose voice and visual materials are
simultaneously.delivered to classroom and transmitted to participants in remote
locations via telephone (audio) and live-chat equipped web browser (visuals}, which
programming shall be identified as "internet-based."
The CE Corp. shail not develop materials or programs designed to meet criteria for self
stud CPE.
Record of Participants shall document participafion in live group programs by signing an
Participaiion attendance sheet at the beginning of the activity and upon depa�ing the acfivit�l.
Completion of the program will be monitored by withholding cerEificates of completion
until evaluations are surrendered. A sample signin/signout sheet is attached herefo as
Exhibit B. (omitted in City of Fort Worth proposai)
It sha{I be the responsibility of any participant departing a program before the scheduled
completion time to determine what portion of the total number of tfie CPE hours noted
on the certificate of attendance he or she is entitled to claim.
Participation in intemet presentations shall be registered by having participants log irrto
the web presentation panel with thelr name and respond affirmatively to roll calls taken
on the telephone conference at the beginning of each presentaiion, at "participation
verification encounters", and at the conclusion of the presentation, Program facilitators
will initiate participation verification encounters at least once for every 100 minutes of a
presentation.
A"parficipation ver�ication encounter' is a process inifiated by the program facilitafor
and comprises a rol! cail of a telephone conference and a response from each
participant in a live chat interchange. A document recording #he roil caJl will be
generated, and a digital copy of the Iive chat will be generated. Both will be maintained
in the program file as evidence of participant attendance.
Proposal to fhe City of Fort Worth, Texas, from Fort Worth Chapfer TSCPA Page 29
Program Review A system of program review shall be maintained to assure that programs presented are
technically accurate and current, and that they address the stated leaming objectives.
Ethics Courses. Oniy courses delivered by T56PA-contracted ethics instructors and
comprising the TSBPA-approved course content will be offered for credit toward the
requirement of sectfon 523.130 of the Texas State Baard of Public Accountancy,
regarding ethics CPE for Texas state licensees.
Institutes and Short-Format Seminars. When a program is offered that comprises
mulfiple discrefe segments by indivfdual presenters in a single venue ("institute") or a
short-format program (two hours CPE or less), it shall be the responsib1ity of the CE
Committee, considering the materiai in advance, to assure that the program addresses
the stated leaming objectives and to assure that the instructors or presenters possess
recognized professional competence sufficient fo assure the technical accuraay of the
material presented,.The CE Committee shall document ifs understanding of the
professional competence of the instructors or presenters by reviewing and mair►#aining a
record of those individua!'s qualifications with the records of the course(s) offered.
Eight Hour Programs. When a program is affered by an individual instructor comprising
one or more full day presentations, the CE Commit�ee shall ful�ll its program review
responslbility by obtaining a statement from the instrucior that a review by a qualified
person has been completed satisfactorily.
Program A system of program evaluation shall be maintained, the goal of which is to measure tt
Evaluation quality of the leaming activity with respecf to content and presentation. Elements of ihe
evaluation system shall include:
Participant evaluation af each program, using a printed form
Instructor evaluatIon of each program, using a printed form
Tabulation of participant and insUvctor evaluations
Copy of tabulated participant evaluations to the instructor
StafF review of tabulated participant and insiructor evaluations concurrent with
� conclusion of the program
Periodic review of tabulated participant and instructor evaluations by the program
oversight commiftee
Periodic review of program statistics and the work of the program oversight committee
by the CE Corp. Board of Directors
Proposal to the Cify of Fort Worth, Texas, from Fort Worth Chapter TSCPa Page 30
►
1
1
1
1
i
I
I
.. •.- . . . -.
Participant The CE Corp. will offer each program participant the opportunity to evaluate the learning
Evaluations aciiviry on the folirnving criteria, and seek a written program evaluafion from each
participant at the conclusion of each program. Each such evaluation form shall include
numerica! ratings for each of the following criteria:
Stated leaming objectives were met.
lf applicable, prerequisite requirements were appropriate,
Whether pragram materials were accurate.
Program materials were �elevanf and contributed to the achievement of the learning
objectives.
Time allotted to the learning acfivity was appropriate.
Whether facilities and equipment were appropriate
Whether handout, or, if appllcable, advance preparation materials were satisfactory.
Whether audio and vfdeo materials were effective.
A rating of each individual instructor regarding effecfiveness, using one or more criteria,
such as knowledge of subject matier or capabillry as a speaker
The participant evaluation form. will request that participants rate each crite�ia noted
above on a 1 to 5 scale,�one befng unsatisfactory and 5 being excellent. The ratings will
be tabulated and the summary tabulation retained as resuits of program evaluatlons
with other records for that pragram. A sampfe participant evaluation is attached as
Exhibit C. (omifted in City of Fort Worth proposal)
Participant The CE Corp. shall issue a documenf including ihe following information to each
Certificates of participant af the conclusion ofi each program:
Completion Name of the CE Corp. and contact information, including the CE Cor{�.'s identiiying
number(s) or symbol(s}, if any, issued by the TSBPA or NASBA.
Participant's name
Program title
Program fields of study
Date(s) the program was held
Unique program number issued by the CE Corp,
P�ogram location
fnstructional method
Amount of CPE credit eamed for each field of study
Ver�cation of authenticity by signature of an author'�zed representative of the CE Corp.
A statement regarding program time measurement for purposes of CPE credlt, as
follows: "ln accordance with the standards of the National Registry af CPE Sponsors
and the rules for CPE promulgated by the TSBPA, CPE credits have been granted
based on a 50-minute hour."
A sample participant certificate is attached as Exhibit D. (omitted in City of Fort Worth
proposal)
Proposa! to fhe City of Fort Worth, Texas, from Fort Worth Chapter TSCPA Page 39
►
!
c
� - ��- � '�
Program With respect to each program sponsored by the CE Corp., the following documents
Documentation shall be collected ahd retained in a fiie identifted with the unique program number
assigned to that program:
In digital or paper format, one copy of fhe program presentation materiais, including
handouts and AV materials.
Records of participation, inciuding a digitai copy of the participant registry, sign in sheets
for live group presentafi�ns and participation verification encout�ter logs for internet-
based presenfations.
One copy of the certificate of aitendance, which (ncludes the date(s) and loca�on(s) of
presentations and the number of hours credit earned for compietion
Tabulated results of the program evaluaiions
A statement of the instructor or discussion leader's credentials and contact information
Record The records developed for each program shall be retained far a period of at least five
Retention years. To implement this requirement, the CE Corp, shall retain records for the five fiscal
years prior to the current year. .
Registration Fee Participation in CE Corp. programs requires payment of a fee. Fees are charged either
Refunds (1.} when a participant walks into a live presentation or (2) when a participant registers in
advance for a live or intemet-based program.
in the case that a participant pays a fee when registering in advance of the start time for
a program, the fee will be refunded on the folfowing basis:
Notice given four business days or more prior to the date the program is to begin via
email, in person or phone (not voicemail); 100% refund, minus $25 administrative fee.
Noiice given fewer than four business days prior to the daie the program is to begin,
in person or phone (not voicemail): refund of 50% of fee paid uniess course is four hours
of CPE or more, in which case participant may choose 50% refund or voucher for
another course with an equivalent fee or lower fee.
No notice given: no refund, unless the program qualifies for four hours of CPE or more,
in which case the participant may request either to receive fhe course materials (no CPE
credlt given), or to recefve a voucher good for another course with an equivalent fee or
lower fee.
Substitution of It shall be the policy of the CE Corp. to avoid substituting insfructors for programs once
Insiructors prornotion of fhe program has begun. However, if substituting insfiructors is necessary to
� assure delivery of a scheduled presentation, and the CE Corp. can obtain a qualified
alternate instructor, tI-ie subsfitution may be made without notice to participanfs.
Comptaint The CE Corp., acting through sfaff, will resolve participants' complaints as quickly as
Resolution possible in a professional manner. Any complaint not resolved with staff may be direcfed
to the CE Corp. volunieer presiden� Complainis shoufd be addressed to Fort Worth
Chapter CE Corp., 1701 River Run Suite 607, Fort Worth, Texas 76107.
A copy of tiie cancellaiion and refund policy and the complaint resoluiion policy shall be
posted at all times in an area adjacent to the registrafion/commerce site used by
participants in the course registrafion process. A copy of the policy document there
posted appears as Exhibit E to these policies. (omitted in City of Fort Worth proposal)
Proposal fo fhe City of Fort Worfh, Texas, from Forf Worth Chapter TSCPA Page 32
CPE in the It shali be the policy of the CE Corp. to offer courses in the ethics field af study as may
Ethics Course of be of interest and value to members. However, only those courses meeting the specific
Study requirements of the TSBPA board-approved ethics course wql be described as such in
promotional materiats, and a disclaimer shall be prominently displayed with respect fo
any course in the ethics field of study that does not meet the requirements of the T56PA
board-a roved etfiics course.
Pragram It shall be the policy of the CE Corp. to avoid canceling programs for reasons other than
Cancellaiion natural or technoiogical disaster. If a minimum number of registrants is required to
conduct the class, and that number is not reached, preregistered participants shall be
notified by voice or email no less than 48 hour prior to the event
In the case that a disaster causes cancellation of the program, every effort will be made
to reschedule the program, and all registered participants wilf be notified, !f the program
did not require preregistration, notice of cancellation will be displayed p�ominently on the
' CE Corp. catalag website.
The CE Corp: s policy with regard to inclement weather elosing and program
� cancellafion shall be posted on the CE Corp. catalog website during winter months.
, � Source: Certificate of incorporation, Fort Worth Chapter, Texas Society af Certified Public Accountants
Continuing Education Corporation.
° Sections 2.01 and 30.01, Bylaws (restated), Ocfober 15, 1992.
File Iocator:llServerlcompanylChapter 05-06\ManagementlPolicy ManuaIlCE Corploperating poficies
� rev8 16 05.doc
i
I Proposal to the City of Forf Worth, Texas, from Fort Worth Chap%r TSCPA Page 33
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THE POLICIEs OF INSURANCE LISTED 6El.OW HA�/E H�EN ISSUED TO THE INSURE� NA�4ED ABOVE FOR THE POLIGY PERIOD INDICATED. NOTIMTHS7HNdING
ANY REQUIREMENT, TERM OR GONDITION OF ANY CONTRP,CT OR OTN�1? bOCUIVI�NT WITH RESPECTTO WHICH THIS CEkTI�ICA7E MAY B� ISSUED OR
MHY PEFTAIN, 7HE 1NSURANCE AFFORDED BY THE POLIGIES DESCRIBED HEREIN lu SUEJECT TO ALL THE TERMS, EXCWSIONu AND GONDITIONS OF SUCH
POLIGIES. AGGREGAT� LIMITS SHOWN MAY HA�/E BEEN REDUGED 8Y PAI� GLVIMS.
INSk bh' �-pE oF INSUftANCE pOLIGY NUMBEF POLICY QFF2CTI42 POLICY �'xPIRn710N ' LIMITS
BENEw,�uABiu�n 46UUNZQ8498 1Z/q1/2b06 12/01/2007 EACHOCCURRENCE � 1 D00 000
X COMMEP.CIA� G6NEFqL LIABILITY � GqMAt�F_ Tf� R�.NTEf> � 3OO � OOO
CLAIMS MADE a OCCUR MED E�P (Ally ofle Pefeofl) 5 ]_Q � 000
A PERSONAL G aDV IN.IURY � 1, ODO , 000
GENEFAL.AG�REGATF $ Z , OOO OOO
GGN'LAGC-REGHTE IIMITAPPUE9 PEF; PRODUGTS .COMPlOP AGG 5 �� OOO � OOO
POLICY PR� LOG -
JECT
AUTOMOBILELU191LITY �6UUNZQ8498 12�01�2406 12��1����7 COM6INE�SINaLELIMIT F-
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- � � AUTO ONLY: AGG 5
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oTHER
p��cR�PTION OF bPEan770NS / LOCnT10N51 V6HIGLHS 1 H%CLUSIONS a�DEO B7 EN�OFSEMENT I SVECIAL PROVISIONS �
ERTIFICATE HbLD�R Y5 AbDI7I0NAL INSURED FOR PREMISES LEASED TO FORT WORTH CHAPTER OF TEX�IS SOCIE�iY OF
PA'S FOR TRAINING PROGRAM
CI71` OF FORT WORTH
AiTN: KAREN MONTGOMERY
1000 THROCKM1IORTON
FORT W�RTH, TX 76102
SHOULD ANY OF THE ABOVE DE3CRIBED POLICIES BE CANCELLEO BEFORE THE
EJCPIRHTION DATE THER�OF, TH� 166UIM01NSUR�R WILI ENP�AVOR T� MAIL
ZO DnYS WRITlHN NOTICE TO TW2 CQRTIPICATE HOLO�R N4PA6� TO THE LEFT,
� 9UT FOILURE TO MAIL sUCH NOTICE SHULL 1MPOSE NO OBLIGATION oR LIABILITY
OF AN7 KINP UP6N YH� INSUR�Fi, lY3 AO�NT9 OR ft�PR�9�NTl+.T1VE3.
AUTHO�ILeD RHPR2SeNTa71U2 �
Wi 1'I i am Sl eeper
ACORb 25 (20p1/oe) OACORD CORPORATION 9988
iUid��1G/�007/SAT 0?:41 Pl� TE�i.SOGIETI' OF GPP�'S FA� Na, 817��54777 P. 00�
fMPORTANT
If the certificate holder is an ADDITIONAL INSURED, the pvlicy(ies) must be endorsed. A statement
on #his certificate does not confer rights to the �ertifi�^ate holder in lieu of such endorsement(s).
If SUBRQGAI'ION IS WAIVED, subject to the terms and conditions of the policy, certain po�icies may
roquire an endorsement. A statement on this certificate does nat cdnfer rights to the certlficate
holder In lieu of such endorsement(s).
DISCLAIMER
The Certifcate of InsurancA on the reverse side of this form does not eonstifute a contrad between
the Issuing insurer(s), autho�lzPd representative ol' produce�, and the certificate holder, nor does it
affirmatively or negati�ely amend, extend or alter the coverage afforded by thE policios listed thereon,
ACORD 2S (ZU01/U8)
STATE OF TEXAS § CITY SECRETARY
CONTRACT NO. � 3�j 3— /� 1
COUNTY OF TARRANT §
AMENDMENT NO. 1
CITY SECRETARY CONTRACT NO. 35393
PROFESSIONAL SERVICES AGREEMENT
This AMENDMENT (the "Amendment") to City Secretary Contract No. 35393
(the "Agreement") is made and entered into by and between the CITY OF FORT
WORTH ("City"), a home-rule municipal corporation situated in Tarrant, Denton and
Wise Counties, Texas, acting herein by and through Karen L. Montgomery, its duly
authorized Assistant City Manager, and the FORT WORTH CHAPTER TEXAS
SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, ("Consultant") a Texas
non-profit corporation, acting by and through Kathy R. Kelly, its duly authorized
Executive Director, collectively referred to as the "parties."
WHEREAS, on June 14, 2007, the City and Consultant entered into an
Agreement to provide the City with professional training for certain individuals
associated with entities that receive various funds from the City; and
WHEREAS, the parties now wish to amend the Agreement to expand the scope
of services to be provided by the Consultant.
NOW, THEREFORE, KNOW ALL PERSONS BY THESE PRESENTS, for
the mutual covenants provided herein, the parties hereby agree that CSC No. 35393 is
hereby amended as follows:
1.
Section 1, SCOPE OF AGREEMENT, is hereby deleted in its entirety and replaced
with the following:
Consultant hereby agrees to provide professional training for certain individuals
associated with entities that receive funds from the City to conduct activities and provide
services that benefit the Fort Worth community (collectively "Recipients"). Consultant
shall develop a mutually agreeable curriculum and conduct Trainin� for Citv of Fort
Worth Fund Recipients• Reportin� Requirements and Financial Tools Repuired to
Complete the Reqorts ("Fiscal Training") for authorized representatives of the
Recipients no later than December 31, 2008. The curriculum shall outline the general
obligations of Recipients for (i) providing reports pertaining to their funds as well as
maintaining financial records related to fund expenditures and balances and allowing the
City to inspect those records, and (ii) maintaining a financial system capable of
generating information sufficient for the Recipient's own management, including
management of funds from the City. The training shall more specifically adhere to the
Ct i Y �eVf�� i�1�1(
FT. IA►0l2TH, TX
i;�
curriculum as set forth in accordance with Exhibit "A," which is attached hereto and
made a part of the Agreement for all purposes. The City and Consultant may revise the
Fiscal Training course curriculum as necessary by mutual written agreement of the
parties. The City must approve the curriculum prior to Consultant conducting the Fiscal
Training. The Consultant shall be responsible for coordinating all training details and
ar��angements with the Recipients.
2.
Section 3, COMPENSATION, is hereby deleted in its entirety and replaced with the
following:
The City shall pay Consultant a one-time sum of $2,000.00 as a development fee
for Consultant's developing the standard curriculum for the Fiscal Training. All other
fees and/or expenses incurred by Consultant in connection with providing the Fiscal
Training shall be paid directly by the Recipients.
�
All other terms and conditions of the Agreement which are not amended herein,
shall remain in full force and effect.
(Remainder of Page Intentionally Left Blank)
Amendment No. 1 - TSCPA
City of Fort Worth
Page 2 of 3
IN W�ITNESS WHEREOF, the arties hereto have executed this Agreement this
�1�ay of , 2008 in Fort Worth, Tarrant County, Texas.
ATTEST:
f �..
` - � �
� � �, � � �'� ����-��
Marty Hendrix �
City Secretary
APPROVED AS TO FORM
AND LEGALITY:
J
Bjc:.� l,i,� � •s
Maleshia B. ,armer
Assistant City Attorney
Contract Authorization:
M&C: Not Required
Amendment No. 1 - TSCPA
City of Fort Worth
Page 3 of 3
CITY OF FORT WORTH:
B ! ."% j���` � l, � �,
Karen L. Montgomery ! ; `��/i �/U
Assistant City Manager / CFO
FORT WORTH CHAPTER
TEXAS SOCIETY OF CERTIFIED
PUBLIC ACCOUNTANTS:
A Texas non-profit corporation:
By:
Kath Kel y
Executive irector
ATTEST:
Name:
Title:
�,,� u„�,,,, MARLENE OWEN
r;�'�r PUc•"R N012ry FUbIiC, S13fe Of Texes
; ,��}��� My Commission Expires
�` %%„",��„�° May 08, 20Q9
OFFICIA�_ RE�4RD
�ITY SECRcTARY
FT. WOFtiH, TX
Exhibit A
Fort Worth Chapter Texas Society of Certified Public Accountants Scope of Services to provide
Training for City of Fort Worth Fund Recipients: Reporting Requirements and Financial Tools
Required to Complete the Reports (Fiscal Training for FY2008-09)
The scope of services we are prepared to provide is:
Fort Worth Chapter TSCPA will:
(1) Develop a course of instruction pertaining to governance, internal controls, risk of fraud
management and contractual reporting requirements meeting the needs of entities
identified by the City as representatives of entities required to receive "Training for City
of Fort Worth Fund Recipients: Reporting Requirements and Financial Tools Required to
Complete the Reports ("Fiscal Training"),
(2) Provide a Fiscal Training session November 12, 2008, 10:00 am —12:00 noon pm,
repeating Tuesday, December 2, 3:00 — 5:00 pm, using Fort Worth Chapter TSCPA
resources, services and facilities; and
(3) Report to the designated City representative regarding attendance and participant
evaluation from those attending the Fiscal Training session.
Fort Worth Chapter TSCPA will charge attendees $75 per person to attend the training. Fort
Worth Chapter TSCPA will charge the City of Fort Worth a one time fee of $2,000 to develop and
obtain approval of the Fiscal Training curriculum, which will include updated and expanded
coverage of internal control and risk management topics, compared to the curriculum provided
in previous sessions held in 2007.