HomeMy WebLinkAboutContract 63577CSC No. 63577
CliTY OF FORT WORTH
ASSIGNMENT
Effective July 1, 2025, for value received, Metropolitan Area EMS Authority d/b/a
MedStar Mobile Healthcare ("Assignor") hereby assigns to the City of Fort Worth ("Assignee")
all of its right, title, and interest in and to that certain Engagement dated June 13, 2025,
between Assignor and Whitley Penn, LLP. (the "Contract"), including all rights to
receive services and all obligations to pay fees or perform duties thereunder, and as
amended herein. Assignee hereby agrees to assume and perform all duties and obligations of
Assignor under the Contract from and after the effective date. Whitley Penn, Assignor, and
Assignee further agree to amend the Agreement to include the following: In no event will
Assignee be required to compensate Whitley Penn an amount that exceeds $100,000.00
without proper Council authorization and a written amendment to the Agreement.
This Assignment constitutes the entire agreement between Assignor and Assignee with
respect to the subject matter hereof. No modification of any provision of this Assignment shall
be effective unless in writing and signed by Assignor and Assignee. This Assignment shall inure
to the benefit of and be binding upon Assignor and Assignee and their respective successors and
assigns. This Assignment shall be governed by the terms of the Contracts and the laws of the
State of Texas, without application of principles of conflicts of law.
This Assignment may be executed in one or more counterparts each of which shall be
deemed an original but all of which together shall constitute one and the same instrument.
Signed signature pages may be transmitted by facsimile or e-mail, and any such signature shall
have the same legal effect as an original.
Dated the 2 ( day of `) u N <�'_ 2025.
Metropolitan Area EMS Authority dba MedStar
Mobile Healthcare
(Assignor)
By:
Print: Frank G �� r
Title: Interim Chief Executive Officer
City of Fort Worth
(Assignee)
By:
Print: Jesus Chapa
Title: City Manager
OFFICIAL RECORD
CITY SECRETARY
FT. WORTH, TX
Assignment Page 1 of
NOTARY ACKNOWLEDGEMENT
On the day of l l ) k3 2025, personally appeared
F�P►' G2r�i tt who acknowledged to me that (s)he is the Interim Chief Executive Officer
of Metropolitan Area EMS Authority dba MedStar Mobile Healthcare ("Assignor"), and that
(s)he executed this document for the purposes and consideration contained herein.
Metropolitan Area EMS Authority dba MedStar M bile
Healthcare
By:
Print: Frank Gres G
Title: Interim Chief Executive Officer
SUBSCRIBED TO before me on this Oiohday of , 2025.
;4!?'•°Y�k,; MONICACRUZl�(,(,C�,
'•: `•* My Notary ID # 126504816 Notary Public in and Nfort State of j"QKci S
Expires May 20, 2028 My commission Expires: &A (w r A,n
NOTARY ACKNOWLEDGEMENT
On the day of _u�-i✓ 2025, personally appeared
75,2SUS C%,\aLna , who acknowledged to me that (s)he is the City Manager of City of
Fort Worth ("Assignee"), and that (s)he executed this document for the purposes and
consideration contained herein.
City of Fo►-t
By: J -
Print: Jesus Chapa
Title: City Manager
SUBSCRIBED TO before me on this 'Z'1A'^ day of ZSu,nP , 2025.
___, \
Victoria Esquivel
My Commission Expires
5H 2/202/2029
Notary ID135515177 Nota► ublic in and for the State of T yaS
My commission Expires: ► 2 o'Lq
Assignment Page 2 of
CONSENT TO ASSIGNMENT
Effective July 1, 2025, Whitley Penn, LLP, hereby consents to the assignment by
Metropolitan Area EMS Authority d/b/a MedStar Mobile Healthcare ("Assignor") to the City of
Fort Worth ("Assignee") of all of Assignor's rights and obligations under that certain
Engagement Letter dated June 13, 2025 (the "Agreement"), including the right to receive
services and the obligation to perform and pay for all duties as set forth in the Agreement, This
consent is conditioned upon Assignee's continued compliance with all terms and conditions
of the Agreement applicable to Assignor.
Whitley Penn, LLP.
By;
Nam
Title; -P �,�
�
Date; & ►
Assignment Page 3 of 3
701" t
June 13, 2025
Mr. Frank Gresh
Interim Chief Executive Officer
Metropolitan Area EMS Authority
2900 Alta Mere Drive
Fort Worth, Texas 76116
Dear Mr, Gresh:
You have requested that Whitley Penn LLP ("Whitley Penn", "we", "us", or "Finn") audit the
financial statements of Metropolitan Area EMS Authority (tile "Authority"), which comprise the
statement of net position as of June 30, 2025, and the related statements of revenues, expenses,
and changes in net position, and cash flows for the period then ending, and the related notes
to the financial statements (the "ftiancial statements"). We are pleased to confirm our
acceptance and our understanding of this audit engagement by means of this letter.
The objectives of our audit are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or error, and to
issue an auditor's report that includes out- opinion. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with auditing standards generally accepted in the United States of America ("GAAS")
will always detect a material misstatement when it exists. Misstatements, including omissions, can
arise from fraud or error and are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
Required Supplementary Information ("RSI")
Accounting principles generally accepted in the United States of America ("GAAP") require that
management's discussion and analysis be presented to supplement the financial statements. Such
information, although not a part of the financial statements, is required by the Governmental
Accounting Standards Board, who considers it to be an essential part of financial reporting for
placing the financial statements in an appropriate operational, economic, or historical context. As
part of our engagement, we will apply certain limited procedures to the RSI in accordance with
GAAS. These limited procedures will consist primarily of inquiries ofmanagement regarding their
methods of measurement and presentation and comparing the information for consistency with
management's responses to our inquiries. We will not express an opinion or provide any form of
assurance on the RSi.
The following RSi is required by GAAP:
• Management's Discussion and Analysis
OFILIBLOUAI. A0VI50RY
AND ACCOUNTING NWAVOHK
Mr. Frank Gresh June 13, 2025
Metropolitan Area EMS Authority Page 2
Supplementary information other than RSI will be presented for purposes of additional analysis
and is not a required pail of the financial statements. Such information will be subjected to the
audit procedures applied in the audit of the financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and
other records used to prepare the financial statements or to the financial statements themselves, and
other additional procedures in accordance with GAAS. Our auditor's report will provide an opinion
on the following supplementary information in relation to the financial statements as a whole:
• Schedules of General and Administrative Expenses
Also, the document we submit to you will include the following other financial information that
will not be subjected to the auditing procedures applied in our audit of the financial statements:
• Change in Net Position vs. Net Position
• Billings vs. Collection Rates
Auditor Responsibilities
We will conduct our audit in accordance with GAAS. As part of an audit in accordance with
GAAS, we exercise professional judgment and maintain professional skepticism throughout the
audit. We also:
identify and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to those
risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for
our opinion. The risk of not detecting a material misstatement resulting from fraud is
higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of controls.
Obtain an understanding of the system of internal control in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. However,
we will communicate to you in writing concerning any significant deficiencies or
material weaknesses in internal control relevant to the audit of the financial statements
that we have identified during the audit.
• Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements, including the disclosures, and whether the
financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
• Conclude, based on the audit evidence obtained, whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the Authority's ability
to continue as a going concern for a reasonable period of time.
Mr. Frank Gresh
Metropolitan Area EMS Authority
June 13, 2025
Page 3
Our engagement is not designed to detect immaterial misstatements, including those caused by
error, fraud, theft, illegal acts, any wrongdoing within the entity, or noncompliance with laws and
regulations. However, we will inform the appropriate level of management and those charged with
governance, as American Institute of Certified Public Accountants ("AICPA") professional
standards require, of material errors, evidence of fraud, or information that comes to our attention
that indicates fraud may have occurred. In addition, we will discuss with you and, when
appropriate, those charged with governance, matters involving noncompliance or suspected
noncompliance with laws and regulations that come to our attention during the course of the audit,
or through information provided by other parties, unless they are clearly inconsequential.
Because of the inherent limitations of an audit, together with the inherent limitations of internal
control, an unavoidable risk that some material misstatements may not be detected exists, even
though the audit is properly planned and performed in accordance with GARS.
We also are responsible for communicating with the Audit Committee or those charged with
governance our audit responsibility under GARS, an overview of the planned scope and timing of
the audit including significant risks identified by us, significant issues or findings from the audit,
including our views about the qualitative aspects of the Authority's significant accounting
practices, significant unusual transactions, significant difficulties encountered during the audit,
disagreements with management, difficult or contentious matters for which we consulted outside
the engagement team and that are, in our professional judgement, relevant to those charged with
governance, uncorrected and corrected misstatements, and other findings or issues arising from the
audit that are, in our professional judgment, significant and relevant to those charged with
governance.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to
any other periods.
Management Responsibilities
Our audit will be conducted on the basis that management and, when appropriate, those charged
with governance acknowledge and understand that they have responsibility:
1. For the preparation and fair presentation of the financial statements in accordance with
GAAP;
2. For the design, implementation, and maintenance of the system of internal control
relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to error, fraudulent financial reporting,
misappropriation of assets, or violations of laws, governmental regulations, grant
agreements, or contractual agreements;
3. To provide us with;
a. Access to all information, of which management is aware, that is relevant to
the preparation and fair presentation of the financial statements, such as
records, documentation, and other matters;
Mr. Frank Gresh June 13, 2025
Metropolitan Area EMS Authority Page 4
b. Additional information that we may request from management for the purpose
of the audit; and
c. Unrestricted access to persons within the entity from whom we determine it
necessary to obtain audit evidence;
4. For including the auditor's report in any document containing financial statements that
indicates that such financial statements have been audited by us;
5. For identifying and ensuring that the entity complies with the laws and regulations
applicable to its activities;
6. For adjusting the financial statements to correct material misstatements and confirming
to us in the management representation letter that the effects of any uncorrected
misstatements aggregated by us during the current engagement and pertaining to the
current period under audit are immaterial, both individually and in the aggregate, to
the financial statements as a whole;
7. For maintaining adequate records, selecting and applying accounting principles, and
safeguarding assets;
8. For informing us of any known or suspected fraud affecting the entity involving
management, employees with significant roles in the system of internal control, and
others where fraud could have a material effect on the financial statements;
9. For the accuracy and completeness of all information provided; and
10. With regard to the supplementary information referred to above, you acknowledge and
understand your responsibility: (a) for the preparation of the supplementary
information in accordance with the applicable criteria; (b) to provide us with the
appropriate written representations regarding supplementary information; (c) to
include our report on the supplementary information in any document that contains the
supplementary information and that indicates that we have reported on such
supplementary information, and (d) to present the supplementary information with the
audited financial statements, or if the supplementary information will not be presented
with the audited financial statements, to make the audited financial statements readily
available to the intended users of the supplementary information no later than the date
of issuance by you of the supplementary information and our report thereon.
As part of our audit process, we will request from management and, when appropriate, those
charged with governance, written confirmation concerning representations made to us in
connection with the audit.
Mr. Frank Gresh
Metropolitan Area EMS Authority
Nonattest Services
June 13, 2025
Page 5
Nonattest services include the Firm's assistance in the preparation of Financial statements of the
Authority in conformity with GAAP based on information provided by you. We will not assume
management responsibilities on behalf of the Authority. However, we will provide advice and
recommendations to assist management of the Authority in performing its responsibilities.
The Authority's management is responsible for (a) making all management decisions and
performing all management functions; (b) assigning a competent individual to oversee the services;
(c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility
for the results of the services performed; and (e) designing, implementing, and maintaining the
system of internal control, including the process used to monitor the system of internal control.
Our responsibilities and limitations of the nonattest services are as follows;
• We will perform the services in accordance with applicable professional standards,
including the Statements on Standards for Tax Services issued by the AICPA.
Reporting
We will issue a written report upon completion of our audit of the Authority's financial statements.
Our report will be addressed to the board of directors of the Authority. Circumstances may arise
in which our report may differ from its expected form and content based on the results of our audit.
Depending on the nature of these circumstances, it may be necessary for us to modify our opinion,
add an emphasis -of -matter or other -matter paragraph(s) to our auditor's report, or if necessary,
withdraw from the engagement.
Other
We understand that your employees will prepare all confirmations we request and will locate any
documents or support for any other transactions we select for testing.
If you intend to publish or otherwise reproduce the financial statements and make reference to our
Firm, you agree to provide us with printers' proofs or masters for our review and approval before
printing. You also agree to provide us with a copy of the final reproduced material for our approval
before it is distributed.
During the course of the engagement, we may communicate with you or your personnel via fax or
e-mail, and you should be aware that communication in those mediums contains a risk of
misdirected or intercepted communications.
Our Firm may transmit confidential information that you provided its to third parties in order to
facilitate delivering our services to you. We have obtained confidentiality agreements with all our
service providers to maintain the confidentiality of your information, and we will take reasonable
precautions to determine that they have the appropriate procedures in place to prevent the
unauthorized release of confidential information to others. We will remain responsible for the work
provided by any third -party service providers used under this agreement. By your signature below,
You consent to having confidential information transmitted to entities outside the Firm. Please feel
free to inquire if you would like additional information regarding the transmission of confidential
information to entities outside the Firm.
Mr. Frank Gresh
Metropolitan Area EMS Authority
June 13, 2025
Page 6
Regarding the electronic dissemination of audited financial statements, including financial
statements published electronically on your Internet website, you understand that electronic sites
are a means to distribute information and, therefore, we are not required to read the information
contained in these sites or to consider the consistency of other information in the electronic site
with the original document.
Professional standards prohibit us from being the sole host and/or the sole storage for your financial
and non -financial data. As such, it is your responsibility to maintain your original data and records
and we cannot be responsible to maintain such original information. By signing this engagement
letter, you affirm that you have all the data and records required to make your books and records
complete.
To ensure compliance with the Health Insurance Portability and Accountability Act ("HIPAA" );
1. We agree not to use or disclose protected health information (as defined in 45 CFR
Section 164.501) other than as permitted or required by this arrangement letter
("Agreement"), as required by operation of law, or as required by auditing standards
or accounting principles.
2. We agree to use reasonable safeguards to prevent use or disclosure of protected health
information other than as provided for by this Agreement.
3. We agree to report to tite Authority any use or disclosure of protected health
information not provided for by this Agreement of which we become aware.
4. We agree to ensure that any agent, including a subcontractor, to whom agent provides
protected health information received from, or created or received by us on behalf of
the Authority, agrees to the same restrictions and conditions that apply through this
Agreement with respect to such information.
5. The Authority shall not request us to use or disclose protected health information in
any manner that would not be pennissible under the Privacy Rule if done by the
Authority.
6. We may use and disclose protected health information (i) for the proper management
and administration of our business under this contract, (ii) to provide data aggregation
services relating to the health care operations of the Authority and (iii) to report
violations of law to appropriate federal and state authorities, all as provided in the
Privacy Rule.
We agree to document such disclosures of protected health information made by us
and information related to such disclosures as would be required for the Authority to
respond to a request by an individual for an accounting of disclosures of protected
health information in accordance with the Privacy Rule. We further agree to provide
the Authority or an individual, upon request, with such information to permit the
Authority to respond to a request by an individual for an accounting of disclosures of
protected health information in accordance with 45 CFR Section 164.528.
Mr. Frank Gresh
Metropolitan Area EMS Authority
June 13, 2025
Page 7
8. At no time will we have possession and/or control of the Authority's patients'
Designated Record Sets or any copies thereof. The protected health information
created or maintained by us is not part of the patients' Designated Record Sets and is,
therefore, not subject to the Privacy Rule's patient access or amendment rights.
Consequently, 45 CFR Part 164 Sections 164,524 and 164.526 (and, therefore,
45 CFR Part 164 Section 164.504(e) (2) (ii) subparts (E) and (F)) are not applicable to
us.
We agree to make our internal practices, books, and records, including policies and
procedures and protected health information, relating to the use and disclosures of
protected health information received from the Authority available to the Authority or
the Secretary of the U.S. Department of Health and Human Services or his or her
designee promptly for purposes of determining the Authority's compliance with the
Privacy Regulations:
10. Term and Termination:
a. The term of this Agreement regarding protected health information shall be
effective as of the date of this letter and shall terminate when all of the
protected health information provided by the Authority to us, or received by
us on behalf of the Authority, is destroyed or returned to the Authority. If it is
infeasible to destroy protected health information, protections of this contract
are extended to such information, in accordance with the termination
provisions in this section.
b. Termination for Cause. Upon the Authority's knowledge of a material breach
by us, the Authority shall either:
1. Provide an opportunity for us to cure the breach or end the violation and
terminate this Agreement if we do not cure the breach or end the violation
within the time specified by the Authority;
2. immediately terminate this Agreement ifwe have breached a material term
of this Agreement and cure is not possible; or
3. If neither termination nor cure is feasible, the Authority may report the
violation to the Secretary of the Department of Health & Human Services.
c. Effect of Termination:
Except as provided in paragraph (ii) of this section, upon termination of
this Agreement, for any reason, we shall destroy all protected health
information received fi-om the Authority, or received by us on behalf of
the Authority, in accordance with their audit record retention policy. This
provision shall apply to protected health information that is in the
possession of subcontractors or our agents. We shall retain no copies of
the protected health information beyond their normal retention period as
required for their compliance with applicable professional standards.
Mr. Frank Gresh
Metropolitan Area EMS Authority
June 13, 2025
Page 8
In the event that we determine that destroying the protected health
information is infeasible, we shall provide to the Authority notification of
the conditions that make return or destruction infeasible. Upon any notice
that destruction of protected health information is infeasible, we shall
extend the protections of this Agreement to such protected health
information and limit further uses and disclosures of such protected health
information to those purposes that make destruction infeasible, for so long
as we maintain such protected health information.
The timing of our audit will be scheduled for performance and completion as follows:
Dates
Mail confinnations By July 31, 2025
Perform audit procedures August 11 — 22, 2025
Issue audit report On or about September 30, 2025
Josh Agren is the engagement partner for the audit services specified in this letter. The engagement
partner's responsibilities include supervising Whitley Penn's services performed as part of this
engagement and signing or authorizing another qualified Firm representative to sign the audit
report.
Our audit engagement ends on delivery of our audit report. Any follow-up services, including any
services related to a restatement of the previously audited financial statements, that might be
required will be a separate, new engagement. The terms and conditions of that new engagement
will be governed by a new, specific engagement letter for that service.
Our fee for the audit services will be based on the amount of time required and the difficulty of the
work involved, which we estimate to be $82,000. The Authority will also be billed for out-of-
pocket expenses such as travel, electronic confirmations, report production, and postage, as well as
an administrative fee of four (4) percent to cover technology -related costs including software
licensing and research tools in addition to other administrative costs. The fee estimate for the audit
is based on anticipated cooperation from the Authority's personnel and the assumption that
unexpected circumstances will not be encountered during the audit. If significant additional time
is necessary, we will keep you informed of any problems we encounter, and our fees will be
adjusted accordingly.
In the event we are requested and authorized by the Authority or required by government regulation,
subpoena, court order, or other legal process to produce information or our personnel for interviews
or depositions in relation to a matter involving the Authority, the Authority will, so long as we are
not a party or the focus of the proceeding or inquiry in which the information is sought, reimburse
us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred
in responding to such requests.
Mr. Frank Gresh June 13, 2025
Metropolitan Area EMS Authority Page 9
Our invoices for these fees, plus any applicable state and local taxes, will be rendered each month
as work progresses and are payable on presentation and payment is due in Tarrant County. You
agree to pay reasonable attorney fees and collection costs incurred relating to collection of fees for
services performed under the terms of this engagement. in accordance with Whitley Penn policy,
work may be suspended if your account becomes 30 days or more past due and will not resume
until your account is paid in full. In addition, invoices not paid in full by the last day of the month
will be assessed interest at a rate of one percent per month. If we elect to terminate our services
for nonpayment, our engagement will be deemed to have been complete even if we have not issued
our report. You will be obligated to compensate us for all time expended and to reimburse us for
all out-of-pocket expenditures through the date of termination as well as any costs incurred in
collecting amounts owed under this engagement.
You may request that we perform additional services not addressed in this engagement letter. If
this occurs, we will communicate with you concerning the scope of the additional services and the
estimated fees. We also may issue a separate engagement letter covering the additional services.
In the absence of any other written communication from us documenting such additional services,
our services will continue to be governed by the terms of this engagement letter.
We would like to make the following comments regarding the fee estimates;
Our fee estimates are based on the assumption that we will be able to obtain internal
control reports fi-om the Authority's payroll service provider (where necessary), more
commonly referred to as a SOC 1 Report, and that we will be able to place reliance on
these reports for internal control purposes in conjunction with the internal controls
present in the administration of the Authority. Any weaknesses noted in the internal
control may affect the nature, timing, and extent of our procedures and accordingly out -
fees will be adjusted to reflect such changes.
2. Our fee estimates have not considered the effects of any changes to auditing standards
and accounting principles, which may be promulgated by the AiCPA, Congress, or any
other regulatory body in the future and are unknown to us at this time. If significant
additional time is necessary resulting in increased fees, we will endeavor to notify you
of any such circumstances as they are assessed.
3. The Authority's personnel are responsible for the preparation of all items requested in
the Prepared by Client ("PBC") listing and ensuring they are received by the date
requested. Any delays caused by not preparing the items when requested may result
in additional fees, as well as the possibility of postponing our fieldwork. The ABC
listing will be provided to you during the planning process of the engagement.
4. Time incurred for audit adjustments identified during our audit and the related
additional testing required has not been considered in our fee estimates. Prior to
performing any additional testing, we will notify you of the exceptions and obtain
approval for any additional fees which may be incurred.
5. Our fee estimates are based on all general ledger sub ledgers being reconciled to the
general ledger balance and any adjustment necessary should be recorded to the general
ledger prior to our fieldwork start date.
Mr. Frank Gresh
Metropolitan Area EMS Authority
June 13, 2025
Page IO
6. The scheduling of our professional staff requires complex models to balance the needs
of our clients and the utilization of our people. Last minute client requested scheduling
changes result in costly downtime due to our inability to make alternate arrangements
for our professional staff. If after scheduling our work, you do not provide proper
notice, which we consider to be one week, of your inability to meet the agreed -upon
date(s) for any reason, or do not provide Its with sufficient information required to
complete the work in a timely manner, additional billings will be rendered for any
downtime of our professional staff.
The ethics of our profession prohibit the rendering of professional services where the fee for such
services is contingent, or has the appearance of being contingent, upon the results of such services.
Accordingly, it is important that our bills be paid promptly when received. If a situation arises in
which it may appear that our independence would be questioned because of significant unpaid bills,
we may be prohibited from issuing our auditor's report.
in the unlikely event that differences concerning our services or fees should arise that are not
resolved by mutual agreement, to facilitate judicial resolution and save tirne and expense of both
parties, the Authority and Whitley Penn agree not to demand a trial by jury in any action,
proceeding, or counterclaim arising out of or relating to our services and fees for this engagement.
Any controversy, dispute, or questions arising out of or in connection with this agreement or out -
engagement shall be determined by arbitration conducted in accordance with the rules of the
American Arbitration Association, and any decision rendered by the American Arbitration
Association shall be binding on both parties to this agreement. The costs of any arbitration shall
be borne equally by the parties. Any and all claims in arbitration relating to or arising out of this
contract/agreement shall be governed by the laws of the State of Texas and to the extent any issue
regarding the arbitration is submitted to a court, including the appointment of arbitrators or
confirmation of an award, the District courts in Tarrant County shall have exclusive
jurisdiction. Any action arising out of this agreement or the services provided shall be initiated
within two years of the service provided.
This letter replaces and supersedes any previous proposals, correspondence, and understanding,
whether written or oral. The agreements contained in this engagement letter shall survive the
completion or termination of this engagement.
During the course of the audit, we may observe opportunities for economy in, or improved controls
over, your operations. We will bring such matters to the attention of the appropriate level of
management, either orally or in writing.
The audit documentation for this engagement is the property of Whitley Penn and constitutes
confidential information. However, we may be requested to make certain audit documentation
available to various regulators pursuant to authority given to it by law or regulation, or to peer
reviewers. If requested, access to such audit documentation will be provided under the supervision
of Whitley Penn's personnel. Furthermore, upon request, we may provide copies of selected audit
documentation to the applicable regulator. The regulator may intend, or decide, to distribute the
copies of information contained therein to others, including other governmental agencies.
Mr. Frank Gresh June 13, 2025
Metropolitan Area EMS Authority Page 1 1
To ensure that Whitley Penn's independence is not impaired under the AICPA Code ofProfessioi7a1
Conducl, you agree to inform the engagement partner before entering into any substantive
employment discussions with any of our personnel. If you determine to hire one of our current
employees without our consent, that is a current or former engagement team member, you agree to
pay us 40% of the employee's annual compensation that you pay them.
You agree to inform us of facts that may affect the financial statements of which you may become
aware during the period from the date of the auditor's report to the date the financial staterents are
issued.
Each party hereto agrees that any electronic signature is intended to authenticate a written signature,
shall be valid, and shall have the same force and effect as a manual signature. For purposes hereof,
"electronic signature" includes, but is not limited to, a scanned copy of a manual signature, an
electronic copy of a manual signature affixed to a document, a signature incorporated into a
document utilizing touchscreen capabilities, or a digital signature. Documents may be executed in
one or more counterparts, each of which shall be considered an original instrument, but all of which
shall be considered one and the same agreement.
Please sign and return the attached copy of this letter to indicate your acknowledgment of, and
agreement with, the arrangements for our audit of the financial statements including our respective
responsibilities.
We appreciate the opportunity to be your financial statement auditors and look forward to working
with you and your staff.
Respectfully,
l/�✓�i'f�c'y c'NnJ L Lp
RESPONSE:
This letter correctly sets forth our understanding for Metropolitan Area EMS Authority.
Acknowledged and agreed on behalf of Metropolitan Area EMS Authority by:
Mr. Frank 6rresh, Interim Chief Executive Officer
June 17, 2025
Date
ACCEPTED AND AGREED:
CITY OF FORT WORTH:
By: Jay Chapa (Jul 2, 2025 09:48 CDT)
Name: Jesus "Jay" Chapa
Title: City Manager
Date:
APPROVAL RECOMMENDED:
/k—
By: Reginald Zeno (Jul 2, 2025 08:12
CDT)
Name: Reginald Zeno
Title: FMS Director/CFO
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ATTEST:
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By:
Name: Jannette S. Goodall
Title: City Secretary
CONTRACT COMPLIANCE MANAGER:
By signing, I acknowledge that I am the person
responsible for the monitoring and administration
of this contract, including ensuring all
performance and reporting requirements.
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By: Odelle Carrette (Jul 1, 202512:59 CDT)
Name: Odelle Carrette
Title: Financial Services Manager, FMS
I:179I'TIMA ID MV111I01131dKlel7QDIKIQY619
By:
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Name: Taylor C. Paris
Title: Assistant City Attorney
CONTRACT AUTHORIZATION:
M&C:
OFFICIAL RECORD
CITY SECRETARY
FT. WORTH, TX