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HomeMy WebLinkAbout060292-A2R2 - General - Contract - Forvis Mazars, LLPCSC No. 60292-A2R2 SECOND AMENDMENT AND SECOND RENEWAL TO CITY OF FORT WORTH CONTRACT NO. 60292 This SECOND AMENDMENT AND SECOND RENEWAL ("Second Amendment and Second Renewal") is made and entered into by and between the CITY OF FORT WORTH, a home- rule municipal corparation of the State of Texas, acting by and through its duly authorized representative ("City"), and FORVIS MAZARS, LLP ("Vendor"). WHEREAS, City and Vendor entered into an agreement to provide independent auditing services in connection with the performance of agreed-upon procedures for certain designated public improvement districts of the City, the same being City Secretary Contract Number 60292 ("Agreement"); and WHEREAS, the parties desire to replace the Exhibit A attached to the Agreement with the Exhibit A attached to this Second Amendment and Second Renewal; WHEREAS, the Agreement provides that the term may be renewed for two additional one-year periods; WHEREAS, the parties wish to continue their relationship by exercising the second renewal option beginning September 1, 2025, and to expire June 30, 2026; and follows: NOW, THEREFORE, City and vendor agree to amend and to renew the Agreement as L AMENDMENT City and Vendor hereby agree to amend the Agreement as follows: [The Engagement Letter attached as Exhibit A to the Agreement is hereby replaced in its entirety with the Engagement Letter attached to this Second Amendment and Second Renewal as Exhibit A.] II. RENEWAL The parties further agree to renew and extend the Agreement for its second renewal term, effective beginning on September 1, 2025 and ending on June 30, 2026 (Second Renewal-Term). This shall be the second of two renewal periods. III. (1) All terms and conditions of the Agreement that are not expressly amended pursuant to this First Amendment and First Renewal shall remain in full force and effect. (2) All terms in this Second Amendment and Second Renewal that are capitalized but not deiined shall have the meanings assigned to them in the Agreement. OFFICIAL RECORD CITY SECRETARY FT. WORTH, TX Second Amendment and Second Renewal to CSC No. 60292 Page 1 of 2 c��y: By: _� Name: Jesica McEachern Title: Assistant City Manager Date: O1/21/2026 Vendor: FORVIS MAZARS, LLP ,�ah �aYYoh B�]� Dan f3arron �;Jan 14, JO�61S:33�.43 6T;� J Name: Dan Barron Tltle: Partner Date: O1/14/2026 CITY OF FORT WORTH INTERNAL ROUTING PROCESS: Approval Recommended: By. � �� I1wr�i Name: Christianne Simmons Title: Chief Transformation Officer Approved as to Form and Legality: 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. By: �/ �"��,�- Name: Crystal Hinojosa Title: Economic Development Manager i q� By: � Name: Trey Qualls Title: Assistant City Attorney Contract Authorization: M&C: NA City Secretary: �� � ���� By: � Name: Jannette S. Goodall Title: City Secretary Q oF�a� pORT�ad 0'�8� �9d0 P° � o�° � o o� �=o °oa�o �� aana nEzn4a4pp QFFICIAL RECORD CITY SECRETARY FT. WORTH, TX Second Amendment and Second Renewal to CSC No. 60292 Page 2 of 2 Forvis Mazars, LLP 14221 Dallas Parkway, Suite 400 Dallas, TX 75254 P 972.702,8262 � F 972,702,0673 forvismazars.us December 8, 2025 Christianne Simmons, Chief Transformation Officer City of Fort Worth, Texas 100 Fort Worth Trail Fort Worth, Texas 75254 forvis mazars We appreciate your selection of Forvis Mazars, LLP as your service provider and are pleased to confirm the arrangements of our engagement in this contract. Within the requirements of our professional standards and any duties owed to the public, regulatory, or other authorities, our goal is to provide you an Unmatched Client Experience°. In addition to the terms set forth in this contract, including the detailed Scope of Services, our engagement is governed by the following, incorporated fully by this reference: City of Fort Worth Vendor Services Agreement by and between the City of Fort Worth, Texas and Forvis Mazars, LLP identified as CSC No. 60292 Second Amendment and Second Renewal to City of Fort Worth Contract No. 60292 Summary Scope of Services As described in the attached Scope of Services, our services will include the following: CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 1- DOWNTOWN CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 6- PARK GLEN CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 7- HERITAGE CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 11 - STOCKYARDS CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 12 - CHAPEL HILL CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 14 - TRINITY BLUFF CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 15 - SUN VALLEY CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 19 - HISTORIC CAMP BOWIE CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 20 - EAST LANCASTER AVENUE CITY OF FORT WORTH PUBLIC IMPROVEMENT DISTRICT NO. 21 - LAS VEGAS TRAIL • Agreed-Upon Procedure Services for the year ended September 30, 2024 You agree to assume full responsibility for the substantive outcomes of the contracted services and for any other services we may provide, including any findings that may result except to the extent that those outcomes and services result from the acts or omissions of Vendor. You also acknowledge these services are adequate for your purposes, and you will establish and monitor the performance of these services to ensure they meet management's objectives. All decisions involving management responsibilities related to these services will be made by you, and you accept full responsibility for such decisions. Forvis Mazars, LLP is an independent member of Forvis Mazars Global Limited CITY OF FORT WORTH, TEXAS December 8, 2025 Page 2 We understand you have designated a management-level individual(s) to be responsible and accountable for overseeing the performance of nonattest services, and you have determined this individual is qualified to conduct such oversight. Engagement Fees The fee for our services will be $3,000 for each of the above entities, totaling $30,000 which includes an administrative fee of five (5) percent to cover items such as copies, postage, and other delivery charges, supplies, technology-related costs such as software, licensing, user access, and research tools, and similar expense items. Our pricing for this engagement and our fee structure are based upon the expectation that our invoices will be paid promptly. Payment of our invoices is due upon receipt. Our timely completion of services and the fees thereon depends on the assistance you provide us in accumulating information and responding to our inquiries. Inaccuracies or delays in providing this information or the responses may result in additional billings, untimely filings, or inability to meet other deadlines. Contract Agreement Please sign and return this contract to indicate your acknowledgment of, and agreement with, the arrangements for our services including our respective responsibilities. �O�'VtiS �A�A�'S, i.I.� CITY OF FORT WORTH, TEXAS December 8, 2025 Page 3 Scope of Services — Agreed-Upon Procedure Services We will apply the procedures listed below for each of the identified Public Improvement Districts (PIDs) of the CITY OF FORT WORTH, TEXAS as of and for the period ended September 30, 2024. • We will select a sample of expenditures from the population of all expenditures incurred during the year ended September 30, 2024. The sample size will be the lesser of 10% of the number of expenditure transactions or 25 expenditure transactions. • For the sampled items in step number 1, we will obtain and review the supporting invoice and payment documentation to determine whether they agree with each other and to compare the amount recorded in the accounting records to these supporting documents. • We will obtain the PID Budget and Service Plan (the Plan) for the year ended September 30, 2024 and ensure that the Plan was approved by the CITY OF FORT WORTH. • We will compare final expenditures from the general ledger to the Plan and report any variances of management fee expenses and total expenses in the general ledger exceeding the Plan. A schedule of all expenditure categories compared to the Plan will be attached as an exhibit to each report. • For the sampled items selected in step number 1, we will determine if the expenditure was properly classified within the Plan (i) by functional category and (ii) in the appropriate fiscal year. The City has agreed to these procedures and acknowledged that the procedures to be performed are appropriate. Our responsibility is to carry out these procedures and report on our findings. It is understood that we make no representation regarding the appropriateness of these procedures for the purpose for which this report has been requested or for any other purpose. The procedures we will perform may not address all the items of interest to a user of our report and may not meet the needs of all users of our report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. Our engagement to perform agreed-upon procedures is not designed to constitute an examination or a review of the subject matter, the objective of which is the expression of an opinion or conclusion, respectively, on the subject matter. Accordingly, the report will not express an opinion. or a conclusion on the PIDs' compliance with the Plan. If additional procedures were to be performed, other matters might have come to our attention. In addition, we have no obligation to perform any procedures beyond those listed in the attachment to this letter. Dan Barron, Partner, is responsible for supervising the engagement and authorizing the signing of the report or reports. We will issue a written report upon completion of our engagement that summarizes the procedures performed, and the results of those procedures. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate, we will disclose the restrictions in our report. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. The written report and related procedures we will perform are for the intended use of: Entity Name Party Name CITY OF FORT WORTH, TEXAS Christianne Simmons, Chief Transformation Officer These listed parties will also be asked to provide written agreement to the procedures and acknowledge that the procedures are appropriate for their purposes. A separate agreement and acknowledgment document will be provided for that purpose. However, if you decide to obtain that agreement and acknowledgement separately, you agree to provide, at the conclusion of the engagement, a written representation that you have obtained such agreement and acknowledgement from all necessary parties. CITY OF FORT WORTH, TEXAS December 8, 2025 Page 4 Our report will be intended for use by and restricted to the use of the specified parties and our report will contain such restricted use language. The following apply for the agreed-upon procedure services described above: Our We will conduct our agreed-upon procedures engagement in accordance with Responsibilities attestation standards established by the American Institute of Certified Public Accountants. Limitations 8� Our engagement will not include a detailed examination of all transactions and Fraud cannot be relied upon to disclose misstatements that might exist due to error, fraud, or illegal acts. Should we encounter known or suspected fraud or noncompliance with laws or regulations, we will follow the AICPA Code of Professional Conduct and applicable law to evaluate appropriate communication, if any, to the responsible parties and/or engaging parties. Report Management Responsibilities Written Representations You accept that these procedures are not a substitute for managemenYs responsibility to ensure controls are in place to prevent and detect theft and all other forms of fraud and illegal acts. Therefore, you agree we are not responsible for the cost of damages or any liability arising from errors or irregularities, fraud, defalcations, or any other form of noncompliance or theft, caused by current or former employees, directors, owners, or third parties. If, for any reason, we are unable to complete our procedures, we may decline to issue a report as a result of this engagement. The management of the City is responsible for the following: • Proper recording of transactions and preparation of financial statements • Establishing and maintaining effective internal control overfinancial reporting • Setting the proper tone • Creating and maintaining a culture of honesty and high ethical standards • Establishing appropriate controls to prevent, deter, and detect fraud and illegal acts • Identifying and ensuring compliance with laws and regulations applicable to its activities • Establishing and maintaining effective internal control over compliance • Implementing and monitoring controls To facilitate our engagement, management of the City is responsible for supplying us with all necessary information and for allowing us access to personnel to assist in performing our services. It should be understood that management is responsible for the accuracy and completeness of these items and for the subject matter. At the conclusion of our engagement, we will request certain written representations from you that, among other things, will confirm your responsibility for the PIDs' compliance with the Plan. FORT ��RTH�� City Secretary's Office Contract Routing & Transmittal Slip Contractor's Name: Forvis Mazar, LLP Sub�eCt Of tlle Agreemerit: Second renewal of contract with Forvis Mazar, LLP for PID audits. Please note vendor changed names from Forvis, LLP on Renewal 1 to Forvis Mazar, LLP on second renewal. The existing EIN was not changed. I have confirmed vendor services updated the vendor information and a name change on the agreement is all that is needed at this time. M&C Approved by the Council? * Yes ❑ No 0 If so, the M&C must be attached to the contract. Is this an Amendment to an Existing contract? Yes 0 No ❑ csc 60692 If �so, provide the original contract number and the amendment number. Is the Contract "PermanenY'? *Yes ❑ No 0 If �unsure, see back page for permanent contract listing. Is this entire contract Confidential? *Yes ❑ No 0 If only specific information is Confidential, please list what information is Confidential and the page it is located. Effective Date: September 1, 2025 Expiration Date: �une 30, 2026 If different from the approval date. If applicable. Is a 1295 Form required? * Yes ❑ No 0 *If so, please ensu�e it is attached to the app�oving M&C or attached to the cont�act. Proj ect Number: If applicable. *Did you include a Text field on the contract to add the City Secretary Contract (CSC) number? Yes ❑ No ❑� Contracts need to be routed for CSO processin� in the followin� order: 1. Katherine Cenicola (Approver) 2. Jannette S. Goodall (Signer) 3. Allison Tidwell (Form Filler) *Indicates the information is required and if the information is not provided, the contract will be returned to the department. 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