10.20.2022 Council Packet
AMMON CITY COUNCIL MEETING
THURSDAY, OCTOBER 20, 2022 7:00 P.M.
2135 SOUTH AMMON ROAD
LIMITED SEATING WILL BE AVAILABLE IN THE CITY BUILDING
THE MEETING WILL ALSO BE AVAILABLE VIA ZOOM:
https://us02web.zoom.us/j/2086124000?pwd=d1NFL1QvM0NPRmV3VTRsYmNrbitUZz09
Meeting ID: 208 612 4000
Passcode: 26666
AGENDA
A. CALL TO ORDER:
Mayor Sean Coletti at 7:00 p.m.
Pledge of Allegiance Council Member Vander Meer
Prayer Council Member Thompson
B. CONSENT AGENDA:
1. Accounts Payable Report: Exhibit A
2. Minutes:
i. October 6, 2022 Regular Meeting
ii. October 13, 2022 Work Session
C. PROCLAMATIONS AND ANNOUNCEMENTS:
Apprenticeship Month
D. PUBLIC COMMENT REGARDING ITEMS NOT ON AGENDA (5-minute limit)
E. ACTION ITEMS:
1. Contract for Services Wipfli Financial (Jennifer Belfield, City Finance Director)
2. Resolution 2022-0012R Surplus Property (Micah Austin, City Administrator)
3. Contract for Services City Hall Remodel Design (Micah Austin, City Administrator)
F. DISCUSSION ITEMS:
1. Water Rights Purchases
2. Miscellaneous
G. ADJOURN
INDIVIDUALS NEEDING ACCOMODATION DUE TO DISABILITY MUST CONTACT CITY HALL NO
Next Resolution Number: 2022-012R
Ammon City Council 10.20.2022Page 1 of 32
LATER THAN 1:00 P.M. THE DAY BEFORE THE SCHEDULED MEETING TO ARRANGE ASSISTANCE
Next Ordinance Number: 694
AMMON CITY COUNCIL MEETING
THURSDAY, OCTOBER 06, 2022 7:00 P.M.
2135 SOUTH AMMON ROAD
AGENDA
A. CALL TO ORDER:
Mayor Sean Coletti at 7:00 p.m.
Pledge of Allegiance Council Member Thompson
Prayer Council Member Wessel
B. CONSENT AGENDA:
1. Accounts Payable Report: Exhibit A
2. Minutes:
i. September 15, 2022 Regular Meeting
AMMON LIGHTING DISTRICT BOARD (CITY COUNCIL ACTING AS LIGHTING DISTRICT BOARD)
C. CONSENT AGENDA:
1. Accounts Payable Report
D. PROCLAMATIONS AND ANNOUNCEMENTS:
E. PUBLIC COMMENT REGARDING ITEMS NOT ON AGENDA (5-minute limit)
F. PUBLIC HEARING:
1. 2022-025: Interim Ordinance 692 Moratorium on Residential Annexations Greater than 10 Acres
G. ACTION ITEMS:
1. Interim Ordinance 692 Moratorium on Residential Annexations Greater than 10 Acres (Micah Austin, City
Administrator)
2. Resolution 2022-010R Initiating the Formation of Fiber LID No. 6 (Dan Tracy, Technology Director
3. Resolution 2022-011R Giving Notice of Intention to Create Fiber LID No. 6 (Dan Tracy, Technology Director)
4. Ordinance 693 Title 10 Tower Ordinance (Micah Austin, City Administrator)
5. Second Amended Annexation Agreement Ammon Village (Micah Austin, City Administrator)
H. DISCUSSION ITEMS:
1. Fiber Department Vehicle Purchase
2. Miscellaneous
I. ADJOURN
MINUTES
City Officials Present: City Officials Absent:
Mayor Sean Coletti City Administrator Micah Austin Councilmember Rex Thompson
Council President Russell Slack City Engineer Tracy Bono
Councilmember Scott Wessel City Clerk Kristina Buchan (at 8:00pm)
Councilmember George Vander Meer (via zoom) Administrative Assistant Shari Ockerman
Councilmember Craig Tibbitts
Councilmember Josh Wheeler
City Attorney Scott Hall
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Ammon City Council 10.20.2022Page 2 of 32
A. CALL TO ORDER:
Mayor Sean Coletti at 7:00 p.m.
Pledge of Allegiance Council Member Thompson
Prayer Council Member Wessel
B. CONSENT AGENDA:
1. Accounts Payable Report: Exhibit A
2. Minutes:
i. September 15, 2022 Regular Meeting
It was moved by Council Member Slack and seconded by Council Member Wheeler to approve the
Consent Agenda. Motion passes unanimously with vote by roll call
It was moved by Council Member Slack and seconded by Council Member Tibbitts to enter into action
as the Ammon Lighting District Board. Motion passes unanimously with vote by roll call
AMMON LIGHTING DISTRICT BOARD (CITY COUNCIL ACTING AS LIGHTING DISTRICT BOARD)
C. CONSENT AGENDA:
1. Accounts Payable Report
It was moved by Council Member Slack and seconded by Council Member Tibbitts to approve the
Consent Agenda. Motion passes unanimously with vote by roll
It was moved by Council Member Slack and seconded by Council Member Wheeler to exit action as
the Ammon Lighting District Board and return to regular business. Motion passes unanimously with
vote by roll call
D. PROCLAMATIONS AND ANNOUNCEMENTS:
There were no proclamations or announcements
E. PUBLIC COMMENT REGARDING ITEMS NOT ON AGENDA (5-minute limit)
There was no public comment
F. PUBLIC HEARING:
1. 2022-025: Interim Ordinance 692 Moratorium on Residential Annexations Greater than
10 Acres
Mayor Coletti reviewed the Public Hearing testimony procedure
City Administrator Austin presented and reviewed the staff report focusing on sewer, density
and platting procedures, recommending approval. Mayor Coletti added concerns related to
collection property taxes and paying for infrastructure for growth. Council Member Wessel
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Ammon City Council 10.20.2022Page 3 of 32
inquired why the restriction applied only to annexations over ten acres. City Administrator
Austin discussed the Citys ability to deal with the impact of smaller annexations.
Mayor Coletti opened the public hearing.
Tom Hunsaker, 2925 Carolyn Ln, noted that there are some areas on the plan map that are out
of compliance with the impact area and added that he hoped existing issues with infrastructure
will be resolved with this ordinance.
Seeing no further testimony, Mayor Coletti closed the hearing and opened the deliberation
G. ACTION ITEMS:
1. Interim Ordinance 692 Moratorium on Residential Annexations Greater than 10 Acres
(Micah Austin, City Administrator)
Summary of Analysis
1. On September 15, 2022, the City Council was made aware of an amendment being
prepared to the Ammon Comprehensive Plan and Future Land Use Map. This amendment
would impact the residential densities designated in the Area of Impact on the Future Land
Use Map. In addition, the Eastern Idaho Sewer District recently imposed a curtailment on
additional ERUs, which primarily impacts residential subdivisions. Based on this information,
the City Council directed staff to prepare an interim moratorium ordinance in accordance
with Idaho Code 67-6524.
2. Idaho Code 67-6524 authorizes the City Council to adopt an interim ordinance to impose
a moratorium if a governing board finds that a plan, a plan component, or an amendment to
a plan is being prepared for its jurisdiction.
3. A land use application filed with the City of Ammon must be evaluated based on the rules,
regulations, and policies that are in effect on the day the application is accepted by the City
of Ammon. The designations currently in effect for residential densities with the Ammon
Area of Impact are found to be in conflict with the Comprehensive Plan and the Future Land
Use Map, thereby necessitating an amendment.
4. Idaho Code Section 67-6524 authorizes the City to adopt an interim moratorium on the
consideration of land use applications for a period of time, not to exceed one (1) calendar
year. The proposed ordinance places a moratorium for 180 days on residential annexations
over 10 acres.
Financial Impact
- Immediate financial impacts are limited to staff time, noticing, and operational costs.
It was moved by Council Member Wheeler and seconded by Council Member Wessel to dispense with
the rule requiring three readings and that the readings be waive. Motion passes unanimously with
vote by roll call.
It was moved by Council Member Wheeler and seconded by Council Member Wessel to adopt
Ordinance 692 and Summary on its third and final reading. Motion passes unanimously with vote by
roll call.
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2. Resolution 2022-010R Initiating the Formation of Fiber LID No. 6 (Dan Tracy, Technology
Director
Technology Director Tracy reviewed the updates to the resolution including the changes
to the legal descriptions and addition of locations to LID 6. Tracy added that the two
resolutions would kick-off the process for LID 6 and a public hearing would be held in
November to hear any concerns before moving forward.
It was moved by Council Member Slack and seconded by Council Member Tibbitts to approve
Resolution 2022-010R. Motion passes unanimously with vote by roll call
3. Resolution 2022-011R Giving Notice of Intention to Create Fiber LID No. 6 (Dan Tracy,
Technology Director)
Summary of Analysis
1. The formation of Local Improvement Districts requires specific public processes as
outlined by law.
2. The adoption of Resolution 2022-010R publicly initiates the formation process.
3. The Resolution provides the districts improvement, boundaries and estimated costs.
4. The adoption of Resolution 2022-011R authorizes the public notification process for
property owners within the districts boundaries.
5. Approval and adoption of these two resolutions simply starts the process, it does NOT
create the LID.
6. Declaring the intention to create the LID and providing for public notice will establish a
public hearing for the council to take public input on this matter during the regular meeting
on November 3rd, 2022.
7. Only after receiving public input can the council vote on whether or not to create the LID.
(Which would likely be scheduled at the next regular meeting following the November 3rd
meeting.)
Financial Impact
- There will be some limited costs to the Fiber department to cover the cost of mailing out
the public notices.
It was moved by Council Member Slack and seconded by Council Member Tibbitts to approve
Resolution 2022-011R. Motion passes unanimously with vote by roll call
4. Ordinance 693 Title 10 Tower Ordinance (Micah Austin, City Administrator)
Austin reviewed background on the request and invited the applicant to present to
Council.
Kolby Hackbarth, 721 South Foothill, discussed the potential commercial developments
throughout the City that would be impacted by the change to this section of Code. Mr.
Hackbarth noted that original ordinances were established when cell tower usage was
first being implemented and had become outdated as technology had improved.
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Summary of Analysis
1. Amendments in 10-32-7 (A) lower the required setback from an existing tower in an
undeveloped commercial area.
2. Amendments include the installation of bollards every four (4) feet by the commercial
development around an existing tower.
3. Amendments include the installation of bollards every four (4) feet during installation
of a tower for any towers installed after September 1, 2022.
4. These amendments will allow for all commercially zoned areas to be fully built out.
5. Comprehensive Plan, Chapter 19, paragraph 2: With this success in making Ammon a
part of the center of retail shopping in eastern Idaho, future economic development
should focus on providing employment opportunities that provide sufficient income to
allow citizens to both live and work in Ammon. In the Population discussion earlier in
this plan, it was noted that educational attainment and median income are substantially
higher in Ammon than the rest of the county and the state. To achieve goals related to
meeting employment needs for a population with higher educational achievement and
commensurate income, this focus should include development of technology centers
within the city. These centers could be medical, research, communications or
technology development.
6. Comprehensive Plan, Chapter 19, Goal #1: Target sectors of the economy that will
provide significant employment opportunities to residents of Ammon, thereby allowing
the city to be a desirable place to live, work, and recreate.
7. Comprehensive Plan, Chapter 19, Goal #2: Develop an economic base
complementary to the active, outdoor
8. Comprehensive Plan, Chapter 19, Goal #3: Identify sites having the necessary criteria
for developing technology parks and sites for other new commercial development that
lend themselves to increased business activity and nonresidential use to preserve larger
areas as primarily residential neighborhoods.
9. Comprehensive Plan, Chapter 19, Goal #4: Ensure the ability for the City to continue
to fund, improve and support itself, including its infrastructure.
10. 10-4-1: ORDINANCE AND MAP MAY BE AMENDED: This zoning ordinance, including
the map, may be amended, supplemented, changed or modified from time to time,
consistent with Idaho Code Title 67, Chapter 65.
11. 10-4-2: APPLICATION FOR AMENDMENT: Persons seeking an amendment of the
zoning ordinance or map shall submit an application to the Administrator designating
the change desired, the reasons therefor and wherein the proposed amendment would
further promote the objectives and purposes of the zoning ordinance, together with
such fee as may be established by the City Council. Upon the receipt of the application,
the Planning Commission shall consider the request. The Planning Commission shall call
a public hearing upon such matters as are required to be heard by the Planning
Commission under law and may call a public hearing on other matters, in the
commission's discretion before submitting its recommendations to the City Council. The
Planning Commission may also recommend amendments to the ordinance and map to
the City Council on its own initiative.
12. 10-4-3: AMENDMENTS BASED ON PRACTICAL APPLICATION OF THE
COMPREHENSIVE PLAN: Before recommending an amendment to the ordinance, it must
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Ammon City Council 10.20.2022Page 6 of 32
be shown that such amendment is founded upon sound reason and practical application
of the Comprehensive Plan adopted by the City Council
13. 10-4-4: PUBLIC HEARING NOTICE: Applications for amending the zoning ordinance
and zoning map shall comply with public hearing and notice requirements of Idaho Code
Title 67, Chapter 65.
- Approval of requested setback amendments in Title 10, Chapter 32
- Presented by Barry Bame, Connect Engineering
Planning and Zoning Commission
Public Hearing #2022-019 was held on Wednesday, September 7, 2022
Public Testimony: 7 people testified in favor of the project, there was no opposing
testimony, and no written testimony was provided.
Commission recommends approval
Reasoned Statement:
Encourages additional commercial growth
Not in a residential area
Not wasting valuable commercial space
Notice
- Notice was published in the Post Register on Friday, August 19, 2022
- Notice was mailed to 20 public entities on Friday, August 19, 2022
- No posting was required
- Public Comment: None
It was moved by Council Member Wheeler and seconded by Council Member Wessel to dispense with
the rule requiring three readings and that the three readings be waived. Motion passes unanimously
with vote by roll call
It was moved by Council Member Wheeler and seconded by Council Member Wessel to adopt
Ordinance 693 and Summary on its third and final reading. Motion passes unanimously with vote by
roll call
5. Second Amended Annexation Agreement Ammon Village (Micah Austin, City
Administrator)
Austin reviewed the concerns date for payment of water rights was missed, new
agreement must be made. Proposal is now for November 30, 2022 to account for
closing deadlines and other limitations.
Summary of Analysis:
1. Amendment to the agreement is in section 7.3 SC-3 changing the date required for
payment to November 30, 2022 to allow time to close on the entire property.
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Ammon City Council 10.20.2022Page 7 of 32
2. Amendment to the agreement in section 7.3 SC-3 changing the date required for
payment to October 1, 2022 to allow for time to close on the property was approved on
July 21, 2022.
3. Developer understands there is currently limited number of connections to the EIRSD
plant.
Parcel Characteristics
- General Location of North Property: north of East 49th South (Township Road), east of
Streeter Avenue, south of Taylorview Lane, and west of 35th East (Ammon Road).
- General Location of South Property: north of East 65th South, east of Hobble Creek
Drive, south of East 49th South (Township Road), and west of 35th East (Ammon Road).
- Acres: 240 acres
- Zoning: requested initial zonings of R-1, R1-A, R-2
- Density: 3.05 units per acre
- The applicant is seeking approval of the amended date for payment of water fee within
the annexation agreement
- Applicant: Todd Timmons, Chris Ensign, Harvest Fields Ammon LLC, and Blake Jolley,
Connect Engineering
It was moved by Council Member Tibbitts and seconded by Council Member Slack to approve. Motion
passes unanimously with vote by roll call
H. DISCUSSION ITEMS:
1. Fiber Department Vehicle Purchase
Technology Director Dan Tracy discussed changes to his budget shifting from leasing
vehicles and instead purchasing used vehicles for his departments. Tracy noted that the
purchase price would be similar to the price for leasing vehicles and would serve the
department. Council directed Tracy to move forward with the purchase option.
2. Miscellaneous
I. ADJOURN
The meeting adjourned at 8:30pm
______________________________
Sean Coletti, Mayor
_____________________________
Kristina Buchan, City Clerk
Ammon City Council Regular Meeting 10.06.2022 Page 7 of 7
Ammon City Council 10.20.2022Page 8 of 32
AMMON CITY COUNCIL MEETING
THURSDAY, OCTOBER 13, 2022 4:30 P.M.
2135 SOUTH AMMON ROAD
AGENDA
A. CALL TO ORDER
Mayor Sean Coletti at 4:30pm
B. DISCUSSION ITEMS
1. Audit RFQ
2. City Hall Expansion Resin Architecture
3. Rawson Street Project Review
4. Comprehensive Plan Amendments pursuant to Idaho Code § 67-6524
5. Miscellaneous
i. Citizen Request: Rental Price Control
C. ADJOURN
MINUTES
City Officials Present: City Official Absent:
Mayor Sean Coletti City Administrator Micah Austin Council President Russell Slack
Councilmember Craig Tibbitts City Planner Cindy Donovan
Councilmember Rex Thompson City Engineer Tracy Bono
Councilmember Scott Wessel Finance Director Jennifer Belfield
Councilmember Josh Wheeler City Clerk Kristina Buchan
Councilmember George Vander Meer Assistant City Planner Heather Jacobson
City Attorney Scott Hall
A. CALL TO ORDER
Mayor Sean Coletti called the meeting to order at 4:30pm
B. DISCUSSION ITEMS
1. Audit RFQ
Finance Director Belfield reviewed the two proposals that had been submitted during the RFQ
process noting that the prices were very similar and that Wipfli provided more services and
assistance during the audit process. Belfield recommended choosing Wipfli and was directed by
Council to return with a contract at the next meeting.
Ammon City Council Work Session 09.08.2022 Page 1 of 2
Ammon City Council 10.20.2022Page 9 of 32
2. City Hall Expansion Resin Architecture
Representative from Resin Architecture, Johnathon Gallup, was present via Zoom to review plans and
building options and costs with Council. Gallup noted that a new scope of work would be needed to
address the significant remodel of the existing building in addition to new space. Council asked that a
new contract be brought forward for discussion at a future meeting.
3. Rawson Street Project Review
Council and Staff reviewed the Rawson Street Expansion project and lessons learned. City Engineer
Bono presented before and after photos noting the significant improvements to the area. Bono also
added that for future projects, he would like to see an extended timeline allowing for a full year of
meetings and design reviews with residents.
4. Comprehensive Plan Amendments pursuant to Idaho Code § 67-6524
Council and Staff discussed focus areas for the ongoing annexation moratorium and implemented at
the last meeting. Council directed Staff to focus on long-term planning that encompasses the entire
community when considering location of developments. Staff noted that keeping higher density and
commercial developments together would assist in maintenance of streets and infrastructure. Staff
asked for guidelines on density caps throughout the impact area and how annexations could fit into
those guidelines.
5. Miscellaneous
i. Citizen Request: Rental Price Control
Council briefly discussed a request for the City to consider rental price control. Staff noted
that there was no precedent for such action and questioned the legality in Idaho.
C. ADJOURN
The meeting was adjourned at 6:58pm.
______________________________
Sean Coletti, Mayor
_____________________________
Kristina Buchan, City Clerk
Ammon City Council Work Session 09.08.2022 Page 2 of 2
Ammon City Council 10.20.2022Page 10 of 32
CITY OF AMMON PROCLAMATION
APPRENTICESHIP MONTH
WHEREAS, National Apprenticeship Month is celebrating its eighth anniversary of raising
awareness of the vital role registered apprenticeships play in providing opportunities to the
people of Idaho; and
WHEREAS, allowing apprentices to earn while they learn prepares them/or a pathway to well-
paying careers and the ability to advance in those careers; and
WHEREAS, registered apprenticeships enable employers to develop and train their future
workforce while offering career seekers affordable paths to secure high-paying jobs with
benefits; and
WHEREAS, registered apprenticeship programs are able to meet the changing demands of
contribute to Idaho's industries; and
WHEREAS, the advancement and well-being of the eastern Idaho depends upon its ability to
expand opportunities in its workforce that are inclusive of people who are historically
underserved, marginalized, and adversely affected by persistent poverty and inequality in their
chosen fields; and
WHEREAS, the City of Ammon recognizes registered apprenticeship is a proven and industry
driven training model that can build up a workforce for the jobs necessary to help our economy
thrive especially jobs in growth industries like manufacturing, healthcare, high tech, energy and
construction; and
WHEREAS, the City of Ammon recognizes that registered apprenticeships deliver a critical
talent pipeline that can help address our state's pressing issues such as modernizing our
cybersecurity response, addressing public health, and strengthening our state's infrastructure.
NOW, THEREFORE, I, Sean Coletti, Mayor of the City of Ammon do hereby proclaim November
2022 to be
APPRENTICESHIP MONTH
in Ammon and I urge all citizens to join me in this special observance.
____________________________________
Sean Coletti, Mayor
_________________________
Kristina Buchan, City Clerk
Ammon City Council 10.20.2022Page 11 of 32
Ammon City Council
October 20, 2022
Mayor Coletti and City Councilmembers:
Contract for Services Wipfli Perform FY 2022 Audit
Staff Presenting:
Jennifer Belfield, Finance Director
Recommendation
-Staff respectfully recommends that the Ammon City Council authorize the Mayor to sign the FY
2022 audit engagement letter with Wipfli.
Summary of Analysis
1.The City of Ammon did a request for proposal/qualifications for auditing services.
2.On August 30 we emailed the RFP to Searle Hart & Associates PLLC, Jensen Poulsen & Company,
PLLC, Rudd & Company PLLC, and Wipfli.
3.We published the request for qualifications in the Post Register on 9/13/22 and 9/20/2022.
4.The due date was September 27, 2022.
5.Wipfli and Jensen Poulsen & Company, PLLC were the only companies to respond.
6.Wipfli was cheaper and provides more services.
7.October 13 the proposals were brought to the City Council with a recommendation to select
Wipfli.
8.Staff recommends Council authorizing the Mayor to sign an engagement letter with Wipfli so we
can start on the FY 2022 audit.
Financial Impact
The annual financial audit is $38,000, and a single audit would be an additional $4,500.
The audit is coded to GL # 10-410-640.
Motion
I move to approve the contract for services with Wipfli and authorize the Mayor to sign the
engagement letter.
Attachments:
1.Wipfli Proposal for Audit Services
2135 South Ammon Rd., Ammon, Idaho 83406 City Hall: (208) 612-4000
www.ci.ammon.id.us Page | 1
Ammon City Council 10.20.2022Page 12 of 32
Proposal for .Audit Services
For the fiscal year ended September 30, 2022
City of Ammon
September 7, 2022
Kimberly Dare, CPA, CFE, CGMA
Partner
1220 Whitewater
Idaho Falls, ID 83402
208-523-5953
Ammon City Council 10.20.2022Page 13 of 32
Table of Contents
Letter of Transmittal 1
Profile of Independent Auditor 3
Statement of Qualifications 7
Approach to the Audit 11
Our Understanding of Your Requirements and Expectations 16
Compensation 18
Appendix
Peer Review
Audited Financial Statements (separate attachments)
Ammon City Council 10.20.2022Page 14 of 32
403 East Third Street 815 626 1277
Sterling, IL 61081 wipfli.com
September 7, 2022
Mayor and City Council
Care of Kristina Buchan
ƉĬǒĭŷğƓθĭźƷǤƚŅğƒƒƚƓ͵ǒƭ
2135 South Ammon Rd.
Ammon, Idaho
We appreciate the opportunity to present our proposal regarding auditing services for City of
ĩĩıĪ ˍ˙9Ēřŵ˚ˎ ćıō řĎò ćĒőèÏģ ŵòÏō òĪîĒĪĈ òŊřember 30, 2022. Wipfli LLP (Wipfli) is very
interested in serving as auditors for the City. The strength and experience of Wipfli LLP
positions us as a leader in providing the value-added services that our clients have come to
expect.
Understanding of the Work to be Performed
We understand the services requested. We will audit the financial statements of the
governmental activities, each major fund, and the aggregate remaining funds. We are responsible
for performing certain limited procedures involving required supplementary information. We
anticipate presenting the final report to thò 9Ēřŵ˜ő 9ıŞĪèĒģ ÏĪî yÏŵıō Ïř řĎòĒō ōòĈŞģÏōģŵ
scheduled meetings in February.
Additional services included with the audit are assistance with the preparation of the Financial
Report, and assistance with preparation of depreciation, GASB 68 liabilities, or other schedules
as necessary based on discussion with the City. We will also assist in he preparation and filing of
the Data Collection Form.
The following are distinct benefits to the City in working with Wipfli as your independent
certified public accountants and business advisors:
We have significant experience serving counties, cities, villages, towns, counties, schools
and other governmental organizations. Wipfli understands the issues that are important
to the City. The team assigned to your engagement will be specifically chosen based on
its experience with similar City audit engagements.
When you engage Wipfli, you are working with ıĪò ıć řĎò zıōřĎųòőř˜ő ģÏōĈòőř ÏèèıŞĪřĒĪĈ
and consulting firms. We are large enough to dedicate the resources and personnel to
resolve the most sophisticated issue, yet small enough to give you the personalized,
responsive and proactive service that you deserve.
2
Ammon City Council 10.20.2022Page 15 of 32
Our reputation for delivering responsive, high quality service is due, in large part to our
commitment to senior level participation in all phases of client service. With this
experienced senior management involvement, we maintain close one-on-one client
relationships, ensuring continuity and efficiency. We are committed to perform the work
within the agreed upon timetable as discussed in our proposal.
ÂĒŊćģĒ˜ő èıĩĩĒřĩòĪř řı řĎò ĈıŲòōĪĩòĪř őòōŲĒèòő ĒĪîŞőřōŵ ōŞĪő îòòŊˀ Âò ıććòō řōÏĒĪĒĪĈ ĒĪ
the form of onsite training and national conferences.
We believe that Wipfli can be of significant assistance to the City and look forward to serving
you.
This proposal is a firm and irrevocable offer for 60 days.
Please direct technical, price and contract questions to me. Our contact information follows
below:
Kimberly Dare, Partner; Theresa Flannery, Sr. Manager
Wipfli LLP
1220 Whitewater Dr
Idaho Falls, ID 83402
Telephone Line: 208-523-5953
Email: kdare@wipfli.com
tflannery@wipfli.com
We appreciate the opportunity to propose on your audit services.
Sincerely,
Wipfli LLP
2
Ammon City Council 10.20.2022Page 16 of 32
Profile of Independent Auditor
Profile of Independent Auditor
Firm experience: A national leader
For more than 85 years, government organizations throughout the
United States have relied on the experienced professionals at
Wipfli for advice.
At Wipfli, the City will have access to the resources of a large
regional firm and will receive the personal attention of a local firm.
¨Ďò 9Ēřŵ˜ő ÏŞîĒř ųĒģģ çò Ŋòōćıōĩòî with staff from our Idaho Falls,
Idaho offices. In total our firm has approximately 100 individuals
with governmental auditing experience.
Our focus and dedication to industry segments provides our
client's access to business experts in their industry. We offer
training, webinars, products, services, and other proactive
information that will help our clients shape their organizations,
assist their communities, and stay in compliance.
Firm Structure
Wipfli LLP is a limited liability partnership, formed in 1930, with
èÏŊĒřÏģ ŊōıŲĒîòî çŵ řĎò ćĒōĩ˜ő ʜʡʟ˱ partners. The firm operates 48
offices in the United States and 2 offices in India. Its headquarters
are located in Milwaukee, Wisconsin.
Wipfli is organized along specialized industry and business unit
practices. Our practice group includes CPAs, dedicated
information technology specialists, human resource specialists, tax
experts, and other specialists. Our philosophy is to provide clients
with quality, overall service tailored to meet their special needs.
Our firm does not consider an audit engagement to consist of
simply analyzing the records and submitting the report. We
believe that identification and follow-up on problem areas, as well
as maintaining a positive relationship with our clients, can be more
important than the audit report itself. We believe that our
continuing long-term relationships with organizations listed
throughout this proposal are evidence of our service commitment.
Government Specialty
As a firm, Wipfli has been providing governmental audit services for more than 50 years. This
wealth of experience has allowed us the opportunity to provide a multitude of services to a
variety of different governmental entities including townships, municipalities, villages, cities,
counties, school districts, and more.
City of Ammon and Wipfli LLP 3
Ammon City Council 10.20.2022Page 17 of 32
ÂĒŊćģĒ˜ő őŊòèĒÏģĒżòî ĠĪıųģòîĈò ÏĪî òŴŊòōĒòĪèò ųĒřĎ őřÏřò ÏĪî ģıèÏģ ĈıŲòōĪĩòĪř ÏőőĒĈĪĩòĪřő
encompasses a variety of engagements such as
Financial Statement Audits under Government Auditing Standards
Compliance Audits under OMB Title 2 CFR Part 200
Operation Audits
Internal control studies
GASB new standard implementation
We have also provided financial management training and program eligibility audits. These
engagements have provided us with the opportunity to learn a variety of state and local
government accounting systems, which span the spectrum from manual accounting systems to
the largest computerized systems.
We understand the appropriate General Accounting Office and other pronouncements regarding
the audits of grants and related publications. In order to maintain our position as a leader in
governmental programs, Wipfli is committed to ongoing education for our staff in this highly
technical practice area so they can serve as both technical advisers and providers of quality
services.
Our dedicated governmental staff must meet the continuing education requirements of the
Government Auditing Standards. In addition, they are encouraged to gain a broad range of
experience in various government entities. We believe this provides them with a better
understanding of how governments work and how they are interrelated.
ÂĒŊćģĒ ĎÏő ĞıĒĪòî řĎò ĩòōĒèÏĪ bĪőřĒřŞřò ıć 9òōřĒćĒòî ŞçģĒè èèıŞĪřÏĪřő˜ ˍ b9 ˎ XıŲòōĪĩòĪřÏģ
ŞîĒř ŞÏģĒřŵ 9òĪřòō ˍřĎò ˙9òĪřòō˚ˎ ćıō 9 ćĒōĩőˀ ¨Ďò 9òĪřòō Ēő Ï ĪÏřĒıĪÏģ èıĩĩŞĪĒřŵ ıć 9
firms that demonstrates a commitment to governmental audit quality and raises awareness of
the importance of governmental audits. The
Center provides members with best practices,
guidelines, and tools CPAs need to perform
quality governmental audits and better serve their clients.
License to Practice
Wipfli is a certified public accounting firm licensed to practice in the State of Idaho. Wipfli and
key professional staff are properly licensed to practice in Idaho and have active licenses in good
standing. Evidence of licensure is available upon request.
It is the policy of our firm that all professional personnel be familiar with and adhere to the
independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the
AICPA, the Idaho Board of Accountancy, state statutes, and other regulatory agencies as
applicable.
In order to maintain this level of quality and fulfill the trust our clients place in us, Wipfli
provides ongoing training to all associates. This training is also provided to all new hires as they
begin their service with the firm. Wipfli also conducts an independent, in-house inspection of a
sample of assurance engaĈòĩòĪřő ćıō òÏèĎ ŊÏōřĪòō řı ĩÏĠò őŞōò řĎÏř řĎò ćĒōĩ˜ő ŌŞÏģĒřŵ èıĪřōıģ
standards are being met. In addition, we update our quality control document whenever new
auditing requirements are enacted.
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Wipfli utilizes three distinct levels of review on every engagement to ensure that different
perspectives are considered and addressed. Resolution of any potential disputes regarding
accounting, auditing, and financial reporting issues are ultimately resolved under the direction of
řĎò ćĒōĩ˜ő ŊÏōřĪòō ıć ÏőőŞōÏĪèò őòōŲĒèòőʻ ųĎı ĎÏő řĎe final approval on disposition of these issues.
Engagement partners are not able to issue reports without the requisite levels of quality control
review.
Independence
Wipfli is independent of the City as defined by auditing standards generally accepted in the
ĪĒřòî řÏřòő ÏĪî řĎò ˀ ˀ XòĪòōÏģ èèıŞĪřĒĪĈ ććĒèò˜ő XıŲòōĪĩòĪř ŞîĒřĒĪĈ řÏĪîÏōîőˀ Şō
firm annually obtains certifications from the professional staff regarding independence concerns
with any clients. Wipfli does not have any professional relationships involving the City or any of
its agencies or component units. If an independence issue would surface during the contract
period, it will be promptly discussed with you.
In the past 5 years, Wipfli has worked with the City as their independent auditors. As part of this
relationship, Wipfli has provided, from time to time, suggestions and consultation on the
application of accounting principals and other questions. At no time has the independence of
Wipfli in relation to the City been compromised by these consultations.
Quality Control and Assurance
Our professionals must meet rigorous standards. Only graduates with high academic
achievement who exhibit qualities of leadership and exceptional communication skills are
considered for employment at Wipfli. Wipfli is committed to training our professionals. To
accomplish this, we maintain a continuing education program for our entire staff. We provide at
least 120 hours of continuing professional education every three years to all our professional
staff. Professionals who perform audits in accordance with Government Auditing Standards
(Yellow Book) meet the annual education requirements in governmental continuing education.
In addition, the firm complies with the Yellow Book independence standards as well. Our
professionals regularly attend in-house education programs as well as programs conducted by
the American Institute of Certified Public Accountants and a variety of professional
organizations.
Because Wipfli LLP operates in a highly competitive environment, it is important to set and
achieve the highest standards of quality. We believe this is good business. It helps ensure we
have satisfied clients, and it gives us a positive basis for differentiating Wipfli from other firms.
The effectiveness of our internal quality control program and procedures are independently
evaluated every three years through our participation in the peer review program. Our firm has
consistently received an unqualified opinion which means our system of quality control in the
year of review met the objectives of quality control standards published by the AICPA and was
being complied with. Our last quality control review was performed for the year ended June 30,
2019. A copy of our latest peer review report is included in the Appendix.
Our in-house inspection program covers all of our firm locations. Our program encompasses all
of the elements of quality control. In addition to our inspection program, our quality control
review procedures provide for partner concurring reviews of selected engagements before
issuance of the financial statements, post-issuance of selected financial statements and
obtaining independence statements from all of our personnel twice a year.
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Stephanie Cavadeas is currently the quality control partner for our firm. It is her responsibility
to administer our inspection program and she is also responsible for leading our peer review
process that occurs every three years.
Conflict of Interest
We are not aware of any potential conflicts of interest.
Statement of Qualifications
Prior Experience Auditing Government Entities
Our audit and consulting experience related to governmental agencies ranges from school
districts to municipalities. Our firm presently audits or recently has audited counties, cities,
school districts, technical colleges, Indian tribes, cooperative education service areas, and other
government entities.
Our current Idaho/Montana City and County audits consist of the following:
Phone Engagement Years Size
(Based on
Client Contact Name Number Partner serving
relativity to Idaho)
City of Victor Troy Butzlaff 208-787-2940 Kimberly Dare 3 Small
Sugar CityWendy McLaughlin 208-356-7561 Fred Goodworth2 Small
City of HavreDoug Kaercher 406-265-6719 Kimberly Dare 5-6 Medium
Bingham County Pam Eckhardt 208-782-3160 Fred Goodworth>7 Medium
Bannock County Kristi Klauser 208-236-7331 Fred Goodworth3 Large
We understand the strength of our client service team is an important criterion in making your
selection. The partners, managers and staff in the Firm have developed substantial
governmental audit experience as a result of providing audit services to many area governments
ÏĪî ıōĈÏĪĒżÏřĒıĪőˀ ÂĒřĎ řıîÏŵ˜ő řòèĎĪıģıĈŵ ÏĪd our office locations, we have a wealth of
resources available to us at any point in time. Principal supervisory and management personnel
will encompass the City engagement team as listed below.
Kimberly Dare, CPA, CFE, CGMA
ÄƧɏɥȞǒɏ
A real problem solver, Kimberly Dare loves working with her clients to resolve issues
large or small. After graduating from Montana State University-Billings, she decided
to apply her accounting skills and knowledge wherever they were most needed. The
result is a solid foundation in a wide variety of industries, including state and local
governments and nonprofit organizations. Kimberly has also met the stringent
criteria and passed the CFE exam to achieve the designation of Certified Fraud
CŴÏĩĒĪòōˀ pĒĩçòōģŵ˜ő îĒŲòōőò çÏèĠĈōıŞĪîʻ ĠòòĪ őòĪőò ıć îòřÏĒģʻ ÏĪî îòŊřĎ ıć
expertise make her an excellent resource for most any business. Kimberly is a
member of the AICPA and GFOA. Kimberly leads the Government service line within
Wipfli. In the last three years, Kimberly has taken 185.7 CPE hours of Auditing related
CPE. Of this amount, 130.4 specifically relates to governmental auditing.
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Theresa L. Flannery, CPA,
ÏǒȞǻȩɏ ƧȞƧǭǒɏ
Theresa Flannery is an Audit Manager with extensive experience auditing nonprofit
& governmental entities. Shò ÏŊŊōòèĒÏřòő ıŊŊıōřŞĪĒřĒòő řı ŞĪîòōőřÏĪî èģĒòĪř˜ő
business and passions, and help eliminate areas of risk. She relishes the opportunity
řı ŊōòőòĪř ćĒĪÏĪèĒÏģ őřÏřòĩòĪřő èģòÏōģŵ ÏĪî ÏèèŞōÏřòģŵˀ ¨ĎòōòőϘő ćıèŞő Ēő ÏŞîĒřĒĪĈ
Idaho governments of all sizes, from water districts to Counties. Theresa is licensed
in Idaho and a member of the AICPA and ISCPA. Theresa also leads the Government
Technical Issues Committee within Wipfli. In the last three years, Theresa has taken
138.5 CPE hours of Auditing related CPE. Of this amount, 104.3 specifically relates to
governmental auditing.
Fred V. Goodworth, CPA
ÄƧɏɥȞǒɏ١ ǻȞɥǒɏȞƧȓ ɏǒʅǻǒʆ ɌɏȩDŽǒɗɗ
Fred Goodworth is a partner providing tax, audit, and accounting services for the
manufacturing, agriculture, financial institutions, and government and nonprofit
industries. For Fred, accounting has always been more about relationships than
numbers; he actively listens to gain insight ĒĪřı òÏèĎ èģĒòĪř˜ő ĒĪîĒŲĒîŞÏģ ıō çŞőĒĪòőő
needs. He takes great satisfaction in helping clients navigate their challenges and
achieve success. In the last three years, Fred has taken 120 CPE hours of Auditing
related CPE. Of this amount, 37.64 specifically relates to governmental auditing.
Staff and Senior Accountants
Staff and Senior Accountants will be determined at a later date. They will be well versed in the
governmental industry and will have the same government CPE as the above associates. The
staff will have City background.
Wipfli is organized along specialized industry and business unit practices. Our practice group
includes CPAs, dedicated information technology specialists, human resource specialists, tax
experts, and other specialists. Our philosophy is to provide clients with quality, overall service
tailored to meet their special needs.
Litigation
Wipfli is not involved in any pending litigation and has not been named in any litigation over the
past three years which dealt with the quality of audit work or of pricing of auditing services
rendered.
Disciplinary Action
No disciplinary action has been taken against Wipfli LLP, or any member of our firm by the State
Board of the AICPA or any other regulatory agency.
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Approach to the Audit
The City is unique; therefore, no cookie-cutter audit would be appropriate for the results you
òŴŊòèřˀ ¨ĎÏř˜ő ųĎŵ ÂĒŊćģĒ ĎÏő îòŲòģıŊòî őřÏřòˑıćˑřĎòˑÏōř ÏŞîĒř řııģő ÏĪî ĩòřĎıîıģıĈĒòő řĎÏř
identify your risk areas and focus your audit accordingly. We further encourage our staff to
òŴòōèĒőò ŊōıćòőőĒıĪÏģ ĞŞîĈĩòĪř őı Ïő řı èıĪîŞèř ÏĪ ÏŞîĒř řĎÏř˜ő őŊòèĒćĒè řı ŵıŞō ıōĈÏĪĒżÏřĒıĪ
rather than simply completing an ÏŞîĒř ˙èĎòèĠģĒőřˀ˚ Şō őřÏćć is trained to develop practical
suggestions for improvements or recommend alternatives where opportunities exist. This
value-added advice is communicated formally in the management report.
Communication is an important factor when planning our audit engagement. Working closely
together, we allocate sufficient meeting time with your management team to determine roles
and discuss audit expectations. These meetings further help establish timelines, determine risk
areas, and allow us to obtain a deeper understanding of your operations so that we may ensure
an effective, efficient audit. Throughout the process, we work closely with your staff, keeping
them apprised of what actions are planned and why and discussing the timing of our work, as
well as the roles your staff members play.
Going Beyond the Ordinary
Wipfli devotes considerable time to monitoring developments in a variety of industries. We
identify key issues for our clients and ensure they are aware of those issues and their impact.
Our professionals are recognized for their expertise, speaking at regional and national
conferences and publishing informative articles in a variety of publications.
Key differentiators include:
Integrating a holistic approach to service delivery.
Creating a relationship with the client that is based on collaboration and trust.
Committing to our clients, ensuring the day-to-day working relationship we maintain
with our clients is as important as the result.
Understanding how to drive ongoing performance by linking strategies to actions.
If any areas of dissatisfaction are found, we will do everything we can to work with you and find
a solution to the issue. Seldom do we have the problem of finding a mutually agreeable solution
for our clients. The key is that Wipfli is made aware of any issue by the City so that we can take
the appropriate action.
Continuity of Your Service Team
ÂĒŊćģĒ˜ő ŲòřòōÏĪ òŴŊòōřő ĎĒř řĎò ĈōıŞĪî ōŞĪĪĒĪĈ and quickly establish a strong rapport with you
ÏĪî ŵıŞō řòÏĩˀ Âò˜ōò ŊōıŞî řı ĎÏŲò řŞōĪıŲòō ōÏřòő řĎÏř ćÏģģ ųòģģ çòģıų ĒĪîŞőřōŵ ÏŲòōÏĈòőˀ ¨Ďò
ÏŲòōÏĈò ģòĪĈřĎ ıć őòōŲĒèò Ïř ÂĒŊćģĒ Ēő ʢˀʣ ŵòÏōőˀ bĪ ĩıőř èÏőòőʻ ŵıޘģģ çò ųıōĠĒĪĈ ųĒřĎ òŴŊòōĒòĪèòî
professionals with 10+ years of experience. Staff continuity minimizes disruption to your
organization, saves you time and money and helps provide reliable service. Consistent, cohesive
and dedicated, our teams provide you with an expected experience year after year. We strive to
limit the rotation of personnel. As an important client of Wipfli, the City will receive priority on
the staffing of your engagement.
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Client Satisfaction
bř˜ő ıĪò řĎĒĪĈ řı őÏŵ èģĒòĪř őÏřĒőćÏèřĒıĪ Ēő ĒĩŊıōřÏĪř˅ Ēř˜ő ŌŞĒřò ÏĪıřĎòō řı ĩòÏőŞōò Ēřˀ ÂĒŊćģĒ
continually strives to be the firm of choice by òÏōĪĒĪĈ èģĒòĪřő˜ èıĪćĒîòĪèò ÏĪî ĩòÏőŞōĒĪĈ řĎòĒō
satisfaction.
Âò ųıĪ˜ř çò őÏřĒőćĒòî ŞĪřĒģ ŵıޘōò ʛʚʚ̈ őÏřĒőćĒòîˀ
Tentative Schedule for Performing Key Phases of the Audit
In a normal current audit cycle, a tentative schedule, including time estimates for each
significant segment of the audit and staff level to be assigned for the audits, follows:
Audit Area Tentative Dates Staff Level
By October 15th Partner/Manager
Entrance conference
December Manager/Staff Accountant
Planning/Preliminary Fieldwork
o Updating internal control
documentation
o Testing internal controls
o Develop audit programs/
procedures
th
By December 15 for Manager/Staff Accountant
General audit fieldwork
onsite work/
January for cleanup and
wrap-up
By February 15th Partner/Manager
Review preliminary drafts of
financial statements, single audit
report, and audit workpapers
By February 15th Partner/Manager
Presentation to the Finance, Tax &
Budgets Committees
By February 28th Partner/Manager
Presentation to the City Board
Estimated Engagement Hours
Please see the chart below for the estimated timetable for the September 30, 2022 audit for each
step of this engagement. The schedule was designed from your specific requirements and
ensures on-time deliverables. This plan can be adjusted based on the input from the audit
committee or finance team.
Engagement steps Hours Staff Level
Planning/Interim 41Partner, Manager, Senior
Fieldwork 108Manager, Senior/Staff
Drafts56Partner, Manager, Senior
Presentation 3Manager
In order for us to meet the deadlines that have been included in the performance specifications
section of the request for proposal for auditing services, we expect all audit documentation and
account reconciliations, including budget and related materials, organizational charts, programs
and access to financial and other management information systems, to be completed and
available on the first day of fieldwork.
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As a result of the pandemic, we have performed numerous audits completely remote over the
past year. The number of hours we spend in the field and at Wipfli offices will be at the
discretion and preference of the City. We are fully prepared for a remote audit but are willing to
be onsite as well.
In order to meet your needs, Wipfli will utilize the four-step approach below.
Step 1: Audit Strategy
We will develop a comprehensive audit strategy for the City. Our audit strategy will encompass
a comprehensive understanding of the entity and its environment. This will include discussions
on areas of concern to management, as well as changes in operations and funding. We will also
assess the risk of misstatement using prior audit adjustments, management comments, and
initial assessment on the effectiveness of internal controls, and other risks.
Step 2: Planning/Interim
During the preliminary phase of the audit, we will request a meeting with the management team
to ensure we have a clear understanding of their preferred style of communication and their
òŴŊòèřÏřĒıĪő ıć ÂĒŊćģĒ Ïő řĎò 9Ēřŵ˜ő ĒĪîòŊòĪîòĪt auditors. During these meetings, we will discuss
řĎò 9Ēřŵ˜ő èıĪèòōĪőʻ Īòų ÏèèıŞĪřĒĪĈ őřÏĪîÏōîőʻ ÏĪd risks the City may face. We want to identify
early any significant accounting issues and develop an approach to resolve them.
During the planning phase, we will discuss the timing for the interim work, audit fieldwork, and
the schedules, as well as the records to be provided by City staff. We will also perform initial risk
assessments.
Step 3: Year-End Fieldwork
Year-end fieldwork will encompass numerous procedures including testing of account balances,
review of minutes, grant analysis, and review of financial statement supporting documents.
Certain audit procedures we perform each year will vary, and some will be unpredictable.
Step 4: Reporting and Wrap-Up
After the completion of fieldwork, we will conduct an exit conference with appropriate
personnel to discuss all significanř ĒőőŞòőˀ Âò ųĒģģ őŞçĩĒř ıĪò îōÏćř èıŊŵ ıć 9Ēřŵ˜ő ōòŊıōř řı řĎò
9Ēřŵ˜ő WĒĪÏĪèò 9ıĩĩĒřřòòˀ
Workpapers
Upon request, Wipfli will provide a copy of the workpapers pertaining to any questioned costs
determined in the audit. The workpapers must be concise and provide the basis for the
questioned costs as well as an analysis of the problem. The workpapers will be retained for at
least three years from the end of the audit period. The workpapers will be available for
examination by authorized representatives of the cognizant federal or state audit agency, the
GAO, and the City.
Use of Technology & Sampling
We make significant use of technology as part of our audit process. We prefer workpapers in an
electronic format whenever possible. Wipfli will use a variety of methods to test balances,
including confirming, sampling, scoping, analytics, and control testing. Some or all of these may
be assisted by use of statistical software.
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Our Understanding of Your Requirements and
Expectations
In your request for proposal, you desire to enter into a contract for the examination and
preparation of all financial statements for all City funds, for the fiscal year ending September 30,
2022.
The annual audit will be in accordance with generally accepted auditing standards; Government
Auditing Standards, issued by the Comptroller General of the United States, Government
Auditing Standards, and the audit requirements of Title 2 U.S. Code of Federal Regulations Part
200, Uniform Administrative Requirements, Cost Principles , and Audit Requirements for Federal
Awards (Uniform Guidance) and will include such test of accounting records and such other
auditing procedures as are necessary to enable us to express an opinion on the fairness of the
financial position and operating results of the individual, combining an combined funds and
account groups of the City. The audit will include a review of the systems of internal accounting
control to ensure that there is effective control over revenues, expenditures, assets and
liabilities.
Supplementary information accompanying the financial statements will also be subjected to the
auditing 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 auditing standards
generally accepted in the United States of America, and will provided an opinion on it in relation
to the financial statements as a whole.
We will issue the following:
Financial Report, including the Report on FeîòōÏģ ųÏōîő ˍ ĒĪĈģò ŞîĒřˎ ːçıŞĪî èıŊĒòő
and a PDF of the completed document
Communication to Those Charged with Governance and Management.
Data Collection Form filed with the Federal Audit Clearinghouse (if needed).
Compensation
While the process of conducting an audit can be very similar from accounting firm to accounting
firm, the Wipfli difference includes the value you receive from our audit process. Our audit
services approach is designed to deliver timely, cost-effective, high-quality professional services.
It centers around service excellence, communication, and our continuing quest to be on the
leading edge of industry changes. Right from the start of the audit engagement, you can expect
Wipfli to understand your industry and provide expert assistance. Our well-planned approach
ensures an efficient and effective audit experience.
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One Year Audit Fee Proposal 2021
Annual Financial Report $38,000
Data Collection Form , UG Audit4,500
Travel 0
Total $42,500
Management LetterIncluded
Presentation to the City Council and Finance Included
Team
Federal Clearinghouse Included
Submission
The fees listed include all out of pocket expenses. Our fees listed also include normal
communications with the City during the year usually relating to audit, accounting, or
compliance matters.
If the City requests additional services outside of the audit, an agreed upon procedures
engagement would be entered into as a separate engagement. As with most of our engagements,
we would anticipate giving the City an estimated fee up front prior to performing the procedures
and often will give a not-to-exceed proposal.
Assumptions
The quote above is based on the following assumptions:
City staff will be cooperative participants in the process and will effectively communicate
with the auditors.
Our Single Audit fee includes testing for one (1) major program. Such testing is consistent
with prior audit requirements.
Our fee proposal may be subject to adjustments for a change in the scope of the audit.
City staff will perform a comprehensive financial close process on the modified accrual
basis, and there will be minimal adjusting journal entries.
Requested information will be provided on a timely basis.
There will be no significant changes in the operation of City.
Out-of-Pocket Expenses
The cost of bound reports is included in expenses.
Cost Overruns
We work closely with management to contain the cost of professional services. We do this by:
Making recommendations to improve efficiency and controls.
Obtaining a comprehensive understanding of your year-end closing process. This avoids
misunderstandings and inefficiencies for both you and our personnel.
Preparing a comprehensive listing of client-prepared workpapers.
Using technology efficiently in workpaper preparation and audit testing.
We will work with City staff to agree on required schedules, informational needs, and due dates.
It is also understood that any fee adjustments required if assumptions are not met will be
discussed and agreed to by City and Wipfli before additional work is performed.
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A PPENDIX
Ammon City Council 10.20.2022Page 27 of 32
Peer Review
Internal quality control processes, including in-house inspections, ensure that we maintain a
high level of quality and fulfill the trust clients place in us. We are also subject to an independent
peer review every three years under the standards of the American Institute of Certified Public
Accountants.
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