Title
Auditor-Controller and the Chief Administrative Officer recommending the Board approve and authorize the continuation and utilization of perpetual Agreement 1 with Hinderliter, deLlamas & Associates for the provision of specialized sales tax analysis and recovery services.
FUNDING: General Fund.
Body
DISCUSSION / BACKGROUND
The Auditor-Controller administers one agreement for service that does not have a stated contract term, thus renewing automatically from year to year. Pursuant to Board Policy C-17, departments must obtain authorization from the Board of Supervisors, initially, and on an annual basis, to utilize any contract that does not have a stated contract term. Under this agreement, Hinderliter, deLlamas & Associates (HdL) provides specialized services to the County. HdL has the unique ability to provide a combination of report preparation, data analysis necessary to effectively manage the County’s sales tax base, and to recover revenues erroneously allocated to other jurisdiction and allocation pools. HdL has in place programs, equipment, and personnel to deliver this sales tax service.
ALTERNATIVES
N/A
PRIOR BOARD ACTION
04/22/2025 Legistar file 25-0646
OTHER DEPARTMENT / AGENCY INVOLVEMENT
Procurement and Contracts
FINANCIAL IMPACT
The cost of the contract varies based on sales and/or use tax received by the County as a result of audit and recovery work performed by the Contractor. The base monthly cost per the agreement is $550, escalating annually by the Consumer Price Index. Costs are generally offset with sales tax revenue that would otherwise have not been received, of which the Consultant receives 15%.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
N/A
CONTACT
Joe Harn