Inter-Departmental Correspondence

Health Services Agency


November 10, 2004


December 14, 2004



Honorable Board of Supervisors


Charlene A. Silva, Director of Health Services

Lisa L. Mancini, Director of Aging and Adult Services


Agreement with Thomas Mischley, C.P.A., M.B.A., for tax preparer services



Adopt a resolution authorizing the President of the Board of Supervisors to execute an agreement with Thomas A. Mischley, C.P.A., M.B.A., for tax preparer services for Aging and Adult Services Public Guardian’s conserved clients for January 1, 2005 through December 31, 2007



Aging and Adult Services (AAS) provides protective and supportive services, case management, and conservatorship services to functionally impaired adults and seniors. Supportive services provided by AAS include the Public Guardian/Conservatorship Program, which serves frail elderly, physically, and/or mentally disabled residents who are substantially unable to provide for their own personal needs of health, food, clothing, or shelter and/or are unable to manage their financial resources or resist fraud or undue influence.


The Public Guardian, acting under the authority and direction of the Superior Court, may be appointed for the person, for the estate, or for both. The general duties of a Conservator of the Person include arranging for the person’s care and protection, deciding where the person will live, making arrangements for health care, meals, clothing, personal care, housekeeping, transportation, and recreation. The general duties of a Conservator of the Estate include managing the person’s finances, marshalling and protecting the assets, collecting all income due to the person, paying all just debts, making investments as appropriate, preparation of tax returns, and representing or arranging representation in all legal matters.


As the legally appointed representative, the Public Guardian’s Office manages estates of varying financial complexity; some estates may require only a federal 1040 form and state 540 form, others may have residence sales, rental income, and/or securities transactions. Estate and fiduciary returns are also required for deceased clients and/or trusts. In some instances, more complex tax preparation assistance is required. Tax preparer services ensure the timely, accurate, and correct preparation of tax returns.


In 2003 there were 101 complex tax returns prepared at an average cost of $542. An additional 98 “simple” returns were prepared at an average cost per return of $154. There were also 24 clients whose situations were reviewed by the tax preparer, who determined that no returns were necessary in these cases. In 2004 a total of 228 returns were reviewed. Of this total 103 were complex (average cost: $428), 89 were “simple” (average cost: $201) and 36 required no filing of returns.



The Request for Proposals (RFP) process for tax preparation services ending December 2007 began in July 2004 with public notices and 272 letters to potential candidates. Six proposals were submitted and reviewed by AAS representatives and two senior internal auditors from the Controller’s Office in September.


All candidates who submitted proposals were found to be responsive and reliable. Though the skills and abilities of the top three candidates appeared to be similar, Thomas A. Mischley, C.P.A., M.B.A., was selected because his proposal demonstrated experience with and an understanding of AAS’s unique clientele and the condition of their financial affairs in combination with a competitive rate plan. Though Mr. Mischley moved to Sacramento from San Mateo County in December 2002, he maintains an office in the county, has a current business license from Foster City, and he comes to the county frequently to conduct business.


County Counsel and Risk Management have reviewed and approved this agreement as to form and content.


Vision Alignment

An agreement with Thomas A. Mischley, C.P.A., M.B.A., keeps the commitment of ensuring basic health and safety for all and goal number 8: People - Help vulnerable people - the aged, disabled, mentally ill, at-risk youth and others - achieve a better quality of life. Services provided by Mr. Mischely will contribute to this commitment and goal by assisting conservators to ensure timely, accurate and correct preparation of Public Guardian’s conserved clients’ tax returns.


Fiscal Impact

The term of this agreement is January 1, 2005 through December 31, 2007. The maximum the County shall be obligated to pay for the term of this agreement is $240,000. Fees are reimbursed from conservatees’ accounts and interest revenues. These amounts are included in Aging and Adult Services’ approved 2004-05 and 2005-06 budgets. There is no impact on the County General Fund as a result of this action.

Exhibit A


General Description of RFP

Tax Preparer Services


List key evaluation criteria

    Respondents be enrolled agents, C.P.A.s or qualified tax attorneys

    Recent experience processing conservatorship returns

    Demonstrated competence in performing the services required


    Ability to document services, provide reports and maintain records


Where advertised

Through the Independent Newspaper to seven San Mateo County newspapers


In addition to any advertisement, list others to whom RFP was sent

272 letters were mailed to enrolled agents, C.P.A.s, and tax preparers informing them of the RFP.


Total number sent to prospective proposers



Number of proposals received



Who evaluated the proposals

The committee consisted of two Senior Internal Auditors selected by the Controller’s Office and from Aging and Adult Services the Financial Services Manager of Trust and Budget Accounting and a Supervising Deputy Public Guardian


In alphabetical order, names of proposers (or finalists, if applicable) and location

C.G. Uhlenberg, LLP, Redwood City

Daniel T. Kresteller, C.P.A., M.S., Half Moon Bay

Leonard G. Birnbaum and Company, Redwood City

TaxTime, Inc., Menlo Park

Thomas A. Mischley, C.P.A., M.B.A., Foster City

Williams, Adley & Company, LLP, Oakland