COUNTY OF SAN MATEO

Inter-Departmental Correspondence

HEALTH DEPARTMENT

DATE:

October 10, 2008

BOARD MEETING DATE:

November 18, 2008

SPECIAL NOTICE/HEARING:

None

VOTE REQUIRED:

Majority

TO:

Honorable Board of Supervisors

FROM:

Charlene A. Silva, Director, Health Department
Lisa Mancini, Director, Aging and Adult Services

SUBJECT:

Amendment One to the Agreement with Daniel T. Kresteller, C.P.A., M.S., for Certified Public Accountant/Tax Preparer services.

RECOMMENDATION:

Adopt a Resolution:

1.

Authorizing the President of the Board to execute Amendment One to the Agreement with Daniel T. Kresteller, C.P.A., M.S., for Certified Public Accountant/Tax Preparer services for Aging and Adult Services’ conserved clients increasing the total amount by $15,000 from $90,000 to $105,000 for the term December 1, 2007 through December 31, 2008 with the option to renew for two additional years; and

2.

Authorizing the Director of Health or the Director's designee to execute contract amendments which modify the County's maximum fiscal obligation by no more than $25,000 (in aggregate), and/or modify the contract term and/or services so long as the modified term or services is/are within the current or revised fiscal provisions.

VISION ALIGNMENT:

Commitment: Ensure basic health and safety for all.

Goal 8: Help vulnerable people—the aged, disabled, mentally ill, at-risk youth and others—achieve a better quality of life.

Services provided by Mr. Kresteller contribute to this commitment and goal by assisting Deputy Public Guardian staff to optimize the management of conservatees’ assets.

Performance Measure:

Measure

FY 2007-08
Actual

FY 2008-09
Projected

Percent of cases managed by the Public Guardian in which no fiduciary claims were filed against the Aging and Adult Services Division

100%*

99%

* Actual performance exceeded target in FY 2007-08.

BACKGROUND:

The Aging and Adult Services (AAS) Public Guardian/Conservatorship Program serves frail elderly, physically disabled and 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 Estate include managing the person’s finances, marshalling and protecting assets, collecting all income due to the person, paying all just debts, making investments as appropriate, and representing or arranging representation in all legal matters.

As the legally appointed representative, the Public Guardian Program is also responsible for filing taxes for conservatees. The financial complexity of the estates managed by the Public Guardian Program vary; some estates require only simple federal and state forms, while 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. Certified Public Accountant (C.P.A.)/Tax Preparer services ensure the timely, accurate, and correct preparation of tax returns.

Daniel Kresteller, C.P.A., was selected to provide C.P.A./Tax Preparer services as a result of a Request for Proposals (RFP) process, which began in July 2007 with public notices and 267 letters to potential candidates. Three proposals were submitted and reviewed by an Evaluation Committee in September 2007.

On November 28, 2007, the County Manager approved Agreement 57000-08-C162 with Mr. Kresteller for the provision of C.P.A./Tax Preparer services in the amount of $90,000 for the term December 1, 2007 through December 31, 2008.

DISCUSSION:

Amendment One increases the amount of the Agreement to allow AAS to reimburse Mr. Kresteller for unanticipated services provided due to the one-time Federal stimulus claims filed in 2007. AAS filed over 400 additional taxes for Public Guardian clients, causing a 68% increase in the number of tax returns filed in 2007.

Amendment One has been reviewed and approved by County Counsel. The Contractor has assured compliance with the County's Contractor Employee Jury Service Ordinance, as well as all other contract provisions that are required by County ordinance and administrative memoranda, including but not limited to insurance, hold harmless, non-discrimination and equal benefits.

FISCAL IMPACT:

There is no change to the term December 1, 2007 through December 31, 2008 with the option to renew for two additional years. Amendment One increases the amount of the Agreement by $15,000 from $90,000 to $105,000 for the period December 1, 2007 through December 31, 2008. Funds for this Amendment are reimbursed directly from conserved clients’ estate assets. There is no Net County Cost associated with this action.