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Dubuque Regional Humane Society Contract Renewal 2015-2020 Copyright 2014 City of Dubuque Consent Items # 20. ITEM TITLE: Dubuque Regional Humane Society Contract Renewal SUMMARY: City Manager recommending approval of a new five-year agreement with the Dubuque Regional Humane Society beginning July 1 , 2015. SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Approve ATTACHMENTS: Description Type ❑ Humane Society Contract Renewal-MVM Memo City Manager Memo ❑ Staff Memo Staff Memo ❑ Diann Guns Letter Supporting Documentation ❑ Contract Supporting Documentation THE CITY OF Dubuque UBE I erica .i Masterpiece on the Mississippi 2007-2012-2013 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Humane Society Contract Renewal Recommendation DATE: June 24, 2015 Public Health Specialist Mary Rose Corrigan is provided background history on the City's Purchase of Service Agreement with the Dubuque Regional Humane Society, and recommending City Council approval of a new five-year agreement with the Dubuque Regional Humane Society beginning July 1, 2015. The following changes are in the proposed five-year agreement: 1. Based on the "proposed allocation of expenses to the City of Dubuque, Iowa" report prepared by Honkamp Krueger, the following adjustments have been made to the contract: a. "Estimated City costs for public surrenders if no DRHS" has been reduced by 50%. The City will take some of the responsibility for public surrenders that do not pay a surrender fee, but we do not feel that the whole cost should be paid for by the City. Also, the DRHS should provide the amount of revenue received for city animals that are adopted. b. Cruelty investigations for City have been reduced 50%. The DRHS has not provided a number or amount of time for cruelty investigations. c. A cost accounting system will not be required. However, on an annual basis, the DRHS should update the percentage of city animals vs. total animals on the "Proposed allocations of expenses to City of Dubuque" spreadsheet. Also, monthly reporting will still be required and reporting that allocates the cost of City of Dubuque animals using updated percentage of City of Dubuque animals as compared to the total animals. 2. Section 7.3 added: "DRHS must provide payment to City for services DRHS is required to provide, but not able to provide under this Agreement and which the City must pay another entity for such service upon receipt of an invoice from City. I concur with the recommendation and respectfully request Mayor and City Council approval. Mic ael C. Van Milligen MCVM:jh Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Mary Rose Corrigan, Public Health Specialist 2 THE CM OF E Dubuque DuBAll-AmemaCity Masterpiece on the Mississippi ,.2M-N13 TO: Mike Van Milligen, City Manager FROM: Mary Rose Corrigan, Public Health Specialist SUBJECT: Humane Society Contract Renewal Recommendation DATE: June 19, 2015 INTRODUCTION This memo provides background history of the City's purchase of service agreement with the Dubuque Regional Humane Society (DRHS) and a recommendation for a new five-year agreement beginning July 1 , 2015. BACKGROUND Prior to FY2005, the City purchase of service agreement was renewed annually and generally included a 2-3% increase in payment from the previous year. In the spring of 2004, the city and the DRHS had extensive negotiations regarding the agreement, prompted by a letter from the DRHS to the City Council requesting a $248% increase, from $30,584 to $106,483. During past negotiations, I researched alternatives to contracting with the DRHS for animal services. Although viable options were proposed, the short time frame to execute these options prior to the contract expiring made them difficult to execute. At one point the city manager recommended a termination to the agreement notice, however, negotiations did resume and the first five-year agreement was approved. The agreement included a graduated increase from $46, 400 in FY05 to $112,400 in FY09. The agreement also stated that the DRHS would provide monthly reports with data on the number of animals brought in from City Animal Control, Police and citizen finders along with revenues received by the DRHS. In 2008, Assistant City Manager Cindy Steinhauser and Budget Director Jenny Larson and I negotiated a new five-year agreement with the DRHS. The new agreement included the following provisions for the DRHS: • A third-party financial audit provided prior to July 1 , 2013, and annually • Institute a cost accounting system by December 31 , 2010 and provide reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control. Once in place, the revenue and expense reports shall be submitted to the City monthly. • An account report of the direct City expenditures for each of the activities identified above will be added to the regular monthly reports • Clarification of special accommodations and other minor changes 1 The new agreement began using the base fee of$115,772, a 3% increase from the previous year's agreement and increased by the annual CPI. The annual increase would not be less than 3% nor more than 5% of the annual fixed fee for the prior year. In FY2014, the final year of this agreement, the City paid the DRHS $130,303.00. The history of payments to the Humane Society since FY1999 is: FY 1999 $26,940 . FY 2008 $109,400 FY 2000 $27,756 . FY 2009 $112,400 FY 2001 $28,584 . FY 2010 $115,772 FY 2002 $29,304 . FY 2011 $119,245 FY 2003 $30,036 . FY 2012 $122,822 FY 2004 $30,636 . FY 2013 $126,507 FY 2005 $46,404 . FY 2014 $130,303 FY 2006 $71 ,400 . FY 2015 $133,039 FY 2007 $106,400 . FY 2016 $123,142 DISCUSSION In the 2004 agreement, minimal reports were required by DRHS. In the 2009 agreement, the DRHS agreed to: "DHS shall institute a cost accounting system and shall not later than December 31 , 2010 provide to City reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control. At such time as DHS has a system in place to allow production of the revenue and expense reports, such reports shall be rendered no later than the fourth Thursday of the succeeding month." This provision was not met by the DRHS. Therefore, we do not have accurate information on the cost for city animals brought to the DRHS. Jenny Larson and I negotiated a one-year agreement for FY2015. We requested a number of changes, the most significant being the DRHS providing accurate costs for city animals through provision 6:3. Percentage of wages by each activity for each staff provision. DRHS shall institute a cost accounting system and shall provide reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control and assign % of wages by each activity for each staff position. Also, Section 3 (1), (2) and (3) add specific penalties for failure to develop and utilize the cost accounting system for city animals. The penalties were applied to their payments 2 every month. DRHS CONTRACT PAYMENTS Payment Date Contract Month Payment Amount Penalty September 16, 2014 July 2014 $9,977.93 10% (1 ,108.65) October 21 , 2014 August 2014 $10,532.25 5% (554.33) November 18, 2014 September 2014 $10,532.25 5% (554.33) December 22, 2014 October 2014 $10,532.25 5% (554.33) February 17, 2015 November 2014 $10,532.25 5% (554.33) February 17, 2015 December 2014 $10,532.25 5% (554.33) May 26, 2015 January 2015 $10,532.25 5% (554.33) May 26, 2015 February 2015 $10,532.25 5% (554.33) May 26, 2015 March 2015 $10,532.25 5% (554.33) June 18, 2015 April 2015 $10,532.25 5% (554.33) June 18, 2015 May 2015 $10,532.25 5% (554.33) TOTAL $116,300.43 (6,661.36) Since March 30, 2015, negotiations for a new contract beginning July 1 , 2015 have been ongoing. See attached letter to Chairperson Diann Guns dated May 20, 2015, which outlines the details of the past and current negotiations. Following a meeting with Dubuque Regional Humane Society representatives Diann Guns, Chairperson, Dustin Manternach, Treasurer, and Maria Benham Director, along with myself, Budget Director Jennifer Larson and City Manager Michael Van Milligen, final details for a new contract were agreed upon. The following changes are in the proposed five-year agreement: 1 . Based on the "proposed allocation of expenses to the City of Dubuque, Iowa" report prepared by Honkamp Krueger, the following adjustments have been made to the contract: a. "Estimated City costs for public surrenders if no DRHS" has been reduced by 50%. The City will take some of the responsibility for public surrenders that do not pay a surrender fee, but we do not feel that the whole cost should be paid for by the City. Also, the DRHS should provide the amount of revenue received for city animals that are adopted. b. Cruelty investigations for City have been reduced 50%. The DRHS has not provided a number or amount of time for cruelty investigations. c. A cost accounting system will not be required. However, on an annual basis, the DRHS should update the percentage of city animals vs. total animals on the "Proposed allocations of expenses to City of Dubuque" spreadsheet. Also, monthly reporting will still be required and reporting that allocates the cost of City of Dubuque animals using updated percentage of City of Dubuque animals as compared to the total animals. 2. Section 7.3 added: "DRHS must provide payment to City for services DRHS is 3 required to provide, but not able to provide under this Agreement and which the City must pay another entity for such service upon receipt of an invoice from City. RECOMMENDATION I recommend that the City Council approve the five-year Purchase of Service Agreement between the City of Dubuque and the Dubuque Humane Society. COUNCIL ACTION Authorize the Mayor to sign the attached Purchase of Service agreement between the City of Dubuque and the Dubuque Regional Humane Society on behalf of the City of Dubuque. cc Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Jenny Larson, Budget Director 4 Dubuque Health Services Department THE CITY OF � City Hall Annex AH-Ame<ieaCily 1300 Main Street DUB � ' Dubuque,IA 52001 1® Office(563)589-4181 Fax(563)589-4299 Master piece on the Mississippi 2007.2012.2013 TTY(563)589-4193 health@cityofdubuque.org www.cityofdubuque.org May 20, 2015 Diann Guns, Chair Dubuque Regional Humane Society Board of Directors 4242 Chavenelle Rd Dubuque, IA 52002 Dear Diann: As the City's Agreement with the Dubuque Regional Humane Society (DRHS) is coming to a close on June 30, 2015, and we prepare for a new agreement, I am providing a history of our working relationship and information relevant to the consideration of the next agreement. Prior to FY2005, the City purchase of service agreement was renewed annually and generally included a 2-3% increase in payment from the previous year. In the spring of 2004, the city and the DRHS had extensive negotiations regarding the agreement, prompted by a letter from the DRHS to the City Council and discussions at a City Council meeting, requesting a $248% increase, from $30,584 to $106,483. During the negotiations, the City researched alternatives to contracting with the DRHS for animal services. Although viable options were proposed, the short time frame to execute these options prior to the contract expiring made them difficult to execute. At one point I recommended a termination to the agreement notice, however, negotiations did resume and the first five-year agreement was approved. The agreement included a graduated increase from $46, 400 in FY05 to $112,400 in FY09. The agreement also stated that the DRHS would provide monthly reports with data on the number of animals brought in from City Animal Control, Police and citizen finders along with revenues received by the DRHS. In 2008, Assistant City Manager Cindy Steinhauser, Budget Director Jenny Larson and Public Health Specialist Mary Rose Corrigan negotiated a new five-year agreement with the DRHS. The new agreement included the following provisions for the DRHS: • A third-party financial audit provided prior to July 1, 2013, and annually Service People Integrity Responsibility Innovation Teamwork • Institute a cost accounting system by December 31, 2010 and provide reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control. Once in place, the revenue and expense reports shall be submitted to the City monthly. • An account report of the direct City expenditures for each of the activities identified above will be added to the regular monthly reports • Clarification of special accommodations and other minor changes I The new agreement began using the base fee of$115,772, a 3% increase from the previous year's agreement and increased by the annual CPI. The annual increase would not be less than 3% nor more than 5% of the annual fixed fee for the prior year. In FY2014, the final year of that agreement, the City paid the DRHS $130,303.00. The 2004 agreement required minimal reports by the DRHS. In the 2009 agreement, the DRHS agreed to provide more comprehensive financial reports based on the following provision: "DHS shall institute a cost accounting system and shall not later than December 31, 2010 provide to City reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control. At such time as DHS has a system in place to allow production of the revenue and expense reports, such reports shall be rendered no later than the fourth Thursday of the succeeding month." However, this provision was never met by the DRHS. Although, reports on revenue and expenses for the entire DHRS operation were provided, breakdown for the costs associated with our Agreement were not. Therefore, we did not have accurate information on the cost for city animals brought to the DRHS. During this five year agreement, the City was cognizant of projects and issues being addressed by the DRHS, including the planning and development of a new facility and the retirement of your long-time director, Jane McCall. We also understood the process of hiring your new director, Maria Benham, and her acclimation to your organization and the community. Mary Rose Corrigan met with Maria Benham on November 27, 2013 at the DRHS and explained some of the history with the City's past agreements. Mary Rose also explained the need for negotiating a new agreement before July 1, 2014 and that the City would be requiring a cost-based accounting report in order to determine the actual cost of animals brought to the DRHS by the City. City Budget Director Jennifer Larson and Mary Rose Corrigan then began negotiations with Maria Benham on March 7, 2014 for the current year's agreement (FY2015). The negotiations included a number of subsequent meetings including the following: • May 5, 2014: Meeting with Jenny Larson, Mary Rose Corrigan, and Maria Benham at the DRHS to discuss how the DRHS could determine a cost per animal for the Service People Integrity Responsibility Innovation Teamwork animals brought in by the City. Discussions also included determining costs and categories related to City animals. A facility tour was also provided. It was also agreed that a City Finance Department staff member could potentially assist with setting up the DRHS's Quickbooks software in order to provide the information necessary for determining the cost per City animal. • May 22, 2014: Jenny Larson and Melissa McGuiness from the City Finance Department met with Maria Benham at DRHS. Since Melissa was familiar with Quickbooks, the software used by the DRHS, it was determined that the current payroll system was not going to calculate staff time spent on City animals, a necessary component to calculating City costs per animal. • May 30, 2014: Mary Rose Corrigan, Jenny Larson, Melissa McGuiness, Maria Benham, and you, as a Board Member, met at the DRHS. It was determined that the DRHS would need to purchase additional software such as Quickbooks Pro or Quickbooks Premier to assist with payroll and accounting. Other methods such as bar coding and scanning supplies used on City animals were suggested. City staff also provided dates NICC was providing training on Quickbooks Pro and Premier. • June 19, 2014: Mary Rose Corrigan and Jenny Larson met with Maria Benham, Anthony Quinn, and DRHS Treasurer and Accountant, Nancy Troester. During this meeting Maria stated they had a method for tracking the costs related to city animals, including employee percentages and costs. She was completing a month-long employee time study which would assist in accounting for staff time spent on City animals. In lieu of purchasing new software, Maria stated the information would be tracked and compiled manually by their current financial service, Grassland Accounting Services. This would then provide more accurate information for a future software purchase. In addition to minor technical and language revisions, along with DRHS providing accurate costs for City animals, the new agreement included the following changes: Section 3. Annual Fee. Removed "provided, however, that the increase in the annual fixed fee each year shall not be less than 3% and no more than 5% of the annual fixed fee for the prior year." The annual increase will be based solely on the Consumer Price Index—All Urban Consumers (CPI-U)—US City Average. All items, during the period ending in May immediately preceding such Fiscal Year as published by the Bureau of Labor Statistics of the US Department of Labor. Section 5. Releasing impounded animal. Remove "City shall pay to DRHS any impoundment fees received by city for impounded animals that were not received by DRHS from an Animal Control Officer or City of Dubuque Police Officer, such as to be paid to the DRHS on a monthly basis." The city now collected all impoundment fees including those from animals brought in by citizen finders. Section 6. Reports. Add to 6.1. The report will include number of animals brought in by City Animal Control, City Police and citizen finders (added citizen finders). Add to 6.3. Percentage of wages by each activity for each staff provision. DRHS shall institute a cost accounting system and shall provide reports that break down revenue and expenses in various categories, including but not limited to, activities such as adoption, Service People Integrity Responsibility Innovation Teamwork is animal cruelty, education, development, cemetery, promotion, City of Dubuque Animal Control and assign % of wages by each activity for each staff position. Section 10. Disposal of Impounded Animals. Changed the requirement to hold a licensed cat from 5 to 3 days for the owner to claim. Section 5. Added: Allowing access to the City's animal licensing data for use of the database by DRHS and its employees for purposes of confirming ownership, vaccination and licensing information for animals in the possession of the DRHS pursuant to this agreement. Section 3 (1), (2) and (3) added specific penalties for failure,to develop and utilize the cost accounting system for city animals: (1) The payment of fees under this contract is dependent upon the DRHS's compliance with the terms and conditions of this contract related to Section 6.3, cost accounting. (2).In addition to other remedies available to the City of the DRHS fails to comply with the terms and conditions of this contract relating to cost accounting requirements, specifically employee payroll distribution to city animals and allocation of invoices to city animals, as well as requirements in 6.1, 6.2, and 6.3, the City may unilaterally reduce the fee that is otherwise payable to the DRHS in accordance with the terms and conditions of this clause. (3) The fee earned by the DRHS will be reduced ten percent (10%) the first month of noncompliance and five percent (5%) each additional month of noncompliance. The new agreement was approved by City Council on July 7, 2014. Both the City and the DRHS agreed to a one-year agreement in lieu of the changes and information the new reporting would provide. The history of payments to the Humane Society since FY1999 is: • FY 1999 $26,940 0 FY 2008 $109,400 • FY 2000 $27,756 0 FY 2009 $112,400 • FY 2001 $28,584 0 FY 2010 $115,772 • FY 2002 $29,304 0 FY 2011 $119,245 • FY 2003 $30,036 . FY 2012 $122,822 • FY 2004 $30,636 . FY 2013 $126,507 • FY 2005 $46,404 . FY 2014 $130,303 • FY 2006 $71,400 . FY 2015 $133,039 (Proposed) • FY 2007 $106,400 k Since executing the new agreement, ongoing discussions have occurred to work through the reporting requirements and to prepare for a new agreement will be needed by July 1, 2015. On August 27, 2014, Mary Rose Corrigan called Maria Benham to remind her of reports due by the fourth Thursday. Service People Integrity Responsibility Innovation Teamwork The City then received the July financial statements on August 27, 2014 in an e-mail from Maria Benham to Mary Rose Corrigan. Maria wrote that the reports were not accurate for several reasons and that she would re-review the calculations and share adjustments before finalizing August reports. On September 8, 2014, Mary Rose Corrigan e-mailed a letter (attached) explaining why the 10% penalty clause would be enacted for the July 2014 payment. On September 9, 2014, Maria Benham requested clarification on the reporting requirements and a meeting with her and board chair, Anthony Quinn. Mary Rose Corrigan then responded via e-mail with clarifications and a meeting date. On September 15, 2014, Jenny Larson and Mary Rose Corrigan met with Maria Benham and Anthony Quinn to review why the 10% penalty was applied and also what was needed for the DRHS to comply with the new agreement. It was suggested that the DRHS seek outside assistance to set up their accounting and financial reporting. On September 25, 2014, Maria Benham sent the August 2014 report along with the July 2014 revenue report. On October 30, 2014, Maria provided the number of animals taken in during July, August, and September 2014, per Jenny Larson's request. On October 13, 2014, Jenny Larson discussed the financial reporting situation with Board treasurer, Dustin Manternach. Dustin understood the City's needs and Jenny forwarded him the cost spreadsheet Maria had proposed. Dustin suggested a follow-up meeting. On October 27, 2014, Maria Benham sent an e-mail to Mary Rose Corrigan discussing j revising the DRHS's operating hours, by being closed on Mondays, and requesting the City's approval of this. On November 24, 2014, Maria Benham forwarded the October 2014 reports and a clarification of the payroll detail report. i On December 19, 2014, Mary Rose Corrigan and Jenny Larson met with Jen Degenhardt of Honkamp Krueger Accounting, that had been hired by the DRHS to review their accounting and financial reports. The City supplied Ms. Degenhardt with information related to the past and current contracts. On December 23, 2014, Maria Benham forwarded November 2014 reports. The reports lacked information regarding employee expense. On January 23, 2015, Maria Benham forwarded December 2014 reports. Both the December and November reports lacked the required information that had previously been noted. Service People Integrity Responsibility Innovation Teamwork On February 2, 2015, Maria Benham contacted Mary Rose Corrigan inquiring about payment for November 2014. Payment for November and December was then initiated with a 5% penalty. On March 2, 2015, Maria Benham sent an e-mail to Mary Rose Corrigan apologizing for January and February reports being late; stating that she would send them by the end of the week and also that she was soon expecting a report from Honkamp Krueger. She also stated she would provide dates to begin contract negotiations. On March 10, 2015, Mary Rose Corrigan e-mailed Maria Benham to set up a contract meeting stating the June 9, 2015 deadline for the City Council Meeting. On March 30, 2015, Jenny Larson and Mary Rose Corrigan met with Maria Benham, Dustin Manternach and yourself to discuss a new agreement beginning July 1, 2015. At this meeting you stated the DRHS board understood the City's frustration and that you thought the Humane Society could meet the City's needs but not to the level of detail that we discussed. You presented a report from Honkamp Kroeger and a "proposed allocation of expenses" report to the City. Numerous other issues were discussed, including the DRHS's use of O'Connor & Brooks for payroll and compilation reporting. While Mary Rose Corrigan and Jenny Larson could not immediately respond to the reports since they.had just received them, they did request clarification in an e-mail to Maria Benham on April 2, 2015. Maria Benham provided additional information on April 7, 2015. On April 24, 2015, Maria Benham provided additional requested information from the April 2nd request and that she was still waiting for a report on adoption revenue for 2014, which Jenny Larson had requested. Maria explained that even though they had hired O'Connor & Brooks to do payroll and compilations, the monthly bookkeeping formally done by their outside accountant was now done in-house. The staff person had yet to be trained since they were waiting on the completion of the audit and the closing of the 2014 books. Maria stated that the books were a "total mess" and had not yet been reconciled yet this year. Maria stated the best they could do is to provide spreadsheets of activity and requested for directions on how we would like that done. She also requested information on the move toward a new contract. On April 30, 2015, Mary Rose Corrigan responded to Maria Benham with the information needed for the reports; which is a spreadsheet of activity for the month which would tie to Quickbooks, then first quarter spreadsheet which would tie to Quickbooks and then the monthly compilation when completed by O'Connor & Brooks. After several additional e- mails, a meeting was set for May 21, 2015. On May 8, 2015, Maria Benham sent January-March 2015 Profit/Loss Statements reconciled from Quickbooks and that she would forward the compilation from O'Connor & Service People Integrity Responsibility Innovation Teamwork Brooks later that day or Monday, along with other information. A meeting was set for May 21, 2015. Later, Maria requested this be rescheduled, but that was not possible. On May 19, 2015, Maria Benham forwarded the compilation report to Mary Rose Corrigan. Maria stated she would most likely not be at the meeting. However, per your request, the meeting was rescheduled for 7:30 AM on May 21, 2015 to allow for Maria's attendance. To date, the following payments have been made to the DRHS for the 2014-2015 Agreement: DRHS CONTRACT PAYMENTS Payment Date Contract Month Payment Amount Penalty September 16, 2014 July 2014 $9,977.93 10% (1,108.65) October 21, 2014 August 2014 $10,532.25 5% (554.33) November 18, 2014 September 2014 $10,532.25 5% (554.33) December 22, 2014 October 2014 $10,532.25 5% (554.33) February 17, 2015 November 2014 $10,532.25 5% (554.33) February 17, 2015 December 2014 $10,532.25 5% (554.33) TOTAL $62,639.18 ($3,880.30) In addition to resolving the financial accounting and reporting requirements for the current year's contract, a new contract amount, potential penalties and reporting requirements will need to be agreed upon prior to forwarding a contract to the City Council for approval. The City's agreement with the DRHS is a significant purchase of services and we expect to fully account for the money the City pays for these services. Although we have received the compilation report on May 19, 2015, these reports need to be sent on a more timely basis so that the current and future contracts can be paid according to their monthly schedule. The City will continue to work with you to resolve these issues and to develop a beneficial agreement for both of our organizations. I look forward to meeting with you. Sincerely, Michael C. Van Milligen, City Manager i` cc Dustin Maternach, Treasurer, Dubuque Regional Humane Society Jennifer Larson, Budget Director Maria Benham, Dubuque Regional Humane Society Director Mary Rose Corrigan, Public Health Specialist Service People Integrity Responsibility Innovation Teamwork Dubuque Health Services Department THE CITY OF City Hall Annex All-Amehea City 1300 Main Street LJ r Dubuque,IA 52001 U DUME Office(563)589-4181 Fax(563)589-4299 Masterpiece on the Mississippi 2007.2012.2013 TTY(563)589-4193 health@cityofdubuque.org www.cityofdubuque.org November 26, 2014 Maria Benham, Director Dubuque Regional Humane Society 4242 Chavenelle Rd Dubuque, IA 52002 Dear Maria, Per our conversation, you requested more detail regarding the reports requested by the City as stated in Section 3 of our agreement. The letter provided a general description of the required reports. In the latest reports through September, holiday pay, overtime, severance pay, expense reimbursement, mileage reimbursement, employer taxes and contributions (Medicare, SS, unemployment, 401 K match) have not been allocated to city, kennel, maintenance and administration. Supply reports should also have expense allocations to City each month as well. Overall, we would request cost accounting for reporting on city animals. Cost accounting is a subset of accounting that develops detailed information about costs as they relate to units of output and to departments, primarily for purposes of providing inventory valuation (product costing) for financial statements, control, and decision making. Standard cost systems are widely used for budgeting and performance evaluation purposes in both job-order and process cost systems. Standard costs are predetermined target costs, and are used to assist in the budget process, identify trouble areas, and evaluate performance. In a standard cost system, product costing is achieved by using predetermined standard costs for material, direct labor, and overhead. Standard costs are developed on the basis of historical cost data adjusted for expected changes in the product, production techniques, engineering estimates, and other considerations. If you and Board Member, Justin Manternach, still wish to meet with Jenny Larson and myself, please give us some possible meeting dates so we can get it scheduled. I appreciate your continued cooperation. Service People Integrity Responsibility Innovation Teamwork Sincerely, Mary Rose Corrigan, Public Health Specialist City of Dubuque Health Services Department MRC/lh cc Jenny Larson, Budget Director Mike Van Milligen, City Manager Anthony Quinn, Dubuque Regional Humane Society, Board of Directors Chair Service People Integrity Responsibility Innovation Teamwork Dubuque Health Services Department THE CITY OF kzAld City Hall Annex AIIAmericaCity 1300 Main Street t ' Dubuque,IA 52001 Office(563)589-4181 Fax(563)589-4299 Masterpiece on the Mississippi 2007•2012.2013 TTY(563)589-4193 health@cityofdubuque.org www.cityofdubuque.org September 9, 2014 Maria Benham, Director Dubuque Regional Humane Society 4242 Chavenelle Rd Dubuque, IA 52002 Dear Maria, The DRHS's first payment under the new agreement for July, 2014 will be reduced by 10% per Section 3.(3) of the agreement: SECTION 3. ANNUAL FEE. As compensation to DRHS for providing the services herein specified during the term of this agreement, the City must pay DRHS during the term of this agreement an annual fixed fee as follows: $133,039 for fiscal year July 1, 2014 - June 30, 2015. The annual compensation must be payable in equal monthly installments due on or before the last day of each month during such Fiscal Year, commencing July 31, 2014. (1) The payment of fees under this contract is dependent upon the DRHS's compliance with the terms and conditions of this contract related to Section 6.3, cost accounting. (2) In addition to other remedies available to the City if the DRHS fails to comply with the terms and conditions of this contract relating to cost accounting requirements, specifically employee payroll distribution to city animals and allocation of invoices to city animals, as well as requirements in 6.1. 6.2, and 6.3, the City may unilaterally reduce the fee that is otherwise payable to the DRHS in accordance with the terms and conditions of this clause. (3) The fee earned by the DRHS will be reduced ten percent (1091o) the first month of noncompliance and five percent (5946) each additional month of noncompliance. Budget Director Jenny Larson and I reviewed the reports we received and determined they did not meet the terms of the contract for the following reasons: Under 6.3 of the contract: Service People Integrity Responsibility Innovation Teamwork "DRHS must utilize a cost accounting system and must provide reports that break down revenue and expenses for city animals, including but not limited to, activities such as adoption, animal cruelty, education, development, cemetery, promotion, owner surrender, City of Dubuque Animal Control. DRHS revenue and expense reports, including costs related to City animals, must be rendered no later than the fourth Thursday of the succeeding month." 1. Salaries and benefits are not accurately split between city animals and other activities. It is in progress but not completed as required by the contract. . 2. A revenue report split by City of Dubuque animals and other activities has not been provided as required. 3. Accounts payable has been split by City of Dubuque animals and other activities, please provide an explanation of how the split was arrived at for each expense category. Sincerely, Mary Rose Corrigan, Public Health Specialist City of Dubuque Health Services Department MRC/Ih cc Jenny Larson, Budget Director Mike Van Milligen, City Manager Service People Integrity Responsibility Innovation Teamwork AGREEMENT BETWEEN THE CITY OF DUBUQUE, IOWA AND DUBUQUE REGIONAL HUMANE SOCIETY THIS Agreement, dated for reference purposes the 1 sc day of July, 2015, is made and entered into by and between the City of Dubuque, Iowa, ("City") and the Dubuque Regional Humane Society ("DRHS"). Whereas, City has no suitable shelter for dogs, cats and other animals that may be taken up or received pursuant to Title 7, Chapter 6, Article B, 7-613-10 of the City of Dubuque Code of Ordinances; and Whereas, DRHS is an incorporated society which maintains suitable shelter for animals (the Shelter) which may be taken or received pursuant to Title 7, Chapter 6, Article B of the City of Dubuque Code of Ordinances; and Whereas, it is deemed to be in the best interest of City to enter into an agreement with DRHS to provide animal housing and services for City. NOW, THEREFORE, IT IS AGREED BETWEEN THE PARTIES HERETO AS FOLLOWS: SECTION 1. TERM. The term of this Agreement is from July 1 , 2015 through and including June 30, 2020. SECTION 2. SHELTER AND EQUIPMENT. 2.1 . DRHS must provide the Shelter and all equipment in the Shelter necessary for the operation of an animal shelter in accordance with the terms of this Agreement and the laws and administrative rules of the State of Iowa, and the City of Dubuque Code of Ordinances. 2.2. DRHS must maintain the Shelter in a clean and sanitary manner and must not permit any condition to exist that might constitute a public nuisance. 2.3. DRHS must manage and operate the Shelter and provide proper and adequate housing and feeding for all animals, pursuant to this agreement, which come into its custody. SECTION 3. ANNUAL FEE. As compensation to DRHS for providing the services herein specified during the term of this Agreement, the City will pay DRHS during the term of this Agreement an annual fixed fee as provided herein. 3.1 . For fiscal year July 1 , 2015-June 30, 2016: $123,142.00. 061715bal 3.2. For each succeeding fiscal year, the annual fee will be adjusted upward on the first day of each such fiscal year during the term hereof beginning July 1 , 2016 by the annual percentage change of the Consumer Price Index—All Urban Consumers (CPI- U)—US City Average—All Items, during the period ending in May immediately preceding the beginning of each such fiscal year, as published by the Bureau of Labor Statistics of the US Department of Labor, or of any revised or successor index hereafter published by the Bureau of Labor Statistics or other agency of the United States Government succeeding to its function. 3.3. The annual fixed compensation shall be payable in equal monthly installments due on or before the last day of each month during each such fiscal year, commencing July 31 , 2016. 3.4. The payment of fees under this Agreement is dependent upon DRHS's compliance with all of the terms and conditions of this Agreement including but not limited to the terms and conditions in Section 6, Financial and Accounting Reporting. 3.5. In addition to any other remedies available to City, if DRHS fails to comply with the following terms and conditions of this Agreement, City may unilaterally reduce the fee that is otherwise payable to the DRHS by ten percent (10%) for each month of noncompliance: Reporting requirements for payroll distribution to city animals and allocation of invoices to city animals; Requirements in Sections 6.1 . 6.2., and 6.3. SECTION 4. DAILY FEE. DRHS may retain a daily fee charged to an animal owner for keeping animals received from an animal control officer or City of Dubuque police officer, as well as all daily fees charged to an animal owner for services not within the scope of this Agreement. SECTION 5. RELEASING IMPOUNDED ANIMAL. 5.1 . DRHS may not under any circumstances release an impounded animal to the owner without the owner producing evidence that all impoundment and license fees have been paid to City. Impoundment fees paid at DRHS will be paid to City on or before the 10th day of each month for impoundment fees paid to City during the previous calendar month. 5.2. For purposes of this Agreement DRHS will be granted access to City's animal licensing database upon City's receipt of a database privacy policy for DRHS employees. Use of the database by DRHS and its employees will be limited to confirming ownership, vaccination and licensing information for animals in the possession of DRHS pursuant to this Agreement. 2 SECTION 6. REPORTS. 6.1 . DRHS must provide City with monthly reports on a form approved by City detailing the number of animals taken in under the terms of this Agreement and the amount of revenue paid to DRHS for any service provided by DRHS for each such animal. The report must include the number of animals brought in by City Animal Control, City Police, and citizen finders. Such reports must be rendered monthly not later than the third Thursday of the following month. 6.2. DRHS must provide monthly financial statements from its internal accounting system, including statement of activities, balance sheet, and expenses by vendor detail. Such reports must be rendered monthly not later than the third Thursday of the following month. 6.3. DRHS must update and provide the internally developed spreadsheet called "Allocation of Expenses to the City of Dubuque, IA" which is based on the expense allocation calculated by Honkamp Krueger & Co., P.C. in its report issued March 2, 2015. The "Allocation of Expenses to the City of Dubuque, IA" report must include cumulative columns for total expenses and expenses allocated to City. DRHS "Allocation of Expenses to the City of Dubuque, IA" report must be rendered monthly no later than the third of Thursday of the following month. 6.4. DRHS must furnish to City the quarterly "Accountant's Compilation Report" prepared by an independent accounting firm quarterly no later than the fifth Thursday of the following month after the quarter ends. 6.5. DRHS must furnish to City a report of DRHS's annual meeting, a list of its officers, and an annual IRS Form 990T, by no later than August 31 , 2015, and a budget no later than December 31 of each year for the following year. 6.6. Prior to June 1 of each year, DRHS must cause to be prepared, and provide City with a copy of an audit by an independent accounting firm covering the period from January 1 through December 31 of the previous year. DRHS must also provide City with a copy of any other audit prepared for DRHS during the term of this Agreement. SECTION 7. SPECIAL ACCOMODATIONS. 7.1 . Special Accommodations For Any Animals Other Than Dogs or Cats. In the event City places any animals other than dogs or cats with DRHS, which either because of the number of such animals or the nature of the animal, require special accommodations outside of the normal accommodations or capacity of DRHS, City must reimburse DRHS for the fair and reasonable cost of care for such animals, provided DRHS must submit to City not less than weekly a statement showing the cost of such care. In the event the number or nature of the animal or animals placed by City exceeds the care capacity of DRHS, DRHS must make every effort to assist City in either caring for such animals at their current location or assist City in finding alternative 3 accommodations for such animals. In the event alternative accommodations are required as provided above, City will be responsible for payment of the cost of such alternative accommodations. 7.2. Special Accommodations for Dogs or Cats. In the event City places any dogs or cats with DRHS, which because of the number of such dogs or cats or the nature of the dogs or cats, require special accommodations outside of the normal accommodations or capacity of DRHS, City will reimburse DRHS for the fair and reasonable cost of care for such animals, provided DRHS submits to City not less than weekly a statement showing the cost of such care. In the event the number of animals placed by City exceeds the care capacity of DRHS, DRHS must make every effort to assist City in either caring for such animals at their current location or assist City in finding alternative accommodations for such animals. In the event alternative accommodations are required as provided above, City will be responsible for payment of the cost of such alternative accommodations. 7.3. DRHS must provide payment to City for services DRHS is required to provide but not be able to provide under this Agreement and which the City must pay another entity for such service upon receipt of an invoice from City. SECTION 8. HOURS OF SERVICE. 8.1 . DRHS must provide twenty-four hour access, seven days a week at the Shelter for the purpose of receiving animals under this Agreement. 8.2. DRHS must keep the Shelter open to the public six (6) days per week, holidays excepted, for the convenience of the public and for the purpose of transacting business in connection with the services to be provided under this Agreement. DRHS may close the Shelter for minimal time periods for emergencies or other non-standard issues upon notification to and approval by the City SECTION 9. ANIMAL CARE. DRHS must accept, handle, care for, maintain and provide humane disposition for all animals brought to it pursuant to this Agreement. SECTION 10. DISPOSAL OF IMPOUNDED ANIMALS. 10.1 . DRHS may not dispose of any impounded, licensed cat until at least three (3) days after the notice to the owner, and any impounded, licensed dog until at least seven (7) days after the notice to the owner required by Title 7 of the City of Dubuque Code of Ordinances has been made. DRHS may not dispose of any impounded, unlicensed dogs or cats until at least three (3) days after the date of impoundment. 10.2. DRHS must provide written notice to the owner of a licensed dog or cat if DRHS can reasonably determine the owner's name and current address by accessing a tag or other device that is on or a part of the dog or cat. The notice must be sent within two (2) days after the dog or cat has been impounded. The notice must provide that if the 4 owner does not redeem the dog within seven (7) days or the cat within three (3) days from the date that the notice is delivered, the animal may be humanely destroyed or otherwise disposed of in accordance with law as an abandoned animal whose ownership is vested in the DRHS. For purposes of this requirement, notice is delivered on the date DRHS mails the notice which may be by regular mail. 10.3. Notwithstanding the foregoing, DRHS may, in its sole discretion, at any time, euthanize vicious dogs or other vicious animals, if DRHS determines such dog or other animal constitutes a danger to the public or to DRHS's employees or staff. Feral cats may be disposed of immediately. 10.4. City may, in its sole discretion, at any time order DRHS to euthanize dogs or other animals, if City determines such dog or other animal constitutes a danger to the public or to DRHS's employees or staff. SECTION 11. DISPLAY OF LICENSING. DRHS must prominently display in the Shelter a Certificate of Registration and such other licenses as may be required by the Iowa Department of Agriculture. SECTION 12. INSPECTION OF SHELTER. The Shelter must be open for inspection by the Public Health Specialist of the City of Dubuque within a reasonable time after notice by the City. DRHS must forward copies of all Department of Agriculture and other regulatory inspection reports to the Public Health Specialist. SECTION 13. INSURANCE. DRHS must at all times during the term of this Agreement maintain insurance as set forth on the attached Insurance Schedule A. SECTION 14. TERMINATION. 14.1 . This Agreement may be terminated by either party without cause providing one hundred eighty (180) days written notice to the other party by certified U.S. mail addressed to the City Manager, City Hall or to DRHS's President, as the case may be. 14.2. If, through any cause, DRHS fails to fulfill in a timely and proper manner its obligations under this Agreement, or if DRHS violates any of the covenants, agreements or stipulations of this Agreement, City has the right to terminate this Agreement by giving written notice to DRHS of such termination and specifying the effective date thereof, said effect date to be not less than five (5) days before the effective date of such termination. Upon termination of this Agreement, DRHS will return to City all unexpended funds and/or any funds utilized for purposes other than stated in this Agreement. SECTION 15. COMPLIANCE WITH LAWS. DRHS must comply with all applicable laws, ordinances and codes of the Federal Government, the State of Iowa, and the City of Dubuque. 5 CITY OF DUBUQUE, IOWA ) Roy D. BOI, Mayor DUBUQUE REGIONAL HUMANE SOCIETY Diann Guns, Chair 6 City of Dubuque Insurance Requirements for Tenants and Lessees of City Property or Vendors(Suppliers, Service Providers),and Right of Way Permit Holders Insurance Schedule A 1. shall furnish a signed Certificate of Insurance(COI)to the City of Dubuque,Iowa for the coverage required in Exhibit I pnorto contract or lease commencement.All lessees of City property and Right of Way Permit Holders shall submit an updated COI annually.Each Certificate shall be prepared on the most current ACORD form approved by the Department of Insurance or an equivalent-Each certificate shall include a statement under Description of Operations as to why issued.Eg: Project # or lease of premises at or construction of or right of way permitted location and description 2. All policies of insurance required hereunder shall be with a carrier authorized to do business in Iowa and all carriers shall have a rating of A or better in the current A.M.Best's Rating Guide. 3. Each Certificate shall be furnished to the contracting department of the City of Dubuque. 4. Failure to provide minimum coverage shall not be deemed a waiver of these requirements by the City of Dubuque- Failure to obtain or maintain the required insurance shall be considered a material breach of this agreement. S. All required endorsements to various policies shall be attached to Certificate of insurance. 6. Whenever a specific ISO form is listed,an equivalent form may be substituted subject to the provider identifying and listing in writing all deviations and exclusions that differ from the ISO form. 7. Provider shall be required to carry the minimum coverage/limits,or greater if required by law or other legal agreement,in Exhibit I. 8. Whenever an ISO form is referenced the current edition of the form must be used. Page 1 of 3 Schedule A,Property Or Vendors(Suppliers,Service Providers]April 2014Doc 7 City of Dubuque Insurance Requirements for Tenants and Lessees of City Property or Vendors(Suppliers, Service Providers),and Right of Way Permit Holders Insurance Schedule A (continued) Exhibit I A) COMMERCIAL GENERAL LIABILITY General Aggregate Limit $2,000,000 Products-Completed Operations Aggregate Limit $1,000,000 Personal and Advertising Injury Limit 51,000,000 Each Occurrence 51,000,000 Fire Damage Limit(any one occurrence) 5 50,000 Medical Payments $ 5,000 a) Coverage shall be written on an occurrence,not claims made,form. All deviations from the standard ISO commercial general liability form CG 0001,or Business owners form BP 0002, shall be clearly identified- b) Include ISO endorsement form CG 25 04"Designated Location(s)General Aggregate Limit." c) Include endorsement indicating that coverage is primary and non-contributory. d) Include endorsement to preserve Governmental Immunity.(Sample attached). e) Include an endorsement that deletes any fellow employee exclusion. f) Include additional insured endorsement for: The City of Dubuque,including all its elected and appointed officials,all its employees and volunteers,all its boards,commissions and/or authorities and their board members, employees and volunteers.Use ISO form CG 20 10. (Ongoing operations). III) If vendor utilizes Trikkes or Segways in the conduct of business,include an endorsement reflecting that these vehicles are not excluded from Commercial General Liability coverage. B) WORKERS'COMPENSATION&EMPLOYERS UABIUTY Statutory benefits covering all employees injured on the job by accident or disease as prescribed by Iowa Code Chapter 85 as amended. Coverage A Statutory—State of Iowa Coverage B Employers Liability Each Accident 5100,000 Each Employee-Disease 5100,000 Policy Limit-Disease 5500,000 Policy shall include an endorsement providing a waiver of subrogation to the City of Dubuque. Page 2 of 3 Schedule A,Property Or Vendors(Suppliers,Service Providers)April 2014.Doc 8 City of Dubuque hisurance Requirements for Tenants and Lessees of City Property or vendors (Suppliers, Service Providers), and Right of Way Permit Holders Preservation of Governmental Immunities Endorsement 1. Nonwaiver of Governmental Immunity.The insurance carrier expressly agrees and states that the purchase of this policy and the including of the City of Dubuque. Iowa as an Additional Insured does not waive any of the defenses of governmental immunity available to the City of Dubuque, Iowa under Code of Iowa Section 670.4 as it is now exists and as it may be amended from time to time. 2. Claims Coverage.The insurance carrier further agrees that this policy of insurance shall cover only those claims not subject to the defense of governmental immunity under the Code of Iowa Section 670 4 as it now exists and as it may be amended from time to time Those claims not subject to Code of Iowa Section 670.4 shall be covered by the terms and conditions of this insurance policy. 3. Assertion of Government Immunity.The City of Dubuque,Iowa shall be responsible for asserting any defense of governmental immunity,and may do so at any time and shall do so upon the timely written request of the insurance carrier. 4. Non-Denial of Coverage.The insurance carrier shall not deny coverage under this policy and the insurance carrier shall not deny any of the rights and benefits accruing to the City of Dubuque, Iowa under this policy for reasons of governmental immunity unless and until a court of competent jurisdiction has ruled in favor of the defense(s)of governmental immunity asserted by the City of Dubuque,Iowa. No Other Change in Policy.The above preservation of governmental immunities shall not otherwise change or alter the coverage available under the policy. SPECIMEN Page 3 of 3 Schedule A,Property Or Vendors(Suppliers,Service Providers)April 2014.Doc 9