Appendix B Supplemental Services Agmt GASB 75 09.30.2018APPENDIX B
CARR, RIGGS & INGRAM, LLC
SUPPLEMENTAL SERVICE AGREEMENT
Client City of Okeechobee Proposed by Debbie Goode
Date
Year Ended 09/30/2018 Prepared 07/11/2018
At this time we anticipate having to perform the following services in order to complete your
year end and financial statements:
Reason for requiring the change order
Change in accounting and financial reporting for OPEB (GASB 75) effective for year ended 9/30/18
Nature of work to be performed
CRI will need to perform additional work related to validating actuary's estimates. We will also need
to include additional footnotes within the financial statements.
Discussion with client
Estimated cost of change/ additional work
Validating actuary estimates
Additional footnotes within the financial statements
Estimated Estimated
Hours Totals
4 $500
4 $500
You will be billed for the actual time expended on the services at our normal hourly rates. The
terms and conditions of payment will be the same as in our engagement letter.
Any revision of timetable
Approved: Accepted: °
Manager Client✓ e
Partner Deborah A. Goode ,chi <> '7Ftl Date 1 /18 D, WLINGR. WATFOI IR
APPROVED BY CITY COUNCIL: AUGUST 21, 2018
AAneaml
Liotea, CMt;, City Clerk
REV EWED FOR LEG L S FFICIENCY:
John R. Cook, City AftorneV
APPENDIX B
SUPPLEMENTAL SERVICE AGREEMENT
PAGE 2
Rejected:
Manager
Partner Date:
Reason:
Rejected:
Client: Date:
I do not want Carr, Riggs & Ingram, LLC to do the additional services required. I will be
responsible for getting our personnel to perform the services. I realize that this will cause a
delay in delivery of our financial statements and tax returns.