Legislation Details

File #: 26-712   
Type: Consent Calendar Status: Agenda Ready
File created: 8/12/2026 In control: Finance Commission
On agenda: 9/1/2026 Final action:
Title: Approve and Authorize the Execution of a Professional Services Contract with Hinderliter de Llamas and Associates (HdL) in the amount of $300,000 for Sales and Use Tax Allocation and Audit Services
Attachments: 1. Att #1 RCA Contract Agreement Summary, 2. Att #2 Professional Service Agreement, 3. Att #3 PowerPoint Presentation
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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REQUEST FOR CITY COUNCIL ACTION

SUBMITTED TO: Honorable Mayor and City Council Members

SUBMITTED BY: Travis Hopkins, City Manager

VIA: Zack Zithisakthanakul, Chief Financial Officer

PREPARED BY: Zack Zithisakthanakul, Chief Financial Officer

Subject:
title
Approve and Authorize the Execution of a Professional Services Contract with Hinderliter de Llamas and Associates (HdL) in the amount of $300,000 for Sales and Use Tax Allocation and Audit Services
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Statement of Issue:
Hinderliter, de Llamas and Associates (HdL) provides the City with professional sales and use tax audit, recovery, and management services. HdL assists the City in identifying and correcting sales and use tax allocation errors, recovering misallocated revenues, monitoring sales tax trends, preparing revenue projections, and providing access to sales tax data and reporting tools. In addition to sales and use tax audit and recovery services, HdL will provide ongoing sales and use tax management services, including access to its web-based sales tax database, quarterly analysis and meetings with City staff, revenue projections, and consultation regarding economic and budget trends.


Financial Impact:
The proposed agreement establishes a total not-to-exceed amount of $300,000. Sales and Use Tax Management Services are provided at a cost of $1,167 per month, or $14,004 annually.
In addition to the monthly management services fee, HdL will receive an audit fee equal to 15% of new sales and use tax revenues recovered by the City as a result of HdL's audit and recovery efforts. The 15% audit fee applies to revenues received during the first eight consecutive reporting quarters associated with an approved audit correction. Audit fees are billed only after the City has received the recovered revenues. Following the applicable eight-quarter period, 100% of the ongoing revenues resulting from the correction accrue to the City. Funding for the agreement is included in the Finance Department's o...

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