It is recommended that the City Council: 1.) Authorize the City Manager to execute a three-year contract, with two optional one-year extensions with Rogers, Anderson, Malody and Scott LLC (“RAMS”) in a not to exceed amount of $312,500: and 2.) Authorize additional time and materials expenditures for the Special Audit Program at the set hourly rates outlined in the proposed contract with RAMS, not to exceed $10,000 per year in each of the five years of the contract.