M - California Municipality (City)
Service Codes:
���������������
City of Bell Gardens
Auditing Services
39 www.lslcpas.com | 39
Appendix C – Engagement Team Resumes
���������������
Christian Townes, CPA, Partner
ENGAGEMENT PARTNER
ACHIEVEMENTS
With over 12 years of experience in public accounting, Christian brings a strong focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes.
Additionally, she specializes in Single Audit planning and execution and excels in evaluating requirements, including major program determination, audit sampling, and internal control compliance.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Christian meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
She has performed all phases of our government audits, including special districts, ACFR audits, and Single Audits.
Her work has entailed:
Assisting in the preparation of the Annual Comprehensive Financial Report
Performing analytical and substantive audit procedures on account balances
Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
Assisting clients with the preparation and review of GASB related journal entries, including implementation of GASB 87 and 96.
MEMBERSHIPS
AICPA, GFOA, CSMFO
EDUCATION
Bachelor of Science in Accounting with a minor in Economics – The College at Brockport, State University of New York
A.S. in Business Administration – Genesee Community College
LICENSES &
CERTIFICATIONS
Certified Public Accountant
New York
California
AICPA Advanced
Single Audit Certificate
ENGAGEMENTS
Bay Area Clean Water Agencies
City of Citrus Heights
City of Diamond Bar
City of Dixon
City of Escalon, TDA
City of Galt
City of Inglewood
City of Lathrop, TDA
City of Lodi
City of Lodi, TDA
City of Manhattan Beach
City of Ripon, TDA
City of Shafter
City of Stockton, TDA
City of Tracy, TDA
City of Vacaville
City of Vallejo
County of Butte
County of El Dorado
County of Nevada
County of Placer
County of Sutter
DSRSD-EBMUD Recycled Water
Authority
East Bay Municipal Utility District
Freeport Regional Water Project
Monterey One Water
Sacramento Transportation Authority
San Joaquin COG
San Joaquin Rail Commission, TDA
San Joaquin Transit District, TDA
San Joaquin County, TDA
Stanislaus Council of Governments
Sutter County
Upper Mokelumne River Watershed
Authority
City of Bell Gardens
Auditing Services
www.lslcpas.com | 40
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Program Sponsor Completed
2026 Government Year-End Workshop Series LSL CPAs 05/12/2026 LSL's GASB Update 2026 LSL CPAs 05/07/2026
Excel: Fraud Detection Becker Professional Education 05/01/2026 Power of Positivity Becker Professional Education 05/01/2026 2026 Government Year-End Workshop Series LSL CPAs 04/21/2026 State Retirement System Update NYGFOA 04/16/2026
NYS Cyber Security Update from DHSES NYGFOA 04/16/2026
2026 Government Year-End Workshop Series LSL CPAs 04/14/2026 Minority Shareholder Showdowns: Valuations That Hold Up in Court Aicpa 04/14/2026 2026 Government Year-End Workshop Series LSL CPAs 04/02/2026 2026 Government Year-End Workshop Series LSL CPAs 04/01/2026 Economic Damages: Key Considerations and Trends You Should Know Aicpa 03/24/2026 AICPA Town Hall Series (3/5/2026) Aicpa 03/05/2026
New York Ethics 2024-2026 Becker Professional Education 01/15/2026 AICPA Town Hall Series (1/8/2026) Aicpa 01/08/2026
AICPA Town Hall Series (1/8/2026) Aicpa 01/08/2026
GASB'S New Financial Reporting Model Becker Professional Education 12/24/2025 Annual Governmental GAAP Update Encore 11/21/2025
2025 Government Workshop Series LSL CPAs 11/04/2025
2025 Government Workshop Series LSL CPAs 10/28/2025
2025 Government Workshop Series LSL CPAs 10/14/2025
2025 Government Workshop Series LSL CPAs 10/07/2025
2025 Government Workshop Series LSL CPAs 09/23/2025
AICPA GAS-Single Audit Guide: An Overview of Big Changes Coming 09/18/2025 2025 Government Workshop Series LSL CPAs 09/16/2025
2025 Government Workshop Series LSL CPAs 09/09/2025
2025 Government Workshop Series LSL CPAs 09/09/2025
2025 Government Workshop Series LSL CPAs 09/02/2025
2025 Government Workshop Series LSL CPAs 09/02/2025
2025 Government Workshop Series LSL CPAs 08/12/2025
2025 Government Workshop Series LSL CPAs 08/12/2025
Quality Management Standards Becker Professional Education 05/13/2025 Quality Management Standards Becker Professional Education 05/13/2025 Quality Management Standards Becker Professional Education 05/13/2025 Single Audit Training - 01/24/2025 LSL CPAs 01/24/2025
Back to Basics | Grants from A-Z LSL CPAs 09/24/2024
Government Year-End Training 8/8/24 (Webinar) LSL CPAs 08/09/2024 Back to Basics: Mastering AR Reconciliations for Year-End LSL CPAs 07/16/2024 Back to Basics | Pension & OPEB for Beginners LSL CPAs 07/10/2024 Back to Basics | Leases & SBITA Accounting: Year Two & Beyond LSL CPAs 06/18/2024 2023 Yellow Book Update Becker Professional Education 08/22/2023 Yellow Book and Single Audit Update - 2023 Becker Professional Education 08/16/2023 2023 Fraud Update Becker Professional Education 08/11/2023 Annual GASB Update - 2023 Becker Professional Education 08/10/2023 Professional Judgment in Audit Becker Professional Education 08/09/2023 2023 Uniform Guidance Update Becker Professional Education 08/03/2023 2023 Govt. Year-End Training - Time Management (Level 1) LSL CPAs 06/30/2023 2023 Govt. Year-End Training - Communication Skills/Audit Documentation (Level 1) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Financial Statements (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Revenue & Receivables (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - People Management (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Payroll (Level 2) LSL CPAs 06/28/2023 2023 Govt. Year-End Training - GASB 100 LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Expenditures & Payables (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Year-End Expectations LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Audit Documentation (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Basics of Government LSL CPAs 06/26/2023 2023 Govt. Year-End Training - Inventory and YE Expectations LSL CPAs 06/26/2023 2023 Govt. Lunch & Learn! Long-term Debt LSL CPAs 06/16/2023 2023 Govt. Lunch & Learn! Cash and Investments LSL CPAs 06/02/2023 2023 GASB Update: The Age of Enlightenment (for finance departments!)_LIVE LSL CPAs 05/04/2023 Statement of Cash Flows: Preparation, Presentation, and Use Aicpa 03/27/2023 Financial Instruments and Leases Aicpa 03/23/2023
Current Audit Environment and ASB Activity Aicpa 03/22/2023 Yellow Book: Staying Compliant with Government Auditing Standards Aicpa 03/20/2023 Risk Management Techniques and Tools Aicpa 03/16/2023
Contract Accounting and Lease Accounting and Their Impact on Construction Contractors Aicpa 03/14/2023 Auditing Digital Assets Aicpa 03/13/2023
2023 Interim Training - Live Case Study LSL CPAs 03/10/2023 2023 Interim Training - Assignments and Expectations LSL CPAs 03/10/2023 2023 Interim Training - Audit Documentation LSL CPAs 03/09/2023 2023 Interim Training - Basics of Internal Control LSL CPAs 03/09/2023 2023 Interim Training - Changes Since Re-Engineering LSL CPAs 03/09/2023 2023 Interim Training - Introduction to Government Audits LSL CPAs 03/09/2023 Christian Townes CPE Records 2023 - Current
City of Bell Gardens
Auditing Services
www.lslcpas.com | 41
���������������
1 Brandon Young, CPA, Partner/ COO
CONCURRING PARNTER
ACHIEVEMENTS
Brandon is an expert in Governmental Accounting and Auditing, with over 13 years of experience serving a wide range of clients. He is appointed to serve on the prestigious AICPA State and Local Government Expert Panel, with a three-year the term that began in May of 2023, and also has served on the CalCPA Governmental Accounting and Auditing Committee since 2018.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Brandon meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
Brandon has performed all phases of governmental audits with numerous presentations to City Councils, Board of Supervisors, Board of Directors, and Audit Committees over the past thirteen years. He routinely presents at CSMFO, local chapter meetings and CalSACA on current accounting and auditing material. He also regularly teaches current audit and accounting- related material at LSL training seminars, webinars, and client education workshops and training events.
His work has entailed:
The preparation of the ACFR for entities involved in CSMFO and GFOA in the U.S.
Audit review and technical assistance throughout the year to deliver the most up-to-date information with current GASB pronouncements Presentation of audit results to Audit Committees or others charged with governance
Risk assessment and evaluation of internal controls with COSO and Federal Green Book
Single Audits in accordance with new Uniform Guidance
MEMBERSHIPS
AICPA, AICPA SLG Expert Panel CalCPA, CalCPA State GAA, CSMFO, GFOA
EDUCATION
Bachelor of Arts Degree in Accounting, Magna Cum Laude – Vanguard University
LICENSE
Certified Public Accountant
California
ENGAGEMENTS
City of Chula Vista
City of Citrus Heights
City of Dixon
City of Lodi
City of Galt
City of Livingston
City of Menlo Park
City of Newark
City of Pasadena
City of Pleasanton
City of Riverside
City of Roseville
City of Santa Monica
City of Shafter
Coachella Valley Water District
County of Placer
County of Nevada
County of Sutter
County of Yolo
East Bay Municipal Utility District
GDPUD
Inland Empire Utilities Agency
Monterey Peninsula Airport District
Orange County Water District
San Joaquin Council of Gov.
Santa Clarita Valley Water Agency
Union Sanitary District
City of Bell Gardens
Auditing Services
www.lslcpas.com | 42
���������������
Program Sponsor Completed
2026 Winter Western Subregional Roundtable Primeglobal 01/20/2026 The New Psychology of Fraud 2024-2025 Calcpa 10/30/2025 Ethics in the Real World 2025-26 Calcpa 10/30/2025
2025 Fall Western Roundtable Primeglobal 08/26/2025
2025 Boomer Circle Summit Boomer Consulting 08/20/2025
June 2025 GAAC Meeting Calcpa 06/26/2025
2025 State and Local Government Audit Planning Considerations Aicpa 05/29/2025 2025 State and Local Government Audit Planning Considerations Aicpa 05/29/2025 Quality Management Standards Becker Professional Education 04/28/2025 LSL GAAT Update 2025 Power Moves: Stay Ahead & Thrive Through Change -Uniform Guidance (UG) Update LSL, LLP 04/10/2025
LSL GAAT Update 2025 Power Moves: Stay Ahead & Thrive Through Change - IT Strategic Plan: A Blueprint for Transformation LSL, LLP 04/10/2025 LSL GAAT Update 2025 Power Moves: Stay Ahead & Thrive Through Change -ERP Panel: Implementation Lessons Learned LSL, LLP 04/10/2025 LSL GAAT Update 2025 Power Moves: Stay Ahead & Thrive Through Change LSL, LLP 04/10/2025 2025 Winter Western Subregional Roundtable Primeglobal 01/13/2025 2024 Government Year-End Training (In-Person) LSL CPAs 08/09/2024 2024 Gov't Levels Training - Level 4 (Day 1) LSL CPAs 08/07/2024 Inventory Count Training (Government) LSL CPAs 06/06/2024 Firm Operations & Administration (COOs & FAs) Discussion Webinar Primeglobal 06/05/2024 2024 Annual Required GACQC Webcast Aicpa 05/09/2024
LSL Government Audit, Accounting & Technology (GAAT) Update LSL CPAs 05/01/2024 2024 Govt. Interim Training: Expectations LSL CPAs 04/05/2024 CSMFO Annual Conference 2024 Csmfo 02/29/2024
LSL CPAs Strategic Planning Boomer Consulting 01/18/2024 2024 Winter Western Subregional Roundtable Primeglobal 01/16/2024 San Gabriel Valley Holiday Luncheon Csmfo 11/29/2023
Audit and Assurance Discussion Webinar Primeglobal 10/19/2023 Annual Professional Ethics Update 2023 Becker Professional Education 10/03/2023 Ethics - Understanding and applying the AICPA Code of Professional Conduct Becker Professional Education 10/03/2023 Fraud Stories Series: Accounting Fraud Calcpa 10/02/2023 September 2023 GAAC Meeting Calcpa 09/14/2023
Fraud Stories Series Crypto Promises Sept 2022 Calcpa 09/13/2023 2023 Summer Western Subregional Roundtable Primeglobal 08/22/2023 GASB 96: Lost In Translation.... Implementation Challenges No One is Talking About LSL CPAs 07/31/2023 2023 Govt. Lunch & Learn! Writing Good Findings LSL CPAs 07/14/2023 2023 Govt. Year-End Training - People Management (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Communication Skills/Audit Documentation (Level 1) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Expenditures & Payables (Level 1) LSL CPAs 06/28/2023 2023 Govt. Year-End Training - Payroll (Level 2) LSL CPAs 06/28/2023 2023 Govt. Year-End Training - Year-End Expectations LSL CPAs 06/27/2023 2023 Govt. Year-End Training - GASB 100 LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Audit Documentation (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Expenditures & Payables (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Basics of Government LSL CPAs 06/26/2023 2023 Govt. Year-End Training - Inventory and YE Expectations LSL CPAs 06/26/2023 California Regulatory Review Becker Professional Education 05/06/2023 2023 GASB Update: The Age of Enlightenment (for finance departments!)_LIVE LSL CPAs 05/04/2023 2023 Annual Required GAQC Webcast Aicpa 05/02/2023
Annual Conference of the State Association of County Auditors State Association Of County Auditors 04/20/2023 CCH Axcess/Document Beyond the Basics LSL CPAs 03/16/2023 2023 Interim Training - Assignments and Expectations LSL CPAs 03/10/2023 2023 Interim Training - Live Case Study LSL CPAs 03/10/2023 2023 Interim Training - Basics of Internal Control LSL CPAs 03/09/2023 2023 Interim Training - Changes Since Re-Engineering LSL CPAs 03/09/2023 2023 Interim Training - Introduction to Government Audits LSL CPAs 03/09/2023 2023 Interim Training - Audit Documentation LSL CPAs 03/09/2023 Brandon Young CPE Records 2023 - Current
City of Bell Gardens
Auditing Services
www.lslcpas.com | 43
���������������
Nicholas Keathley, CPA, CFE, CITP,
Manager
AUDIT MANAGER
ACHIEVEMENTS
Nicholas uses his credentials to help his clients through complex accounting challenges by crafting precise journal entries and walking clients through the logic behind each adjustment. His well-rounded perspective helps him guide clients through both day-to-day accounting needs and long-term reporting goals. Additionally, his passion for sharing practical, real-world knowledge allows him to serve as an adjunct professor at his alma matter, where he teaches governmental and nonprofit accounting.
CONTINUING EDUCATION
140 total hours over the last three years, 90 of which were in governmental accounting and auditing subjects. Nicholas meets the requirements of governmental CPE Government Auditing Standards.
EXPERIENCE
Nicholas’ expertise spans multiple phases of governmental audits including ongoing outsourced accounting support.
His work has entailed:
Annual Comprehensive Financial Report preparation (ACFR) Assisting clients achieve the Government Finance Officers Association (GFOA) Award
Government-wide conversion entries
Financial close assistance
Assisting clients with the preparation and review of GASB 68, 75, and 34 journal entries
Assisting clients with the preparation and reconciliation of capital assets and debt schedules
Performing single audit testing over federal awards
MEMBERSHIPS
Association of Certified Fraud Examiners (ACFE)
Government Finance Officers Association (GFOA)
Texas Society of Certified Public Accountants (TXCPA)
EDUCATION
Bachelor of Business Administration in Accounting &
Master of Accountancy –
University of Texas Rio Grande Valley
LICENSES
Certified Public Accountant
Texas
Certified Fraud Examiner
Certified Information
Technology Professional
ENGAGEMENTS
City of Orange
City of San Juan Capistrano
City of Palm Desert
City of Malibu
City of Duarte
City of San Clemente
City of Pasadena Community
Access Corporation
City of Bell Gardens
Auditing Services
www.lslcpas.com | 44
���������������
Program Sponsor Completed
Forensic Accounting Becker Professional Education 04/14/2026 Asset Misappropriation Schemes Becker Professional Education 04/14/2026 Excel: Fraud Detection Becker Professional Education 04/14/2026 Corruption, Part 1 Becker Professional Education 04/14/2026 Financial Statement Fraud Becker Professional Education 04/14/2026 A Back and Forth Discussion of CPA Ethics Becker Professional Education 04/09/2026 2026 Government Year-End Workshop Series LSL CPAs 04/07/2026 2026 Government Year-End Workshop Series LSL CPAs 04/02/2026 2026 Government Year-End Workshop Series LSL CPAs 04/01/2026 2026 Government Year-End Workshop Series LSL CPAs 03/12/2026 2025 Government Workshop Series LSL CPAs 11/04/2025
2025 Government Workshop Series LSL CPAs 10/21/2025
2025 Government Workshop Series LSL CPAs 10/14/2025
2025 Government Workshop Series LSL CPAs 10/07/2025
2025 Government Workshop Series LSL CPAs 09/30/2025
2025 Government Workshop Series LSL CPAs 09/23/2025
2025 Government Workshop Series LSL CPAs 09/16/2025
Back to Basics | Uniform Guidance Update Encore Presentation Becker Professional Education 09/10/2025 2025 Government Workshop Series LSL CPAs 09/09/2025
2025 Government Workshop Series LSL CPAs 08/26/2025
2025 Government Workshop Series Becker Professional Education 08/19/2025 2025 Government Workshop Series LSL, LLP 08/12/2025
2025 Government Workshop Series Becker Professional Education 08/05/2025 2025 Government Year-End Training Becker Professional Education 07/24/2025 2025 Assurance Department Training LSL CPAs 07/23/2025
2025 Assurance Department Training LSL CPAs 07/22/2025
Cybersecurity Preparedness for CPAs Becker Professional Education 07/15/2025 Controllership and IT Management Becker Professional Education 07/15/2025 Performing and Interpreting Data Analytics LSL CPAs 07/15/2025 Artificial Intelligence for Accountants Becker Professional Education 07/15/2025 10 Habits of highly successful careers Becker Professional Education 04/18/2025 Professional Skepticism for Public Accountants Becker Professional Education 04/17/2025 Government Ethics and Independence LSL CPAs 04/16/2025
Internal Control Considerations—Focus on Non-profits and Governmental LSL CPAs 04/16/2025 Yellow Book and Single Audit Update 2025 Becker Professional Education 04/15/2025 Intermediate Governmental Accounting 04/15/2025
Nicholas Keathley CPE Records 2025 - Current
City of Bell Gardens
Auditing Services
www.lslcpas.com | 45
���������������
Keili Gonzalez, Supervisor
AUDIT IN-CHARGE
ACHIEVEMENTS
Keili has earned the AICPA Intermediate Single Audit certificate and holds an extensive background in demonstrating her ability to perform single audits in accordance with the requirements of the Uniform Guidance. She brings with her extensive experience, knowledge, and application of GAAP, Auditing Standards (GAS & GAAS), and the principles of internal accounting `controls as it relates to client-specific matters.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Keili meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
During her time with the firm, Keili has performed and supervised all phases of our government audits, including ACFR audits, successor agency audits, and Single Audits.
Her work has entailed:
Assisting in the preparation of the Annual Comprehensive Financial Report (ACFR)
Performing analytical and substantive audit procedures on account balances
Planning the nature, timing and extent of procedures involved in the audit process
Assisting clients with the preparation and review of GASB 68 and 75 journal entries
Review of capital asset, debt service, federal and state award schedules
EDUCATION
Bachelor of Science in Business Administration, Accounting – California State Fullerton
LICENSE
CPA: In-Progress
AICPA Intermediate
Single Audi Certificate
ENGAGEMENTS
City of Big Bear lake
City of Chino Hills
City of Downey
City of Fullerton
City of Grand Terrace
City of Inglewood
City of Lompoc
City of Manhattan Beach
City of Moorpark
City of Orange
City of Pasadena
City of Pomona
City of Rancho Cucamonga
City of Riverside
City of Rosemead
City of San Juan Capistrano
City of Santa Monica
City of Shafter
City of Vallejo
Coachella Valley Water District
County of Sutter
County of Yolo
East Bay Municipal Utility District
Easter Municipal Water District
Jurupa Community Services District
Ontario International Airport
Orchard Dale Water District
San Bernardino Municipal Water
District
San Joaquin County of Governments
Santa Clarita Valley Water Agency
Southeast Animal Control Authority
City of Bell Gardens
Auditing Services
www.lslcpas.com | 46
���������������
Program Sponsor Completed
2026 Government Year-End Workshop Series LSL CPAs 05/12/2026 LSL's GASB Update 2026 LSL CPAs 05/07/2026
2026 Government Year-End Workshop Series LSL CPAs 05/05/2026 2026 Government Year-End Workshop Series LSL CPAs 04/28/2026 2026 Government Year-End Workshop Series LSL CPAs 04/21/2026 2026 Government Year-End Workshop Series LSL CPAs 04/14/2026 2026 Government Year-End Workshop Series LSL CPAs 04/07/2026 2026 Government Year-End Workshop Series LSL CPAs 04/02/2026 2026 Government Year-End Workshop Series LSL CPAs 04/01/2026 2026 Government Year-End Workshop Series LSL CPAs 03/12/2026 2025 Government Workshop Series LSL CPAs 11/04/2025
2025 Government Workshop Series LSL CPAs 10/28/2025
2025 Government Workshop Series LSL CPAs 10/21/2025
2025 Government Workshop Series LSL CPAs 10/14/2025
2025 Government Workshop Series LSL CPAs 10/07/2025
2025 Government Workshop Series LSL CPAs 09/30/2025
2025 Government Workshop Series LSL CPAs 09/23/2025
2025 Government Workshop Series LSL CPAs 09/16/2025
Back to Basics | Uniform Guidance Update Encore Presentation LSL, LLP 09/10/2025 2025 Government Workshop Series LSL CPAs 09/09/2025
2025 Government Workshop Series LSL CPAs 09/02/2025
2025 Government Workshop Series LSL CPAs 08/26/2025
2025 Government Workshop Series LSL CPAs 08/19/2025
2025 Government Workshop Series LSL CPAs 08/12/2025
2025 Government Workshop Series LSL CPAs 08/05/2025
2025 Government Year-End Training LSL CPAs 07/24/2025
2025 Assurance Department Training LSL CPAs 07/23/2025
2025 Assurance Department Training LSL CPAs 07/22/2025
Back to Basics | GASB 101: Compensated absences LSL, LLP 06/05/2025 2025 Government Interim Training LSL CPAs 04/07/2025
2025 Government Interim Training LSL CPAs 04/07/2025
Single Audit Training - 01/24/2025 LSL CPAs 01/24/2025
Back to Basics | Put the Pieces Together: A Guide to Bank Reconciliations LSL CPAs 08/27/2024 Back to Basics: Mastering AR Reconciliations for Year-End LSL CPAs 07/16/2024 Back to Basics | Pension & OPEB for Beginners LSL CPAs 07/10/2024 Back to Basics | Leases & SBITA Accounting: Year Two & Beyond LSL CPAs 06/18/2024 Inventory Count Training (Government) LSL CPAs 06/06/2024 Ethical and Independence Considerations in Yellow Book Engagements Becker Professional Education 04/05/2024 Identifying and Communicating Internal Control Matters on An Audit Becker Professional Education 04/05/2024 2024 Govt. Interim Training - Audit Roadmap LSL CPAs 04/05/2024 Audit Risk Assessment: The Do's and Don'ts, Part 2 Becker Professional Education 04/04/2024 2024 Govt. Interim Training: Internal Control Documentation in Orb LSL CPAs 04/04/2024 Evaluating internal controls post-pandemic Becker Professional Education 04/03/2024 Audit Risk Assessment: The Do's and Don'ts, Part 1 Becker Professional Education 04/03/2024 GAO Green Book - Government Internal Control Standards Becker Professional Education 04/02/2024 Internal Control Considerations—Focus on Non-profits and Governmental Entities Becker Professional Education 04/02/2024 Evaluating Design and Implementation of Internal Controls on Audits Becker Professional Education 04/01/2024 Motivating remote workers Becker Professional Education 04/01/2024 Fraud and Abuse in Nonprofit and Government Environments Becker Professional Education 02/16/2024 Yellow Book and Single Audit Update 2024 Becker Professional Education 01/24/2024 Yellow Book Update 2024 Becker Professional Education 01/09/2024 Accounting and Auditing for Going Concern Becker Professional Education 01/04/2024 GASB 91 & 94: Practical Applications LSL CPAs 08/17/2023 2023 Uniform Guidance Update Becker Professional Education 08/03/2023 Understanding and Applying SAS 142: Audit Evidence Becker Professional Education 07/31/2023 GASB 96: Lost In Translation.... Implementation Challenges No One is Talking About LSL CPAs 07/31/2023 2023 Govt. Lunch & Learn! Writing Good Findings LSL CPAs 07/14/2023 2023 Govt. Year-End Training - Time Management (Level 1) LSL CPAs 06/30/2023 2023 Govt. Year-End Training - People Management (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Revenue & Receivables (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Financial Statements (Level 2) LSL CPAs 06/29/2023 2023 Govt. Year-End Training - Payroll (Level 2) LSL CPAs 06/28/2023 2023 Govt. Year-End Training - Audit Documentation (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Year-End Expectations LSL CPAs 06/27/2023 2023 Govt. Year-End Training - GASB 100 LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Expenditures & Payables (Level 2) LSL CPAs 06/27/2023 2023 Govt. Year-End Training - Basics of Government LSL CPAs 06/26/2023 2023 Govt. Year-End Training - Inventory and YE Expectations LSL CPAs 06/26/2023 Orange County Chapter Meeting - Investments Ca Society Of Municipal Finance O 06/21/2023 2023 Govt. Lunch & Learn! Long-term Debt LSL CPAs 06/16/2023 2023 Govt. Lunch & Learn! Cash and Investments LSL CPAs 06/02/2023 2023 GASB Update: The Age of Enlightenment (for finance departments!)_LIVE LSL CPAs 05/04/2023 2023 Interim Training - Assignments and Expectations LSL CPAs 03/10/2023 2023 Interim Training - Live Case Study LSL CPAs 03/10/2023 2023 Interim Training - Introduction to Government Audits LSL CPAs 03/09/2023 2023 Interim Training - Audit Documentation LSL CPAs 03/09/2023 2023 Interim Training - Basics of Internal Control LSL CPAs 03/09/2023 2023 Interim Training - Changes Since Re-Engineering LSL CPAs 03/09/2023 Keili Gonzalez CPE Records 2023 - Current
City of Bell Gardens
Auditing Services
www.lslcpas.com | 47
���������������
City of Bell Gardens
Auditing Services
48 www.lslcpas.com | 48
Appendix D – Acknowledgement of City’s Standard Form of Agreement
���������������
18 ATTACHMENT “C”
ACKNOWLEDGEMENT OF CITY’S STANDARD FORM OF AGREEMENT
I, the undersigned, certify that I, _________________________ [insert name ] am the _________________________ [insert title] of _________________________ [insert Proposer name], the party making the proposal for award of an agreement for (“Proposer”) and, on behalf of the Proposer, hereby:
Accept City’s Standard Form of Agreement – check one box. As is, without qualifications or modifications.
As modified by attachment. [Proposer to provide]
I certify that I am authorized to sign this Consent Form on behalf of the Proposer.
Executed this _____ day of __ _______, 202 6 at ___________________________, California. Signature of Officer _____________________ Printed/Typed Name of Officer _____________________ Title of Officer ____________________ Christian Townes
Authorized Signer/Partner LSL, LLP
LSL, LLP
X
17 June Irvine
Christian Townes Partner
City of Bell Gardens
Auditing Services
www.lslcpas.com | 49
���������������
MODIFICATION RIDER
TO
PROFESSIONAL SERVICES AGREEMENT
CITY OF BELL GARDENS
Submitted by LSL CPAs, LLP
In Connection with Attachment "C" — Acknow ledgement of City's Standard Form of Agreement
INTRODUCTION
LSL CPAs, LLP ("CONSULTANT" or "LSL") hereby accepts the City of Bell Gardens' ("CITY") Standard Form of Professional Services Agreement ("PSA") as modified by this Modification Rider ("Rider"), submitted pursuant to Attachment "C" — Acknowl edgement of City's Standard Form of Agreement. LSL selects the option: "As modified by attachment."
The modifications set forth herein are required to ensure compliance with applicable professional auditing standards, including Statements on Auditing Standards ("SAS") issued by the AICPA Auditing Standards Board, the AICPA Code of Professional Conduct, Government Auditing Standards ("GAGAS" or the "Yellow Book") issued by the Comptroller General of the United States, and applicable federal regulations including 2 CFR Part 200 (Uniform Guidance).
In the event of any conflict between the standard PSA and this Rider, the terms of this Rider shall govern and control.
MODIFICATIONS
Modification 1 — Section 1.1 — Engagement Letter Requirement The following subsection is added to Section 1.1:
"This Agreement shall be supplemented by a separate engagement letter executed in accordance with AU-C Section 210, Terms of Engagement, for each fiscal year audit covered by this Agreement. The engagement letter shall set forth: (a) the objective and scope of the audit; (b) the responsibilities of the auditor; (c) the responsibilities of management; (d) identification of the applicable financial reporting framework; and (e) the expected form and content of reports to be issued. In any conflict between this Agreement and the engagement letter regarding professional standards, the engagement letter shall govern."
Modification 2 — Section 1.1 — Term Extensions (Mutual Agreement) Section 1.1 is modified as follows:
"Any extension of the Term shall require the mutual written agreement of both parties and shall be contingent upon execution of an updated engagement letter for the applicable fiscal year in accordance with AU-C Section 210."
Modification 3 — Section 1.2 — Scope of Work (Professional Standards Supremacy) The following provision is added to Section 1.2:
"Notwithstanding any provision of this Agreement or its exhibits to the contrary, in the event of any conflict between the City RFP, the Consultant Proposal, or this Agreement and applicable professional auditing ���������������
standards—including but not limited to Statements on Auditing Standards issued by the AICPA Auditing Standards Board and Government Auditing Standards issued by the Comptroller General of the United States—applicable professional standards shall govern and control." Modification 4 — Section 1.3 — Prosecution of Work (Professional Obligation Carve-Out) The following provision is added to Section 1.3:
"Nothing in this Section shall restrict or limit the Consultant's professional obligation to perform audit procedures required by applicable auditing standards, including but not limited to procedures arising from the assessment of risks of material misstatement (AU-C Section 315), the identification of fraud risk factors (AU-C Section 240), or the need for scope expansion. The parties shall negotiate in good faith regarding compensation for any such additional required procedures." Modification 5 — Section 1.6 — Accounting Records (Retention Period) Section 1.6 is amended to extend the retention period from three (3) years to five (5) years as follows:
"CONSULTANT will maintain complete and accurate records with respect to all matters covered under this Agreement for a period of five (5) years after the expiration or termination of this Agreement, or such longer period as required by applicable professional standards, federal or state law, whichever is greater." Reference: AU-C Section 230, Audit Documentation; GAGAS Section 8.41.
Modification 6 — Section 2.4 — Standard of Care
Section 2.4.A is amended to replace "to the highest standards of CONSULTANT's profession" with the following:
"CONSULTANT will perform all Work with due professional care and in accordance with applicable professional standards, including but not limited to Statements on Auditing Standards issued by the AICPA Auditing Standards Board, the AICPA Code of Professional Conduct, and Government Auditing Standards issued by the Comptroller General of the United States." The cure period for errors or omissions in the last paragraph of Section 2.4 is amended from seven (7) calendar days to thirty (30) calendar days, or such other period as mutually agreed by the parties in writing.
Modification 7 — Section 2.7 — Independent Contractor (Auditor Independence Provision) The following new provision is added to Section 2.7:
"CONSULTANT shall maintain independence from the CITY in both fact and appearance in accordance with the AICPA Code of Professional Conduct (ET Sections 1.200–1.299), Government Auditing Standards, and applicable ethics requirements throughout the term of this Agreement. Nothing in this Agreement shall be construed to impair, compromise, or otherwise affect CONSULTANT's independence as required by applicable professional standards."
Modification 8 — Article IV — Indemnifi cation (Sections 4.1 through 4.7) [CRITICAL] Sections 4.1 and 4.2 are amended to limit CONSULTANT's indemnification obligation exclusively to claims, losses, damages, and expenses arising from CONSULTANT's negligence, willful misconduct, fraudulent acts, or knowing violation of law in the performance of this Agreement. The following language is added:
"Nothing in this Article shall require CONSULTANT to indemnify, defend, or hold harmless the CITY or City Indemnitees for claims arising from the CITY's own acts, omissions, errors, or misrepresentations, including but not limited to the failure to provide accurate and complete financial information or the failure to fulfill management's responsibilities as set forth in the engagement letter. The indemnification ���������������
provisions of this Article shall not be construed to impair CONSULTANT's independence as required by the AICPA Code of Professional Conduct (ET Section 1.228.010) and Government Auditing Standards." Section 4.4 (waiver of statutory immunity under workers' compensation laws) is narrowed to apply only to claims arising directly from CONSULTANT's negligent acts or omissions.
Section 4.7 is amended to provide that the survival of indemnification obligations shall be limited to the applicable statute of limitations or the period of CONSULTANT's errors and omissions insurance tail coverage, whichever is longer.
Reference: AICPA ET Section 1.228.010, Indemnification and Limitation of Liability Provisions.
Modification 9 — Article V, Section 5.1 — Termination (Auditor Right to Withdraw) The following provision is added to Section 5.1:
"Notwithstanding any provision of this Agreement to the contrary, CONSULTANT shall have the right to withdraw from this engagement upon written notice to CITY if required to do so by applicable professional standards, including but not limited to: (a) situations where CONSULTANT's independence is or may become impaired; (b) management declines to provide written representations required by AU-C Section 580; (c) management imposes scope limitations that prevent CONSULTANT from completing the engagement in accordance with applicable auditing standards; (d) CONSULTANT discovers information that makes it inappropriate to continue the engagement; or (e) such other circumstances as may require withdrawal under applicable professional standards or law." Modification 10 — Section 6.1 — Documents & Data (Audit Workpaper Ownership) [CRITICAL] The following provision is added to Section 6.1:
"Notwithstanding the foregoing, audit workpapers and audit documentation prepared by CONSULTANT in connection with an audit engagement shall remain the exclusive property of CONSULTANT in accordance with AU-C Section 230 and Government Auditing Standards (GAGAS Section 8.40). CONSULTANT shall provide the CITY with copies of all audit reports, management letters, and other deliverables specified in the engagement letter, but shall retain ownership and custody of all audit workpapers. Access to audit workpapers by the CITY, federal or state agencies, or successor auditors shall be governed by applicable professional standards and legal requirements, including 2 CFR Section 200.337 where applicable." Modification 11 — Section 6.2 — Confiden tiality (Reporting Obligations Carve-Out) The following provision is added to Section 6.2:
"The confidentiality obligations of this Section shall not restrict CONSULTANT from making disclosures required by applicable professional standards, Government Auditing Standards, federal or state law, or legal process, including but not limited to: (a) communications to those charged with governance required by AU-C Section 260; (b) communications of internal control deficiencies required by AU-C Section 265; (c) reports to federal cognizant or oversight agencies as required by 2 CFR Part 200; (d) disclosures to successor auditors in accordance with AU-C Section 210 and AU-C Section 510; (e) disclosures in connection with AICPA or state board peer review, quality control review, or ethics investigations; and (f) disclosures required by legal process or court order."
Modification 12 — Section 6.3 — Fal se Claims Act (Citation Correction) The reference to the federal False Claims Act is corrected from "31 U.S.C., Section 3789 et seq." to "31 U.S.C. Section 3729 et seq."
Modification 13 — New Provision — Management Responsibilities and Representations The following new section is added to the Agreement:
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"CITY acknowledges and agrees that it is responsible for: (a) the preparation and fair presentation of the financial statements in accordance with the applicable financial reporting framework; (b) the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (c) providing CONSULTANT with access to all information of which CITY is aware that is relevant to the preparation and fair presentation of the financial statements; (d) providing CONSULTANT with additional information that CONSULTANT may request for the purpose of the audit; and (e) providing CONSULTANT with written representations as required by AU-C Section 580 as a condition of the issuance of the audit report. CITY's failure to fulfill any of the foregoing responsibilities shall constitute grounds for CONSULTANT's withdrawal from the engagement under Modification 9 above." Modification 14 — New Provision — Governm ent Auditing Standards (GAGAS) Compliance The following new section is added to the Agreement:
"The parties acknowledge and agree that the audit engagement contemplated under this Agreement shall be performed in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States (the 'Yellow Book'). CONSULTANT shall comply with the independence, documentation, continuing professional education, and reporting requirements of Government Auditing Standards." Modification 15 — New Provision — Single Audit / Uniform Guidance (If Applicable) The following new section is added to the Agreement:
"In the event the CITY is required to have a Single Audit performed in accordance with 2 CFR Part 200, Subpart F (Uniform Guidance), the scope of CONSULTANT's engagement shall include such Single Audit. The CITY shall provide CONSULTANT with a complete schedule of expenditures of federal awards and all information necessary to perform the Single Audit. CONSULTANT shall comply with the reporting requirements of 2 CFR Section 200.512, and the CITY shall cooperate with CONSULTANT to ensure timely submission of the Single Audit reporting package to the Federal Audit Clearinghouse. Federal agencies, the Government Accountability Office, and pass-through entities shall have access to CONSULTANT's audit workpapers as required by 2 CFR Section 200.337." Modification 16 — New Provision — Peer Review Acknowledgment The following new section is added to the Agreement:
"CITY acknowledges that CONSULTANT is subject to periodic peer review in accordance with AICPA standards and Government Auditing Standards (GAGAS Section 5.71–5.76). CITY agrees that audit documentation may be made available to authorized peer reviewers as required by such standards, and that such disclosure shall not constitute a breach of the confidentiality provisions of this Agreement." Modification 17 — Section 6.20 — Force Majeure (Regulatory Deadlines) The following provision is added to Section 6.20:
"The parties acknowledge that audit report filing deadlines may be established by federal regulation (including 2 CFR Section 200.512), state law, or other regulatory requirements. In the event of a force majeure delay, both parties shall cooperate in good faith to meet applicable regulatory filing deadlines, and CONSULTANT shall not be liable for the consequences of any delay in filing caused by force majeure events."
ACKNOWLEDGED AND SUBMITTED BY:
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LSL CPAs, LLP
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Signature
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Printed Name
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Title
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Date
Submitted as Attachment to Attachment "C" — Acknowledgement of City's Standard Form of Agreement Christian Townes
Partner
June 17, 2026
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CITY OF BELL GARDENS
OFFICE OF THE CITY MANAGER
EXECUTIVE SUMMARY
TO: Honorable Mayor and Council Members
FROM: Manuel Acosta, Acting City Manager
BY: Elizabeth Nava, Director of Recreation and Community Services SUBJECT: Discussion Regarding Fiscal Year 2026/2027 Citywide Special Events Schedule
DATE:June 22, 2026
RECOMMENDATION:
It is recommended that the City Council receive and file this report.
BACKGROUND/DISCUSSION:
Each year the City of Bell Gardens hosts various special events for its residents and members of neighboring communities to enjoy. These events are free and designed to provide a wide range of activities, entertainment, and opportunities for families to come together. Most citywide events take place at Bell Gardens Veterans Park, with additional events hosted at Ford Park.
These special events celebrate the City’s culture and strong sense of community, while bringing residents, stakeholders and visitors together to contribute to our vibrant community and enhance overall quality of life.
Planning and hosting these events require significant preparation and coordination. City staff work collaboratively across departments, alongside local organizations, volunteers, and community leaders, to ensure each event is successful.
Below is the list of Special Events that will be hosted in the 2026/2027 Fiscal Year, as well as the location of each event.
Date Event Location
Alternate ThursdaysSummer Movies Veterans Park
July-August 2026 Summer Concerts
July
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Thursday, July 2Independence Day Celebration and Veterans Park Fireworks Show
August
Tuesday, August 4National Night Out/Back to School FairVeterans Park September
Saturday, September 12Fiestas PatriasVeterans Park
Friday, September 25Skate JamSkate Park
October
Saturday, October 3Eddie Cochran Memorial Car ShowFord Park Saturday, October 31Halloween &
Dia De Los Muertos EventVeterans Park
November
*Saturday, November 14Family Fishing DerbyFord Park
*Date is tentative until state confirms
December
Thursday, December 3Tree Lighting CeremonyVeterans Park Saturday, December 12Winter Wonderland –
Holiday Parade & Toy GiveawayVeterans Park
March
Saturday, March 135K and Kids Fun RunVeterans Park
Saturday, March 20Spring Festival and
Earth Day CelebrationVeterans Park
May
Monday, May 31Memorial Day CeremonyPark Lawn Cemetery
June
June 17Summer ConcertVeterans Park
June 24Summer MovieVeterans Park
CONCLUSION:
The City hosts a wide variety of special events every year for residents and community members to enjoy.
FISCAL IMPACT:
The listed costs for each event, as well as staff time, are included in the approved FY 2026/2027 general fund budget.
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APPROVED ELECTRONICALLY BY:
Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administrative Services ���������������
CITY OF BELL GARDENS
OFFICE OF THE CITY MANAGER
EXECUTIVE SUMMARY
TO: Honorable Mayor and Council Members
FROM: Manuel Acosta, Acting City Manager
BY: Elizabeth Nava, Director of Recreation and Community Services SUBJECT: Discussion Regarding Recreation and Community Services Facilities Available for Rent and Free Public Use
DATE:June 22, 2026
RECOMMENDATION:
It is recommended that the City Council receive and file this report.
BACKGROUND/DISCUSSION:
The City of Bell Gardens has an array of indoor and outdoor facilities and park space that is available for public use. Depending on the type of usage, facilities may be available to rent or are available for free on a first-come first-served basis. Throughout the year the City facilities are rented for a various occasions by various members of the community including residents, non-residents, local businesses, non-profit organizations, government agencies, faith-based organizations and various stakeholders.
How do I rent a facility?
Individuals or organizations who are interested in renting a facility can visit one of the Recreation and Community Services Offices located at Veterans Park, Ford Park or the Dreamers Aquatics Center. Interested parties must visit the facility in person to submit the rental application and necessary paperwork. They are also welcome to call the Recreation and Community Services Department at 562-806-7650 for assistance prior to coming in.
Facility Rental Fees
On December 13, 2021, City Council approved an updated fee schedule for the Recreation and Community Services Department. This schedule includes rental fees for the facilities and open spaces that are available to the public. The fees for renting a facility vary depending on event type, time, and specific details of the event. However, all fees are determined by the approved master fee schedule.
Indoor Facilities
Below is a list of indoor facilities available for rent by location. ���������������
Bell Gardens Golf Course – 8110 Park Lane
•Club House
Bell Gardens Veterans Park – 6662 Loveland St.
•Ross Hall
•Mult Purpose Room (STAR / Creative Kids Room)
John Anson Ford Park – 8000 Park Lane
•Auditorium
•Gymnasium
Outdoor Facilities and Park Spaces
Below is a list of outdoor facilities and park spaces that are available for rent or are available for free on a first come first serve basis (when the space is not being rented).
Bell Gardens Dreamers Aquatics Center – 7950 Scout Avenue •50 Meter Pool
•Activity Pool
•Therapy Pool
•Amphitheater
•Gazebo
Bell Gardens Golf Course (Tournaments) – 8110 Park Lane •Golf Course
Bell Gardens Veterans Park – 6662 Loveland Street
•*Tennis Courts
•*Baseball/Softball Field
•*Basketball Court
•*Futsal Court
•*Open Park Space
•*Picnic Shelter
Bell Gardens Sports Center – 8100 Park Lane
•Baseball Field
•*Synthetic Turf Soccer Fields
•Natural Turf Soccer Field
Ford Park – 8000 Park Lane
•*Picnic Shelters
•*Open Park Space
Julia Asmus Park
•*Picnic Shelters
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Neighborhood Youth Center – 5856 Ludell Street
•Picnic Shelter
Skate Park – 6635 Florence Place
•*Skate Park
*Indicates facilities or spaces that are available for free on a first come first serve basis, when they are not being rented.
CONCLUSION:
The City has a wide variety of indoor and outdoor facilities that are available for rent or for free public use. All indoor spaces are for rent only, however there are several outdoor facilities and areas that are available for free on a first-come first-serve basis, if they have not been rented.
FISCAL IMPACT:
The City receives revenues for rented facilities and spaces. Staff project revenues to include in the annual budget every fiscal year.
APPROVED ELECTRONICALLY BY:
Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administrative Services ���������������