Agenda packet — Bell Gardens City Council, August 24, 2026 (part 1 of 2)

CITY OF BELL GARDENS
AGENDA
City Council / Successor Agency to the Community Development Commission Joint Meeting
Monday, August 24, 2026, 6:00 PM
Agenda en Español
LOCATION: CITY COUNCIL CHAMBERS, 7100 GARFIELD AVENUE, BELL GARDENS, CA 90201 The meeting will be held at Bell Gardens City Hall in the Council Chambers. The public may attend the meeting in person or virtually as instructed below. You may view the meeting live on the City's website at https://www.bellgardens.org/i-want-to/watch-city-council-meetings .

ACCESSIBILITY: If requested, the agenda and backup materials will be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C.

Sec. 12132), and the federal rules and regulations adopted in implementation thereof. Any person who requires a disability-related modification or accommodation, in order to observe and/or offer public participation may request such reasonable modification, accommodation, aid, or service by contacting the City Clerk's office by telephone at 562-806-7704 or via email to [email protected] no later than 72-hours before the scheduled meeting.

PUBLIC PARTICIPATION: The members of the public may address the City Council on any item listed on the agenda.

Public participation are limited to three (3) minutes. Public participation for non-agenda items will be limited to a total of 30 minutes. Public participation can be made by any of the following ways:

IN-PERSON: Members of the public can provide in-person participation at the podium in the Council Chamber. The Council Chambers will have seating available for members of the public to attend the meeting in person, subject to capacity limits. Public participation are limited to (3) minutes per speaker, unless different time is announced by the presiding chair. Speakers who wish to address the City Council should do so by submitting a "Public Comment Card" by 5:00 pm.

BY TELEPHONE: Phone Number: (669)900-9128 Webinar ID: 813 3236 4343# Passcode: 2021# To address the City Council press *9 to raise your hand then *6 to unmute yourself when instructed.

VIRTUALLY LIVE: Members of the public may participate via Zoom by https://zoom.us/join and entering the Zoom Meeting ID: 813 3236 4343 Passcode: 2021
Public participation may also be made via the Zoom app by using the "Raise Hand" feature when it is your turn to speak the host will unmute you. Participation will not be accepted in the QandA Chat function of the Zoom app.

WRITTEN COMMENTS: Public participation may be emailed to [email protected] or mailed to: City Clerk's Office, 7100 Garfield Ave., Bell Gardens, CA 90201. To ensure distribution to the members of the City Council prior to consideration of the agenda, please submit comments no later than one (1) hour before the meeting. Those comments, as well as any comments received after, will be distributed to the members of the City Council and will be part of the official public record of this meeting. You can view the public comments submitted here.

For more information, you may contact the City Clerk's office during regular business hours, 7:30 a.m. to 6:00 p.m., Monday through Thursday at (562) 806-7704.

Page

1. CALL TO ORDER

2. INVOCATION

3. PLEDGE OF ALLEGIANCE

4. ROLL CALL OF CITY COUNCIL MEMBERS / SUCCESSOR AGENCY TO THE COMMUNITY

DEVELOPMENT COMMISSION MEMBERS
Marco Barcena, Councilmember / Agency Member
Jorgel Chavez, Councilmember / Agency Member
Dr. Francis De Leon Sanchez, Councilwoman / Agency Member Isabel Guillen, Mayor Pro Tem / Vice Chair
Miguel De La Rosa, Mayor / Chair

5. PRESENTATION

5.1 Certificate of Recognition - Super Pizza Veloz

6. PUBLIC PARTICIPATION ON NON-AGENDA ITEMS UNDER THE SUBJECT MATTER JURISDICTION

OF THE CITY COUNCIL / SUCCESSOR AGENCY
During this time, the members of the public may address the City Council / Successor Agency regarding any items within the subject matter jurisdiction of the City Council / Successor Agency.

Public participation are limited to 3 minutes per person subject to an overall 30-minute period for non-agenda items. Government Code Section 54590 prohibits the City Council / Successor Agency from taking action or engaging in discussion on a specific item unless it appears on the agenda.

7. PUBLIC PARTICIPATION ON AGENDA ITEMS ONLY
During this time, the members of the public may address the City Council / Agency Members regarding any items listed on the agenda. Public participation are limited to 3 minutes per person.

8. COMMITTEE UPDATES

9. CITY MANAGER'S REPORT

10. CONSENT CALENDAR
All matters listed under the Consent Calendar are considered to be routine and can be acted on by one roll call vote. There will be no separate discussion of these items unless members of the City Council / Successor Agency request specific items to be removed from the Consent Calendar for

separate action. Items called for separate discussion will be heard as the next order of business.

10.1 General Motion to Waive Full Reading and Approve Ordinances by Title Only Pursuant to California Government Code Section 36934 with Support from the Majority of the Legislative Body.

RECOMMENDATION: To approve ordinances by title only.

ATTACHMENTS: None.
7 10.2 Approval Minutes of Closed Session and City Council/Successor Agency - Joint Meeting
RECOMMENDATION: It is staff's recommendation that the City Council approve the minutes of the August 10, 2026, Closed Session and City Council/Successor Agency Joint Meeting.

ATTACHMENTS:

Exhibit 1 - City Council Closed Session - Aug 10 2026 - Minutes - Html Exhibit 2 - City Council / Successor Agency to the Community Development Commission Joint Meeting - Aug 10 2026 - Minutes - Html
8 10.3 Warrant Register and Wire Transfer
RECOMMENDATION: It is staff's recommendation that the City Council receive and file warrant registers, wire transfers, and net payrolls dated 05/28/2026, 07/15/2026, 07/23/2026, 07/28/2026, 07/30/2026 and 08/05/2026.

ATTACHMENTS:

Exhibit 1 - Warrant Registers
19 10.4 Consideration of a Resolution Approving a Professional Services Agreement with LSL, LLP for Independent Financial Annual Audit Services RECOMMENDATION: It is staff’s recommendation that the City Council:

1. Adopt the attached Resolution authorizing the Acting City Manager to execute a Professional Services Agreement with LSL, LLP, subject to City Attorney approval as to form, for independent financial audit services; and

2. Rescind Resolution No. 2026-74.

ATTACHMENTS:

Exhibit 1 - Resolution No. 2026-86
Exhibit 2 - Professional Services Agreement
44 10.5 Consideration of a Resolution Approving a Professional Services Agreement by and between the City of Bell Gardens and Hinderliter, De Llamas & Associates (HdL) for Business License Administration, Business License
Discovery/Compliance/Audit/Collection Services, Transient Occupancy Tax (TOT) Administration, and Cannabis Business Fee Administration Services RECOMMENDATION: It is recommended that the City Council:

1. Adopt the attached Resolution approving a Professional Services Agreement between the City of Bell Gardens and Hinderliter, De Llamas & 164

Associates (HdL) for business license with administration, business license discovery/compliance/audit/collection services, transient occupancy tax (TOT) administration, and cannabis business fee administration services, subject to City Attorney approval as to form; and

2. Rescind Resolution No. 2026-85.

ATTACHMENTS:

Exhibit 1 - Resolution No. 2026-87
Exhibit 2 - Professional Services Agreement

10.6 Consideration of Adoption of a Resolution Approving Grant Agreement No.30895 Between the City of Bell Gardens and the Department of California Highway Patrol

RECOMMENDATION: It is staff recommendation that the City Council adopt the attached Resolution approving Grant Agreement No. 30895 with the Department of California Highway Patrol (CHP), thereby accepting grant funds.

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-88
Exhibit 2 – Grant Agreement No. 30895
196

10.7 Consideration of a Resolution Authorizing the Installation of Red Curb Parking Restrictions Fronting 6037 Gage Avenue
RECOMMENDATION: It is staff’s recommendation that the City Council:

1. Adopt the attached Resolution authorizing the installation of three (3) feet of red curb parking restrictions fronting 6037 Gage Avenue; and

2. Rescind Resolution No. 2026-71.

ATTACHMENTS:

Exhibit 1 - Resolution 2026-89
212

10.8 Consideration of a Resolution Approving Agreement No. C26155 with South Coast Air Quality Management District for the Green Space Program RECOMMENDATION: It is staff's recommendation that the City Council adopt the attached Resolution authorizing the Acting City Manager to execute Agreement No.

C26155 with South Coast Air Quality Management District for the Green Space Program.

ATTACHMENTS:

Exhibit 1 – Resolution 2026-90
Exhibit 2 – Agreement No. C26155
249

10.9 Consideration of a Resolution Approving a Grant Agreement Between the City of Bell Gardens and the LA84 Foundation for the Learn to Swim Program RECOMMENDATION: It is staff’s recommendation that the City Council:

1. Adopt the attached Resolution approving a Grant Agreement with the LA84 Foundation; and

2. Rescind Resolution No. 2026-82.
274

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-91
Exhibit 2 – Grant Agreement

11. DISCUSSION

11.1 Local Commission
RECOMMENDATION: It is staff's recommendation that the City Council review the Commissions Appointments List and by motion, remove commissioners and/or make appointments to the posted vacancies.

ATTACHMENTS: Exhibit 1- Notice of Vacancies
291

11.2 Approval of Plans and Specifications and Authorization to Solicit Bids for the ATP Cycle 6 - Bell Gardens Complete Streets Improvements, Phase 2 (CIP. No. 3938) RECOMMENDATION: It is staff’s recommendation that the City Council:

1. Approve the plans and specifications for the ATP Cycle 6 - Bell Gardens Complete Streets Improvements, Phase 2 (CIP No. 3938);

2. Authorize staff to solicit competitive bids and publish the Notice Inviting Sealed Bids (NISB); and

3. Find that the project is categorically exempt from the California Environmental Quality Act (CEQA) pursuant to Guidelines Section 15301(c).

ATTACHMENTS:

Exhibit 1 - Notice Inviting Sealed Bid (CIP No. 3938)
293

11.3 Consideration of Approval of the Installation of Edge Lines on Scout Avenue and Park Lane from Garfield Avenue to Clara Street
RECOMMENDATION: It is staff’s recommendation that the City Council authorize the installation of edge lines on Scout Avenue and Park Lane from Garfield Avenue to Clara Street.

ATTACHMENTS:

Exhibit 1 – Proposed Location
299

11.4 Discussion Regarding Holiday Decorations
RECOMMENDATION: It is staff's recommendation that the City Council provide staff with direction regarding additional holiday decoration options throughout the City.

ATTACHMENTS: None.
303

11.5 Discussion Regarding Fiscal Year 2025-2026 Casino Revenue Year End Update RECOMMENDATION: It is staff’s recommendation that the City Council receive and file the Fiscal Year 2025-2026 Cardroom Revenue update report.

ATTACHMENTS:

Exhibit 1 - Presentation
307

12. CITY COUNCIL / SUCCESSOR AGENCY MEMBER COMMENTS

13. ADJOURNMENT
Daisy Gomez, City Clerk
Agenda Posted on August 20, 2026

CITY OF BELL GARDENS

OFFICE OF THE CITY MANAGER

EXECUTIVE SUMMARY
TO:Honorable Mayor and City Council Members
FROM:Manuel Acosta, Acting City Manager
BY:Daisy Gomez, City Clerk
SUBJECT:General Motion To Waive Full Reading And Approve Ordinances By Title Only Pursuant To California Government Code Section 36934
DATE:August 24, 2026
RECOMMENDATION:

It is staff's recommendation that the City Council approve a general motion to waive full reading and approve Ordinances by title only pursuant to California Government Code Section 36934.

BACKGROUND / DISCUSSION:

In order to expedite the conduct of business at Council meetings, California State Law (California Government Code Section 36934) allows Ordinances to be read by title if a majority of the Council supports the motion waiving the full reading. Most California cities adopt a standard motion at the beginning of each meeting in order to effectuate this waiver.

Since most of the Ordinances introduced and adopted consist of multiple pages of technical language, reading by title only allows the Council to eliminate the communication of redundant information and attend to other matters during the meetings. Otherwise, the entire Ordinance language will have to be read in full.

CONCLUSION:

Allowing ordinances to be read by title only, according to California State Law, will expedite the conduct of business at Council Meetings.

FISCAL IMPACT:

No fiscal impact.

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 City Council Members
FROM:Manuel Acosta, Acting City Manager
BY: Daisy Gomez, City Clerk
SUBJECT:Minutes for the August 10, 2026, Closed Session and City Council/ Successor Agency Joint Meeting

MEETING DATE:August 24, 2026

RECOMMENDATION:

It is the staff’s recommendation that the City Council approve the minutes of the August 10, 2026, Closed Session and City Council/ Successor Agency Joint Meeting.

BACKGROUND / DISCUSSION:

At every Closed Session and City Council/Successor Agency Joint Meetings the City Clerk documents the actions made by the Agency Members/City Council.

CONCLUSION:

If approved, the minutes of the City Council/Successor Agency Joint Meeting will be archived in the City Clerk's Office.

FISCAL IMPACT:

No fiscal impact.

ELECTRONICALLY APPROVED BY:

Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administration Services

CITY OF BELL GARDENS

MINUTES
City Council Closed Session
Monday, August 10, 2026, 5:00 PM

LOCATION: CITY COUNCIL CHAMBERS, 7100 GARFIELD AVENUE, BELL GARDENS, CA 90201 The meeting will be held at Bell Gardens City Hall in the Council Chambers. The public may attend the meeting in person or virtually as instructed below. You may view the meeting live on the City's website at https://www.bellgardens.org/i-want-to/watch-city-council-meetings .

Any person who requires a disability-related modification or accommodation, in order to observe and/or offer public participation may request such reasonable modification, accommodation, aid, or service by contacting the City Clerk's office by telephone at 562-806-7704 or via email to [email protected] no later than 72-hours before the scheduled meeting.

PUBLIC PARTICIPATION: The members of the public may address the City Council on any item listed on the agenda. Public participation are limited to three (3) minutes. Public participation can be made by any of the following ways:

BY TELEPHONE: Phone Number: (669)900-9128 Webinar ID: 813 3236 4343# Passcode: 2021# To address the City Council press *9 to raise your hand then *6 to unmute yourself when instructed.

VIRTUALLY LIVE: Members of the public may participate via Zoom by https://zoom.us/join and entering the Zoom Meeting ID: 813 3236 4343 Passcode: 2021

Public participation may also be made via the Zoom app by using the "Raise Hand" feature when it is your turn to speak the host will unmute you. Participation will not be accepted in the QandA Chat function of the zoom app.

You can view the public comments submitted here.

For more information, you may contact the City Clerk's office during regular business hours 7:30 a.m. to 6:00 p.m., Monday through Thursday at (562) 806-7704.

1. CALL TO ORDER
The Council Members of the City of Bell Gardens City Council held a closed session on August 10, 2026, in the Council Chambers, 7100 Garfield Avenue, Bell Gardens, CA with Mayor Miguel De La Rosa presiding at 5:09 p.m.

2. ROLL CALL OF CITY COUNCIL MEMBERS
Marco Barcena, Councilmember
Jorgel Chavez, Councilmember
Dr. Francis De Leon Sanchez, Councilwoman
Isabel Guillen, Mayor Pro Tem
Miguel De La Rosa, Mayor

3. PUBLIC PARTICIPATION ON AGENDA ITEMS ONLY
During this time, the members of the public may address the City Council regarding any items listed on the agenda. Public participation are limited to 3 minutes per person.

City Clerk Daisy Gomez announced that there were no written or public comments.

4. CLOSED SESSION ITEM
City Attorney Stephanie Vasquez announced the Closed Session items. The City Council recessed into closed session at 5:10 p.m. to discuss the items as listed on the agenda.

4.1 Closed Session Pursuant to Government Code Section 54957 – Public Employment Title: City Manager

5. CLOSED SESSION REPORT
City Attorney Stephanie Vasquez announced for Item No. 4.1 that there was no reportable action.

6. ADJOURNMENT

Mayor Miguel De La Rosa adjourned the meeting at 6:16 p.m.

Daisy Gomez, City Clerk

CITY OF BELL GARDENS

MINUTES
City Council / Successor Agency to the Community Development Commission Joint Meeting
Monday, August 10, 2026, 6:00 PM

BY TELEPHONE: Phone Number: (669)900-9128 Webinar ID: 813 3236 4343# Passcode: 2021# To address the City Council press *9 to raise your hand then *6 to unmute yourself when instructed.

VIRTUALLY LIVE: Members of the public may participate via Zoom by https://zoom.us/join and entering the Zoom Meeting ID: 813 3236 4343 Passcode: 2021

You can view the public comments submitted here.

For more information, you may contact the City Clerk's office during regular business hours 7:30 a.m. to 6:00 p.m., Monday through Thursday at (562) 806-7704.

1. CALL TO ORDER
The Council Members of the City of Bell Gardens City Council/Successor Agency held a Joint Regular meeting on August 10, 2026, in the Council Chambers, 7100 Garfield Avenue, Bell Gardens, CA with Mayor Miguel De La Rosa presiding. Mayor Miguel De La Rosa called the joint meeting to order at 6:16 p.m.

2. INVOCATION
The invocation was given by Pastor Leal.

3. PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was led by Chief P. Camacho.

4. ROLL CALL OF CITY COUNCIL MEMBERS / SUCCESSOR AGENCY TO THE COMMUNITY

5. PRESENTATION

5.1 Certificate of Recognition - Latina Golfers Association This item was heard with Item No. 5.4.

Councilwoman Dr. Francis De Leon Sanchez read the certificate of recognition, and presented both certificates to Azucena Maldonado from The Latina's Golfer's Association.

5.2 Certificate of Recognition - Raza Golf
Councilmember Jorgel Chavez read the certificate of recognition and presented it to Ruben Cardiel.

5.3 Certificate of Recognition - Cops and Birdies
Mayor Miguel De La Rosa read the certificate of recognition and presented it to Miguel Sanchez.

5.4 National Golf Month Proclamation
This was heard with Item No. 5.1.

Elizabeth Nava, Director of Recreation and Community Services, provided a presentation.

Councilwoman Dr. Francis De Leon Sanchez read the certificate of recognition and presented it to Azucena Maldonado from The Latina's Golfer's Association.

6. PUBLIC PARTICIPATION ON NON-AGENDA ITEMS UNDER THE SUBJECT MATTER JURISDICTION

City Clerk Daisy Gomez announced that there were no written comments received.

Enrique Hernandez spoke regarding collaborative efforts with San Juan De Los Lagos, Jalisco.

Mario Dominguez, Jr. spoke regarding golf and cooling centers policy.

City Clerk Daisy Gomez announced that there were 2 written comments received regarding Item No. 10.5, distributed to the full Council and posted on the City's website.

Jesus Rojas spoke in opposition to Item No. 10.5.

Mateo Gil, with East Yard Communities for Environmental Justice, spoke in support of Item No. 10.5.

Jasmine Gonzalez, with East Yard Communities for Environmental Justice, spoke in support of Item No. 10.5.

Rayard Hernandez spoke in support of Item No. 10.5.

Cassandra spoke in support of Item No. 10.5.

Lilia Chavez spoke in support of Item No. 10.5.

Meli Masedo spoke in support of Item No. 10. 5

Irma Lopez spoke in support of Item No. 10. 5.

Nathan Nuñez spoke in support of Item No. 10. 5.

Gabriel Guerrero spoke in support of Item No. 10. 5.

Mario Dominguez, Jr. spoke regarding Item No. 11.1.

Andrea Zazueta spoke in support of Item No. 10.5.

Melodie Cuevas spoke in support of Item No. 10.5.

Avery Cervantes spoke in support of Item No. 10.5.

Veronica Sanchez spoke in support of Item No. 10.5.

Jas spoke in support of Item No. 10.5.

8. COMMITTEE UPDATES
There were no updates.

9. CITY MANAGER'S REPORT
Acting City Manager Manuel Acosta provided a brief report.

A motion was made by Councilmember Jorgel Chavez, seconded by Councilmember Marco Barcena to approve Consent Calendar Item Nos. 10.1 - 10.8, with the exception of Item 10. 5.

The motion carried 5 - 0 with the following vote:

Moved by: Jorgel Chavez; seconded by: Marco Barcena
Yes: Marco Barcena, Jorgel Chavez, Miguel De La Rosa, Dr. Francis De Leon Sanchez, and Isabel Guillen
Carried 5-0
For Consent Calendar Item No. 10. 5 the same motion carried 4 - 1 with the following vote:

Mayor Miguel De La Rosa recessed the meeting at 7:40 p.m. and reconvened at 8:01 p.m.

Moved by: Jorgel Chavez; seconded by: Marco Barcena
Yes: Marco Barcena, Jorgel Chavez, Miguel De La Rosa, and Dr. Francis De Leon Sanchez
No: Isabel Guillen
Carried 4-1

10.1 General Motion to Waive Full Reading and Approve Ordinances by Title Only Pursuant to California Government Code Section 36934 with Support from the Majority of the Legislative Body

RECOMMENDATION: To approve ordinances by title only.

ATTACHMENTS: None.

10.2 Approval Minutes of Closed Session and City Council/Successor Agency Joint Meeting
RECOMMENDATION: It is staff's recommendation that the City Council approve the minutes of the July 26, 2026, Closed Session and City Council/Successor Agency Joint Meeting.

ATTACHMENTS:

Exhibit 1 - City Council / Successor Agency to the Community Development Commission Closed Session - Jul 27 2026 - Minutes - Html Exhibit 2 - City Council / Successor Agency to the Community Development Commission Joint Meeting - Jul 27 2026 - Minutes - Html

10.3 Warrant Register and Wire Transfer
RECOMMENDATION: It is staff's recommendation that the City Council receive and file the warrant registers, wire transfers, and net payrolls dated 07/09/2026, 07/14/2026, 07/21/2026 and 07/22/2026.

ATTACHMENTS:

Exhibit 1 - Warrant Registers

10.4 Warrant Register Successor Agency
RECOMMENDATION: It is staff’s recommendation that the Successor Agency members receive and file the warrant register dated 07/14/2026.

ATTACHMENTS:

Exhibit 1 - Warrant Register Successor Agency

10.5 Consideration of Adoption of Ordinance No. 972 Amending Subsection (1) (Failure to Pay Rent) of Section 5.63.030(C) (For-Cause Termination of Tenancy), of Chapter

5.63 (Tenant Eviction Protections) of Title 5 (Business Licenses, Regulations and Taxes) of the Bell Gardens Municipal Code
RECOMMENDATION: It is staff’s recommendation that the City Council waive full reading and adopt Ordinance No. 972 amending Subsection (1) (Failure to Pay Rent) of Section 5.63.030(c)(1) (For-Cause Termination) of Chapter 5.63 (Tenant Eviction Protections) of Title 5 (Business Licenses, Regulations and Taxes) of the Bell Gardens Municipal Code.

ATTACHMENTS:

Exhibit 1 – Ordinance No. 972

10.6 Consideration of a Resolution Approving Professional Services Agreements by and between City of Bell Gardens and Moore Iacofano Goltsman, Inc., Psomas, Sagecrest Planning + Environmental, and Interwest Consulting Group, Inc for On- call, As-Needed Planning Services
RECOMMENDATION: It is staff’s recommendation that the City Council adopt the

attached Resolution approving Professional Services Agreements between the City of Bell Gardens and Moore Iacofano Goltsman, Inc., Psomas, Sagecrest Planning + Environmental, and Interwest Consulting Group, Inc. for on-call, as-needed planning services, subject to City Attorney approval as to form.

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-83
Exhibit 2 – Professional Services Agreement with Moore Iacofano Goltsman, Inc. (MIG)
Exhibit 3 – Professional Services Agreement with Psomas Exhibit 4 – Professional Services Agreement with Sagecrest Planning + Environmental
Exhibit 5 – Professional Services Agreement with Interwest Consulting Group, Inc.

10.7 Consideration of a Resolution Approving Professional Services Agreements by and between the City of Bell Gardens and 4LEAF Inc. and Willdan Engineering for On- Call, As-Needed Code Enforcement and Planning Services
RECOMMENDATION: Staff recommends that the City Council adopt the attached Resolution approving Professional Services Agreements between the City of Bell Gardens and 4LEAF Inc. and Willdan Engineering for on-call, as-needed code enforcement and planning services, subject to City Attorney approval as to form.

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-84
Exhibit 2 – Professional Services Agreement with 4LEAF Inc.

Exhibit 3 – Professional Services Agreement with Willdan Engineering

10.8 Consideration of a Resolution Approving a Professional Services Agreement by and between the City of Bell Gardens and Hinderliter, De Llamas & Associates (HdL) for Business License Administration, Business License
Discovery/Compliance/Audit/Collection Services, Transient Occupancy Tax (TOT) Administration, and Cannabis Business Tax Administration Services RECOMMENDATION: It is recommended that the City Council adopt the attached Resolution approving a Professional Services Agreement between the City of Bell Gardens and Hinderliter, De Llamas & Associates (HdL) for business license administration, business license discovery/compliance/audit/collection services, transient occupancy tax (TOT) administration, and cannabis business tax administration services.

ATTACHMENTS:

Exhibit 1 – Resolution No. 2026-85
Exhibit 2 – Professional Services Agreement

11. DISCUSSION

11.1 Local Commission
RECOMMENDATION: It is staff's recommendation that the City Council review the

Commissions Appointments List and by motion, remove commissioners and/or make appointments to the posted vacancies.

ATTACHMENTS: Exhibit 1 -Notice of Vacancies
A motion was made by Councilmember Marco Barcena, seconded by Mayor Miguel De La Rosa to appoint Stephanie Ramos to the Planning Commission and Javier Garay to the Recreation and Youth Commission.

The motion carried 5 - 0 with the following vote:

Moved by: Marco Barcena; seconded by: Miguel De La Rosa Yes: Marco Barcena, Jorgel Chavez, Miguel De La Rosa, Dr. Francis De Leon Sanchez, and Isabel Guillen
Carried 5-0

11.2 Discussion Regarding Residential Street Sweeping Update RECOMMENDATION: It is staff's recommendation that the City Council:

1. Receive and file the report; or

2. Provide direction to staff regarding residential street sweeping alternatives.

ATTACHMENTS: None.

Bernardo Iniguez, Director of Public Works and Facilities, provided a presentation.

A motion was made by Mayor Miguel De La Rosa, seconded by Mayor Pro Tem Isabel Guillen to approve staff's recommendation.

The motion carried 5-0 with the following vote:

Moved by: Miguel De La Rosa; seconded by: Isabel Guillen Yes: Marco Barcena, Jorgel Chavez, Miguel De La Rosa, Dr. Francis De Leon Sanchez, and Isabel Guillen
Carried 5-0

12. CITY COUNCIL / SUCCESSOR AGENCY MEMBER COMMENTS
Members of the Council and Successor Agency made community announcements and comments.

13. ADJOURNMENT
Mayor Miguel De La Rosa adjourned the meeting at 8:25 p.m.

Daisy Gomez, City Clerk

CITY OF BELL GARDENS

OFFICE OF THE CITY MANAGER

EXECUTIVE SUMMARY
TO: Honorable Mayor and City Council Members

FROM: Manuel Acosta, Acting City Manager

BY: Manuel Carrillo, Director of Finance and Administrative Services

SUBJECT: Warrant Register and Wire Transfer

DATE: August 24, 2026

RECOMMENDATION:

It is staff's recommendation that the City Council receive and file warrant registers, wire transfers, and net payrolls dated 05/28/2026, 07/15/2026, 07/23/2026, 07/28/2026, 07/30/2026 and 08/05/2026.

BACKGROUND/DISCUSSION:

The attached warrant registers, wire transfers, and net payrolls are dated 05/28/2026, 07/15/2026, 07/23/2026, 07/28/2026, 07/30/2026 and 08/05/2026.

CONCLUSION:

If the recommendation to the City Council is approved, then the warrant registers, wire transfers, and net payrolls dated 05/28/2026, 07/15/2026, 07/23/2026, 07/28/2026, 07/30/2026 and 08/05/2026.

FISCAL IMPACT:

Wire Transfer 05/28/2026 4044 $37,654.00
Warrant Register 07/28/26 201249 – 201343 $1,239,864.06 Total Voucher $1,277,518.06

Wire Transfer 07/23/2026 4044 – 4049 $341,343.01
Warrant Register 07/28/2026 201344– 201350 $18,469.82 Total Bank $359,812.83
Net Payroll
Transfer
07/23/2026 $720,233.14
Total Voucher $1,080,045.97

APPROVED ELECTRONICALLY BY:

Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administrative Services

Wire Transfer 07/15/2026 Wire $3,578,802.00
Wire Transfer 07/28/2026 Wire $2,226.00
Warrant Register 07/30/2026 206131 – 201220 $215,682.68 Total Voucher $3,796,710.68

Wire Transfer 08/05/2026 Wire $1,312,104.23
Warrant Register 08/05/2026 206221-206285 $69,635.30
Total Voucher $1,381,739.53

Grand Total
Vouchers
7,536,014.24

Page:
07/30/2026 2:1 6:19PM
Voucher List

CITY OF BELL GARDENS
Voucher
4044-WIRE
201249
201 250
201251
201252
201253
201254
201255
201256
Date
5/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
007008 COMMONWEALTHLANDTITLE CO.
009669 CENTER OF CA,OCCUPATIONAL HEALTH
007599 4IMPRINT,INC
000015 A Y NURSERY
010323 ABM BUILDINGSOLUTIONS,LLC
005345 ADMINISTRATIVESERV.CO-OP
011661 AGUILAR,ITZEL
010270 ALL STAR ELITE SPORTS
010833 AMAZON CAPITAL SERVICES,INC.

Invoice P0 #
932604468
91134920
15250220
0134039
19890765 06420
260601 06721
|A608226
6107 06848
6169
14NG—1MNY-1NRC
1C19—NHNV—44WP
1JWM—9CGX-GQVP
1KFW-FLNF—VLKV
1N7H—VDY7-KLFC
1N7H—VDY7-LTC4
1QPF-7KMC—3N06
1R13-Y4MY—L7QC
1V6T-3WLG—3MTG
1WJX-F3C4-JXWG
1WW4-RG3D-1KXM
APCJN1NCFTDK
Description/Account

RIGHT OF WAY ACQUISETEONESCS
Total :

EE PRE PLACEMENT PHYSICALS
Total :

RCS CFSC PROMOTIONAL ITEMS
Total :

PW LANDSCAPE SUPPLIES
Total :

PW QTRLY.HVAC MAINT.(DEC
Total :

PW TAXI SRVC.JUNE 2026
Total :

RCS 2026 BELL GARDENS SCHOLI-
Total :

RCS DAY CAMP T-SHIRTS

RCS SUMMER CAMP SHIRTS
Total :

RCS FRONT OFFICE REFILLS

RCS SPECIAL EVENT EQUIP

RCS BGVP ASP SUPPL

RCS SUMMER CAMP SUPPL
RCS YTH.CAMP ART SUPPL

RCS FIFA WORLD CUP SOCCER SI

RCS BGVP FRONT OFFICE SUPPL

RCS BGVP FRONT OFFICE DECOR

RCS INDEPENDENCE DAY BOOTH

RCS KIDS CAMP SUPPL

RCS NYC SUPPL

RCS AQUATICS OFC SUPPLIES
Amount
37,654.00
37,654.00

68.00 68.00
656.26
656.26
174.00
174.00
10,535.75
10,535.75
4,721.78
4,721.78
500.00
500.00
1,505.70
278.46
1,784.16
227.99
846.74

11.04 156.62
268.09
430.22

30.11 191.26
420.14
254.50
167.20
420.05
Bank code:common

Page:
201258 7/28/2026 000150 ANAYA'S SERViCE CENTER
Bank code :common
07/30/2026 2:16:19PM
Voucher List

CITY OF BELL GARDENS
201266 7/28/2026 011017 BPR CONSULTING GROUP,LLC
Voucher
201256
201257
201259
201 260
201261
201262
201263
201 264
201265
201267
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
010833
010953
011660
011663
011662
011342
011297
011343
011343
011659
Invoice P0 #
010833 AMAZON CAPITALSERVICE (Continued)
AMERICAN GLOBAL SECURITYJNC 31218R 06889
43389
43404
43470
43510
ANTOLIN,JOCELYN H.JA236326
ARELLANEZ,ABIGAIL AA649526
BARBOSA,GERALD C.68803526
BARRAM,JESSE 061826
BENEFIT COORDINATORS CORP.BONDIZ
BLUETRITON BRANDS,INC,PRIMO BRAN 16d0032331100
16f0032331100
1660032331100
BLUETRITON BRANDS,INC,PRIMO BRAN 06G8710098406
4535
4536 06800
CARIDAD,CHRISTOPHER 00798326
Description/Account
Total :

RCS FIFA VIEWING PARTY-OVERNI
Total :

PW SRVC/REP ON VEH P186
PW SRVC/REPAIR VEH P2202

PW SRVC/REPAIR ON VEH PFS
PW SRVCS/REPAIR ON VEHICLE #
Total :

R08 2026 BELL GARDENS SCHOU
Total :

R08 2026 BELL GARDENS SCHOL?
Total :

RCS 2026 BELL GARDENS SCHOU
Total :

CARPOOL INCENTIVE-J.BARRAZA
Total :

RETIREEVISION &DENTAL 06/26
Total :

PW WATER FILTERENG3/11—4/10
PW WATER FILTERINGSRVC PW 5
PW WATER FILTERING SRVC AT PI;
Total :

FA WATER SRVCS 6/11-7/10
Total :

CD B&S PLAN CHECK SRVCS.6/1/2
CD BLDG.NSPECT.&PERMIT SR»
Total :

R08 2026 BELL GARDENS SCHOL/
Amount
3,423.96
2,320.92
2,320.92
907.09
113.48
931 .23
623.25
2,575.05
500.00
500.00
500.00
500.00
500.00
500.00

70.00 70.00
23,490.16
23,490.16
136.48
130.48
110.48
377.44

39.86 39.86
5,027.87
27,572.50
32,600.37
500.00

Page:
201271 7/28/2026 011541 COLORADO TIME SYSTEMS
201269 7/28/2026 011208 CERTIFIED INFORMATIONMGT
Bank code :common
07/39/2026 2:16:19PM
Voucher List

CITY OF BELL GARDENS
201275 7/28/2026 000335 DEPT OF CONSERVATION
Voucher
201267
201268
201270
201272
201 273
201274
201 276
201 277
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
011859 011659 CARIDAD,CHRISTOPHER
006792 CARRELLO,MITCHELL
009158 CINDY‘SJUMPERS INC.
011673 CRUZ,ISMAEL
004807 DAPEERROSENBLIT&LITVAK
002805 DEPARTMENT OF JUSTICE
007161 DEPT.OF INDUSTRIAL RELATIONS
007652 DISCOUNT SCHOOL SUPPLY
Invoice
(Continued)
MC—FY25-26-1
MC~FY25-26-2
0099916
0100389
0100862
107250—ADDL
2023957—IN
2049281 -IN
|C732326
25973
25974
056241
012026
02-2025
(12-2026
(13-2025
04-2025
E2298318MR
P43917590101
PO#
06890
06661
06877
Description/Account
Total :

TUITION REIMB.FY25-26
TUITION REIMB.FY25—26
Total :

OFF-SITE FILE STORAGE

OFF-SITE FILE STORAGE
Total

RCS OPEN STREET EVENT RESTR
Total :

RC8 AQUATIC CENTER EQUIPMEN

RCS AQUATIC CENTER EQUIPMEN
Total :

R08 2026 BELL GARDENS SCHOU
Total :

CD LEGAL MUNI CODE JUNE 2026
PD LEGAL JUNE 2026
Total :

PD FINGERPRINT APPS JUNE 2026
Total :

CD SMIP FEE REPORT 012026
CD-SMIP FEE REPORT 02 2025
CD SMIP FEE REPORT 02-2026
CD SMIP FEE REPORT 03 2025
CD SMIP FEE REPORT Q4 2025
Total :

PD ELEVATOR INSPECTION FEE
Total :

RCS ASP CRAFT ROOM SUPPLIES
Amount
500.00
479.10
1,160.25
1,639.35

25.00 25.00

25.00 75.00
1,200.00
1,200.00
9,828.14
77,143.69
86,971.83
500.00
500.00
1,740.00
147.00
1,887.00
1,905.00
1,905.00
1,070.50
2,189.40
1,108.00
332.00
3,247.00
7,896.90
225.00
225.00
792.23

Bank code :common
07/30/2026 2:1 6:19PM
Voucher List

CITY OF BELL GARDENS
Voucher
201277
201278
201279
201280
201281
201282
201283
201 284
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
007652 DISCOUNT SCHOOL SUPPLY
003395 DISTRICT OF 80 CA,WATER REPLENISH
008460 DIV.OF THE STATE ARCHITECT
009702 DOUG MARTINCONTRACTING CO INC
011674 FIGUEROA,ELIZABETH
011668 FLORES,CELEST A.
010830 FRANCO,JOSE A.
002092 GOLDEN STATE WATER COMPANY
Invoice PO #
(Continued)
P43937850101
P43937870101
P43937870102
P4394390101
2512T22012
CBWM26—009
DSAQ12026
DSA022026
2685 06878
2685.2 06878
2685.3 06878
EF175926
CF012726
062026
01744100007—06302t
06542100000-07212t
14489565193-07212t
22744100003-07242t
47710200008-07132E
5055210005
50582742685-07212E
52151200004 072326
56810300006 072326
56943418386-06302I
Description/Account

RCS TEMPERA PAINT

RCS KIDS CAMP CRAFT SUPPLIES
RCS KIDS CAMP PAtNT

RCS LIGHT UP STOP LIGHT
Total :

PW TITLE 22 GROUNDWATER MOI\

PW CENTRA BASIN WATERMASTEI
Total :

DSA 796-1186 1ST QUT JAN-MAR26
DSA 796 SB 1186 2ND QTR APR-JUI
Total :

PW SLURRY SEAL ZONE 1 AND 2
PW SLURRY SEAL ZONE 1 AND 2
PW SLURRY SEAL ZONE 1 AND 2
Total :

R08 2026 BELL GARDENS SCHOLF
Total :

RCS 2026 BELL GARDENS SCHOU
TotaI :

RCS ALTERNATIVETRANS JUNE
Total :

PW 6458 FLORENCE IRRIG
PW 6640 MARLOW
PW 8114 PAKR LANE
PW 8327 GARFIELD AVE.

PW 6546 EASTERN
PW 5978 GALLANTST
PW 7950 SCOUT AVE.FP
PW 5856 LUDEKKST (1OF2)
PW 8341 EASTERN IRR.

PW 6626 MARLOW
Page:4
Amount
176.79
264.03

71.81 91.70
1,396.56
1,230.00
478.50
1 ,708.50
113.20
106.40
219.60
61,742.20
150,980.65
7,606.93
220,329.78
500.00
500.00
500.00
500.00

18.00 18.00
493.80
1,187.67
293.80
513.35
125.41
456.79

54.30 506.95
230.01

95.19 201291 7/28/2026 008072 HF 8:H CONSULTANTS,LLC
07/30/2026 2:16:19PM
Bank code :common
Voucher
201284
201285
201286
201287
201288
201289
201290
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Voucher List

CITY OF BELL GARDENS
Vendor
002092 GOLDEN STATE WATER COMPANY
011669 GONZALEZ,MIA
011641 GOV.TIRE CO.,LLC
000938 GRAINGER
008537 HAGEN PLUMBING INC
002607 HERC RENTALS INC.
011652 HERNANDEZ,ALYSSA R.

Invoice
(Continued)
57710200007-0715ZI
58731400006-071621
59644100006 072326
65551868949-0721ZE
76132100009 07232E
80824200002 07232E
8465510000—071626
MG605426
2194
9882585129
9882585137
9888064202
9888064210
111192
36752336—001
AH368126
9722931
9723016
9723119
9723179
9723276
9723357
PO#
06847
06879
06422
06422
06422
06422
06422
06422
Description/Account
PW 6547 EASTERN
PW 7901 EASTERN MEDIAN IRRIG

PW EASETRN SIO LIVE OAK (IRRG
PW 7800 SCOUT IRRIG
PW 5856 LUDELLST (2OF2)
PW 8321 JABONERIARD.

PW 5619 CLARA ST
Total :

RCS 2026 BELL GARDENS SCHOL?
Total :

PD RESCUE VEHICLE TIRES (6)
Total :

PW FACILITIES SUPPLIES

PW FACILITIES SUPPLIERS
PW FACILITIES SUPPLIE 8
PW FAICLITIES SUPPLIE 8
Total :

PW UNCLOGGED WOMENS REST!
Total :

RCS MOVIE NIGHT GENERATOR
Total
RCS BG SCHOLARS PROGRAM 201
Total :

PW COMMERCIALWASTE CONSUI

PW COMMERCIALWASTE CONSUI
PW COMMERCiALWASTE CONSUI

PW COMMERCIALWASTE CONSUL

PW COMMERCIALWASTE CONSUI

PW COMMERCIALWASTE CONSUI
Total :

Page:5
Amount
203.52
277.13
456.17
2,142.87

35.00 1,502.70
399.03
8,973.69
500.00
500.00
2,205.00
2,205.00

66.60 547.56

21.33 298.67
934.16
305.36
305.36
897.62
897.52
3,000.00
3,000.00
10,091.25
12,958.75
20,388.75
10,672.50
11,437.50
9,300.00
74,848.75

Page:
201295 7/28/2026 005177 INFRASTRUCTUREENGINEERS
07I30l2026 2:16:19PM
Voucher List

CITY OF BELL GARDENS
201298 7/28/2026 010427 LN CURTIS AND SONS
201296 7/28/2026 008569 JCL TRAFFIC
Bank code:common
Voucher
201292
201293
201297
201 299
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
009460 HORIZONS CONSTRUCTIONCO INTL
011542 IBE DIGITAL
004019 KAISER FOUNDATION HEALTH PLAN
002734 LA COUNTY FIRE DEPARTMENT
Invoice
136554.01 B
136554.03A
494514
540523
560678
560694
560697
56231
562399
562428
562931
562956
562957
562960
563025
568836
568837
568847
135135
04222026
1103857
1103858
1103859
1103860
IN0492214 041326
IN0492484
PO#
06099
06099
06460
06460
06460
06460
06460
06460
06460
06460
06480
06480
06480
06325
06460
06480
06872
06888
Description/Account

PW CONSTRUCTIONOF THE BELL

PW CONSTRUCTIONOF THE BELL
Total :

PD COPIER USAGE FEE 6/15—7/14
Total

PW CITY ENGINEERING SERVICES

PW PROP C ENGINEERING(TRAFF

PW PROP C ENGINEERING (TRAFF

PW CITY ENGINEERING SERVICES

PW CITY ENGINEERING SERVICES
PW CITY ENGINEERING SRVCS.Al

PW CITY ENGINEERINGSERVICES

PW PERMITS FEBRUARY

PW NPDES AND STORMWATER CC

PW NPDES AND STORMWATERCC

PW RFP FOR MAINTENANCE&OPI

PW CITY ENGINEERING SERVICES

PW NPDES AND STORMWATERCC

PW VARIOUSRESIDENTIALSTREE
Total :

PW CMS RENTAL MESSAGE BOARE
Total :

EE PRE-PLACEMENTPHYSICALSF
Total :

PD BREECHER TOOL

PD BREECHER TOOL
PD ENFORCER RAM 24"W/SLING
PD ENFORCER RAM 24“W/SLING
Total
PW LACO/CUPA AR0087327

PW CERS LATE SUBMITALFEE
Amount
2,618.83
9,877.30
12,496.13
535.61
535.61
27,029.00
4,800.00
5,656.50
40,956.00
38,576.00
34,303.00
32,103.00
1 ,842.66
4,447.00
5,248.00
636.00
334.00
36,150.50
4,317.00
12,000.00
248,398.66
4,650.00
4,650.00
131.40
131.40
839.80
839.80
598.91
598.91
2,877.42
462.00
546.00

Page:
201301 7/28/2026 006145 LAN WAN ENTERPRISE INC.

Bank code :common
07/30/2026 2:16:19PM
Voucher List

CITY OF BELL GARDENS
Voucher
201299
201300
201302
201303
201304
201305
201306
201307
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
002734 LA COUNTY FIRE DEPARTMENT
005455 LA COUNTY SHERIFF‘S DEPT
011675 LIZARRAGA,MAQUECH
011657 LOYOLA,JESUS J.
010847 MARTINEZ,ARACELY
011514 MOORE LACOFANO GOLTSMAN,INC,
010458 MORALES,MANUELA.
004680 OLIVARES,SELENE
Invoice
(Continued)
INO494614
263490BL
76075
76695
77401
77413
77423
77424
77433
77434
77435
77436
77437
77449
77450
ML—FY25-26-1
J L260326
0063026
0097192
0013—063026
000130009-063026
PO#
06887
06836
06837
06835
06834
06833
06415
06606
Description/Account

PW CERS LATE SUBMITALFEE
Total :

PD PRISONER MAINTMEALS 6/1-3I
Total :

PD CISCO L3 SWITCH,CONF|GURE

PD NETMOTION CONNECTIVITY
IT SAMSUNG 65 INCH TV
IT CITY COUNCIL MTNG.6/8/26
IT CITY COUNCIL MTNG.6/24/26

IT WIRELESS DIGITAL COLOR PRII

IT FP PARKING INSTALL &CONFIG
IT 60 PARKING INSTALL &CONFIG

IT FP PW INSTALL &CONFIGURE N
IT FP RR ENSTALL8.CONFIGURE M

IT POOL INSTALLAND CONFIGURE
IT NETWORK/TECH SRVS.JUNE
IT DELL 27 USBC MONITOR X2
Total :

TUITION REIMB.FY25—26
Total :

RCS 2026 BELL GARDENS SCHOL/
Total :

RCS VIDA SANA JUNE CLASSES
Total :

CM STRATIGIC PLAN DEVELOPMEI
Total :

RCS KARATE CLASS JUNE
FA MILEAGE REIM S.OLIVARES 25-
Amount
546.00
1,554.00
261.70
261 .70
6,600.00
4,200.00
494.90
720.00
720.00
1,210.90
7,800.00
8,400.00
4,800.00
4,200.00
3,000.00
10,800.00
638.67
53,584.47
2,000.00
2,000.00
500.00
500.00
140.00
140.00
747.50
747.50
840.00
840.00

65.84 Total

07/30/2026 2:1 6:19PM
Bank code :common
Voucher Date
201307 7/28/2026
201308 7/28/2026
201309 7/28/2026
201310 7/28/2026
201311 7/28/2026
201312 7/28/2026

CITY OF BELL GARDENS
Vendor
004680 004680 OLIVARES,SELENE
Voucher List
Invoice
(Continued)
009641 ORGANIZATIONLLP,OLIVAREZ,MADRUC 31402
011670 ORIZAGA,BRIELLE A.
011671 OROZCO,ISRAEL F.
011672 ORTIZ,JEMMA8.
007292 PARKING CO.OF AMERICA,PCAM,LLC
31403
31404
31405
31406
31407
31408
31409
31410
31411
31412
31413
31414
31415
31416
31417
31418
31419
31420
31421
B0849426
[0618926
J0050026
|NVM00006083
INVM00208584
INVM0020881
INVM0020883
INVM0020947
PO#
06427
06427
06427
06427
Description/Account
Total
CC LEGAL-GENERAL JUNE 2026
HR LEGAL-GENERAL JUNE 2026
CCL LEGAL-GENERAL JUNE 2026
CM LEGAL-GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
FA LEGAL—GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
PD LEGAL-GENERAL JUNE 2026
PW LEGAL-GENERAL JUNE 2026
RCS LEGAL-GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
CD LEGAL—GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
PD LEGAL—GENERAL JUNE 2026
PW LEGAL-GENERAL JUNE 2026
CCL LEGAL-GENERAL JUNE 2026
CM LEGAL-GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
CD LEGAL-GENERAL JUNE 2026
PW LEGAL—GENERAL JUNE 2026
Total :

RCS 2026 BELL GARDENS SCHOU
Total :

RCS 2026 BELL GARDENS SCHOLI-
Total :

R08 2026 BELL GARDENS SCHOL/
Total :

PW SHUTI'LE FOR EVENT JUNE 6,:

PW TROLLEY SERVICE MAY2026
PW DIALA RIDE SERVICES MAY20
PW SENIOR BUS MAY2026

PW DIALARIDE SERVICES
Page:8
Amount

65.84 11 269.57
5,707.10
6,362.30
6,432.42
4,176.20
5,537.00
3,183.60
7,199.71
8,809.50
6,355.30
1,155.00
136.80
1,793.50
10,403.00
152.00
3,542.00

36.50 5,364.00
249.60
4,240.80
92,105.90
500.00
500.00
500.00
500.00
500.00
500.00
2,065.96
58,485.32
23,581.67
3,782.71
25,109.79

Page:
07/30/2026 2:16:1 9PM
201321 7/28/2026 007259 ROBERT HAL
Bank code :common
Voucher
201312
201313
201314
201315
201316
201317
201318
201319
201320
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
007292
011655
010226
009834
006189
005907
003631
001868
010288
Voucher List

CITY OF BELL GARDENS
PARKING CO.OF AMERICA,PCAM,LLC
PEREZ SURIO,DAREY E.

Invoice PO #
(Continued)
INVM0020948
INVM0020949 06427
INVM0020950
DP8922626 06880
PERMANENTE MEDICAL GROUP SOUTHI 9003044265

PRINT AGENT

PROFORCE LAW ENFORCEMENT
9003872173
6979
76050300 06873
PUBLIC WORKS,LOS ANGELES COUNTY PW26051106366
RELX,ENC.

RIO HONDO COLLEGE
RJM DESIGN GROUP,INC.
1100258839
1100273066
1100285516
1100299705
1100310583
2526RGBELLGARD2
37761 06874
66240150 06817
66273815 06884
66273816 06885
66281985 06817
Description/Account
PW DART 8:TROLLEY RADIO SRVC
PW SENIOR BUS DRIVERJUNE 202
PW TROLLEY SRVC.JUNE 2026
Total :

RCS BG SCHOLARS PROGRAM 202
Total :

EE PREPLACEMENTPHYSICALS

EE PREPLACEMNTPHYSICALS
Total :

RCS SMALL FRY T—BALLFLYERS
Total
PD PURCHASE OF COLT M-4 RIFFL
Total :

PW INDUSTRIALWASTE PERMITS
Total :

PD ADVANCED SEARCHES SOFTW

PD ADVANCED SEARCHES SOFTW
Total :

PD RANGE FEE 25—26FOURTH QTF
Total :

PW PROJECT ADMINISTRATIONSL
Total :

FA PROF.SRVCS,-PIEN 5/15
FA PROF SRVCS.-ARICA 5129
FA PROF.SRVCS.DILLION 5/29
FA PROF.SRVCS -PIEN 5/29
Amount
280.00
4,020.78
59,179.92
176,506.15
1,000.00
1,000.00
3,581.00
4,634.50
8,215.50
404 .62
404.62
4,177.70
4,177.70
6,284.00
6,284.00

50.63 50.63

50.63 253.15
2,000.00
2,000.00
3,292.70
3,292.70
434.63
1,971.90
2,992.50
1,303.88

Bank code :common
07/30/2026 2:1 6:19PM
Voucher List

CITY OF BELL GARDENS
Voucher
201321
201322
201323
201324
201325
201326
201327
201328
201329
201330
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
007259 ROBERT HALF
011658 RODRIGUEZ.CANDICE
011667 RODRIGUEZ,JENNIFER A.
011555 RRM DESIGN GROUP
011654 RUIZ ESPARZA,GUADALUPE
010445 SANDOVAL,CHRISTOPHER
011666 SANJUAN,VALERIE
008861 SHARE CORPORATION
011615 SOUTHEAST AQUATIC DOLPHINS
002087 SOUTHERN CALIFORNIA EDISON
Invoice
(Continued)
66289677
66329125
66343941
66343943
66351247
66359270
66372364
66375416
CR070426
J R050826
3978-01 PR25-5
GE939026
CS-FY25-26-1
VS432126
239772
10004
700332863224 07271
700370407274-0713:
700379113430—07212
700436447302 07222
PO#
06817
06817
06884
06885
06817
06884
06817
06726
06881
06797
Description/Account
FA PROF.SRVCS.-PIEN 6/5
FA PROF.SRVCS -PIEN 6/12
FA PROF.SRVCS -ARICA,6/19
FA PROF.SRVCS.DILLION6/19
FA PROF.SRVCS.S -PIEN 6/19
FA PROF.SRVCS.-ARICA,ANDY 6.

WEEK ENDING 06/26/26-MORALES
FA PROF.SRVCSS -PIEN 6/26
Total :

R08 2026 BELL GARDENS SCHOLA
Total :

PW DESIGN SERVICES FOR THE V
Total :

RCS BG SCHOLARS PROGRAM202
Total :

TUITION REIMB.FY25-26
Total :

RC8 2026 BELL GARDENSSCHOL?
Total :

PW GLOVES UTIL CREW
Total :

RCS SWIM TEAM INSTRUCTION-G
Total :

PW 7100 GARFIELD AVE TTP2
PW 6601 CLARA ST
PW-7907 EASTERN AVE.

PW 6208 LOVELAND
Page:10
Amount
1,303.88
1,303.88
2,816.21
3,990.00
1 ,303.88
1 ,067.82
272.00
1 303.88
20,064.46
500.00
500.00
500.00
500.00
1,765.00
1,765.00
4,000.00
4,000.00
1,377.00
1,377.00
500.00
500.00
434.92
434.92
3,997.50
3,997.50
311.52

19.37 15.88
111.20

Page:

Bank code :common
07/30/2026 2:1 6:19PM
Voucher List

CITY OF BELL GARDENS
201337 7/28/2026 011653 VLS ENVIRONMENTALSOLUTIONS,LL 306467 Voucher
201330
201331
201332
201333
201334
201335
201336
201338
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor invoice
002087 002087 SOUTHERN CALIFORNIA EC (Continued)
007335 STANDARDS COMMISSION,CALIF.BLDG 03-2025
Q1-2026
02-2025
Q2-2026
042025
009300 SWANK MOTION PICTURES,INC.D84375283
006334 TIERRA WEST ADVISORS,LLC BG-ECRG-0126A
BG-ECRG—0126B
BG~ECRG—0226A
BG-ECRG—0326A
BG—ECRG—03268
BG-ECRG—1025A
BG-ECRG—1025B
BG—ECRG—1125A
BG—ECRG-1125B
BG—ECRG—1225A
BG—ECRG-12258
009744 USA &RAFAELCLEANERS,RAFAEL ROD!71099
011656 VALDEZ,BRIANAG.
006130 VERIZON WIRELESS
002383 VORTEX INDUSTRIES LLC
BV650626
6147733492
03—2281725
PO#
06486
06486
06486
06486
06486
06486
06486
06486
06486
06486
06486
06882
Description/Account
Total :

CD BLDG STANDARDSADM SP RE‘
CD BSARSRF Q1 2026
CD BLDG STANDARDSADM SP RE‘
CD-BSASRF Q2 2026
CD-BSASRF 042025
Total :

RCS SUMMER MOVIE NIGHTS CAR
Total :

ECRG—GRANT—BERKOILSITE-1/26
ECRG-GRANT—BERKOIL SITE-1/26
ECRG—GRANT—BERKOILSITE-2/26
ECRG-GRANT—BERKOIL SITE-SIZES
ECRG-GRANT—BERKOIL SlTE-3/26
ECRG—GRANT-BERKOIL SlTE-10/25
ECRG-GRANT-BERKOIL SITE-10125
ECRG-GRANT—BERKOIL SITE—11125
ECRG-GRANT-BERKOIL SITE-1125
ECRG-GRANT—BERKOIL SITE-12/25
ECRG-GRANT-BERKOIL SITE—1212!
Total :

RCS UNIFORM DRY CLEANING
Total :

RCS BG SCHOLARS PROGRAM 201
Total :

PD WIRELESS PHONES SRVC 6/4-1
Total :

PW DISPOSAL WATER/TRACE PAII\
Total :

PW LIFTMASTER PHOTOS EYE 8A1
Amou nt
457.97
113.40
204.30
371.70
331.20
531.00
1 ,551.60
565.00
565.00
8,103.75
4,001.
207,188.75
7,747.50
450.00
7,897.50
3,712.50
7,211.25
3,712.50
8,478.75
3,712.50
62,216.20

20.00 20.00
2,000.00
2,000.00
1,731.16
1,731.16
1,167.56
1,167.56
1,998.17

Page:12
Bank code :commo
0713012026 2:16:19PM
Voucher List

CITY OF BELL GARDENS
95 Vouchers in this report
95 Vouchers for bank code :common
Voucher
201338
201339
201340
201341
201342
201343
Date
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2025
Vendor
002383 002383 VORTEX INDUSTRIESLLC
002427 WHITTIER FERTILIZER
009492 XPRESS WASH INC
011665 YANEZ,EMILY
011664 ZAMBRANO,ELI
010832 ZUNIGA,MARK
Invoice
(Continued)
437053
21551
EY989226
EZ421426
MZ—FY25-26-1
PO#Description/Account
Total :

PW LANDSCAPE SUPPLIES
Total :

PD CAR WASH SRVC JUNE 2026
Total :

R08 2026 BELL GARDENS SCHOU
Total :

RC8 2026 BELL GARDENSSCHOLF
Total :

TUITION REIMB.FY25-26
Total :

Bank total :

Total vouchers :

Amount
1,998.17
234.26
234.26
3,450.00
3,450.00
500.00
500.00
500.00
500.00
1 ,836.00
1,836.00
1,277,518.06
1,277,518.06

4049-WIRE 7/23/2026 009439 EMPOWER
4047-WlRE 7/23/2026 001725 CALPERS
08/04/2026 8:40:00AM
Voucher List

CITY OF BELL GARDENS
Bank total :359,812.83
201350 7728/2026 000594 STATE DlSBURSEMENTUNIT Ben626240 GARNISHMENT:PAYMEN Voucher
4045—WIRE
4046-WIRE
4048—WIRE
201344
201345
201346
201 347
201348
201349
Date
7/23/2026
7/23/2026
7/23/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
7/28/2026
Vendor
003359
003358
006722
008604
011589
000284
006083
006521
008044

BANKOF THE WEST

BANKOF THE WEST
CITY EMPLOYEES ASSOC.

ACCOUNT 6746022400,US.BANK PARS

ADVAN LOAN SOLUTIONS

ASSOC,BELL GARDENS POLICE

CEA BG CITY EMPLOYEES

FRANCHISE TAX BOARD

PAL PROGRAM
Invoice
Ben626246
Ben626248
Ben626252
Ben626244
Ben626250
Ben626282
Ben626242
Ben626236
Ben626230
Ben626238
Ben626234
PO#Description/Account
FEDERAL INCOME TAX:PAYMENT
Total :

STATE INCOME TAX:PAYMENT
Total :

PAYROLL 7/23/26
Total :

BGPWA DUES:PAYMENT
Total :

MASS MUTUAL:PAYMENT
Total :

PARS:PAYMENT
Total :

GARNISHMENT:PAYMENT
Total :

NON-SWORN POA MEMBER—DUES,
Total :

BGCEA:PAYMENT
Total :

GARNISHMENT:PAYMENT
Total :

PAL PROGRAM:PAYMENT
Page:1
Amount
113.310.42
113,310.42
36,967.70
36,967.70
160,398.18
160,398.18
500.00
500.00
30,166.71
30,166.71
11,612.43
11,612.43

80.00 80.00
3,366.00
3,366.00
1,600.00
1,600.00
611.63
611.63
285.00
285.00
914.76
914.76Total:
12 Vouchers for bank code :common
Total
Bank code :common

Page:

TRANSFER 7/23/2026 BANK OF THE WEST PIR
Voucher Date Vendor Invoice PO #DescriptionIAccount Amount Bank code :common
08/04I2026 8:40:00AM
Voucher List

CITY OF BELL GARDENS

NET PAYROLL
Total vouchers :1,080,045.9712Vouchersinthisreport
720,233.14

Pa ee
AAA BURGLAR ALARM—Remit-To:P
O BOX 39189
AIRESPRING INC.—Remit-To:FILE
1422 1801 W.OLYMPIC BLVD

ALADDINLOCK &KEY,BENITO
ROBERTO PEREZ -Remit-To:2848 E.

FLORENCE AVE.

AMAZON CAPITAL SERVICES,INC.-
Remit—To:PO.BOX 035184

AMERICAN GLOBAL SECURITYJNC-
Remit-To:PO.BOX 371653

AMTECH ELEVATOR SERVICES
Remit-To:DEPT.LA 21592

AMTECH ELEVATOR SERVICES -
Remit—To:DEPT.LA 21592
ANAYA'S SERVICE CENTER —Remit-
To:5515 E.GAGE AVENUE
Check Number
206131
206132
206133
2061 34
206135
206136
2061 37
206138

CHECK REGISTER
Pa ment Date
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
Pa ment Amount
220.00 Account Signal Run Away John
Memo
Anderson A uatic Center
1,427.21 IT Airespring SD—Wan07/16/26 -
08/1 5/26
929.98 Door Repair at Ross Hall,Emergency
door repair at Aquatic Center
3,837.97 RCS Adult Sports Supplies,RCS
Aquatics Office Supplies,RCS ASP
Craft Supplies,RCS ASP Kid's Cooking
Supplies,RCS BGVP ASP
Supplies,RCS BGVP Facility
Supplies,RCS BGVP Meal
Program,RCS BGVP Office
Supplies,RCS—Cooking Day 7/17,RCS
Facility Deck Equipment,RCS Facility
Equipment Signage,RCS Facility
Equipment Signage,RCS Facility
Equipment Signage,RCS Facility
Equipment Signage,RCS—Independence
Day Supplies,RCS Sewing Class
Supplies,RCS-STAR Karaoke
7/31,RCS Veterans Park Supplies
515.76 RCS FIFA Viewing Party Overnight
Security
244.79 C.H.elevator services
252.88 PD-Elevator Maintenance -08/01/26 —
08/31/26
259.89 Battery for Vehicle P—2201

L
9 9
P
PP
PP
BANOS PORTATILES REYNA 206140
BANOS PORTATILES REYNA 206141
ANAYA'S SERVICECENTER —Remit—206139
To:5515 E.GAGE AVENUE

BARRERA,CARLOS
BENEFIT COORDINATORS CORP.

BLACK &WHITE EMERGENCYVEH

BLUETRITONBRANDS,INC,PRIMO
BRANDS

BLUETRITON BRANDS,INC,PRIMO
BRANDS
BOADO,OSCAR L.

BRITE WHITE,ELISEO RODRIGUEZ

BR PARTY RENTALS RONALDO
IBARA

BSN SPORTS,LLC

CALIFORNIACLEANINGSUPPLIES
206142
206143
206144
206145
206146
206147
206148
206149
206150
206151

CHECK REGISTER
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
6,143.51 PD-Unit #265 -Replaced wiper
blades,PD—Unit #274 -Replaced
catalytic converter &inner fender
wheel,PD—Unit #275 -Replaced
front/rear brake pads and rear shock
absorbers.,PD-Unit #278 -Replaced
throttle body.,PD—Unit #278 —tune -up
direct ignition coil 6 cylinder,PD-Unit
#290 —oil change and brake
inspection,PD-Unit #294 —Window
tint,PD-Unit #300 -Oil Chan e
748.00 RCS Summer Movie-Au ust 6,2026
2,244.00 RCS-Summer Concert-July 30,
2026,RCS Summer Concert—
Restrooms—July 16,2026,RCS—
Summer Movie Jul 23rd,2026
100.00 Re PC Mt .7/15
22,697.25 PRISM Pool Dental &Vision -Active /
Retirees 7.2026
2,232.07 PD—Unit #280 —Replaced push bumper
166.90 PD-Water Service —06/11/26 -
07/1 O/26,PD-Water Service 06/11/26 —
07/10/26

34.94 Water Services
100.00 Re PO Mt .7/15
1,510.00 2 new tires for vehicle L-202,PD-Unit
#264 -tire,mount and balance &flat
re air,Two tires for vehicle L 202
2,294.75 RCS Dance Floor July 30,2026,RCS
Summer Concert—Dance Floors July 17
833.99 RCS S.F T—BallGame Su lies
3,885.04 Cleaning Supplies,Cleaning
Supplies,C|eaning Supplies,Custodial
Supplies,Custodial Supplies.Custodial
Su lies
123.74 PD-Police Training -SLI 3 -Per
diem/lunchCANO,CHARLE 206152

PP
PP
PLUMBINGINC 206173

CHARTERCOMMUNICATIONS

CHARTER COMMUNICATIONS

CINTAS CORPORATION

DELTA DENTAL INSURANCE

COMPANY
DEPT.OF AUDITOR—CONTROLLER,
COUNTY OF LA ‘
DIRECTV,INC.

DK—SANDLERBROTHERS

FERNANDO'S HARDWARE &
LUMBER
FINANCIALSERVICES,INC.,DE

LAGE LANDEN

FIREWORKS AMERICA

FRONTIER COMMUNNICATIONS

GOLDEN WEST PIPE &SUPPLY
206153
206154
206155
206156
206157
206158
206159
206160
206161
206162
206163
206164
206165
206166
206167
206168
206169
206170
206171
206172

CHECK REGISTER
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
319.99 IT Youth Center Wi-Fi 07/15/2026to
08/14/2026 Acct#188326401
185.53 IT Marlow Park Wi-FI 7/22/26 to 8/21/26
Acct#8448 30 043 0759420
319.99 IT Senior Center Wi—Fi7/15/25—8/14/25
Acct#188327901
661.06 IT 8327 Garfield Wi—FiJul 2026
698.75 PD—Fiber Lines —07/01/26 -07/31/26
1,099.00 IT Veterans Park Wi—Fi7/15/2026 to
8/14/2026 Acct#188324401
1,150.00 IT Ford Park -Wi Fi 07/15/2026 to
08/14/2026 Acct#188328601
1,181.06 VOIP Srvcs—CityHall July Acct#
127241301
235.53 IT City Hall Wi-Fi m 7/17/26 to 8/16/26
Acct#8448 30 043 0685153

8.87 First-Aid &medication kit
service/suppIies for cabinets (OSHA
re uirement
1,595.51 Delta DHMO Active/Retirees —8.1.26 -

8.31.26 1,761.32 LAFCO Operation Exp.FY26-27
116.24 RCS Golf Course Su lies 6/19-7/18
47584 Public Works Su lies
577.62 4 Scoops of Base MateriaI,MIxed Base
342.12 PD Copier Lease July 2026 Account No:
1670768 Serial No.ACKNKO11004777
11,500.00 RCS Independence Day Firework
Balance
1,249.50 IT Cit Hall/PD InternetJuI 2026
1,113.00 PD Upgrade frame relay Circuit for PD
network Jul 04 —Au O3,2026
263.74 Creative Kids Veterans Park Kitchen
Sink Drain,Sink at RU Lobby
Re Iacement
281.36 BGV Park toilet cloHAGEN

PP PP
PP PP
9P
IRON BRICK ASSOCIATES,LLC 206176

HDLCOMPANIES

HOME DEPOT

JHM SUPPLY INC
LANWAN ENTERPRISE,INC.

LEAF

LGP EQUIPMENT RENTALS INC

LIEBERTCASSIDY WHITMORE

MARTINMARIETTAMATERIALS,INC

MEDICO HEALTHCARE LINEN
SRVCS.

MENDOZA'S LAWNMOWER SHOP,
M.MENDOZA

MONROY,YORGELYS

NWESTCO,LLC
OMEGA INDUSTRIAL SUPPLY INC.

OREILLY AUTO PARTS

OROZCO,MARIA DE LOS ANGELES
ORTIZ,JOSE C.

PEEK,RANDAL

PLS,ARTURO H ADORNO,
206174
206175
206177
206178
206179
206180
206181
206182
206183
206184
206185
206186
206187
206188
206189
206190
206191
206192
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
1,317.68 Quarterly Software Use Fee 7/1/26-
9/30/26
1,959.23 BGV Park Supplies,|rrigation
Repair,Street supplies,Street
Su lies,Su lies for utilit crew
60,788.07 Payment 7 of 7 Workday ERPA
Deployment FFP PO #PO—
10000037,Workday Implementation -
Consultant Ger ana Burns
1,252.74 Ford Park Su lies,Park Su lies
4,800.00 PD—Maintenance Contract —07/13/26
07/16/26
389.80 RCS HP L365 Co ier Lease
772.37 Roller rental for as halt
16,530.50 Legal Services -Personnel,Legal
Services —Personnel,Legal Services -
Personnel,Legal Services —Personnel
(PD),Legal Services -Personnel
PD ,Le al Services —Personnel PD
320.00 Concrete/asphalt dump fees at 6445
Florence Ave
128.22 PD-Jail uniform and linen cleaning,PD—
Jail uniform and linen cleaning
127.08 Hedge Trimmer Tune Up
100.00 Re PC Mt .7/15
160.00 P.D Generator Ins ection
1,726.97 Cleaning supplies for litter,Park
Su lies
199.30 Streetcrew su lies
300.00 RCS Summer Movie Night—August 6th
250.00 RCS Yth Bball/Sftbal Um ire 7/1-7/8
992.08 PD-Police Training —Firearms
Instructor —Milea e/er diem/lod in
2,900.00 RCS Summer Movies-August 6,2026

CHECK REGISTER

PP
PP
PLS,ARTUR011ADORNO,
PLS,ARTURO+1ADORNO,

PRECMDO,KENNETH
QLHLL?XDRPCNQATKDN
206193
206194
206195
206196
REEVES CO.INC.

RICARDO EXTERMINATOR

RIO HONDO COLLEGE

ROADLINE PRODUCTS,INC

ROBERT HALF

ROBERTSON'S READY MIX LTD

ROMAN OCTAVIO VARGAS GARCIA

RUFF RUFF POOP BAGS

SHARE CORPORATION
206197
206198
206199
206200
206201
206202
206203
206204
206205
206206
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
5,800.00 RCS Summer Movie—July 30,
2026,RCS Summer Movie-July 9,2026
2,900.00 RCS A uatic Center Event 7/31
100.00 Re PC Mt .7/15
2,137.60 PD-Admin office printer,PD-Office
supplies -Dept paper,PD-Office
Supplies -Dept supplies,PD—Office
supplies -Dept toner,PD-Office
supplies -Dept toner,PD-Office
su lies -De ttoner

48.86 PD-Name ins —Castillos/Alvara

65.00 Exterminator Service at Parkview
Terrance of Senior Center
548.50 PD-Basic Police Recruit Class —
Module |||—Trainee |.De Paz
480.26 Blue Reflective marker buttons
869.25 FA Prof Services—Pien7/03
16,874.59 HR Temporary File Clerk —Week
Ending 7.24.26,Temporary File Clerk
HR,Workday Implementation
Consultant I Trainer,Workday
Implementation Consultant /Trainer
Week Ending 7.24.26,Workday
Implementation —Payroll Consultant
Week Ending 7.24.26,Workday
Implementation Tester/
Trainer,Workday Implementation
Trainer /Consultant Week End

7.24.26,Workday Payroll
Implementation Consultant /Assistant
3,364.44 3 yards for Day Care on Florence,7
Yards of Concrete/Sidewalks,Concrete
for an apron

27.00 RCS-Alternative Trans.June 2026
943.59 Park Su lies
723.05 Extractor set for utilit crew

CHECK REGISTER

SKYLINESAFETY &SUPPLY,

PATRICIA SONTAG

SMART &FINAL
STANDARD INSURANCECO.

STEAMX,LLC,MIKEJ.MANCE

THE FLAG SHOP

TIFCO INDUSTRIESINC
TOTAL EXTERMINATINGINC.

TRIANGLE SPORTS,INC

USA &RAFAEL CLEANERS,RAFAEL

RODRIGUEZ

VERIZON WIRELESS

VESTIS SERVICES,LLC
WEST COAST ARBORISTS INC.

CJPIA
206207
206208
206209
206210
206211
206212
206213
206214
206215
206216
206217
206218
206219
206220
WIRE

ALLIANTINSURANCE SERVICES,INC WIRE
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/30/2026
7/15/2026
7/28/2026
Total
166.96 Utilitycrew supplies
670.03 RCS-Cooking Day 7/17,RCS-VP
Summer Jam 7/1
722.35 Standard Insurance Executive Polic
529.80 Graffiti Su lies
1,792.27 Flags for all facilities,Flags for all
facilities
251.94 RCS—S ecial Event Pleated Fans
1,787.14 Supplies for utilitycrew,Tools and
E ui ment
170.00 Monthly Service at City Hall &Police
Dept -(Black widow spiders/Ants/Mice)
Jul 2026
1,562.29 RCS Youth Baseball Softball Awards

40.00 RCs SF T—BallAwards Dry Cleaning
546.04 RCS Cell Services 6/20-7/19
503.70 CM/RCS Data Communications Jun 20
Jul 19,2026
215.28 RCS Aquatics Janitorial Services,RCS
Aquatics Janitorial Services
890.00 Tree &Stum removal
3,578,802.00 FY 2026—27 Liabilit &WC Pro ram
2,226.00 FY 26-27 ACIP CRIME INS RENEWAL
3 796 710.68

CHECK REGISTER

Check Register
Pa ee Check Number Pa ment Date Pa ment Amount Memo
ALAN'S LAWN &GARDEN 206221 8/5/2026 2,765.81 Mower for C.H.,Weed Wacker for CENTER —Remit-To:12194 C.H.

FIRESTONE BLVD
AMAZON CAPITAL SERVICES,206222 8/5/2026 4,840.37 RCS Aquatics Office Supplies,RCS— INC.—Remit-To:PO.BOX 035184 Art C ass 7/13,RCS-CFSC Office Supp ies,RCS-CFSC Office
Supp ies,RCS—Clara Sr.Ctr
Supp ies,RCS Kids Cooking-
July,RCS Lifeguard Room
Supp ies,RCS-NNO Crafts,RCS-NNO
Craft Supplies,RCS—NNOStaff
Lunch,RCS-NNO Staff Lunch
Supp ies,RCS-NNOSupplies,RCS-
NNO Supplies,RCS-NNO
Supp ies,RCS-Paint &Sip 8/13,RCS-
STAR Rodeo 7/24,RCS-Summer
Jam 7/23,RCS-Summer Luau
7/10,RCS-Summer Meal
Program,RCS-Summer Meal
Program,RCS-Terra Bella 7/28,RCS—
World Del.Jamaica 7/30,RCS-World
Del.Jamaica 7/30
America‘s Best Property 206223 8/5/2026 1,175.40 ROS—RentNSant Sep2026 Mana ement
America's Best Property 206224 8/5/2026 1,251.60 RCS—RentalL Sanchez Sept 2026 Mana ement
Artea a,Manuel M.206225 8/5/2026 460.00 RCS-Rental M Hernan Se t2026 AV GRAPHICS 206226 8/5/2026 158.35 CC —Bus Card for Dr.Sanchez BEACON ATHLETICS 206227 8/5/2026 795.14 RCS BGVP Field Prep,RCS BGVP Field Pre
BEITH,TORBEN 206228 8/5/2026 2,145.00 PD—Adm Su -Ju|
BLUETRITON BRANDS,INC,206229 8/5/2026 234.22 RCS Ford Park Supplies,RCS Golf PRIMO BRANDS Course Supplies,RCS NYC
Supplies,RCS Veterans Park Supplies
BLUETRITONBRANDS,INC,206230 8/5/2026 126.63 PD—Water Service -06/21/26 — PRIMO BRANDS 07/20/26
CA West Homes LLC 206231 8/5/2026 881.60 RCS-Rent JPerez Se 2026

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CRISTOBAL,DAVID 206233
CSU LB FOUNDATION 206234
DAWN PATROL,LLC 206235
DEUS PACEM,LLC.206236
DIMEXPROFESSIONAL,ISRAEL 206237

HERNANDEZ
DISCOUNT SCHOOL SUPPLY 206238
E azote NO.2,LLC 206239
FEDEX 206240
FERNANDO'S HARDWARE&206241
LUMBER
FRANCO,LINDA &RON 206242
HAGEN PLUMBINGINC 206243
HARBOR BREEZE CORP 206244
HERNANDEZ,BRIANNA 206245
HOME DEPOT 206246
IRON BRICKASSOCIATES,LLC 206247
JCL TRAFFIC 206248
JHM SUPPLY INC 206249
Jose L.Arevalo 206250
J THAYER COMPANY LLC 206251
L.N CURTIS AND SONS 206252
LAN WAN ENTERPRISE,INC.206253
Los Angeles Property Management 206254
Grou
LUBRANI,SAMANTHAL.206255
Man Lam 206256
MAP PROPERTY MANAGEMENT 206257
MEDINAINVESTMENTS,LLC 206258
MORA,ISRAEL 206259
MUSCO SPORTS LIGHTING,LLC 206260
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026

70.00 Inspector Cert Exam
791.20 RCS-Rental S.Chim Se t.2026
456.00 PD—FTO SAC —R.Lo ez
778.00 ROS—Rent KGrant Se 2026
710.80 ROS-Rent B BautSe 2026
1,445.00 RCS CFSC Jntrl Srvs 7/1-7/29,RCS
FP Janitorial Srvcs 7/1-29,RCS GC
Janitorial srvcs 7/1-29,RCS NYC Jntrl
Srvs 7/1—7/9,RCSSC Janit Srvcs 7/1
—29th,RCS Sr Ctr Jntrl Srvs 7/1—7/29

91.70 RCS-NNOPro Item
680.80 RCS-Rental E.Ram.Se t2026
6720 FA Delive Ex enses

7.71 Ford Park Supplies
518.40 ROS—RentalM Moreno Se t2026
900.00 H dro 'et at P.D.dis atch
1,750.00 RCS—STAR Exc Tickets8/28
640.00 RCS—Rental J.Diaz Se t.2026
1,193.11 Facilities Supplies,Fence supplies for
ABC field,Ford Park Su lies
8,250.00 OSV Svcs Enablement
582.40 Si nal utilities crew
972.20 Park Su lies
489.60 RCS—RentalB.Alvara Se t2026

76.84 Office Su lies

24.14 PD—Uniform -A.Alvarado
4,800.00 PD—Maintenance Contract 07/20/26
07/23/26
686.56 RCS-Rent EGonzalez Sep2026
450.00 Inter Srvcs -PC Meetin 7/15
650.01 RCS—RentDRe es Se 2026
772.80 ROS—Rent M.Jim Sept2026
457.20 RCS—Rent JBeni 9/2026
385.20 RCS—RentalM.Monro Se t2026
475.00 RCS Control Link Service Fee
Check Register

NATIONALCONSTRUCTION

RENTALS
PARKHOUSE TIRE,INC.

QUALITY PRINTING SERVICES

QUILL CORPORATION

RCK INVESTMENTS,LLC

RESERVE ACCOUNT
Sandoval Real Pro erties,LP
SAUCEDO.JOSE
SBRK888 LLC

SMART &FINAL
Socorro Flores

STERLING ADMINISTRATION

SUNSET STUDIO CLEANERS
CORP.

SWANK MOTION PICTURES,INC.

Teresita Ca illa

TRIANGLE SPORTS,INC
ULINE,INC.

UNITED SITE SERVICES

UNITED STATES POSTAL

SERVICE

VALDEZ,ROSEMARY
Venancio Zabala

VERIZON BUSINESS
WEI,FU
WILLIAMSSCOTSMAN INC.

US BANK
206261
206262
206263
206264
206265
206266
206267
206268
206269
206270
206271
206272
206273
206274
206275
206276
206277
206278
206279
206280
206281
206282
206283
206284
206285
WIRE
Check Register
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026
8/5/2026

42.54 PD-Pole -07/16/26 -08/12/26
1,190.00 PD-MRAP Tire Installation
534.44 OFFICE SUPPLIES
470.25 PD-Ofc Supplies,PD—Office Supp -
De art a er
660.80 RCS—Rent NLo ez Se 2026
1,000.00 RCS—Rental J.Lo ez Se t2026
2,730.00 Posta 6 8/17 Housin
406.00 RCS—Rentall.Velas.Se t2026
740.00 RCS—Rent R.Ortiz Se 2026
680.00 RCS-RentQJChavez Se 2026
132.87 RCS Event Coffee SuppliesRCS-
Food Dist.Beverages,RCS—Karaoke
7/31,RCS Kid's Cooking Week 2,RCS-
NNO Staff BéveragesRCS NYC Kid's
Cooking-July,RCS Summer Day
Camp Supplies,RCS—Terra Bella 7/28
640.00 RCS-RentYChavez Se 2026
6,583.29 FSA —Plan 26—Fin 50%
140.00 RCS—CFSC Linen Service
875.00 RCS Summer Movie—June 7,
2026,RCS Summer Movies-7/21/26
64000 RCS-RentYRam Se 2026
791.14 RCS Youth Bball/Sftball Awards
885.27 RCS A uatic Center Furniture
159.20 RCS Portable Rstrm 7/31-8/27
2,800.00 RCS Fall Brochure Mailing
479.20 RCS—RentalL Call-Ort Se t2026
871.20 RCS—RentJEsco Se t2026
254.05 Cell Services
845.60 RCS-Rent MA uilar Se 2026

78.46 PD—07/23/26 —08/19/26
BGCDC TAP 2014 PRIN/INTEREST
1,312,104.23 TAB C PRlN/INTEREST
1,381,739.53Total

CITY OF BELL GARDENS

OFFICE OF THE CITY MANAGER

EXECUTIVE SUMMARY
TO: Honorable Mayor and Council Members

FROM: Manuel Acosta, Acting City Manager

BY: Manuel Carrillo, Director of Finance and Administrative Services Jules Tak, Accounting Manager

SUBJECT: Consideration of a Resolution Approving a Professional Services Agreement with LSL, LLP for Independent Financial Annual Audit Services

DATE: August 24, 2026

RECOMMENDATION:

It is staff’s recommendation that the City Council:

2. Rescind Resolution No. 2026-74.

BACKGROUND/DISCUSSION:

At the June 22, 2026 council meeting, based on the evaluation of the proposals, The City of Bell Gardens awarded a Professional Services Agreement to LSL, LLP. Since the approval of the Professional Services Agreement, LSL, LLP has requested additional revisions to the terms of the Professional Services Agreement. This item is being brought back to the City Council for further consideration and approval.

The estimated cost of this audit service is $51,110 for the FY 2025-2026 audit, with the costs increasing to $56,360 by FY 2029-2030 if the two-year additional options are exercised.

CONCLUSION:

Staff recommends approval of the proposed terms to the Professional Services Agreement, subject to City Attorney approval as to form.

FISCAL IMPACT:

The cost of this action is included in the City’s Operating Budget for FY 2026-2027.

APPROVED ELECTRONICALLY BY:

Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administrative Services

RESOLUTION NO. 2026-86

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

GARDENS, CALIFORNIA, APPROVING A PROFESSIONAL

SERVICES AGREEMENT BY AND BETWEEN THE CITY OF BELL

GARDENS AND LSL, LLP FOR INDEPENDENT FINANCIAL ANNUAL
AUDIT SERVICES AND SUPERSEDING RESOLUTION NO. 2026-74
WHEREAS, the City of Bell Gardens (“City”) requires independent financial auditing services from a qualified firm to perform financial audits for the City and its affiliated public agencies; and
WHEREAS, pursuant to Bell Gardens Municipal Code Section 3.04.105, on May 20, 2026, the City released a Request for Proposals (“RFP”) for the required services; and
WHEREAS, on June 10, 2026, the City released Addendum No.2 to the RFP to extend the deadline to June 17, 2026; and
WHEREAS, the City received four proposals responsive to the RFP; and WHEREAS, City staff conducted a comprehensive review of the responsive proposals using the evaluation criteria specified in the RFP for such responsive proposals; and
WHEREAS, City staff determined that LSL, LLP is the most qualified proposer to perform the requested services based on its demonstrated understanding of the scope of work, and its experience, training, expertise, and competitive rates; and WHEREAS, on June 22, 2026, this Agreement was previously brought to the City Council for consideration and approval; and
WHEREAS, since the time of the approval, LSL, LLP requested additional revisions to the proposed Agreement, which have been reviewed and are being presented to the City Council for consideration and approval; and

WHEREAS, the City desires to enter into the Professional Services Agreement with LSL, LLP for independent financial annual audit services for an initial three-year term, with two optional one-year extensions.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BELL GARDENS AS FOLLOWS:

SECTION 1.The City Council, after consideration of the staff report and presentation, discussion, oral testimony, and evidence presented to the City Council, hereby finds that the above recitals are true and correct and incorporate them herein.

Resolution No. 2026-86
2 of 3
SECTION 2. Resolution No. 2026-74 is hereby rescinded, repealed, replaced and superseded in its entirety by this Resolution.

SECTION 3. The City Council hereby approves a Professional Services Agreement for Independent Financial Annual Audit Services by and between the City and LSL, LLP, subject to City Attorney approval as to form, in an annual amount not-to-exceed sum of Fifty-One Thousand One Hundred Ten Dollars ($51,110) for an initial three-year term, with two optional one-year extensions, which is attached to the staff report as Exhibit

2. SECTION 4. The City Council further authorizes the Acting City Manager to execute the Professional Services Agreement by and between the City and LSL, LLP, consistent with this Resolution, along with any ancillary documents reasonably necessary to effectuate the intent of this Resolution.

SECTION 5. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

PASSED, APPROVED and ADOPTED this 24th day of August, 2026.

THE CITY OF BELL GARDENS
___________________________
Miguel De La Rosa, Mayor
APPROVED AS TO FORM: ATTEST:
___________________________ __________________________
Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

Resolution No. 2026-86
3 of 3
I, Daisy Gomez, City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. 2026-86 was adopted by the Bell Gardens City Council at a regular meeting of the City Council held on August 24, 2026, and was approved and passed by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________________
Daisy Gomez
City Clerk

1 2026

PROFESSIONAL SERVICES AGREEMENT
(Engagement: Independent Financial Audit Services)
(Parties: LSL, LLP and City of Bell Gardens)

THIS PROFESSIONAL SERVICES AGREEMENT (hereinafter, “Agreement”) is made and entered into this ______ day of ____________ 2026 (hereinafter, the “Effective Date”), by and between the CITY OF BELL GARDENS, a municipal corporation (hereinafter, “CITY”) and LSL, LLP. (hereinafter, “CONSULTANT”). For the purposes of this Agreement, CITY and CONSULTANT may be referred to collectively by the capitalized term “Parties.” The capitalized term “Party” may refer to CITY or CONSULTANT interchangeably, as appropriate.

RECITALS

WHEREAS, CITY requires independent financial annual audit professional services; and

WHEREAS, on May 20, 2026, the City released a Request for Proposals (“RFP”) for independent financial annual audit professional services; and

WHEREAS, CITY staff has determined that CONSULTANT possesses the experience, skills and training necessary to competently provide such services to CITY; and

WHEREAS, the execution of this Agreement was approved by the Bell Gardens City Council at its Regular Meeting of , 2026.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions herein contained, CITY and CONSULTANT agree as follows:

ENGAGEMENT TERMS

1.1 TERM: This Agreement shall have a term of three (3) years commencing as of July 1, 2026 (hereinafter, the “Term”). Nothing in this Section shall operate to prohibit or otherwise restrict the CITY’s ability to terminate this Agreement at any time for convenience or for cause as provided under Article V (Termination), below. The Term of the Agreement may be extended by t he CITY subject to its same terms and conditions for a maximum of two (2) one-year extensions, provided the City Manager issues written notice of its intent to extend the Term of the Agreement prior to the expiration of the initial Term.

1.2 SCOPE OF WORK:

A. Subject to the terms and conditions of this Agreement, CONSULTANT agrees to provide the services and tasks described in that certain Request for Proposals of CITY entitled “City of Bell Gardens Request for Proposals

2 for Auditing Services” (hereinafter, “CITY RFP”) dated May 20, 2026, and the written proposal of CONSULTANT entitled “Proposal Presented to City of Bell Gardens RFP – Auditing Services” (hereinafter, the “CONSULTANT PROPOSAL”) dated June 17, 2026. The CITY RFP and the CONSULTANT PROPOSAL are attached and incorporated hereto as Exhibit “A” and “B” respectively. The term “Scope of Work” shall be a collective reference to the CITY RFP and the CONSULTANT PROPOSAL. The capitalized term “Work” shall be a collective reference to all the various services and tasks referenced in the Scope of Work. In the event of any conflict or inconsistency between the provisions of the document entitled CITY RFP and the provisions of the document entitled CONSULTANT PROPOSAL, the requirements of the document entitled CITY RFP shall govern and control but only to the extent of the conflict or inconsistency and no further.

In the event of any conflict or inconsistency between the provisions of the Scope of Work and the provisions of this Agreement to which the Scope of Work is attached, the provisions of this Agreement shall govern and control.

1.3 PROSECUTION OF WORK:

A. CONSULTANT shall perform the Work contemplated under this Agreement on an as-needed basis. Nothing in this Agreement shall be construed to grant CONSULTANT the exclusive right to perform any of the types of services or tasks contemplated under this Agreeme nt nor shall anything in this Agreement be construed to entitle CONSULTANT to the receipt of any sums under this Agreement, except to the extent CITY requests the performance of any Work in the manner described below and such Work is in fact performed and completed by CONSULTANT and accepted by CITY.

B. Time is of the essence in the performance of Work under this Agreement, and in the absence of a specific schedule or other instructions from the City Representative, CONSULTANT shall begin and complete performance of the Work in a timely and a diligently manner as possible.

1.4 COMPENSATION: CONSULTANT shall perform the Work in accordance with the “Proposal Price Sheet” beginning on page 25 of the CONSULTANT PROPOSAL.

The foregoing notwithstanding, CONSULTANT’s total compensation for the performance of all Work contemplated under this Agreement, will not exceed the total budgeted annual aggregate sum of FIFTY-ONE THOUSAND ONE HUNDRED TEN DOLLARS ($51,110) (hereinafter, the “Annual Not-to-Exceed Sum”), during the Term of this Agreement unless such added expenditures are first approved by the City Council. In the event CONSULTANT’s charges are projected to exceed the Annual Not-to-Exceed Sum prior to the expiration of this Agreement, CITY may suspend CONSULTANT’s performance pending CITY’s approval of any anticipated expenditures in excess of the Annual Not-to-Exceed Sum or any other CITY approved amendment to the compensation terms of this Agreement.

1.5 PAYMENT OF COMPENSATION: Following the conclusion of each calendar month, CONSULTANT shall submit to CITY an itemized invoice indicating the

3 services performed and tasks completed during the recently concluded calendar month, including any applicable services and tasks performed and the reimbursable out-of-pocket expenses incurred. If the amount of CONSULTANT’s compensation is a function of hours worked by CONSULTANT’s personnel, the invoice should indicate the number of hours worked, the persons responsible for performing the Work, the rate of compensation at which such services and tasks were performed, the subtotal for each task and service performed and a grand total for all services performed. Within thirty (30) calendar days of receipt of each invoice, CITY will notify CONSULTANT in writing of any disputed amounts included in the invoice. Within forty-five (45) calendar days of receipt of each invoice, CITY will pay all undisputed amounts included on the invoice. CITY will not withhold applicable taxes or other authorized deductions from payments made to CONSULTANT.

1.6 ACCOUNTING RECORDS: CONSULTANT will maintain complete and accurate records with respect to all matters covered under this Agreement for a period of not less than five (5) years after the report release date, or such longer period as required by applicable professional standards, federal or state law, whichever is greater. The CITY’s right to access, examine, and audit records under this Section shall be limited to CONSULTANT’s billing, invoicing, and business records relating to amounts charged under this Agreement. Audit documentation and audit workpapers remain the exclusive property of CONSULTANT and are not “Documents and Data” owned or licensed to CITY; provided, however, that access to such audit documentation or workpapers shall be permitted only to the extent required by applicable professional standards, Government Auditing Standards, federal or state law, legal process, peer review, regulatory review, or successor auditor procedures.

1.7 ABANDONMENT BY CONSULTANT: In the event CONSULTANT ceases to perform the Work agreed to under this Agreement or otherwise abandons the undertaking contemplated herein prior to the expiration of this Agreement or prior to completion of any or all tasks set forth in the Scope of Work, CONSULTANT will deliver to CITY immediately and without delay, all materials, records and other work product prepared or obtained by CONSULTANT in the performance of this Agreement. Furthermore, CONSULTANT will only be compensated for the reasonable value of the services, tasks and other Work performed up to the time of cessation or abandonment, less a deduction for any damages, costs or additional expenses which CITY may incur as a result of CONSULTANT’s cessation or abandonment.

II.

PERFORMANCE OF AGREEMENT

2.1 CITY’S REPRESENTATIVE: The CITY hereby designates Hailes Soto, Assistant to the City Manager (hereinafter, the “City Representative”) to act as its representative for the performance of this Agreement. The City Representative or their designee will act on behalf of the CITY for all purposes under this Agreement.

CONSULTANT will not accept directions or orders from any person other than the City Representative or their designee.

4 2.2 CONSULTANT REPRESENTATIVE: CONSULTANT hereby designates Christian Townes, CPA, Partner, to act as its representative for the performance of this Agreement (hereinafter, “Consultant Representative”). Consultant Representative will have full authority to represent and act on behalf of the CONSULTANT for all purposes under this Agreement. Consultant Representative or their designee will supervise and direct the performance of the Work, using their best skill and attention, and will be responsible for all means, methods, techniques, sequences and procedures and for the satisfactory coordination of all portions of the Work under this Agreement. Notice to the Consultant Representative will constitute notice to CONSULTANT.

2.3 COORDINATION OF SERVICE; CONFORMANCE WITH REQUIREMENTS:

A. CONSULTANT agrees to work closely with CITY staff in the performance of the Work and this Agreement and will be available to CITY staff and the City Representative at all reasonable times. All work prepared by CONSULTANT will be subject to inspection and approval by City Representative or their designees.

B. Notwithstanding Sections 2.3 and 2.4.B, CONSULTANT shall retain sole professional responsibility for and control over the audit scope, methodology, procedures, professional judgments, audit documentation, and the form and content of all audit reports. The CITY’s rights of inspection and approval under this Agreement shall apply only to administrative deliverables, schedules, and invoicing, and shall not extend to, direct, or override CONSULTANT’s professional judgment or audit procedures, which are governed by applicable auditing standards and the independence requirements of the AICPA Code of Professional Conduct and Government Auditing Standards.

2.4 STANDARD OF CARE; PERFORMANCE OF EMPLOYEES: CONSULTANT represents, acknowledges and agrees to the following:

A. CONSULTANT will perform all Work skillfully, competently and to the highest standards of CONSULTANT’s profession;

B. CONSULTANT shall at all times employ such force, plant, materials, and tools as will be sufficient in the opinion of the CITY to perform the Work within the time limits established, and as provided herein. It is understood and agreed that said tools, equipment, apparatus, facilities, labor, and material shall be furnished and said Work performed and completed as required by the Agreement, and subject to the approval of the CITY’s authorized representative;

C. CONSULTANT will perform all Work in a manner reasonably satisfactory to the CITY;

D. CONSULTANT will comply with all applicable federal, state and local laws and regulations, including the conflict of interest provisions of Government

5 Code Section 1090 and the Political Reform Act (Government Code Section 81000 et seq.). CONSULTANT shall be liable for all violations of such laws and regulations in connection with the Work. If CONSULTANT performs any work knowing it to be contrary to such laws, rules and regulations, CONSULTANT shall be solely responsible for all costs arising therefrom;

E. CONSULTANT understands the nature and scope of the Work to be performed under this Agreement as well as any and all schedules of performance;

F. All of CONSULTANT’s employees and agents possess sufficient skill, knowledge, training and experience to perform those services and tasks assigned to them by CONSULTANT; and

G. All of CONSULTANT’s employees and agents (including, but not limited to, subcontractors and subconsultants) possess all licenses, permits, certificates, qualifications and approvals of whatever nature that are legally required to perform the tasks and services contemplated under this Agreement and all such licenses, permits, certificates, qualifications and approvals will be maintained throughout the term of this Agreement and made available to CITY for copying and inspection.

The Parties acknowledge and agree that CONSULTANT will perform, at CONSULTANT’s own cost and expense and without any reimbursement from CITY, any services necessary to correct any errors or omissions caused by CONSULTANT’s failure to comply with the standard of care set forth under this Section or by any like failure on the part of CONSULTANT’s employees, agents, contractors, subcontractors and subconsultants. Such effort by CONSULTANT to correct any errors or omissions will be commenced immediately upon their discovery by either Party and will be completed within seven (7) calendar days from the date of discovery or such other extended period of time authorized by the City Representative in writing and in their sole and absolute discretion. The Parties acknowledge and agree that CITY’s acceptance of any work performed by CONSULTANT or on CONSULTANT’s behalf will not constitute a release of any deficiency or delay in performance. The Parties further acknowledge, understand and agree that CITY has relied upon the foregoing representations of CONSULTANT, including but not limited to the representation that CONSULTANT possesses the skills, training, knowledge and experience necessary to perform the Work skillfully, competently and to the highest standards of CONSULTANT’s profession.

2.5 ASSIGNMENT: The skills, training, knowledge and experience of CONSULTANT are material to CITY’s willingness to enter into this Agreement. Accordingly, CITY has an interest in the qualifications and capabilities of the person(s) who will perform the services and tasks to be undertaken by CONSULTANT or on behalf of CONSULTANT in the performance of this Agreement. In recognition of this interest, CONSULTANT agrees that it will not assign or transfer, either directly or indirectly or by operation of law, this Agreement or the performance of any of CONSULTANT’s duties or obligations under this Agreement without the prior

6 written consent of the CITY. In the absence of CITY’s prior written consent, any attempted assignment or transfer will be ineffective, null and void and will constitute a material breach of this Agreement.

2.6 SUBSTITUTION OF KEY PERSONNEL: CONSULTANT has represented to CITY that certain key personnel will perform and coordinate the Work under this Agreement. Should one or more of such personnel become unavailable, CONSULTANT may substitute other personnel of at least equal competence upon written approval of CITY. In the event that CITY and CONSULTANT cannot agree as to the substitution of key personnel, CITY shall be entitled to terminate this Agreement for cause. As discussed below, any personnel who fail or refuse to perform the Work in a manner acceptable to the CITY, or who are determined by the CITY to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the CONSULTANT at the request of the CITY.

2.7 CONTROL AND PAYMENT OF SUBORDINATE: The Work will be performed by CONSULTANT or under CONSULTANT’s strict supervision. CONSULTANT will determine the means, methods and details of performing the Work subject to the requirements of this Agreement. CITY retains CONSULTANT on an independent contractor basis and not as an employee. CONSULTANT reserves the right to perform similar or different services for other principals during the term of this Agreement, provided such work does not unduly interfere with CONSULTANT’s competent and timely performance of the Work contemplated under this Agreement and provided the performance of such services does not result in the unauthorized disclosure of CITY’s confidential or proprietary information. Any additional personnel performing the Work under this Agreement on behalf of CONSULTANT are not employees of CITY and will at all times be under CONSULTANT’s exclusive direction and control. CONSULTANT will pay all wages, salaries and other amounts due to such personnel and will assume responsibility for all benefits, payroll taxes, Social Security and Medicare payments and the like. CONSULTANT will be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: Social Security taxes, income tax withholding, unemployment insurance, disability insurance, workers’ compensation insurance and the like.

2.8 REMOVAL OF EMPLOYEES OR AGENTS: If any of CONSULTANT’s officers, employees, agents, contractors, subcontractors or subconsultants are determined by the City Representative to be uncooperative, incompetent, a threat to the adequate or timely performance of the tasks assigned to CONSULTANT, a threat to persons or property, or if any of CONSULTANT’s officers, employees, agents, contractors, subcontractors or subconsultants fail or refuse to perform the Work in a manner acceptable to the CITY, such officer, employee, agent, contractor, subcontractor or subconsultant will be promptly removed by CONSULTANT and will not be reassigned to perform any of the Work.

2.9 COMPLIANCE WITH LAWS: CONSULTANT will keep itself informed of and in compliance with all applicable federal, state or local laws to the extent such laws

7 control or otherwise govern the performance of the Work. CONSULTANT’s compliance with applicable laws will include, without limitation, compliance with all applicable Cal/OSHA requirements and applicable regulations of the Federal Department of Housing and Urbanization.

2.10 NON-DISCRIMINATION: CONSULTANT represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

2.11 INDEPENDENT CONTRACTOR STATUS: The Parties acknowledge, understand and agree that CONSULTANT and all persons retained or employed by CONSULTANT are, and will at all times remain, wholly independent contractors and are not officials, officers, employees, departments or subdivisions of CITY.

CONSULTANT will be solely responsible for the negligent acts and/or omissions of its employees, agents, contractors, subcontractors and subconsultants.

CONSULTANT and all persons retained or employed by CONSULTANT will have no authority, express or implied, to bind CITY in any manner, nor to incur any obligation, debt or liability of any kind on behalf of, or against, CITY, whether by contract or otherwise, unless such authority is expressly conferred to CONSULTANT under this Agreement or is otherwise expressly conferred by CITY in writing.

III.

INSURANCE

3.1 DUTY TO PROCURE AND MAINTAIN INSURANCE: Prior to the beginning of and throughout the duration of the Work, CONSULTANT will procure and maintain policies of insurance that meet the requirements and specifications set forth under this Article. CONSULTANT will procure and maintain the following insurance coverage, at its own expense:

A. Commercial General Liability Insurance: CONSULTANT will procure and maintain Commercial General Liability Insurance (“CGL Coverage”) as broad as Insurance Services Office Commercial General Liability coverage (occurrence Form CG 0001) or its equivalent. Such CGL Coverage will have minimum limits of no less than One Million Dollars ($1,000,000.00) per occurrence and Two Million Dollars ($2,000,000.00) in the general aggregate for bodily injury, personal injury, property damage, operations, products and completed operations, and contractual liability.

B. Automobile Liability Insurance: CONSULTANT will procure and maintain Automobile Liability Insurance as broad as Insurance Services Office Form Number CA 0001 covering Automobile Liability, Code 1 (any auto). Such Automobile Liability Insurance shall have minimum limits of no less than One Million Dollars ($1,000,000.00) per accident for bodily injury and property damage.

8 C. Workers’ Compensation Insurance/ Employer’s Liability Insurance: A policy of workers’ compensation insurance in such amount as will fully comply with the laws of the State of California and which will indemnify, insure and provide legal defense for both CONSULTANT and CITY against any loss, claim or damage arising from any injuries or occupational diseases occurring to any worker employed by or any persons retained by CONSULTANT in the course of carrying out the Work contemplated in this Agreement.

D. Errors & Omissions Insurance: For the full term of this Agreement and for a period of three (3) years thereafter, CONSULTANT will procure and maintain Errors and Omissions Liability Insurance appropriate to CONSULTANT’s profession. Such coverage will have minimum limits of no less than One Million Dollars ($1,000,000.00) per claim.

3.2 ADDITIONAL INSURED REQUIREMENTS: The CGL Coverage and the Automobile Liability Insurance will contain an endorsement naming the CITY and CITY’s elected and appointed officials, officers, employees, agents and volunteers as additional insureds.

3.3 REQUIRED CARRIER RATING: All varieties of insurance required under this Agreement will be procured from insurers admitted in the State of California and authorized to issue policies directly to California insureds. Except as otherwise provided elsewhere under this Article, all required insurance will be procured from insurers who, according to the latest edition of the Best’s Insurance Guide, have an A.M. Best’s rating of no less than A:VII. CITY may also accept policies procured by insurance carriers with a Standard & Poor’s rating of no less than BBB according to the latest published edition of the Standard & Poor’s rating guide. As to Workers’ Compensation Insurance/ Employer’s Liability Insurance, the CITY Representative is authorized to authorize lower ratings than those set forth in this Section.

3.4 PRIMACY OF CONSULTANT’S INSURANCE: All policies of insurance provided by CONSULTANT will be primary to any coverage available to CITY or CITY’s elected or appointed officials, officers, employees, agents or volunteers. Any insurance or self-insurance maintained by CITY or CITY’s elected or appointed officials, officers, employees, agents or volunteers will be in excess of CONSULTANT’s insurance and will not contribute with it.

3.5 WAIVER OF SUBROGATION: All insurance coverage provided pursuant to this Agreement will not prohibit CONSULTANT or CONSULTANT’s officers, employees, agents, subcontractors or subconsultants from waiving the right of subrogation prior to a loss. CONSULTANT hereby waives all rights of subrogation against CITY, its officials, officers, employees agents and volunteers.

3.6 VERIFICATION OF COVERAGE: CONSULTANT acknowledges, understands and agrees, that CITY’s ability to verify the procurement and maintenance of the insurance required under this Article is critical to safeguarding CITY’s financial

9 well-being and, indirectly, the collective well-being of the residents of the CITY.

Accordingly, CONSULTANT warrants, represents and agrees that it will furnish CITY with original certificates of insurance and endorsements evidencing the coverage required under this Article on forms satisfactory to CITY in its sole and absolute discretion. The certificates of insurance and endorsements for each insurance policy will be signed by a person authorized by that insurer to bind coverage on its behalf, and will be on forms provided by the CITY if requested. All certificates of insurance and endorsements will be received and approved by CITY as a condition precedent to CONSULTANT’s commencement of any Work. Upon CITY’s written request, CONSULTANT will also provide CITY with certified copies of all required insurance policies and endorsements.

3.7 FAILURE TO MAINTAIN COVERAGE: In the event any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced immediately so as to avoid a lapse in the required coverage, CITY has the right but not the duty to obtain the insu rance it deems necessary and any premium paid by CITY will be promptly reimbursed by CONSULTANT or CITY will withhold amounts sufficient to pay premium from CONSULTANT payments. In the alternative, CITY may cancel this Agreement effective upon notice.

3.8 SPECIAL RISKS OR CIRCUMSTANCES. CITY reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

IV.

INDEMNIFICATION

4.1 The Parties agree that CITY and CITY’s elected and appointed officials, officers, employees, agents and volunteers (hereinafter, the “City Indemnitees”) should, to the fullest extent permitted by law, be protected from any and all loss, injury, damage, claim, lawsuit, cost, expense, attorneys’ fees, litigation costs, or any other cost arising out of or in any way related to the performance o f this Agreement. Accordingly, the provisions of this indemnity provision are intended by the Parties to be interpreted and construed to provide the City Indemnitees with the fullest protection possible under the law. CONSULTANT acknowledges that CITY would not enter into this Agreement in the absence of CONSULTANT’s commitment to indemnify, defend and protect CITY as set forth herein.

Notwithstanding the foregoing, to the extent CONSULTANT’s Work are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to Claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the CONSULTANT.

CONSULTANT’s obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the CITY, its officials, officers, employees, agents or volunteers.

10 expert fees and all other costs, and fees of litigation) of every nature arising out of or in connection with CONSULTANT’s performance of work hereunder or its failure to comply with any of its obligations contained in this Agreement, except such loss or damage which is caused by the sole negligence or willful misconduct of the CITY.

4.3 CITY shall have the right to offset against the amount of any compensation due to CONSULTANT under this Agreement, any amount due to CITY from CONSULTANT as a result of CONSULTANT’s failure to either pay CITY promptly for any costs associated with CONSULTANT’s obligations to indemnify the City Indemnitees under this Article, or related to CONSULTANT’s failure to either (i) pay taxes on amounts received pursuant to this Agreement , or (ii) comply with applicable workers’ compensation laws.

4.4 The obligations of CONSULTANT under this Article will not be limited by the provisions of any workers’ compensation act or similar act. CONSULTANT expressly waives its statutory immunity under such statutes or laws as to CITY and CITY’s elected and appointed officials, officers, employees, agents, and volunteers.

4.5 CONSULTANT agrees to obtain executed indemnity agreements with provisions identical to those set forth herein this Article from each and every subcontractor or any other person or entity involved by, for, with or on behalf of CONSULTANT in the performance of this Agreement. In the event CONSULTANT fails to obtain such indemnity obligations from others as required herein, CONSULTANT agrees to be fully responsible and indemnify, hold harmless and defend CITY and CITY’s elected and appointed officials, officers, employees, agents, and volunteers from and against any and all claims and losses, costs or expenses for any damage due to death or injury to any person and injury to any property resulting from any alleged intentional, reckless, negligent, or otherwise wrongful acts, errors or omissions of CONSULTANT’s subcontractors or any other person or entity involved by, for, with or on behalf of CONSULTANT in the performance of this Agreement. Such costs and expenses shall include reasonable attorneys’ fees incurred by counsel of CITY’s choice.

4.6 CITY does not, and shall not, waive any rights that it may possess against CONSULTANT because of the acceptance by CITY, or the deposit with CITY, of any insurance policy or certificate required pursuant to this Agreement. This hold harmless and indemnification provision shall apply. 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 and Government Auditing Standards, and shall not be applied in a manner inconsistent with California Civil Code Section 2782.8.

11 4.7 This Article and all provisions contained herein (including but not limited to the duty to indemnify, defend, and hold free and harmless) shall survive the termination or normal expiration of this Agreement and is in addition to any other rights or remedies which the CITY may have at law or in equity.

TERMINATION

5.1 TERMINATION WITHOUT CAUSE: CITY may immediately terminate this Agreement at any time for convenience and without cause by giving prior written notice of CITY’s intent to terminate this Agreement which notice shall specify the effective date of such termination. Upon such termination for convenience, CONSULTANT will be compensated only for those services and tasks which have been performed by CONSULTANT up to the effective date of the termination.

CONSULTANT may not terminate this Agreement except for cause as provided under Section 5.2, below. If this Agreement is terminated as provided herein, CITY may require CONSULTANT to provide all finished or unfinished Documents and Data, as defined in Section 6.1, below, and other information of any kind prepared by CONSULTANT in connection with the performance of the Work.

CONSULTANT will be required to provide such Documents and Data within fifteen (15) calendar days of CITY’s written request. No actual or asserted breach of this Agreement on the part of CITY pursuant to Section 5.2, below, will operate to prohibit or otherwise restrict CITY’s ability to terminate this Agreement for convenience as provided under this Section.

5.2 EVENTS OF DEFAULT; BREACH OF AGREEMENT:

A. CONSULTANT shall have the right to withdraw from this engagement upon sixty (60) day written notice to the 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) CITY declines to provide the written representations required by AU-C Section 580; (c) CITY 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. Upon such withdrawal, CONSULTANT shall be compensated for Work performed through the effective date of withdrawal.

B. In the event either Party fails to perform any duty, obligation, service or task set forth under this Agreement (or fails to timely perform or properly perform any such duty, obligation, service or task set forth under this Agreement), an event of default (hereinafter, “Event of Default”) will occur. For all Events of Default, the Party alleging an Event of Default will give written notice to the defaulting Party (hereinafter referred to as a “Default Notice”) which will specify: (i) the nature of the Event of Default; (ii) the action required to cure the Event of Default; (iii) a date by which the Event of Default will be cured, which will not be less than the applicable cure period set forth under

12 Sections 5.2(C) and 5.2(D), below, or if a cure is not reasonably possible within the applicable cure period, to begin such cure and diligently prosecute such cure to completion. The Event of Default will constitute a breach of this Agreement if the defaulting Party fails to cure the Event of Default within the applicable cure period or any extended cure period allowed under this Agreement.

C. CONSULTANT will cure the Event of Default within the following time periods:

i. Within ten (10) business days of CITY’s issuance of a Default Notice for any failure of CONSULTANT to timely provide CITY or CITY’s employees or agents with any information and/or written reports, documentation or work product which CONSULTANT is obligated to provide to CITY or CITY’s employees or agents under this Agreement.

Prior to the expiration of the 10-day cure period, CONSULTANT may submit a written request for additional time to cure the Event of Default upon a showing that CONSULTANT has commenced efforts to cure the Event of Default and that the Event of Default cannot be reasonably cured within the 10-day cure period. The foregoing notwithstanding, CITY will be under no obligation to grant additional time for the cure of an Event of Default under this Section 5.2 (C)(i) that exceeds seven (7) calendar days from the end of the initial 10-day cure period; or

ii. Within fourteen (14) calendar days of CITY’s issuance of a Default Notice for any other Event of Default under this Agreement. Prior to the expiration of the 14-day cure period, CONSULTANT may submit a written request for additional time to cure the Event of Default upon a showing that CONSULTANT has commenced efforts to cure the Event of Default and that the Event of Default cannot be reasonably cured within the 14-day cure period. The foregoing notwithstanding, CITY will be under no obligation to grant additional time for the cure of an Event of Default under this Section 5.2(C)(ii) that exceeds thirty (30) calendar days from the end of the initial 14-day cure period.

In addition to any other failure on the part of CONSULTANT to perform any duty, obligation, service or task set forth under this Agreement (or the failure to timely perform or properly perform any such duty, obligation, service or task), an Event of Default on the part of CONSULTANT will include, but will not be limited to the following: (i) CONSULTANT’s refusal or failure to perform any of the services or tasks called for under the Scope of Work; (ii) CONSULTANT’s failure to fulfill or perform its obligations under this Agreement within the specified time or if no time is specified, within a reasonable time; (iii) CONSULTANT’s and/or its employees’ disregard or violation of any federal, state, local law, rule, procedure or regulation; (iv) the initiation of proceedings under any bankruptcy, insolvency, receivership, reorganization, or similar legislation as relates to CONSULTANT, whether voluntary of involuntary; (v) CONSULTANT’s refusal or failure to perform or observe any covenant, condition, obligation or provision of this Agreement;

13 and/or (vii) CITY’s discovery that a statement representation or warranty by CONSULTANT relating to this Agreement is false, misleading or erroneous in any material respect.

D. CITY will cure any Event of Default asserted by CONSULTANT within forty- five (45) calendar days of CONSULTANT’s issuance of a Default Notice unless the Event of Default cannot reasonably be cured within the 45-day cure period. Prior to the expiration of the 45-day cure period, CITY may submit a written request for additional time to cure the Event of Default upon a showing that CITY has commenced its efforts to cure the Event of Default and that the Event of Default cannot be reasonably cured within the 45-day cure period. The foregoing notwithstanding, an Event of Default dealing with CITY’s failure to timely pay any undisputed sums to CONSULTANT as provided under Section 1.5, above, will be cured by CITY within five (5) calendar days from the date of CONSULTANT’s Default Notice to CITY.

E. CITY, in its sole and absolute discretion, may also immediately suspend CONSULTANT’s performance under this Agreement pending
CONSULTANT’s cure of any Event of Default by giving CONSULTANT written notice of CITY’s intent to suspend CONSULTANT’s performance (hereinafter, a “Suspension Notice”). CITY may issue the Suspension Notice at any time upon the occurrence of an Event of Default. Upon such suspension, CONSULTANT will be compensated only for those services and tasks which have been rendered by CONSULTANT to the reasonable satisfaction of CITY up to the effective date of the suspension. No actual or asserted breach of this Agreement on the part of CITY will operate to prohibit or otherwise restrict CITY’s ability to suspend this Agreement as provided herein.

F. No waiver of any Event of Default or breach under this Agreement will constitute a waiver of any other or subsequent Event of Default or breach.

No waiver, benefit, privilege, or service voluntarily given or performed by a Party will give the other Party any contractual rights by custom, estoppel, or otherwise.

G. The duties and obligations imposed under this Agreement and the rights and remedies available hereunder will be in addition to and not a limitation of any duties, obligations, rights and remedies otherwise imposed or available by law. In addition to any other remedies available to CITY at law or under this Agreement in the event of any breach of this Agreement, CITY, in its sole and absolute discretion, may also pursue any one or more of the following remedies:

i. Upon written notice to CONSULTANT, the CITY may immediately terminate this Agreement in whole or in part;

ii. Upon written notice to CONSULTANT, the CITY may extend the time of performance;

14 iii. The CITY may proceed by appropriate court action to enforce the terms of the Agreement to recover damages for CONSULTANT’s breach of the Agreement or to terminate the Agreement; or

iv. The CITY may exercise any other available and lawful right or remedy.

CONSULTANT will be liable for all legal fees plus other costs and expenses that CITY incurs upon a breach of this Agreement or in the CITY’s exercise of its remedies under this Agreement.

H. In the event CITY is in breach of this Agreement, CONSULTANT’s sole remedy will be the suspension or termination of this Agreement and/or the recovery of any unpaid sums lawfully owed to CONSULTANT under this Agreement for completed services and tasks.

5.3 SCOPE OF WAIVER: No waiver of any default or breach under this Agreement will constitute a waiver of any other default or breach, whether of the same or other covenant, warranty, agreement, term, condition, duty or requirement contained in this Agreement. No waiver, benefit, privilege, or service voluntarily given or performed by a Party will give the other Party any contractual rights by custom, estoppel, or otherwise.

5.4 SURVIVING ARTICLES, SECTIONS AND PROVISIONS: The termination of this Agreement pursuant to any provision of this Article or by normal expiration of its term or any extension thereto will not operate to terminate any Article, Section or provision contained herein which provides that it will survive the termination or normal expiration of this Agreement.

VI.

MISCELLANEOUS PROVISIONS

6.1 DOCUMENTS & DATA; LICENSING OF INTELLECTUAL PROPERTY : All Documents and Data will be and remain the property of CITY without restriction or limitation upon their use or dissemination by CITY. For purposes of this Agreement, the term “Documents and Data” means and includes all reports, analyses, correspondence, plans, designs, notes, summaries, strategies, charts, schedules, spreadsheets, calculations, lists, data compilations, documents or other materials developed and/or assembled by or on behalf of CONSU LTANT in the performance of this Agreement and fixed in any tangible medium of expression, including but not limited to Documents and Data stored digitally, magnetically and/or electronically. This Agreement creates, at no cost to CITY, a perpetual license for CITY to copy, use, reuse, disseminate and/or retain any and all copyrights, designs, and other intellectual property embodied in all Documents and Data. CONSULTANT will require all subcontractors and subconsultants working on behalf of CONSULTANT in the performance of this Agreement to agree in writing that CITY will be granted the same right to copy, use, reuse, disseminate and retain Documents and Data prepared or assembled by any subcontractor or subconsultant as applies to Documents and Data prepared by CONSULTANT in the performance of this Agreement. Notwithstanding the foregoing, audit

15 workpapers and audit documentation prepared by CONSULTANT in connection with the audit engagement shall remain the exclusive property of CONSULTANT in accordance with AU-C Section 230 and Government Auditing Standards.

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. The perpetual license granted to the CITY under this Section shall not apply to CONSULTANT’s audit workpapers or audit documentation.

6.2 CONFIDENTIALITY: 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 related matters required by AU-C Section 265; (c) reports to federal cognizant or oversight agencies as required by 2 CFR Part 200; (d) communications with a successor auditor in accordance with AU-C Section 210 and AU-C Section 510; (e) disclosures in connection with AICPA or state board peer review, quality management review, or ethics investigations; and (f) disclosures required by legal process or court order.

6.3 FALSE CLAIMS ACT: CONSULTANT warrants and represents that neither CONSULTANT nor any person who is an officer of, in a managing position with, or has an ownership interest in CONSULTANT has been determined by a court or tribunal of competent jurisdiction to have violated the False Claims Act, 31 U.S.C., Section 3789 et seq. and the California False Claims Act, Government Code Section 12650 et seq.

6.4 NOTICES: All notices permitted or required under this Agreement will be given to the respective Parties at the following addresses, or at such other address as the respective Parties may provide in writing for this purpose:

CONSULTANT: CITY:

LSL, LLP
500 Technology Drive, Suite 350
Irvine, CA 92618
Attn: Christian Townes, CPA, Partner
Phone: (949) 829-8299
City of Bell Gardens
7100 S. Garfield Avenue
Bell Gardens, CA 90201
Attn: Manuel Carrillo, Director of
Finance and Administrative
Services
Phone: 562-806-7708

Such notices will be deemed effective when personally delivered or successfully transmitted by facsimile as evidenced by a fax confirmation slip or when mailed, forty-eight (48) hours after deposit with the United States Postal Service, first class postage prepaid and addressed to the Party at its applicable address.

16 6.5 COOPERATION; FURTHER ACTS: The Parties will fully cooperate with one another and will take any additional acts or sign any additional documents as are reasonably necessary, appropriate or convenient to achieve the purposes of this Agreement.

6.6 SUBCONTRACTING: CONSULTANT will not subcontract any portion of the Work required by this Agreement, except as expressly stated herein, without the prior written approval of CITY. Subcontracts (including without limitation subcontracts with subconsultants), if any, will contain a provision making them subject to all provisions stipulated in this Agreement, including provisions relating to insurance requirements and indemnification.

6.7 CITY’S RIGHT TO EMPLOY OTHER CONSULTANTS: CITY reserves the right to employ other contractors in connection with the various projects worked upon by CONSULTANT.

6.8 PROHIBITED INTERESTS: CONSULTANT warrants, represents and maintains that it has not employed nor retained any company or person, other than a bona fide employee working solely for CONSULTANT, to solicit or secure this Agreement. Further, CONSULTANT warrants and represents that it has not paid, nor has it agreed to pay any company or person, other than a bona fide employee working solely for CONSULTANT, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, CITY will have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of CITY, during the term of his or her service with CITY, will have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

6.9 TIME IS OF THE ESSENCE: Time is of the essence for each and every provision of this Agreement.

6.10 GOVERNING LAW AND VENUE: This Agreement will be interpreted and governed according to the laws of the State of California. In the event of litigation between the Parties, the venue, without exception, will be in the Los Angeles County Superior Court of the State of California. If, and only if, applicable law requires that all or part of any such litigation be tried exclusively in federal court, the venue, without exception, will be in the Central District of California located in the City of Los Angeles, California.

6.11 ATTORNEYS’ FEES: If either Party commences an action against the other Party, legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing Party in such litigation will be entitled to have and recover from the losing Party reasonable attorneys’ fees and all other costs of such action.

6.12 SUCCESSORS AND ASSIGNS: This Agreement will be binding on the successors and assigns of the Parties.

17 6.13 NO THIRD-PARTY BENEFIT: There are no intended third-party beneficiaries of any right or obligation assumed by the Parties. All rights and benefits under this Agreement inure exclusively to the Parties.

6.14 CONSTRUCTION OF AGREEMENT: This Agreement will not be construed in favor of, or against, either Party but will be construed as if the Parties prepared this Agreement together through a process of negotiation and with the advice of their respective attorneys.

6.15 SEVERABILITY: If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions will continue in full force and effect.

6.16 AMENDMENT; MODIFICATION: No amendment, modification or supplement of this Agreement will be valid or binding unless executed in writing and sig ned by both Parties, subject to CITY approval. The requirement for written amendments, modifications or supplements cannot be waived and any attempted waiver will be void and invalid.

6.17 CAPTIONS: The captions of the various articles, sections and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

6.18 INCONSISTENCIES OR CONFLICTS: In the event of any conflict or inconsistency between the provisions of this Agreement and any of the exhibits attached hereto, the provisions of this Agreement will control.

6.19 ENTIRE AGREEMENT: This Agreement, including all attached exhibits, constitutes the entire, complete, final and exclusive expression of the Parties with respect to the matters addressed herein and supersedes all other agreements or understandings, whether oral or written, which may have been entered into between CITY and CONSULTANT prior to the execution of this Agreement. Any statements, representations, or other agreements, whether oral or written, made by either Party that is not embodied herein will not be valid or binding on the Parties. No amendment, modification or supplement to this Agreement will be valid and binding unless in writing and duly executed by the Parties pursuant to Sect ion

6.16, above.

6.20 FORCE MAJEURE: The Term shall be extended in the event of any delays due to unforeseeable causes beyond the control of CONSULTANT and without the fault or negligence of CONSULTANT, including but not limited to severe weather, fires, earthquakes, floods, epidemics, quarantine restrictions, riots, strikes, freight embargoes, wars, litigation, and/or acts of any governmental agency, including the CITY. CONSULTANT shall within three (3) calendar days of the commencement of such delay notify the City Representative in writing of the causes of the delay.

18 to this Agreement. In no event shall CONSULTANT be entitled to recover damages against the CITY for any delay in the performance of this Agreement, however caused, CONSULTANT’s sole remedy being extension of the Agreement pursuant to this Section.

6.21 COUNTERPARTS: This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, but all of which when taken together shall constitute one and the same instrument. No handwritten or typewritten amendment, modification or supplement to any one counterpart will be valid or binding unless made to all three counterparts in conformity with Section

6.16, above. One fully executed original counterpart will be delivered to CONSULTANT and two original counterparts will be retained by CITY.

(SIGNATURES ON NEXT PAGE)

19 IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed the day and year first appearing in this Agreement, above.

CITY OF BELL GARDENS:

By:_______________________________

Name:____________________________

Title:____________________

Date:_____________________

APPROVED AS TO FORM:

By:____________________________
Stephanie Vasquez, City Attorney

LSL, LLP.:

By:_______________________________

Name:____________________________

Title:____________________

Date:_____________________

20 EXHIBIT “A”

CITY RFP

1 REQUEST FOR PROPOSALS

FOR

AUDITING SERVICES

RFP Release Date
Wednesday, May 20, 2026

Proposal Submittal Deadline
5:00 p.m., Wednesday, June 10, 2026

Contact Person:

Manuel Carillo, Director of Finance and Administrative Services City of Bell Gardens
7100 Garfield Avenue
Bell Gardens, CA 90201
(562) 806-7770
[email protected]

7100 Garfield Avenue • Bell Gardens, CA 90201 • (562) 806-7700 • www.bellgardens.org

2 TABLE OF CONTENTS

I. INTRODUCTION ............................................................................................................. 3 II. SUBMITTAL PROCEDURES/DEADLINE ....................................................................... 3 IV. DEFINITIONS, TERMS, AND CONDITIONS ................................................................ 4 V. SCOPE OF SERVICES & AUDITING STANDARDS ..................................................... 8 VI. PROPOSAL FORMAT AND CONTENT REQUIREMENTS .......................................... 9 VII. DESCRIPTION OF CITY BUDGET STRUCTURE ..................................................... 13 VIII. EVALUATION CRITERIA .......................................................................................... 15

ATTACHMENTS:

Attachment A – Proposal Price Sheet
Attachment B – Schedule of Professional Fees and Expenses Attachment C – Acknowledgement of City’s Standard Form of Agreement Attachment D – Sample Professional Services Agreement

3 I. INTRODUCTION

The City of Bell Gardens (City) was incorporated on August 1, 1961 as a general law city, thus, it operates under the Council/Manager form of government. The five City Council members are elected at-large by registered voters in the City for staggered four-year terms and serve as the City's legislative, policy-making body. The Mayor position is shared among the Council members who select one another as Mayor annually. The City Council holds bi-monthly public meetings. The City Manager is responsible for directing City affairs as prescribed by the City Council. The City has a population of approximately 39,000 in an area of 2.4 square miles located in the southeastern part of Los Angeles County. The City shares a common boundary with the Cities of South Gate, Bell, Downey, and Commerce.

The City is considered an integral part of the Los Angeles-Long Beach metropolitan area.

The City’s departments include Finance and Administration, City Clerk, Community Development, Recreation and Community Services, Police, and Public Works. Fire services are provided by the Los Angeles County Fire Department. The Public Works Department consists of various divisions, including Administration, Street Maintenance, Parks and Facilities Maintenance, Utilities and Contracts, Solid Waste Management, Transportation Services, and the City Water System.

The City is seeking proposals from qualified Certified Public Accounting firms (i.e., an auditor) to perform an audit and issue opinions on the City’s financial statements. This request is for a three (3) year contract term effective as of July 1, 2026, with an option to renew the contract for an additional two (2) years.

II. SUBMITTAL PROCEDURES/DEADLINE

An electronic version of the proposal shall be emailed to [email protected] no later than 6:00 p.m. on Wednesday, June 10, 2026. The subject line should read “Request for Proposals for Auditing Services.” Late proposals will not be considered.

If the proposal includes any comments over and above the specific information requested in this RFP, such information should be included as a separate appendix and placed at the end of the proposal.

Questions and Inquiries

To ensure a fair and objective RFP process and evaluation, all questions and inquiries related to this RFP shall be addressed in writing to Manuel Carrillo, Director of Finance and Administrative Services, at [email protected]. The deadline for written questions and inquiries is Wednesday, May 27, 2026, at 5:00 p.m. City Hall is open Monday through Thursday from 7:30 a.m. to 6:00 p.m.

4 III. SCHEDULE

The tentative schedule* for this RFP is as follows:

SCHEDULE
Release of RFP Wednesday, May 20, 2026
Deadline for Question Submittal Wednesday, May 27, 2026 Proposal Submission Deadline Wednesday, June 10, 2026, 6:00 P.M.

Proposers Interviews (if necessary) Monday, June 15, 2026 **Tentative City Council Recommendation of
Award/Agreement Approval Monday, June 22, 2026

*The schedule above is tentative and subject to change at the discretion of the City, with appropriate notice to prospective Proposers. Please check the Bell Gardens website for the latest updates at https://www.bellgardens.org/i-want-to/view-bids-rfps/rfps-and-bids . All times posted are in pacific standard time (PST).

** Proposer must be available on Monday, June 22, 2026, in-person or virtually for a possible presentation to the City Council.

IV. DEFINITIONS, TERMS, AND CONDITIONS

1. Definitions: To simplify and clarify the language throughout this RFP, the following definitions shall apply:

A. City Council: The elected officials of the City, who have been given the authority to exercise such powers and jurisdiction on all City business as conferred by the State Constitution and the City of Bell Gardens Municipal Code.

B. Professional Services Agreement: A contract between the City and the selected Consultant to furnish professional services for the designated engagement.

C. Consultant: The selected qualified vendor, firm, company, organization, or individual offering a proposal in response to this RFP.

5 D. Proposer: A qualified vendor, firm, company, organization, or individual offering a proposal in response to this RFP.

E. Proposer’s Representative: All of the Proposers’ employees, officers, directors, contractors and agents, any subcontractors or suppliers listed in the Proposer's proposal, and any individual or entity who has been requested by the Proposer to contact the City on the Proposer's behalf.

PROFESSIONAL SERVICES AGREEMENT

Upon conclusion of the RFP process, staff will recommend a Consultant to the City Council.

The Consultant will be required to enter into a Professional Services Agreement with the City. A copy of the City’s Professional Services Agreement is attached and incorporated as Attachment “C” as a sample for Proposers to review the terms and conditions prior to submitting a proposal. The proposal process, agreement negotiations and execution, and subsequent actions will be conducted by the City in accordance with applicable law.

Proposers should carefully review this document, which constitutes the formal RFP, to ensure a clear understanding of the City’s needs and objectives and scope of work. The sample Professional Services Agreement (Attachment “C”) is not to be completed by Proposers.

The length of the agreement will be for three (3) years with two optional one (1) year extensions with an effective date of July 1, 2026.

GENERAL INSTRUCTIONS, TERMS AND CONDITIONS

A. Proposals shall be prepared to simply and economically provide a straightforward, concise description of the Proposer’s ability to meet the requirements of this RFP.

Emphasis shall be on the quality, completeness, clarity of content, responsiveness to the requirements, and an understanding of City’s objectives.

B. Proposers shall carefully read the information contained in this RFP and shall submit complete responses to all requirements and questions as directed. Incomplete proposals may be considered non-responsive and may be rejected in the City’s discretion. The submission of a response to this RFP shall be deemed a representation and certification by the Proposer that it has read and understood the RFP, has investigated all aspects of the RFP, and is aware of the applicable facts pertaining to the RFP process, its procedures and requirements. No request for modification of the responses to this request shall be considered after its submission on grounds that the Proposer was not fully informed as to any facts or condition.

C. Proposers should be aware that the RFP and the contents of the successful proposal will become a part of any subsequent Professional Services Agreement that may arise from this RFP. Following the Proposal Submission Deadline, the City, pursuant to the California Public Records Act (Govt. Code section 7920.000 et seq.) reserves the right to make copies of all submitted proposals available for inspection and copying by any interested member of the public, except to the limited extent the City

6 determines that any information contained in a proposal is legally privileged under the California Public Records Act. By submission of a proposal, Proposers acknowledge and agree that their proposal and any information contained therein may be disclosed by the City to interested members of the public, including other Proposers. All responses to the RFP received become a matter of public record and shall be regarded as public records, with the exception for those elements in each proposal which are defined by the Proposer as business or trade secrets and plainly marked as “Confidential,” “Trade Secret,” or “Proprietary.” The City shall not in any way be liable or responsible for the disclosure of any such proposal or portions thereof, if they are not plainly marked as “Con fidential,” “Trade Secret,” or “Proprietary” or if disclosure is required under the Public Records Act. Any proposal which contains language purporting to render all or significant portions of the proposal “Confidential,” “Trade Secret,” or “Proprietary” shall be regarded as nonresponsive.

D. Proposer shall be solely and exclusively responsible for all costs incurred in connection with the preparation and submission of the proposals; demonstrations; interviews; preparation of responses to questions and requests for additional information; for agreement discussions; or for anything in any way related to this RFP. The City is not liable for any costs incurred by a Proposer in response to this RFP. Whether or not a Proposer is awarded an Agreement pursuant to this RFP, no Proposer shall be entitled to reimbursement for any costs or expenses associated with the Proposer’s participation in this RFP process. Failure to comply with all requirements contained in this RFP may result in the rejection of a proposal.

E. The City operates and is funded on a fiscal year basis from July 1st to June 30th.

Accordingly, the City reserves the right to terminate, without any liability, any agreement for which funding is not available.

F. The City shall not be responsible for any verbal communication between any employee of the City and any Proposer. Only written requirements and qualifications will be considered. No oral statement of any person shall modify or otherwise change, or affect the terms, conditions, or specifications stated in the resulting agreement.

G. Receipt of an addendum of the RFP by a proposal must be acknowledged by submitting the signed addendum with the proposal.

H. A proposal may be modified or withdrawn in person at any time before the scheduled due date, provided a receipt for the withdrawn proposal is signed by the Proposer’s authorized representative. The City reserves the right to request proof of authorization to withdraw a proposal. Proposals may not be withdrawn after the proposal closing date and each Proposer agrees to this stipulation upon submittal of its proposal. However, all proposals are subject to negotiation before a Professional Services Agreement is awarded as further described below.

I. The City may, in the evaluation of proposals, request clarification from Proposers regarding their proposals, obtain additional material or literature, and pursue other avenues of research as necessary to ensure that a thorough evaluation is conducted.

7 J. By submitting a proposal in response to this RFP, the Proposer accepts the evaluation process and acknowledges and accepts that determination will require subjective judgments by the City.

K. Negotiations may be conducted with responsible Proposers who submit proposals that are reasonably susceptible of being selected. All Proposers reasonably susceptible of being selected based on criteria set forth in this RFP may be given an opportunity to make a presentation and/or interview. Although this process will ultimately result in the award of a single agreement, the City reserves the right to negotiate an agreement with more than one Proposer.

L. The City expects the highest level of ethical conduct from proposals, including adherence to all applicable laws and local ordinances regarding ethical behavior.

M. The City reserves the right to reject any and all proposals received as a result of this RFP. The City’s potential award of a Professional Services Agreement will not be based on any single factor, nor will it be based solely or exclusively on the lowest cost proposal. If a Professional Services Agreement is awarded, it will be awarded to the Consultant who in the judgment of the City, has presented an optimal balance of relevant experience, price, quality of service, work history and other factors which the City may consider relevant and important in determining which proposal(s) is best for the City. The City reserves the right to cancel or modify this RFP. There is no guarantee that the City will award a Professional Services Agreement.

N. If an agreement cannot be reached with the highest ranked Proposer, City reserves the right to terminate negotiations with that party and enter negotiations with the next highest ranked Proposer.

O. Factors such as, but not limited to, any of the following may be considered just cause to disqualify a response to the RFP without further consideration:

a. Evidence of collusion, directly or indirectly, among consultants in regard to the amount, terms, or conditions of this proposal;
b. Any attempt to improperly influence any member of the selection staff; c. Existence of any lawsuit, unresolved contractual claim or dispute between Proposer and the City;
d. Evidence of incorrect information submitted as part of the RFP; e. Evidence of Proposer’s inability to successfully complete the responsibilities and obligations of the proposed scope of work; and
f. Proposer’s default under any agreement, which results in termination of the Professional Services Agreement.

P. Acceptance of any proposal is contingent upon the Proposer’s certification and agreement by submittal of its offer, to comply and act in accordance with all provisions of the City’s Municipal Code.

Q. The Consultant shall not discriminate, in any way, against any person based on race, sex, color, age, religion, sexual orientation, actual or perceived gender identity,

8 disability, ethnicity, or national origin, or any other protected classification in connection with or related to the performance of the Professional Services Agreement.

V. SCOPE OF SERVICES & AUDITING STANDARDS

The primary goal of this RFP is to solicit proposals from qualified Proposers who can provide City with the auditing services described below.

A. Scope of Services

1. Annual Comprehensive Financial Report (ACFR) - Financial audit and preparation of the City’s ACFR, beginning with Fiscal Year 2025-26. The City desires the Consultant to express an opinion on the fair presentation of its basic financial statements. The City’s preference is to have major field work for the ACFR and Single Audit to begin on or near the 3rd week of October of each year, however, the City is open to another date as long as the Final ACFR is submitted by December 31st of each year. Interim field work may occur during a mutually acceptable time frame, normally April through June of each year. Subject to the agreed upon field work dates, the Consultant shall provide draft copies of the ACFR and Single Audit no later than November 19th of each year. The Consultant shall provide final copies of the ACFR, Single Audit, and management letter no later than December 20th of each year.

2. Single Audit Act Report - Single audit, preparation, and submission of report to the Federal Clearinghouse. This report must satisfy all requirements of the federal Single Audit Act of 1996.

3. Agreed-upon Procedures Review of the Gann Appropriations Limit - A report reviewing the City’s spending limitation computation as required by Section 1.5 of Article XIIIB of the California Constitution. The review should be performed in conformance with the provisions of the “League of California Cities Uniform Guidelines”.

4. California State Controller’s Cities Financial Transactions (SCO) Report - Preparation and submission of California State Controller’s Cities Financial Transaction Report. City Staff may prepare this report, but optionally may elect for the audit firm to complete the report.

5. Attendance at Meetings and Hearings. As part of the scope of work, and included in the Professional Services Agreement price, is attendance by the Consultant at up to three (3) public meetings every fiscal year to present and discuss its findings and recommendations, as necessary. The Consultant shall

9 attend as many “working” meetings with staff as necessary in performing scope of work tasks.

B. Auditing Standards

Audits shall be conducted in accordance with generally accepted auditing standards; Government Auditing Standards; the Single Audit Act Amendments of 1996 (the Single Audit Act); the provisions of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations; OMB Circular A-102, Grants and Cooperative Agreements with State and Local Governments; OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments; the State Controllers’ Minimum Audit Requirements for California Special Districts; the California Department of Education CDE Audit Guide; and applicable laws and regulations.

The financial statements are to be prepared in accordance with the latest Governmental Accounting Standard Board (GASB) pronouncements, as required.

The City participates in the Government Finance Officers Association (GFOA) award program for Excellence in Financial Reporting, consistently obtaining the ACFR award.

VI. PROPOSAL FORMAT AND CONTENT REQUIREMENTS

The following instructions describe the form in which proposals should be submitted.

Responses to the following items will be used for proposal evaluation. Proposals that do not contain responses to each of the requirement items may be considered incomplete and may be rejected.

Proposal documents should provide a straightforward, concise description of the Proposer’s capabilities to satisfy the requirements of this RFP. Emphasis should be on completeness, clarity of content, and conveyance of the information requested by the City .

The requirements stated do not preclude a Proposer from furnishing additional reports, functions, and costs as deemed appropriate. The prices quoted by the Consultant must be presented using a form consistent with Attachment A and Attachment B.

The proposal must contain the following elements describing how the Proposer will perform the assignment:

A. Transmittal Letter:
1) A letter of transmittal signed by an individual authorized to bind the Proposer stating the Proposer has read and will comply with all terms and conditions of the RFP. The transmittal letter will contain, at a minimum: a) company name and address; and b) an executive summary briefly describing the Proposer’s ability to perform the work requested, a history of the Proposer’s

10 background and experience providing services, and a description of the Proposer’s understanding of the City’s needs.

2) Conflict of Interest Statement: The Proposer shall disclose any financial, business, or other relationship with the City that may have an impact upon the outcome of this Agreement. Particular attention should be paid to compliance with Government Code section 1090.

B. General Requirements

The purpose of the proposal is to demonstrate the qualifications, competence, and capacity of the firms seeking to undertake an independent audit of the City in conformity with the requirements of this RFP. Therefore, the substance of the proposals will carry more weight than its form or manner of presentation. The proposal should demonstrate the qualifications of the Proposer and of the particular staff to be assigned for the required scope of work. It should also specify an audit approach that will meet the RFP’s requirements.

The proposal should address all the points outlined in the RFP. The proposal should be prepared simply and economically, providing a straightforward, concise description of the Proposer’s capabilities to satisfy the requirements of the RFP.

C. Independence

The proposal must provide an affirmative statement that the Proposer is independent of the City, as defined by generally accepted auditing standards and the U.S. General Accounting Office’s Government Auditing Standards.

Provide an affirmative statement that the Proposer is independent of all of the component units of the City, as defined by those same standards.

The proposal should also disclose any of the Proposer’s professional relationships involving the City or any of its agencies and component units for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. In addition, the proposal shall provide the City with written notice of any such professional relationships entered into during the term of the Professional Services Agreement.

D. License to Practice in California

The Proposer and all assigned key professional staff are properly licensed to practice in California.

E. Firm Qualifications, Prior Related Experience, and References

The proposal should state the size of the firm, the size of the firms’ governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this

11 engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis.

If the Proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firm that is to serve as the principal auditor should be noted, if applicable.

The Proposer is also required to submit a copy of the report on its most recent external quality control review, with a statement whether that quality control review included a review of specific governmental engagements.

The Proposer shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the Proposer during the past three (3) years with state regulatory bodies or professional organizations, as well as any pending or settled litigation within the past three (3) years.

A list of at least five (5) professional references, three (3) of which shall be from a municipal or public agency. This client reference list must be included as an appendix to the proposal and must include the following information for each reference listed: a) complete description of the work/services provided, b) the time period for the work/services provided, c) the name and contact information of the client, including telephone number and/or address, and d) the key managers and professionals assigned to the work/services. The information concerning the work/services provided for each respective client must be no more than five (5) years old.

F. Management and Staffing

a. Include description of a) the approach and methodology to be taken in addressing each component in the scope of work, b) a listing of the specific tasks, milestones and deliverables required to properly perform the requested services, and c) a workplan showing proposed hours for each retainer service, availability of team members, quality assurance & supervision. Indicate whether each such person is registered or licensed to practice as a certified public accountant in California. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

b. The City will expect the Consultant to adhere to the established methodology and workplan.

12 G. Specific Audit Approach

The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services require d in this request for proposal.

The Proposer will be required to provide the following information on their audit approach:

1. Proposed segmentation of the engagement.

2. Sample size and the extent to which statistical sampling is to be used in the engagement.

3. Type and extent of analytical procedures to be used in the engagement.

4. Approach to be taken to gain and document an understan ding of the City’s internal control structure.

5. Approach to be taken in determining laws and regulations that will be subject to audit test.

6. Approach to be taken in drawing audit samples for purposes of tests of compliance.

H. Cost and Pricing

a. Proposals must include the Proposal Price Sheet attached as Attachment “A” and fill out the Schedule of Professional Fees and Expenses attached as Attachment “B.”

b. For as-needed non-retainer services, proposals must include staff hourly rates, plus any other proposed costs such as mark-ups, overhead, travel, etc. An hourly fee/rate schedule must be submitted with the proposal. If the scope of work is substantially modified, the extra cost or credit must be negotiated based on the submitted hourly fees/rates.

c. The total maximum price cost is to contain all direct and indirect costs including all out-of-pocket expenses. Costs should be specified for each fiscal year. Costs within each fiscal year should also specify the amount for each individual assignment. For example, costs for the Single Audit Act Report should be separately identified.

d. All estimated out-of-pocket expenses to be reimbursed should be presented in the format provided in Attachment “B.” All expense reimbursements will be charged against the total maximum price submitted by the Consultant.

I. Expectations of City Staff

City staff currently produces schedules and other backup for most balance sheet accounts at year end (accounts receivable listing, accounts payable listing, compensated absences listing, bank reconciliations, schedule of fixed assets , etc.).

13 The Consultant is expected to produce any other necessary schedules. City staff will help obtain any necessary information.

VII. DESCRIPTION OF CITY BUDGET STRUCTURE

A. The City of Bell Gardens general fund operating budget in FY 2025 -2026 is $50 million and $78 million for all funds combined. The City has a total payroll of approximately $31 million, covering approximately 156 full-time employees.

See below links to our Adopted Budget for Fiscal Year 2025-2026 and the ACFR for Fiscal Year ending 06/30/2025.

http://www.bellgardens.org/ABOUTBELLGARDENS/DocumentCentral.aspx

B. Fund Structure

The City uses the following fund types in its external financial reporting:

Number of
Fund Type/Account Group Individual Funds
General Fund 1
Special Revenue Funds 22
Capital Project Funds 2
Enterprise/Fiduciary Funds 2
Private Purpose Trust Fund 1
Successor Agency Funds 6

C. Budgetary Basis of Accounting

The City prepares its budgets on a basis consistent with generally accepted accounting principles. The City uses an “Income Based Budget” approach matching revenues with expenditures to ensure the City has adequate funding for the fiscal year ahead.

D. Federal and State Financial Assistance

During Fiscal Year 2024-25, the City received the following federal financial assistance:

• Department of Housing and Urban Development $1,471,076 • Department of Justice $56,002
• Department of Transportation $57,950
• Department of Treasury $6,635
• Department of Homeland Security $1,585,768

14 Other forms of Federal financial assistance may be added to the list before the fiscal year ends.

E. Pension Plans

The City participates in the State of California Public Employees’ Retirement System (CalPERS), an agent multiple-employer retirement system.

F. Component Units

The City is defined, for financial reporting purposes, in conformity with the Government Accounting Standards Board’s Codification of Governmental Accounting and Financial Reporting Standards, Section 2100. Using these criteria, component units are included in the City’s financial statements.

The management of the City identified the Successor Agency and Public Financing Authority as component units that are included in the City’s financial statements. These component units are to be audited as part of the audit of the City’s financial statements.

Separate financial statements are not issued for the component units.

G. Financial Software

The City currently uses Tyler Technology/Eden Systems for their accounting functions.

However, will be transitioning to Workday. The applications operating on this system are general ledger, accounts payable, payroll, human resources, purchasing and cash receipting.

H. Work Area, Internet Access, Photocopying and Fax Machines

The City will provide the Consultant with reasonable workspace, desks and chairs. The Consultant will also be provided with Internet access, photocopying facilities, and fax machines to be used for the audit.

15 VIII. EVALUATION CRITERIA

The award of the Professional Services Agreement will be made to the most qualified Proposer whose proposal complies with the prescribed requirements. The City reserves the right to reject any or all proposals and to waive any technical errors, irregularities, or discrepancies, if to do so is deemed to serve the best interests of the City. In no event will an award be made until all necessary investigations are made as to the responsibility and qualifications of the Consultant.

Proposals will be reviewed and evaluated by City staff, including the Director of Finance and Administrative Services, and will be ranked based on the following criteria:

1. Comprehension of the Request for Proposals (Max Score: 25 Points)

This relates to the Proposer’s basic understanding of the City’s requested services and Proposer’s ability to articulate a concise description of the role of the requested services.

2. Qualifications of Proposer (Max Score: 45 Points)

• Experience of the Proposer, including recent experience successfully performing similar services.
• Demonstrated competence and professional qualifications necessary for successfully performing the work required by the City.
• Staffing and resources.
• Qualifications and experience of proposed personnel.
• Understanding of the work required by the City.
• Familiarity with federal, State and regional/local agency requirements.

3. References (Max Score: 20 Points)

This relates to the reputation and quality of past work performed by the Proposer based on municipal and other professional references.

4. Fee Proposal (Max Score: 10 Points)

This relates to all pricing information related to performing the scope of work.

16 Attachment “A”

PROPOSAL PRICE SHEET

Total Maximum Price

Fiscal Year
2025-26 2026-27 2027-28
Option
Year 1
2028-29
Option
Year 2
2029-30 Total
City Audit
Single Audit
Gann
Limit
SCO Report
Total

*All inclusive total for services, out-of-pocket expenses, meals, lodging, transportation, printing and other costs. (Should tie to maximum price on Exhibit B.)

Contract Authorization:

The undersigned bidder acknowledges that he/she has thoroughly reviewed all pages for this request for proposal. Bidder further acknowledges that he/she is aware of all the requirements of these documents and agrees to same. The bidder shall be bound to fu rnish the services specified according to requirements herein, upon acceptance by City of Bell Gardens.

Company Name Address City Zip Code

Signature of Authorized Representative Title Date

Printed Name of Authorized Representative Phone Number Email Address

Federal Tax ID Number

17 Attachment “B”

Schedule of Professional Fees and Expenses

Scope of Service: ___________________ Fiscal Year: __________

Rate

Hours

Cost
(rate x hours)

Partners

Managers

Supervisory Staff

Staff

Other (Specify)

Subtotal Staff
$ $ $

Billable Expenses

Meals & Lodging

Transportation

Other (Specify)

Subtotal Billable
Expenses

Total Maximum Cost $ $ $

Notes:
• The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.
• A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page.

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 _________, 2026 at ___________________________, California. Signature of Officer _____________________ Printed/Typed Name of Officer _____________________ Title of Officer ____________________

19 ATTACHMENT “D”

SAMPLE PROFESSIONAL SERVICES AGREEMENT

1 2026

PROFESSIONAL SERVICES AGREEMENT
(Engagement: INSERT DESCRIPTION OF ENGAGEMENT)
(Parties: INSERT NAME and City of Bell Gardens)

For the purposes of this Agreement, CITY and CONSULTANT may be referred to collectively by the capitalized term “Parties.” The capitalized term “Party” may refer to CITY or CONSULTANT interchangeably, as appropriate.

RECITALS

WHEREAS, CITY requires INSERT THE KIND OF SERVICES REQUIRED; and

WHEREAS, CITY staff has determined that CONSULTANT possesses the experience, skills and training necessary to competently provide such services to CITY; and

WHEREAS, the execution of this Agreement was approved by the Bell Gardens City Council at its Regular Meeting.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions herein contained, CITY and CONSULTANT agree as follows:

ENGAGEMENT TERMS

1.1 TERM: This Agreement shall have a term of ________ (___) years commencing on ____________ through ___________ (hereinafter, the “Term”). Nothing in this Section shall operate to prohibit or otherwise restrict the CITY’s ability to terminate this Agreement at any time for convenience or for cause as provided under Article V (Termination), below. The Term of the Agreement may be extended by the CITY subject to its same terms and conditions for a maximum of two (2) one -year extensions, provided the City Manager issues written notice of its intent to extend the Term of the Agreement prior to the expiration of the initial Term.

1.2 SCOPE OF WORK:

A. Subject to the terms and conditions of this Agreement, CONSULTANT agrees to provide the services and tasks described in that certain Request for Proposals of CITY entitled “INSERT TITLE OF REQUEST FOR PROPOSALS” (hereinafter, “CITY RFP”) dated INSERT DATE OF RFP, and the written proposal of CONSULTANT entitled “INSERT TITLE OF PROPOSAL” (hereinafter, the “CONSULTANT PROPOSAL”) dated INSERT DATE OF PROPOSAL. The CITY RFP and the CONSULTANT

2 PROPOSAL are attached and incorporated hereto as Exhibit “A” and “B” respectively. The term “Scope of Work” shall be a collective reference to the CITY RFP and the CONSULTANT PROPOSAL. The capitalized term “Work” shall be a collective reference to all the various services and tasks referenced in the Scope of Work. In the event of any conflict or inconsistency between the provisions of the document entitled CITY RFP and the provisions of the document entitled CONSULTANT PROPOSAL, the requirements of the document entitled CITY RFP shall govern and control but only to the extent of the conflict or inconsistency and no further.

In the event of any conflict or inconsistency between the provisions of the Scope of Work and the provisions of this Agreement to wh ich the Scope of Work is attached, the provisions of this Agreement shall govern and control.

1.3 PROSECUTION OF WORK:

A. CONSULTANT shall perform the Work contemplated under this Agreement on an as-needed basis. Nothing in this Agreement shall be construed to grant CONSULTANT the exclusive right to perform any of the types of services or tasks contemplated under this Agreement nor shall anything in this Agreement be construed to entitle CONSULTANT to the receipt of any sums under this Agreement, except to the extent CITY requests the performance of any Work in the manner described below and such Work is in fact performed and completed by CONSULTANT and accepted by CITY.

CITY requests for the performance of specific as-needed services or tasks contemplated under this Agreement shall be made in the form of a written work order(s) issued by the City Representative (each such written request hereinafter referred to as a “Task Order”). The standard Task Order form will be provided by the City Representative and shall include the following information:

1. A detailed description of the specific services or tasks requested;

2. The location of where the particular services or tasks are to be performed, if applicable;

3. A not-to-exceed budget for performing the services or tasks;

4. A timeline for completing the requested services or tasks;

5. Any other information CITY deems necessary and relevant to the requested services or tasks; and

6. The signature of the City Representative, confirming that the services or tasks have been authorized by the City Representative.

B. CONSULTANT shall perform no as-needed work under this Agreement without a signed Task Order provided by the City Representative, containing the information set forth in Section 1.3 (A), above.

C. Time is of the essence in the performance of Work under this Agreement, and in the absence of a specific schedule or other instructions from the City Representative, CONSULTANT shall begin and complete performance of the Work in a timely and a diligently manner as possible.

3 1.4 COMPENSATION: CONSULTANT shall perform the Work in accordance with “INSERT TITLE OF COMPENSATION DOCUMENT” beginning on page ___ of the CONSULTANT PROPOSAL (hereinafter, the “FEE SCHEDULE”). The foregoing notwithstanding, CONSULTANT’s total compensation for the performance of all Work contemplated under this Agreement, will not exceed the total budgeted annual aggregate sum of INSERT WRITTEN AMOUNT ($ INSERT NUMBER), (hereinafter, the “Annual Not-to-Exceed Sum”), during the Term of this Agreement unless such added expenditures are first approved by the City Council.

In the event CONSULTANT’s charges are projected to exceed the Annual Not-to- Exceed Sum prior to the expiration of this Agreement, CITY may suspend CONSULTANT’s performance pending CITY’s approval of any anticipated expenditures in excess of the Annual Not-to-Exceed Sum or any other CITY approved amendment to the compensation terms of this Agreement.

1.5 PAYMENT OF COMPENSATION: Following the conclusion of each calendar month, CONSULTANT shall submit to CITY an itemized invoice indicating the services performed and tasks completed during the recently concluded calendar month, including any applicable services and tasks performed and the reimbursable out-of-pocket expenses incurred. If the amount of CONSULTANT’s compensation is a function of hours worked by CONSULTANT’s personnel, the invoice should indicate the number of hours worked, the persons responsible for performing the Work, the rate of compensation at which such services and tasks were performed, the subtotal for each task and service performed and a grand total for all services performed. Within thirty (30) calendar days of receipt of each invoice, CITY will notify CONSULTANT in writing of any disputed amounts included in the invoice. Within forty-five (45) calendar days of receipt of each invoice, CITY will pay all undisputed amounts included on the invoice. CITY will not withhold applicable taxes or other authorized deductions from payments made to CONSULTANT.

1.6 ACCOUNTING RECORDS: CONSULTANT will maintain complete and accurate records with respect to all matters covered under this Agreement for a period of three (3) years after the expiration or termination of this Agreement. CITY will have the right to access and examine such records, without charge, during normal business hours. CITY will further have the right to audit such records, to make transcripts therefrom and to inspect all program data, documents, proceedings, and activities.

4 cessation or abandonment.

II.

PERFORMANCE OF AGREEMENT

2.1 CITY’S REPRESENTATIVE: The CITY hereby designates INSERT CITY REPRESENTATIVE (hereinafter, the “City Representative”) to act as its representative for the performance of this Agreement. The City Representative or their designee will act on behalf of the CITY for all purposes under this Agreement.

CONSULTANT will not accept directions or orders from any person other than the City Representative or their designee.

2.2 CONSULTANT REPRESENTATIVE: CONSULTANT hereby designates INSERT CONSULTANT REPRESENTATIVE, to act as its representative for the performance of this Agreement (hereinafter, “Consultant Representative”).

Consultant Representative will have full authority to represent and act on behalf of the CONSULTANT for all purposes under this Agreement. Consultant Representative or their designee will supervise and direct the performance of the Work, using their best skill and attention, and will be responsible for all means, methods, techniques, sequences and procedures and for the satisfactory coordination of all portions of the Work under this Agreement. Notice to the Consultant Representative will constitute notice to CONSULTANT.

2.3 COORDINATION OF SERVICE; CONFORMANCE WITH REQUIREMENTS:

CONSULTANT agrees to work closely with CITY staff in the performance of the Work and this Agreement and will be available to CITY staff and the City Representative at all reasonable times. All work prepared by CONSULTANT will be subject to inspection and approval by City Representative or their designees.

2.4 STANDARD OF CARE; PERFORMANCE OF EMPLOYEES: CONSULTANT represents, acknowledges and agrees to the following:

A. CONSULTANT will perform all Work skillfully, competently and to the highest standards of CONSULTANT’s profession;

C. CONSULTANT will perform all Work in a manner reasonably satisfactory to the CITY;

5 81000 et seq.). CONSULTANT shall be liable for all violations of such laws and regulations in connection with the Work. If CONSULTANT performs any work knowing it to be contrary to such laws, rules and regulations, CONSULTANT shall be solely responsible for all costs arising therefrom;

E. CONSULTANT understands the nature and scope of the Work to be performed under this Agreement as well as any and all schedules of performance;

F. All of CONSULTANT’s employees and agents possess sufficient skill, knowledge, training and experience to perform those services and tasks assigned to them by CONSULTANT; and

6 attempted assignment or transfer will be ineffective, null and void and will constitute a material breach of this Agreement.

7 compliance with applicable laws will include, without limitation, compliance with all applicable Cal/OSHA requirements and applicable regulations of the Federal Department of Housing and Urbanization.

CONSULTANT will be solely responsible for the negligent acts and/or omissions of its employees, agents, contractors, subcontractors and subconsultants.

III.

INSURANCE

9 Accordingly, CONSULTANT warrants, represents and agrees that it will furnish CITY with original certificates of insurance and endorsements evidencing the coverage required under this Article on forms satisfactory to CITY in its sole and absolute discretion. The certificates of insurance and endorsements for each insurance policy will be signed by a person authorized by that insurer to bind coverage on its behalf, and will be on forms provided by the CITY if requested. All certificates of insurance and endorsements will be received and approved by CITY as a condition precedent to CONSULTANT’s commencement of any Work. Upon CITY’s written request, CONSULTANT will also provide CITY with certified copies of all required insurance policies and endorsements.

IV.

INDEMNIFICATION

CONSULTANT’s obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the CITY, its officials, officers, employees, agents or volunteers.

10 or in connection with CONSULTANT’s performance of work hereunder or its failure to comply with any of its obligations contained in this Agreement, except such loss or damage which is caused by the sole negligence or willful misconduct of the CITY.

4.7 This Article and all provisions contained herein (including but not limited to the duty to indemnify, defend, and hold free and harmless) shall survive the termination or normal expiration of this Agreement and is in addition to any other rights or remedies which the CITY may have at law or in equity.

11 V.

TERMINATION

5.2 EVENTS OF DEFAULT; BREACH OF AGREEMENT:

A. In the event either Party fails to perform any duty, obligation, service or task set forth under this Agreement (or fails to timely perform or properly perform any such duty, obligation, service or task set forth under this Agreement), an event of default (hereinafter, “Event of Default”) will occur. For all Events of Default, the Party alleging an Event of Default will give written notice to the defaulting Party (hereinafter referred to as a “Default Notice”) which will specify: (i) the nature of the Event of Default; (ii) the action required to cure the Event of Default; (iii) a date by which the Event of Default will be cured, which will not be less than the applicable cure period set forth under Sections 5.2(B) and 5.2(C), below, or if a cure is not reasonably possible within the applicable cure period, to begin such cure and diligently prosecute such cure to completion. The Event of Default will constitute a breach of this Agreement if the defaulting Party fails to cure the Event of Default within the applicable cure period or any extended cure period allowed under this Agreement.

B. CONSULTANT will cure the Event of Default within the following time periods:

12 Event of Default and that the Event of Default cannot be reasonably cured within the 10-day cure period. The foregoing notwithstanding, CITY will be under no obligation to grant additional time for the cure of an Event of Default under this Section 5.2 (B)(i) that exceeds seven (7) calendar days from the end of the initial 10-day cure period; or

ii. Within fourteen (14) calendar days of CITY’s issuance of a Default Notice for any other Event of Default under this Agreement. Prior to the expiration of the 14-day cure period, CONSULTANT may submit a written request for additional time to cure the Event of Default upon a showing that CONSULTANT has commenced efforts to cure the Event of Default and that the Event of Default cannot be reasonably cured within the 14-day cure period. The foregoing notwithstanding, CITY will be under no obligation to grant additional time for the cure of an Event of Default under this Section 5.2(B)(ii) that exceeds thirty (30) calendar days from the end of the initial 14-day cure period.

C. CITY will cure any Event of Default asserted by CONSULTANT within forty- five (45) calendar days of CONSULTANT’s issuance of a Default Notice unless the Event of Default cannot reasonably be cured within the 45-day cure period. Prior to the expiration of the 45-day cure period, CITY may submit a written request for additional time to cure the Event of Default upon a showing that CITY has commenced its efforts to cure the Event of Default and that the Event of Default cannot be reasonably cured within the 45-day cure period. The foregoing notwithstanding, an Event of Default dealing with CITY’s failure to timely pay any undisputed sums to CONSULTANT as provided under Section 1.5, above, will be cured by CITY within five (5) calendar days from the date of CONSULTANT’s Default Notice to CITY.

D. CITY, in its sole and absolute discretion, may also immediately suspend CONSULTANT’s performance under this Agreement pending

13 CONSULTANT’s cure of any Event of Default by giving CONSULTANT written notice of CITY’s intent to suspend CONSULTANT’s performance (hereinafter, a “Suspension Notice”). CITY may issue the Suspension Notice at any time upon the occurrence of an Event of Default. Upon such suspension, CONSULTANT will be compensated only for those services and tasks which have been rendered by CONSULTANT to the reasonable satisfaction of CITY up to the effective date of the suspension. No actual or asserted breach of this Agreement on the part of CITY will operate to prohibit or otherwise restrict CITY’s ability to suspend this Agreement as provided herein.

E. No waiver of any Event of Default or breach under this Agreement will constitute a waiver of any other or subsequent Event of Default or breach.

No waiver, benefit, privilege, or service voluntarily given or performed by a Party will give the other Party any contractual rights by custom, estoppel, or otherwise.

F. The duties and obligations imposed under this Agreement and the rights and remedies available hereunder will be in addition to and not a limitation of any duties, obligations, rights and remedies otherwise imposed or available by law. In addition to any other remedies available to CITY at law or under this Agreement in the event of any breach of this Agreement, CITY, in its sole and absolute discretion, may also pursue any one or more of the following remedies:

i. Upon written notice to CONSULTANT, the CITY may immediately terminate this Agreement in whole or in part;

ii. Upon written notice to CONSULTANT, the CITY may extend the time of performance;

iii. The CITY may proceed by appropriate court action to enforce the terms of the Agreement to recover damages for CONSULTANT’s breach of the Agreement or to terminate the Agreement; or

iv. The CITY may exercise any other available and lawful right or remedy.

CONSULTANT will be liable for all legal fees plus other costs and expenses that CITY incurs upon a breach of this Agreement or in the CITY’s exercise of its remedies under this Agreement.

G. In the event CITY is in breach of this Agreement, CONSULTANT’s sole remedy will be the suspension or termination of this Agreement and/or the recovery of any unpaid sums lawfully owed to CONSULTANT under this Agreement for completed services and tasks.

14 this Agreement. No waiver, benefit, privilege, or service voluntarily given or performed by a Party will give the other Party any contractual rights by custom, estoppel, or otherwise.

VI.

MISCELLANEOUS PROVISIONS

6.1 DOCUMENTS & DATA; LICENSING OF INTELLECTUAL PROPERTY: All Documents and Data will be and remain the property of CITY without restriction or limitation upon their use or dissemination by CITY. For purposes of this Agreement, the term “Documents and Data” means and includes all reports, analyses, correspondence, plans, designs, notes, summaries, strategies, charts, schedules, spreadsheets, calculations, lists, data compilations, documents or other materials developed and/or assembled by or on behalf of CONS ULTANT in the performance of this Agreement and fixed in any tangible medium of expression, including but not limited to Documents and Data stored digitally, magnetically and/or electronically. This Agreement creates, at no cost to CITY, a perpetual license for CITY to copy, use, reuse, disseminate and/or retain any and all copyrights, designs, and other intellectual property embodied in all Documents and Data. CONSULTANT will require all subcontractors and subconsultants working on behalf of CONSULTANT in the performance of this Agreement to agree in writing that CITY will be granted the same right to copy, use, reuse, disseminate and retain Documents and Data prepared or assembled by any subcontractor or subconsultant as applies to Documents and Data prepared by CONSULTANT in the performance of this Agreement.

6.2 CONFIDENTIALITY: All data, documents, discussion, or other information developed or received by CONSULTANT or provided for performance of this Agreement are deemed confidential and will not be disclosed by CONSULTANT without prior written consent by CITY. CITY will grant such consent of disclosure as legally required. Upon request, all CITY data will be returned to CITY upon the termination or expiration of this Agreement. CONSULTANT will not use CITY’s name or insignia, photographs, or any publicity pertaining to the Work in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of CITY.

15 6.4 NOTICES: All notices permitted or required under this Agreement will be given to the respective Parties at the following addresses, or at such other address as the respective Parties may provide in writing for this purpose:

CONSULTANT: CITY:

INSERT CONSULTANT NAME

INSERT ADDRESS

Attn: INSERT PERSON OF CONTACT
NAME
Phone: INSERT PHONE NUMBER
City of Bell Gardens
7100 S. Garfield Avenue
Bell Gardens, CA 90201
Attn: DEPARTMENT DIRECTOR
Phone: CITY PHONE NUMBER

6.5 COOPERATION; FURTHER ACTS: The Parties will fully cooperate with one another and will take any additional acts or sign any additional documents as are reasonably necessary, appropriate or convenient to achieve the purposes of this Agreement.

6.7 CITY’S RIGHT TO EMPLOY OTHER CONSULTANTS: CITY reserves the right to employ other contractors in connection with the various projects worked upon by CONSULTANT.

6.9 TIME IS OF THE ESSENCE: Time is of the essence for each and every provision of this Agreement.

16 6.10 GOVERNING LAW AND VENUE: This Agreement will be interpreted and governed according to the laws of the State of California. In the event of litigation between the Parties, the venue, without exception, will be in the Los Angeles County Superior Court of the State of California. If, and only if, applicable law requires that all or part of any such litigation be tried exclusively in federal court, the venue, without exception, will be in the Central District of California located in the City of Los Angeles, California.

6.12 SUCCESSORS AND ASSIGNS: This Agreement will be binding on the successors and assigns of the Parties.

6.13 NO THIRD-PARTY BENEFIT: There are no intended third-party beneficiaries of any right or obligation assumed by the Parties. All rights and benefits under this Agreement inure exclusively to the Parties.

17 statements, representations, or other agreements, whether oral or written, made by either Party that is not embodied herein will not be valid or binding on the Parties. No amendment, modification or supplement to this Agreement will be valid and binding unless in writing and duly executed by the Parties pursuant to Sect ion

6.16, above.

The City Representative shall ascertain the facts and the extent of delay and extend the time for performing the services for the period of the enforced delay when and if in the judgment of the City Representative such delay is justified. The City Representative’s determination shall be final and conclusive upon the parties to this Agreement. In no event shall CONSULTANT be entitled to recover damages against the CITY for any delay in the performance of this Agreement, however caused, CONSULTANT’s sole remedy being extension of the Agreement pursuant to this Section.

6.16, above. One fully executed original counterpart will be delivered to CONSULTANT and two original counterparts will be retained by CITY.

(SIGNATURES ON NEXT PAGE)

18 IN WITNESS WHEREOF, the Parties hereto have caused this Agreement to be executed the day and year first appearing in this Agreement, above.

CITY OF BELL GARDENS:

By:_______________________________

Name:____________________________

Title:____________________

Date:_____________________

APPROVED AS TO FORM:

By:____________________________
Stephanie Vasquez, City Attorney

CONSULTANT NAME:

By:_______________________________

Name:____________________________

Title:____________________

Date:_____________________

19 EXHIBIT “A”

CITY RFP

20 EXHIBIT “B”

CONSULTANT PROPOSAL

F BELL GAD

PROGRESS
LIFOR g g
y @g g.

21 EXHIBIT “B”

CONSULTANT PROPOSAL

PREPARED BY

LSL, LLP
Certified Public Accountants
License Number 2584

PROPOSAL PRESENTED TO
City of Bell Gardens
RFP - Auditing Services
Date of Submission: June 17, 2026
Valid for 90 Days
Authorized by:

Christian Townes, CPA, Partner
[email protected]
500 Technology Drive, Suite 350
Irvine, CA 92618
Office: (949) 829-8299
Direct: (714) 988-4852

City of Bell Gardens
Auditing Services

1 www.lslcpas.com | 1
Table of Contents
TABLE OF CONTENTS ........................................................................................................................ 1 A. TRANSMITTAL LETTER .................................................................................................................. 3 Authorized Representative ................................................................................................................. 4 SIGNED ADDENDUM NO. 1 ................................................................................................................. 5 C. INDEPENDENCE .............................................................................................................................. 6 D. LICENSE TO PRACTICE IN CALIFORNIA ...................................................................................... 6 E. FIRM QUALIFICATIONS, PRIOR RELATED EXPERIENCE, AND REFERENCES ......................... 6 History & Size ..................................................................................................................................... 6 LSL’s Government Team Resources .................................................................................................. 6 Location .............................................................................................................................................. 6 Staff Assigned to the City ................................................................................................................... 7 Peer Review ....................................................................................................................................... 7 Desk Review / Disciplinary Action ..................................................................................................... 10 References ....................................................................................................................................... 10 Current List of Municipal Clients ....................................................................................................... 10 GFOA Award Program...................................................................................................................... 10 Single Audit Experience .................................................................................................................... 10 F. MANAGEMENT AND STAFFING ................................................................................................... 11 Our Understanding of the Scope of Work ......................................................................................... 11 Project Management Methodology ................................................................................................... 11 Quality Management System ............................................................................................................ 12 Proposed Work Plan ......................................................................................................................... 12 Project Schedule .............................................................................................................................. 12 Level of Staff Assigned and Number of Hours to be Assigned .......................................................... 14 Workload Accomplishment ............................................................................................................... 14 LSL’s Quality Control Procedures ..................................................................................................... 15 Organizational Chart ......................................................................................................................... 15 Engagement Team Resumes ........................................................................................................... 16 Additional Resources ........................................................................................................................ 17 G. SPECIFIC AUDIT APPROACH ...................................................................................................... 18 Government Auditing Standards ....................................................................................................... 18

1. Proposed Segmentation ............................................................................................................... 18

2. Audit Sampling ............................................................................................................................. 20

3. Type And Extent of Analytical Procedures .................................................................................... 20 Electronic Data Processing Software & AI Technology ..................................................................... 20

4. LSL’s Approach to Understanding the City’s Internal Control Structure ........................................ 22

5. Determining Laws and Regulations Subject to Audit Test Work .................................................... 22

6. Drawing Audit Samples for Compliance ........................................................................................ 22 Working Paper Retention and Access .............................................................................................. 22 Anticipation Of Potential Audit Problems, Roles & Responsibilities of the City .................................. 23 H. COST AND PRICING ...................................................................................................................... 23 Standard Billing Rates ...................................................................................................................... 30 Manner of Payment .......................................................................................................................... 30 ACKNOWLEDGEMENT OF CITY’S STANDARD FORM OF AGREEMENT ...................................... 30 LSL HIGHLIGHTS: AWARDS & VALUES .......................................................................................... 31

City of Bell Gardens
Auditing Services

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TRAINING SERVICES & LSL SEMINARS .......................................................................................... 32 APPENDIX A – REFERENCES ........................................................................................................... 33 APPENDIX B – CURRENT LIST OF MUNICIPAL CLIENTS .............................................................. 36 APPENDIX C – ENGAGEMENT TEAM RESUMES ............................................................................ 39 APPENDIX D – ACKNOWLEDGEMENT OF CITY’S STANDARD FORM OF AGREEMENT ............. 48

City of Bell Gardens
Auditing Services
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A. Transmittal Letter
June 17, 2026
Manuel Carrillo, Director of Finance and Administrative Services City of Bell Gardens
7100 Garfield Avenue
Bell Gardens, CA 90201
Dear Mr. Carrillo,
LSL, LLP (“LSL”) is pleased to present our proposal for Auditing Services, and we value the opportunity to demonstrate our professional qualifications and commitment to excellence to the City of Bell Gardens (“City”).

This proposal details our understanding of the scope of work outlined in the City’s RFP and showcases our firm’s experience, knowledge, and creative problem-solving capabilities in governmental auditing.

We understand that the City of Bell Gardens is seeking a qualified firm to perform an audit and issue opinions on the City’s financial statements for a contract period of three (3) fiscal years, beginning with the fiscal year ending June 30, 2026, through 2028; with an option to renew the contract for an additional two (2) one-year extensions. This includes the preparation of the Annual Comprehensive Financial Report (ACFR), a Single Audit, as needed, Agreed-upon Procedures Review of the Gann Appropriations Limit, and the California State Controller’s Cities Financial Transactions (SCO) Report.

At LSL, our Government Services team isn’t just another department – it’s the backbone of our firm. With a robust team of 60+ audit and consulting professionals, we bring decades of experience and highly specialized industry knowledge dedicated to serving state and local governments across the United States. Our expertise has shaped efficient procedures and streamlined work plans that deliver results. We proudly serve over 100 municipal clients, including counties, cities, water and electric utility districts, and special-purpose government agencies. Our dedicated government sector encompasses the following major classifications:
attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services. With unequaled government experience, we are confident that LSL is the best-qualified accounting firm for the City.

City of Bell Gardens
Auditing Services
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Our government assurance team specializes in high-quality governmental audits aligned with GAAS and current GASB pronouncements. We prioritize accuracy and thoroughness while ensuring timely report delivery. Our commitment to effective collaboration and transparency with the City safeguards the integrity of its financial reporting and compliance with all regulatory requirements.

AUTHORIZED REPRESENTATIVE
Christian Townes is the designated Engagement Partner who will serve as the primary point of contact for this proposal. She is authorized to make representations on behalf of our firm and can be reached directly by phone at 714-988-4852 or by email [email protected].

Please contact Christian for any clarification or contract negotiations related to this proposal.

We affirm that our proposal fully aligns with all terms, conditions, and requirements outlined in the City’s RFP. We also affirm that there are no financial, business, or other relationships with the City that may have an impact upon the outcome of this Agreement. Our proposal is a firm and irrevocable offer for ninety (90) calendar days following the closing date of the receipt of proposals. We acknowledge receipt of addenda issued and the signed copy of Addendum No. 1 issued by the City is provided on the following page per the RFP.

We welcome the opportunity to discuss any aspect of our proposal to ensure your complete satisfaction.

Sincerely,
Christian Townes, CPA, Partner

LSL, LLP
500 Technology Drive, Suite 350
Irvine, CA 92618
Office: (949) 829-8299
Direct: (714) 988-4852

CI •F LL

CITY CLERK'S OFFICE
7100 S. Garfield Avenue, Bell Gardens, CA 90201
,bellgddens.og • Phone (562) 806-7704 • Fax (562) 776-5347 ADDENDUM NO. 1

REQUEST FOR PROPOSALS FOR AUDITING SERVICES
June 10, 2026
The City of BeII Gardens hereby issues Addendum No. 1 for the above -referenced Request for Proposals (RFP). This addendum forms part of the RFP documents.

The purpose of this addendum is to extend the proposal submission deadline to allow additional time for interested Proposers to prepare and submit responsive proposals.

Proposals should be submitted with full understanding and full consideration of this addendum. The Proposal Submittal Deadline is hereby revised as follows:

ITEM

ORIGINAL
DATE

EXTENDED
DATE
Proposal Submittal Deadline June 10, 2026, at 5:00 p.m. June 17, 2026, at 11:00 a.m.

Any proposals received electronically before the issuance of this Addendum shall remain valid and will be considered responsive. The City will contact all Proposers that have already submitted proposals to notify them of the extended submission deadline. Proposers may choose to submit an updated proposal before the extended deadline. If an updated proposal is submitted, the most recent version received will be considered the final proposal.

Except as expressly modified by this Addendum, all requirements, terms, and conditions of the original Request for Proposals shall remain unchanged.

If you have any questions, please feel free to contact the City Clerk's office at (562) 806-7704 or cityclerkdeskAbellgardens.org.

Sincerely,
Daisy Gomez
City Clerk

City of Bell Gardens
Auditing Services
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C. Independence
LSL affirms that we meet the independence requirements set forth by the Government Auditing Standards. Our partners have no ownership in any other business organization that currently or will potentially provide services, supplies, materials, or equipment to the City or its component units. We annually distribute a listing of our firm's clients to all employees to ensure that any possible independence threats are properly documented and reviewed.

LSL affirms that there have been no professional relationships involving the City or any of its agencies and component units for the past five (5) years.

D. License to Practice in California
LSL is a public accounting firm licensed by the State of California Department of Consumer Affairs as a Public Accounting Partnership. Additionally, we are members of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California. LSL affirms that we will obtain and maintain active business licensure with the City of Bell Gardens upon award of contract.

E. Firm Qualifications, Prior Related Experience, and References

HISTORY & SIZE
LSL, LLP is a limited liability partnership and is not a wholly owned subsidiary of a parent company. LSL was established in 1929 and has grown as a leader in the government sector.

Our full-service accounting firm is headquartered in Irvine, California, with a dynamic team of 15 partners, 4 principals, and 180+ employees.

LSL’S GOVERNMENT TEAM RESOURCES
Our governmental staff consists of three (3) Partners, four (4) Senior Managers, eight (8) Managers, nine (9) Supervisors, and twenty (20) Professional Staff.

LOCATION
Irvine, CA
500 Technology Drive, Suite 350
Irvine, CA 92618
Phone: (949) 829-8299
Sacramento, CA
500 Capitol Mall, Suite 2350
Sacramento, CA 95814
Phone: (916) 503-9691
Phoenix Metropolitan Area, AZ
950 W. Elliot Rd., Suite 110
Tempe, AZ 85284
Phone: (480) 424-7855
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587

City of Bell Gardens
Auditing Services
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The Irvine office will serve as the location from which the work on this engagement is to be performed, however we regularly share staff and resources across our offices to leverage the virtual footprint of our government team that spans across the United States. This collaborative approach ensures that you receive the highest level of industry-specialized service while maintaining a streamlined, reliable audit and comprehensive coverage.

STAFF ASSIGNED TO THE CITY
There will be four (4) staff assigned to the City: one (1) engagement partner, one (1) concurring partner, one (1) audit manager and one (1) audit in-charge. LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit portion of the engagement will be employed by LSL on a full-time basis and have extensive experience providing auditing services for cities, counties, and special-purpose government agencies. However, LSL does collaborate with a third party for the preparation of the SCO (State Controller's Office) reports to ensure that the reports are prepared and filed correctly and timely by experts in those reports.

Our educational programs are designed to provide our team members with the knowledge and skills necessary to deliver high-quality services to our clients. We offer a variety of training opportunities, including those provided by CalCPA, AICPA, Government Audit Quality Center, and Government Finance Officers Association (GFOA).

PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered specific governmental engagements and have received pass ratings. Our most recent peer review conducted by Spafford and Landry CPAs is provided on the following pages.

City of Bell Gardens
Auditing Services
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City of Bell Gardens
Auditing Services
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City of Bell Gardens
Auditing Services
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DESK REVIEW / DISCIPLINARY ACTION
There have been no disciplinary actions against our organization since its inception. There have been no litigations against our firm in the past three years. Our Single Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s Office acting as the Oversight Agency. LSL has never had a report rejected by any of these agencies and is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.

REFERENCES
We have provided five (5) references in APPENDIX A – REFERENCES that illuminate our experience in providing professional auditing services to other governmental organizations with similar size and scope as the City of Bell Gardens. We invite you to contact them to gain insight into our working relationships and quality of service.

CURRENT LIST OF MUNICIPAL CLIENTS
A current list of municipal clients can be found in APPENDIX B – CURRENT LIST OF MUNICIPAL CLIENTS, which includes LSL’s most significant engagements conducted within the last three (3) years that are similar to the engagement described in this request for proposal.

GFOA AWARD PROGRAM
LSL understands the significance of obtaining and maintaining the Certificate of Excellence in Financial Reporting from the GFOA. We have prepared financial statements and footnote disclosures for many of our local government clients who have received this award. Our governmental partners, managers, and seniors are closely involved in the preparation of these reports. Clients currently receiving the GFOA award are also noted in Appendix B.

SINGLE AUDIT EXPERIENCE
Our firm has extensive experience in performing Single Audits for local government agencies under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements of Federal Awards (Uniform Guidance), and the United States Office of Management and Budget (OMB). Appendix B also includes a list of government audit clients for which a Single Audit has been performed in the last fiscal year. Additionally, the table on the following page highlights recent examples of federal programs audited by LSL.

City of Bell Gardens
Auditing Services
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F. Management and Staffing

OUR UNDERSTANDING OF THE SCOPE OF WORK
LSL understands that the City of Bell Gardens is seeking a qualified firm to perform the City’s financial audit and related services, consisting of the following final financial and compliance reports:
•General Audit
•ACFR Preparation
•Single Audit
•Gann Limit
•SCO Report

PROJECT MANAGEMENT METHODOLOGY
The LSL team holds itself to a high standard for timely delivery and effective communication of key milestones. We understand the importance of being responsive and communicative with our clients, and we are committed to being available on a day-to-day basis to address any questions or concerns that may arise throughout the engagement. Areas of concern and potential findings will be communicated to the City as soon as they are discovered to mitigate any surprises throughout the audit.

Federal Granting Agency AL #Name of Program
U.S. Department of Agriculture 10.557 Special Supplemental Nutrition Program for Women, Infant, and Children U.S. Department of Housing & Urban Development 14.195 Section 8 Housing Assistance Payment Program U.S. Department of Housing & Urban Development 14.218 Community Development Block Grants/Entitlement Grants U.S. Department of Housing & Urban Development 14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
U.S. Department of Housing & Urban Development 14.239 HOME Investment Partnerships Program U.S. Department of Housing & Urban Development 14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation U.S. Department of Housing & Urban Development 14.871 Section 8 Housing Choice Vouchers U.S. Department of Transportation 20.106 Airport Improvement Program U.S. Department of Transportation 20.205 Highway Planning and Construction U.S. Department of Transportation 20.507 Federal Transit Formula Grants U.S. Department of Treasury 21.019 Coronavirus Relief Fund (CRF) U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) U.S. Environmental Protection Agency 66.458 Capitalization Grants for Clean Water State Revolving Funds U.S. Department of Health and Human Services 93.563 Child Support Enforcement U.S. Department of Health and Human Services 93.667 Social Services Block Grant U.S. Department of Health and Human Services 93.676 Unaccompanied Alien Children Program U.S. Department of Health and Human Services 93.778 Medical Assistant Program - Medicaid Cluster U.S. Department of Homeland Security 97.036 Disaster Grants- Public Assistance (Presidentially Declared Disasters) U.S. Department of Homeland Security 97.067 Homeland Security Grant Program

City of Bell Gardens
Auditing Services
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At the beginning of the engagement, we will hold a planning meeting with you to determine the timeline, expectations, and desired outcome of the agreement on the issuance of financial statements. Throughout the process, we will have periodic meetings with you to provide updates and discuss progress. Upon award of contract and per the City’s requested timeline, LSL will work closely with the City to develop an audit plan and timeline to ensure compliance and timely deliverables.

As part of the Scope of Work and time requirements, we assume that the City will provide all necessary information needed to complete the financial statement audit and single audit, as applicable. We will proactively identify and communicate any pending information from the City that could hinder our ability to complete the objectives of the engagement in a timely manner.

QUALITY MANAGEMENT SYSTEM
LSL’s Quality Management System fully complies with the AICPA's Statement of Quality Management Standards No. 1 and showcases our unwavering commitment to excellence in audit and assurance services. Designed to meet and exceed industry standards, our framework integrates robust risk management, ethical compliance, and continuous improvement across every engagement. With clear policies for governance, client relationships, resource allocation, and performance monitoring, our system empowers every team member to deliver reliable, high-quality results. By fostering a culture of transparency, accountability, and innovation, LSL ensures clients receive exceptional service and peace of mind, backed by proven processes and a dedication to quality at every level.

PROPOSED WORK PLAN
At LSL, we use a governmental audit program that will be tailored to the City’s operations to accommodate its specific circumstances and organizational structure. LSL’s audit programs are organized by financial statement category, which we believe is the most effective and efficient approach to substantially reduce the risk of omitting important procedures. Our approach is designed to increase audit efficiency by linking financial statement assertions, audit objectives, and procedures that are basic to most governmental audit engagements.

PROJECT SCHEDULE
LSL assumes under the time requirements that the City will have closed its books and will present the LSL team with general ledger balances that are auditable prior to the start of fieldwork. The following schedules present a sample timeline outlining the key stages of the audit and associated deliverables. Given the timing of the release of the RFP, an alternate schedule has been proposed for the first year of the engagement, alongside the standard schedule for reference.

City of Bell Gardens
Auditing Services
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Segment 2
Year-end Testing will
take place in October/
early November or
earlier, if possible.

Exit Conference will
be held on the last day
of fieldwork.

Entrance
Conference will be
held before interim
begins.

Segment 1
Interim Testing will
begin in May/June or
earlier, if possible.

November
Segment 3
Draft Audit Letters
and Other Reports
will be provided to
the City on
November 19th.

Final ACFR Report
and Approval will be
delivered no later than
December 20th.

Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit.

December October /November May/June
FY2025-26 Audit Schedule
Regular Audit Schedule
Segment 2
Year-end Testing will
take place in
December – January
or earlier, if possible.

Exit Conference will
be held on the last day
of fieldwork.

Entrance
Conference will be
held before interim
begins.

Segment 1
Interim Testing will
begin in August or
earlier, if possible.

January/February
Segment 3
Draft Audit Letters
and Other Reports
will be provided to
the City on a
mutually agreed-
upon date in
January/February.

Final ACFR Report
and Approval will be
delivered on a
mutually agreed-upon
date in
February/March.

Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit.

February/March December/January August

City of Bell Gardens
Auditing Services
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LEVEL OF STAFF ASSIGNED AND NUMBER OF HOURS TO BE ASSIGNED *Hours proposed are for one (1) major program.

WORKLOAD ACCOMPLISHMENT
Our team at LSL is highly equipped to manage the project workload efficiently. Collectively, the assigned team brings decades of experience in public accounting and auditing, including deep knowledge of California’s budget process. All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California. Seamless communication and collaboration with our clients are top priorities.

Utilizing our structured and segmented approach to the audit, we have a proven track record of delivering high-quality results, meeting proposed budgets and schedules effectively; and leveraging both remote capabilities and on-site presence as needed. We are confident in our ability to devote sufficient time and resources to this project and ensure its successful completion.

Segment/Task Partners Manager Supervisor Staff Clerical Total City's Financial Audit & ACFR Preparation
Interim test work 2 5 20 40 5 72
Year-End test work 0 0 25 80 0 105
Report/Review/Supervision 10 30 30 0 3 73
Subtotal 12 35 75 120 8 250
Single Audit *
Test work 0 0 12 20 0 32
Report/Review/Supervision 2 5 0 0 1 8
Subtotal 2 5 12 20 1 40
Gann Limit
Test work 0 0 0 2 0 2
Report/Review/Supervision 0 1 1 0 1 3
Subtotal 0 1 1 2 1 5
SCO Report
Report/Review/Supervision 0 3 12 10 0 25
Subtotal 0 3 12 10 0 25
TOTAL PROPOSED HOURS:14 44 100 152 10 320

TOTAL PROPOSED HOURS

City of Bell Gardens
Auditing Services
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LSL’S QUALITY CONTROL PROCEDURES
LSL’s policy mandates that all audit and related service engagements be conducted in accordance with professional standards, applicable legal and regulatory requirements, and internal policies. Each engagement is overseen by a designated engagement partner who is responsible for quality control and supervision. We employ standardized accounting and auditing resources that are regularly updated under the guidance of the Managing Partner. Personnel are trained in their use to ensure uniformity and compliance. For engagements involving unfamiliar industries, senior team members are required to complete relevant continuing education prior to the planning phase.

All engagements are thoroughly supervised and documented with a strong emphasis on professional skepticism. Before report issuance, the engagement partner verifies sufficient supporting evidence. Additionally, the concurring partner - independent of the audit process, provides a second opinion on the financial statements. Final documentation is assembled within established deadlines and retained per LSL internal policies, legal, and professional guidelines.

ORGANIZATIONAL CHART

City of Bell Gardens
Auditing Services
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Christian Townes, CPA
Engagement Partner
Christian has dedicated over 12 years to public accounting, with a 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, Christian specializes in Single Audit planning and execution, along with a strategic approach to audit processes. She excels in evaluating and performing Single Audit- specific requirements, including major program determination, audit sampling, and reporting on the compliance of internal controls. As a Partner in LSL’s Government Services, Christian takes the initiative to work closely with her clients, troubleshooting their difficulties and developing the best processes that fit their needs.

Brandon Young, CPA
Concurring Partner
Brandon is an expert in governmental accounting and auditing and trains our government team on the proper implementation of new GASB pronouncements, ensuring that our clients receive the highest level of service and expertise. Brandon is appointed to a 3-year term to serve the prestigious AICPA State and Local Government Expert Panel, further demonstrating his expertise in the field. Brandon also serves on the CalCPA Governmental Accounting and Auditing Committee, specific to the State of California, and he is responsible for numerous white papers and technical clarifications, including those for GASB 68, 75, and 87. His contributions to this committee have helped to shape the accounting and auditing practices of government organizations in California.

ENGAGEMENT TEAM RESUMES
Team resumes are available in APPENDIX C – ENGAGEMENT TEAM RESUMES, which details the position of each team member in the firm, their educational background, and their years and types of experience. The resumes also provide information on relevant continuing education completed by the team members during the past three years. Proposed team members will be available for ninety (90) days from the proposal due date. LSL will promptly notify the City of any changes in key personnel prior to award.

Staff Continuity
To ensure the quality of our staffing, we have established firm policies that prioritize the continuity of engagement teams, except in cases where an employee has left the firm or has been promoted. In the event of any changes in staffing at the Manager position and above, LSL will first seek written permission from the City.

City of Bell Gardens
Auditing Services
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Quality of Staff Assurance
LSL is committed to providing the City with a stable and experienced team that is dedicated to delivering a high-quality audit and exceptional service. We understand the importance of maintaining a strong and reliable team throughout the engagement, and we will work closely with the City to ensure that any staffing changes are handled with minimal disruption to the continuity of the engagement.

Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensure that our team members are up to date on the latest developments in governmental accounting and auditing. 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.

ADDITIONAL RESOURCES
The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams. We are committed to helping finance departments thrive by providing the guidance, tools, and services that foster lifelong success for your finance team.

We encourage our clients to tap into our full professional team of industry and product experts for your full-service consulting and staffing.

Financial & Compliance
Audits
Consulting, Staffing &
Training
ERP &
Other Technologies

City of Bell Gardens
Auditing Services
18 www.lslcpas.com | 18
Kelly Telford, CPA
Consulting Partner
Kelly is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy. She has developed her expertise in public and local government accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and CSMFO and has presented at annual conferences for GFOA, CSMFO and GFOAA. She has previously served as Finance Director for the cities of Costa Mesa and Seal Beach as well as the Los Angeles Community Development Agency. Kelly has a proven track record of helping agencies identify operating inefficiencies assisted in departmental reorganizations, identify internal control challenges, completing year- end close procedures, and serving as an outsourced Finance Director.

Her practical recommendations are instrumental in helping our team and our clients achieve a high-quality and efficient audit while providing valuable feedback for organizational improvements.

G. Specific Audit Approach
As provided in Section F. MANAGEMENT AND STAFFING, our PROPOSED WORK PLAN and PROJECT MANAGEMENT METHODOLOGY harness our commitment to quality assurance, project management, and risk mitigation embedded in every phase of our audit process.

GOVERNMENT AUDITING STANDARDS
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial statements as well as its fair presentation. Our financial audits are performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, and our Single Audits are performed in accordance with the requirements of the Uniform Guidance. We will also evaluate the City's internal control system and provide recommendations for growth and improvement. As applicable to each report, our work will comply with U.S. generally accepted accounting principles (GAAP); relevant provisions of the California Government Code, and applicable federal and state program-specific requirements,

1.PROPOSED SEGMENTATION
Our audit services will be divided into the three succeeding segments:
Segment 1 – Planning and Obtaining an Understanding
Segment 2 – Financial Audit Testing
Segment 3 – Conclusion

City of Bell Gardens
Auditing Services
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Segment 1 – Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and Government Audit Quality Center Information letter. The audit communication letter is to be provided to the City Council and/or Board of Directors and can be communicated orally to those charged with governance, if requested, where we will discuss planning stages, responsibilities of the City Council and/or Board of Directors, Auditors, and Management, and provide an opportunity to communicate with us as the auditors.

An entrance conference will be scheduled prior to the agreed-upon week of interim testing to ensure that the transition to new auditors is as seamless as possible. Discussions in this meeting include, but are not limited to, an understanding of reports and key milestones for deliverables, prior audit reportable conditions and issues, and “Prepared by Client” (PBC) schedules.

A trial balance is requested for our planning meeting to assist the LSL team in obtaining knowledge of economic conditions, industry elements, and new standards that may affect the City. We will compile a list of PBC items based on our review of the prior year's financial statements and the gathered information that will be provided to the City one month prior to testing or earlier if requested. We operate on a paperless software system and provide a secured cloud-based portal for all clients. The City will have a separate folder that can be customized to organize, and upload requested schedules, support documents, etc.

After interim testing, we will hold an exit meeting to discuss potential weaknesses, if any, and provide feedback for improvements or valuable information gathered from any outside clientele that would benefit the City.

Segment 2 – Financial Audit Testing
Based on the information gathered thus far, we will utilize a customized audit program based on the risk assessment developed during our assessment of the City’s internal controls and Government Auditing Standards. The primary benefit of a tailored program is a focused set of procedures to address relevant areas. We believe that this approach is both effective and efficient and is critical to compliance with other material laws and regulations.

We will annually compile another customized PBC list for the year-end testing provided at least one month prior or earlier if requested. We will request trial balances from the City for our analytical review to be provided one week before testing is scheduled to commence. Year-end testing will include testing of the balance sheet, revenue and expenditures accounts, confirmation of selected balances, analytical procedures, evaluation of the internal controls, and preparation of reports and letters.

City of Bell Gardens
Auditing Services
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Segment 3 – Conclusion
Based on our year-end exit meeting we will discuss a plan to finalize the financial statements according to the timetable of the City. We will schedule dates for the initial and final drafts including time for LSL’s and the City’s review and approval of the financial statements. This period will also account for review by the engagement partner and quality assurance partner.

After the review and receipt of the signed Representation Letter from the City, LSL will provide a final report by the agreed-upon date each year.

2.AUDIT SAMPLING
For tests of controls, we use audit sampling. Tests of controls are procedures directed toward determining the effectiveness of the design or operation of an internal structure policy or procedures. Audit sampling is typically used for tests of controls and compliance that involve the inspection of documents and reports indicating the performance of the applicable policy or procedures and compliance with the applicable laws and regulations. Sample sizes vary based on the population and risk-based calculations.

3.TYPE AND EXTENT OF ANALYTICAL PROCEDURES
For the audits of the financial statements, we will use analytical procedures as an overall review of the financial information in the preliminary and final stages of the audits. These procedures are designed to assist us in planning our audits and in assessing the propriety of the conclusions reached and evaluating the overall financial statement presentation.

The procedures to be utilized consist of determining expectations for changes to significant revenue, expenditure, and balance sheet accounts, reading the financial statements and related notes, reviewing the budget and related material, and focusing on overall relationships within the financial statements.

Once determined, these are reviewed to evaluate if the changes appear reasonable or require further analysis. For all significant differences, explanations are obtained as to why the situation occurred and additional substantive procedures may be applied, and related evidence is gathered to resolve concerns and questions.

ELECTRONIC DATA PROCESSING SOFTWARE & AI TECHNOLOGY
LSL is always at the forefront of technology and finding ways to increase efficiency in our audits.

Our goal is to effectively streamline the audit process to make the burden of an audit easier on our clients and ease any technical disagreements.

City of Bell Gardens
Auditing Services
21 www.lslcpas.com | 21
Caseware
At LSL, we partner with and utilize Caseware to perform our audits and retain electronic workpapers and supporting documentation in a fully cloud-based platform. During our preparation of the ACFR, all financial statements and schedules are linked to Caseware and audit documentation, ensuring accuracy and consistency with City records and eliminating the risk of manual errors.

LSL Caseware Cloud Portal
Our web-based portal system provides clients with the ability to securely share information in a user-friendly platform. Integrated with Caseware OnPoint Collaborate, this state-of-the-art tool enhances collaboration in accounting and auditing. It enables direct communication with clients throughout the audit process for feedback exchange and tracks activities such as audit requests, client uploads, and progress. Access to the secure hub can be restricted to relevant individuals.

This tool eliminates the necessity of sending sensitive documents via email, enhancing efficiency. Client dashboards are customizable to meet specific needs.

Data Extraction & Audit Analytics
We believe software is only as effective as those who know how to use it. That's why we train all our staff and incorporate the use of Caseware Analytics AI and IDEA into our audit approach. These two complement each other to create a risk-based transaction analysis tool.

We utilize them to scan transaction sets, identify exceptions warranting further investigation, and provide additional assurances to our clients. These tools offer users a high-level summary and reduce time spent in transaction analysis by automatically performing multiple tests on the entire transaction set. They assist in identifying duplicate payments, high-risk journal entries, and developing expectations for analytical procedures used during the audit.

Experience With ERP Systems
Many of our clients have updated their system software with new Enterprise Resource Planning (ERP) systems over the years. We make ourselves available for questions and recommendations, including assistance with the vendor selection process. Our clients' transition to more sophisticated ERP systems has allowed us to gain a better understanding of each system and its unique capabilities. We often obtain read-only access to our clients’ software and can work directly within the system. This allows us to provide useful observations and recommendations regarding internal controls and facilitates efficient audit test work. Some of the ERP and Property Tax Systems we have extensive experience with include Tyler Technologies (Munis, New World, Eden, Incode), One Solution, Oracle, SAP, Infor, Megabyte, and more.

City of Bell Gardens
Auditing Services
22 www.lslcpas.com | 22

4.LSL’S APPROACH TO UNDERSTANDING THE CITY’S INTERNAL CONTROL

STRUCTURE
LSL will perform procedures as required by SAS 122-125 to obtain an understanding of the City and its environment along with assessing the risks of material misstatements in order to gain insight into the internal control structure over the financial statements. Our review will encompass various areas such as financial reporting, cash, revenues and receivables, utility billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.

We will issue a management letter (SAS 115 Letter) that identifies any significant deficiencies and/or material weaknesses found as required by the Government Auditing Standards.

Our process is to obtain and review the City’s annual budget book, organizational charts, standard operating procedures, manuals, policies, or other written documentation to identify processes and controls for critical transaction cycles. As much as is possible, we attempt to gather the data from the City’s publicly available documents prior to beginning the audit to reduce the workload of the City’s audit staff. Additionally, during Segment 1 of the audit, LSL will conduct interviews with the management of finance and responsible parties of each audit section to understand the processes and controls through observation and discussions. We will also perform sampling transactions as part of a “walk-through” process to verify that the system of control is functioning as per the policies and procedures.

5.DETERMINING LAWS AND REGULATIONS SUBJECT TO AUDIT TEST WORK The Laws and Regulations that will be subject to audit test work are determined by the applicable laws, regulations, contracts, and grant agreements which we identify through the understanding we obtain of the City and our extensive experience with other governmental entities.

6.DRAWING AUDIT SAMPLES FOR COMPLIANCE
The sampling procedures test the operating effectiveness of an internal control structure policy or procedure by determining how the policy or procedure was applied, the consistency with which it was applied during the audit period, and by whom it was applied. We will draw samples for disbursements, receipts, and payroll when applicable. Each document selected will be tested for various attributes that are designed to verify compliance with different aspects of internal controls and applicable laws and regulations. Additionally, each sample item will be tested for coding to the proper accounts and posting to the general ledger.

WORKING PAPER RETENTION AND ACCESS
All working papers and reports will be retained at LSL’s expense for a minimum of five (5) years unless otherwise notified in writing by the City of the need to extend that retention period. Upon written request, we will make working papers available to parties designated by the City.

City of Bell Gardens
Auditing Services
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Furthermore, we will respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

ANTICIPATION OF POTENTIAL AUDIT PROBLEMS, ROLES & RESPONSIBILITIES OF THE CITY
Outside of the complexities that arise with the implementation of GASB pronouncements, LSL does not anticipate any audit problems or conflicts in the performance of the services requested in this RFP. Our approach is to partner with our clients to provide information, training, and the resources necessary to successfully implement any new changes in accounting principles.

As mentioned previously, LSL assumes that the City will provide all necessary information to complete the financial statement and single audits. The LSL team assigned to this engagement will help identify and communicate any pending information needed from the City that may hinder the engagement's objectives and timely completion. Additionally, LSL assumes that the City will have closed its books and present auditable general ledger balances.

H. Cost and Pricing
The Proposal Price Sheet and Schedule of Professional Fees and Expenses for each fiscal year are provided on the following pages.

16 Attachment “A”

PROPOSAL PRICE SHEET
Total Maximum Price
Fiscal Year
2025-26 2026-27 2027-28
Option
Year 1
2028-29
Option
Year 2
2029-30 Total
City Audit
Single Audit
Gann
Limit
SCO Report
Total
*All inclusive total for services, out-of-pocket expenses, meals, lodging, transportation, printing and other costs. (Should tie to maximum price on Exhibit B.) Contract Authorization:

Company Name Address City Zip Code
Signature of Authorized Representative Title Date
Printed Name of Authorized Representative Phone Number Email Address Federal Tax ID Number
$ 40,000
6,374
695
4,041
51,110 51,110
6,374
695
4,041
51,110
40,000
6,695
728
4,245
53,670
7,030
766
4,452
56,360 263,360
LSL, LLP 500 Technology Drive, Suite 350 Irvine 92618
Partner June 16, 2026
Christian Townes 714-988-4852 [email protected] 95-2700123
40,000 42,002 44,112
6,374
695
4,041
206,114
32,847
3,579
20,820
City of Bell Gardens
Auditing Services
www.lslcpas.com | 24

17 Attachment “B”
Schedule of Professional Fees and Expenses
Scope of Service: ___________________ Fiscal Year: __________ Rate Hours Cost
(rate x hours)
Partners $ $
Managers
Supervisory Staff
Staff
Other (Specify)
Subtotal Staff
$ $
Billable Expenses $ $ $
Meals & Lodging
Transportation
Other (Specify)
Subtotal Billable
Expenses
Total Maximum Cost $ $ $
Notes:
•The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.
•A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page. 352
211
189
114
67 933
14 44
100
152
10 320
4,928
9,284
18,900
17,328
670
51,110
included
included
included
N/A
0 included
included
included
N/A
0 included
included
included
N/A
0 933 320 51,110
Audit Services 2025-26
City of Bell Gardens
Auditing Services
www.lslcpas.com | 25

17 B
Schedule of Professional Fees and Expenses
Scope of Service: ___________________ Fiscal Year: __________ Rate Hours Cost
(rate x hours)
Partners $ $
Managers
Supervisory Staff
Staff
Other (Specify)
Subtotal Staff
$ $
Billable Expenses $ $ $
Meals & Lodging
Transportation
Other (Specify)
Subtotal Billable
Expenses
Total Maximum Cost $ $ $
Notes:

The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.

A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page. 2 1
7 928
9,284
18,900
17,328
670
51,110
51,110
2026-27
City of Bell Gardens
Auditing Services
www.lslcpas.com | 26

The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.

A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page. 2 1
7 928
9,284
18,900
17,328
670
51,110
51,110
2027-28
City of Bell Gardens
Auditing Services
www.lslcpas.com | 27

17 Attachment “B”
Schedule of Professional Fees and Expenses
Scope of Service: ___________________ Fiscal Year: __________ Rate Hours Cost
(rate x hours)
Partners $ $ $
Managers
Supervisory Staff
Staff
Other (Specify)
Subtotal Staff
$ $ $
Billable Expenses $ $ $
Meals & Lodging
Transportation
Other (Specify)
Subtotal Billable
Expenses
Total Maximum Cost $ $ $
Notes:
•The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.
•A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page. 371
219
199
120
70 979
14 44
100
152
10 320
5,194
9,636
19,900
18,240
700
53,670
included
included
included
N/A
0 included
included
included
N/A
0 included
included
included
N/A
0 979 320 53,670
Audit Services 2028-29
City of Bell Gardens
Auditing Services
www.lslcpas.com | 28

17 Attachment “B”
Schedule of Professional Fees and Expenses
Scope of Service: ___________________ Fiscal Year: __ _ Rate Hours Cost
(rate x hours)
Partners $ $ $
Managers
Supervisory Staff
Staff
Other (Specify)
Subtotal Staff
$ $ $
Billable Expenses $ $ $
Meals & Lodging
Transportation
Other (Specify)
Subtotal Billable
Expenses
Total Maximum Cost $ $ $
Notes:
•The quoted hourly rate should not be presented as a general percentage of the standard hourly rate or as a gross deduction from the total maximum price.
•A separate Exhibit B should be completed for each scope of service shown on Exhibit A and each fiscal year being proposed. Multiple schedules can be shown on an individual page. 5,460
10,208
20,800
19,152
740
56,360
included
included
included
N/A
0 included
included
included
N/A
0 included
included
included
N/A
0 56,360
Audit Services _____2029-30__
390
232
208
126
74 1,033
14 44
100
152
10 320
1,033 320
City of Bell Gardens
Auditing Services
www.lslcpas.com | 29

City of Bell Gardens
Auditing Services
30 www.lslcpas.com | 30

STANDARD BILLING RATES

MANNER OF PAYMENT
LSL offers two manners of payment to our government audit clients. The first manner of payment is an upfront payment for the services to be rendered, less a 10% retention. This payment is due upon execution of the professional services agreement or the engagement letter. We apply an additional 5% discount to the overall audit fee for up-front payments.

The second method of payment is that 90% of the total fees are invoiced in equal, monthly installment payments commencing from the month the professional services agreement or engagement letter is executed and scheduled to conclude in December each year. If the installment payment method is selected, if the scope of work is concluded earlier than December of each year, the remaining balance becomes due and payable upon completion of the annual scope of work. Under both methods, the final 10% retention is due and payable upon completion of the scope of work. The peripheral reports (e.g., the Single Audit and Appropriations Limit) are invoiced upon completion of the scope of work. Invoices will not be provided on a more than monthly interval.

Acknowledgement of City’s Standard Form of Agreement
LSL raises the following exceptions provided in APPENDIX D – ACKNOWLEDGEMENT OF CITY’S STANDARD FORM OF AGREEMENT to the terms and conditions of the Sample City Professional Services Agreement set forth by the City of Bell Gardens. 2025-26 2026-27 2027-28
Option Year 1
2028-29
Option Year 2
2029-30
Partner $352 $352 $352 $371 $390
Director $279 $279 $279 $293 $308
Senior Manager $246 $246 $246 $259 $272
Manager $211 $211 $211 $219 $232
Supervisor $189 $189 $189 $199 $208
Senior Accountant $150 $150 $150 $158 $166
Experienced Staff $126 $126 $126 $133 $140
Staff Accountant $114 $114 $114 $120 $126
Clerical $67 $67 $67 $70 $74
Auditor's Standard Billing Rates

City of Bell Gardens
Auditing Services
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LSL Highlights: Awards & Values
LSL is a multi-location firm with formidable resources that provides a personal feel and hands- on client experience.

Ranked #17 on the Orange
County Business Journal’s
CPA Firm Book of Lists
Established
in 1929
15 Partners
4 Principals
180 Employees
(and growing!)
Accounting Today Regional Leader
LSL has again been recognized as an Accounting Today Regional Leader in 2026. The list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who ‘think outside the box’ when providing solutions.

INSIDE Public Accounting Award
LSL is honored to be recognized among the Top 300 accounting firms in the nation by INSIDE Public Accounting! Each year, IPA ranks CPA firms based on net revenue, and LSL proudly advanced from #220 in 2024 to #201 in 2025.

Our fantastic team and the trust of our valued clients are the driving force behind this upward momentum and continued growth.

Best of Accounting Award
LSL has consistently secured the ClearlyRated Best of Accounting award since 2019. This exclusive program awards accounting firms who demonstrate high- level service of excellence within the accounting industry and solely leverages statistically validated survey responses from our clients.

Our Core Values
Our values weren’t decided on by management and handed down. Every member of the LSL team worked together to share what values matter most to us. From there, we came up with the following five core values that embody how we approach each other, our work, and our clients.

City of Bell Gardens
Auditing Services

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Training Services & LSL Seminars
LSL offers a comprehensive suite of training options including written materials, in-person, online and webinars covering both current topics and foundational concepts. These programs are tailored towards finance department teams to ensure that both clients and staff are informed and prepared in governmental accounting and auditing with continued support throughout. We regularly lead instructional sessions and learning opportunities in financial reporting, internal control risk assessments, and the latest GASB updates delivering the most current information and ideas that impact your industry. These opportunities are made available through our firm to the City for professional development or continuing professional education credits. Some of the topics include:

Uniform Guidance
(UG) Updates GASB Updates Addressing Staffing
Challenges
ERP
Implementation
Panel
LSL Back to Basics
Series

Back to Basics topics include:
• GASB 101: Compensated Absences
• Capital Assets
• Bank Reconciliations
• Pension & OPEB
• Accounts Receivable
• A/P, Accrued Liabilities, and Long-Term Debt
• Leases & SBITAS

For upcoming webinars, please visit https://lslcpas.com/webinars/ .

City of Bell Gardens
Auditing Services
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Appendix A – References

City of Bell Gardens
Auditing Services
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City of Lompoc
Contact Christie Donnelly, Acting Management Services Director Email [email protected]
Telephone 805-875-8283
Address 100 Civic Center Plaza, Lompoc, CA 93436
Dates of Service 2021 – Present
Scope of Work City ACFR Audit; Single Audit; Appropriations (GANN) Limit AUP; Debt Compliance AUP
Key Staff Within
Last 5 Years
Engagement Partner - Christian Townes, Manager, Nicholas Keathley, In-Charge (2022) - Keili Gonzalez
City of Orange
Contact Trang Nguyen, Finance Director
Email [email protected]
Telephone 714-744-2251
Address 300 E. Chapman Avenue, Orange, CA 92866
Dates of Service 2021 – Present
Scope of Work
City ACFR Audit; Single Audit; Appropriations (GANN) Limit AUP; AQMD Audit; Housing Successor Compliance; Investment Portfolio AUP
Key Staff Engagement Partner - Ryan Domino, Manager - Nicholas Keathley City of Rancho Cucamonga
Contact Caroline Cruz-Contreras, Principal Accountant
Email [email protected]
Telephone 10500 Civic Center Drive, Rancho Cucamonga, CA 91730 Address 909-477-2700
Dates of Service 2011 – Present
Scope of Work
City ACFR Audit, which receives the GFOA award; Compliance audits of the City’s AQMD, Fire District, and Housing Successor funds; Single Audit over the City’s federal award programs; prepared the basic financial statements for the ACFR, AQMD fund, Fire District, and Housing Successor fund; performed agreed-upon procedures over the City’s Gann Limit calculation; and prepared the City’s and Fire District’s respective Financial Transactions Reports for the State Controller’s Office Key Staff Engagement Partner - Christian Townes, Manager - Keili Gonzalez

City of Bell Gardens
Auditing Services
35 www.lslcpas.com | 35
City of Santa Monica
Contact Steve Gomez, MBA, CPA
Email [email protected]
Telephone 1685 Main Street, Mail Stop 09, Santa Monica, CA 90401 Address 310-458-8272
Dates of Service 2016 - Present
Scope of Work
City ACFR Audit, receiving the GFOA award; Single Audit; compliance audit of the City’s Housing Successor; compliance audit of the City’s Air Quality Management District revenues and expenditures; audit of the “Big Blue Bus” Enterprise Fund, National Transit Database (NTD) AUP; REAC submission, and application of AUP of City’s GANN Limit calculation
Key Staff Engagement Partner - Ryan Domino, In-Charge - Keili Gonzalez City of Pasadena
Contact Armine Trashian, Controller
Email [email protected]
Telephone 100 N. Garfield Avenue, Pasadena, CA 91101
Address 626-744-4355
Dates of Service 2015 – 2019; 2023 – Present
Scope of Work
City ACFR Audit, which receives the GFOA award, in accordance with GASB. Audit and preparation of financial statements for the City’s Discretely Presented Component Units, the Rose Bowl Operating Company, the Pasadena Center Operating Company, the Pasadena Community Access Corporation and Single Audit in accordance with OMB Uniform Guidance. Review and issue a report on the calculation of the City’s Appropriations Limit (GANN), as required by Article XIIIB Section 1.5 of the California Constitution.

Key Staff Engagement Partner - Brandon Young, Manager - Nicholas Keathley, In-Charge - Keili Gonzalez

City of Bell Gardens
Auditing Services
36 www.lslcpas.com | 36
Appendix B – Current List of Municipal Clients

City of Bell Gardens
Auditing Services
37 www.lslcpas.com | 37
olumClient Name Client Class Contact Person Services Years Phone *Barstow M Sydnie Harris A1, A2 11 760-255-5115
Big Bear Fire Authority S Kristin Mandolini A1 9 909-866-5831 *Big Bear Lake M Joseph Toney A1, A2 27 909-866-5831
*Brea M Monica Lo A1, A2 13 714-990-7600
*Burbank M Heidi Okimoto A1, A2 15 818-238-5500
*Butte County C Graciela Gutierrez A1, A2 1 530-552-3600 Canyon Lake M Aaron Brown A1, A2 30 951-244-2955
*Carlsbad M Zach Korach A1, A2 3 760-602-2430
*Cathedral City M Kevin Biersack A1, A2 15 760-770-0378 *Chino Hills M Nicole Lugotoff A1, A2 28 909-364-2648
*Citrus Heights M Alberto Preciado A1, A2 6 916-272-4776 *Citrus Heights Water District S Annie Liu A1 4 916-735-7703 *Coachella Valley Water District S Karla Romero A1, A2 12 760-398-2651 *Culver City M Lisa Soghor A1, A2 1 310-253-6016
*Dana Point M Sheryl Mariano A1 1 949-248-3516
*Diamond Bar M Jason Jacobsen A1, A2 15 909-839-7051
*Downey M Francesca Navarro A1, A2 11 562-904-7265
Duarte M Angela Chiaromonte A1 1 626-357-7931
Durham Mosquito Abatement District S Anita Weinreich A1 1 530-518-0364 *East Bay Municipal Utility District S Melody Wang A1, A2 6 510-287-0280 *Eastern Municipal Water District S Wilma Garriz A1, A2 4 951-928-3777 El Dorado County C Alison Winter A1, A2 1 530-621-6729
*El Toro Water District S Vishav Sharma A1 1 949-599-2504 *Fullerton M Toni Smart A1, A2 4 714-738-6522
*Galt M Cindy Nguyen A1 7 209-366-7150
Grand Terrace M Christine Clayton A1, A2 11 909-824-6621 Inglewood M Sharon Koike A1, A2 10 310-412-5257
*Irwindale M Lori Svet A1 30 626-430-2200
Kress T Johnny Taylor A1 1 806-994-5051
*La Quinta M Claudia Martinez A1, A2 1 760-777-7055
*Laguna Beach M Shannon Espinoza A1 1 949-497-0319
Livingston M Happy Bains A1 4 209-394-8041
*Lodi M Chia Lor A1, A2 2 209-269-4638
*Lompoc M Christie Donnelly A1, A2 4 805-875-8283
*Malibu M Renee Neerman A1 21 310-456-2489
*Manhattan Beach M Julie Bondarchuk A1 15 310-802-5564
*Mesa Water District S Anthony Phou A1 3 949-574-1022
*Monrovia M Buffy Bullis A1, A2 24 626-932-5513
Monterey Peninsula Airport District S Mark Wilson A1, A2 6 831-648-7000 *Napa M Rajneil (Raj) Prasad A1, A2 1 707-257-9698
Nevada City M Stephen Erlandson A1 1 530-265-2496
*Nevada County C Gina Will A1 1 530-265-1580
*Newark M Krysten Lee A1, A2 6 510-578-4288
*Oceanside M Jill Moya A1, A2 16 760-435-3887
Orange M Trang Nguyen A1, A2 2 714-744-2251
Orchard Dale Water District S Ron Richard A1 6 562-941-0114 Current List of Municipal Clients

City of Bell Gardens
Auditing Services
38 www.lslcpas.com | 38
*Palm Desert M Veronica Chavez A1, A2 8 760-346-0611
*Pasadena M Armine Trashian A1, A2 12 626-744-4000
*Placer County C Debbie Chan A1, A2 1 530-889-4180
*Rainbow Municipal Water District S Rick Aragon A1 5 760-728-1178 *Rancho Cucamonga M Caroline Cruz-Contreras A1, A2 47 909-774-2434 Rolling Hills M Robert Samario A1, A2 16 310-377-1521
*Rosemead M Maria Teresita Anson A1, A2 7 626-569-2146
*Roseville M Kyle Horton A1, A2 4 916-774-5526
*Sacramento Transportation Authority S Dustin Purinton A1 2 916-323-0894 *San Bernardino Municipal Water Departm S Cynthia Mouser A1, A2 6 909-453-6010 *San Clemente M Jacob Rahn A1, A2 7 949-361-8360
*San Joaquin Council of Governments S Lynette Castle A1, A2 6 209-235-0454 San Juan Capistrano M Ken Al-Imam A1, A2 4 949-493-1171 *San Marino M Hillary Guirola-Leon A1, A2 32 626-300-0708 *Santa Monica M Steve Gomez A1, A2 9 310-458-8272
*Shasta County C Nolda Short A1 1 530-245-6657
*South Coast Air Quality Management Dis S Susanna Leung A1, A2 2 909-396-2623 Stanislaus Council of Governments S Jean Foletta A1 1 209-525-4891 Sutter County C Nathan Black A1, A2 6 530-822-7127
*Three Valleys Municipal Water District S Jose Velasquez A1 17 909-626-5568 *United Water Conservation District S Brian Zahn A1 2 805-695-3870 *Vacaville M Ken Matsumiya A1, A2 5 707-449-5180
*Vallejo M Rekha Nayar A1, A2 6 707-648-5433
*West Sacramento M Becky Robertson A1, A2 2 916-617-4584 Woodland M Kimberly McKinney A1, A2 5 530-661-5849
Yolo County C Tom Haynes A1, A2 6 530-666-8162
*Yorba Linda Water District S David Christian A1 3 714-961-7140 C - California County
S - California Special District or Other Government
T - Texas Municipality (City)
A1 - Audit Under Governent Auditing Standards
A2 - Single Audit Act Engagement
* Participated in the GFOA Award Programs and has received or anticipates receiving outstanding awards Client Codes:

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

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
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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.

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" — Acknowledgement 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" — Acknowledgement 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 — Indemnification (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 — Confidentiality (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 — False 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:

"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 — Government 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:

LSL CPAs, LLP
_____________________________________________
Signature
_____________________________________________
Printed Name
_____________________________________________
Title
_____________________________________________
Date
Submitted as Attachment to Attachment "C" — Acknowledgement of City's Standard Form of Agreement Christian Townes
Partner
June 17, 2026

CITY OF BELL GARDENS

OFFICE OF THE CITY MANAGER

EXECUTIVE SUMMARY
TO:Honorable Mayor and City Council Members
FROM:Manuel Acosta, Acting City Manager
BY:Alfonso Hernandez, Acting Community Development Director SUBJECT:Consideration of a Resolution Approving a Professional Services Agreement by and between the City of Bell Gardens and Hinderliter, De Llamas & Associates (HdL) for Business License Administration, Business License Discovery/Compliance/Audit/Collection Services, Transient Occupancy Tax (TOT) Administration, and Cannabis Business Fee Administration Services DATE:August 24, 2026
RECOMMENDATION:

It is recommended that the City Council:

1. Adopt the attached Resolution approving a Professional Services Agreement between the City of Bell Gardens and Hinderliter, De Llamas & Associates (HdL) for business license with administration, business license discovery/compliance/audit/collection services, transient occupancy tax (TOT) administration, and cannabis business fee administration services, subject to City Attorney approval as to form; and

2. Rescind Resolution No. 2026-85.

BACKGROUND/DISCUSSION:

On August 10, 2026, City Council adopted Resolution 2026-85, approving a Professional Services Agreement by and between the City of Bell Gardens and HdL. Since Council’s approval, HdL requested additional revisions to the terms of the Professional Services Agreement (PSA) by and between the City and HdL. This item is being brought back to the City Council for further consideration and approval.

The Business License Division (the Division), which is part of the Community Development Department (the Department), oversees the administration of Title 5 – Business Licenses, Regulations, and Taxes of the Bell Gardens Municipal Code (BGMC). Title 5 of the BGMC provides the procedures for licensing and regulating businesses operating within the City, ensuring compliance with municipal regulations.

The Department has identified that a number of businesses operate either without a business license or an expired license, and staff are unable to identify and collect upon the non- compliant businesses. This ultimately creates a loss in revenue that the City aims to begin

capturing through the services of a consultant. The practice of outsourcing these services is a common practice among cities.

In addition to the oversight of conventional businesses within the City, newer or more complex businesses must also be monitored, such as the implementation of the City's Cannabis Ordinance and the City’s TOT. The City currently authorizes five (5) cannabis retail businesses to operate in the City. There are seven (7) hotel/motel establishments that submit TOT payments.

Although staff continues to process business license applications and renewals, conduct compliance reviews, respond to customer inquiries, oversee licensed cannabis businesses and capture TOT funds, the overall workload makes it challenging to proactively identify unlicensed businesses, pursue delinquent accounts, conduct audits, and implement process improvements. In addition, the City business licensing system would benefit from modernization to improve efficiency, reporting capabilities, customer service, and maximize compliance.

To address these operational challenges, staff recommend entering into a Professional Services Agreement with HdL to provide Business License Tax Administration, Cannabis Fee Administration, and TOT Administration services. HdL will also migrate existing business license tax, TOT, and cannabis retailer data onto its administration platform. HdL will maintain the data and provide the City with ongoing access to records and reports as requested.

Under the agreement, the consultant will perform operational services including:
•Processing business license applications, renewals, tax returns, and payments. •Maintaining business and tax account records.
•Providing online, telephone, mail, and email customer service. •Conducting business discovery efforts to identify unregistered businesses. •Performing collection services for delinquent accounts. •Conducting audits of businesses identified as potential under-reporters. •Providing monthly revenue remittances and analytical reporting. •Administering cannabis fee and transient occupancy tax reporting and compliance programs.

Staff anticipates that the agreement will improve operational efficiency, strengthen regulatory compliance, enhance customer service for the business community, increase revenue collection through proactive compliance efforts, and reduce the administrative burden.

Increased compliance and collection efforts are expected to offset the associated administrative, discovery, and collection costs of this agreement. The agreement is not to exceed $150,000 annually, and set for a term of one (1) year with two 1-year extensions.

Lastly, HdL is the only vendor that provides the business licensing services required by the City thereby qualifying HdL as a sole-source provider.

CONCLUSION:

Staff recommends approval of the proposed terms to the Professional Services Agreement, subject to City Attorney approval as to form.

FISCAL IMPACT:

If approved, fees and expenses are not to exceed $150,000 to be funded through the General Fund.

Initial implementation and data migration will not exceed $7,500. This one-time implementation fee will be funded through funds available in the FY 2026-2027 Community Development budget.

All other services, including business license tax collections, discovery, administration after initial implementation and data migration, cannabis fee administration, and TOT administration, will either be a flat fee or a percentage of revenue to be paid from funds withdrawn from each respective activity.

APPROVED ELECTRONICALLY BY:

Manuel Acosta, Acting City Manager
Stephanie Vasquez, City Attorney
Manuel Carrillo, Director of Finance and Administrative Services

RESOLUTION NO. 2026-87

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BELL

GARDENS APPROVING A PROFESSIONAL SERVICES AGREEMENT

BY AND BETWEEN THE CITY OF BELL GARDENS AND HINDERLITER,

DE LLAMAS & ASSOCIATES FOR BUSINESS LICENSE

ADMINISTRATION, BUSINESS LICENSE DISCOVERY/COMPLIANCE
/AUDIT/COLLECTION SERVICES, TRANSIENT OCCUPANCY TAX

ADMINISTRATION, AND CANNABIS BUSINESS TAX

ADMINISTRATION SERVICES

WHEREAS, the City of Bell Gardens (“City”) seeks City-wide consulting services for consultation on the administration of Business Licenses services, as well as administration of the City’s Cannabis Business Fees and Transient Occupancy Tax; and

WHEREAS, Bell Gardens Municipal Code Section 3.04.100(A) provides that, for purchases of more than $10,000, the City Council may waive standard purchasing policy requirements upon finding that services are unique because of their quality, availability, or fitness for a particular use and are available only from one source, or, if available from more than one source, bidding is not likely to result in the lowest price; and

WHEREAS, Hinderliter, De Llamas & Associates (“HdL”) is the only vendor that provides the business licensing services required by the City, thereby qualifying HdL Companies as a sole-source provider; and

WHEREAS, City staff has determined that seeking formal invitation of competitive bids would not be practical nor result in pricing that is more beneficial than the pricing offered by HdL; and

WHEREAS, the City requires an agreement with HdL to initiate hosting and supporting the City’s Business License Services; and

WHEREAS, on July 23, 2026, the City received a proposal from HdL to provide business license administration, business license discovery/compliance /audit/collection services, transient occupancy tax administration, and cannabis business tax administration services; and

WHEREAS, on July 10, 2026, this Agreement was previously brought to the City Council for consideration and approval; and

WHEREAS, since the time of the approval, HdL requested additional revisions to the proposed Agreement, which have been reviewed and are being presented to the City Council for consideration and approval; and

Resolution No. 2026-87
2 of 4

WHEREAS, the City desires to enter into a Professional Services Agreement with HdL for business license administration, business license discovery/compliance /audit/collection services, transient occupancy tax administration, and cannabis business tax administration services.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BELL GARDENS DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The City Council of the City of Bell Gardens hereby finds that the above recitals are true and correct and incorporate them herein by this reference.

SECTION 2. Resolution No. 2026-85 is hereby rescinded, repealed, replaced and superseded in its entirety by this Resolution.

SECTION 3. The City Council finds that a Professional Services Agreement with HdL for administration of business licensing services, with the incorporation of administration of cannabis business fees and transient oriented tax, is unique and only available from one source.

SECTION 4. The City Council hereby approves a Professional Services Agreement with HdL, subject to City Attorney approval as to form, for administration of business licensing services, with the incorporation of administration of cannabis business fees and transient oriented tax, which is attached to the staff report as Exhibit 2.

SECTION 5. The City Council further authorizes the Acting City Manager to execute the Professional Services Agreement with HdL, consistent with this Resolution, along with any ancillary documents reasonably necessary to effectuate the intent of this Resolution.

SECTION 6. The City Clerk shall attest and certify to the passage and adoption of this Resolution, enter it into the book of original resolutions, and it shall become effective immediately upon its approval.

[Signatures on following page]

Resolution No. 2026-87
3 of 4

PASSED, APPROVED AND ADOPTED this 24th day of August 2026.

THE CITY OF BELL GARDENS

_____________________________
Miguel De La Rosa, Mayor

APPROVED AS TO FORM: ATTEST:

______________________________ ________________________________ Stephanie Vasquez Daisy Gomez
City Attorney City Clerk

Resolution No. 2026-87
4 of 4

I, ____________________, City Clerk of the City of Bell Gardens, hereby CERTIFY that City Council Resolution No. ___________ was adopted by the Bell Gardens City Council at a regular meeting of the City Council held on August 24, 2026, and was approved and passed by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

1 2026

PROFESSIONAL SERVICES AGREEMENT
(Engagement: Business License Administration, Business License Discovery/Compliance/Audit/Collection Services, Transient Occupancy Tax (TOT) Administration, and Cannabis Business Fee Administration Services) (Parties: Hinderliter, De Llamas & Associates and City of Bell Gardens)

THIS PROFESSIONAL SERVICES AGREEMENT (hereinafter, “Agreement”) is made and entered into this ______ day of ____________ 2026 (hereinafter, the “Effective Date”) by and between the CITY OF BELL GARDENS, a municipal corporation (hereinafter, “CITY”) and HINDERLITER, DE LLAMAS & ASSOCIATES (hereinafter, “CONSULTANT”). For the purposes of this Agreement, CITY and CONSULTANT may be referred to collectively by the capitalized term “Parties.” The capitalized term “Party” may refer to CITY or CONSULTANT interchangeably, as appropriate.

RECITALS

WHEREAS, CITY requires Business License Administration, Business License Discovery/Compliance/Audit/Collection Services; and

WHEREAS, CITY staff has determined that CONSULTANT possesses the experience, skills and training necessary to competently provide such services to CITY; and

WHEREAS, pursuant to Bell Gardens Municipal Code Section 3.04.100(A), the execution of this Agreement was approved by the Bell Gardens City Council at its Regular Meeting.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions herein contained, CITY and CONSULTANT agree as follows:

ENGAGEMENT TERMS

1.1 TERM: This Agreement shall have a term of one (1) year commencing as of the Effective Date (hereinafter, the “Term”). Nothing in this Section shall operate to prohibit or otherwise restrict the CITY’s ability to terminate this Agreement at any time for convenience or for cause as provided under Article V (Termination), below.

The Term of the Agreement may be extended by the CITY subject to its same terms and conditions for a maximum of two (2) one-year extensions, provided the City Manager issues written notice of its intent to extend the Term of the Agreement prior to the expiration of the initial Term.

1.2 SCOPE OF WORK:

A. Subject to the terms and conditions of this Agreement, CONSULTANT agrees to provide the services and tasks described in that certain scope of work entitled “Tax & Fee Administration Services Proposal” (hereinafter, the

2 “CONSULTANT PROPOSAL”) dated August 5, 2026, which is attached and incorporated hereto as Exhibit “A”. CONSULTANT further agrees to furnish to CITY all services, tasks and incidental, and customary work necessary to competently perform and timely complete the services and tasks set forth in the Scope of Work. For the purposes of this Agreement the aforementioned services and tasks set forth in the Scope of Work shall hereinafter be referred to generally by the capitalized term “Work.