Agenda packet — Bellflower City Council, May 26, 2026 (part 2 of 2)

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City of Bellflower
Ordinance No. 1455
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SECTION 4. Enforceability. Repeal of any provision of the BMC does not affect any penalty, forfeiture, or liability incurred before, or preclude prosecution and imposition of penalties for any violation occurring before this Ordinance's effective date. Any such repealed part will remain in full force and effect for sustaining action or prosecuting violations occurring before the effective date of this Ordinance.

SECTION 5, Validity of Previous Code Sections. If this entire Ordinance or its application is deemed invalid by a court of competent jurisdiction, any repeal or amendment of the BMC or other city ordinance by this Ordinance will be rendered void and cause such previous BMC provision or other city ordinance to .remain in full force and effect for all purposes.

SECTION 6. Reliance on Record. Each and every one of the findings and determinations in this Ordinance are based on the competent and substantial evidence, both oral and written, contained in the entire record relating to the project. The findings and determinations constitute the independent findings and determinations of the City Council in all respects and are fully and completely supported by substantial evidence in the record as a whole.

SECTION 7. Limitations. The City Council's analysis and evaluation of the project is based on the best information currently available. It is inevitable that in evaluating a project that absolute and perfect knowledge of all possible aspects of the project will not exist. One of the major limitations on analysis of the project is the City Council's lack of knowledge of future events. In all instances, best efforts have been made to form accurate assumptions. Somewhat related to this are limitations on the City's ability to solve what are in effect regional, state, and national problems and issues. The City must work within the political framework within which it exists and with the limitations inherent in that framework.

SECTION 8. Electronic Signatures. This Ordinance may be executed with electronic signatures in accordance with Government Code §16.5. Such electronic signatures will be treated in all respects as having the same effect as an original signature.

SECTION 9. Severability. If any part of this Ordinance or its application is deemed invalid by a court of competent jurisdiction, the City Council intends that such invalidity will not affect the effectiveness of the remaining provisions or applications and, to this end, the provisions of this Ordinance are severable, SECTION 10. Summaries of Information. All summaries of information in the findings, which precede this section, are based on the substantial evidence in the record.

The absence of any particular fact from any such summary is not an indication that a particular finding is not based in part on that fact.
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City of Bellflower
Ordinance No.1455

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SECTION 11, Environmental Assessment. The Council finds that adoption of this Ordinance is exempt from additional review under the California Environmental Quality Act (Public Resources Code §§ 21000, et seq., "CEQA") and the regulations promulgated thereunder (14 California Code of Regulations §§ 15000, et.., seq., the *CEQA Guidelines") because, under CEOA Guidelines §§ 15061(b)(3) and 15378(b)(5) the Ordinance establishes internal governmental procedures that have no potential to cause a significant effect on the environment.

SECTION 12. Recordation and Publication. The City Clerk, or her duly appointed deputy, is directed to certify the passage and adoption of this Ordinance; cause it to be entered into the City of Bellflower's book of original ordinances; make a note of the passage and adoption in the records of this meeting; and, within fifteen (15) days after the passage and adoption of this Ordinance, cause it to be published or posted in accordance with California law.

SECTION 13, Effective Date. This Ordinance will take effect on the 30ll' day following its final passage and adoption.

ORDINANCE NO, 1455 HAD ITS FIRST READING ON APRIL 13, 2026, ITS SECOND READING ON APRIL 27, 2026, AND WAS DULY PASSED, APPROVED,

AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER AT ITS REGULAR MEETING OF APRIL 27, 2026.

Sonny R. Santa Ines, Mayor
ATTEST:

Karl H. Berger, t i Attorney

ATTACHMEN
Exhibit A: Amendments to EilvIC Sections 8.16040, 8.16:060, 8.16.060, and 8.16.090 -17-

EXHIBIT A
Amendments to BMC Sections 8.16.040, 8.16.060, 8.16.080, and 8.16.090 § 8.16.040 Fireworks.

A. Notwithstanding the provisions of this Code or the Fire Code to the contrary, safe and sane fireworks may be sold within the City of Bellflower between the hours of 8:00 a,m, and 10:00 p.m. on the days of June 30, July 1, July 2, and July 3, and between the hours of 8:00 a.m. and 12:00 midnight on July 4, provided a permit has been first obtained pursuant to this chapter to do so and further provided that the terms and provisions of this Code and the State Fireworks Law are complied with at all times.

B. It is unlawful for any person to fire, set off, discharge or use any fireworks except that safe and sane fireworks may be fired, set off, discharged, or used during the period between 10:00 a.m. and 1104 p.m. on the days of July 1, July Z July 3, and July 5, and between the hours of 10:00 a.m_ and 12:0C midnight on July 4.

C. It is unlawful for any person to have in his/her possession any fireworks at any time of the year except from 8:00 a.m. on June 30 through 12:00 midnight on July 5, except that the storage within an enclosed structure of safe and sane fireworks for personal use which have been sold as a single retail package or portion thereof does not constitute possession for purposes of this chapter. The provisions of this chapter are not applicable to public agencies or manufacturers or suppliers of fireworks for public display or storage. Organizations, to which permits have been issued may accept delivery of fireworks for stocking purposes no more than 24 hours prior to the time allotted for fireworks sales.

Except as provided in Section 8.16.100 of this Code, no person may possess, transport, buy, offer to buy, sell, offer to sell, give, receive, fire, set off, discharge or use any fireworks not classified as "safe and sane" by the State Fire Marshal.

E. It is unlawful for any child under the age of 16 years to possess, transport, buy, offer to buy, sell, offer to sell, give, receive, fire, set off, discharge, or use any fireworks classified as "safe and sane" by the State Fire Marshal, except in the presence of that child's parent, guardian or other adult person acting in loco parentis.

F. No person may possess, transport, buy, offer to buy, sell, offer to sell, give, receive, fire, set off, discharge, or use any safe and sane fireworks in a manner likely to cause injury to life or property.

No person acting as the parent, guardian or other adult person acting in loco parentis for a child under the age of 16 years may permit that child to possess, -18-

transport, buy, offer to buy, sell, offer to sell, give, receive, fire, set off, discharge, or use any safe and sane fireworks in a manner likely to cause injury to life or property.

H. No person may sell, offer to sell, give, or otherwise transfer any safe and sane fireworks to any child under the age of 16 years, except for a child accompanied by the parent, guardian or other adult person acting in loco parentis of that child.

I. Responsible Person Liability.

1. A responsible person is strictly liable for any violation of this chapter that occurs during a gathering on property that the responsible person owns, possesses, or controls, or in the public right-of-way immediately adjacent to property that the responsible person owns, possesses, or controls, when the responsible person is present at, or has knowledge of, the gathering.

2. A responsible person is subject to administrative citation for any violation under this chapter, regardless of personal intent or awareness of the violations.

3. It is a rebuttable presumption that any prohibited act under this chapter conducted in the public right-of-way or any public property by any person is attributable to the responsible person where such violation is conducted immediately adjacent to the responsible person's private property.

4. A responsible person is not liable for the acts of others who violate this chapter if the responsible person is the first to report such violations to law enforcement or fire officials for imrnediate assistance and before the violations are witnessed by law enforcement or fire officials.
§ 8.16.060 Prerequisites to Issuance of Permits.

Commencing in 2003, a permit to sell safe and sane fireworks may be issued or denied in the discretion of the City Council and subject to such other reasonable conditions as the City Council determines necessary to protect the public health, safety and welfare.

The City Council does hereby declare its intention to issue only a limited number of pen -nits in order to prevent an unsightly or undue or unsafe concentration of fireworks stands. The following qualifications must be met in addition to the other requirements set forth in this chapter or in the State Fireworks Law, before a permit may be issued:

A. Upon receipt of the report of the Fire Marshal, the City Council may issue permits to those persons or organizations determined by it to be responsible, and organized and existing as nonprofit or tax exempt associations as recognized by the State of California or the Internal Revenue Code primarily for patriotic, veteran, civic betterment, religious,, welfare, youth or charitable purposes. No permit will be issued to other than adult persons.
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B. The applicant must be an organization which meets all of the following criteria: 1) it has its principal and permanent meeting place in the City; 2) it must have been organized and established in the City for a minimum of one year continually preceding the filing of the application for the permit; and 3) such organization must have a bona fide membership of at least 20 members who either reside in the City, are employed in the City, or are owners or operators of a business or other establishment located in the City.

C. There cannot be more than one stand per pemiittee. Only one per will be issued for any parent, principal, or master group or organization unless the City Council finds in a given case, because of the circumstances of the stand location or other factors, the intent of this chapter will not be defeated by issuing more than one permit. The intent of this requirement is to limit applicants, who otherwise qualify, to one permit as to each such parent or principal group or organization and to eliminate any one principal or parent group or association from having permits issued to associate, derivative, ancillary, subsidiary or support groups or entities. Nothing in this chapter prohibits more than one group or organization meeting all qualifications specified in this chapter from jointly applying for a fireworks permit. In such case, however, only a single permit will be issued, and no organization not previously having obtained a permit in its own right will derive any independent right to a separate permit or to its partner organization's rights in the event a partner organization ceases operating a stand.

D. The maximum number of permits that may be issued pursuant to this chapter during any one calendar year cannot exceed 17 in 2002 and 14 commencing in 2003.

Applications for a permit must be heard and considered by the City Council. Except for grandfathered permits pursuant to Subsection E of this section,, if the City Council should determine that there are more than 17 applications in 2002 and 14 applications commencing in 2003 which are qualified for permits, the vacancy will be filled by the next qualified applicant in the order received on the waiting fist maintained by the Director of Planning and Building Services.

E. Those organizations which obtained a permit in the year 2002 may, notwithstanding the provisions of Subsection D of this section, in the discretion of the City Council, be issued a permit until such time that said organization does not received a permit in a given year, or had such a permit revoked per Section 8.16.090(1) of this Code, provided that the organization is qualified and is in substantial compliance under all other sections of this chapter to hold a permit for a fireworks stand, F. The Director of Planning and Building Services will establish and maintain a waiting list, in the order received, of those organizations that have expressed an interest in -20-

obtaining a permit for the sale of safe and sane fireworks when a permit becomes available.
§ '8.16.080 Temporary Fireworks Stands.

All retail sales of safe and sane fireworks are permitted only from within a temporary fireworks stand, and the sale from any other building or structure is hereby prohibited.

Temporary stands are subject to the following provisions:

A. No fireworks stand will be located within 25 feet of any other budding, or within 15 feet of any street curb line, or within 100 feet of any premises where flammable liquids are dispensed. For purposes of this section, "dispensed" means the removal of a flammable liquid from one container and its transfer to another.

B. Fireworks stands, as temporary structures, are not subject to the terms and provisions of the Building Code applicable to the construction of permanent structures or buildings, provided, however, that all such stands are erected under the supervision of the Building Official, who will require such stands to be constructed in a manner which will reasonably insure the safety of attendants and patrons. All utilities must be installed and maintained in accordance with the Building Code.

C. No stand can exceed 400 square feet of floor area.

D. Each stand must have at least two exits; and each stand in excess of 24 feet in length must have at least three exits, spaced approximately equal distant apart; provided, however, that the distance between the exits cannot exceed 12 feet.

E. Each stand will be provided with two two -and -one -half -gallon water -type fire extinguishers, in good working order and easily accessible for use in case of fire, F. No vehicle will be permitted to park within 25 feet of the stand.

G. Notwithstanding any other provisions of this Code, fireworks stands may be established only in the General Commercial (CG) and Light Industrial (Mi) zones, as further described in Title 17 of this Code, and in no other zone even if the provisions of those zones are incorporated by reference, except that a permittee may establish a fireworks stand on that permittee's property provided that the property abuts a major arterial or secondary arterial streets, as defined in the Circulation Element of the Bellflower General Plan, and the stand is located no closer than 200 feet from a residential dwelling,
H. All fireworks stands will be located as to provide safe and reasonable ingress and egress thereto and must comply with the other provisions and terms of this section.

Said stands must be located substantially at that place indicated on the approved permit for such fireworks stand.
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L Commencing in 2003, the total amount of any compensation paid by an organization to a property owner or manager for the cost of renting a location for placement of a fireworks stand cannot exceed $1,000 in any one year, whether paid in cash or merchandise and whether paid by the organization or other party, including a company distributing fireworks. Every five years, a cost of living adjustment (COLA) equal to the change in the Consumer Price Index between the base year index and the fifth year following the base year index for All Urban Consumers in the Los Angeles -Riverside - Orange County area will be applied to increase the maximum allowed rent, The initial base year index will be June 2002, and will be revised every five years thereafter to June of the year in which the most recent COLA was applied. The COLA in any five- year period will be rounded to the nearest multiple of $25, not to exceed 15%, and no negative COLA will be applied.
§ 8,16.090 General Requirements for Permittees.

A. Stands cannot be located closer than 500 feet apart, and no more than two stands can be located on the same parcel of property. Those persons or organizations having a continuous agreement with a property owner since the year 2001 for a site which does not comply with this distance requirement may, in the discretion of the City Council, continue to utilize such site until such time that the use has been suspended or discontinued in any given year.

B. All weeds and combustible material, not including structures, must be cleared from the location of the stand, and for a distance of at least 10© feet surrounding the stand.

C. "No smoking" signs roust be prominently displayed in four inch letters, both inside and outside the fireworks stand. No person can smoke or bum any cigarettes, cigars, pipes or things within suchstand or within a distance of 20 feet surrounding such stand.

D. A sign must be posted on the outside of each fireworks stand stating "FIREWORKS CANNOT BE SOLD TO PERSONS UNDER 16 YEARS OF AGE." Letters must be a minimum of three inches in height.

E. Each stand must have an adult, 21 years of age or older, watchman or attendant in attendance and in charge thereof at all times while fireworks are stored therein. No cooking, living or sleeping facilities are allowed to be established or maintained within any stand. No watchman or guard is allowed to sleep inside any such stand.

F. All unsold stock and accompanying litter must be removed from the location by 12:00 noon on the fifth day of July.

G. No fireworks stand can be installed prior to 12:00 noon on June 21 and each such stand must be removed from the temporary location by 12:00 noon on the 10th day of July and alt accompanying litter, debris, building materials, utility connections, and other -22-

facilities or equipment ormaterials must be cleared from said location by said time and date.

H. All permits and licenses expire at 12:00 midnight on the fourth day of July each year.

I. Any permit or license will be subject to immediate suspension by order of the director of Planning and Building Services if he or she or his or her duly authorized deputy has determined that any pemiittee has failed to comply with the terms and provisions of this Code or any condition of the permit. Within 24 hours of the suspension, the City Manager or his or her designee must hold a hearing to receive evidence from the Los Angeles County Sheriff's Department, Fire Marshal, Director of Planning and Building Services or his or her designee and/or the permittee, and determine the facts of the case. Any such permit or license may be revoked by the City Manager when it is found and determined that a permittee has failed to comply with the terms and provisions of this Code or with any of the conditions of said permit or where the City Manager has found and determined that the preservation of the public health, safety, peace and welfare demand revocation of said license or permit, or where a permit or license has been granted on false or fraudulent evidence, testimony or application. In all such cases, the decision of the City Manager will be final.

J. No less than 100% of the gross proceeds derived from the sale of fireworks in the City, less only expenses related to the cost of purchasing the fireworks actually sold and costs incurred in complying with this chapter, can be spent to benefit patriotic, veteran, civic betterment, religious, welfare, youth or charitable purposes. An accounting of gross receipts, all expenditures and the use of the net profits, along with a copy of the corresponding State sales tax report, must be presented to the Director of Planning and Building Services no later than April 1 of the following year. Said report must be in a format acceptable to the Director of Planning and Building Services. Organizations failing to submit an acceptable accounting, both as to form and content, may be denied a permit.
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STATE OF CALIFORNIA )

COUNTY OF LOS ANGELES ) SS

CITY OF BELLFLOWER )
I, Mayra Ochiqui, City Clerk of the City of Bellflower, California, do hereby certify under penalty of perjury that:

Ordinance No. 1455 had its first reading on April 13, 2026, by the following vote to wit:

AYES: Council Members Morse, Sanchez, Dunton, Koops, and Mayor Santa Ines
Ordinance No. 1455 had its second reading on April 27, 2026, and was duly passed, approved, and adopted by the City Council of the City of Bellflower at its Regular Meeting of April 27, 2026, by the following vote to wit:

AYES: Council Members — Koops, Morse, Sanchez, Dunton, and Mayor Santa Ines
Dated: April 28, 2026
hiqui, C
City of bellflower, Cali rnia
(SEAL)
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14-K
TO:Honorable Mayor and Members of the City Council
ATTENTION:Ryan Smoot, City Manager
FROM:Len Gorecki, Assistant City Manager/ Director of Public Works Melanie Paz, Public Works Management Analyst II
SUBJECT:Consideration and possible action to adopt Resolution No. 26-18 – A Resolution establishing the Capital Improvement Projects Budget funded with Fiscal Year 2026-2027 Senate Bill 1: Road Repair and Accountability Act of 2017 apportionment.

DATE:May 26, 2026

EXECUTIVE SUMMARY
This action would adopt Resolution No. 26-18 to establish the capital improvement projects budget funded with Fiscal Year 2026-2027 Senate Bill 1 (SB 1): Road Repair and Accountability Act of 2017 apportionment toward the Annual Local Street Resurfacing Project. A City Council adopted resolution submitted to the California Transportation Commission (“CTC”) is required for the City to receive its apportionment of Road Maintenance and Rehabilitation Account (“RMRA”) funds from the State Controller’s Office for Fiscal Year 2026-2027.

RECOMMENDATION TO CITY COUNCIL
1) Adopt Resolution No. 26-18 establishing the Capital Improvement Projects budget funded with the Fiscal Year 2026-2027 Senate Bill 1: Road Repair and Accountability Act of 2017 apportionment; and
2) Approve the budget amendment as described in the Fiscal Impact section; or 3) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT
Funding for the Annual Local Street Resurfacing Project in the amount of $1,360,000 is included in the FY 2026-2027 Capital Projects Budget Account No. 145-51603-9000.

A budget amendment is needed to add $852,583 bringing the total project budget to $2,212,583.
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Staff Report – Resolution No. 26-18
Senate Bill 1: Road Repair and Accountability Act of 2017 May 26, 2026

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FISCAL IMPACT – Continued
The Fiscal Year 2026-2027 RMRA apportionment will be allocated to the following project:
· Annual Local Street Resurfacing Project (CIP 51703)
o North of Rosecrans, South of Foster Road. Between Lakewood Boulevard to East City Limits– Total RMRA FY 2026-2027 budget will be $2,212,583.

DISCUSSION
On April 28, 2017, the Governor signed Senate Bill 1 (“SB 1”) known as the Road Repair and Accountability Act of 2017 which created the RMRA. Unlike standard pieces of legislation – which become effective January 1 in the year following adoption – SB 1 took effect immediately.

Before receiving an apportionment of RMRA funds from the State Controller in a fiscal year, cities are required to submit to the CTC a list of budgeted projects proposed to be funded with RMRA funds.

ATTACHMENT
Resolution No. 26-18....................................................................................................... 3 -2-

CITY OF BELLFLOWER
RESOLUTION NO. 26-18

A RESOLUTION ESTABLISHING THE CAPITAL IMPROVEMENT
PROJECTS BUDGET FUNDED WITH FISCAL YEAR 2026-2027
SENATE BILL 1: ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017

APPORTIONMENT
THE CITY COUNCIL RESOLVES AS FOLLOWS:

SECTION 1.Recitals. The City Council finds and declares as follows:

A.Senate Bill 1 (2017) (“SB 1"), the Road Repair and Accountability Act of 2017, was passed by the Legislature and signed into law by the Governor in April 2017, in order to address the significant multi-modal transportation funding shortfalls statewide.

B.The City must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (“RMRA”), created by SB 1, in the City's operating budget, which must include a description and the location of each proposed project, a proposed schedule for the project's completion, and the estimated useful life of the improvement.

C. The City will receive an estimated $2,212,583 in RMRA funding in Fiscal Year 2026-2027.

D. The City has received 10 years in SB 1 funding that has enabled the City to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging infrastructures, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1 funding.

E. The City has engaged the public to ensure public input in the community’s alternative transportation priorities.

F. The City uses a Pavement Management Program to help develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects.

G. The funding from SB 1 will help the City maintain and rehabilitate its streets City-wide and will contribute towards increasing the overall quality of the City’s road system over the next decade.

H. The 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in an “fair” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “satisfactory” condition.

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City of Bellflower
Resolution No. 26-18

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I.The SB1 Project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting edge technology, material and practices, will have a positive co-benefit statewide.

J. This Resolution is adopted based upon the evidence submitted during the May 11, 2026, City Council meeting including, without limitation, all documents presented to the City Council and public testimony.

SECTION 2.Approval/ Amendment/ Adoption/ Authorization & Direction.

The City Council establishes the Fiscal Year 2026-2027 CIP Budget for the allocation of Fiscal Year 2026–2027 Road Maintenance and Rehabilitation Account apportionment funds to the newly proposed project listed below:

A. The following newly proposed project will be funded in-part or solely with Fiscal Year 2026-2027 Road Maintenance and Rehabilitation Account revenues:

Project:Annual Local Street Resurfacing Project (CIP 51073) Description:Cold Mill and resurface with ARHM, remove and replace sidewalk, curb ramps, curb, gutter, drive aprons, and adjusting utilities to grade.

Location:North of Rosecrans, South of Foster Rd. between Lakewood and East City Limit
Estimated Useful Life: 10-15 years
Est. Project Schedule: Design Phase: July 2026 – December 2026 Construction Phase: January 2027 – June 2027
Budget Amount:$2,212,583 in RMRA allocation for Fiscal Year 2026-2027 Budget Account No.:145-51603-9000
SECTION 3.Reliance On Record. Each and every one of the findings and determinations in this Resolution are based on the competent and substantial evidence, both oral and written, contained in the entire record relating to the project. The findings and determinations constitute the independent findings and determinations of the City Council in all respects and are fully and completely supported by substantial evidence in the record as a whole.

SECTION 4.Construction. This Resolution must be broadly construed to achieve the purposes stated in this Resolution . It is the City Council’s intent that the provisions of this Resolution be interpreted or implemented by the City and others in a manner that facilitates the purposes set forth in this Resolution.
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City of Bellflower
Resolution No. 26-18

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SECTION 5.Severability. If any part of this Resolution or its Application is deemed invalid by a court of competent jurisdiction, the City Council intends that such invalidity will not affect the effectiveness of the remaining provisions or applications and, to this end, the provisions of this Resolution are severable.

SECTION 6.Electronic Signatures. This Resolution may be executed with electronic signatures in accordance with Government Code §16.5. Such electronic signatures will be treated in all respects as having the same effect as an original signature.

SECTION 7. The Mayor, or presiding officer, is authorized to affix its signature to this Resolution signifying its adoption by the City Council of the City of Bellflower, and the City Clerk, or its duly appointed deputy, is directed to attest.

SECTION 8.Effective Date. This Resolution will become effective immediately upon adoption and will remain effective unless repealed or superseded.

PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER THIS 11TH DAY OF MAY 2026.
________________________________
Sonny R. Santa Ines, Mayor
ATTEST:
________________________________
Mayra Ochiqui, City Clerk
APPROVED AS TO FORM:
________________________________
Karl H. Berger, City Attorney
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15-G

TO: Honorable Mayor and Members of the City Council

FROM: Anna Garan, Director of Finance

SUBJECT: Consideration and possible action to authorize the City Manager to execute Agreement File No. 1139, in a form approved by the City Attorney, with Rogers, Anderson, Malody & Scott, LLP, for audit services for five fiscal years from 2025-26 to 2029-30.

DATE: May 26, 2026

EXECUTIVE SUMMARY

The City’s 5-year audit services agreement with Moss, Levy & Hartzheim, LLP has expired. Staff issued a Request for Proposals (“RFP”), invited nine (9) audit firms, and received five (5) proposals. In accordance with the RFP, staff evaluated the two lowest-cost proposals based on qualifications, municipal audit experience, technical approach, references, staffing, proposal completeness, and overall value to the City.

Based on the evaluation, staff recommends awarding a 5-year agreement to Rogers, Anderson, Malody & Scott, LLP (“RAMS”).

RECOMMENDATION TO CITY COUNCIL

1) Authorize the City Manager to execute Agreement File No. 1139, in a form approved by the City Attorney; or

2) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT

Audit services for the five-year period with Rogers, Anderson, Malody & Scott, LLP will total $245,000, which includes a $24,320 contingency for potential additional audit-related work. This contingency is intended to cover unanticipated audit services, including supplemental testing, expanded scope requirements related to additional grants the City may receive, and other unforeseen audit needs that may arise during the term of the agreement. Any additional services will be billed based on the hourly rates stated in the proposal.

Sufficient funds are available in Account No. 010-42052-1300 (Finance Department – Audit Services/Reports) within the current operating budget cycle to support these costs.

Funding for the remaining years of the agreement will be incorporated into future budgets.

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Staff Report – AFN 1139 with Rogers, Anderson, Malody & Scott, LLP for audit services from 2025-26 to 2029-30
May 26, 2026

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FISCAL IMPACT – Continued

2025-26 2026-27 2027-28 2028-29 2029-30 Total
City Audit and Related
Reports $ 23,050 $ 23,050 $ 23,925 $ 24,675 $ 24,675 $ 119,375 BPFC $ 2,320 $ 2,320 $ 2,425 $ 2,500 $ 2,500 $ 12,065 BFA $ 2,320 $ 2,320 $ 2,425 $ 2,500 $ 2,500 $ 12,065 Single Audit & Related
Reports $ 5,490 $ 5,490 $ 5,730 $ 5,960 $ 5,960 $ 28,630 GANN Limit Review
Report $ 995 $ 995 $ 1,025 $ 1,050 $ 1,050 $ 5,115 SCO Report $ 3,410 $ 3,410 $ 3,550 $ 3,680 $ 3,680 $ 17,730 Measure W– Municipal
Program* $ 4,725 $ - $ - $ 5,055 $ - $ 9,780 Measure W– Caruthers
Park Regional Program* $ 3,375 $ - $ - $ 3,605 $ - $ 6,980 Measure W– Simms Park
Regional Program** $ - $ 4,320 $ - $ - $ 4,620 $ 8,940 Contingency $ 24,320
TOTAL $ 45,685 $ 41,905 $ 39,080 $ 49,025 $ 44,985 $ 245,000

Notes: *Performed every three (3) years for the period FY 2023-24 through FY 2025-26 with the report due by February 28, 2027.
**Performed every three (3) years for the period FY 2024-25 through FY 2026-27 with the report due by February 28, 2028.

BACKGROUND AND ANALYSIS

On March 13, 2026, the Finance Department circulated a Request for Proposals (RFP) to 9 CPA firms to solicit audit services proposals for five fiscal years from 2025-26 to 2027-28 for the following services (the last two fiscal years of 2028-29 and 2029-30 are optional renewal years):

 City Audit and Annual Comprehensive Financial Report (ACFR)  Bellflower Public Facilities Corporation (BPFC) Audit  Bellflower Financing Authority (BFA) Audit
 Single Audit (Federal Grants)
 Gann/Appropriations Limit Review
 State Controller’s Report (SCO) Report – City
 LA County Measure W Audit Report – Municipal and Regional Programs

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Staff Report – AFN 1139 with Rogers, Anderson, Malody & Scott, LLP for audit services from 2025-26 to 2029-30
May 26, 2026

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BACKGROUND AND ANALYSIS – Continued

In response, five (5) audit firms submitted proposals as follows in the order of costs, from the lowest to highest:

2025-26 2026-27 2027-28 2028-29 2029-30 Total
Rogers, Anderson, Malody &
Scott, LLP $45,685 $41,905 $39,080 $49,025 $44,985 $220,680 Moss, Levy & Hartzheim, LLP $42,980 $44,245 $45,550 $54,400 $52,085 $239,260 The Pun Group LLP $57,300 $55,215 $53,251 $65,915 $63,711 $295,392 Vasquez & Company, LLP $60,800 $59,500 $58,200 $66,800 $65,500 $310,800 CliftonLarsonAllen, LLP $99,830 $90,752 $80,778 $112,295 $102,077 $485,732

In accordance with the RFP, staff evaluated the two lowest-cost proposals based on qualifications and experience with similarly sized cities, technical approach, references, quality control and peer review history, staffing plan, proposal completeness, and overall value to the City.

Following its review, staff determined that RAMS provided the best overall value and demonstrated strong governmental audit experience, technical qualifications, responsiveness, and audit approach. RAMS specializes in governmental auditing and currently serves numerous California cities and public agencies.

RAMS demonstrated a clear understanding of the City’s audit requirements and proposed a risk-based audit methodology utilizing advanced audit analytics and technology to improve audit efficiency and effectiveness. The proposed engagement team includes experienced governmental audit professionals with direct partner and supervisory involvement throughout the engagement.

Although RAMS proposed fewer manager and staff audit hours than the City’s current audit firm, which is also the second-lowest proposer, the firm provided assurance that it can deliver high-quality audit services within the proposed fixed fee through the use of advanced Computer Aided Audit Tools (“CAATs”), TeamMate Analytics software, a risk-based audit methodology, and experienced governmental audit personnel. RAMS also emphasized its strong partner oversight, specialized municipal audit experience, and commitment to completing all services within the agreed fee, including additional technical assistance at no additional cost. The firm noted that any additional effort typically required during the onboarding of a new client is a normal and expected part of the audit process and is already accounted for in its proposed approach and fixed-fee structure. Staff believe these factors will support the timely, efficient, and high-quality completion of the engagement without additional requests for compensation.

- 3 -

Staff Report – AFN 1139 with Rogers, Anderson, Malody & Scott, LLP for audit services from 2025-26 to 2029-30
May 26, 2026

Page 4 of 4 ends

BACKGROUND AND ANALYSIS – Continued

In addition, RAMS identified neighboring cities similar in size to the City of Bellflower as current audit clients, all of which provided positive feedback regarding the firm’s audit quality, responsiveness, and professionalism.

Moss, Levy & Hartzheim, LLP has served as the City’s independent auditor since fiscal year 2017-18 and has provided the City with professional audit services during that time.

The firm also served as the City’s auditor during certain prior, non-consecutive fiscal years under previous engagements.

As part of the current RFP process, staff also evaluated the potential advantages and disadvantages of periodic auditor rotation. Engaging a new audit firm can introduce a fresh perspective on the City’s accounting practices, internal controls, and financial reporting, while also enhancing auditor independence through a renewed review approach. However, transitioning to a new auditor typically requires additional time for the firm to gain familiarity with the City’s operations, financial systems, organizational processes, and historical practices. This learning curve can create a temporary loss of institutional knowledge during the initial years of the engagement.

Staff considered these factors carefully during the evaluation process and determined that RAMS possesses the governmental audit expertise, technical capabilities, and staffing resources necessary to provide a smooth transition and continue delivering high-quality audit services to the City.

ATTACHMENTS

Exhibit A, Proposal from Rogers, Anderson, Malody & Scott, LLP .................................. 5 Exhibit B, Request for Proposals ................................................................................... 38 - 4 -

0 The auditor may advise management in the proposal or otherwise that the auditor’s acceptance of the engagement cannot be final until the inquiries have been made and the responses of the predecessor auditor have been evaluated.

CITY OF BELLFLOWER

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
FOR THE FISCAL YEARS ENDING JUNE 30, 2026 THROUGH 2028
(WITH THE OPTION FOR THE 2 SUBSEQUENT YEARS)

CONTACT PERSONS:

SCOTT MANNO, CPA, CGMA
[email protected]

GARDENYA DURAN, CPA, CGMA
[email protected]

909.889.0871

PREPARED BY

ROGERS ANDERSON MALODY & SCOTT, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, CA 92408
LICENSE #2596
FEIN 95-2662063
APRIL 10, 2026
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City of Bellflower
Proposal for Professional Auditing Services
Table of Contents
Page
Transmittal Letter ................................................................................................................................. i Technical Proposal
License to practice in California ........................................................................................................ 1 Independence ................................................................................................................................... 1 Subcontracting Arrangements .......................................................................................................... 1 Business License .............................................................................................................................. 1 Insurance .......................................................................................................................................... 1 Firm Qualifications and Experience .................................................................................................. 2 About the firm
Range of services
Current municipal clients
Government Audit Quality Center
Single Audit experience
ACFR preparation
Engagement quality control
Equal opportunity employer
External quality control review
Disciplinary action
Workpaper Retention
Partner, supervisory and staff qualifications and experience ........................................................... 5 Partner and supervisory staff involvement
Staff continuity
Continuing professional education
Assigned personnel
Engagement team resumes
Similar engagements with other government entities....................................................................... 13 References
Specific audit approach .................................................................................................................... 15 Services to be provided
Engagement approach
Audit approach and proposed audit segmentation
Level of staff and approximate number of hours assigned to each segment Sample sizes (including for compliance testing)
Intelligent audit technology
Analytical procedures
Auditing in a remote environment
Proposed audit timing
Identification of potential audit problems .......................................................................................... 23 - 6 -

City of Bellflower
Proposal for Professional Auditing Services
Table of Contents
Page
Proposed Fee ................................................................................................................................... 24 Total All-Inclusive Maximum Price
Rates by Partner, Staff, Times the Hours Anticipated for Each Rates for Additional Professional Services
Manner of Payment
Attachment A: Listing of current municipal clients
- 7 -

Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-i-

April 10, 2026

City of Bellflower
16600 Civic Center Drive
Bellflower, CA 90706

We are pleased to respond, on behalf of Rogers, Anderson, Malody & Scott, LLP (RAMS), to your request for a proposal regarding professional auditing services. As a recognized industry leader and innovator for the past 78 years, our goal has been to provide honest, high-quality, and objective results to all our clients, including governmental organizations such as yours. This dedication has fueled our firm's tremendous organic growth while ensuring personalized, client-focused services, with some governmental clients being with us for over 25 years.

At RAMS, we are committed to achieving the highest quality audit in the most effective manner possible.

We understand the complexities of performing governmental audits, which is why we have a dedicated team of auditors with specialized knowledge and experience to ensure our audits are planned and executed efficiently and effectively, providing you with the highest quality services.

We understand that the City of Bellflower (the City) will review other proposals during this process, but we believe that RAMS is the exceptional choice for your audit for the following reasons:

Reputation: We have an established reputation in the governmental and not-for-profit accounting and auditing community for providing excellent, timely service with high-quality reporting.

Advanced Tools: We utilize Teammate Analytics, a suite of over 200 Computer Aided Audit Tools (CAATs), empowering our audit teams to perform powerful data analysis that enhances our substantive audit procedures and helps identify transactions or amounts indicative of potential fraud.

Risk-Based Approach: Our intelligent, risk-based audit (using CAAT) allows us to focus on key audit areas, increasing efficiency and resulting in a higher quality audit at a reasonable fee.

Experience: We currently provide auditing services to over 70 governmental agencies and not-for- profit organizations, including over 30 cities with enterprise activities and over 35 special districts.

Remote Capabilities: We have developed a comprehensive remote working environment for our audits. All our staff are equipped to work remotely effectively and efficiently, ensuring a quality audit.

Commitment to Deadlines: We are committed to meeting all reporting/auditing deadlines, resolving any issues encountered during your audit, and providing you with quality audit services.

Minimizing Stress: We understand the audit process can be stressful for you and your staff. We strive to make the audit process as trouble-free as possible by comprehensively planning and utilizing our staff and audit technologies efficiently and effectively while minimizing disruptions and miscommunications.

Personable Team: Our audit team members are personable and easy to work with, yet focused on the audit. Through open and responsive communication, we aim to minimize operational distractions for your staff while maximizing quality service.

Quality Control: We have an extensive internal quality control review process to ensure your financial reports meet the highest standards. Each report is prepared by the engagement team, reviewed by the engagement manager, and thoroughly examined by two partners and at least one professional proofreader.

Award-Winning Assistance: We have assisted many clients with the preparation of their Annual Comprehensive Financial Reports. All our clients who submitted reports for the GFOA award have received them. Our participation as a GFOA reviewer also indirectly benefits our clients in the quality review process.
- 8 -

-ii-

Value for Investment: Our fee estimate provides a fair and reasonable investment, commensurate with the level of service provided and the experience of the audit team members. While we may not be the lowest bidder, our focus is on delivering the best value and high-quality services, pricing our engagements accordingly.

Our proposal is prepared clearly, concisely, and in accordance with the request for proposal. We believe our firm, staff, and reputation as a leader in governmental auditing, exceed the need for the typical excessive information found in other proposals.

Rogers, Anderson, Malody & Scott, LLP is properly licensed to practice in California, including all the professional staff assigned to this engagement. Mr. Scott Manno, Partner and Mrs. Gardenya Duran, Partner, are authorized to represent the firm, submit the bid, and sign a contract with the City. They can be reached at 735 E Carnegie Drive, Suite 100, San Bernardino, CA 92408 or 909.889.0871. We understand the work to be done as listed in the section of this proposal titled "Services to be Provided," and we are committed to meeting any agreed-upon time frames.

Thank you for the opportunity to present our proposal to the City. We are committed to exceeding your expectations of an auditor and believe this proposal provides you with comprehensive information about our firm, service team members, and our customized audit approach. This proposal constitutes a firm and irrevocable offer, valid for a minimum period of 120 days from the date of submission. We look forward to establishing a long and mutually beneficial relationship with the City. Please feel free to contact us if you have any questions regarding this proposal.

Respectfully yours,

ROGERS, ANDERSON, MALODY & SCOTT, LLP

Scott W. Manno, CPA, CGMA
Partner
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City of Bellflower
Proposal for Professional Auditing Services
-1-

License to practice in California

Rogers, Anderson, Malody & Scott, LLP is licensed to practice in the State of California. Our key professional staff, which includes the partners, managers, and supervisors, are all certified public accountants licensed to practice in the State of California and follow all applicable Board of Accountancy standards.

Independence

Rogers, Anderson, Malody & Scott, LLP is independent of the City of Bellflower, the Bellflower Public Facilities Corporation, and the Bellflower Financing Authority in accordance with generally accepted auditing standards and Government Auditing Standards. Neither the firm nor its subcontractor, Forvis Mazars, LLP, has had any professional or financial relationships with the City or its component units during the past five (5) years that would impair independence or create a conflict of interest related to the proposed engagement.

Subcontracting Arrangements

Rogers, Anderson, Malody & Scott, LLP intends to utilize a subcontractor for a limited portion of the engagement. Specifically, Forvis Mazars, LLP will assist with the preparation of the City of Bellflower’s annual State Controller’s Cities Financial Transactions Report.

Forvis Mazars, LLP has extensive experience in preparing State Controller reports for California cities.

Rogers, Anderson, Malody & Scott, LLP will retain full responsibility for the audit engagement, including oversight of the subcontracted services, review of all deliverables, and issuance of all final reports. No other portions of the engagement will be subcontracted.

No additional subcontracting is anticipated, and no subcontracting will occur without the prior written consent of the City, in accordance with the Request for Proposals.

Business license

If selected, we will obtain a City of Bellflower business license while conducting any work under this RFP.

Insurance

If selected, we will maintain the minimum insurance requirements during the entire term of the engagement.

- 10 -

City of Bellflower
Proposal for Professional Auditing Services
-2-
Firm qualifications and experience

About the firm

We were established in 1948, located at 735 E. Carnegie Drive, Suite 100, San Bernardino, California.

As a comprehensive accounting firm, we offer a full spectrum of services. With over 78 years of public practice experience, we are one of the oldest, most trusted, and respected CPA firms in Southern California, specializing in auditing, accounting, and management advisory services for governmental agencies and not-for-profit organizations. Annually, we dedicate over sixteen thousand hours to our audit practice, encompassing cities, redevelopment successor agencies, water districts, other special districts, not-for-profit corporations, and joint power authorities. Our focus on government accounting and auditing is a primary commitment, ensuring we deliver top-quality services to local governments.

We recognize the importance of engaging auditors with a deep understanding of the complex and ever- evolving accounting and compliance issues that governments face today. Our firm boasts a rich history in governmental accounting and auditing, equipping us with invaluable experience, in-depth knowledge, and the technical expertise necessary to conduct high-quality governmental audits. This expertise enables us to provide exceptional service and effective solutions at competitive fees, reflecting our value to clients. Furthermore, our active participation in various industry associations ensures we stay updated on the latest issues in governmental accounting, auditing, and operations. We promptly share any valuable insights with our clients to enhance their benefit.

Our firm has a total staff of 58 people, which includes nineteen certified public accountants. The staff consists of six partners, nine managers, thirteen supervisors/senior accountants, twenty-five staff accountants, and five support staff. The audit staff consists of thirty-six members who devote over 80% of their time to municipal engagements. The engagement team assigned to the City’s engagement will consist of the following full-time staff: one audit partner, one audit manager, one audit supervisor/senior, and two to three staff auditors.

Range of services

In addition to auditing services for governmental entities, our firm offers a wide range of other services, including:

• SB 341 compliance (Successor Agencies)
• Internal control agreed-upon procedures
• Finance director and accounting support services
• Studies and evaluations of financial condition and fiscal policies • Development and review of accounting policies and procedures • Cash management studies
• Assistance with financing and public bond offerings

Additionally, we provide accounting, auditing, attest, and consulting services to both for-profit and not- for-profit entities. Our services also include tax preparation and consulting for individuals, corporations, and partnerships. We offer complimentary tax consultation services to our municipal audit clients.

Current municipal clients

A listing of our current municipal clients can be found at the end of this proposal as Attachment A.

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City of Bellflower
Proposal for Professional Auditing Services
-3-
Firm qualifications and experience (continued)

Governmental Audit Quality Center

As a member of the American Institute of CPAs Governmental Audit Quality Center (GAQC), we at RAMS are dedicated to maintaining the highest quality standards. Our commitment to the GAQC membership requirements includes designating a partner responsible for the quality of our governmental audit practice, establishing rigorous quality control programs, conducting annual internal inspections, and publicly sharing our peer review report findings. Our goal is to continually enhance our quality initiatives to provide the highest quality audit services possible.

Being a part of the GAQC also grants us access to comprehensive resources that further improve the quality of your audit. Our membership ensures we receive timely information on technical, legislative, and regulatory matters, which we apply to your audit to ensure compliance with current standards and regulatory changes, benefiting our clients.

Single Audit experience

Many of our municipal clients, as well as other governmental and not-for-profit clients, require audits in accordance with Uniform Guidance. Recently, we have conducted single audits for numerous entities.

Our specialized Single Audits Team is led by Partners and Managers who hold Intermediate and Advanced Single Audit Certifications from the AICPA, ensuring a successful and thorough engagement.

ACFR preparation

We have extensive experience in preparing Annual Comprehensive Financial Reports (ACFR). For the fiscal years ending June 30, 2023, and 2024, our team prepared over 20 ACFRs, with each entity receiving the Certificate of Achievement for Excellence in Financial Reporting from the GFOA. For the fiscal year ending June 30, 2025, we prepared over 25 ACFRs for our clients for submission to the GFOA. Additionally, we have assisted many cities and special districts in developing their first-year reports for submission. Four of our audit partners and five of our managers/supervisory staff serve as technical reviewers for the GFOA award program. We ensure all ACFRs comply with the GFOA certificate program checklist and address any prior year comments to guarantee thorough and compliant reports.

Engagement quality control

Our internal quality control review process ensures your audit meets the highest standards. Financial reports prepared by a senior member of the engagement team undergo multiple levels of review: first by the engagement manager/supervisor, followed by the engagement partner, and finally a technical review by the engagement Quality Control partner. Additionally, all reports are proofread by at least one professional staff member. All audit workpapers are reviewed by the in-charge auditor and the partner in charge of the engagement.

Equal opportunity employer

Our firm is an equal opportunity employer committed to providing employment opportunities to all qualified individuals, regardless of race, color, sex, religion, national origin, or disability. Our diverse staff represents a wide range of cultures and ethnic backgrounds. We offer advancement opportunities based on ability, skill, and desire to progress within the firm.

Working paper retention

Rogers, Anderson, Malody & Scott, LLP will retain all workpapers and reports related to the audit for a minimum of seven (7) years, unless we are notified by the City of Bellflower to extend that period. - 12 -

City of Bellflower
Proposal for Professional Auditing Services
-4-
Firm qualifications and experience (continued)

External quality control review

As a member of the AICPA Private
Companies Practice Section, our
firm has actively participated in the
“Peer Review” program since
1993. Every three years, an
independent firm of certified public
accountants conducts an external
review of our firm. This
participation ensures that our
engagements, firm policies, and
audit procedures consistently meet
the standards set by the AICPA,
the Yellow Book, and the California
State Board of Accountancy.

Notably, throughout our
participation in this program, our
firm has consistently received pass
ratings from the peer reviewers.

During each peer review, an
independent firm assesses our
policies and procedures and
inspects a representative sample
of engagement workpapers and
reports, including those related to
governmental entities and
engagements subject to the
Uniform Guidance. For the year
ended November 30, 2023, our
firm received a pass rating. This
rating indicates that our auditing
practices are suitably designed
and complied with, providing
reasonable assurance of
performing and reporting in
accordance with applicable standards. The results affirm that our custom audit approach and procedures are technically sound and compliant with all relevant standards.

Disciplinary action

Our firm has a spotless record with no disciplinary actions taken or pending against it by state regulatory bodies or professional organizations. Additionally, there has never been any pending or settled litigation, nor any civil or criminal investigations. We are also not aware of any federal or state desk reviews or field reviews of our audits in the last three years.

Our firm has no record of substandard work.

In addition to external quality control reviews, our firm conducts annual in-house monitoring procedures that mirror the external peer review processes, ensuring ongoing compliance and quality in our audit and attest engagements.
- 13 -

City of Bellflower
Proposal for Professional Auditing Services
-5-
Partner, supervisory and staff qualifications and experience

The quality of service you receive hinges on the capabilities of the individuals assigned to your engagement and how effectively these personnel resources are organized. Our professionals are highly trained, knowledgeable, and have a deep understanding of the environment in which governmental and not-for-profit entities operate. This expertise is crucial for providing the City with an effective and efficient audit.

Our engagement team brings significant experience and a practical understanding of governmental accounting and auditing, combined with a broad business perspective. Each member has access to a wide range of technical resources and knowledge bases, enabling them to offer practical observations and effective solutions to the City.

Partner and supervisory staff involvement

Our partners and supervisory staff are actively and continuously involved in all aspects of their engagements. We believe that their involvement is a key aspect of the overall audit process. This includes being on-site for interim and year-end fieldwork, ensuring a proper, efficient, and effective audit with minimal disruption to your staff. The time spent on-site by partners and supervisory staff allows them to understand the City’s accounting processes and procedures thoroughly. This understanding helps in evaluating and developing opportunities for efficiency and offering practical advice to improve your accounting processes and procedures.

All professionals on this engagement have extensive experience with audits similar to the City’s, eliminating the need for the City to train our team.

Staff continuity

Maintaining continuity of audit staff is a principal concern for our firm. To retain our staff, we offer competitive wages, advancement opportunities, generous medical packages, a retirement plan, bonus opportunities, and educational benefits. While we strive for continuity, we acknowledge that staff changes may occur. We plan to provide consistent staff year to year, which is in the best interest of both the City and our firm. Continuity ensures an orderly, efficient, and less disruptive audit experience.

In case of staff changes, principal supervisory and management staff, including engagement partners, managers, other supervisory staff, and specialists, may be replaced if they leave the firm or are promoted. However, the City reserves the right to accept or reject replacements.

Due to the significant involvement of our partners in all engagements, any staff transition would have a minimal impact on audit efficiency and effectiveness in subsequent years. Other audit personnel may be changed at the discretion of the City provided that the replacements have substantially the same or better qualifications/experience.

Continuing professional education

Our auditor specialists stay current in this technical practice area by adhering to, and typically exceeding, the continuing professional education requirements of Government Auditing Standards and the State Board of Accountancy guidelines. All professionals at our firm participate in continuing professional education (CPE) programs sponsored by various organizations, including the Government Finance Officers Association, the American Institute of Certified Public Accountants, the California State Society of Certified Public Accountants, the California Society of Municipal Finance Officers, and the Association of Government Accountants. These programs ensure our clients are serviced by the best-trained and most proficient government auditors and accountants available. We also provide in- house training conducted by our partners and senior staff using published resources. All staff are required to attend fraud and ethics training. Our goal is to provide professional staff with continuing education that exceeds the minimum standard of 80 hours over two years.

- 14 -

City of Bellflower
Proposal for Professional Auditing Services
-6-
Partner, supervisory and staff qualifications and experience (continued)

According to our firm’s Quality Control document and Government Auditing Standards (GAS), all staff working on audits subject to GAS must complete CPE in line with GAS standards, requiring 24 hours directly related to governmental accounting and auditing.

To further increase our technical knowledge, we utilize resources such as the Governmental Audit Quality Center Annual Webcast Update, other relevant seminars, and monthly publications from the AICPA, the GFOA, and other sources. We also attend conferences and seminars sponsored by the GFOA, California Society of Municipal Finance Officers, California State Society of Certified Public Accountants, and the California Special Districts Association.

Assigned personnel

Our goal is to provide you with capable, competent, and personable individuals who possess an extensive background in governmental accounting and auditing and general business practices. This allows us to offer practical solutions and technical support, keeping you at the forefront of governmental accounting and helping you navigate complex issues.

Our engagement team has the managerial and supervisory experience to provide the City with a comprehensive audit of the highest quality while focusing on personal service. The resumes of the key engagement personnel assigned to the audit are presented below. These individuals will be assigned to the engagement for the entire contract period.

Scott W. Manno, CPA, CGMA – Partner, Engagement Partner

Scott will serve as the Engagement Partner for your municipal audit. He is licensed to practice as a certified public accountant in the State of California and has over 30 years of practical, governmental accounting and auditing experience. As the engagement partner, Scott will be responsible for the overall quality of the engagement, ensuring it is performed efficiently and effectively. He will directly oversee all engagement staff, assist in planning and performing the engagement, and review all workpapers and required reports prepared during the engagement.

Scott, like all our partners, is a working partner and will be actively involved in all aspects of the engagement, ensuring a high standard of service and attention to detail throughout the process.

Gardenya Duran, CPA, CGMA – Partner, Concurring Partner

Gardenya will be the Concurring Partner for the engagement. She is licensed to practice as a certified public accountant in the State of California and brings over 15 years of public accounting experience, specializing in serving local governments. As the concurring partner Gardenya will work directly with Scott in planning and performing the engagement. In addition, she will provide technical consultation for the engagement team.

Brianna Schultz, CPA - Partner, Quality Control Reviewer

Brianna will be the Quality Control Reviewer. She is licensed to practice as a certified public accountant in the State of California. She has over 15 years of practical, governmental accounting and auditing experience. Brianna will be responsible for the final quality control review of all released opinions and related reports.

- 15 -

City of Bellflower
Proposal for Professional Auditing Services
-7-
Partner, supervisory and staff qualifications and experience (continued)

Laura Arvizu, CPA – Engagement Manager

Laura is a manager with the firm and is licensed to practice as a certified public accountant in the State of California. Laura has over 10 years of experience in providing accounting and auditing services for municipalities, special districts, and various nonprofit organizations. As the engagement manager, she will work directly with the audit in-charge and partner, while supervising the engagement team during all phases of the engagement. In conjunction with the audit in-charge, she will also oversee the preparation of any required reports.

Daniel Hernandez – Audit Senior

Daniel is an Audit Senior with our firm, bringing three years of experience in providing accounting and auditing services to municipalities, special districts, and various not-for-profit organizations.

As an Audit Senior, Daniel will work closely with the engagement partner and manager. He will be responsible for planning the audit, supervising the staff assigned to the engagement, and reviewing all workpapers prepared for the engagement. Additionally, he will oversee the preparation of any required reports, ensuring thoroughness and compliance with all standards.

Mr. Terry Shea, CPA – Consultant

Terry is a retired municipal audit partner with the firm providing consulting services. He is licensed to practice as a certified public accountant in the State of California. Terry has over 40 years of public accounting experience and has provided accounting, auditing, and consulting services for municipalities, special districts, water agencies, and various not-for-profit organizations. Terry will assist on an as needed basis with the engagement. In addition, he will provide technical consultation for the engagement team.

Staff level accountants

All our staff accountants working on governmental audits are highly qualified to perform these audits. Prior to the audit season, our staff undergoes rigorous training that covers all aspects of our audit process and programs, ensuring they have a solid foundation before starting fieldwork. Each staff member is encouraged to take on increased responsibilities in engagements they have previously worked on, enabling them to grow and continually enhance their skills and knowledge.

In summary, we emphasize the credentials of the professionals who will be directly responsible for the quality of service you will receive. Additionally, our audit team possesses an important, albeit intangible, attribute: the professionals assigned to your audits have previously worked together as a multi-disciplined team. This ensures a smooth, efficient, and effective audit process. We are committed to allocating the necessary resources to ensure continuity of personnel throughout our relationship with the City.

- 16 -

City of Bellflower
Proposal for Professional Auditing Services
-8-
Partner, supervisory and staff qualifications and experience (continued)

Engagement team resumes

Scott W. Manno, CPA, CGMA
Engagement Partner

Professional experience

Mr. Manno began his career with Thomas, Bigbie and Smith in 1996 after serving in the United States Army. He spent six years with the firm primarily working on audits of municipalities, special districts and redevelopment agencies as well as various not-for- profit organizations. He joined Rogers, Anderson, Malody & Scott, LLP in July 2001.

Currently, Mr. Manno serves as a technical reviewer for the GFOA ACFR Award program and he is also on the GFOA Special Review Executive Committee. In addition, he is part of the California State Society of Certified Public Accountants Governmental Accounting which meets periodically to discuss current events, pronouncements, etc.

Education/licenses

Bachelor of Science, Business Administration – California State University, San Bernardino Certified Public Accountant – State of California
Chartered Global Management Accountant – American Institute of Certified Public Accountants

Related professional experience

Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of El Cajon* Town of Yucca Valley City of La Mesa* City of Santee City of Sierra Madre* City of Santa Paula* City of Eastvale City of 29 Palms City of Moreno Valley* City of Beaumont* City of San Marcos* City of Loma Linda* City of Live Oak* City of Perris* City of Exeter* City of Woodlake* City of San Jacinto* City of Menifee City of Rolling Hills Est. City of Ojai*

Mr. Manno has completed over 183 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:

♦ State and Local Government Audit Planning Considerations ♦ Audits of State and Local Governments
♦ 2025 Government Accounting and Auditing Update
♦ Auditing Internal Controls for Governments

Professional affiliations

Mr. Manno is a member of the following organizations:

♦ American Institute of Certified Public Accountants (AICPA) ♦ California Society of Certified Public Accountants (CalCPA) ♦ Association of Government Accountants (AGA)
♦ Association of Certified Fraud Examiners (ACFE)
♦ Government Finance Officers Association (GFOA)
♦ California Special Districts Association (CSDA)
♦ California Society of Municipal Finance Officers (CSMFO)

- 17 -

City of Bellflower
Proposal for Professional Auditing Services
-9-
Partner, supervisory and staff qualifications and experience (continued)

Gardenya Duran, CPA, CGMA
Concurring Partner

Professional experience

Mrs. Duran joined Rogers, Anderson, Malody & Scott, LLP in 2010. She works primarily on audits of governmental agencies, small to mid-sized businesses, and nonprofit organizations. Mrs. Duran has served as a technical reviewer for the GFOA ACFR Award program. Mrs. Duran specializes in advisory services geared towards helping local governments restore their finance departments and compliance after staffing disruptions for governments, municipalities, and various non-profit organizations. Prior to joining our firm, she was an Information Systems Technician in the U.S. Navy for nine years.

Education/licenses

Related professional experience

Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Hawthorne* City of El Cajon* City of Aliso Viejo City of Capitola City of Poway* City of San Jacinto* City of San Bernardino City of Goleta City of Canyon Lake City of San Marcos* City of Redondo Beach* City of West Covina* City of La Mesa* City of Thousand Oaks* City of Claremont* City of Chula Vista*

Continuing professional education

Mrs. Duran has completed over 145 hours of continuing professional education courses in the past three years of which the following select courses are relevant to this engagement:

♦ GASB Update - Recently issued Pronouncements
♦ Fundamental of Preparing an Annual Comprehensive Financial Report ♦ Single Audit Update
♦ Audits of State and Local Governments

Professional affiliations

Mrs. Duran is a member of the following professional organizations:

♦ American Institute of Certified Public Accountants (AICPA) ♦ California Society of Certified Public Accountants (CalCPA) ♦ Government Finance Officers Association (GFOA)
♦ California Society of Municipal Finance Officers (CSMFO)

- 18 -

City of Bellflower
Proposal for Professional Auditing Services
-10-
Partner, supervisory and staff qualifications and experience (continued)

Brianna Schultz, CPA, CGMA
Quality Control Partner

Professional experience

Mrs. Schultz began her career with Rogers, Anderson, Malody & Scott, LLP in 2014, and had over three years’ experience with another public accounting firm serving the same industry. Currently, Mrs. Schultz serves as a technical reviewer for the GFOA ACFR Award program. During her time with the firm, she has worked primarily on audits of municipalities, special districts and redevelopment agencies, as well as various non- profit organizations.

Education

Related professional experience

Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Menifee City of Aliso Viejo City of Claremont* City of Chino* City of Glendora* City of Rolling Hills Est. City of San Bernardino City of Sierra Madre* City of La Verne* City of Loma Linda* City of South Pasadena* City of West Covina* City of La Mesa* City of Baldwin Park City of El Cajon* City of Hawthorne*

Mrs. Schultz obtained the AICPA’s Advanced Single Audit Certificate in 2019 and the Intermediate Single Audit Certificate in 2017. She served as the contract Interim Accounting Manager for the City of Glendora in 2016 and the Senior Accountant for the City of Rancho Cucamonga in 2015. Additionally, she is a reviewer for the GFOA ACFR Program.

Continuing professional education

Mrs. Schultz has completed over 160 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:

♦ Governmental Accounting and Auditing Conference
♦ Single Audit Update
♦ How to Implement GASBS 87 and Maintain Compliance

Professional Affiliations

Mrs. Schultz is a member of the following organizations:

- 19 -

City of Bellflower
Proposal for Professional Auditing Services
-11-
Partner, supervisory and staff qualifications and experience (continued)

Laura Arvizu, CPA
Audit Manager

Professional Experience

Laura is an Audit Manager with the firm. She has over 10 years of experience in providing accounting and auditing services for municipalities, special districts and various nonprofit organizations. As an audit manager, she will work closely with the engagement partner and be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all workpapers prepared for the engagement. In addition, she will also be responsible for the preparation of any required reports. Currently, Laura serves as a technical reviewer for the GFOA ACFR Award program.

Education

Bachelor of Arts, Business Administration – California State University, San Bernardino Certified Public Accountant – State of California

Related professional experience

Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Imperial Beach* City of Yorba Linda* City of El Cajon* City of Brawley* City of Twentynine Palms* City of Claremont* City of Ojai* City of La Mesa* City of San Dimas City of Fountain Valley* City of Wildomar City of Hawthorne* City of Sierra Madre* City of Mission Viejo* City of Live Oak*

Continuing Professional Education

Ms. Arvizu has completed over 120 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:

♦ Annual Governmental GAAP Update
♦ Government-wide Financial Statements, and Conversions and Consolidations ♦ GASB Update - Recently Issued Pronouncements
♦ GASB 101 Compensated Absences

Professional affiliations

Mrs. Arvizu is a member of the following professional organizations:

♦ American Institute of Certified Public Accountants (AICPA) ♦ California Society of Certified Public Accountants (CalCPA) ♦ California Society of Municipal Finance Officers (CSMFO) ♦ Government Finance Officers Association (GFOA)

- 20 -

City of Bellflower
Proposal for Professional Auditing Services
-12-
Partner, supervisory and staff qualifications and experience (continued)

Daniel Hernandez
Audit Senior

Professional experience

Mr. Hernandez joined Rogers, Anderson, Malody & Scott, LLP in 2023, primarily providing accounting and auditing services for municipalities, special districts, and various nonprofit organizations. As an audit senior, he will work closely with the engagement partner and manager and be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all workpapers prepared for the engagement. In addition, he will also be responsible for the preparation of any required reports.

Education

Bachelor of Arts, Business Administration - California State University, San Bernardino

Related professional experience

Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Goleta City of Menifee City of Signal Hill
City of Murrieta* City of San Marcos* City of Exeter
City of Carpinteria* City of Live Oak* City of El Cajon* City of Loma Linda City of Los Alamitos* City of Woodlake

Continuing professional education

Mr. Hernandez has completed over 92 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:

♦ GFOA Annual Comprehensive Financial Report Preparation Training ♦ GASB 101
♦ GAAP Update

Professional affiliations

Mr. Hernandez is a member of the following professional organizations:

♦ California Society of Certified Public Accountants (CalCPA) ♦ California Society of Municipal Finance Officers (CSMFO)

- 21 -

City of Bellflower
Proposal for Professional Auditing Services
-13-
Similar engagements with other government entities

Our firm has provided similar services to various public section agencies over the past three years. Below is a listing of those most similar to the City of Bellflower.

Entity:City of San Bernardino
Scope of work: Financial Audit/ACFR/Single Audit
Date: Year ending June 30, 2020
Engagement partner: Mr. Terry Shea
Total hours:Approximately 550 hours each year
Contact person:Ms. Barbara Whitehorn, Finance Director, (909) 384-5242 [email protected]
Address:290 North D Street, San Bernardino, CA 92401
Entity: City of Thousand Oaks
Scope of work: Financial Audit/ACFR*/Successor Agency/Single Audit Date: Years ending June 30, 2018 - present
Engagement partner: Mr. Terry Shea
Total hours: Approximately 420 hours each year
Contact person:Ms. Elisa Magana, Accounting Manager, (805) 449-2216 Address:2100 Thousand Oaks Blvd., Thousand Oaks, CA 91362 Entity: City of El Cajon
Scope of work: City ACFR*/Successor Agency/Public Financing Authority/Single Audit/GANN limit/Measure O
Date: Years ending June 30, 2008 - present
Engagement partner: Mr. Scott Manno
Total hours: Approximately 400 hours each year
Contact person:Ms. Victoria Danganan, Finance Manager, (619) 441-1763 Address:200 Civic Center Way, El Cajon, Ca 92020
Entity:City of Beaumont
Scope of work: Financial Audit/ACFR*/Single Audit
Date: Year ending June 30, 2020
Engagement partner: Mr. Scott Manno
Total hours:Approximately 400 hours each year
Contact person:Mr. Jennifer Ustation, Finance Director, (951) 572-3236 Address:550 E. 6th Street, Beaumont, CA 92223
Entity: City of Loma Linda
Scope of work: Financial Audit/ACFR*/RDA/Successor Agency Date: Years ending June 30, 2013 - present
Engagement partner:Mr. Terry Shea/Mr. Brad Welebir
Total hours:Approximately 225 hours each year
Contact person:Ms. Sonia Fabela, Finance Director/Treasurer, (909) 799-2840 Address:25541 Barton Road, Loma lInda, CA 92354
*GFOA award recipients

- 22 -

City of Bellflower
Proposal for Professional Auditing Services
-14-
Similar engagements with other government entities (continued)

References

Our firm has proudly partnered with a wide range of government entities over the past five years, including cities, successor agencies, special districts, and Federal Single Audit engagements. The breadth of our client base reflects our deep expertise in public sector auditing and our ability to deliver high-quality, reliable service tailored to each organization’s unique needs.

We are pleased to provide detailed client references for five current clients, including contact information, the nature of services performed, and years of service, when such information is explicitly necessary for evaluation. This ensures that the requesting agency receives the most relevant examples of our experience.

If a full client list is determined to be absolutely necessary, we can provide it upon request.

Entity: City of El Cajon
Scope of work: City ACFR*/Successor Agency/Public Financing Authority/Single Audit/GANN limit/Measure O
Date: Years ending June 30, 2008 - present
Engagement partner: Mr. Scott Manno
Total hours: Approximately 400 hours each year
Contact person:Ms. Victoria Danganan, Finance Manager, (619) 441-1763 Entity: City of Thousand Oaks
Scope of work: Financial Audit/ACFR*/Successor Agency/Single Audit Date: Years ending June 30, 2018 - present
Engagement partner: Mr. Terry Shea
Total hours: Approximately 420 hours each year
Contact person:Ms. Elisa Magana, Accounting Manager, (805) 449-2216 Entity:City of Beaumont
Scope of work: Financial Audit/ACFR*/Single Audit
Date: Year ending June 30, 2020
Engagement partner: Mr. Scott Manno
Total hours:Approximately 400 hours each year
Contact person:Mr. Jennifer Ustation, Finance Director, (951) 572-3236 Entity: City of Loma Linda
Scope of work: Financial Audit/ACFR*/RDA/Successor Agency Date: Years ending June 30, 2013 - present
Engagement partner:Mr. Terry Shea/Mr. Brad Welebir
Total hours:Approximately 225 hours each year
Contact person:Ms. Sonia Fabela, Finance Director/Treasurer, (909) 799-2840 Entity: City of Menifee
Scope of work: Financial Audit/ACFR*
Date: Years ending June 30, 2014 - present
Engagement partner:Mr. Scott Manno/Mr. Terry Shea
Total hours:Approximately 275 hours each year
Contact person:Ms. Wendy Preece, Deputy Finance Director, (951) 672-6777

- 23 -

City of Bellflower
Proposal for Professional Auditing Services
-15-
Specific audit approach

Services to be provided

The City desires the auditor to express opinions on the fair presentation of the financial statements for the following: the City of Bellflower, its component units: the Bellflower Public Facilities Corporation and the Bellflower Financing Authority in accordance with generally accepted accounting principles.

In addition, we shall:
• Prepare the financial statements (ACFR), in accordance with General Accepted Accounting Principles, with management’s direct oversight and approval. • Apply certain limited procedures related to Management’s Discussion and Analysis and Required Supplementary Information and provide an “in-relation-to" report on the combining and individual fund financial statements and supporting schedules, if applicable. • Prepare the component units’ financial statements for each fiscal year, which shall include such component unit, general purpose and supplementary financial statements, notes to the financial statements and an opinion as to the fairness of their presentation in conformity with generally accepted accounting principles, applicable to the various funds or state the reasons for any exceptions to said principles.
• Provide opinions as to the compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance). RAMS is to provide an "in-relation-to" report on the Schedule of Expenditures of Federal Awards based on the auditing procedures applied during the audit of the financial statements. • Test compliance with Article XIIIB pertaining to the City's appropriation limit and prepare an Agreed-Upon Procedures report to the City Council regarding compliance. • Prepare the Annual Financial Transaction Report (currently, we utilize Forvis Mazars, LLP as our subcontractor for the majority of this work).
• Provide opinions as to the Measure W Safe Clean Water Program funds for both municipal and regional programs, in accordance with applicable program requirements.

Our audit(s) will be in accordance with:
• Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants, including requirements found in the most recent AICPA audit guide Audits of State and Local Governments.
• Government Auditing Standards issued by the Comptroller of the United States of America. • Single Audit Act of 1984, as amended in 1996.
• Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (OMB Uniform Guidance).
• Any other applicable standards for other items outlined in the Scope of Work to be performed and/or reports to be issued.

Reports to be issued:
• A report on the fair presentation of the financial statements of the City of Bellflower, its component units: the Bellflower Public Facilities Corporation and the Bellflower Financing Authority in conformity with GAAP.
• A report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards (material weaknesses or significant deficiencies). • A report in compliance with requirements applicable to each major federal program and internal control over compliance in accordance with the Uniform Guidance. • Prepare Management Letter that includes significant and less significant (i.e., reportable and non-reportable) recommendations for improvements to internal control. • We will issue reports to those charged with governance (SAS 114 letters) as required by auditing standards.

- 24 -

City of Bellflower
Proposal for Professional Auditing Services
-16-
Specific audit approach (continued)

RAMS will also perform the following:
• Make an immediate, written notification of all irregularities, illegal acts, or indications of illegal acts of which we become aware to the following: City Manager, City Attorney and Finance Director.
• Provide a reasonable amount of technical assistance upon the City’s request throughout the year, not to exceed 16 hours per year, at no additional cost.

Engagement approach

Our engagement approach for your audit is meticulously designed to ensure measurable progress and successful outcomes. This involves setting clear goals and maintaining frequent communication between the engagement partner, lead auditor, and the team. Our approach leverages our extensive knowledge and expertise in governmental accounting and auditing to identify and address key audit and accounting risks specific to the government sector. Each year's audit includes a complete reassessment of the control environment, enabling us to respond to any changes in risk assessment effectively.

Key components of our engagement approach

Knowledge and Experience: With over 78 years of experience in auditing governmental entities of all sizes, we possess in-depth knowledge of the governmental environment. This enables us to perform efficient and effective audits, conduct detailed risk assessments, and identify significant audit risk areas within the City's control environment.

Intelligent Design: Utilizing advanced audit software and data analytic tools (Engagement and Teammate Analytics), we can analyze large volumes of data quickly, enhancing both the efficiency and effectiveness of our audits.

Professional Oversight: Our partners, managers, and supervisors have extensive experience in governmental audits, allowing us to design and execute audit strategies that are both effective and efficient.

Timeliness: Meeting deadlines is a professional commitment for us. We ensure that all required and agreed-upon deadlines are met.

Open Communication: Maintaining open lines of communication with all parties involved, including City management and staff helps eliminate surprises and ensures a smooth audit process.

Availability: Our engagement team members are available year-round for any questions or additional consultation. City staff will have direct access to the partner, manager, and supervisory staff during and after the engagement.

Cost-Effectiveness: Our customized audit approach and experienced auditors help reduce overall audit costs while delivering effective audits and high-quality reports.

Risk-Based Approach: We perform detailed risk assessment procedures to understand the City and its environment, including internal controls. This forms the basis for our assessment of risks of material misstatement at the financial statement and relevant assertion levels. We may perform further audit procedures concurrently with risk assessment as necessary.

- 25 -

City of Bellflower
Proposal for Professional Auditing Services
-17-
Specific audit approach (continued)

As stated in our proposal, our primary objective is to conduct an audit of the financial statements in accordance with required auditing standards and to express an opinion on those statements. Our engagement approach also offers several value-added benefits at no additional cost:

Efficiency and Minimal Disruption: Our audits are designed to be efficient and effective, minimizing disruption to office operations.

Practical Observations and Recommendations: We provide practical observations and recommendations on internal control issues, accounting standards implementation, and related policies and procedures.

Operating Efficiency Opportunities: We identify opportunities for operating efficiencies that can help reduce the City's operating costs.

By employing this comprehensive engagement approach, we ensure that the City's audit is conducted with the highest standards of quality and professionalism.

Audit approach and proposed audit segmentation

The following is a summary of the audit team’s approach for your engagement. The audit will be divided into the following segments:

Segment 1 - Interim Testing: Planning, Pre-Audit Administration, and Internal Control Testing

Objectives: During this phase, our principal objectives will be to gather information about the City and its environment, including its internal controls over financial reporting.

Approach:
• Initial Meetings:
o Meet with the City’s staff to determine convenient dates to begin our audit and to discuss the assistance to be provided by the City’s staff.

• Engagement Team Brainstorming:
o Hold brainstorming sessions with engagement team members to discuss the susceptibility of the City’s financial statements to material misstatement and fraud.

• Review and Evaluation:
o Review and evaluate the City’s accounting and reporting processes by examining the prior year's audit workpapers, City-prepared documents such as budgets, in-house financial reports, previously issued ACFR, organizational charts, manuals, programs, policies and procedures manuals, and minutes of governance meetings.
o Perform analytical procedures to enhance our understanding of the City and identify areas that may need further assessment and additional testing.

• Regulatory Review:
o Review and retain copies of any pertinent local, state, and federal statutes, regulations, or charters that apply to the City.
o Obtain a full population of potential compliance areas to perform testing and select a random or stratified sample, utilizing our data analytic software, to ensure a true representation of the appropriate compliance requirements are being selected.

- 26 -

City of Bellflower
Proposal for Professional Auditing Services
-18-
Specific audit approach (continued)

• Internal Control Evaluation:
o Obtain a thorough understanding of the City’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiries, and observation.
o Evaluate the design of controls relevant to the audit and test controls, if control risk is to be assessed below maximum, by selecting a sample of transactions and reviewing supporting documentation.

• Management Communication:
o Document and review any findings noted during the testing of internal controls with management.
o Provide a preliminary management letter with recommendations for improving any weaknesses in operations and suggestions for enhancing the efficiency of the City’s operations.

• Audit Data Analytics:
o Utilize powerful audit data analytic software to analyze large amounts of data quickly and focus on areas/transactions that are red=flagged.

IT General Controls:
• Security Access Controls:
o Evaluate general system security settings, password parameters, processes for adding, deleting, and changing security access, access capabilities of various user types, access controls to networks and financial applications, data file access controls, and physical access to networks and servers.

• Computer Operations:
o Evaluate backup and recovery processes and review procedures for identifying and handling operational problems.

• System Development and Changes:
o Evaluate processes related to system development and system changes, if applicable.

• Application Testing:
o Determine the necessity of testing application controls based on professional judgment during the planning stages of the engagement.

Audit Team: This phase will be performed by the audit senior and two to three staff accountants, under the direct supervision of the audit manager and partner.

This comprehensive approach ensures a thorough understanding of the City's financial environment and internal controls, setting a solid foundation for the audit.

- 27 -

City of Bellflower
Proposal for Professional Auditing Services
-19-
Specific audit approach (continued)

Segment 2 - Year-End Testing: Substantive Testing

Objectives: During this phase, our primary objectives will be to assess the risk of material misstatement at the financial statement level and specific assertions, design overall responses to assessed risks and further audit procedures, perform substantive tests, and complete the audit while evaluating audit findings, if applicable.

Approach:
• Risk Assessment and Audit Plan Development:
o Identify significant risks and develop a detailed audit plan using the results from Segment 1.

• Design and Perform Substantive Tests:
o Design substantive tests of account balances tailored to the City’s operations and assessed level of risk. Substantive procedures will include testing material balance sheet accounts, material revenue and expenditure/expense accounts, along with various analytical procedures as necessary.
o Confirm various accounts with outside parties (e.g., cash, investments).

• Risk Evaluation:
o Determine whether our testing supports the initially assessed level of risk at both the financial statement level and the assertion level.

• Audit Adjustments:
o If any proposed audit adjustments are noted, we will discuss and explain them in detail with the appropriate level of management before posting.

Audit Team: This phase will be performed by the senior accountant and two to three staff accountants, under the direct supervision of the audit manager and partner.

Segment 3 - Reporting: Report Preparation and Audit Conclusion (Workpaper Review)

Objectives: During this phase, our principal objectives will be to evaluate whether the financial statements, as a whole, are free from material misstatement, form an opinion(s), and issue our report.

Approach:
• Material Misstatement Evaluation:
o Determine, based on our substantive testing and other procedures, whether the financial statements, as a whole, are free of material misstatement. This will provide the basis for our opinion(s).

• Workpaper Review:
o Review all audit workpapers to ensure the audit was performed in accordance with required standards (GAAS, GAGAS, etc.) and prepare drafts of all required reports by the agreed-upon dates.

• Quality Control Review:
o Conduct an independent review of the financial statement draft by the engagement’s quality control partner and issue all reports by the agreed-upon dates.

Audit Team: This phase will be performed by the audit senior and one staff accountant, under the direct supervision of the audit manager and partner. Additionally, the engagement’s quality control partner will perform a detailed quality control review of the financial statements.

- 28 -

City of Bellflower
Proposal for Professional Auditing Services
-20-
Specific audit approach (continued)

Customization and Communication: The procedures listed above are general. After our initial review of the City and our detailed risk assessment, we will customize the engagement to address the specifics of the City and the audit itself. We will determine which procedures to perform based on our risk assessment.

All our audits are customized to each entity, ensuring a complete, effective, and efficient audit. Our approach is founded on open communication, a strong knowledge of the City's operations, and detailed planning at the initial stages of the audit.

Timeliness and Resource Allocation: Our firm is dedicated to performing a timely audit engagement.

Prior to the start of the audit, we will meet with City staff to agree on adequate timeframes for the performance of the audit and the release of the financial statements. We will allocate the necessary resources to meet these agreed-upon timeframes.

Level of staff and approximate number of hours assigned to each segment

Segment Partner Manager Senior Staff Total
Segment 1 8 12 13 42 75 Segment 2 15 18 21 56 110 Segment 3 19 16 18 13 66 Totals 42 46 52 111 251

Sample sizes (including for compliance testing)

Our sample sizes will be determined in accordance with the AICPA's Audit and Accounting Guide, Audit Sampling, and will be selected using professional judgment or our TeamMate Analytics software, depending upon circumstance, as permitted by Statement on Auditing Standards. Our methods are designed to provide the most audit coverage without expending excess time. Our sample sizes will depend upon our preliminary assessment of control risk, our planned substantive testing and analytical procedures as well as our professional judgement.

We utilize our Computer Aided Audit Tools (CAAT) software, Teammate Analytics, to draw our audit samples. The software allows us to generate random samples, systematic samples, stratified samples, attributes samples as well as monetary unit samples (also called probability-proportional-to-size or dollar unit sampling).

Intelligent audit technology

Our audits leverage advanced technology through powerful software tools such as Engagement and Teammate Analytics. Additionally, all audit team members are connected wirelessly, enabling real-time information sharing. The benefits of our audit technologies include:

• Teammate Analytics: This suite of over 200 dynamic Computer Aided Audit Tools (CAATs) allows us to analyze large amounts of data in seconds. Using data directly from the City, we can search for duplicate checks, detect transactions during unusual hours or on holidays/weekends, perform Benford’s Law analysis, and identify instances where a vendor has issued multiple invoices with sequential references, among many other tests. This empowers our audit teams to perform powerful and meaningful data analysis, enhancing our value-added services. - 29 -

City of Bellflower
Proposal for Professional Auditing Services
-21-
Specific audit approach (continued)

• Customized Analytical Schedules: We create our own analytical schedules to easily compare current balances to prior year balances and current vs. budget balances, significantly reducing the time required from City staff.
• Real-Time Financial Statement Analysis: Once your trial balances and financial statements are entered into our software, we can review your financial statements in the field, allowing us to notice and address any variances immediately.
• Linked Financial Statement Schedules: We link financial statement schedules directly to our audit software trial balances, enabling us to provide the City with fund financial statements almost immediately after importing the trial balances.
• Audited Trial Balances: We provide the City with audited trial balances that show the coding of the financial statement schedules, making it easier for City staff to review. These reports include each account coded to a specific financial statement line item/function and journal entries posted during the audit.

Analytical Procedures

To effectively utilize analytical procedures, a solid industry background and relevant knowledge are essential. With our firm’s extensive experience and qualified staff, we possess the necessary knowledge to apply analytical procedures efficiently throughout our audit of the City.

• Interim Phase:
o Compare current and prior year unadjusted balances to identify areas requiring additional analysis.
o Compare current year actual amounts to the City’s annual budget (both original and adopted).

• Final Phase:
o Perform procedures similar to those in the interim phase. o Compare certain financial ratios for current and prior years. o Conduct reasonableness tests.
o Investigate any significant variances further through inquiry and additional substantive testing until resolved to our satisfaction.

• Post-Fieldwork:
o Compare current and prior year audited balances, considering expected relationships based on our knowledge of the City, similar entities, and the general economic environment. o Utilize additional analytical techniques such as trend analysis as needed.

Unlike other audit firms, we use analytical procedures to supplement, not supplant, our substantive testing, ensuring a thorough and comprehensive audit.

- 30 -

City of Bellflower
Proposal for Professional Auditing Services
-22-
Specific audit approach (continued)

Auditing in a remote environment

The evolution of technology has revolutionized the accounting and auditing profession, enabling us to provide high-quality services remotely with efficiency, precision, and timeliness. During the COVID-19 pandemic, our firm adapted quickly to a fully remote audit environment and developed processes that have since become integral to our standard approach. These advancements not only enhanced the quality of our audits but also resulted in significant efficiencies for both our team and our clients.

Remote Audit Approach
• Technology Utilization:
o We use secure cloud-based platforms for document sharing and management, such as Engagement Organizer, ensuring client data remains safe and accessible. o Video conferencing tools (e.g., Zoom, Microsoft Teams) facilitate real-time communication with City staff, enabling collaborative discussions and efficient issue resolution.

• Workflow and Communication:
o Regular Communication: We maintain routine contact with clients throughout all phases of the audit via email, phone calls, and video meetings.
o Responsiveness: Our team prides itself on quick turnaround times for questions or issues, making remote collaboration as seamless as on-site interactions.

• Flexibility for On-Site Presence:
o While we anticipate performing the majority of our work remotely, we understand that some aspects of the audit may benefit from an on-site presence. If desired, we will work with the City to determine an acceptable staffing level for in-person activities, balancing health, safety, and operational needs.

Benefits of Remote Auditing
• Efficiency Gains:
o Remote auditing reduces the need for travel time, allowing both auditor and auditee to focus on the tasks at hand, resulting in faster turnaround on requests and issue resolution. o Immediate access to digital documents and records eliminates delays associated with physical transfers of information.

• Enhanced Quality of Life:
o By minimizing travel, our staff can dedicate more time to client work and professional development, improving overall morale and productivity.

• Environmental Impact:
o Reducing unnecessary travel decreases traffic congestion, lowers fuel consumption, and contributes to improved air quality in Southern California.

• Year-Round Availability:
o Our remote-first approach fosters an ongoing partnership, encouraging clients to reach out throughout the year for guidance on matters that could impact the audit or their financial reporting.

- 31 -

City of Bellflower
Proposal for Professional Auditing Services
-23-
Specific audit approach (continued)

Proposed audit timing

• Auditor
transition:

Meet with
prior auditor
to review
workpapers.
• Entrance
conference
to meet with
management
for pre-audit
planning.
• Preliminary
risk
assessment
procedures.

Anticipated timing of each segment
May/June October November/December
• Obtain an understanding of
systems, internal controls,
and current-year issues.
• Assess and evaluate design
and implementation of key
internal controls (including
IT related).
• Perform tests of internal
controls as needed.
• Identify control deficiencies
• Perform detailed risk
assessment procedures.
• Draft internal control
comment letter.
• Develop detailed audit plan
– provide management with
a detailed listing of items
needed to perform the audit,
including the timing of when
items are needed.
• Perform substantive audit
fieldwork, including
substantive analytical
procedures.
• Consider whether audit
evidence is sufficient to
form an opinion.
• Conduct exit conference
with management to
discuss proposed entries,
internal control issues, etc.
• Determine whether,
based on our substantive
testing and other
procedures, the financial
statements, taken as a
whole, are free of
material misstatement.
• Review all workpapers.
• Evaluate financial
statements and note
disclosures.
• Perform final analytical
procedures.
• Draft required reports.
• Issue final required
reports by or before
agreed upon date of
December 7th of each
year, provided that all
previous milestones have
been achieved.
• Present to governing
body as needed.

Identification of potential audit problems

One potential problem could be the implementation of any future GASBS. With our deep understanding of governmental accounting and auditing, constant training, and broad resources, we do not anticipate any issues during a GASB implementation. Our approach to any GASB statement implementation would be as follows: gain a thorough understanding of the pronouncement; determine applicability to the City; if applicable, discuss the statement and how it will affect the City with City staff; and provide guidance to City staff on the accounting and financial reporting implications.

Segment 1 -
Planning/internal
control testing
Segment 2 -
Substantive
testing/analysis
Segment 3 - Report
preparation/workpaper
review
Audit planning (continuous)
- 32 -

City of Bellflower
Proposal for Professional Auditing Services
-24-
Proposed Fee
Total All-Inclusive Maximum Price
Name of Firm:

Address
Contact Name:

Contact Telephone Number:

Contact E-mail Address
Certification
Scott W. Manno, CPA, CGMA Date
Partner
All Inclusive Maximum Price
Service Current FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 City Audit and Related Reports 21,950$ 23,050$ 23,050$ 23,925$ 24,675$ 24,675$ Bellflower Public Facilities
Corporation 2,125 2,320$ 2,320 2,425 2,500 2,500 Bellflower Financing Authority 2,125 2,320 2,320 2,425 2,500 2,500 Gann Limit Review Report 825 995 995 1,025 1,050 1,050 Single Audit and Related Reports 4,625 5,490 5,490 5,730 5,960 5,960 Annual State Controller's Report 3,275 3,410 3,410 3,550 3,680 3,680 Measure W Safe,
Clean Water Program -
Municipal Water Program* 3,600 4,725 5,055 N/A Measure W Safe, Clean Water Program -
Caruthers Park Regional
Program* 2,300 3,375 3,605 N/A
Measure W Safe,
Clean Water Program -
Simms Park Regional Program** 3,300 N/A 4,320 4,620
Total 44,125$ 45,685$ 41,905$ 39,080$ 49,025$ 44,985$ * Performed every three (3) years for the period FY 2023-24 through FY 2025-26 with the report due by February 28, 2027. **Performed every three (3) years for the period FY 2024-25 through FY 2026-27 with the report due by February 28, 2028.

Option Years
Cost Proposal
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, CA 92408
Scott W Manno, CPA CGMA
909-889-0871
[email protected]
I, the undersigned, certify I am duly authorized to represent Rogers, Anderson, Malody & Scott, LLP and am empowered to submit this bid. In addition, I am authorized to contract with the City of Bellflower on behalf of the Firm.

Include cost in FY 2028-
29 Include cost in FY 2028-
29 Include cost in FY 2029-30
4/10/2026
- 33 -

City of Bellflower
Proposal for Professional Auditing Services
-25-

Proposed Fee (continued)

Rates by Partner, Staff, Times the Hours Anticipated for Each

FY 2025-26 Audit Hourly Rate Total Hours Total
Partner 320$ 42 13,440$
Manager 200 46 9,200
Senior Accountant 155 52 8,060
Staff Accountant 135 111 14,985
Subtotal 45,685$
Meals and Lodging - - -
Transportation - - -
Report Preparation, Word Processing
and Printing - - -
Audit 45,685$
FY 2026-27 Audit Hourly Rate Total Hours Total
Partner 320$ 38 12,160$
Manager 200 42 8,400
Senior Accountant 155 48 7,440
Staff Accountant 135 103 13,905
Subtotal 41,905$
Meals and Lodging - - -
Transportation - - -
Report Preparation, Word Processing
and Printing - - -
Audit 41,905$

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR

THE AUDIT OF THE FINANCIAL STATEMENTS

- 34 -

City of Bellflower
Proposal for Professional Auditing Services
-26-

Proposed Fee (continued)

Rates by Partner, Staff, Times the Hours Anticipated for Each

FY 2027-28 Audit Hourly Rate Total Hours Total
Partner 325$ 34 11,050$
Manager 210 38 7,980
Senior Accountant 165 46 7,590
Staff Accountant 140 89 12,460
Subtotal 39,080$
Meals and Lodging - - -
Transportation - - -
Report Preparation, Word Processing
and Printing - - -
Audit 39,080$
FY 2028-29 Audit Hourly Rate Total Hours Total
Partner 325$ 42 13,650$
Manager 220 46 10,120
Senior Accountant 175 54 9,450
Staff Accountant 145 109 15,805
Subtotal 49,025$
Meals and Lodging - - -
Transportation - - -
Report Preparation, Word Processing
and Printing - - -
Audit 49,025$

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR

THE AUDIT OF THE FINANCIAL STATEMENTS, CONTINUED

- 35 -

City of Bellflower
Proposal for Professional Auditing Services
-27-

Proposed Fee (continued)

Rates by Partner, Staff, Times the Hours Anticipated for Each

FY 2029-30 Audit Hourly Rate Total Hours Total
Partner 325$ 38 12,350$
Manager 220 42 9,240
Senior Accountant 175 50 8,750
Staff Accountant 145 101 14,645
Subtotal 44,985$
Meals and Lodging - - -
Transportation - - -
Report Preparation, Word Processing
and Printing - - -
Audit 44,985$

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR

THE AUDIT OF THE FINANCIAL STATEMENTS, CONTINUED

Rates for Additional Professional Services

Position 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 Partner 320$ 320$ 325$ 325$ 325$ Manager 200 200 210 220 220
Senior Accountant 155 155 165 175 175
Staff Accountant 135 135 140 145 145
Option period

Manner of Payment

Our fees will be billed in accordance with the City’s requested terms. Progress billings will be submitted based on hours incurred throughout the engagement, no more frequently than monthly. Final billing will be issued upon completion of the engagement and delivery of all final reports.

- 36 -

Attachment A
Municipalities Special Districts (continued)
City of Aliso Viejo Capistrano Bay Community Services District City of Beaumont Chino Basin Desalter Authority
City of Brawley Conejo Recreation and Park District
City of Calabasas Consolidated Fire Agencies
City of Calimesa Crestline Sanitation District
City of Carpinteria Crestline Village Water District
City of Chula Vista Crestline-Lake Arrowhead Water Agency City of Claremont East Valley Water District
City of Eastvale Elsinore Valley Municipal Water District City of El Cajon Elsinore Valley Municipal Water District - WESA City of Exeter Elsinore Valley Municipal Water District FA City of Fountain Valley Fillmore-Piru Groundwater Sustainability Agency City of Goleta Foresthill Public Utility District
City of Hanford Heartlands Communications Fac Auth
City of Hawthorne Heartlands Fire Training Authority
City of Imperial Beach Idyllwild Water District
City of Industry Inland Valley Development Agency
City of La Mesa Las Virgenes Municipal Water District
City of La Verne Leucadia Wastewater District
City of Lawndale March Joint Powers Authority
City of Live Oak Mission Springs Water District
City of Loma Linda Mojave Water Agency
City of Los Alamitos Montalvo Community Services District City of Menifee Mound Basin Groundwater Sustainability Agency City of Mission Viejo Mountain Communities Fire Safe Council City of Moorpark Mountains Recreation and Conservation Authority City of Moreno Valley Nipomo Community Services District City of Murrieta North County Dispatch Joint Powers Authority City of Ojai Palos Verdes Peninsula Transit Authority
City of Perris Pine Cove Water District
City of Rolling Hills Estates Pomona Valley Transportation Authority City of San Bernardino Resource Con. Dist. of the Santa Monica Mountains City of San Dimas Rim of the World Park & Rec. District City of San Jacinto Riverside County Citrus Pest Control District No. 2 City of San Marcos Riverside County Citrus Pest Control District No. 3 City of Santa Paula Rosamond Community Services District City of Santee Rossmoor Community Services District
City of Sierra Madre Rubidoux Community Services District City of Signal Hill Running Springs Water District
City of South Pasadena San Bernardino County Special Districts City of Thousand Oaks San Bernardino International Airport Authority City of Twentynine Palms San Bernardino Valley Municipal Water District City of Wildomar San Bernardino Valley Water Conservation District City of Woodlake San Joaquin Regional Rail Commission
City of Yorba Linda San Luis Rey Municipal Water District Town of Windsor Southern California Coastal Water Research Powers Authority Town of Yucca Valley Successor Agency to the County of SB RDA City of Canyon Lake Thousand Oaks Alliance for the Arts City of Yucaipa Triunfo Water & Sanitation District
City of Grand Terrace Upper San Gabriel Valley Municipal Water District Valley of Enchantment Municipal Water Company
Special Districts Valley Water Company
Beaumont Cherry Valley Water District Ventura County Public Financing Authority Bedford-Coldwater Groundwater Sustainability Authority West Basin Municipal Water District Big Bear Area Regional Wastewater Agency Yucca Valley Airport District - 37 -

City of Bellflower, California
March 12, 2026

A REQUEST FOR PROPOSAL TO PROVIDE

PROFESSIONAL AUDITING SERVICES TO THE CITY OF BELLFLOWER

Important RFP Dates
RFP issued on: March 12, 2026
Deadline to submit general questions and information requests: March 26, 2026 Responses to questions posted by: April 3, 2026
Due date to submit proposals: April 10, 2026
Proponent interviews to begin (anticipated): April 20-23, 2026 Contract awarded (anticipated): May 26, 2026
- 38 -

2 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

I. INTRODUCTION

A. General Information
The City of Bellflower California is requesting proposals from qualified certified public accountant firms to audit its financial statements for the three (3) fiscal years beginning with the fiscal year ending June 30, 2026, with the option of auditing its financial statements for each of the two (2) subsequent fiscal years, in addition to performing other financial audits and reviews as specified below. These audits are to be performed in accordance with auditing standards generally accepted in the United States of America, the standards set forth for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and the U.S. Office of Management and Budget (OMB) Circular A-133 Audits of State and Local Governments and Non-Profit Organizations.

There is no expressed or implied obligation for the City to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Materials submitted by respondents are subject to public inspection under the California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.

Inquiries concerning the Request for Proposals and the subject of the Request for Proposals must be made via email to all of the following: Gerald Garces, Accountant at [email protected], David Varela, Accountant at [email protected] and Anna Garan, Finance Director at [email protected]. Bidders must inquire at the above email addresses to receive any addendums or clarifications. Potential bidders are responsible for ensuring that they have received all addenda. The deadline for submitting questions is 5:00 p.m. on March 26, 2026.

To be considered, proposals must be received by the City no later than 5:00 p.m. on April 10, 2026. Proposers are required to submit proposals both as a sealed hard copy and electronically by email.

Proposals shall be delivered to:

City Clerk’s Office
City of Bellflower – City Hall
16600 Civic Center Drive
Bellflower, CA 90706
Attn: Anna Garan, Finance Director

In addition to the hard copy submission, proposers must submit one complete proposal in PDF format via email to [email protected]

Both the mailed hard copy and emailed PDF must be received by the City prior to the deadline.

Proposals received after the deadline may not be considered.

- 39 -

3 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

Proposals may be reviewed at multiple levels by elected officials and staff members, including, without limitation: the City Council, City Manager, and Director of Finance.

During this process, the City reserves the right to request additional information or clarifications from firms, or to allow corrections of errors or omissions. At the discretion of the City, firms submitting proposals may be requested to make an oral presentation as part of the evaluation process.

The City reserves the right to retain all proposals submitted, and to use any ideas in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City and the selected firm.

The Annual Comprehensive Financial Reports are available on the City’s website at https://bellflower.ca.gov/departments/finance/index.php . The most recent financial statements, including the Annual Comprehensive Financial Report, the financial statements of the Bellflower Public Facilities Corporation (BPFC) and the Bellflower Financing Authority (BFA), and the Single Audit Reports, are included with the RFP email.

B. Subcontracting
Should any firm submitting a proposal consider subcontracting portions of the engagement, that fact must be clearly identified in the proposal along with the name of the proposed subcontracting firms. Following the award of the audit contract, no additional subcontracting will be allowed without the express prior written consent of the City.

C. Assignment
No assignment by the vendor of contract or any part hereof, or of funds to be received hereunder, is binding upon the City unless the City gave written consent before such assignment.

It is anticipated that the selection of a firm by the City Council will be made on Tuesday, May 26, 2026

D. Terms of Engagement

It is the intent of the City to contract for the services presented herein for a term of three (3) years. The City reserves the right to extend the term of this contract for two (2) additional one-year terms subject to satisfactory negotiation of terms, including a price acceptable to both the City and the selected firm.

The proposal package shall present all-inclusive audit fees for each year of the initial three- year contract term, as well as proposed fees for the optional one-year extension periods.

- 40 -

4 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

II. NATURE OF SERVICE REQUIRED

A. Scope of Work to be Performed and Reports to be Prepared and Issued

The City of Bellflower desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles (GAAP). The selected independent auditor shall perform the following services:

1. Annual Financial Statement Audit and ACFR Preparation

The auditor shall perform an audit of all City funds and prepare the financial statements and notes for inclusion in the City’s Annual Comprehensive Financial Report (ACFR). The ACFR shall be prepared in accordance with Governmental Accounting Standards Board (GASB) requirements and shall be suitable for submission to the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program.

The City will prepare the transmittal letter, Management’s Discussion and Analysis (MD&A), and the Statistical Section of the Annual Comprehensive Financial Report (ACFR). The auditor shall review these sections to ensure consistency with the audited financial statements and compliance with applicable reporting requirements prior to issuance of the ACFR.

2. Component Unit Financial Statements

The auditor shall prepare the financial statements and notes for the City’s component units, including:

• Bellflower Public Facilities Corporation (BPFC)
• Bellflower Financing Authority (BFA)

The City will prepare the Management’s Discussion and Analysis (MD&A) for these entities. The auditor shall review the MD&A to ensure consistency with the audited financial statements and compliance with applicable reporting requirements prior to issuance of the reports.

3. Single Audit

The auditor shall perform a Single Audit of federal grant expenditures in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The auditor shall prepare and issue all reports and schedules required under the Uniform Guidance, including but not limited to the following:

• Report on Internal Control over Financial Reporting and Compliance in accordance with Government Auditing Standards
• Report on Compliance for Each Major Federal Program and on Internal Control over Compliance
• Schedule of Expenditures of Federal Awards (SEFA)
• Schedule of Findings and Questioned Costs
- 41 -

5 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

• Follow-up on prior audit findings, where applicable

The auditor shall prepare the data collection information and the Single Audit reporting package required under the Uniform Guidance and submit the completed reporting package to the Federal Audit Clearinghouse (FAC) within the applicable reporting deadlines.

4. Gann Limit (Appropriations Limit)

The auditor shall perform agreed-upon procedures related to the City’s annual Gann Limit (Appropriations Limit) calculation and shall issue a letter reporting the results of those procedures.

5. State Controller’s Report

The auditor shall prepare and file the annual State Controller’s Cities Financial Transactions Report for the City of Bellflower. The City will prepare the reports for BPFC and BFA.

6. Measure W Safe Clean Water Program Fund Audit

The auditor shall conduct the required audit of the Measure W Safe Clean Water Program funds for both municipal and regional programs in accordance with applicable program requirements.

B. Auditing Standards to be Followed

To meet the requirements of this Request for Proposals, all audit work performed shall be conducted in accordance with the following professional standards and requirements, as applicable:

1. Generally Accepted Auditing Standards (GAAS) as promulgated by the American Institute of Certified Public Accountants (AICPA).

2. Government Auditing Standards (GAGAS), commonly referred to as the “Yellow Book,” issued by the Comptroller General of the United States.

3. Generally Accepted Accounting Principles (GAAP) for state and local governments as established by the Governmental Accounting Standards Board (GASB).

4. The Single Audit Act, as amended, and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), when applicable.

5. Applicable guidance issued by the U.S. Office of Management and Budget (OMB) and the Federal Audit Clearinghouse (FAC) for the reporting and submission of Single Audit reporting packages.

The auditor shall comply with all applicable revisions, updates, or superseding standards that become effective during the term of the contract.
- 42 -

6 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

C. Internal Controls and Compliance Reports

As part of the audit, the auditor shall consider the City’s internal control over financial reporting in order to determine the nature, timing, and extent of auditing procedures required to express an opinion on the financial statements.

The auditor shall issue the required reports on internal control and compliance in accordance with Government Auditing Standards.

Any significant deficiencies or material weaknesses identified during the audit shall be communicated in writing in accordance with applicable auditing standards. Material weaknesses shall be clearly identified in the auditor’s report on internal control over financial reporting.

Other internal control matters or operational recommendations identified during the course of the audit that do not rise to the level of significant deficiencies or material weaknesses shall be communicated to management in a separate management letter.

The auditor shall also communicate to those charged with governance matters required by professional auditing standards, including but not limited to:

• The auditor’s responsibility under generally accepted auditing standards.
• Significant accounting policies adopted by the City.
• Significant accounting estimates and management judgments. • Significant audit adjustments identified during the audit. • Other information included in documents containing audited financial statements.
• Any disagreements with management, if any occur.
• Any consultations with other accountants.
• Significant matters discussed with management prior to the auditor’s retention.

D. Irregularities and Illegal Acts

Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties:

City Manager, City Attorney and Director of Finance.

E. Working Paper Retention

All working papers and reports must be retained at the auditor's expense for a minimum of seven (7) years, unless the firm is notified in writing by the City of the need to extend the retention period. The auditor will be required to make working papers available to the City and any other third parties authorized by the City. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

F. Special Considerations

The firm shall provide a reasonable amount of technical assistance upon the City’s request throughout the year, not to exceed 16 hours per year, at no additional cost. - 43 -

7 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

G. Indemnification

The selected firm will be required to provide proof of various insurance policies as set forth more fully in the City’s recommended agreement included as Attachment C.

III. DESCRIPTION OF GOVERNMENT

A. City of Bellflower:

Detailed information on the City and its fund structure can be found in the most recent Annual Comprehensive Financial Report.

B. Bellflower Public Facilities Corporation:

Detailed information on the Corporation can be found in the most recent financial report.

C. Bellflower Financing Authority:

Detailed information on the Authority can be found in the most recent financial report.

D. Successor Agency to the Dissolved Bellflower Redevelopment Agency:

Detailed information on the Successor Agency and its fund structure can be found in the most recent Annual Comprehensive Financial Report. No separate audit report is issued for the Successor Agency.

IV. TIME REQUIREMENTS

A. Proposed Calendar

The following is a list of key dates up to, and including, the date proposals are to be submitted:

Date Activity
March 12, 2026 Request for Proposals issued
March 26, 2026 Deadline to submit questions (by 5:00 pm) April 10, 2026 Due date for proposals (by 5:00 pm)
April 20-23, 2026 Oral interviews (by invitation at City’s discretion) May 26, 2026 Contract awarded by City Council

B. Anticipated Audit Schedule
Audit planning, including preparation for the implementation of new Governmental Accounting Standards Board (GASB) pronouncements, documentation of internal control systems, compliance review, and transaction testing, will be completed during the interim audit stage. Interim audit work is expected to occur in late May or early June. The City will close its books by the end of September and will be ready for the final audit at that time. Final audit fieldwork is expected to begin during the first week of October but may begin earlier if the City is ready.

A draft Annual Comprehensive Financial Report (ACFR), including financial statements - 44 -

8 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

and notes, shall be provided to the City by November 1 to allow time for preparation of the transmittal letter, Management’s Discussion and Analysis (MD&A), and statistical section. City staff and the auditor will review the draft as expeditiously as possible to ensure timely completion of the report.

The final ACFR is due December 7 and is expected to be published thereafter. The auditor shall notify the City immediately if circumstances arise that may delay completion of the audit or submission of required reports.

C. Report Delivery and Due Dates
During the engagement, the auditor shall provide periodic status updates to the Director of Finance (or designee) and be available, as needed, to discuss accounting and auditing matters.

Upon completion of fieldwork, the auditor shall provide draft reports and recommendations for improvements to the Director of Finance and be available to meet with City staff to discuss draft reports. The City and auditor will review draft reports as expeditiously as possible.

All final reports shall be delivered to the Director of Finance by the due dates listed below.

Reports shall also be provided in requested electronic formats (e.g., Excel, Word, etc.), and complete audit reports shall be provided in text-searchable PDF format.

Report Due Date Deliverables
Bellflower Public Facilities Corporation
(BFPC)
August 15 10 bound copies and one PDF copy of
the audit report
Annual Comprehensive Financial
Report (ACFR)
December 7 Opinion letter, financial statements,
RSI, notes, electronic files (no bound
copies required)
Bellflower Financing Authority (BFA) December 15 10 bound copies and one PDF copy of the audit report
Gann Limit (Appropriations Limit)
Review
December 31 One original signed report and one PDF
copy
State Controller Cities Financial
Transactions Report
January 15 Auditor online submission and one PDF
copy of the completed report
LA County Measure W Audit Report February 28 Audit report and electronic copy Single Audit and OMB Form SF-SAC March 1 5 bound copies, 1 unbound copy, electronic files, and submission of the
reporting package and Form SF-SAC to
the Federal Audit Clearinghouse
Final signed reports, including all required hard copies and electronic files, shall be delivered to the City by the due dates listed above.

V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION

A. Finance Department Assistance

The Finance Department staff will be available during the audit to assist the firm by providing information, documentation, and explanations on a timely basis. The City’s - 45 -

9 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

Director of Finance (or designee) will be responsible for acting as the liaison between the audit firm and the accounting personnel.

The Finance Department will be available to provide systems documentation and explanations, or facilitate auditor access to the City’s accounting software.

B. Work Area, Telephone, and Office Equipment

The City will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to a telephone, a computer with access to the general ledger system, internet, and photocopying equipment.

C. Report Preparation

Report preparation, editing, printing, binding and pdf (for posting to the City’s website and emailing to regulatory agencies) versions shall be the responsibility of the auditor.

VI. PROPOSAL REQUIREMENTS

A. Submission of Proposal.

The following materials must be received by the City no later than the required due date for a proposing firm to be considered. All proposals must be typed or written in black ink.

Errors may be crossed out and corrected in ink and must be initialed by the person signing the proposal.

1. An original and a PDF file of the Proposal including the following:

a. Title Page

Title page showing the request for proposals subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal.

b. Table of Contents

c. Transmittal Letter

A signed letter of transmittal which briefly states the proposer's understanding of the work to be done, the commitment to perform the work within the time period, a statement why the firm believes it to be best qualified to perform the engagements and a statement that the proposal is a firm and irrevocable offer for a minimum of 120 days.

d. Detailed Proposal

The detailed proposal should follow the order set forth in Section VI B of this request for proposals.

2. To be considered, proposals must be received by the City no later than 5:00 p.m. on April 10, 2026. Proposers are required to submit proposals both as a sealed hard copy and electronically by email.
- 46 -

10 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

Proposals shall be delivered to:

City Clerk’s Office
City of Bellflower – City Hall
16600 Civic Center Drive
Bellflower, CA 90706
Attn: Anna Garan, Finance Director

In addition to the hard copy submission, proposers must submit one complete proposal in PDF format via email to [email protected]

Both the mailed hard copy and emailed PDF must be received by the City prior to the deadline. Proposals received after the deadline may not be considered.

B. Proposal Contents

1. General Requirements

The proposal should demonstrate the qualifications, competence and capacity of the firm seeking to undertake independent audits of the City, BPFC, and BFA in conformity with the requirements of this request for proposals.

As such, the substance of proposals will carry more weight than the form or manner of presentation. The proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements.

The proposal should address all points outlined in the request for proposals. It should be prepared simply and economically, providing a straightforward, concise description of the firm’s capabilities to satisfy the requirements of this request for proposals. While additional data may be presented, the following subjects must be included. They represent the criteria against which the proposal will be evaluated.

2. Independence

The firm should provide an affirmative statement that it is independent of the City as defined by auditing standards generally accepted in the United States of America and the General Accounting Office's Government Auditing Standards.

The firm should also list and describe the firm's (or proposed subcontractors') professional relationships involving the City, BPFC and BFA, 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.

3. License to practice in California

An affirmative statement should be included verifying the firm and all assigned key professional staff are properly licensed or registered to practice in the State of California.

- 47 -

11 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

4. Firm Qualifications and Experience

To qualify, the firm must have extensive experience in audits of local governments as well as experience with the preparation of ACFRs in compliance with all GASB requirements. The firm should state the size of their organization, the size of the firm’s governmental audit staff, the location of the office from which the work on this engagement is to be performed, the number and nature of the professional staff to be employed in this engagement on a full- time basis, and the number and nature of the staff to be so employed on a part- time basis. Staff consistency is an important consideration.

The firm shall submit a copy of its most recent external quality control (peer) review report, along with a statement indicating whether the review included governmental audit engagements. The firm shall also provide information on the results of any federal or State of California desk reviews or field reviews of its audits conducted during the past three (3) years. In addition, the firm shall disclose the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years by state regulatory bodies or professional organizations.

5. Partner, Supervisory and Staff Qualifications and Experience

The firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists who would be assigned to this engagement. Include resumes, indicating 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 (3) three years and membership in professional organizations relevant to the performance of this audit.

The firm should provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement.

Indicate how the quality of staff over the term of the agreement will be assured.

Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City. However, in either case, the City retains the right to approve or reject replacements.

Other audit personnel may be changed at the discretion of the firm provided that replacements have substantially the same or better qualifications or experience.

6. Similar Engagements with Other Government Entities

For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (minimum 5) performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the - 48 -

12 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

scope of work, date, engagement partners, total hours, if GFOA Certificate of Achievement was awarded and the name, telephone number and email address of the principal client contact. The City reserves the right to contact any or all of the listed references regarding the audit services performed by the firm.

7. Identification of Anticipated / Potential Audit Problems

The proposal should identify and describe any anticipated or potential audit problems, the firm’s approach to resolving these problems and any special assistance that will be requested from the City.

8. Proposed Fee

All references to dollar amounts in this solicitation and in vendor's response refer to United States currency.

a. Total All-Inclusive Maximum Price

The proposal should contain all pricing information relative to performing the audit engagement as described in this request for proposals. The total all-inclusive maximum price is to contain all direct and indirect costs including all out-of-pocket expenses.

The City, BPFC and BFA will not be responsible for expenses incurred in preparing and submitting the proposal. Such costs must not be included in the proposal.

The cost components should be submitted in the format provided in Attachment A.

b. Rates by Partner, Staff; Times the Hours Anticipated for Each

Attachment B should be completed indicating all professional fees and expenses in the format provided in the attachment, supporting the total all- inclusive maximum price.

c. Out-of-pocket Expenses Included in the Total All-Inclusive Maximum Fee

All estimated out-of-pocket expenses to be reimbursed must be presented on Attachment B. All expense reimbursements will be charged against the total all-inclusive maximum fee submitted by the firm.

d. Rates for Additional Professional Services

If it should become necessary for the City to request the auditor to render any additional services outside of the scope of this RFP, such additional work shall be performed only after written authorization is received from the City. Any such additional work agreed to shall be performed on a maximum-not-to-exceed basis and/or at the same rates set forth in the schedule of fees and expenses included in this fee proposal.

- 49 -

13 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

9. Manner of Payment

Progress payments will be made on the basis of hours of work completed during the course of the engagement in accordance with the firm’s dollar cost bid proposal. Interim billings shall cover a period of not less than a calendar month.

Final payment will be made after delivery of the firm’s final reports.

VII. EVALUATION OF AND RIGHT TO REJECT PROPOSALS

A. Evaluation of Proposals

The City will evaluate proposals with the intent of selecting a qualified audit firm that will best suit the needs of the City. Evaluation criteria include, but are not limited to, the following:

• Understanding of the audit and scope of work
• Demonstration of successful completion of audits of similar size cities • Client references
• Completeness and thoroughness of the proposal
• Cost

The City reserves the right to interview as many or few proposers as deemed appropriate by the City. The City also reserves the right to make its selection without conducting interviews.

The following are mandatory and principal selection criteria which will be considered during the evaluation process.

1. Mandatory Elements:

a. The audit firm must be independent and licensed to practice in the State of California.

b. The firm must have no conflict of interest with regard to any other work performed for the City or its related entities and must meet all independence requirements.

c. The firm must adhere to the instructions contained in this Request for Proposals regarding the preparation and submission of proposals.

d. The firm must submit a letter confirming the quality of its audit work based on the most recent external quality control review reports.

e. Work performed and reports issued must satisfy the requirements of the GFOA ACFR Award Program and Uniform Guidance.

2. Principal Elements:

a. The firm’s past experience and performance on comparable governmental engagements.

- 50 -

14 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

b. The qualifications and experience of the professional personnel assigned to the engagement, and the availability of management personnel for technical consultation.

c. Experience in resolving complex audit issues.

d. Adequacy of the proposed staffing plan for various segments of the engagement.

e. Municipal client list and five (5) references.

f. Demonstrated commitment to timeliness in the conduct and completion of the audit.

g. Cost.

B. Right to Reject Proposals

Submission of a proposal indicates acceptance by the firm of the conditions contained in this Request for Proposals unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City and the firm selected.

The City reserves the right, without prejudice, to reject any or all proposals and to waive any irregularities in the proposal process. The City may also reject the proposal of any proposer who has previously failed to properly perform or complete on time contracts of a similar nature, who is not in a position to perform such a contract satisfactorily, or who is in default of the payment of taxes, licenses, or other monies due to the City of Bellflower.

C. Default

In case of default by the vendor of any of the conditions of this proposal or contract resulting from this proposal, the vendor agrees that the City may procure the services from other sources and may deduct from the unpaid balance due the vendor, or may invoice the vendor for excess costs so paid, and prices paid by the City will be considered the prevailing market price at the time such purchase is made. - 51 -

15 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

ATTACHMENT A

AUDIT WORK - COST PROPOSAL

Name of Firm:

Address
Contact Name:

Contact Telephone
Number(s):

Contact E-mail Address

I, the undersigned, certify that I am duly authorized to represent the above-named firm and am empowered to submit this bid. In addition, I further certify that I am authorized to contract with the City of Bellflower on behalf of the above-named firm.

_____________________________________________________________________________ Name and Title (print)

______________________________________ ____________________________ Signature Date

Service Current
FY
2025-26
FY
2026-27
FY
2027-28
Option
Year
FY
2028-29
Option
Year
FY
2029-30
City Audit and Related
Reports $ 21,950 $ $ $ $ $
BPFC $ 2,125 $ $ $ $ $
BFA $ 2,125 $ $ $ $ $
GANN Limit Review Report $ 825 $ $ $ $ $ Single Audit and Related
Reports $ 4,625 $ $ $ $ $
Annual State Controller’s
Report $ 3,275 $ $ $ $ $
Measure W Safe,
Clean Water Program –
Municipal Program* $ 3,600 $
Include cost in
FY 2028-29 $ N/A
Measure W Safe,
Clean Water Program –
Caruthers Park Regional
Program* $ 2,300 $
Include cost in
FY 2028-29 $ N/A
Measure W Safe,
Clean Water Program –
Simms Park Regional
Program** $ 3,300 N/A $
Include cost in
FY 2029-30 $
Total Cost $ 44,125 $ $ $ $ $

16 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

ATTACHMENT B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR

THE AUDIT OF THE FINANCIAL STATEMENTS

FY 2025-26 Audit Hourly Rate Total Hours TOTAL

Partners
Managers
Supervisory Staff
Professional Staff
Clerical Staff
Other (specify)

Subtotal

Meals and Lodging
Transportation
Report Preparation, Word Processing,
and Printing
(if requested by City)

Other (specify)
Total
Total all-inclusive maximum price for FY 2025-26 Audit

FY 2026-27 Audit Hourly Rate Total Hours TOTAL

Partners
Managers
Supervisory Staff
Professional Staff
Clerical Staff
Other (specify)

Subtotal

Meals and Lodging
Transportation
Report Preparation, Word Processing,
and Printing
(if requested by City)

Other (specify)
Total
Total all-inclusive maximum price for FY 2026-27 Audit
- 53 -

17 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

ATTACHMENT B (Continued)

FY 2027-28 Audit Hourly Rate Total Hours TOTAL

Partners
Managers
Supervisory Staff
Professional Staff
Clerical Staff
Other (specify)

Subtotal

Meals and Lodging
Transportation
Report Preparation, Word Processing,
and Printing
(if requested by City)

Other (specify)
Total
Total all-inclusive maximum price for FY 2027-28 Audit

FY 2028-29 Audit Hourly Rate Total Hours TOTAL

Partners
Managers
Supervisory Staff
Professional Staff
Clerical Staff
Other (specify)

Subtotal

Meals and Lodging
Transportation
Report Preparation, Word Processing,
and Printing
(if requested by City)

Other (specify)
Total
Total all-inclusive maximum price for FY 2028-29 Audit

- 54 -

18 CITY OF BELLFLOWER, CA

REQUEST FOR PROPOSALS

PROFESSIONAL AUDITING SERVICES

ATTACHMENT B (Continued)

FY 2029-30 Audit Hourly Rate Total Hours TOTAL

Partners
Managers
Supervisory Staff
Professional Staff
Clerical Staff
Other (specify)

Subtotal

Meals and Lodging
Transportation
Report Preparation, Word Processing,
and Printing
(if requested by City)

Other (specify)
Total
Total all-inclusive maximum price for FY 2029-30 Audit

- 55 -

15-H
TO: Honorable Mayor and Members of the City Council

ATTENTION: Ryan Smoot, City Manager

FROM: Mayra Ochiqui, City Clerk

SUBJECT: Consideration and possible action to authorize the City Manager to execute Amendment No. 1 to AFN 1108 with Pasadena Consulting Group, dba Electronic Filing Systems, in a form approved by the City Attorney, to expand the scope of services to include Fiscal and Financial Training required pursuant to SB 827 and Ethics Training required pursuant to AB 1234.

DATE: May 26, 2026

EXECUTIVE SUMMARY

Senate Bill (SB) 827 creates a new statewide two-hour, mandatory Fiscal and Financial Training requirement for local agency officials and departments heads . Beginning January 1, 2026, newly seated officials must complete their initial two-hour ethics training within six months of assuming office. Officials in service before January 1, 2026, must complete the fiscal training by January 1, 2028. Officials who begin service on or after January 1, 2026, must complete training within six months. Thereafter, training repeats every two years.

If approved, this amendment will expand the scope of work of Agreement File No. 1108 with Pasadena Consulting Group LLC, DBA Electronic Filing Systems, to include online training services for compliance with Fiscal and Financial Training pursuant to SB 827 within the current software platform offered for electronic filing. The vendor will also include online Ethics Training pursuant to AB 1234 for all active filers at no additional cost. Note that online training for both SB 827 and AB 1234 are intended to be used for newly seated public officials on an as-needed basis and will not replace the in-person training hosted by the City on a biennial basis. The two-year training cycle for Ethics Training pursuant AB 1234 also remains unchanged.

RECOMMENDATION TO CITY COUNCIL

1) Authorize the City Manager to execute Amendment No. 1 to AFN 1108, in a form approved by the City Attorney; or

2) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT

The additional training will be offered on an as-needed basis at a cost of $50 per individual training session. It is estimated that 20 sessions may be used per year at a cost of approximately $1,000. Sufficient funds are budgeted in Account No. 010-47299-1200.

Page 1 of 3 ends

Staff Report – Amendment No. 1 to AFN 1108; Fiscal and Financial Training required pursuant to SB 827
May 26, 2026

Page 2 of 3 ends

BACKGROUND

Senate Bill (SB) 827 updates and expands California’s mandatory training framework for local officials. SB 827 creates a new statewide two-hour, mandatory Fiscal and Financial Training requirement for local agency officials and departments heads. Under existing law, any member of a City legislative body or elected Bellflower official receiving any compensation, salary, stipend, or expense reimbursement, as well as designated employees, must complete two hours of ethics training every two years. SB 827 makes two major changes. First, it expands who must receive ethics training, ensuring that department heads and similar administrative officers are included within the AB 1234 framework. This is already a current practice for the City, as all designated filers are included in the biennial Ethics Training. Second, it creates a new, standalone fiscal and financial training mandate for a broad range of local officials. The Legislature adopted this new mandate in response to various audit findings of local fiscal m ismanagement and expressly declared local fiscal stewardship as a matter of statewide concern making SB 827 applicable to all cities, including charter cities.

Beginning January 1, 2026, newly seated officials must complete their initial two -hour ethics training within six months of assuming office. Officials in service before January 1, 2026, must complete the fiscal training by January 1, 2028. Officials who be gin service on or after January 1, 2026, must complete training within six months. Thereafter, training repeats every two years.

SB 827 creates a new statewide baseline for fiscal competency. It requires at least two hours of fiscal and financial training every two years for a wide set of City officials, including:
• Legislative body members (e.g., Planning Commissioners); • Elected officials (e.g., Councilmembers);
• City Council-appointed officials who make fiscal, budgeting, or public resource use decisions or recommendations as part of their official duties; • City executives and similar administrative officers; and • Employees designated by the City Council.

This fiscal training requirement is new under SB 827. The training content must include:
• Financial administration roles and responsibilities;
• Financial policies and fiscal management;
• Municipal budgets and budget processes;
• Financial reporting and auditing;
• Capital financing and debt management;
• Local agency revenue mechanisms;
• Pensions and other postemployment benefits (“OPEB”);
• Cash management and investments, including the prudent investor standard; • Ethics of safeguarding public resources;
• General fiscal and financial planning principles tied to the official’s role; • Laws relevant to overseeing agency operations; and
• Laws and practices related to procurement and contracting responsibilities.

Staff Report – Amendment No. 1 to AFN 1108; Fiscal and Financial Training required pursuant to SB 827
May 26, 2026

Page 3 of 3 ends

BACKGROUND – Continued

Training may be completed in person, online, or via self -study materials with testing.

Providers must develop content in consultation with recognized experts in local government finance and must issue proof of participation. Given that this is a new mandate, it has been difficult to find training available that will satisfy the requirements.

Training opportunities offered by various entities range from $50 to over $200 per individual training. The City’s current provider for electronic filing software is offering online training in collaboration with MV Cheng & Associates, a consulting firm specializing in finance, human resources/risk management, and information technology. MV Cheng & Associates will be responsible for the content of the training while Pasadena Consulting Group LLC, DBA Electronic Filing Systems, is the service provider.

If approved, this amendment will expand the scope of work of Agreement File No. 1108 with Pasadena Consulting Group LLC, DBA Electronic Filing Systems, to include online training services for compliance with Fiscal and Financial Training pursuant to SB 827 within the current software platform for electronic filing. The vendor will also include online Ethics Training pursuant to AB 1234 for all active filers at no additional cost. Note that online training for both SB 827 and AB 1234 are intended to be used for newly seated public officials on an as-needed basis and will not replace the in-person training hosted by the City on a biennial basis. The two-year training cycle for Ethics Training pursuant AB 1234 also remains unchanged.

Page 1 of 2 ends

15-I
TO:Honorable Mayor and Members of the City Council
ATTENTION:Ryan Smoot, City Manager
FROM:Len Gorecki, Assistant City Manager/Director of Public Works Sarah Ho, Public Works Manager
SUBJECT:Consideration and possible action to award a contract to Vector USA for the installation of Security Cameras at the Bellflower Youth and Senior Center Facility and authorize the City Manager to execute Agreement File No. 1141 in a form approved by the City Attorney.

Date:May 26, 2026

EXECUTIVE SUMMARY
This action would award a contract to Vector USA in the amount $184,789.11 to perform the installation of security cameras at the Bellflower Youth and Senior Center Facility as part of City Project Specifications No. 23/24-07.

RECOMMENDATION TO CITY COUNCIL
1) Authorize the City Manager to execute Agreement File No. 1141 with Vector USA in a form approved by the City Attorney; or
2) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT
Funding for the Bellflower Youth and Senior Center Facility was included in the Capital Improvements Project Budget and is available in Account Nos. 012-47604-9000-116 and 011-47604-9000-116.

DISCUSSION
Included in the specifications for Bellflower Youth and Senior Center Facility is the installation of a security camera system for monitoring of the facility. In accordance with BMC 3.28.090.C, our IT department solicited bids from multiple contractors to provide the equipment and installation and received three informal bids. The results are as follows:

BIDDER BID PRICE
Vector USA $184,789.11
American Business Machines $202,841.29
BCS Consultants $237,779.30

Staff Report – AFN 1141
May 26, 2026

Page 2 of 2 ends

DISCUSSION – Continued
Staff notes that Vector USA, in addition to having the most reasonable price, was professional, showed strong attention to detail, and was responsive to all communication with the City. For these reasons staff concludes that Vector USA is the lowest responsive and responsible informal bidder and recommends that the City Council award a contract for these services.
-2-

15-J
TO:Honorable Mayor and Members of the City Council
ATTENTION:Ryan Smoot, City Manager
FROM:Len Gorecki, Assistant City Manager/Director of Public Works Kimberly Gonzalez, Public Works Coordinator
SUBJECT:Consideration and possible action to adopt Resolution No. 26-19 – A Resolution of the City of Bellflower electing to withdraw from the Uniform Public Construction Cost Accounting Act and repealing Resolution No. 20-59.

DATE:May 26, 2026

EXECUTIVE SUMMARY
The proposed Resolution would declare the City’s intent to withdraw from the Uniform Public Construction Cost Accounting Act (“UPCCAA”) and repeal Resolution No. 20-59 in its entirety.

RECOMMENDATION TO CITY COUNCIL
1) Adopt Resolution No. 26-19; or
2) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT
The City should not experience any fiscal impacts based on its election to withdraw from UPCCAA as the City has previously established purchasing procedures that govern public works projects under Bellflower Municipal Code (BMC) Chapter 3.30.

DISCUSSION
On August 24, 2020, the City adopted Resolution No. 20-59 electing to participate in UPCCAA and adopted Ordinance No. 1400 adding BMC Chapter 3.30 increasing the thresholds for the City Manager’s spending authority and ability to use informal bidding procedures on public works projects as defined in Public Contract Code § 22002 (c).

On November 5, 2024, the voters approved Measure B which adopted the City Charter for the City of Bellflower. BMC Chapter 3.30 was amended to implement the City’s Charter and removed all references to UPCCAA. To withdraw from the UPCCAA, Public Contract Code § 22030 allows the City to adopt a resolution during a public meeting stating its intent to withdraw and then filing an approved copy with the State Controller’s Office. The Public Works Director recommends that the City Council adopt Resolution No. 26-19 to formally withdraw from UPCCAA.

ATTACHMENT
Resolution No. 26-19.......................................................................................................2 -1-

Page 1 of 2 ends

CITY OF BELLFLOWER
RESOLUTION NO. 26-19

A RESOLUTION OF THE CITY OF BELLFLOWER ELECTING TO

WITHDRAW FROM THE UNIFORM PUBLIC CONSTRUCTION COST
ACCOUNTING ACT AND REPEALING RESOLUTION NO. 20-59
THE CITY COUNCIL RESOLVES AS FOLLOWS:

SECTION 1.Recitals. The City Council finds and declares as follows:

A. On August 24, 2020, the City Council adopted Resolution No. 20-59 declaring the City’s intent to become subject to the Uniform Public Construction Cost Accounting Act and added Chapter 3.30 to Title 3 of the Bellflower Municipal Code to extend the City’s election under the Uniform Public Construction Cost Accounting Act to all forms of “public projects” as defined in Public Contract Code § 22002(c).

B. On February 10, 2025, the City Council adopted Ordinance No. 1441 amending Bellflower Municipal Code Chapter 3.30 entitled “Public Works Contracts” and set forth provisions governing public works projects based on the City’s Charter.

C. Pursuant to Public Contract Code § 22030 participating local public agencies may withdraw from the Act by filing an approved resolution of the agency’s election to withdraw with the State Controller’s Office.

SECTION 2.Actions. The City Council directs the City Clerk to notify the California State Controller regarding the City’s adoption of Resolution No. 26-19 electing to withdraw from the Uniform Public Construction Cost Accounting Act.

SECTION 3.Approval.The Mayor, or presiding officer, is authorized to affix his signature to this Resolution signifying its adoption by the City Council of the City of Bellflower, and the City Clerk, or designee, is directed to attest thereto.

SECTION 4.Preservation. This Resolution does not affect any penalty, forfeiture, or liability incurred before, or preclude prosecution and imposition of penalties for any violation occurring before, this Resolution’s effective date. Any such amended part will remain in full force and effect for sustaining action or prosecuting violations occurring before the effective date of this Resolution.

City of Bellflower
Resolution No. 26-19

Page 2 of 2 ends

SECTION 8.Effective Date. This Resolution will become effective immediately upon adoption and will remain effective unless repealed or superseded.

PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER THIS 26TH DAY OF MAY 2026.
________________________________
Sonny R. Santa Ines, Mayor
ATTEST:
________________________________
Mayra Ochiqui, City Clerk
APPROVED AS TO FORM:
________________________________
Karl H. Berger, City Attorney
-3-

Page 1 of 2 ends

15-K
TO:Honorable Mayor and Members of the City Council
ATTENTION:Ryan Smoot, City Manager
FROM:Len Gorecki, Assistant City Manager/Director of Public Works Sarah Ho, Public Works Manager
SUBJECT:Consideration and possible action to receive and file Agreement File No. 523.4, in a form approved by the City Attorney, with the Los Angeles Gateway Region Integrated Regional Water
Management Joint Powers Authority, to extend the term for and cost sharing for the installation of monitoring equipment and monitoring pursuant to the Harbor Toxic Pollutants total maximum daily loads.

Date:May 26, 2026

EXECUTIVE SUMMARY
Agreement File No. 523.4 with the Los Angeles Gateway Region Integrated Regional Water Management Joint Powers Authority (“GWMA”) for continued cost sharing for the installation of monitoring equipment and monitoring pursuant to the Harbor Toxic Pollutants total maximum daily loads (“TMDL”). This agreement replaces the previous Agreement File No. 523.3 for the same service.

RECOMMENDATION TO CITY COUNCIL
1) Receive and file Agreement File No. 523.4, in a form approved by the City Attorney; or
2) Alternatively, discuss and take other action related to this item.

FISCAL IMPACT
The cost per the terms of the agreement is $818.17 for FY 2026-2027, $850.90 for FY 2027-2028 and $884.93 for FY 2028-2029. Funds for this program are budgeted under Account No. 320-41200-6020 (Measure W – Safe Clean Water Program Funds).

DISCUSSION
On May 5, 2011, the Los Angeles Regional Water Quality Control Board (Regional Board) adopted the Harbors Toxics TMDL, which named the City of Bellflower as a responsible party. On March 23, 2012, the TMDL was subsequently approved by the U.S. Environmental Protection Agency (EPA).
-1-

Staff Report – AFN 523.3
April 14, 2025

Page 2 of 2 ends

DISCUSSION – Continued
In order to facilitate the achievement of the objectives of the Toxics TMDL, various agencies, including City of Bellflower recommended the installation of one monitoring station in the Los Angeles River at Wardlow Road, one in the San Gabriel River near Spring Street, and one in the Coyote Creek also near Spring Street, and to conduct monitoring at said stations. The cost would be shared by the agencies based on a 50% equal share for all agencies and 50% based on area.

On June 24, 2015, the City entered in Agreement File No. 523.1 with the GWMA for cost sharing for the installation of the recommended monitoring equipment and monitoring costs. The term of that agreement was for three years from July 1, 2015, through June 30, 2018.

On August 21, 2018, the City Manager executed Agreement File No. 523.2 extending the term of the agreement from July 1, 2018, through June 30, 2023.

On March 31, 2025, the City Manager executed Agreement File No. 523.3 extending the term of the agreement from July 1, 2023, through June 30, 2026.

Agreement File No. 523.4 will extend the agreement to June 30, 3031. The cost per the terms of the agreement is $818.17 for FY 2026-2027, $850.90 for FY 2027-2028 and $884.93 for FY 2028-2029.
-2-

TO: Honorable Members of the City Council

ATTENTION: Ryan Smoot, City Manager

FROM: Victor A. Sanchez, Mayor Pro Tem

SUBJECT: Consideration and possible action to receive and file Official Travel Report – California Contract Cities Association, 2026 Annual Municipal Seminar, May 14 -17, 2026 (Pursuant to AB 1234).

DATE: May 26, 2026

EXECUTIVE SUMMARY

See attached Official Travel Report.

RECOMMENDATION TO CITY COUNCIL

1) Receive and file Official Travel Report for the California Contract Cities Association, 2026 Annual Municipal Seminar ; or

2) Alternatively, discuss and take other action related to this item.

ATTACHMENT

Official Travel Report ..................................................................................................... 2

15-L

TO: Honorable Members of the City Council

ATTENTION: Ryan Smoot, City Manager

FROM: Victor A. Sanchez, Mayor Pro Tem

SUBJECT: Official Travel Report – California Contract Cities Association, 2026 Annual Municipal Seminar, May 14 -17, 2026 (Pursuant to AB 1234)

DATE: May 26, 2026

State law requires that local government officials report on their official travel activities when public funds are expended. Therefore, p ursuant to California Government Code Sections 53232.2 and 53232.3 and Bellflower City Council Resolution No. 06-02, the following Travel Report is submitted to the City Council.

Council Members Ray Dunton, Dan Koops and I traveled to Indian Wells, CA, for the California Contract Cities Association, 2026 Annual Municipal Seminar.

Dates of the conference were May 14-17, 2026.

Conference travel dates are as follows:

Ray Dunton, Victor Sanchez

Arrived - Wednesday, May 13, 2026
Departed - Sunday, May 17, 2026

Dan Koops

Arrived - Thursday, May 14, 2026
Departed - Sunday, May 17, 2026

Attachment: Conference Program

C: City Clerk
Director of Finance

T RAVEL R EPORT

20 ANNUAL
26HUNICIPAL

SEMINAR

WELCOME
THE POWER OF US:

LEADING WITH PURPOSE,

BUILDING WITH PRIDE

AGENDA
THURSDAY, MAY 14
2026 CCCA ANNUAL GOLF TOURNAMENT 7:00 AM - 4:00 PM
Indian Wells Golf Resort
SHOTGUN START 8:00 AM
Indian Wells Golf Resort
TOURNAMENT RECEPTION AND RAFFLE 1:00 PM
Indian Wells Golf Resort
REGISTRATION OPEN 3:00 PM - 5:00 PM
Crystal Ballroom Foyer
WELCOME RECEPTION 5:00 PM - 6:30 PM
Cascade Landing
FRIDAY, MAY 15
WELCOME CONTINENTAL BREAKFAST 7:00 AM - 8:30 AM ts
Crystal Ballroom Foyer
NEW MEMBER WELCOME BREAKFAST 7:00 AM - 8:15 AM
Cava Restaurant
SEMINAR WELCOME/BUSINESS SESSION 8:30 AM - 9:00 AM
Crystal Ballroom
SESSION 1: MONTEBELLO'S MOMENTUM:

MAPPING A MODERN ECONOMIC PLAN 9:00 AM -10:00 AM
Crystal Ballroom
BREAK

10.-OOAM-10:10AM
SESSION 2:

HOW WE HOUSE THE HOMELESS IN WEHO 10:10 AM -11:10 AM
Crystal Ballroom
BREAK
11:10 AM -11:20 AM
SESSION 3: WELL, WELL, WELL,
WHY WATER EDUCATION WORKS 11:20 AM -12:20 PM
Crystal Ballroom
BREAK
120 PM -1210 PM
SESSION 4 (LUNCH SESSION): LEADERSHIP IN LOCKSTEP:

LINKING LOCAL AND COUNTY PRIORITIES 12:30 PM - 2:00 PM
Crystal Ballroom
PRESIDENT'S RECEPTION 2:00 PM - 3:15 PM
Crystal Foyer
AB 1661- SEXUAL HARRASMENT TRAINING 2:15 PM - 4:15 PM
Valencia I -IV

AGENDA
SATURDAY, MAY 16
BREAKFAST BUFFET 8:00 AM - 9:30 AM V
SESSION 5: MODERNIZE AND MULTIPLY: USING GOOGLE
Al TO BOOST CITY CAPACITY 9:00 AM -10:00 AM
Crystal Ballroom
BREAK...... »
�.1o:ooAM -10.10 AM
SESSION 6: LEADING TOGETHER:

LINKING CITIES, DISTRICTS, AND LACOE 10:10 AM -11:10 AM Crystal Ballroom
BREAK................»»»...»...»»........»».»»..............»........»................ .......»..11:10 AM -11:20 AM SESSION 7: COMMAND AND COORDINATION:

COUNCIL ROLES IN CRISES 11:20 AM -12:20 PM
Crystal Ballroom
BREAK 12:20 PM -1230 PM
SESSION 8: (LUNCH SESSION): PREVENTION AND PROTECTION:

A PUBLIC SAFETY CONVERSATION 12:30 PM - 2:00 PM
Crystal Ballroom
AB 1234: ETHICS TRAINING 2:15 PM - 4:15 PM
Valencia 1 -IV
INSTALLATION DINNER RECEPTION 6:00 PM - 6:30 PM
Crystal Foyer
INSTALLATION DINNER 6:30 PM - 8:00 PM
Crystal Ballroom
FIREWORKS RECEPTION 8:15 PM - 9:00 PM
Rose Lawn
SPECIAL ENTERTAINMENT: DJ FRANKY D. FRESH
ON THE WHEELS OF STEEL 9:00 PM -11:30 PM
Stir Lounge
SUNDAY, MAY 17
JOHN'S SUNNY SUNDAY SOIREE BRUNCH 8:00 AM -10:30 AM 'V
Mountain View Room

SPEAKER SIGN -IN SHEET
(Voluntary)

BELLFLOWER CITY COUNCIL REGULAR MEETING
May 26, 2026

PLEASE PRINT LEGIBLY
NAME
J .0r)ii :7oruult

ORGANIZATION
(if applicable)

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES ) SS

CITY OF BELLFLOWER
I, Mayra Ochiqui, City Clerk, of the City of Bellflower, do hereby declare under penalty of perjury, that the Agenda for the Regular Meeting of the Bellflower City Council to be held on Tuesday, May 26, 2026, at 5:30 p.m., was posted Thursday, May 21, 2026, at the following locations in the City of Bellflower:

City Hall Lobby and Doors, 16600 Civic Center Drive
City Website at www.bellflower.org
Clifton M. Brakensiek Library
Executed this 21st day of May 2026 at Bellflower, California.

ITEM 12-A PUBLIC HEARING
TO CONSIDER ADOPTING RESOLUTION NO. 26-17– A RESOLUTION

AUTHORIZING THE CITY MANAGER TO EXECUTE PURCHASE AND SALE AGREEMENT FILE NO. 1140, IN A FORM APPROVED BY THE CITY ATTORNEY

BETWEEN THE CITY OF BELLFLOWER AND ANAYA NATURAL FOODS LLC

AND TO TRANSFER THE NECESSARY FUNDS FROM THE UNASSIGNED

GENERAL FUND RESERVE TO THE PROPERTY ACQUISITION RESERVE FOR THE PURCHASE OF REAL PROPERTY LOCATED AT 16710-16712
BELLFLOWER BOULEVARD (APN 710-013-002 & APN 7109-013-00074)

DISCUSSION
•LOCATION : DOWNTOWN BELLFOWER
16710-16712 BELLFLOWER BLVD.
•2 CONTIGUOUS VACANT PARCELS
•APPROXIMATELY 7,000 SF
•IN APRIL, THE PROPERTY WAS LISTED FOR $624,999
•NEGOTIATED $600,000 WITH A 30-DAY ESCROW
•ACCEPTED BY SELLER
FLOWER ST.

BELMONT ST.

BE
L
L
F
L
O
W
E
R

B
L
V
D
.

16710-16712
Bellflower Blvd.

DISCUSSION
•PURCHASE REPRESENTS KEY ASSET AND ECONOMIC DEVELOPMENT OPPORTUNITY THAT

WILL CONTRIBUTE TO THE ECONOMIC GROWTH AND THE ECONOMIC DEVELOPMENT OF

THE DOWNTOWN BELLFLOWER AREA
•SUMMARY REPORT INCLUDED PURSUANT TO GOVERNMENT CODE SECTION 52201 •DESCRIBES THE TERMS OF THE ACQUISITION
•ALL PROCEEDS FROM ANY FUTURE LEASE OR SALE OF THE PROPERTY WILL BE DEPOSITED INTO THE CITY’S GENERAL FUND

RECOMMENDATION
1) OPEN THE PUBLIC HEARING; TAKE DOCUMENTARY AND TESTIMONIAL EVIDENCE; AND AFTER CONSIDERING THE EVIDENCE, ADOPT
RESOLUTION NO. 26-17 AUTHORIZING THE CITY MANAGER TO EXECUTE PURCHASE AND SALE AGREEMENT FILE NO. 1140, IN A FORM APPROVED

BY THE CITY ATTORNEY AND TO TRANSFER THE NECESSARY FUNDS

FROM THE UNASSIGNED GENERAL FUND RESERVE TO THE PROPERTY ACQUISITION RESERVE; OR
2) ALTERNATIVELY, DISCUSS AND TAKE OTHER ACTION RELATED TO THIS ITEM

Bellflower City CouncilMay 26, 2026

Bellflower City Council
May 26, 2026