Big Bear Lake City Council
March 13, 2024

CITY COUNCIL REGULAR MEETING AGENDA
MARCH 13, 2024
Closed Session: 4:30 p.m., ECR, Civic Center, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315 Open Session: 5:00 p.m., Hofert Hall, Civic Center, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315

COUNCILMEMBERS

MAYOR PERRI MELNICK

MAYOR PRO TEM KENDI SEGOVIA

COUNCILMEMBER RICK HERRICK

COUNCILMEMBER RANDALL PUTZ

CITY STAFF

CITY MANAGER ERIK SUND

ASSISTANT CITY MANAGER/CITY CLERK ERICA STEPHENSON

CITY ATTORNEY STEPHEN DEITSCH
If members of the public cannot attend the meeting, the City encourages the public to submit written public communications about any item on this meeting agenda, or about any subject matter within the jurisdiction of the City, to the City Clerk either in person, via mail or by email at [email protected]. If your comment is related to a specific Agenda item, please identify the Agenda item in the header of your letter or the subject line of your email. All written communications received by the City Clerk prior to the meeting will be distributed to the City Council prior to the start of the meeting, however, the public is encouraged to submit comments by 8:00 am on the day of the meeting to ensure adequate time for City Council review and consideration.

OPEN SESSION – 4:30 P.M.

CALL TO ORDER

ROLL CALL
CLOSED SESSION COMMUNICATIONS - Any member of the public is entitled to speak on Closed Session Agenda items. If you wish to address any other items listed on the agenda, you must do so during Open Session.

DECLARATION OF CLOSED SESSION ITEMS

1. CONFERENCE WITH REAL PROPERTY NEGOTIATORS pursuant to Gov. Code Section 54956.8 Property: 40940 Pennsylvania Ave (Former Big Bear Elementary School Site), APN:0309-111-01 City Negotiator: City Manager Erik Sund
Negotiating Party: Bear Valley Unified School District
Under Negotiation: Price & Terms of Payment

RECESS TO CLOSED SESSION
RECONVENE OPEN SESSION – 5:00 P.M.

PLEDGE OF ALLEGIANCE

CITY COUNCIL AGENDA
MARCH 13, 2024 - Page 2

INVOCATION
An Invocation provided by Pastor Mike Craig from Bear Valley Church.

EVENT CALENDAR FOR THE PERFORMING ARTS CENTER - For tickets please contact the box office at (909) 866-4970 or visit www.citybigbearlake.com • Mountain Top Strings presents An Afternoon with Vivaldi and Friends on March 16 at 4:00 pm.

PRESENTATIONS
• Presentation from Kelly Ent, Deputy City Manager / Chief Financial Officer providing the City’s Quarterly (July 2023 – December 2023) Financial Update. • Presentation from Erik Sund, City Manager providing an overview of this year’s winter parking citations.

RESULTS OF CLOSED SESSION

CITY STAFF ANNOUNCEMENTS IN RESPONSE TO PUBLIC COMMENTS MADE AT THE 2/14/24 REGULAR CITY COUNCIL MEETING AND THE 2/29/24 SPECIAL CITY COUNCIL

MEETING
PUBLIC COMMUNICATIONS (PART 1) - At this time, general Public comment is permitted only on consent calendar items and other matters not listed on the posted agenda that are within the subject matter and jurisdiction of the City. Public comment on specific items listed on the posted agenda, such as public hearing & discussion or action items, will be taken later in the meeting when the item is called for discussion. When addressing the City Council, please keep the following in mind; State law prohibits the City Council from taking any action on items not listed on the agenda. Therefore, the City Council is prevented from engaging in discussion or deliberation regarding the public’s comments or inquires on non-agendized topics, although the City Council and/or City staff can make brief statements related to a public comment. Each speaker has a 3 minute maximum time limit subject to adjustment at the discretion of the Presiding Officer. To allow City Council sufficient time to address agendized City business, if Public Communications Part 1 exceeds one hour, the remaining public speakers will be allowed to provide public comments during Public Communications Part 2. Participants cannot cede their speaking time to another person. To help ensure a respectful and efficient meeting, please address the Council directly, not the audience, and refrain from disruptive comments and applause. We appreciate your attendance and your participation in our local government proceedings.

1. CONSENT CALENDAR

1.1 APPROVE DEMANDS – CHECK ISSUE DATE 1/26/24 THROUGH 2/29/24 IN THE AMOUNT OF $2,057,506.26 AND THE JANUARY 2024 TREASURER’S REPORT

1.2 RESOLUTION AWARDING A PROFESSIONAL SERVICES AGREEMENT TO

LANCE, SOLL & LUNGHARD, LLP FOR FINANCIAL AUDITING AND

REPORTING SERVICES
Staff’s recommendation: Adopt a Resolution Awarding a Professional Services Agreement to Lance, Soll & Lunghard, LLP for Financial Auditing and Reporting Services.

1.3 RESOLUTION APPROVING A VECTOR CONTROL SERVICES AGREEMENT

WITH COUNTY OF SAN BERNARDINO DEPARTMENT OF PUBLIC HEALTH

CITY COUNCIL AGENDA
MARCH 13, 2024 - Page 3
Staff’s recommendation: Adopt a Resolution Approving a Vector Control Services Agreement with County of San Bernardino Department of Public Health.

1.4 RESOLUTION AWARDING A CONSTRUCTION CONTRACT TO WGJ
ENTERPRISES DBA PCI FOR THE 2024 CITYWIDE LINE STRIPING PROJECT Staff’s recommendation: Adopt a Resolution Awarding a Construction Contract to WGJ Enterprises DBA PCI for the 2024 Citywide Line Striping Project.

1.5 RESOLUTION AUTHORIZING AN AGREEMENT WITH SWEEPING CORP OF

AMERICA FOR CITYWIDE STREET SWEEPING SERVICES
Staff’s recommendation: Adopt a Resolution Authorizing an Agreement with Sweeping Corp of America for Citywide Street Sweeping Services.

1.6 RESOLUTION APPROVING THE SAN BERNARDINO COUNCIL OF
GOVERNMENTS JOINT POWERS AGREEMENT AMENDMENT NO. 4

REGARDING MEMBER DUES
Staff’s recommendation: Adopt a Resolution Approving the San Bernardino Council of Governments Joint Powers Agreement Amendment No. 4 Regarding Member Dues.

ITEMS REMOVED FROM THE CONSENT CALENDAR

2. DISCUSSION/ACTION ITEMS

2.1 BIG BEAR LAKE TOURISM BUSINESS IMPROVEMENT DISTRICT (BBLTBID)

PRESENTATION
Staff’s recommendation: Receive a presentation from staff and provide direction as appropriate.

PUBLIC COMMUNICATIONS (PART 2)

3. COMMENTS, ANNOUNCEMENTS & ADDITIONAL CITY BUSINESS
• CITY CLERK, CITY ATTORNEY & CITY MANAGER COMMENTS
• COUNCILMEMBER BOARD/COMMITTEE REPORTS & COMMENTS

ADJOURNMENT

TENTATIVE ITEMS TO BE CONSIDERED AT A FUTURE PUBLIC MEETING Quarterly Fire Protection District Meeting – April 10, 2024 FY 24/25 Budget Workshop – May 8, 2024
FY 24/25 Budget Adoption– June 12, 2024

CITY COUNCIL AGENDA
MARCH 13, 2024 - Page 4

DECLARATION OF POSTING
I hereby certify under penalty of perjury, under the laws of the State of California, that the foregoing agenda was posted in accordance with the applicable legal requirements. Dated this 7th day of March 2024.

Erica Stephenson, City Clerk

The City of Big Bear Lake wishes to make all of its public meetings accessible to the public. If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (909) 866-5831. Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

CITY OF BIG BEAR LAKE
March 13, 2024
City Council Meeting
Presentation Materials

QUARTERLY FINANCIAL REPORT
Second Quarterly Update for Fiscal Year 2023-24
BIG BEAR LAKE California (July – December 2023)

CITY OF

Additional financial information available here

CURRENT FINANCIAL CONDITION
The City’s financial condition remains solid
and in line with budget projections. The
adopted budget includes a fund balance
reduction of $8.2 million which is indicative
of the planned investment in street and capital
improvements. Factoring out the use of fund
balance for those one-time expenditures, the
available funds are projected to increase by
$1.6 million.

As of the close of the second quarter,
expenditures to date are in excess of revenue
received. This is to be anticipated due to the
timing of when funds are expected to be
received. Budget projections take into
account these time lags. Therefore, activity to
date is consistent with the previous year and
budget expectations. The discussion that
follows will review the fiscal activity through
December and will provide additional insight
into the various funds and timing differences.

GENERAL FUND
The General Fund is the City’s operating
fund. Revenues are available for general
purposes and are used to pay for services such
as street maintenance, snow removal, public
safety as well as general operations. The
General Fund has three major sources of
revenue: property taxes, transient occupancy
taxes, and sales and use taxes. The adopted
revenue budget anticipates these major
revenue sources will generate $15.1 million,
representing 71.2% of the anticipated
General Fund revenue.

General Fund revenues received through
December 2023 total $9.1 million, or 42.9%
of the $21.1 million budgeted for the year.

This is consistent with the 42.7% collected by
this time last year. When comparing actual
revenues received during this first six months
to the same period last year, there is a
reduction in revenue. This is due to an
accounting change. The previous year
revenue included grant proceeds which are
now accounted for in a Special Revenue
Fund. Adjusting for that change, receipts
through December are slightly ahead of the
previous year by $55,000, or 0.6%, which is
consistent with budget projections.

Expenditures for the first half of the year total
$12.9 million, or 44.1% of the $29.1 million
annual budget. During the same period last
year, $12.2 million, or 48.7% of the annual
budget, was expended. This is consistent with
budget expectations.

General Fund Revenues:

As the City’s operating fund, just under half
(48.4%) the revenue generated across all
funds, excluding interfund transfers, is
generated by the General Fund. The table
below shows the various categories of
General Fund Revenues. The discussion that
follows will review performance to date and
provide comparisons to the previous year.

Quarterly Financial Report   Second Quarterly Update for FY 2023‐24

Note: Reduction in revenue is primarily due to an accounting change depositing grant proceeds into a separate fund.

Property Taxes: Through December, $2.7
million, or 49.1% of the annual budget has
been received. Revenues are collected via the
property tax roll. The City receives a majority
of the revenue semi-annually in December
and April. Collections to date are consistent
with budget expectations.

Sales Taxes: Sales tax revenue of $1.1
million, or 29.8% of the $3.7 million budget,
is in line with the prior year revenue of $1.1
million, or 31.7% of budget, and is consistent
with budget projections through December.

Sales tax payments remitted to the state are
distributed to local jurisdictions once
processed by the California Department of
Tax and Fee Administration (CDTFA).

Transient Occupancy Taxes (TOT):

Remittances are due the month following the
close of the collection period; therefore, TOT
received through December represents
payments for rents collected during the first
five months of the fiscal year. The TOT rate
during this period was 8% of which 2% is set
aside in the Measure Y fund, discussed
further in the Special Revenue Funds section
of this report, and the remaining 6% is
deposited in the General Fund.

Through December, $2.7 million has been
deposited into the General Fund. This
represents 45.0% of the $5.9 million TOT
budgeted for the year and is in line with
budget projections. This time last year, $3.1
million had been collected, or 39.9% of the
$5.0 million adopted budget. Compared to
last year, TOT through December is down
$398,000; however, we had an earlier start to
winter last year and higher visitation.

Licenses & Permits: Business licenses
renew annually in September whereas
vacation rental registrations renew
throughout the year depending upon the
permit expiration date. Consistent with
budget expectations and prior year activity,
$1.1 million, or 71.0% of the $1.5 million
budget has been collected to date.

Operating Transfers: Funds which can only
be used for specific purposes are deposited
into special revenue funds and are then
distributed to cover qualified expenditures.

Of the $2.0 million budget, approximately
$367,000, or 19.3%, has been received. The
largest portion of these operating transfers,
$1.1 million, or 58.7%, will be received in the
spring when Gas Tax revenues are distributed
to local entities. These funds are a major
source of revenue for street maintenance
projects including snow removal.

General Fund Expenditures
As of the close of the second quarter, $12.9
million, or 44.1% of the annual budgeted
appropriations, has been expended. This is
consistent with the previous year and is in
line with budget expectations.

Quarterly Financial Report   Second Quarterly Update for FY 2023‐24

Expenditures among the various categories
shown in the tables above are consistent with
the total expenditures to date when compared
to budget with the exception of capital outlay
expenditures and contributions to reserves.

The timing of capital outlay expenditures is
dependent upon project scope and
completion status; as such, only 15.9% of the
annual budget has been expended to date.

Progress payments will be made as these
efforts near completion or are completed.

The budget includes contributions to reserves
for vehicle and equipment replacements,
snow removal contingency, and a set-aside
for the City’s general plan. The budget for
reserve contributions is simply a resource
planning tool. When contributions to reserves
are made, available funds are set-aside in a
separate account to be used for the designated
purposes. Similar to a transfer of funds from
a checking account to a savings account. This
activity is not a payment to a third party and
is not reflected as an expenditures.

SPECIAL REVENUE FUNDS
Funds which are restricted in use are
separated into special revenue funds. The
table below provides a summary by category.

Waste Management Funds: The Waste
Management Funds are comprised of two
operating funds: Sanitation and Refuse.

Fiscal activity through December is
consistent with the previous year and budget
projections. The City collects sewer and
refuse fees on the property tax roll to provide
wastewater and solid waste services. Most of
the revenue for these funds is received
semiannually, in December and April.

Sanitation (Wastewater):

Through December, $4.2 million has been
deposited into the Sanitation Fund. This
represents 58.8% of the annual budgeted
revenue. The primary source of revenue is
collected on the property tax roll in the form
of charges for services. Tax roll collections to
date of $4.1 million, or 58.0% of budget, is
consistent with budget expectations and prior
year activity. The remaining funds are
expected to be received in April along with
other property tax distributions.

The Hampton Inn commercial development
has connected to the sewer system and is the
primary reason for the increased revenue in
the Licenses & Permits category. The Use of
Money & Property category includes interest
earnings. Interest rates have remained higher
than anticipated; thus, generating additional
income. Economic indicators are projecting
rates will decline. It is too soon to tell how
that might impact permit volume and interest
earnings. It is anticipated that an increase in
the revenue budget may be proposed once
additional data is available.

As shown in the table above, $4.2 million has
been expended through December, or 45.9%
of the budget. In the previous year, $3.3
million, or 54.2%, of the budget had been
expended during the first six months of the
year. Interfund Transfers primarily fund
capital improvements and are dependent
upon the timing of expenditures and project
Quarterly Financial Report   Second Quarterly Update for FY 2023‐24

completion. This will cause fluctuations in
year-over-year comparisons.

As mentioned in the analysis of the General
Fund, the Sanitation budget includes
contributions to reserves for equipment
replacements. This budget is a resource
planning tool used to earmark funds for a
specific purpose. Actual expenditures will
not be reflected in the year-to-date column.

In summary, Sanitation revenue and
expenditure activity through December is
consistent with budget expectations.

Refuse (Solid Waste) Resources:

As explained in the Sanitation revenue
section, interest earnings are ahead of budget
due to higher than anticipated interest rates.

Although economic indicators predict a
decrease in interest rates, the budget will
remain conservative until more data is
available to project earnings through June.

The recycling grant proceeds are received
annually in April. Therefore, the Subventions
& Grants category is not expected to show
activity until the fourth quarter.

In total, $2.5 million, or 54.6% of the solid
waste revenue budget has been collected
through the close of the second quarter. This
is consistent with 54.9% of budget in the
previous fiscal year and in line with current
year expectations.

Expenditures through December are
consistent with budget expectations. To date,
$2.2 million of the $4.6 million budget, or

48.4%, has been expended. As expected,
when compared to the previous year, charges
for services related to the implementation of
the franchise waste hauler agreement have
increased, reflecting the enhanced services
being provided and the new rate structure.

Transportation Funds: The Transportation
Funds are comprised of revenues restricted
solely for street maintenance, road
construction and transportation. These
funding sources are required to be collected
in separate funds and then allocated to cover
authorized expenditures.

Gas Tax revenue received from the state
Highway User Tax Account (HUTA) is the
largest source of transportation funding
received by the city. These funds represent

43.2% of the total $2.6 million budgeted
transportation funding, or $1.1 million. These
funds are an essential fund source for street
maintenance and snow removal efforts.

HUTA allocations are received throughout
the year with the largest apportionment
received annually in March.

Measure I sales tax distributions are received
on a two month lag (e.g., sales activity for
October is received in December). Therefore,
three monthly distributions totaling $165,818
have been received through December, or

25.4% of the annual budget indicating that
Measure I distributions are on track to meet
budget expectations.

Similar to the Measure I funding, Road
Maintenance and Rehabilitation Account
(RMRA) funding distributions are received
on a lag. The funds are distributed by the
State Controller’s Office and are derived
from gasoline and diesel sales taxes as well
as fees for zero emission vehicles and
Quarterly Financial Report   Second Quarterly Update for FY 2023‐24

transportation improvements. The RMRA
revenue received through December
represents four monthly distributions, which
is consistent with budget expectations.

The Measure I and RMRA distributions are
essential to the City’s annual street
rehabilitation and improvement projects. The
adopted budget, includes $1.8 million in
planned street rehabilitation projects.

Approximately half the funding for these
projects comes from Measure I and RMRA.

Two years ago, Mountain Transit Authority
(MTA) initiated a trial program to offer
trolley service free of charge. The trial
program, which ended in October, received
contributions from the city and other valley
agencies. Given the success of this program,
a $500,000 contribution from Measure Y
TOT to continue supporting this no-fare
service is included in the adopted budget.

In accordance with the grant agreement
between the City and MTA, which became
effective in November, contributions to this
program are made on a monthly basis;
therefore, activity through December
represents contributions for two months, or

16.7% of the annual budget.

Miscellaneous Funds: The Capital
Improvement Plan (CIP) relies on a variety of
funding sources including grant proceeds and
the City’s Measure Y TOT to defray the cost
of capital improvements, infrastructure
enhancements, and installation of public
facilities.

In 2008, voters approved Measure Y, a 2%
increase in the TOT rate, and Measure YY,
an advisory ballot measure recommending
the 2% be set-aside in a separate fund for
infrastructure improvements and amenities
aimed at enhancing the visitor experience.

This revenue source has been instrumental to
the success of our CIP program and has
enabled us to match grant proceeds and avoid
the burden of debt financing.

Through December, approximately $950,000
in TOT has been received in the Measure Y
fund representing 50.1% of the $1.9 million
revenue budget and is in line with budget
expectations. Compared to collections this
time last year, Measure Y TOT is 9.2% less.

As mentioned in the General Fund discussion
above, the reduction is partly due to the late
start to winter and decreased visitation levels
which were anticipated in the budget.

Grant proceeds are received on a
reimbursement basis. The timing of
collections is dependent upon when eligible
expenditures are made and project
completion status. Similarly, the category of
other revenue includes interfund transfers
which also occur on a reimbursement basis.

Therefore, a lag in collection for these two
funding sources is to be expected.

CAPITAL IMPROVEMENT FUNDS
Annually, along with the preparation of the
operating budget, the 5-Year Capital
Improvement Plan (CIP) is updated. The
current adopted plan includes projects
through Fiscal Year 2027-28. The CIP is used
to plan resources and expenditures
throughout the project development lifecycle
so as to ensure availability of funding and
prioritization of capital investments.

Locally generated revenues and some of the
special revenues discussed above fund our
CIP. The various funding sources are
transferred into the capital improvement
funds on a reimbursement basis.

Of the $15.3 million in planned projects, over
half the funding (62.9%) will be provided by
local revenues from the General Fund and
Measure Y TOT as shown in the chart below.

Quarterly Financial Report   Second Quarterly Update for FY 2023‐24

Streets & Capital Improvements:

The adopted budget identified twenty-five
(25) projects for a total investment of $9.8
million. With appropriations carried over
from the previous year to complete projects
in progress at the close of the year, the current
budget provides for an investment of $15.3
million for street improvements, capital and
infrastructure enhancements, as well as
planned replacements or acquisitions of
equipment and vehicles.

The construction cycle is seasonal in nature
and typically begins in the spring, as soon as
winter weather conditions improve, and
continues into late fall. Expenditures are
dependent upon when progress payments are
owed and project status.

Through December, $5.8 million, or 37.7%,
of the $15.3 million CIP budget has been
expended. Work through December has
included:
 Civic Center Roof Replacement

 $2.0 million in street improvements to
twenty-three (23) streets as well as crack
sealing, striping and street sign
reinforcements.
 $1.8 million in park and trail
enhancements including the Boulder Bay
Park walkway improvements and the
Stanfield Cutoff Parking Lot.

Design and planning efforts will continue
through the winter months to prepare for the
spring and summer construction cycle.

Projects included in the adopted budget
which are either underway or forthcoming
include the drainage master plan, various
sewer infrastructure projects, Village
sidewalk improvements, park and trail
developments, as well as the Performing Arts
Center / Civic Center Restroom facility
improvement project.

CITY OF BIG BEAR LAKE
March 13, 2024
City Council Meeting
Consent Calendar
Reports
Check# Vendor/Employee Date Amount
90035 Department of Justice 02/01/24 32.00
90036 City of Big Bear Lake 02/01/24 11.09
90037 Mountain Area Regional Transit Authority 02/01/24 41,666.67 90039 Big Bear Chamber of Commerce 02/01/24 167.87
90040 Compumeric Engineering Inc 02/01/24 4,035.28
90041 Rabbi Bernstein 02/01/24 854.11
90042 Peter Joseph Bucknam 02/01/24 17,037.14
90043 Bear Valley Electric 02/01/24 11,249.87
90044 Execucom 02/01/24 1,209.00
90045 Charter Communications Holdings, LLC 02/01/24 83.51 90046 Dapeer Rosenblit & Litvak LLP 02/01/24 2,592.13
90047 Lumber City Corp. 02/01/24 36.38
90049 Fisher Integrated, Inc. 02/01/24 1,200.00
90050 Extra Space Management Inc 02/01/24 991.00
90051 Geiger Supply, Inc. 02/01/24 13.36
90052 Golden Bell Products, Inc 02/01/24 3,499.08
90053 Grainger Inc. 02/01/24 3,022.87
90055 Haaker Equipment Co. Inc. 02/01/24 437.29
90057 HdL Coren & Cone 02/01/24 4,502.53
90059 Intelesys One, Inc. 02/01/24 725.20
90060 Jacob Green & Associates Inc 02/01/24 1,750.00
90061 Steve Lawless 02/01/24 672.00
90062 Lynn Merrill And Associates, Inc. 02/01/24 554.46 90063 Marlin Business Bank 02/01/24 3,232.04
90064 Motive Energy 02/01/24 740.85
90065 Mountain Trophy & Pro Shop 02/01/24 12.93
90066 Genuine Auto Parts 02/01/24 987.99
90067 Optec Displays Inc 02/01/24 195.00
90068 Orkin Pest Control 02/01/24 196.99
90072 Quill Corporation 02/01/24 135.25
90073 ROW Traffic Safety, Inc. 02/01/24 976.93
90074 Ring Central 02/01/24 2,602.32
90077 Southern California Mountains Foundation 02/01/24 163,961.10 90078 Sierra Aggregate Co 02/01/24 6,517.54
90079 SiteOne Landscape Supply Holding, LLC 02/01/24 2,735.06 90081 Southwest Gas Corporation 02/01/24 28,135.81
90082 Arthur Sanchez 02/01/24 289.18
90083 Tripepi, Smith & Associates, Inc. 02/01/24 8,148.39 90084 United Rentals (North America), Inc 02/01/24 30,199.10 90085 Valero Marketing & Supply Co 02/01/24 271.77
90086 Vulcan Materials Company Inc. 02/01/24 261.21
90087 Waxie Sanitary Supply Inc. 02/01/24 228.67
90088 Willdan Engineering Inc 02/01/24 1,181.25
90090 San Bernardino County Treasurer 02/08/24 26.00
90091 San Bernardino County Sheriff's Dept 02/08/24 490,901.00 90092 Big Bear Electric 02/08/24 35,053.00
90093 Big Bear Paint Center 02/08/24 3.45
90094 Birtcher Anderson & Davis Assoc Inc. 02/08/24 9,167.00 City of Big Bear Lake
Checks Issued 01/26/2024 ‐ 02/29/2024
Item 1.1
Check# Vendor/Employee Date Amount
City of Big Bear Lake
Checks Issued 01/26/2024 ‐ 02/29/2024
90096 Butchers Blocks & Building Materials 02/08/24 1,812.09 90097 Calolympic Glove & Safety Co 02/08/24 3,897.84
90098 Charter Communications Holdings, LLC 02/08/24 6,413.56 90099 Cintas Corporation 02/08/24 1,173.40
90100 Crafco Inc. 02/08/24 1,616.25
90101 CTWS, LLC 02/08/24 1,838.12
90102 Lumber City Corp. 02/08/24 62.31
90103 Docu‐Trust 02/08/24 110.00
90104 Grainger Inc. 02/08/24 1,309.83
90105 The Grizzly 02/08/24 420.75
90106 Haaker Equipment Co. Inc. 02/08/24 797.55
90107 League of California Cities 02/08/24 600.00
90108 Mission Linen Supply Inc. 02/08/24 2,021.93
90109 Genuine Auto Parts 02/08/24 87.23
90110 Sierra Aggregate Co 02/08/24 3,297.55
90111 Tom Dodson & Associates 02/08/24 450.00
90113 Valero Marketing & Supply Co 02/08/24 502.61
90114 Verizon Wireless 02/08/24 5,150.89
90115 Waxie Sanitary Supply Inc. 02/08/24 64.69
90116 Willdan Engineering Inc 02/08/24 4,928.00
90120 Espyr 02/09/24 204.60
90126 TASC Client Invoices 02/09/24 88.35
90129 San Bernardino County Vehicle Svcs Dept 02/15/24 13,364.58 90132 A Performance Towing Inc 02/15/24 7,500.00
90134 Big Bear Disposal Inc 02/15/24 261,786.57
90135 Big Bear Paint Center 02/15/24 17.60
90136 BlackHole Technologies Inc 02/15/24 1,969.78
90137 Brishan Inc. 02/15/24 3,878.22
90138 Butchers Blocks & Building Materials 02/15/24 301.57 90139 Bear Valley Electric 02/15/24 55.56
90140 Chargepoint Inc 02/15/24 375.00
90141 Cintas Corporation 02/15/24 381.44
90142 Lumber City Corp. 02/15/24 46.30
90143 Intelesys One, Inc. 02/15/24 10,563.88
90144 Lance Soll & Lunghard 02/15/24 4,220.00
90145 Lynn Merrill And Associates, Inc. 02/15/24 4,796.75 90146 Lisa Pope 02/15/24 708.75
90147 Mission Linen Supply Inc. 02/15/24 2,917.79
90148 Moonridge Fuelstop 02/15/24 6,930.65
90149 Randy Spitz 02/15/24 41.00
90150 Mountain Water Co 02/15/24 208.00
90151 Nick's Auto Care, Inc. 02/15/24 2,257.24
90152 Richardson Monument Co, Inc. 02/15/24 995.00
90153 Romans Construction Corp. 02/15/24 11,898.00
90154 Vulcan Materials Company Inc. 02/15/24 3,009.69
90155 Willdan Engineering Inc 02/15/24 33,432.50
90156 San Bernardino County 02/22/24 2.00
90157 SB County Public Health, Environmental Health Svcs 02/22/24 14,128.00 Check# Vendor/Employee Date Amount
City of Big Bear Lake
Checks Issued 01/26/2024 ‐ 02/29/2024
90158 City of Big Bear Lake Dept of Water & Power 02/22/24 2,544.60 90159 All Protection Alarm 02/22/24 1,292.67
90160 Autozone Investment Corporation 02/22/24 82.96
90161 Big Bear Chamber of Commerce 02/22/24 168.01
90162 Birtcher Anderson & Davis Assoc Inc. 02/22/24 9,167.00 90163 Peter Joseph Bucknam 02/22/24 1,190.00
90164 Butchers Blocks & Building Materials 02/22/24 28.38 90165 Bear Valley Electric 02/22/24 23,897.25
90166 Bear Valley Paving, Inc. 02/22/24 9,381.24
90167 Car Quest Auto Parts 02/22/24 737.23
90168 Execucom 02/22/24 2,166.27
90169 Charter Communications Holdings, LLC 02/22/24 4,724.83 90170 Cutting Edge Supply 02/22/24 4,913.23
90171 Lumber City Corp. 02/22/24 95.91
90172 Fisher Integrated, Inc. 02/22/24 1,200.00
90173 Frontier Communications 02/22/24 2,380.98
90174 Geiger Supply, Inc. 02/22/24 10.79
90176 Grainger Inc. 02/22/24 1,975.91
90177 The Grizzly 02/22/24 1,259.25
90178 Houston & Harris PCS, Inc. 02/22/24 67,818.18
90179 Intelesys One, Inc. 02/22/24 11,487.88
90180 Jacob Green & Associates Inc 02/22/24 1,750.00
90181 Marlin Business Bank 02/22/24 1,616.02
90182 Merrell Johnson Engineering Inc 02/22/24 10,321.00 90183 Minagar & Associates Inc 02/22/24 12,534.00
90184 Mission Linen Supply Inc. 02/22/24 1,231.52
90185 Moonridge Fuelstop 02/22/24 2,527.41
90186 Genuine Auto Parts 02/22/24 1,938.83
90187 Nick's Auto Care, Inc. 02/22/24 332.66
90188 Orkin Pest Control 02/22/24 217.99
90189 Quadient Leasing USA, Inc 02/22/24 719.26
90190 Quill Corporation 02/22/24 207.43
90191 Romans Construction Corp. 02/22/24 63,456.00
90192 Sancon Technologies, Inc. 02/22/24 18,848.12
90193 Staples Business Credit 02/22/24 61.49
90194 United Rentals (North America), Inc 02/22/24 4,592.31 90195 US Bank Corporate Payment Systems 02/22/24 11,741.60 90196 Willdan Engineering Inc 02/22/24 10,472.00
90200 San Bernardino County Solid Waste Mgmt Division 02/29/24 233.31 90201 Mountain Area Regional Transit Authority 02/29/24 41,666.67 90202 Airgas, Inc. 02/29/24 63.44
90203 Big Bear Disposal Inc 02/29/24 2,150.19
90205 Belson Outdoors, Inc. 02/29/24 1,611.52
90206 BlueTarp Financial, Inc. 02/29/24 532.06
90207 Butchers Blocks & Building Materials 02/29/24 1,102.81 90208 Bear Valley Electric 02/29/24 1,146.22
90209 Bear Valley Printing Inc 02/29/24 71.74
90210 Calolympic Glove & Safety Co 02/29/24 50.97
Check# Vendor/Employee Date Amount
City of Big Bear Lake
Checks Issued 01/26/2024 ‐ 02/29/2024
90211 Car Quest Auto Parts 02/29/24 825.48
90212 Charter Communications Holdings, LLC 02/29/24 83.70 90213 Lumber City Corp. 02/29/24 17.27
90215 Extra Space Management Inc 02/29/24 991.00
90216 Gibson Transportation Consulting, Inc. 02/29/24 14,901.25 90218 Grainger Inc. 02/29/24 135.63
90219 Intelesys One, Inc. 02/29/24 247.04
90220 Jacob Green & Associates Inc 02/29/24 4,375.00
90221 Mile High Equipment, Inc. 02/29/24 170,032.78
90222 Mission Linen Supply Inc. 02/29/24 1,789.12
90225 Genuine Auto Parts 02/29/24 1,101.39
90227 ROW Traffic Safety, Inc. 02/29/24 1,100.26
90228 Ring Central 02/29/24 2,625.36
90229 Rochester Midland Corporation 02/29/24 611.64
90230 Robinhood Inn Inc. 02/29/24 1,864.80
90231 Romans Construction Corp. 02/29/24 28,532.00
90232 Safeguard Business Systems Inc 02/29/24 350.72
90233 SWA Group Inc. 02/29/24 4,050.00
90234 Southwest Gas Corporation 02/29/24 31,551.93
90236 United Rentals (North America), Inc 02/29/24 30,453.45 90237 Verizon Wireless 02/29/24 1,490.37
ACH Gary Payne 02/15/24 1,210.00
ACH Phase II Systems 02/23/24 2,202.80
ACH S Porter Inc 02/22/24 99,097.77
ACH US Bank Corporate Payment Systems 02/06/24 15,010.27 2,057,506.26
Check# Vendor/Employee Transaction Amount
City Council 4110
90107 League of California Cities 02/08/24 600.00
90152 Richardson Monument Co, Inc. 02/15/24 995.00
90195 US Bank Corporate Payment Systems 02/22/24 129.59 ACH US Bank Corporate Payment Systems 02/06/24 1,080.33 City Council Total 2,804.92
City Manager 4120
90195 US Bank Corporate Payment Systems 02/22/24 28.00
ACH US Bank Corporate Payment Systems 02/06/24 57.58
City Manager Total 85.58
City Clerk 4130
90041 Rabbi Bernstein 02/01/24 854.11
90059 Intelesys One, Inc. 02/01/24 181.76
90103 Docu-Trust 02/08/24 110.00
90105 The Grizzly 02/08/24 334.00
90146 Lisa Pope 02/15/24 708.75
90195 US Bank Corporate Payment Systems 02/22/24 312.99 90219 Intelesys One, Inc. 02/29/24 247.04
ACH US Bank Corporate Payment Systems 02/06/24 92.11
City Clerk Total 2,840.76
Finance 4140
90057 HdL Coren & Cone 02/01/24 4,502.53
90072 Quill Corporation 02/01/24 135.25
90090 San Bernardino County Treasurer 02/08/24 26.00
90144 Lance Soll & Lunghard 02/15/24 4,220.00
90190 Quill Corporation 02/22/24 207.43
90195 US Bank Corporate Payment Systems 02/22/24 460.00 90232 Safeguard Business Systems Inc 02/29/24 350.72
ACH US Bank Corporate Payment Systems 02/06/24 323.83
Finance Services Total 10,225.76
Human Resources 4150
90035 Department of Justice 02/01/24 32.00
90105 The Grizzly 02/08/24 86.75
90120 Espyr 02/09/24 204.60
90126 TASC Client Invoices 02/09/24 88.35
90177 The Grizzly 02/22/24 112.50
90195 US Bank Corporate Payment Systems 02/22/24 1,711.43 ACH Phase II Systems 02/23/24 2,202.80
ACH US Bank Corporate Payment Systems
Annual Membership Dues
Honorary Plaques - Stanfield Walkway
Council Provisions/Office Supplies
Council Training/Interagency Supplies/Business Cards
Digital Subscriptions
Meeting & Office Supplies/Digital Subscriptions
Signature Event Expense - Menorah Lighting Ceremony
Records Request Support
Document Storage
Signature Event Expense - Menorah Lighting Ceremony
Professional Services
Business Cards/Office Supplies
Records Request Support
Signature Event Expense - Christmas in the Village
Professional Services
Office Supplies
Property Tax Amendment Fee
Professional Services
Office Supplies
Annual Comprehensive Financial Report Review
Check Stock
Office Supplies/GFOA & CSMFO Membership Renewals
Fingerprint Appt.

Recruitment Expense
EAP Services
Administrative Fees
Recruitment Expense
Recruitment Expense/Training Expense/EE Appreciation/Meeting Supplies PARS Administrative Fees
Conference & Training Exp/Recruitment Expense/Employee Appreciation 02/06/24 7,511.47 Human Resources Total 11,949.90
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
City Attorney 4170
90046 Dapeer Rosenblit & Litvak LLP Professional Legal Services 02/01/24 2,592.13 90177 The Grizzly Legal Notices 02/22/24 1,146.75
City Attorney Total 3,738.88
Traffic Safety 4230
90043 Bear Valley Electric Electricity Usage 02/01/24 622.40 90165 Bear Valley Electric Electricity Usage 02/22/24 618.68 90208 Bear Valley Electric Electricity Usage 02/29/24 462.39 Traffic Safety Total 1,703.47
Law Enforcement 4250
90091 San Bernardino County Sheriff's Dept Monthly Sheriff Contract 02/08/24 490,901.00 Law Enforcement Total 490,901.00
Animal Regulation 4260
90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 60.58 90157 County of San Bernardino Public Health, Environmental Health Svcs Vector Control Contract 02/22/24 14,128.00 Animal Regulation Total 14,188.58
Engineering 4310
90060 Jacob Green & Associates Inc Professional Services 02/01/24 1,750.00 90082 Arthur Sanchez APWA Plaques 02/01/24 289.18
90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 430.47 90164 Butchers Blocks & Building Materials Materials/Supplies 02/22/24 27.93 90180 Jacob Green & Associates Inc Professional Services 02/22/24 1,750.00 90182 Merrell Johnson Engineering Inc Professional Services 02/22/24 8,698.50 90183 Minagar & Associates Inc Professional Services 02/22/24 12,534.00 90195 US Bank Corporate Payment Systems Business Cards/Meeting Supplies 02/22/24 115.15 90216 Gibson Transportation Consulting, Inc. Professional Services 02/29/24 4,997.50 90220 Jacob Green & Associates Inc Professional Services 02/29/24 4,375.00 ACH US Bank Corporate Payment Systems Meeting Supplies/Fuel Exp 02/06/24 678.86 Engineering Total 35,646.59
Street Maintenance & Snow Removal 4320
90044 Execucom After-hours Call Service 02/01/24 604.50 90045 Charter Communications Holdings, LLC Cable Services 02/01/24 83.51 90050 Extra Space Management Inc Storage Rental Spaces 02/01/24 991.00 90053 Grainger Inc. Snow Removal Expense 02/01/24 2,226.47 90055 Haaker Equipment Co. Inc. Equipment Repair Parts 02/01/24 437.29 90073 ROW Traffic Safety, Inc. Signs 02/01/24 976.93
90078 Sierra Aggregate Co Snow Removal Expense 02/01/24 6,517.54 90084 United Rentals (North America), Inc Snow Removal Expense 02/01/24 30,199.10 90085 Valero Marketing & Supply Co Fuel Charges 02/01/24 271.77 90086 Vulcan Materials Company Inc. Materials/Supplies 02/01/24 261.21 90087 Waxie Sanitary Supply Inc. Janitorial Supplies 02/01/24 228.67 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 1,171.50 90097 Calolympic Glove & Safety Co Materials/Supplies 02/08/24 1,948.93 Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
90099 Cintas Corporation First Aid Supplies 02/08/24 303.61 90100 Crafco Inc. Materials/Supplies 02/08/24 1,616.25
90101 CTWS, LLC Materials/Supplies 02/08/24 1,838.12
90102 Lumber City Corp. Materials/Supplies 02/08/24 18.90 90108 Mission Linen Supply Inc. Uniform Laundry Service 02/08/24 1,372.20 90110 Sierra Aggregate Co Snow Removal Expense 02/08/24 3,297.55 90113 Valero Marketing & Supply Co Fuel Charges 02/08/24 502.61 90115 Waxie Sanitary Supply Inc. Janitorial Supplies 02/08/24 64.69 90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 5,927.11 90132 A Performance Towing Inc Tow Truck Standby 02/15/24 7,500.00 90136 BlackHole Technologies Inc GPS Monthly Services 02/15/24 1,969.78 90137 Brishan Inc. Materials/Supplies 02/15/24 3,878.22 90138 Butchers Blocks & Building Materials Materials/Supplies 02/15/24 276.01 90142 Lumber City Corp. Materials/Supplies 02/15/24 1.93 90147 Mission Linen Supply Inc. Uniform Laundry Service 02/15/24 1,741.76 90148 Moonridge Fuelstop Fuel Charges - Snow 02/15/24 6,930.65 90151 Nick's Auto Care, Inc. Fuel Charges - Snow 02/15/24 2,257.24 90153 Romans Construction Corp. Snow Removal Expense 02/15/24 11,898.00 90154 Vulcan Materials Company Inc. Materials/Supplies 02/15/24 3,009.69 90159 All Protection Alarm Alarm Monitoring 02/22/24 487.32 90164 Butchers Blocks & Building Materials Materials/Supplies-Credit 02/22/24 -5.03 90166 Bear Valley Paving, Inc. Snow Removal Expense 02/22/24 4,098.60 90168 Execucom After-hours Call Service 02/22/24 1,798.70 90170 Cutting Edge Supply Snow Removal Expense 02/22/24 4,913.23 90171 Lumber City Corp. Materials/Supplies 02/22/24 95.91 90174 Geiger Supply, Inc. Materials/Supplies 02/22/24 10.79 90176 Grainger Inc. Materials/Supplies 02/22/24 868.38
90184 Mission Linen Supply Inc. Uniform Laundry Service 02/22/24 876.63 90185 Moonridge Fuelstop Fuel Charges - Snow 02/22/24 2,527.41 90187 Nick's Auto Care, Inc. Fuel Charges - Snow 02/22/24 332.66 90191 Romans Construction Corp. Snow Removal Expense 02/22/24 63,456.00 90193 Staples Business Credit Office Supplies 02/22/24 61.49 90194 United Rentals (North America), Inc Equipment Rental 02/22/24 2,174.40 90194 United Rentals (North America), Inc Snow Removal Expense 02/22/24 2,417.91 90195 US Bank Corporate Payment Systems Office Supplies/Business Cards/Meeting Supplies 02/22/24 376.21 90200 San Bernardino County Solid Waste Mgmt Division Solid Waste Collection 02/29/24 233.31 90202 Airgas, Inc. Materials/Supplies 02/29/24 63.44
90203 Big Bear Disposal Inc Portable Restroom Rentals 02/29/24 1,477.09 90206 BlueTarp Financial, Inc. Materials/Supplies 02/29/24 266.03 90207 Butchers Blocks & Building Materials Materials/Supplies 02/29/24 29.35 90209 Bear Valley Printing Inc Signs 02/29/24 71.74
90210 Calolympic Glove & Safety Co Materials/Supplies 02/29/24 25.49 90211 Car Quest Auto Parts Materials/Supplies 02/29/24 418.74 90212 Charter Communications Holdings, LLC Cable Service 02/29/24 83.70 90213 Lumber City Corp. Materials/Supplies 02/29/24 17.27 90215 Extra Space Management Inc Storage Rental Spaces 02/29/24 991.00 90218 Grainger Inc. Materials/Supplies 02/29/24 48.25
90221 Mile High Equipment, Inc. Snow Removal Expense 02/29/24 170,032.78 Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
90222 Mission Linen Supply Inc. Uniform Laundry Service 02/29/24 1,322.72 90225 Genuine Auto Parts Materials/Supplies 02/29/24 299.39 90227 ROW Traffic Safety, Inc. Signs 02/29/24 1,100.26
90229 Rochester Midland Corporation Janitorial Supplies 02/29/24 152.91 90230 Robinhood Inn Inc. Snow Operations Expense 02/29/24 1,864.80 90231 Romans Construction Corp. Snow Removal Expense 02/29/24 28,532.00 90236 United Rentals (North America), Inc Snow Removal Expense 02/29/24 30,453.45 ACH S Porter Inc Snow Removal Expense 02/22/24 18,260.00 ACH US Bank Corporate Payment Systems Meeting Supplies 02/06/24 51.05 PW: Street Maintenance & Snow Removal Total 440,608.12
Vehicle Maintenance 4325
90043 Bear Valley Electric Electricity Usage 02/01/24 37.76 90053 Grainger Inc. Vehicle Repair Parts 02/01/24 140.49 90081 Southwest Gas Corporation Natural Gas Usage 02/01/24 3,008.37 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 83.26 90104 Grainger Inc. Vehicle Repair Parts 02/08/24 578.57 90108 Mission Linen Supply Inc. Uniform Laundry Service 02/08/24 85.76 90147 Mission Linen Supply Inc. Uniform Laundry Service 02/15/24 108.86 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 149.73 90160 Autozone Investment Corporation Vehicle Repair Parts 02/22/24 82.96 90165 Bear Valley Electric Electricity Usage 02/22/24 35.40 90167 Car Quest Auto Parts Vehicle Repair Parts 02/22/24 737.23 90184 Mission Linen Supply Inc. Uniform Laundry Service 02/22/24 54.79 90186 Genuine Auto Parts Vehicle Repair Parts 02/22/24 1,863.51 90195 US Bank Corporate Payment Systems Vehicle Maintenance 02/22/24 18.00 90211 Car Quest Auto Parts Vehicle Repair Parts 02/29/24 406.74 90218 Grainger Inc. Vehicle Repair Parts 02/29/24 87.38 90222 Mission Linen Supply Inc. Uniform Laundry Service 02/29/24 82.67 90225 Genuine Auto Parts Vehicle Repair Parts 02/29/24 227.87 90234 Southwest Gas Corporation Natural Gas Usage 02/29/24 3,400.09 ACH US Bank Corporate Payment Systems Vehicle Maintenance 02/06/24 54.95 PW: Vehicle Maintenance Total 11,244.39
Street Lighting 4330
90043 Bear Valley Electric Electricity Usage 02/01/24 1,424.18 90165 Bear Valley Electric Electricity Usage 02/22/24 7,357.88 90208 Bear Valley Electric Electricity Usage 02/29/24 89.77 PW: Street Lighting Total 8,871.83
Parking Lots / Chamber Building 4335
90039 Big Bear Chamber of Commerce Natural Gas Usage 02/01/24 167.87 90043 Bear Valley Electric Electricity Usage 02/01/24 5,695.98 90053 Grainger Inc. Materials/Supplies 02/01/24 655.91
90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 61.15 90140 Chargepoint Inc EV Charging Station Maintenance 02/15/24 375.00 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 652.87 90161 Big Bear Chamber of Commerce Natural Gas Usage 02/22/24 168.01 Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
90165 Bear Valley Electric Electricity Usage 02/22/24 1,973.08 90169 Charter Communications Holdings, LLC Security Camera Internet Service 02/22/24 239.96 90203 Big Bear Disposal Inc Portable Restroom Rentals 02/29/24 593.82 90208 Bear Valley Electric Electricity Usage 02/29/24 210.58 90229 Rochester Midland Corporation Janitorial Supplies 02/29/24 152.91 PW: Parking Lots/Chamber Total 10,947.14
Planning 4410
90088 Willdan Engineering Inc Professional Services 02/01/24 1,181.25 90116 Willdan Engineering Inc Professional Services 02/08/24 4,928.00 90156 San Bernardino County Monthly Assessor Parcel Map Update 02/22/24 2.00 90196 Willdan Engineering Inc Professional Services 02/22/24 10,472.00 ACH US Bank Corporate Payment Systems Business Cards 02/06/24 33.40 Planning Total 16,616.65
Neighborhood Preservation & Code Compliance 4415
90036 City of Big Bear Lake Office Supplies 02/01/24 11.09 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 5.37 90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 823.53 90195 US Bank Corporate Payment Systems Vacation Rental Ordinance Mailers/Light Meters/Meeting Supplies 02/22/24 600.64 ACH US Bank Corporate Payment Systems Uniforms/Meeting Supplies/CACEO Membership/Business Cards 02/06/24 528.75 Neighborhood Preservation & Code Compliance Total 1,969.38 Building & Safety 4430
90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 598.22 90155 Willdan Engineering Inc Professional Services 02/15/24 33,432.50 ACH US Bank Corporate Payment Systems CACEO Membership Renewal 02/06/24 100.00 Building & Safety Total 34,130.72
PAC Administration 4610
ACH US Bank Corporate Payment Systems Office Supplies 02/06/24 23.60 PAC Administration Total 23.60
City Parks & Trails 4625
90043 Bear Valley Electric Electricity Usage 02/01/24 1,302.25 90079 SiteOne Landscape Supply Holding, LLC Landscape Irrigation Antenna 02/01/24 2,735.06 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 91.49 90139 Bear Valley Electric Electrical Usage 02/15/24 55.56 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 1,067.34 90159 All Protection Alarm Alarm Monitoring 02/22/24 192.30 90165 Bear Valley Electric Electricity Usage 02/22/24 2,966.17 90169 Charter Communications Holdings, LLC Security Camera Internet Service 02/22/24 409.94 90208 Bear Valley Electric Electricity Usage 02/29/24 383.48 90229 Rochester Midland Corporation Janitorial Supplies 02/29/24 152.91 ACH S Porter Inc Tree Removal 02/22/24 3,500.00
City Parks & Trails Total 12,856.50
Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
General Government 4800
90065 Mountain Trophy & Pro Shop 02/01/24 12.93
90099 Cintas Corporation 02/08/24 566.19
90149 Randy Spitz 02/15/24 41.00
90150 Mountain Water Co 02/15/24 208.00
90189 Quadient Leasing USA, Inc 02/22/24 719.26
90195 US Bank Corporate Payment Systems 02/22/24 5,405.10 ACH US Bank Corporate Payment Systems 02/06/24 496.76
General Government Total 7,449.24
Information Technology 4810
90049 Fisher Integrated, Inc. 02/01/24 1,200.00
90059 Intelesys One, Inc. 02/01/24 543.44
90063 Marlin Business Bank 02/01/24 3,232.04
90067 Optec Displays Inc 02/01/24 195.00
90074 Ring Central 02/01/24 2,602.32
90098 Charter Communications Holdings, LLC 02/08/24 6,413.56 90114 Verizon Wireless 02/08/24 4,198.57
90143 Intelesys One, Inc. 02/15/24 10,563.88
90169 Charter Communications Holdings, LLC 02/22/24 3,954.95 90172 Fisher Integrated, Inc. 02/22/24 1,200.00
90173 Frontier Communications 02/22/24 1,927.05
90179 Intelesys One, Inc. 02/22/24 11,487.88
90181 Marlin Business Bank 02/22/24 1,616.02
90195 US Bank Corporate Payment Systems 02/22/24 2,489.71 90228 Ring Central 02/29/24 2,625.36
90237 Verizon Wireless 02/29/24 968.74
ACH US Bank Corporate Payment Systems
Slider Name Plate
First Aid Supplies
Meeting Supplies
Water Dispenser Rental & Water
Mailing Machine Lease
Office Chairs
Interagency, Meeting & Community Event Supplies
Video Streaming
Annual Fortinet Software Renewal
Copier Lease
Marque Annual Data Plan
Communication Services
High Speed Internet
Cell Phone Service/Equipment
IT Services/Licenses/Support
Circuit & RingCentral Installation Services
Video Streaming
Telephone Service
Annual Citrix Software Renewal
Copier Lease
Computer Equipment/Monthly Subscriptions
Communication Services
Cell Phone Service
Computer Equipment/Monthly Subscriptions 02/06/24 2,986.18 Technology Services Total 58,204.70
Civic Center 4820
90047 Lumber City Corp. Materials/Supplies 02/01/24 36.38 90051 Geiger Supply, Inc. Janitorial Supplies 02/01/24 13.36 90064 Motive Energy Display Screen Maintenance 02/01/24 740.85 90068 Orkin Pest Control Pest Control Service 02/01/24 196.99 90081 Southwest Gas Corporation Natural Gas Usage 02/01/24 14,694.83 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 62.37 90104 Grainger Inc. Materials/Supplies 02/08/24 731.26
90108 Mission Linen Supply Inc. Uniform Laundry Service 02/08/24 120.07 90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 3,829.79 90141 Cintas Corporation AED Lease 02/15/24 381.44
90147 Mission Linen Supply Inc. Uniform Laundry Service 02/15/24 152.41 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 362.82 90159 All Protection Alarm Alarm Monitoring 02/22/24 480.21 90164 Butchers Blocks & Building Materials Materials/Supplies 02/22/24 5.48 90169 Charter Communications Holdings, LLC Security Camera Internet Service 02/22/24 119.98 90184 Mission Linen Supply Inc. Uniform Laundry Service 02/22/24 76.71 90188 Orkin Pest Control Pest Control Service 02/22/24 217.99 Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
90195 US Bank Corporate Payment Systems Office Cleaning Equipment 02/22/24 94.78 90207 Butchers Blocks & Building Materials Materials/Supplies 02/29/24 813.10 90222 Mission Linen Supply Inc. Uniform Laundry Service 02/29/24 115.74 90229 Rochester Midland Corporation Janitorial Supplies 02/29/24 152.91 90234 Southwest Gas Corporation Natural Gas Usage 02/29/24 18,216.79 ACH US Bank Corporate Payment Systems Office Light Bulbs 02/06/24 991.40 Civic Center Total 42,607.66
PAC Operations & Maintenance 4821
90061 Steve Lawless Piano Tuning 02/01/24 672.00
90066 Genuine Auto Parts Materials/Supplies 02/01/24 21.33 90081 Southwest Gas Corporation Natural Gas Usage 02/01/24 3,761.60 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 10.53 90159 All Protection Alarm Alarm Monitoring 02/22/24 132.84 90207 Butchers Blocks & Building Materials Materials/Supplies 02/29/24 51.64 90234 Southwest Gas Corporation Natural Gas Usage 02/29/24 4,597.93 ACH Gary Payne Theatre Maintenance & Support 02/15/24 1,210.00 PAC Operations & Maintenance Total 10,457.87
Sanitation 250
90043 Bear Valley Electric Electricity Usage 02/01/24 1,713.97 90044 Execucom After-hours Call Service 02/01/24 604.50 90052 Golden Bell Products, Inc Materials/Supplies 02/01/24 3,499.08 90066 Genuine Auto Parts Vehicle Repair Parts 02/01/24 966.66 90081 Southwest Gas Corporation Natural Gas Usage 02/01/24 3,008.36 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 112.65 90097 Calolympic Glove & Safety Co Materials/Supplies 02/08/24 1,948.91 90099 Cintas Corporation First Aid Supplies 02/08/24 303.60 90106 Haaker Equipment Co. Inc. Vehicle Repair Parts 02/08/24 797.55 90108 Mission Linen Supply Inc. Uniform Laundry Service 02/08/24 306.68 90109 Genuine Auto Parts Vehicle Repair Parts 02/08/24 87.23 90114 Verizon Wireless Cell Phone Service/Equipment 02/08/24 832.28 90129 San Bernardino County Vehicle Svcs Dept Fuel Charges 02/15/24 1,755.46 90142 Lumber City Corp. Materials/Supplies 02/15/24 44.37 90147 Mission Linen Supply Inc. Uniform Laundry Service 02/15/24 740.58 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 50.70 90165 Bear Valley Electric Electricity Usage 02/22/24 8,834.83 90166 Bear Valley Paving, Inc. Emergency Sewer Manhole Repair 02/22/24 5,282.64 90168 Execucom After-hours Call Service 02/22/24 367.57 90173 Frontier Communications Telephone Service 02/22/24 453.93 90176 Grainger Inc. Materials/Supplies 02/22/24 1,107.53 90182 Merrell Johnson Engineering Inc Professional Services 02/22/24 811.25 90184 Mission Linen Supply Inc. Uniform Laundry Service 02/22/24 135.72 90186 Genuine Auto Parts Vehicle Repair Parts 02/22/24 75.32 90206 BlueTarp Financial, Inc. Materials/Supplies 02/29/24 266.03 90210 Calolympic Glove & Safety Co Materials/Supplies 02/29/24 25.48 90222 Mission Linen Supply Inc. Uniform Laundry Service 02/29/24 135.72 90225 Genuine Auto Parts Vehicle Repair Parts 02/29/24 574.13 Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
90234 Southwest Gas Corporation Natural Gas Usage 02/29/24 3,400.07 90237 Verizon Wireless Cell Phone Services 02/29/24 402.40 Sanitation Total 38,645.20
Property Lease General Operations 255
90083 Tripepi, Smith & Associates, Inc. Professional Services 02/01/24 8,148.39 90094 Birtcher Anderson & Davis Assoc Inc. Improvement Plan Feasibility Study 02/08/24 9,167.00 90162 Birtcher Anderson & Davis Assoc Inc. Improvement Plan Feasibility Study 02/22/24 9,167.00 90233 SWA Group Inc. Professional Services 02/29/24 4,050.00 Property Lease General Operations Total 30,532.39
Mountain Transit 282
90037 Mountain Area Regional Transit Authority No-Fare Trolley Contribution - February 02/01/24 41,666.67 90201 Mountain Area Regional Transit Authority No-Fare Trolley Contribution - March 02/29/24 41,666.67 Mountain Transit Total 83,333.34
Village Streetscape Maintenance 291
90043 Bear Valley Electric Electricity Usage 02/01/24 453.33 90081 Southwest Gas Corporation Natural Gas Usage 02/01/24 3,662.65 90093 Big Bear Paint Center Materials/Supplies 02/08/24 3.45 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 146.47 90102 Lumber City Corp. Materials/Supplies 02/08/24 43.41 90134 Big Bear Disposal Inc Village Litter Containers 02/15/24 2,253.70 90135 Big Bear Paint Center Materials/Supplies 02/15/24 17.60 90138 Butchers Blocks & Building Materials Materials/Supplies 02/15/24 25.56 90158 City of Big Bear Lake Dept of Water & Power Water Usage 02/22/24 261.14 90165 Bear Valley Electric Electricity Usage 02/22/24 2,111.21 90207 Butchers Blocks & Building Materials Materials/Supplies 02/29/24 208.72 90234 Southwest Gas Corporation Natural Gas Usage 02/29/24 1,937.05 Village Streetscape Maintenance Total 11,124.29
Capital Projects 321
90077 Southern California Mountains Foundation CA 4 All Youth Workforce Project 02/01/24 163,961.10 90092 Big Bear Electric Sanitation Infrastructure - Emergency Repairs 02/08/24 35,053.00 90111 Tom Dodson & Associates Castle Rock Trailhead Project 02/08/24 450.00 90178 Houston & Harris PCS, Inc. Sanitary Sewer Collection System and Lake Line Cleaning & Inspection 02/22/24 67,818.18 90192 Sancon Technologies, Inc. Sanitary Sewer Cured-in-Place Pipe Project (CIPP) - Retention Released 02/22/24 18,848.12 90216 Gibson Transportation Consulting, Inc. Castle Rock Trailhead Project 02/29/24 9,903.75 ACH S Porter Inc Rathbun Creek Trail Project - Retention Released 02/22/24 33,425.35 Capital Projects Total 329,459.50
Street Improvement Projects 350
90042 Peter Joseph Bucknam Street Sign Inventory Project 02/01/24 17,037.14 90163 Peter Joseph Bucknam Street Sign Inventory Project 02/22/24 1,190.00 ACH S Porter Inc Annual Street Rehabilitation Project - Retention Released 02/22/24 43,912.42 Capital Projects/ Street Improvements Total 62,139.56
Check# Vendor/Employee Transaction Amount
Expenditure By Department
Checks Issued 01/26/2024 - 02/29/2024
City of Big Bear Lake
Refuse 550
90040 Compumeric Engineering Inc Recycling Trash Bins 02/01/24 4,035.28 90062 Lynn Merrill And Associates, Inc. Professional Services 02/01/24 554.46 90096 Butchers Blocks & Building Materials Materials/Supplies 02/08/24 6.72 90108 Mission Linen Supply Inc. Uniform Laundry Service 02/08/24 137.22 90114 Verizon Wireless Cell Phone Service 02/08/24 120.04 90134 Big Bear Disposal Inc Residential Curb/Bin Service 02/15/24 259,532.87 90145 Lynn Merrill And Associates, Inc. Professional Services 02/15/24 4,796.75 90147 Mission Linen Supply Inc. Uniform Laundry Service 02/15/24 174.18 90182 Merrell Johnson Engineering Inc Professional Services 02/22/24 811.25 90184 Mission Linen Supply Inc. Uniform Laundry Service 02/22/24 87.67 90203 Big Bear Disposal Inc Rental Toilets 02/29/24 79.28 90205 Belson Outdoors, Inc. Recycling Trash Bins 02/29/24 1,611.52 90222 Mission Linen Supply Inc. Uniform Laundry Service 02/29/24 132.27 90237 Verizon Wireless Cell Phone Service 02/29/24 119.23 Refuse Total 272,198.74
2,057,506.26
DISTRIBUTION OF TREASURY CASH Rate Amount % of Total
Demand Account - Union Bank $ 5,533,938 17.62%
Imprest Cash - Union Bank Payroll $ 5,342 0.02%
Imprest Cash $ 1,500 0.00%
Dental Self Insured Checking $ 164,245 0.52%
Local Agency Investment Fund (LAIF) 4.012% 25,709,571 $ 81.84% Total Cash In Treasury: $ 31,414,595 100.00%
INVESTMENT ACTIVITY Days Deposits Withdrawals
LAIF Average Life (Days) of Portfolio 230
LAIF Transactions $1,000,000 $300,000
Interest Received for Fiscal Year 2023-24 $445,120
DISTRIBUTION OF CASH BY FUND January 2024 December 2023 Change General $ 22,546,078 $ 21,349,642 $ 1,196,436
Sanitation $ 5,762,007 $ 5,761,436 $ 571
Capital Improvement $ (212,403) $ (525,539) $ 313,136
Refuse $ 1,265,252 $ 1,528,856 $ (263,604)
Trust $ 1,268,377 $ 475,815 $ 792,562
Successor Agency $ 281,223 $ 307,826 $ (26,603)
AB 3229 Supp Law Enforce $ 504,061 $ 485,842 $ 18,219
Total Cash in Treasury: $ 31,414,595 $ 29,383,878 $ 2,030,717 CASH WITH FISCAL AGENT - RESERVE FUNDS Cost Basis Market Value Current Yield 2005 Revenue Refunding Bonds
Big Bear Lake Reserve Fund $ 593,375 $ 593,375 5.21%
Moonridge Reserve Fund $ 84,518 $ 84,518 5.21%
1999 IA Tax Allocation Bonds $ 289,289 $ 289,289 5.21%
- The aforementioned investments conform to the City's investment policy. (Res. 2022-64) - Cash is sufficient to meet needs of the next 6 months. - Interest earned on invested cash is accrued on a quarterly basis.

Pursuant to California Government Code 53647 all local government agencies are required to report the current market value of investments under management by an outside party. The reserve funds for the aforementioned bond issues are held and managed by the City's Trustee, Union Bank.

CITY OF BIG BEAR LAKE

TREASURER'S REPORT
January 31, 2024

MEETING
DATE: March 13, 2024
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Kelly Ent, Deputy City Manager/Chief Financial Officer SUBJECT: Resolution Awarding a Professional Services Agreement to Lance, Soll & Lunghard, LLP for Financial Auditing and Reporting Services

BACKGROUND & DISCUSSION
The City’s agreement with Lance, Soll & Lunghard, LLP (LSL) for auditing and reporting services has been fulfilled. The City released a Request for Proposals (RFP) on January 25, 2024, and received responses from five accounting firms, one of which indicated that they would not be submitting a proposal due to limited staffing.

The scope of services requested in the RFP is the same as what was provided under the previous agreement which includes auditing and reporting services for all activities encompassed in the government-wide and fund financial statements of the City’s Annual Comprehensive Financial Report (ACFR). Those financial statements include the City’s general fund and special revenue funds (component units): the City of Big Bear Lake Department of Water (DWP), and the Big Bear Lake Fire Protection District (FPD). Since the accounting activities of the DWP and FPD are handled independently of the City, both entities were approached before issuing the RFP and requested to be included in the scope of work.

When the previous agreement was entered into, the consolidation of fire and ambulance services was underway. The Big Bear Fire Authority (Authority) had recently been formed (2012) and the accounting activities were handled by the City. As a result, the Authority was included in the previous agreement for auditing and reporting services. To simplify the annual accounting process, it is beneficial if the FPD and Authority have the same auditors. With that in mind, the fire department requested that the scope of services continue to include the Authority.

All four proposals received meet the mandatory elements which require the firms to be independent, licensed to practice in California, and free of conflicts of interest with the City, DWP, FPD, and Authority. Each proposal was evaluated and scored on both technical qualifications and price. In seeking to identify the firm best qualified to provide the scope of services requested, the technical qualifications are weighted more heavily, sixty percent of the score, and the remaining score is based on price.

The technical evaluation considered qualifications of the firm and assigned staff, the outcome of peer reviews as well as any federal or state reviews, performance on similar engagements and client references, the audit approach, and the hours allocated for the requested services. Consistent Item 1.2
with the City’s previous agreements for auditing and reporting services, cost proposals are for a five-year term with the option to renew annually for no more than four additional one-year terms.

Each firm submitted proposals detailing the annual cost for each service to be performed during the first five years.

The firm that received the highest rating is LSL. This firm was established in 1929, has four locations in California and one in Texas, and is headquartered out of Brea, California. LSL has over one hundred municipal clients and a dedicated governmental unit which offers a broad range of specialties and services. The governmental unit is staffed with three partners, two senior managers, three managers, three supervisors, and nineteen professionals. LSL has assigned six of these individuals to service our account: a senior auditor, a supervisor, a senior manager, and three partners. Associate and clerical level staff will be assigned, as necessary.

We have been pleased with the services provided by LSL and the quality of the staff assigned on various engagements. We have found that the broad range of expertise available at LSL has been valuable for consultation as we explore new opportunities, encounter regulatory changes, and implement new accounting standards. LSL maintains open communication and has consistently delivered a timely, quality work product. Based on the evaluation of proposals and our experience with this firm, it is recommended that LSL be awarded a contract for the requested services.

FISCAL IMPACT
Financial auditing and reporting services are included in the adopted budgets for each reporting entity: City, DWP, FPD and Authority. As requested, the proposals identified the cost applicable to each entity. Once services are provided, costs will be charged to the appropriate reporting unit and will not be borne solely by the City.

The total all-inclusive maximum cost of services over the five-year initial term is $567,980. The table below shows the price by reporting entity. The portion subject to City Council authorization over the five-year term is $390,560 as shown in the table below. The remaining cost is for the services to be provided to the Authority and will require a separate agreement, subject to approval from the governing body of the Authority.

On an annual basis, the cost for services over the term of this agreement will be incorporated in the annual operating budgets for each reporting unit.

ENVIRONMENTAL CONSIDERATION
This action has no impact pursuant to the California Environmental Quality Act (CEQA).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility.” Cost per Entity: 2023-24 2024-25 2025-26 2026-27 2027-28 Total City 65,780 67,740 69,780 71,850 74,020 349,170
DWP 4,430 4,560 4,700 4,850 4,990 23,530
FPD 3,370 3,470 3,570 3,670 3,780 17,860
Total City Cost (City, DWP, FPD) 73,580 75,770 78,050 80,370 82,790 390,560 Total Authority Cost 33,420 34,420 35,450 36,520 37,610 177,420 Total Proposal 107,000 110,190 113,500 116,890 120,400 567,980

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Awarding a Professional Services Agreement to Lance, Soll & Lunghard, LLP for Financial Auditing and Reporting Services. The resolution approves services to be provided to the City, DWP and FPD and authorizes the City Manager to execute all related contract documents. Financial auditing and reporting services to be provided to the Authority will require a separate agreement and action from the governing body of the Authority.

ATTACHMENTS

1. Resolution No. 2024-XX

2. 2024 RFP for Financial Auditing and Reporting Services

3. LSL Proposal for Financial Auditing and Reporting Services RESOLUTION NO. 2024-XX

RESOLUTION AWARDING A PROFESSIONAL SERVICES

AGREEMENT TO LANCE, SOLL & LUNGHARD, LLP FOR

FINANCIAL AUDITING AND REPORTING SERVICES
WHEREAS, Financial Auditing and Reporting Services include an independent review of the City’s internal controls and tests of transactions to evaluate financial data and the City’s compliance with laws, regulations, contracts, grant agreements and other matters; and, WHEREAS, the City’s agreement with Lance, Soll & Lunghard, LLP for Financial Auditing and Reporting Services has been fulfilled; and,
WHEREAS, a Request for Proposals from certified accounting firms was released on January 25, 2024 outlining the scope of work and requesting a quote for an initial five-year term with the option to renew annually for no more than four additional one-year terms; and, WHEREAS, four accounting firms submitted proposals to provide the requested scope of services and included the maximum all-inclusive price for services for each fiscal year beginning with Fiscal Year 2023-24 through 2027-28 and allowing for the four annual renewal options; and, WHEREAS, all four firms met the mandatory elements of independence and California state licensure and are free of conflicts of interest with the City and its component units: City of Big Bear Lake Department of Water (DWP) and Big Bear Lake Fire Protection District (FPD); and, WHEREAS, each proposal was evaluated using the criteria outlined in the Request for Proposals and scored on both technical qualifications and price; and, WHEREAS, in seeking to identify the firm best qualified to provide the requested scope of services, as described in the Request for Proposals, the technical qualifications are weighted more heavily, sixty percent of the score, and the remaining score is based on price; and, WHEREAS, the technical evaluation considered qualifications of the firm and assigned staff, the outcome of peer reviews as well as any federal or state reviews, performance on similar engagements, client references, the audit approach, and the hours allocated to provide the requested services; and,
WHEREAS, the firm receiving the highest rating and being recommended for an award of contract to provide Financial Auding and Reporting Services to the City and its component units is Lance, Soll & Lunghard, LLP with a total maximum all-inclusive cost for services over the initial five-year term of $390,560; and,
WHEREAS, the Professional Services Agreement is exempt from the California Environmental Quality Act (CEQA) and aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility”; and,
Item 1.2
Attachment 1
WHEREAS, the scope of services are an annual recurring obligation and are included in the adopted budgets for each reporting unit and will be incorporated in the annual operating budgets over the term of this agreement.

NOW, THEREFORE, BE IT RESOLVED BY the City Council that:

1. Professional Services Agreement is awarded to Lance, Soll & Lunghard, LLP for Financial Auditing and Reporting Services provided to the City of Big Bear Lake, the Big Bear Lake Department of Water, and the Big Bear Lake Fire Protection District, in the amount of $390,560 for a five-year initial term beginning with Fiscal Year 2023-24 and continuing through Fiscal Year 2027-28 with an option to renew annually for no more than four additional one-year terms.

2. The City Manager is authorized to execute all agreement documents in a form approved by the City Attorney.

PASSED, APPROVED AND ADOPTED this 13th day of March, 2024.

Perri Melnick, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is four; that the foregoing resolution, being Resolution No. 2024-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 13th day of March, 2024 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
Finance/Treasury Services
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com

REQUEST FOR PROPOSALS

FINANCIAL AUDITING
AND

REPORTING SERVICES
Services starting with fiscal year ending
June 30, 2024

QUESTIONS / INQUIRIES
Kimberly Graf
[email protected]
Item 1.2
Attachment 2
City of Big Bear Lake RFP for Audit Services Page | 2

INTRODUCTION
The City of Big Bear Lake (City) is issuing a request for proposals (RFP) from certified accounting firms to audit its financial statements for five years beginning with fiscal year ending June 30, 2024, with the option to renew annually for no more than four additional one-year terms. These audits are to be performed in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the provisions of the Federal Single Audit Act as amended in 1996, and the Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Single Audit Uniform Guidance).

There is no expressed or implied obligation for the City to reimburse the 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, unless exempt. Any language purporting to render the entire proposal confidential or proprietary will be ineffective.

During the evaluation process, the City reserves the right, where it may serve the City’s best interest, to request additional information or clarification from proposers, to allow corrections of errors or omissions, and to amend this RFP, as necessary.

All materials submitted to the City in response to this RFP shall remain the property of the City.

Submission of a proposal indicates acceptance 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.

To be considered, proposals must be received by 5:00 p.m. on February 16, 2024. The proposals will be evaluated and ranked according to the criteria provided in the Evaluation Process section of this RFP. The City reserves the right to reject any and all bids, to waive minor irregularities in any proposal, to negotiate with qualified sources, or cancel this request in total or in part. Please see the Proposal Requirements in this document for further information.

CITY PROFILE
The City is located in Southern California and is a popular four-season resort community nestled in the heart of the San Bernardino National Forest at an elevation of 6,752’ only a couple of hours away from major metropolitan cities such as Los Angeles and San Diego. The City’s jurisdictional boundaries cover a 6.95 square mile area on Big Bear Lake’s south shore.

The City’s year-round population is approximately 5,000, but the community welcomes between 20,000 and 100,000 weekend and holiday visitors depending upon the season and special events schedule. As a popular tourist destination, major revenues (Property Taxes, Sales Taxes, and Transient Occupancy Taxes) not only support the services and infrastructure needed for our businesses, residents and second homeowners, but also the influx of visitors throughout the year.

The City was incorporated as a Charter City on November 28, 1980 and operates under the Council-Manager form of government. All five councilmembers are elected, by district, for City of Big Bear Lake RFP for Audit Services Page | 3
overlapping terms of four years. The Council serves as the policy-making body and is responsible for selecting the City Manager.

The City Manager oversees a full-time staff of approximately 70 employees and is responsible for carrying out the policies of the Council, overseeing the daily operations and appointing management personnel to administer and direct the affairs of the various departments. Services provided by the City include street maintenance, solid waste, sewer, community and economic development and general services. Law enforcement services are provided through a contract with the County of San Bernardino. The City has a water utility and fire protection district which are operated independently as described below.

The City’s financial statements include the fiscal activities for all of the departments including the City’s water utility (DWP) and the Big Bear Lake Fire Protection District (FPD). The DWP operates autonomously from the City and is located at a separate location within Big Bear Lake.

The DWP is governed by a five-member board of directors which are appointed by the Council.

The FPD is a special district of the City established for the purpose of providing fire and ambulance services and is governed by a five-member board of directors which is comprised of councilmembers.

The FPD is part of a joint powers agreement with the Big Bear City Community Services District (CSD) which provides fire and ambulance services across both districts. This joint agency is known as the Big Bear Fire Authority (Authority) and is governed by a ten-member board of directors (the board members of the FPD and CSD). All accounting and administrative functions of the FPD are provided by the Authority; as such, this RFP also includes services for the Authority. Therefore, the services included in this RFP will require a review of records at all three locations: City, DWP, and Authority.

The City’s adopted General Fund budget for fiscal year 2023-24 is approximately $21.3 million excluding transfers, the City’s total adopted budget is $50.8 million and has authorized 73 fulltime positions. The adopted budget and issued financial statements are available on the City’s website at www.citybigbearlake.com.

The DWP’s total adopted budget for fiscal year 2023-24 is approximately $21.8 million and has authorized 38 full-time positions. For more information on the DWP’s budget and the water utility refer to their website at www.bbldwp.com.

The FPD’s total adopted budget for fiscal year 2023-24 is approximately $7.2 million. Fire, ambulance and administrative services are provided by the Authority; therefore, the FPD has no employees. For more information on the FPD refer to their website at www.bigbearfire.org.

The Authority’s adopted General Fund budget for fiscal year 2023-24 is approximately $18.7 million, excluding transfers, the Authority’s total adopted budget for fiscal year 2023-24 is approximately $19.1 million and has authorized 61 full-time positions, 31 safety and 30 nonsafety. Additional information on the Authority’s budget and financial statements is available on their website at www.bigbearfire.org.

City of Big Bear Lake RFP for Audit Services Page | 4

FUND STRUCTURE
The City, DWP, FPD and Authority use the following fund types:

Fund Type City DWP FPD Authority
Governmental Funds
General Fund 1 1 1
Special Revenue 24 1
Capital Projects 2 1
Proprietary Funds
Enterprise 1
Fiduciary Funds
Private-purpose Trust Fund 1
The DWP is an Enterprise Fund of the City, and the FPD is a Special Revenue Fund of the City.

These component units are to be audited as a part of the City’s audit and incorporated into the City’s financial statements. In addition, the FPD requires preparation of a separate financial statement.

The Authority is a separate legal entity. The Authority’s audit should be conducted in conjunction with the City’s audit; however, a separate audit report and financial statements will be needed.

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

City of Big Bear Lake Department of Water and Power
Big Bear Lake Fire Protection District
Preparation of a separate audit report will be required for the FPD.

Pension Plans: There are three pension plans to consider. Each plan is described below with an explanation as to which financial statements are affected. Only the Authority has other postemployment benefits (OPEB).

1. San Bernardino County Employees’ Retirement Association (SBCERA): The City, DWP and Authority participate in (SBCERA), a cost-sharing, multiple employer, defined benefit plan governed by the County Employees' Retirement Law (CERL) of 1937. They may be contacted at (909) 885-3513. There are no obligations to provide post-employment health care benefits for retirees associated with this pension plan.

City of Big Bear Lake RFP for Audit Services Page | 5

2. Public Agency Retirement System (PARS): The City participates in the PARS retirement enhancement plan, a single-employer defined benefit pension plan. They may be contacted at (800) 540-6369. The DWP and Authority do not participate in this plan.

3. California Public Employees Retirement System (CalPERS): The Authority funds CalPERS health benefits for its share of all qualifying fire safety retirees from CSD pursuant to various labor agreements. This plan is an agent, multiple-employer plan administered by the CSD.

FINANCE DEPARTMENT STRUCTURE
The City’s Finance/Treasury Services Division is managed by Kelly Ent, Chief Financial Officer, and consists of six (6) employees. Kelly Ent, or her designee, will be responsible for acting as the City’s liaison between the audit firm and the Finance/Treasury Services personnel. The principal functions performed are accounts payable, payroll, revenue collection, accounts receivable, general ledger accounting, budget preparation and purchasing.

The DWP’s Finance department is managed by Nathan Statham, Chief Financial Officer, and consists of five (5) employees. Nathan Statham, or his designee, will be responsible for acting as the DWP’s liaison between the audit firm and the Finance department personnel. The principal functions performed are all accounting and finance functions.

The Authority’s Finance Department is managed by Kristin Mandolini, Director of Business Services, and consists of two (2) employees. Kristin Mandolini, or her designee, will be responsible for acting as the FPD and Authority’s liaison between the audit firm and the Finance Department personnel. The principal functions performed are accounts payable, bank reconciliations, preparing/recording journal entries, financial statement preparation, audit coordination, oversight of all administrative staff, cash flow management, financing, and board presentation.

SCOPE OF SERVICES
The City’s goal is to provide the public and its constituents with a financial statement that gives complete, accurate and understandable information about the City’s financial condition. The selected independent auditor will be required to perform the following tasks:

1. Audit and prepare the Annual Comprehensive Financial Report (ACFR) of the City in conformity with GAAP and issue an opinion thereon.

2. Perform certain limited procedures involving management’s discussion and analysis (MD&A) and required supplementary information (RSI) as mandated by the Government Accounting Standards Board (GASB).

3. Perform an internal control assessment, utility billing review and audit of the financial data of the DWP. The DWP is an enterprise fund of the City; therefore, their financial information will need to be included in the City’s annual financial statements as a component unit.

4. Audit and prepare a separate financial report for the FPD in conformity with GAAP and issue an opinion thereon.

City of Big Bear Lake RFP for Audit Services Page | 6

5. Audit and prepare a separate report of financial statements for the Authority in conformity with GAAP and issue an opinion thereon. Please note the Authority is a separate legal entity and is not a component unit of the City.

6. Provide GASB accounting and financial reporting assistance, as needed.

7. Test compliance with the Single Audit Act as amended in 1996, and applicable laws and regulations, and prepare the City’s and Authority’s report, if necessary. It is expected that the auditor will prepare, publish, and submit an audit report to federal and state agencies as required.

8. Prepare Memorandum on Internal Control Structure and Management Letter.

9. Test compliance with Proposition 111, Article XIII.B – Review of Appropriations Limit Calculations.

10. The firm selected may also be asked to examine other reports or perform other services as required.

AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this request for proposal, the audit shall be performed in accordance with:

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

2. The standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

3. The provisions of the Single Audit Act as amended.

4. The provisions of the Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Single Audit Uniform Guidance).

5. The independence standard promulgated in the General Accounting Offices Government Auditing Standards.

6. Any other standards of provisions enacted during the term of the contract required to be performed to complete the engagement.

REPORTS TO BE ISSUED
Following completion of the audit and preparation of the fiscal year’s financial statements and special purpose audits, the auditor shall issue:

1. Reports on the fair presentation of the financial statements in accordance with auditing standards generally accepted in the United States of America for the City of Big Bear Lake, Big Bear Lake Fire Protection District, and Big Bear Fire Authority.

2. Single Audit Report for the City of Big Bear Lake and Big Bear Fire Authority, when applicable.

City of Big Bear Lake RFP for Audit Services Page | 7

3. State Controller’s Financial Transactions Reports for the City of Big Bear Lake, Big Bear Lake Non-profit Corporation, Big Bear Lake Financing Authority, Big Bear Lake Fire Protection District, and Big Bear Fire Authority.

4. Reports on compliance with Proposition 111, Article XIII.B of the California State Constitution and Government Code 7900 et. seq. calculation of the Gann Limit for the City of Big Bear Lake and Big Bear Lake Fire Protection District.

5. Other applicable reports that are customary in nature for audit services or required under generally accepted auditing standards.

OTHER COMMUNICATIONS
The audit communication letter and report on internal controls as required by the auditing standards for the engagement performed shall be written to the governing body.

In the event the auditors become aware of any irregularity, illegal act, or indication of an illegal act, the auditors shall make immediate, written notification to the City’s Chief Financial Officer as well as the finance department manager (Manager) for the location responsible for the financial data as identified in the Finance Department Structure section of this RFP.

Any adjusting journal entries suggested by the auditors must be discussed and explained to the Manager prior to recording. Entries should be in a format that shows the lowest level of posting detail needed for data entry in the general ledger system.

The independent auditor must be available to present all final reports to City, FPD and Authority management and governing bodies, as requested.

WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All work papers and reports must be retained, at the auditor’s expense, for the minimum of seven years (or the retention period established by the professional standards, whichever is longer) unless the firm is notified in writing by the City of the need to extend the retention period. The work papers are subject to review by federal and state agencies and other individuals designated by the City. Accordingly, the work papers shall be made available upon request.

In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review work papers.

ASSISTANCE PROVIDED TO THE AUDITOR
The finance staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation, and explanations. Please refer to the Finance Department Structure section of this RFP for the primary contact.

A reasonable workspace for auditing staff will be provided. Auditing staff will also have access to a telephone, internet, photocopier, and facsimile machine.

City of Big Bear Lake RFP for Audit Services Page | 8
Finance personnel are responsible for providing the data necessary for the firm to compile the financial statements. The firm is responsible for preparing the financial statements and accompanying footnotes.

The most recent audits were conducted by Lance Soll & Lunghard, LLP (LSL) located in Brea, California. The financial statements for the fiscal year ending June 30, 2023 are available on the City, FPD and Authority’s websites. The website addresses are available in the City Profile section of this RFP.

PROPOSED CONTRACT TERM
The proposed term of this contract is five (5) years beginning with the year ending June 30, 2024.

This agreement will include the option to renew annually for no more than four additional oneyear terms.

RFP SCHEDULE
The following is a list of key dates regarding this request for proposals:

Date Activity
January 25, 2024 Request for Proposal issued
February 16, 2024 Due Date for Technical and Cost Proposals (by 5:00 p.m.) March 13, 2024 City Council Award of Contract
Following award of contract, all proposers will be notified of the decision and City will begin working with the selected firm to execute a contract. Refer to Attachment B for a sample Professional Services Agreement (PSA). The PSA template is in the process of being updated; therefore, the final form of this agreement may differ from the sample provided. Upon execution of the agreement and receipt of all required elements, the selected firm will be given authorization to begin services.

DATE AUDIT MAY COMMENCE
The City anticipates that the selected firm will perform interim audit work and internal control review prior to June 30th annually. Accounting records will be ready for year-end fieldwork no later than September 30th annually.

DATE REPORT IS DUE
All final reports are due in accordance with regulatory requirements. The goal is to complete annual financial reports no later than December 15th annually. To meet this deadline, draft financial reports shall be available for review within thirty (30) days of the completion of fieldwork or the third week in November, whichever is sooner.

City of Big Bear Lake RFP for Audit Services Page | 9

NAME AND TELEPHONE NUMBER OF CONTACT PERSON
Any questions and requests for clarification/additional information shall be submitted by email to Kimberly Graf, Finance Manager, at [email protected] no later than February 9, 2024 at 5:00 p.m. All information regarding this RFP, including questions and responses, will be available on the City’s website: www.citybigbearlake.com. It is the responsibility of proposers to check the City’s website for information pertaining to this RFP.

PROPOSAL REQUIREMENTS
Technical Proposal
The purpose of the Technical Proposal is to demonstrate the qualifications, competence, and capacity of the firm as well as the qualifications of particular staff to be assigned to this contract.

The Technical Proposal shall, at a minimum, contain the following:

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

2. Table of Contents
Include a clear and complete identification of the materials submitted by section and page number.

4. License to Practice in California
An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in California.

5. Independence
The firm should provide an affirmative statement that it is independent of the City, DWP, FPD, and Authority as defined by the U.S. General Accounting Office’s Government Auditing Standards.

6. Business License
The firm is required to possess a City of Big Bear Lake Business License (Business License) while conducting any work under this contract. The firm does not have to possess an active Business License to submit a proposal; instead, the firm shall provide an affirmative statement that it will obtain a Business License if awarded a contract.

7. Insurance
The selected firm shall comply with the insurance requirements of the City prior to commencement of work. The firm must maintain no less than the City’s minimum insurance requirements during the entire term of their engagement. Refer to the sample professional services agreement included in this RFP as Attachment B.

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8. Firm Qualifications and Experience
To qualify, the firm must have experience in audits of local governments. The proposal should state the size of the firm, the size of the firm’s governmental audit unit, and the location of the office from which the work is to be performed.

The proposal must include a copy of the report on its most recent external quality control (peer) review, with a statement whether that quality control review included a review of specific government engagements (required by Government Audit Standards).

The proposal shall provide information on the results of any federal or state desk reviews or field reviews of audits during the past three (3) years. The proposal shall include information on the circumstances and the status of any disciplinary action taken, or pending, against the firm during the past three (3) years by state regulatory bodies or professional organizations.

9. Partner, Supervisory and Staff Qualifications and Experience The proposal shall identify the principal supervisory and management staff, including engagement partners, managers, supervisors, and specialists, assigned to this agreement. For each person assigned, indicate if licensed to practice as a certified public accountant in the state of California, the government auditing experience, relevant continuing professional education for the past three (3) years, and membership in professional organizations relevant to this RFP.

The proposal shall provide as much information as possible regarding the number and nature of staff to be assigned to this agreement. For each staff member assigned to this agreement, provide their qualifications, experience, training, and relevant continuing professional education. The proposal should indicate how the quality of staff will be assured over the term of the agreement.

Principal supervisory and management staff, including engagement partners, managers, other supervisors, specialists, and staff may be changed during the course of the agreement, however, the City reserves 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.

10. Similar Engagements with Other Government Entities
For the firm’s office that will be assigned responsibility for the audit, list the most significant engagements performed in the last three (3) years that are similar to the engagement described in this RFP. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. These engagements should be ranked on the basis of total staff hours.

Please provide a list of not less than three client references for whom services similar to those outlined in this RFP, are currently being provided. For each reference, provide the name of the organization; approximate gross cost of the contract; dates for which the service(s) are being provided; type of service(s) being provided; and the name and telephone number of the client contact. The City reserves the right to contact any or all of the listed references regarding the services performed.

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11. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the audit methodology to perform the services required in this RFP. Please provide the following information regarding the audit approach:
a. Proposed segmentation of the audit.
b. Level of staff and number of hours to be assigned to each proposed segment of the audit. c. Sample size and extent to which statistical sampling is to be used. d. Type and extent of analytical procedures to be used. e. Approach to be taken in determining laws and regulations that will be subject to audit. f. Approach to be taken to gain and document an understanding of the City’s, DWP’s, FPD’s and the Authority’s internal control structure.
g. Approach to be taken in drawing audit samples for purposes of tests of compliance. h. Proposed approach to conducting fieldwork (e.g., on-site, remote).

Cost Proposal
The Cost Proposal should contain all pricing information relative to performing the services as described in the RFP. The total all-inclusive maximum price is to contain all direct and indirect costs including all out-of-pocket and travel expenses for the full term of this agreement. The City will not be responsible for expenses incurred in preparing and submitting the proposal.

The Cost Proposal should include the following information:

1. Name of firm.

2. Certification that the person signing the proposal is authorized to represent the firm, empowered to submit the cost proposal, and authorized to sign a contract with the City.

3. Total all-inclusive cost.

4. Itemized maximum price per year for each year of the contract using the format provided in Attachment A.

5. Billing Rate per Staffing Level.

SUBMISSION OF PROPOSALS
Proposals must be received by 5:00 p.m. on February 16, 2024. Any proposals received after this deadline will be returned unopened to the firm. Faxed or emailed proposals will not be accepted.

Proposals must be sealed and clearly state, “Proposal for Financial Auditing and Reporting Services” on the outside of the package or envelope. Proposals should include four (4) paper copies and one (1) electronic copy (thumb drive).

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Proposals should be addressed as follows:

City of Big Bear Lake
Kelly Ent, Chief Financial Officer
PO Box 10000
39707 Big Bear Blvd.

Big Bear Lake, CA 92315

EVALUATION PROCESS
Proposals will be evaluated using three sets of criteria: Mandatory Elements, Technical Qualifications, and Fees. Proposals meeting the mandatory criteria will have their proposal evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process:

1. Mandatory Elements
a. The audit firm is independent and licensed to practice in California. b. The firm has no conflict of interest with the City, DWP, FPD, or Authority.

2. Technical Qualifications: (60% of scoring)
a. Expertise and Experience

1. The firm's past experience and performance on comparable government engagements.

2. The quality of the firm's assigned personnel.

3. The firm’s last external quality (peer) review report and report of the firm’s work quality.
b. Audit Approach

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

2. Adequacy of sampling techniques.

3. Adequacy of analytical procedures.

3. Fees: (40% of scoring)
During the evaluation process, the City reserves the right, where it may serve the City’s best interest, to request additional information or clarification from proposers, as necessary.

City of Big Bear Lake RFP for Audit Services Page | 13
Attachment A
Audit Services Cost Proposal Worksheet
For each service/deliverable category in the table below, proposer should indicate if the amount represents a fixed fee or a “not-to-exceed” amount. In no event may the billable amount exceed the amounts shown below, which will be incorporated in the Professional Services Agreement.

This should represent your firms’ all-inclusive maximum price. In the event the annual renewal options are exercised, the Service Rates shall automatically be adjusted each year in accordance with the Annual Consumer Price Index for the Los Angeles-Long Beach-Anaheim, CA, unless another Service Rate is agreed to by both Parties.

Service 2023-24 2024-25 2025-26 2026-27 2027-28
City Audit Services, including
internal control review
City Agreed-Upon Procedures
for Appropriations (Gann)
Limit calculation
DWP Internal Control
Assessment and Financial Audit
FPD Audit Services, including
internal control review
FPD Agreed Upon Procedures
for Appropriations (Gann)
Limit calculation
Authority Audit Services,
including internal control
review
City financial statement
preparation
FPD financial statement
preparation
Authority financial statement
preparation
City of Big Bear Lake RFP for Audit Services Page | 14
Service 2023-24 2024-25 2025-26 2026-27 2027-28
City’s State Controller’s Report
Preparation
FPD State Controller’s Report
Preparation
Authority State Controller’s
Report Preparation
Big Bear Lake Non-profit
Corporation State Controller’s
Report Preparation
Big Bear Lake Financing
Authority State Controller’s
Report Preparation
Total audit and reporting
services for fiscal year
(excluding Single Audit
Report)
City Single Audit Report
(Includes federal grants
awarded to DWP & FPD)
Authority Single Audit Report
Total audit services for fiscal
year (including Single Audit
Report)
City of Big Bear Lake RFP for Audit Services Page | 15
Attachment B
Professional Services Agreement:

The firm selected through this RFP process will be expected to execute a Professional Services Agreement (PSA) with the City. A sample PSA template for these services is included on the following page. This template is in the process of being updated; therefore, the final form of the executed agreement may differ from the sample provided herein. Please refer to this document for insurance requirements and performance expectations.
[Sample PSA included on following page.]

PROFESSIONAL SERVICES AGREEMENT
This Agreement is made and entered into as of ________________, 20____ by and between the City of Big Bear Lake, a municipal corporation organized and operating under the laws of the State of California with its principal place of business at 39707 Big Bear Boulevard, Big Bear Lake, California 92315 (“City”), and [***INSERT NAME***], a [***INSERT TYPE OF

ENTITY - CORPORATION, PARTNERSHIP, SOLE PROPRIETORSHIP OR OTHER LEGAL ENTITY***] with its principal place of business at [***INSERT ADDRESS***] (hereinafter referred to as “Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties” in this Agreement.

RECITALS
A. City is a public agency of the State of California and is in need of professional services for the following project: Financial Auditing and Reporting Services (hereinafter referred to as “the Project”).

B. Consultant is duly licensed and has the necessary qualifications to provide such services.

C. The Parties desire by this Agreement to establish the terms for City to retain Consultant to provide the services described herein.

AGREEMENT
NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

1. Services.

Consultant shall provide the City with the services described in the Scope of Services attached hereto as Exhibit “A.”

2. Compensation.
a. Subject to paragraph 2(b) below, the City shall pay for such services in accordance with the Schedule of Charges set forth in Exhibit “B.” b. In no event shall the total amount paid for services rendered by Consultant under this Agreement exceed the total amount for the entire term of the Agreement of $ [Insert amount of compensation]. This amount is to cover all direct and indirect costs including out-of-pocket and travel expenses. The City will not pay any additional fees.

Periodic payments shall be made within 45 days of receipt of an invoice which includes a detailed description of the work performed. Additional Work may be authorized, as described below; and if authorized, said Additional Work will be compensated at the rates and manner set forth in this Agreement.

3. Additional Work.

At any time during the term of this Agreement, City may request that Consultant to perform Additional Work which is defined as any work the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. Prior to engaging in Additional Work, the Parties shall consult regarding the scope and need for services and proceed in the following manner:

Consultant shall provide City with an outline of the services to be provided and the estimated charges for such services. Upon written authorization to proceed from City, Consultant may perform the Additional Work as outlined and will be compensated upon completion of said work in accordance with paragraph 2(b) above.

4. Maintenance of Records.

Books, documents, papers, accounting records, and other evidence pertaining to costs incurred shall be maintained by Consultant and made available at all reasonable times during the contract period. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to this Agreement for a period of seven (7) years from the date of final payment under the contract (or the retention period established by the professional standards, whichever is longer) unless Consultant is notified in writing by the City of the need to extend the retention period.

5. Term
The term of this Agreement shall be for fiscal years ending June 30, 2024 through June 30, 2028, unless earlier terminated as provided herein. The City shall have the unilateral option, at its sole discretion, to renew this Agreement annually for no more than four additional one-year terms. Consultant shall complete the Services within the term of this Agreement and shall meet any other established schedules and deadlines. Consultant shall commence performance upon receipt of written notice from the City to proceed.

6. Delays in Performance.
a. Neither City nor Consultant shall be considered in default of this Agreement for delays in performance caused by circumstances beyond the reasonable control of the nonperforming party. For purposes of this Agreement, such circumstances include but are not limited to, abnormal weather conditions; floods; earthquakes; fire; epidemics; war; riots and other civil disturbances; strikes, lockouts, work slowdowns, and other labor disturbances; sabotage or judicial restraint.
b. Should such circumstances occur, the non-performing party shall, within a reasonable time of being prevented from performing, give written notice to the other party describing the circumstances preventing continued performance and the efforts being made to resume performance of this Agreement.

7. Compliance with Law.

Consultant shall comply with all applicable laws, ordinances, codes and regulations of the federal, state and local government, including Cal/OSHA requirements.

8. Standard of Care
Consultant’s services will be performed in accordance with generally accepted professional practices and principles and in a manner consistent with the level of care and skill ordinarily exercised by members of the profession currently practicing under similar conditions.

9. Assignment and Subconsultant
Consultant shall not assign, sublet, or transfer this Agreement or any rights under or interest in this Agreement without the written consent of the City, which may be withheld for any reason. Any attempt to so assign or so transfer without such consent shall be void and without legal effect and shall constitute grounds for termination. Subcontracts, if any, shall contain a provision making them subject to all provisions stipulated in this Agreement. Nothing contained herein shall prevent Consultant from employing independent associates, and subconsultants as Consultant may deem appropriate to assist in the performance of services hereunder.

10. Independent Contractor
Consultant is retained as an independent contractor and is not an employee of City. No employee or agent of Consultant shall become an employee of City. The work to be performed shall be in accordance with the work described in this Agreement, subject to such directions and amendments from City as herein provided.

11. Insurance. Consultant shall not commence work for the City until it has provided evidence satisfactory to the City it has secured all insurance required under this section. In addition, Consultant shall not allow any subcontractor to commence work on any subcontract until it has secured all insurance required under this section. a. Commercial General Liability
(i) The Consultant shall take out and maintain, during the performance of all work under this Agreement, in amounts not less than specified herein, Commercial General Liability Insurance, in a form and with insurance companies acceptable to the City. (ii) Coverage for Commercial General Liability insurance shall be at least as broad as the following:
(1) Insurance Services Office Commercial General Liability coverage (Occurrence Form CG 00 01) or exact equivalent. (iii) Commercial General Liability Insurance must include the following:
(1) Bodily Injury and Property Damage
(2) Personal Injury/Advertising Injury
(3) Premises/Operations Liability
(4) Products/Completed Operations Liability
(5) Aggregate Limits that Apply per Project
(6) Explosion, Collapse and Underground (UCX) exclusion deleted
(7) Contractual Liability with respect to this Agreement (8) Property Damage
(9) Independent Consultants Coverage

(iv) The policy shall contain no endorsements or provisions limiting coverage for (1) contractual liability; (2) cross liability exclusion for claims or suits by one insured against another; (3) products/completed operations liability; or (4) contain any other exclusion contrary to the Agreement.
(v) The policy shall give City, its officials, officers, employees, and agents designated volunteers additional insured status using ISO endorsement forms CG 20 10 10 01 and 20 37 10 01, or endorsements providing the exact same coverage. (vi) The general liability program may utilize either deductibles or provide coverage excess of a self-insured retention, subject to written approval by the City, and provided that such deductibles shall not apply to the City as an additional insured. b. Automobile Liability
(i) At all times during the performance of the work under this Agreement, the Consultant shall maintain Automobile Liability Insurance for bodily injury and property damage including coverage for owned, non-owned and hired vehicles, in a form and with insurance companies acceptable to the City.
(ii) Coverage for automobile liability insurance shall be at least as broad as Insurance Services Office Form Number CA 00 01 covering automobile liability (Coverage Symbol 1, any auto).
(iii) The policy shall give City, its officials, officers, employees, agents and City designated volunteers additional insured status. (iv) Subject to written approval by the City, the automobile liability program may utilize deductibles, provided that such deductibles shall not apply to the City as an additional insured, but not a self-insured retention.
c. Workers’ Compensation/Employer’s Liability
(i) Consultant certifies that he/she is aware of the provisions of Section 3700 of the California Labor Code which requires every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and he/she will comply with such provisions before commencing work under this Agreement.
(ii) To the extent Consultant has employees at any time during the term of this Agreement, at all times during the performance of the work under this Agreement, the Consultant shall maintain full compensation insurance for all persons employed directly by him/her to carry out the work contemplated under this Agreement, all in accordance with the “Workers’ Compensation and Insurance Act,” Division IV of the Labor Code of the State of California and any acts amendatory thereof, and Employer’s Liability Coverage in amounts indicated herein. Consultant shall require all subconsultants to obtain and maintain, for the period required by this Agreement, workers’ compensation coverage of the same type and limits as specified in this section.

d. Professional Liability (Errors and Omissions)
At all times during the performance of the work under this Agreement the Consultant shall maintain professional liability or Errors and Omissions insurance appropriate to its profession, in a form and with insurance companies acceptable to the City and in an amount indicated herein.

This insurance shall be endorsed to include contractual liability applicable to this Agreement and shall be written on a policy form coverage specifically designed to protect against acts, errors or omissions of the Consultant. “Covered Professional Services” as designated in the policy must specifically include work performed under this Agreement. The policy must “pay on behalf of” the insured and must include a provision establishing the insurer's duty to defend. e. Minimum Policy Limits Required
(i) The following insurance limits are required for the Agreement:

Combined Single Limit
Commercial General Liability $1,000,000 per occurrence / $2,000,000 aggregate for bodily injury, personal injury, and property
damage
Automobile Liability $1,000,000 per occurrence for bodily injury and property damage
Employer’s Liability $1,000,000 per occurrence
Professional Liability $1,000,000 per claim and aggregate (errors and omissions)
(ii) Defense costs shall be payable in addition to the limits. (iii) Requirements of specific coverage or limits contained in this section are not intended as a limitation on coverage, limits, or other requirement, or a waiver of any coverage normally provided by any insurance. Any available coverage shall be provided to the parties required to be named as Additional Insured pursuant to this Agreement. f. Evidence Required
Prior to execution of the Agreement, the Consultant shall file with the City evidence of insurance from an insurer or insurers certifying to the coverage of all insurance required herein. Such evidence shall include original copies of the ISO CG 00 01 (or insurer’s equivalent) signed by the insurer’s representative and Certificate of Insurance (Acord Form 25-S or equivalent), together with required endorsements. All evidence of insurance shall be signed by a properly authorized officer, agent, or qualified representative of the insurer and shall certify the names of the insured, any additional insureds, where appropriate, the type and amount of the insurance, the location and operations to which the insurance applies, and the expiration date of such insurance.
g. Policy Provisions Required
(i) Consultant shall provide the City at least thirty (30) days prior written notice of cancellation of any policy required by this Agreement, except that the Consultant

shall provide at least ten (10) days prior written notice of cancellation of any such policy due to non-payment of premium. If any of the required coverage is cancelled or expires during the term of this Agreement, the Consultant shall deliver renewal certificate(s) including the General Liability Additional Insured Endorsement to the City at least ten (10) days prior to the effective date of cancellation or expiration.
(ii) The Commercial General Liability Policy and Automobile Policy shall each contain a provision stating that Consultant’s policy is primary insurance and that any insurance, self-insurance or other coverage maintained by the City or any named insureds shall not be called upon to contribute to any loss.
(iii) The retroactive date (if any) of each policy is to be no later than the effective date of this Agreement. Consultant shall maintain such coverage continuously for a period of at least three years after the completion of the work under this Agreement. Consultant shall purchase a one (1) year extended reporting period A) if the retroactive date is advanced past the effective date of this Agreement; B) if the policy is cancelled or not renewed; or C) if the policy is replaced by another claims-made policy with a retroactive date subsequent to the effective date of this Agreement.
(iv) All required insurance coverages, except for the professional liability coverage, shall contain or be endorsed to waiver of subrogation in favor of the City, its officials, officers, employees, agents, and volunteers or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery against City, and shall require similar written express waivers and insurance clauses from each of its subconsultants.
(v) The limits set forth herein shall apply separately to each insured against whom claims are made or suits are brought, except with respect to the limits of liability.

Further the limits set forth herein shall not be construed to relieve the Consultant from liability in excess of such coverage, nor shall it limit the Consultant’s indemnification obligations to the City and shall not preclude the City from taking such other actions available to the City under other provisions of the Agreement or law.
h. Qualifying Insurers
(i) All policies required shall be issued by acceptable insurance companies, as determined by the City, which satisfy the following minimum requirements:
(1) Each such policy shall be from a company or companies with a current A.M. Best's rating of no less than A:VII and admitted to transact in the business of insurance in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.
i. Additional Insurance Provisions
(i) The foregoing requirements as to the types and limits of insurance coverage to be maintained by Consultant, and any approval of said insurance by the City, is not intended to and shall not in any manner limit or qualify the liabilities and obligations otherwise assumed by the Consultant pursuant to this Agreement, including but not limited to, the provisions concerning indemnification.

(ii) If at any time during the life of the Agreement, any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Consultant or City will withhold amounts sufficient to pay premium from Consultant payments. In the alternative, City may cancel this Agreement.
(iii) The City may require the Consultant to provide complete copies of all insurance policies in effect for the duration of the Project. (iv) Neither the City nor any of its officials, officers, employees, agents or volunteers shall be personally responsible for any liability arising under or by virtue of this Agreement.
j. Subconsultant Insurance Requirements. Consultant shall not allow any subcontractors or subconsultants to commence work on any subcontract until they have provided evidence satisfactory to the City that they have secured all insurance required under this section.

Policies of commercial general liability insurance provided by such subcontractors or subconsultants shall be endorsed to name the City as an additional insured using ISO form CG 20 38 04 13 or an endorsement providing the exact same coverage. If requested by Consultant, City may approve different scopes or minimum limits of insurance for particular subcontractors or subconsultants.

12. Indemnification.
a. To the fullest extent permitted by law, Consultant shall defend (with counsel of City’s choosing), indemnify and hold the City, its officials, officers, employees, volunteers, and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any acts, errors or omissions, or willful misconduct of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Consultant’s services, the Project or this Agreement, including without limitation the payment of all damages, expert witness fees and attorney’s fees and other related costs and expenses. Consultant's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by Consultant, the City, its officials, officers, employees, agents, or volunteers.
b. To the extent required by Civil Code section 2782.8, which is fully incorporated herein, Consultant’s obligations under the above indemnity shall be limited to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant, but shall not otherwise be reduced. If Consultant’s obligations to defend, indemnify, and/or hold harmless arise out of Consultant’s performance of “design professional services” (as that term is defined under Civil Code section 2782.8), then upon Consultant obtaining a final adjudication that liability under a claim is caused by the comparative active negligence or willful misconduct of the City, Consultant’s obligations shall be reduced in proportion to the established comparative liability of the City and shall not exceed the Consultant’s proportionate percentage of fault.

13. California Labor Code Requirements.
a. Consultant is aware of the requirements of California Labor Code Sections 1720 et seq. and 1770 et seq., which require the payment of prevailing wage rates and the

performance of other requirements on certain “public works” and “maintenance” projects (“Prevailing Wage Laws”). If the services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the total compensation is $15,000 or more for maintenance or $25,000 or more for construction, alteration, demolition, installation, or repair, Consultant agrees to fully comply with such Prevailing Wage Laws. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the Consultant and all subconsultants to comply with all California Labor Code provisions, which include but are not limited to prevailing wages (Labor Code Sections 1771, 1774 and 1775), employment of apprentices (Labor Code Section 1777.5), certified payroll records (Labor Code Sections 1771.4 and 1776), hours of labor (Labor Code Sections 1813 and 1815) and debarment of contractors and subcontractors (Labor Code Section 1777.1). b. If the services are being performed as part of an applicable “public works” or “maintenance” project and if the total compensation is $15,000 or more for maintenance or $25,000 or more for construction, alteration, demolition, installation, or repair, then pursuant to Labor Code Sections 1725.5 and 1771.1, the Consultant and all subconsultants performing such services must be registered with the Department of Industrial Relations. Consultant shall maintain registration for the duration of the Project and require the same of any subconsultants, as applicable. This Project may also be subject to compliance monitoring and enforcement by the Department of Industrial Relations. It shall be Consultant’s sole responsibility to comply with all applicable registration and labor compliance requirements. c. This Agreement may also be subject to compliance monitoring and enforcement by the Department of Industrial Relations. It shall be Consultant’s sole responsibility to comply with all applicable registration and labor compliance requirements. Any stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor that affect Consultant’s performance of services, including any delay, shall be Consultant’s sole responsibility. Any delay arising out of or resulting from such stop orders shall be considered Consultant caused delay and shall not be compensable by the City. Consultant shall defend, indemnify and hold the City, its officials, officers, employees and agents free and harmless from any claim or liability arising out of stop orders issued by the Department of Industrial Relations against Consultant or any subcontractor.

14. Verification of Employment Eligibility.

By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time, and shall require all subconsultants and sub-subconsultants to comply with the same.

15. Laws and Venue.

This Agreement shall be interpreted in accordance with the laws of the State of California.

If any action is brought to interpret or enforce any term of this Agreement, the action shall be brought in a state or federal court situated in the County of San Bernardino, State of California.

16 Termination or Abandonment
a. City has the right to terminate or abandon any portion or all of the work under this Agreement by giving ten (10) calendar days written notice to Consultant. In such event, City shall be immediately given title and possession to all original field notes, drawings and specifications, written reports and other documents produced or developed for that portion of the work completed and/or being abandoned. City shall pay Consultant the reasonable value of services rendered for any portion of the work completed prior to termination. If said termination occurs prior to completion of any task for the Project for which a payment request has not been received, the charge for services performed during such task shall be the reasonable value of such services, based on an amount mutually agreed to by City and Consultant of the portion of such task completed but not paid prior to said termination. City shall not be liable for any costs other than the charges or portions thereof which are specified herein. Consultant shall not be entitled to payment for unperformed services, and shall not be entitled to damages or compensation for termination of work.
b. Consultant may terminate its obligation to provide further services under this Agreement upon thirty (30) calendar days’ written notice to City only in the event of substantial failure by City to perform in accordance with the terms of this Agreement through no fault of Consultant.

17. Documents. Except as otherwise provided in “Termination or Abandonment,” above, all original field notes, written reports, Drawings and Specifications and other documents, produced or developed for the Project shall, upon payment in full for the services described in this Agreement, be furnished to and become the property of the City.

18. Organization
Consultant shall assign _________________________ [*** INSERT NAME & TITLE OF PERSON RESPONSIBLE***] as the key personnel for the performance if this Agreement. This representative shall not be removed from the Project or reassigned without the prior written consent of the City.

19. Limitation of Agreement.

This Agreement is limited to and includes only the work included in the Project described above.

20. Notice
Any notice or instrument required to be given or delivered by this Agreement may be given or delivered by depositing the same in any United States Post Office, certified mail, return receipt requested, postage prepaid, addressed to:

CITY:

City of Big Bear Lake
39707 Big Bear Boulevard
Big Bear Lake, California 92315
Attn: Kelly Ent, Chief Financial Officer
CONSULTANT:
[***INSERT NAME, ADDRESS & CONTACT
PERSON***]
and shall be effective upon receipt thereof.

21. Third Party Rights
Nothing in this Agreement shall be construed to give any rights or benefits to anyone other than the City and the Consultant.

22. Equal Opportunity Employment.

Consultant represents that it is an equal opportunity employer and that it shall not discriminate against any employee or applicant for employment because of race, religion, color, national origin, ancestry, sex, age or other interests protected by the State or Federal Constitutions. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

23. Entire Agreement
This Agreement, with its exhibits, represents the entire understanding of City and Consultant as to those matters contained herein, and supersedes and cancels any prior or contemporaneous oral or written understanding, promises or representations with respect to those matters covered hereunder. Each party acknowledges that no representations, inducements, promises or agreements have been made by any person which are not incorporated herein, and that any other agreements shall be void. This Agreement may not be modified or altered except in writing signed by both Parties hereto. This is an integrated Agreement.

24. Severability
The unenforceability, invalidity or illegality of any provision(s) of this Agreement shall not render the provisions unenforceable, invalid or illegal.

25. Successors and Assigns
This Agreement shall be binding upon and shall inure to the benefit of the successors in interest, executors, administrators and assigns of each party to this Agreement. However, Consultant shall not assign or transfer by operation of law or otherwise any or all of its rights, burdens, duties or obligations without the prior written consent of City. Any attempted assignment without such consent shall be invalid and void.

26. Non-Waiver
None of the provisions of this Agreement shall be considered waived by either party, unless such waiver is specifically specified in writing.

27. Time of Essence
Time is of the essence for each and every provision of this Agreement.

28. City’s Right to Employ Other Consultants
City reserves its right to employ other consultants, including engineers, in connection with this Project or other projects.

29. Prohibited Interests
Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no director, official, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.
[SIGNATURES ON FOLLOWING PAGE]

SIGNATURE PAGE FOR PROFESSIONAL SERVICES AGREEMENT

BETWEEN THE CITY OF BIG BEAR LAKE
AND [***INSERT NAME***]
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first written above.

CITY OF BIG BEAR LAKE [***INSERT NAME***]
Erik Sund
City Manager
PRINTED NAME:

TITLE:

ATTEST:

Erica Stephenson
City Clerk
PRINTED NAME:

TITLE:

APPROVED AS TO FORM:

Stephen Deitsch
City Attorney

EXHIBIT A

SCOPE OF SERVICES
The City’s goal is to provide the public and its constituents with a financial statement that gives complete, accurate and understandable information about the City’s financial condition.

Consultant will furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the Financial Auditing and Reporting Services required to perform the following tasks:

1. Audit and prepare the Annual Comprehensive Financial Report (ACFR) of the City in conformity with GAAP and issue an opinion thereon.

2. Perform certain limited procedures involving management’s discussion and analysis (MD&A) and required supplementary information (RSI) as mandated by the Government Accounting Standards Board (GASB).

3. Perform an internal control assessment, utility billing review and audit of financial data of the DWP to test for material misstatements. The DWP is an enterprise fund of the City; therefore, their financial information will need to be included in the City’s annual financial statements as a component unit.

4. Audit and prepare a separate report financial report for the FPD in conformity with GAAP and issue an opinion thereon.

5. Audit and prepare a separate report of financial statements for the Authority in conformity with GAAP and issue an opinion thereon. Please note the Authority is a separate legal entity and is not a component unit of the City.

6. Provide GASB accounting and financial reporting assistance, as needed.

7. Test compliance with the Single Audit Act as amended in 1996, and applicable laws and regulations and prepare the City’s and Authority’s report, if necessary. It is expected that the auditor will prepare, publish, and submit an audit report to federal and state agencies as required.

8. Prepare Memorandum on Internal Control Structure and Management Letter.

9. Test compliance with Proposition 111, Article XIII.B – Review of Appropriations Limit Calculations.

10. The firm selected may also be asked to examine other reports or perform other services as required.

EXHIBIT B
Schedule of Charges/Payments
Consultant will invoice City for services performed. Consultant will include with each invoice a detailed progress report that indicates the amount of budget spent on each task. The agreed upon budget for each service is included in the table below. The total compensation annually shall not exceed the amount set forth in the table below:

Service 2023-24 2024-25 2025-26 2026-27 2027-28
City Audit Services, including
internal control review
City Agreed-Upon Procedures
for Appropriations (Gann) Limit
calculation
DWP Internal Control
Assessment and Financial
Audit
FPD Audit Services, including
internal control review
FPD Agreed Upon Procedures
for Appropriations (Gann) Limit
calculation
Authority Audit Services,
including internal control review
City financial statement
preparation
FPD financial statement
preparation
Authority financial statement
preparation
City’s State Controller’s Report
Preparation
FPD State Controller’s Report
Preparation

Service 2023-24 2024-25 2025-26 2026-27 2027-28
Authority State Controller’s
Report Preparation
Big Bear Lake Non-profit
Corporation State Controller’s
Report Preparation
Big Bear Lake Financing
Authority State Controller’s
Report Preparation
Total audit and reporting
services for fiscal year
(excluding Single Audit
Report)
City Single Audit Report
(Includes federal grants
awarded to DWP & FPD)
Authority Single Audit Report
Total audit services for fiscal
year (including Single Audit
Report)

PREPARED BY
Lance, Soll & Lunghard, LLP
Certified Public Accountants
License Number 2584

TECHNICAL PROPOSAL
City of Big Bear Lake
Financial Auditing & Reporting Services
Date of Submission: February 16, 2024
Valid for 90 Days
Authorized by
Ryan Domino, CPA, Partner
[email protected]
203 N. Brea Blvd., Suite 203
Brea, CA 92821
(714) 672-0022
Item 1.2
Attachment 3
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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TRANSMITTAL LETTER
February 16, 2024
Kimberly Graf, Finance Manager
City of Big Bear Lake
Finance/Treasury Services
39707 Big Bear Boulevard
PO Box 10000
Big Bear Lake, CA 92315
Dear Ms. Graf,
LANCE, SOLL & LUNGHARD, LLP (“LSL”, “LSL CPAs”) is pleased to present our proposal for financial auditing and reporting services, and we value the opportunity to demonstrate our continued commitment to excellence to the City of Big Bear Lake (“City”).

We understand that the City seeks a qualified firm to audit its financial statements for five years beginning with the fiscal year ending June 30, 2024, with the option to renew annually for up to four additional one-year terms. This proposal details our understanding of the scope of work outlined in the City’s RFP and showcases our firm’s experience, knowledge, and creative problem-solving capabilities in governmental auditing. With our extensive government experience and history with the City of Big Bear Lake, we are confident that LSL remains the best-qualified accounting firm for the City.

At LSL, we specialize in high-quality governmental audits aligned with GAAS and current GASB pronouncements. With our extensive experience in local government audits, we prioritize accuracy and thoroughness while ensuring timely report delivery. Our commitment to effective collaboration and transparency with the City ensures the integrity of its financial reporting and compliance with all regulatory requirements.

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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Ryan Domino is the assigned Engagement Partner for this proposal. He is authorized to make representations on behalf of our firm and can be reached by phone at (714) 672-0022 or by email at [email protected]. We affirm that our proposal fully aligns with all terms, conditions, and requirements outlined in the City's RFP. Our proposal is a firm and irrevocable offer for 90 calendar days following the closing date of the receipt of proposals.

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

Sincerely,
Ryan Domino, CPA, Partner
Lance, Soll & Lunghard, LLP
203 N. Brea Blvd., Suite 203
Brea, CA 92821
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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TABLE OF CONTENTS
TRANSMITTAL LETTER ......................................................................................................................... 1 TABLE OF CONTENTS ........................................................................................................................... 3 LICENSE TO PRACTICE IN CALIFORNIA ............................................................................................. 5 INDEPENDENCE ..................................................................................................................................... 5 BUSINESS LICENSE ............................................................................................................................... 5 INSURANCE ............................................................................................................................................ 5 FIRM QUALIFICATIONS AND EXPERIENCE ......................................................................................... 5 History & Size ........................................................................................................................................ 5 Location ................................................................................................................................................. 6 Government Auditing Standards ........................................................................................................... 6 Desk Review / Disciplinary Action ......................................................................................................... 6 Peer Review .......................................................................................................................................... 6 PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS & EXPERIENCE ................................... 9 Organizational Chart .............................................................................................................................. 9 Engagement Team Resumes ................................................................................................................ 9 LSL Team Resources .......................................................................................................................... 10 Additional Resources ........................................................................................................................... 11 SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES ................................................ 11 GFOA Award Program ........................................................................................................................ 12 Single Audit Experience ...................................................................................................................... 12 Training & Seminars ............................................................................................................................ 12 Client References ................................................................................................................................ 13 SPECIFIC AUDIT APPROACH .............................................................................................................. 15 Our Understanding of the Scope of Work ............................................................................................ 15 Project Management Methodology ...................................................................................................... 15 Project Schedule ................................................................................................................................. 16 Proposed Work Plan ............................................................................................................................ 16 Proposed Segmentation ...................................................................................................................... 17 Level of Staff Assigned and Number of Hours to be Assigned ............................................................ 18 Audit Sampling .................................................................................................................................... 20 City of Big Bear Lake
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Type And Extent of Analytical Procedures .......................................................................................... 20 Drawing Audit Samples for Compliance .............................................................................................. 20 Determining Laws and Regulations Subject to Audit Test Work ......................................................... 20 LSL’s Approach to Understanding the City’s Internal Control Structure .............................................. 21 Antipation Of Potential Audit Problems ............................................................................................... 21 Working Paper Retention and Access ................................................................................................. 21 Irregularities and Illegal Acts ............................................................................................................... 21 COST PROPOSAL ................................................................................................................................. 22 All-Inclusive Maximum Price ................................................................................................................ 22 LSL’s Standard Hourly Rates .............................................................................................................. 23 Additional Services .............................................................................................................................. 23 Manner of Payment ............................................................................................................................. 23 BENEFITS OF WORKING WITH LSL ................................................................................................... 24 Accounting Today Regional Leader .................................................................................................... 24 Our Core Values .................................................................................................................................. 24 Best of Accounting Award ................................................................................................................... 25 EXHIBIT A – COI EVIDENCE OF COVERAGE ..................................................................................... 26 EXHIBIT B – ENGAGEMENT TEAM RESUMES .................................................................................. 29 EXHIBIT C – CURRENT LIST OF MUNICIPAL CLIENTS .................................................................... 36 City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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LICENSE TO PRACTICE IN CALIFORNIA
LSL is a public accounting firm licensed by the State of California Department of Consumer Affairs as a Public Accounting Partnership. Additionally, we are members of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California.

INDEPENDENCE
LSL meets the independence requirements set forth by the Government Auditing Standards.

Our partners have no ownership in any other business organization that currently or will potentially provide services, supplies, materials, or equipment to the City. We annually distribute a listing of our firm's clients to all employees to ensure that any possible independence threats are properly documented and reviewed.

BUSINESS LICENSE
LSL currently holds an active City of Big Bear Lake Business License. We affirm that we will continue to maintain active licensure if awarded a new contract with the City.

INSURANCE
LSL confirms that we will maintain the minimum insurance requirements throughout the entire term of this engagement. We have provided evidence of coverage with the submission of our proposal in Appendix A, and the actual insurance form will be provided upon the award of contract.

FIRM QUALIFICATIONS AND EXPERIENCE

HISTORY & SIZE
LSL was established in 1929 and has grown as a leader in the government sector. Our fullservice accounting firm is headquartered in Brea, California, with a dynamic team of 16 partners and 145 employees. We provide auditing, accounting, and consulting services to over 100 municipal clients, including cities, counties, water and electric utilities, and special-purpose government agencies. Our government sector services encompass a broad range of specialties, including attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services.

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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LOCATION
Our Offices
Brea, CA
203 N. Brea Blvd., Suite 203
Brea, CA 92821
Phone: (714) 672-0022
Laguna Hills, CA
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
Phone: (949) 829-8299
Sacramento, CA
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
Phone: (916) 503-9691
Santa Ana, CA
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
Phone: (714) 569-1000
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587
At LSL, we regularly share staff and resources across our offices, providing you with access to our entire governmental team. This approach ensures that you receive the highest level of service and expertise possible, allowing us to deliver optimal results.

GOVERNMENT AUDITING STANDARDS
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial statements as well as its fair presentation. Our financial audits are performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, and Single Audits are performed in accordance with the requirements of the Uniform Guidance. We will also evaluate the City's internal control system and provide recommendations for growth and improvement.

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

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS &

EXPERIENCE

ORGANIZATIONAL CHART

ENGAGEMENT TEAM RESUMES
Team resumes are available in Appendix B, which details the position of each team member in the firm, their educational background, and their years and types of experience. The resumes also provide information on any continuing education courses taken by the team members during the past three years.

Brandon Young, CPA
Concurring Partner
12 years of experience
Ryan Domino, CPA
Engagement Partner
11 years of experience
James Butera, CPA
Senior Manager
13 years of experience
Keili Gonzalez
Audit Supervisor
6 years of experience
Nina Chau
Senior Auditor
3 years of experience
Staff
Associate
Staff
Associate
Staff
Associate
Staff
Associate
Kelly Telford, CPA
Consulting Partner
21 years of experience
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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LSL TEAM RESOURCES
Our governmental staff consists of three (3) Partners, two (2) Senior Managers, three (3) Managers, three (3) Supervisors, and nineteen (19) Professional Staff. Proposed team members will be available for ninety (90) days from the proposal due date. LSL will promptly notify the City of any changes in key personnel prior to award.

LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit portion of the engagement will be employed by LSL on a full-time basis and have extensive experience providing auditing services for cities, counties, and special-purpose government agencies.

However, LSL does collaborate with a third-party for the preparation of the SCO (State Controller's Office) reports to ensure that the reports are prepared and filed correctly and timely by experts in those reports.

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

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

Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensure that our team members are up to date on the latest developments in governmental accounting and auditing. As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period.

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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ADDITIONAL RESOURCES
The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams. Tap into our team of industry & product experts for your fullservice consulting, staffing, and financial report automation solutions. We are committed to providing the guidance, tools, and services that foster lifelong success for your finance team.

Kelly Telford, CPA
Consulting Partner
Kelly brings a wealth of experience in both public accounting and local government to her role as a Partner in LSL’s Consulting Services. Her practical recommendations are instrumental in helping our audit staff and clients achieve high-quality and efficient audits while providing valuable feedback for organizational improvements. With prior roles as Finance Director for the City of Costa Mesa and the City of Seal Beach, Kelly has a proven track record of conducting numerous presentations focusing on GASB 87 and 96 and assisting clients in implementing these standards. Beyond her expertise in GASB standards, Kelly excels in helping agencies overcome internal control challenges, completing year-end close procedures, and serving as an outsourced Finance Director.

Gail Gray, CPA
Technology Partner
Gail is a well-established expert in governmental accounting and finance technology. As a Partner in LSL's Technology Consulting Services, Gail has over 20 years of experience in training, mentoring, and automating finance teams. Gail specializes in process automation consulting, software implementation, customization, and robotic process automation (RPA), leveraging technology and automation for accounting, auditing, and financial reporting. With her extensive background in governmental accounting, Gail uniquely enables LSL to offer top-tier implementation services for government-specific financial management solutions. Gail and her team provide exceptional training and ongoing support, while ensuring that our software partners also uphold high standards and provide high-quality service.

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES
A current list of municipal clients can be found in Appendix C, which includes LSL’s most significant engagements conducted within the last three (3) years that are similar to the engagement described in this request for proposal. The list is ranked based on total staff hours.

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

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

TRAINING & SEMINARS
LSL regularly leads seminars and training courses on introductory governmental accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates Federal Granting Agency AL # Name of Program
U.S. Department of Agriculture 10.557 Special Supplemental Nutrition Program for Women, Infant, and Children U.S. Department of Housing & Urban Development 14.195 Section 8 Housing Assistance Payment Program U.S. Department of Housing & Urban Development 14.218 Community Development Block Grants/Entitlement Grants U.S. Department of Housing & Urban Development 14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
U.S. Department of Housing & Urban Development 14.239 HOME Investment Partnerships Program U.S. Department of Housing & Urban Development 14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation U.S. Department of Housing & Urban Development 14.871 Section 8 Housing Choice Vouchers U.S. Department of Transportation 20.106 Airport Improvement Program U.S. Department of Transportation 20.205 Highway Planning and Construction U.S. Department of Transportation 20.507 Federal Transit Formula Grants U.S. Department of Treasury 21.019 Coronavirus Relief Fund (CRF) U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) U.S. Environmental Protection Agency 66.458 Capitalization Grants for Clean Water State Revolving Funds U.S. Department of Health and Human Services 93.563 Child Support Enforcement U.S. Department of Health and Human Services 93.667 Social Services Block Grant U.S. Department of Health and Human Services 93.676 Unaccompanied Alien Children Program U.S. Department of Health and Human Services 93.778 Medical Assistant Program - Medicaid Cluster U.S. Department of Homeland Security 97.036 Disaster Grants- Public Assistance (Presidentially Declared Disasters) U.S. Department of Homeland Security 97.067 Homeland Security Grant Program City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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and best practices, which are made available to our clients for additional information and continued support. These will be opportunities made available through our firm to the City for training or continuing professional education credits on current issues or governmental auditing and accounting in general.

CLIENT REFERENCES
The following references highlight our experience in providing professional auditing services to other governmental organizations with similar size and scope as the City of Big Bear Lake. We invite you to contact them to gain insight into our working relationships and quality of service.

City of Palm Desert
Contact Veronica Chavez, Finance Director
Email Address [email protected]
Address 73-510 Fred Waring Drive
Palm Desert, CA 92260
Telephone (760) 346-6324
Dates of Service 2021 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performance of agreed-upon procedures over the City’s GANN limit; Component Unit (Palm Desert Recreational Facilities Corporation)
Contract Cost $110,800
City of Oceanside
Contact Jill Moya, CPA, Financial Services Director
E-mail Address [email protected]
Address 300 N. Coast Hwy.

Oceanside, CA 92054
Telephone (760) 435-3887
Dates of Service 2012 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA Award; Single Audit; Gann Limit AUP; RDA State Controller’s Report; Building Authority; CDC Audit; Public Financing Authority; Ocean Eleven AUP; REAC Submission AUP; Small Craft
Harbor District Audit; Ocean Eleven Casino AUP; OPFA Audit Contract Cost $88,250
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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City of Indio
Contact Samantha Lopez, Finance Manager
Email Address [email protected]
Address 100 Civic Center Mall
Indio, CA. 92201
Telephone (760) 541-4238
Dates of Service 2015 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA Award; Single Audit; Measure S AUP; Measure X Audit AUP; AQMD
Audit; ERICA Audit; EVRA Audit; Gann Limit AUP; Indio
Water Authority Audit; Landmark Golf AUP
Contract Cost $87,500
City of Chino Hills
Contact Christa Buhagiar, Finance Director
Email Address [email protected]
Address 14000 City Center Drive
Chino Hills, CA 91709
Telephone (909) 364-2600
Dates of Service 2011 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performed compliance audits of the City’s AQMD fund; Gann Limit AUP and investment portfolio; performed separate audits and prepared financial statements for the notfor-profit entities managed by the City; and prepared the City’s Financial Transactions Report for the State Controller’s Office.

Contract Cost $68,500

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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SPECIFIC AUDIT APPROACH

OUR UNDERSTANDING OF THE SCOPE OF WORK
LSL understands that the City of Big Bear Lake is seeking a qualified firm to perform the City’s financial audit and related services, consisting of the following final financial and compliance reports:
 City Audit Services
 City Gann Limit Calculation
 DWP Internal Control Assessment
 FPD Audit Services
 FPD Gann Limit Calculation
 Authority Audit Services
 City Financial Statement Preparation
 Out-of-Pocket Expenses
 FPD Financial Statement Preparation
 Authority Financial Statement Preparation
 City State Controller's Report
 FPD State Controller's Report
 Authority State Controller's Report
 Big Bear Lake Non-Profit Corp. State Controller's Report  Big Bear Lake Financing Authority State Controller's Report  City Single Audit Report
 Authority Single Audit Report

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

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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PROJECT SCHEDULE
LSL assumes under the time requirements that the City will have closed its books and will present the LSL team with general ledger balances that are auditable prior to the start of fieldwork. A sample timeline is provided below displaying the key stages of the audit and the deliverables.

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

Segment 2
Year-end Testing will
begin by the end of
September or earlier, if
possible.

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

Entrance
Conference will be
held before interim
begins.

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

November
Segment 3
Draft Audit Letters,
and Other Reports
will be provided to
the City in
November.

Final Reports and
Approval will be
delivered no later than
December 15th.

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

May-June September December
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
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PROPOSED SEGMENTATION
Our audit services will be divided into the three succeeding segments:
 Segment 1 – Planning and Obtaining an Understanding
 Segment 2 – Financial Audit Testing
 Segment 3 – Conclusion
Segment 1 – Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and Government Audit Quality Center Information letter. The audit communication letter is to be provided to the City Council and/or Board of Directors and can be communicated orally to those charged with governance, if requested, where we will discuss planning stages, responsibilities of the City Council and/or Board of Directors, Auditors, and Management, and provide an opportunity to communicate with us as the auditors.

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

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

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

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
18 www.lslcpas.com | 18
We will annually compile another customized PBC list for the year-end testing provided at least one month prior or earlier if requested. We will request trial balances from the City for our analytical review to be provided one week before testing is scheduled to commence.

Year-end testing will include testing of the balance sheet, revenue and expenditures accounts, confirmation of selected balances, analytical procedures, evaluation of the internal controls, and preparation of reports and letters.

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

After the review and receipt of the signed Representation Letter from the City, LSL will provide a final report by December 15th of each year.

LEVEL OF STAFF ASSIGNED AND NUMBER OF HOURS TO BE ASSIGNED Segment/Task Partners Manager Senior Staff Clerical Total City Audit Services
Interim test work 0 0 25 40 0 65
Year-End test work 0 0 75 120 0 195
Report/Review/Supervision 20 50 0 0 5 75
Subtotal 20 50 100 160 5 335
City Gann Limit Calculation
Test work 000202
Report/Review/Supervision 011013
Subtotal 0 1 1 2 1 5
DWP Internal Control Assessment
Test work 0 0 4 15 0 19
Report/Review/Supervision 2 4 5 0 0 11
Subtotal 2 4 9 15 0 30
FPD Audit Services
Test work 000808
Report/Review/Supervision 114017
Subtotal 1 1 4 8 1 15
FPD Gann Limit Calculation
Test work 000202
Report/Review/Supervision 011013
Subtotal 0 1 1 2 1 5

TOTAL PROPOSED HOURS
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
19 www.lslcpas.com | 19
*Hours proposed are for 1 major program.

Segment/Task Partners Manager Senior Staff Clerical Total

TOTAL PROPOSED HOURS
Authority Audit Services
Test work 0 0 25 85 0 110
Report/Review/Supervision 9 25 25 0 1 60
Subtotal 9 25 50 85 1 170
City State Controller's Report
Test work 0 0 0 36 0 36
Report/Review/Supervision 020024
Subtotal 0 2 0 36 2 40
FPD State Controller's Report
Test work 000303
Report/Review/Supervision 010012
Subtotal 0 1 0 3 1 5
Authority State Controller's Report
Test work 0 0 0 22 0 22
Report/Review/Supervision 020013
Subtotal 0 2 0 22 1 25
Big Bear Lake Non-Profit Corp. State Controller's Report Test work 000303
Report/Review/Supervision 010012
Subtotal 0 1 0 3 1 5
Big Bear Lake Financing Authority State Controller's Report Test work 000303
Report/Review/Supervision 010012
Subtotal 0 1 0 3 1 5
City Single Audit Report *
Test work 0 0 6 20 0 26
Report/Review/Supervision 2 5 6 0 1 14
Subtotal 2 5 12 20 1 40
Authority Single Audit Report *
Test work 0 0 6 20 0 26
Report/Review/Supervision 2 5 6 0 1 14
Subtotal 2 5 12 20 1 40
TOTAL PROPOSED HOURS: 36 99 189 379 17 720
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
20 www.lslcpas.com | 20

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

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

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

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

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

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
21 www.lslcpas.com | 21
LSL’S APPROACH TO UNDERSTANDING THE CITY’S INTERNAL CONTROL STRUCTURE LSL will perform procedures as required by SAS 122-125 to obtain an understanding of the City and its environment along with assessing the risks of material misstatements in order to gain insight into the internal control structure over the financial statements. Our review will encompass various areas such as financial reporting, cash, revenues and receivables, utility billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.

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

Throughout the year, LSL will conduct interviews with the management of finance and responsible parties of each audit section to understand the processes and controls through observation and discussions. We will also perform sampling transactions as part of a “walkthrough” process to verify that the system of control is functioning as per the policies and procedures.

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

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

WORKING PAPER RETENTION AND ACCESS
All working papers and reports will be retained at LSL’s expense for a minimum of three (3) years unless otherwise notified in writing by the City of the need to extend that retention period. Upon written request, we will make working papers available to parties designated by the City.

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

IRREGULARITIES AND ILLEGAL ACTS
LSL acknowledges our responsibility to make an immediate, written report to the City of all irregularities and illegal acts, or indications of illegal acts, of which we become aware. [Cost bid on the following page]
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
22 www.lslcpas.com | 22

COST PROPOSAL

ALL-INCLUSIVE MAXIMUM PRICE
*Price includes one (1) major program. Each additional program is $4,000.

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
23 www.lslcpas.com | 23
The quoted fees above include a standard 3% increase year-over-year.

LSL’S STANDARD HOURLY RATES
Position 2023/24 2024/25 2025/26 2026/27 2027/28
Partner $360 $371 $383 $395 $407
Senior Manager $270 $279 $288 $297 $306
Manager $230 $237 $245 $253 $261
Supervisor $200 $206 $213 $220 $227
Senior $180 $186 $192 $198 $204
Experienced Staff $150 $155 $160 $165 $170
Staff $130 $134 $139 $144 $149
Clerical $110 $114 $118 $122 $126

ADDITIONAL SERVICES
If it should become necessary for the City of Big Bear Lake to request LSL to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between the City and LSL. Any such additional work agreed to between the City and LSL shall be performed at the same rates set forth in LSL’s Standard Hourly Rates provided in this cost bid.

MANNER OF PAYMENT
Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's proposal.

Interim billings shall cover a period of not less than a calendar month. The final ten percent (10%) of the total all-inclusive maximum price will be paid upon delivery of the firm's final reports.

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
24 www.lslcpas.com | 24

BENEFITS OF WORKING WITH LSL
LSL is a multi-location firm with formidable resources that provides a personal feel and hands-on client experience.

ACCOUNTING TODAY REGIONAL LEADER
LSL CPAs has been recognized as an Accounting Today Regional Leader in 2023. The list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who ‘think outside the box’ when providing solutions.

OUR CORE VALUES
As we continue to grow and evolve, we recognize our core values needed to grow and change with us.

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

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
25 www.lslcpas.com | 25

BEST OF ACCOUNTING AWARD
LSL CPAs delivers high-quality service and has consistently secured the ClearlyRated Best of Accounting award. This exclusive program awards accounting firms who demonstrate high-level service of excellence within the accounting industry and solely leverages statistically validated survey responses from our clients.

City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
26 www.lslcpas.com | 26
EXHIBIT A – COI EVIDENCE OF COVERAGE
10/12/2023
The Liberty Company Insurance Brokers
Lic #0D79653
5955 De Soto Ave, Ste 250
Woodland Hills CA 91367
Lindsey Jamall
(888) 918-3960
[email protected]
Lance Soll & Lunghard LLP
203 N Brea Blvd Ste 203
Brea CA 92821
Sentinel Insurance Company 11000
Hartford Casualty Insurance Company 29424
23-24 BOP/UMB/WC
A 57SBABM1263 10/12/2023 10/12/2024
2,000,000
1,000,000
10,000
2,000,000
4,000,000
4,000,000
A 57SBABM1263 10/12/2023 10/12/2024
2,000,000
A
10,000
57SBABM1263 10/12/2023 10/12/2024
1,000,000
1,000,000
B 57WECAZ7TWB 10/12/2023 10/12/2024
1,000,000
1,000,000
1,000,000

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

INSURER(S) AFFORDING COVERAGE
INSURER F :

INSURER E :

INSURER D :

INSURER C :

INSURER B :

INSURER A :

NAIC #
NAME:

CONTACT
(A/C, No):

FAX
E-MAIL
ADDRESS:

PRODUCER
(A/C, No, Ext):

PHONE

INSURED
COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).

THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

OTHER:
(Per accident)
(Ea accident)
$
$
N / A
SUBR
WVD
ADDL
INSD

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. $
$
$
$

PROPERTY DAMAGE
BODILY INJURY (Per accident)
BODILY INJURY (Per person)

COMBINED SINGLE LIMIT

AUTOS ONLY

AUTOS ONLY AUTOS

NON-OWNED

OWNED SCHEDULED

ANY AUTO

AUTOMOBILE LIABILITY
Y / N

WORKERS COMPENSATION

AND EMPLOYERS' LIABILITY
OFFICER/MEMBER EXCLUDED?
(Mandatory in NH)
DESCRIPTION OF OPERATIONS below
If yes, describe under

ANY PROPRIETOR/PARTNER/EXECUTIVE
$
$
$
E.L. DISEASE - POLICY LIMIT
E.L. DISEASE - EA EMPLOYEE
E.L. EACH ACCIDENT
ER
OTHSTATUTEPER
(MM/DD/YYYY) LIMITS

POLICY EXP
(MM/DD/YYYY)

POLICY EFF

LTR TYPE OF INSURANCE POLICY NUMBER
INSR
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)

EXCESS LIAB
UMBRELLA LIAB EACH OCCURRENCE $
AGGREGATE $
$
OCCUR

CLAIMS-MADE
DED RETENTION $
PRODUCTS - COMP/OP AGG $
GENERAL AGGREGATE $
PERSONAL & ADV INJURY $
MED EXP (Any one person) $
EACH OCCURRENCE $

DAMAGE TO RENTED
PREMISES (Ea occurrence) $

COMMERCIAL GENERAL LIABILITY

CLAIMS-MADE OCCUR
GEN'L AGGREGATE LIMIT APPLIES PER:

POLICY
PROJECT LOC

CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DD/YYYY)

CANCELLATION

AUTHORIZED REPRESENTATIVE
ACORD 25 (2016/03)
© 1988-2015 ACORD CORPORATION. All rights reserved.

CERTIFICATE HOLDER
The ACORD name and logo are registered marks of ACORD
HIRED

AUTOS ONLY
Evidence of Coverage
Evidence of Coverage
Affinity Insurance Services
1100 Virginia Drive, Suite 250
Fort Washington, PA 19034
Professional Liability APL-275513554
10/12/23
10/12/2023 10/12/2024 Per Claim/Aggregate
Lance, Soll & Lunghard, LLP
203 N Brea Boulevard
Suite: 203
Brea, CA 92821-4056
A
20443
$3,000,000
Lance, Soll & Lunghard, LLP
203 N Brea Boulevard
Suite: 203
Brea, CA 92821-4056
Continental Casualty Company
Affinity Insurance Services, Inc.

Evidence of Coverage
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
29 www.lslcpas.com | 29
EXHIBIT B – ENGAGEMENT TEAM RESUMES
Ryan Domino, CPA

ENGAGEMENT PARTNER

ACHIEVEMENTS
Ryan currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) and has been a presenter for CSMFO’s annual conference and various chapter meetings. He has been involved in teaching current audit and accounting-related material at LSL’s in-house training seminars and annual GASB Updates.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Ryan meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
Ryan has over 11 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, Federal Student Financial Aid audits, and various consulting and agreed-upon procedures projects.

Ryan is one of the firm’s leaders in ensuring audit quality control and Government Practice training for staff. He is a regular presenter at the firm’s annual GASB Update where he has presented training to our clients on the latest GASB pronouncements and has been a presenter for CSMFO’s chapter meetings and the annual CSFMO Conference.

Some of his presentations have covered:
 General auditing in accordance with GAGAS
 Accounting for capital assets
 GASB Statement Nos. 89, 90, 91, and 94

MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA

EDUCATION
Bachelor of Arts Degree in Business Administration with an emphasis in Accounting – California State University, Fullerton, 2012

LICENSES
Certified Public Accountant:

California
Texas

AUDIT ENGAGEMENTS
City of Agoura Hills
City of Burbank
City of Carlsbad
City of Cathedral City
City of Chino Hills
City of Chula Vista
City of Fullerton
City of Indio
City of Lompoc
City of Monrovia
City of Moorpark
City of Oceanside
City of Orange
City of Palm Desert
City of Pleasanton
City of Rosemead
City of San Juan Capistrano
City of Santa Monica
Ontario International Airport
Orange County Fire Authority
Orange County Water District
Orchard Dale Water District
Rainbow Municipal Water District
San Bernardino Muni. Water Dept.

Three Valleys Muni. Water Dist.

United Water Conservation District
Yorba Linda Water District
Brandon Young, CPA

CONCURRING PARTNER

ACHIEVEMENTS
Brandon is an expert in Governmental Accounting and Auditing, with over 12 years of experience serving a wide range of clients. He was appointed to serve on the prestigious AICPA State and Local Government Expert Panel, with a three-year the term beginning in May of 2023, and also has served on the CalCPA Governmental Accounting and Auditing Committee since 2018.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Brandon meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
Brandon has performed all phases of governmental audits with numerous presentations to City Councils, Board of Supervisors, Board of Directors, and Audit Committees over the past twelve years. He routinely presents at CSMFO, local chapter meetings and CalSACA on current accounting and auditing material. He also regularly teaches current audit and accounting-related material at LSL training seminars, webinars, and client education workshops and training events.

His work has entailed:
 The preparation of the ACFR for entities involved in CSMFO and GFOA in the U.S.
 Audit review and technical assistance throughout the year to deliver the most up-to-date information with current GASB pronouncements
 Presentation of audit results to Audit Committees or others charged with governance
 Risk assessment and evaluation of internal controls with COSO and Federal Green Book
 Single Audits in accordance with new Uniform Guidance Memberships
AICPA, AICPA SLG Expert Panel CalCPA, CalCPA State GAA,

CSMFO, GFOA

EDUCATION
Bachelor of Arts Degree in Accounting, Magna Cum Laude – Vanguard University

LICENSE
Certified Public Accountant
California

ENGAGEMENTS
City of Chula Vista
City of Citrus Heights
City of Dixon
City of Lodi
City of Galt
City of Livingston
City of Menlo Park
City of Newark
City of Pasadena
City of Pleasanton
City of Riverside
City of Roseville
City of Santa Monica
City of Shafter
Coachella Valley Water District
County of Placer
County of Nevada
County of Sutter
County of Yolo
East Bay Municipal Utility District
GDPUD
Inland Empire Utilities Agency
Monterey Peninsula Airport District
Orange County Water District
San Joaquin Council of Gov.

Santa Clarita Valley Water Agency
Union Sanitary District
Kelly A. Telford, CPA

CONSULTING PARTNER

ACHIEVEMENTS
Kelly has developed her expertise in accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and has presented at annual conferences for CSMFO and GFOA. She is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Kelly meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
Kelly has over 20 years of experience working both in and with government agencies including counties, cities, successor agencies, special districts, and Native American tribes and tribal casinos. She served as a Director of Finance/City Treasurer for the cities of Seal Beach and Costa Mesa and has served as the Director of Financial Management for the Los Angeles County Community Development Agency. She has also been an auditor and consultant for 14 years specializing in the audits of government agencies.

Her work has entailed:
 Implementation of month-end and year-end close procedures, and preparation of the ACFR submissions for the GFOA award  Implementation of new ERP systems, including PeopleSoft, Incode and QuickBooks.
 Audit review and technical assistance to deliver the most up-todate information with current GASB pronouncements  Presentations to City Councils, Board of Supervisors, Boards of Directors, and Audit Committees
 Technical reviewer for the Government Finance Officers Association (GFOA) Certificate of Excellence in Financial Reporting and the Distinguished Budget Presentation Award Program
 Serves on the CSMFO Professional Standards Committee

MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, TML (Texas Municipal League), GFOA-T (GFOA of Texas)

EDUCATION
Bachelor of Arts, Accounting – California State University, Fullerton

LICENSE
Certified Public Accountant:

California
Texas

CONSULTING

ENGAGEMENTS
City of Manteca, CA
City of Marfa, TX
City of Moses Lake, WA
City of Rancho Cucamonga, CA
City of Redondo Beach, CA
City of Tustin, CA
City of Winters, CA
County of Hidalgo, TX
County of San Bernardino, CA
Georgetown Divide Public Utilities
District, CA
Pomona Valley Transportation
Authority, CA
Puente Hills Habitat Preservation
Authority, CA
Yolo County Public Agency Risk
Management Insurance Auth., CA

AUDIT ENGAGEMENTS
City of Barstow
City of Downey
City of Inglewood
City of Irwindale
City of Lake Elsinore
City of Manhattan Beach
City of Palm Desert
City of Redondo Beach
City of Shafter
Mesa Water District
Ontario International Airport Auth.

James Butera, CPA

SENIOR MANAGER

ACHIEVEMENTS
James was previously a Director of Finance at a regional municipality in New York. He brings his experience in financial audits, Single Audits, ACFR, and financial statement preparation, plus in-depth knowledge of GASB implementation consulting, bookkeeping consulting, and Controller consulting services.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a twoyear period. James meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
James has performed all phases of our government audits, including cities, counties, and special districts for their ACFR and Single Audits.

His work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report
 Performing analytical and substantive audit procedures on account balances
 Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
 Assisting clients with the preparation and review of GASB 68, 75, and 84 journal entries
 Review of capital assets, debt service, and federal and state award schedules

MEMBERSHIPS
CalCPA, GFOA

EDUCATION
Bachelor of Science & MBA in Accounting –
St. John Fisher University

LICENSE
Certified Public Accountant –
New York

ENGAGEMENTS
Chino Hills Community Foundation
City of American Canyon
City of Batavia, NY
City of Chino Hills
City of Chula Vista
City of Geneva, NY
City of Livingston
City of Newark
City of Palm Desert
City of Pleasanton
City of Rialto
City of Rochester, NY
City of Rosemead
County of Genesee, NY
County of Sutter
County of Yolo
Jamestown Board of Public Utilities
Rochester City School District
Keili Gonzalez

AUDIT SUPERVISOR

ACHIEVEMENTS
Keili has earned the AICPA Intermediate Single Audit certificate and holds an extensive background in demonstrating her ability to perform single audits in accordance with the requirements of the Uniform Guidance. She brings with her extensive experience, knowledge, and application of GAAP, Auditing Standards (GAS & GAAS), and the principles of internal accounting `controls as it relates to client-specific matters.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Keili meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
During her time with the firm, Keili has performed and supervised all phases of our government audits, including ACFR audits, successor agency audits, and Single Audits.

Her work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report (ACFR)
 Performing analytical and substantive audit procedures on account balances
 Planning the nature, timing and extent of procedures involved in the audit process
 Assisting clients with the preparation and review of GASB 68 and 75 journal entries
 Review of capital asset, debt service, federal and state award schedules

EDUCATION
Master of Science Degree in Accountancy – Saint Mary’s College of California
Bachelor of Science in Business Administration, Accounting – Drexel University

LICENSE
CPA in progress
AICPA Intermediate Single Audit
Certificate

ENGAGEMENTS
City of Agoura Hills
City of Big Bear Lake
City of Chino Hills
City of Downey
City of Fullerton
City of Grand Terrace
City of Inglewood
City of Lompoc
City of Manhattan Beach
City of Moorpark
City of Orange
City of Pasadena
City of Pomona
City of Riverside
City of Rosemead
City of San Juan Capistrano
City of Santa Monica
City of Shafter
City of Vallejo
County of Sutter
County of Yolo
East Bay Municipal Utility District
Eastern Municipal Water District
Jurupa Community Services District
Ontario International Airport
Orchard Dale Water District
San Bernardino MWD
San Joaquin Council of Governments
Santa Clarita Valley Water Agency
Southeast Animal Control Authority
Nina Chau

SENIOR AUDITOR

ACHIEVEMENTS
Nina is a skilled and dedicated senior auditor with a comprehensive understanding of all audit procedures and the ability to identify and resolve complex issues. As an experienced auditor, Nina plays a crucial role in ensuring accuracy and compliance with both regulatory and professional standards, while focusing on the quality and effectiveness of the audit engagement.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Nina meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
With 3 years of experience in governmental auditing, Nina has honed her expertise in all phases of government audits, including ACFR audits, housing authority audits, Transportation Development Act audits, and Single Audits.

Her work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report (ACFR)
 Performing analytical and substantive audit procedures on account balances
 Planning the nature, timing, and extent of procedures involved in the audit process
 Assisting clients with the preparation and review of GASB 68 and GASB 75 journal entries
 Review of capital asset, debt service, federal and state award schedules

EDUCATION
Bachelor of Business Administration, Accounting and Information Systems – California State University, Fullerton

LICENSE
CPA: In-Progress

ENGAGEMENTS
City of Burbank
City of Riverside
City of Chino Hills
City of Pasadena
City of Citrus Heights
City of Malibu
City of Cypress
City of Diamond Bar
City of San Clemente
City of Grand Terrace
Yorba Linda Water District
Lodi TDA
Ripon TDA
City of Big Bear Lake
RFP: Financial Auditing & Reporting Services
36 www.lslcpas.com | 36
EXHIBIT C – CURRENT LIST OF MUNICIPAL CLIENTS
lumClient Contact Person Services Phone
Total
Hours
* Riverside Ms. N. Garcia, Controller F, S, U 951-826-5466 3,667 * Roseville Mr. D. Kaufman, Assistant City Manager/CFO F, S 916-774-5314 3,162 * San Joaquin Council of Governments Ms. G. Orosco, Manager of Finance F, S 209-235-0454 3,124 * Yolo County Mr. T. Haynes, Chief Financial Officer F, S 530-666-8050 3,121 * Vallejo Ms. F. Cruz, Assistant Director, Finance F, S 707-648-5542 2,892 * Chula Vista Ms. S. Schoen, Director of Finance F, S 619-409-3818 2,686 * East Bay Municipal Utility District Ms. S. Skoda, Director of Finance F, U 510-847-0018 2,681 * Santa Monica Mr. S. Gomez, Financial Operations Manager F, S 310-458-8281 2,343 * Downey Mr. S. Hannah, Finance Director F, S 562-904-7265 2,292 * Fullerton Ms. T. Smart, Fiscal Services Manager C, F, S 714-738-3139 2,175 * Vacaville Mr. K. Matsumiya, Director of Finance F, S 707-449-5688 2,155 * Rancho Cucamonga Mr. N. Daniels, Finance Director F, S 909-989-1851 2,072 * Manhattan Beach Mr. S. Charelian, Finance Director F, S 310-802-5553 1,962 * Palm Desert Ms. V. Chavez, Finance Director F, S 760-346-0611 1,945 * Monrovia Ms. B. Bullis, Director of Administrative Services F, S 626-932-5510 1,926 * Dixon Ms. K. Zawadzki, Director of Finance F, S 707-678-7000 1,922 Sutter County Mr. N. Black, Auditor-Controller F, S 530-822-7439 1,875 * Oceanside Ms. J. Moya, Financial Services Director F, S 760-435-3887 1,868 Inglewood Ms. L. Gomez, Accounting Manager F, S 310-412-5127 1,846 * Indio Ms. S. Lopez, Finance Manager F, S 760-541-4237 1,707 * Pleasanton Ms. D. Punzo, Financial Services Manager F, S 925-931-5402 1,632 * Cathedral City Mr. K. Biersack, Financial Services Director F, S 760-770-0378 1,553 * Galt Mr. M. Boring, Finance Director F, S 209-366-7140 1,546 * Eastern Municipal Water District Ms. W. Garriz, Controller F, S, U 951-928-3777 1,534 * Redondo Beach Ms. W. Collazo, Chief Deputy City Treasurer F, S 310-372-1171x2428 1,503 * Cypress Ms. D. Mullally, Assistant Finance Director F, S 714-229-6700 1,499 * Santa Clarita Valley Water Agency Ms. A. Aguer, Controller F, U 661-513-1237 1,484 * Citrus Heights Mr. A. Preciado, Accounting Manager F, S 916-727-4705 1,456 * Newark Ms. K. Lee, Finance Director F 510-578-4288 1,413 * Chino Hills Ms. C. Buhagiar, Finance Director F, S 909-364-2600 1,321 Ontario International Airport Ms. K. Snow, Finance Manager F, S 714-415-9636 1,293 * Rosemead Mr. B. Chua, Director of Finance F, S 626-569-2146 1,291 * Diamond Bar Mr. J. Jacobsen, Finance Director F, S 909-839-7051 1,269 Shafter Mr. R. Sanchez, Administrative Services Director F, S 661-746-5043 1,262 * Orange County Fire Authority Ms. G. Cheung, Accounting Manager F, S 714-573-6000 1,254 * Agoura Hills Mr. D. Ibanez, Director of Finance F, S 818-597-7312 1,249 * San Juan Capistrano Mr. K. Al-Imam, Chief Financial Officer F, S 949-443-6301 1,225 * Moorpark Ms. Y. Cunning, Director of Finance F, S 805-517-6213 1,225 * Barstow Ms. H. Riley, Admin Services Manager F, S 760-255-5115 1,207 * Big Bear Lake Ms. K. Ent, Director of Government Services F, S 909-866-5831 1,149 Monterey Peninsula Airport District Mr. M. Wilson, Controller F, S 831-648-7000x201 1,121 * Lompoc Ms. C. Donnelly, Management Services Director F, S 805-875-8283 1,074 * Rialto Ms. K. Stevens, Deputy Director of Finance F, S 909-421-7242 1,070 * San Clemente Mr. J. Rahn, Finance Director F, S 949-361-8360 1,063 Grand Terrace Ms. C. Clayton, Senior Accountant F 909-824-6621 1,059 * Carlsbad Mr. Z. Korach, Finance Director F, S 442-339-2127 1,039 * Monterey One Water Mr. F. Marsh, Chief Financial Officer F, S, U 831-645-4623 1,039 Current List of Municipal Clients
lumClient Contact Person Services Phone
Total
Hours
* Pasadena Ms. A. Trashian, Controller F 626-744-4000 950 * San Bernardino Municipal Water Dept. Ms. C. Mouser, Director of Finance F, S, U 909-453-6010 934 * Rainbow Municipal Water District Ms. R. Poole, Accounting Supervisor F, S, U 760-728-1178 919 * San Marino Mr. M. Siegfried, Controller F 626-300-0700 873 * Burbank Mr. C. Wood, Deputy Finance Director C, F, S 818-238-5487 836 * Orange Ms. T. Nguyen, Director of Finance F, S 714-744-5500 798 * Malibu Ms. R. Feldman, City Manager F, S 310-456-2489 771 * Irwindale Mr. K. Borhani, Finance Director/City Treasurer F 626-430-2221 731 Livingston Mr. H. Bains, Senior Accountant F, S 209-394-5550 730 * Yorba Linda Water District Ms. D. Lugo, Finance Manager F 714-701-3040 721 * Orange County Water District Mr. R. Fick, CFO/Treasurer F, S, U 714-378-3200 654 * Lodi Ms. M. Munoz, Accounting Manager F, S 209-333-6700 583 Sonoma County Fair & Exposition, Inc. Mr. M. Margetts, Fair Financial Officer F 707-573-9342 552 * Citrus Heights Water District Ms. A. Liu, Director of Admin Services F, U 916-735-7703 526 * Three Valleys Water District Mr. J. Velasquez, Chief Financial Officer F, U 909-621-5568 485 Canyon Lake Mr. C. Mann, City Manager F 909-244-2955 459 * West Sacramento Ms. B. Robertson, Finance Manager F, S 916-617-4584 441 Georgetown Divide Public Utility District Ms. J. Buckle, Accounting Manager C, F, S, U 530-333-4356 426 Orchard Dale Water District Mr. R. Richard, Finance Manager F, U 562-941-0114 379 Rolling Hills Mr. R. Samario, Interim Finance Director F 310-377-1521 369 * United Water Conservation District Mr. B. Zahn, Chief Financial Officer F, S, U 805-695-3870 238 S - Single Audit
I - Internal Audit
C - Consulting
U - Utility Agency
* Participated in the GFOA Award Programs and has received or anticipates receiving outstanding awards Service Codes:

F - Financial Audit

MEETING
DATE: March 13, 2024
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Katya Meyer, Project Manager
SUBJECT: Resolution Approving a Vector Control Services Agreement with County of San Bernardino Department of Public Health

BACKGROUND & DISCUSSION
Since 1980, the City has contracted with County of San Bernardino Department of Public Health for vector control services to support risk reduction of vector-borne diseases within the City. The San Bernardino County Mosquito and Vector Control Program provides comprehensive surveillance and control of mosquito and other vector populations. These services help control populations of insects such as mosquitoes, Africanized honeybees, rodents, ticks, fleas that transmit diseases such as West Nile virus, Zika virus, and Lyme disease. The geographic nature of the City of Big Bear Lake, with the lake on the northern border and cooler temperatures, is a favorable area for mosquitoes to breed and survive, which highlights the importance of these services.

Under the County’s scope of work for Vector Control Programs, they have responsibilities focused on vector control and management as well as education and outreach. Some of the specific activities include responding to service requests, addressing vector and nuisance pest activity, inspecting potential breeding places, abating and controlling vector breeding, and surveying and testing vectors. The education and outreach programming includes participating in meetings and events to educate and address vector and nuisance pest issues within the community. The proposed agreement provides for these complete services to the City for a fixed, annual program fee.

The current agreement for these services expires on March 31, 2024. The County is proposing the continuation of these services under an identical agreement to the one last considered by the City Council in April 2019. The exception to the terms would be compensation which adjusts the fees by 3% for the first year and again annually, by 3%, for the term of the agreement. The term of the proposed agreement is for four (4) years from April 1, 2024 through March 31, 2028. The total cost under the proposed agreement will be $120,872.

FISCAL IMPACT
The program budget for the term of the agreement will not exceed $120,872. Funding for the current Fiscal Year, through June 30, 2024, is available within the adopted budget. Appropriate Item 1.3
funding considerations for these services will be included in future budget requests, consistent with previous practices.

ENVIRONMENTAL CONSIDERATIONS
This action is not subject to review pursuant to the California Environmental Quality Act (CEQA).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 1 as it “supports and invests in sustainable infrastructure projects and programs”.

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Approving a Vector Control Services Agreement with County of San Bernardino Department of Public Health.

ATTACHMENTS

1. Resolution No. 2024-XX

2. Draft Agreement
RESOLUTION NO. 2024-XX

RESOLUTION APPROVING A VECTOR CONTROL SERVICES AGREEMENT WITH

COUNTY OF SAN BERNARDINO DEPARTMENT OF PUBLIC HEALTH
WHEREAS, County of San Bernardino Department of Public Health has been contracted to provide vector control related services to the City of Big Bear Lake since 1980; and WHEREAS, the primary responsibilities of the County includes responding to service requests, addressing vector and nuisance pest activity, inspecting potential breeding places, abating and controlling vector breeding, surveying and testing vectors, and participating in meetings and events to educate and address vector and nuisance pest issues; and, WHEREAS, these services help control populations of insects such as mosquitoes, Africanized honeybees, rodents, ticks, fleas that transmit diseases such as West Nile virus, Zika virus, and Lyme disease; and
WHEREAS, the services provided by the County also provide for education and outreach, such as participating in meetings and events to educate and address the public on vector and nuisance pest issues within the community; and,
WHEREAS, the current agreement with the County was last considered in April 2019 for a term of five (5) years and that agreement expires on March 31, 2024; and WHEREAS, the County has proposed a new agreement to be effective April 1, 2024 through March 31, 2028 with identical terms and conditions to the previous agreement, with the exception of compensation; and,
WHEREAS, the fees for these services will be adjusted by 3% for the current year and again, annually, by 3% for each year of the agreement term with the total compensation under this agreement being $120,872; and,
WHEREAS, funding is available within the Fiscal Year 2023-24 adopted annual budget and appropriate funding considerations will be included in future budget requests.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Big Bear Lake that:

1. The Agreement with County of San Bernardino Department of Public Health for Vector Control Services is hereby approved and the City Manager is authorized to execute the necessary documents in a form approved by the City Attorney.

Item 1.3
Attachment 1
PASSED, APPROVED AND ADOPTED this 13th day of March, 2024.

Perri Melnick, Mayor
ATTEST:

Erica Stephenson
City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is four; that the foregoing resolution, being Resolution No. 2024-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 13th day of March, 2024 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
_________________________
Erica Stephenson, City Clerk

MEMORANDUM OF UNDERSTANDING
between
County of San Bernardino Department of Public Health
and
City of Big Bear Lake
for
Environmental Health Services
April 1, 2024
This Memorandum of Understanding (MOU) is made and entered into by and between the San Bernardino County Department of Public Health, Environmental Health Services, Mosquito and Vector Control Program, hereafter referred to as “County” and City of Big Bear Lake, hereafter referred to as “City.

This MOU addresses the procedures to be followed by the County and City for the provision of vector control services in the City’s incorporated areas.

IT IS HEREBY AGREED AS FOLLOWS:

WHEREAS, City desires vector control services in the areas designated below; and WHEREAS, City finds County qualified to provide such services; and WHEREAS, City desires that such services be provided by County and County agrees to perform these services as set forth below;
NOW THEREFORE, County and City mutually agree to the following terms and conditions:

Item 1.3
Attachment 2

TABLE OF CONTENTS
I. COUNTY RESPONSIBILITIES……………………………………………………………………………….3 II. MUTUAL RESPONSIBILITIES……………………………………………………………………………….3 III. CITY RESPONSIBILITIES…………………………………………………………………………………….4 IV. FISCAL PROVISIONS…………………………………………………………………………………………4 V. TERM………………………………………………………………………………………………………………4
VI. EARLY TERMINATION............................................................................................................................4 VII. GENERAL PROVISIONS.........................................................................................................................4 VIII. ELECTRONIC SIGNATURES…………………………………………………………………………………...5 IX. CONCLUSION…………………………………………………………………………………………………….6

ATTACHMENT
ATTACHMENT A – SCOPE OF SERVICES
ATTACHMENT B – PROGRAM BUDGET

I. COUNTY RESPONSIBILITIES
County shall:

A. The County offers the following services to incorporated cities. The County will provide to the City those specific services selected from this list, as is provided in the Schedule of Services (Attachment A).

1. Respond to routine service requests from affected parties within the City related to vector control issues.

2. Address vector and nuisance pest activity on private property using educational and consultation approach and use enforcement action only when needed.

3. Inspection of potential vector breeding places to determine presence of vectors and action steps to be taken.

4. Abatement and control of vector breeding to protect public health or to mitigate nuisance conditions using educational, physical, biological, and chemical control methods.

5. Surveillance, trapping, identification, and disease testing of vectors.

6. Take part in City meetings, community meetings and local events to educate and address vector and nuisance pest issues upon request and when needed.

7. Adult mosquito control as appropriate in specified target areas. Twenty-four (24) hour notification will be provided to the City and residents of the target area when adult mosquito control is performed by truck mounted sprayers.

B. During the term of this MOU, the County officers and their deputies shall exercise the same powers and duties, including methods of enforcement, within the jurisdiction of the City as are conferred upon such officers by law as County officers. The County officers and their deputies shall enforce all provisions of the County Code relating to those services provided.

C. For purposes of this MOU, the jurisdiction of the City encompasses only the incorporated areas of the City, and does not extend to spheres of influence.

II. MUTUAL RESPONSIBILITIES
A. In the performance of this MOU, County, its agents and employees, shall act in an independent capacity and not as officers, employees, or agents of the City.

B. Indemnification

1. The City agrees to indemnify, defend and hold harmless the County and its officers, employees, agents and volunteers from any and all claims, actions, losses, damages, and/or liability arising out of its negligent acts or omissions in performing its obligations under this MOU.

2. The County agrees to indemnify and hold harmless the City, its officers, agents and volunteers from any and all claims, actions or losses, damages and/or liability resulting from the County’s negligent acts or omissions in performing its obligations under this MOU.

3. In the event the County and City are found to be comparatively at fault for any claim, action, loss or damage which results from their respective obligations under this MOU, the County and City shall each indemnify the other to the extent of its comparative fault or negligence.

C. Insurance

1. County and City are authorized self-insured public entities for purposes of Professional Liability, General Liability, Automobile Liability and Worker’s Compensation and warrant that through their respective programs of self-insurance, they have adequate coverage or resources to protect against liabilities arising out of the performance of the terms and conditions of this MOU.

2. The City shall require the carriers of required coverages to waive all rights of subrogation against the County, its officers, employees, agents, volunteers, contractors and subcontractors. All general or auto liability insurance coverage provided shall not prohibit the City or the City’s employees or agents from waiving the right of subrogation prior to a loss or claim. The City hereby waives all rights of subrogation against the County.

3. Any and all deductibles or self-insured retentions in excess of $10,000 shall be declared to, and approved by, County’s Risk Management.

D. In the event of any dispute hereunder, each Party to this MOU shall bear its own attorney’s fees and costs regardless of who prevails in the outcome of the dispute.

III. CITY RESPONSIBILITIES
City shall:

Compensate County as provided in Fiscal Provisions (Section IV).

IV. FISCAL PROVISIONS
A. City and County agree that all fees and revenue collected by the County for services performed hereunder, including the issuance of permits, the conducting of inspections and so forth, shall be retained by the County as payment for the services provided to City under the terms of this MOU.

Fees shall be charged in accordance with the County Fee Ordinance, which may be amended from time to time. The current County Fee Ordinance shall be provided to the City. Compensation may be reduced or withheld in the event that Department fails to comply with the provisions of this MOU or does not perform in accordance with the terms of this MOU.

B. Any additional services requested by the City to be performed by County shall be performed at an additional cost and in a manner mutually agreed upon by the City and County prior to the rendering of services. City shall reimburse County for additional services at the hourly rate prescribed in the County Fee Ordinance for such category of services.

C. Please see Attachment B – Cost Sheet.

V. TERM
This MOU is effective as of April 1, 2024, and expires March 31, 2028 unless the MOU is terminated sooner by either party in accordance with Section VII of this MOU.

VI. EARLY TERMINATION
This MOU may be terminated without cause by either party by serving a written notice to the other party thirty (30) days in advance of termination. The Director of Public Health is authorized to exercise the County’s rights with respect to any termination of this MOU.

VII. GENERAL PROVISIONS
A. When notices are required to be given pursuant to this MOU, the notices shall be in writing and mailed to the following respective addresses listed below:

City: City of Big Bear Lake
PO Box 10000
Big Bear Lake, CA 92315
County: San Bernardino County
Environmental Health Services
385 N. Arrowhead Avenue 2nd floor

San Bernardino, CA 92415-0160
B. Any alterations, variations, modifications, or waivers of provisions of the MOU, unless specifically allowed in the MOU, shall be valid only when they have been reduced to writing, duly signed and approved by the Authorized Representatives of both parties as an amendment to this MOU. No oral understanding or MOU not incorporated herein shall be binding on any of the Parties hereto.

VIII. ELECTRONIC SIGNATURES
This Agreement may be executed in any number of counterparts, each of which so executed shall be deemed to be an original, and such counterparts shall together constitute one and the same Agreement.

The parties shall be entitled to sign and transmit an electronic signature of this Agreement (whether by facsimile, PDF or other mail transmission), which signature shall be binding on the party whose name is contained therein. Each party providing an electronic signature agrees to promptly execute and deliver to the other party an original signed Agreement upon request.

IX. CONCLUSION
A. This MOU, consisting of five (5) pages and Attachments A and B, is the full and complete document describing services to be rendered by County to City, including all covenants, conditions, and benefits.

B. The signatures of the Parties affixed to this MOU affirm that they are duly authorized to commit and bind their respective institutions to the terms and conditions set forth in this document SAN BERNARDINO COUNTY City of Big Bear Lake
(Print or type name of corporation, company, contractor, etc.) B
y
Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated: Name Erik Sund
SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title City Manager
Lynna Monell
Clerk of the Board of Supervisors
of the San Bernardino County
(Print or Type)
B
y Dated:

Deputy
Address PO Box 1000
Big Bear Lake, CA 92315

ATTACHMENT A

SCOPE OF WORK
Vector Control Service
The San Bernardino County Mosquito and Vector Control Program (County) will provide comprehensive surveillance and control of mosquito and other vector populations to Big Bear Lake (City) as outlined in the Contract and as provided in this Attachment.

The urbanized nature of the City, interface with the San Bernardino National Forest, high volume of travelers through and around the City, and local weather patterns provide a habitat that is conducive to support vector breeding life cycles, which increases the health risk of vector-borne disease and nuisance conditions.

Services provided will focus on disease transmitting vectors, nuisance causing vectors, and vectors that have the potential to affect public safety. The purpose of these services is to protect public health and preserve quality of life for residents, visitors, and investors. These services include monitoring and controlling of mosquitoes, rodents, ticks, fleas, cockroaches, bed bugs, Africanized honeybees, and other animals or pests of public health importance or those that create nuisance conditions. County Services will also provide educational information regarding the control and prevention of vectors and the diseases associated with them.

County has a pro-active mosquito control program. The main focus of the program is the control of mosquitoes while in the larval stage. County staff identify, monitor, and eliminate mosquito larval production sites. Physical abatement of the breeding site is the primary method to eliminate larval breeding. Treatment is an option where physical abatement is not possible. California and Federal Environmental Protection Agency approved materials are used. Mosquito fish, which are provided to residents free of charge, are a treatment method for appropriate habitats as well. Adult mosquito populations are monitored to determine potential health threats and nuisance problems.

Adult mosquito abatement is based on monitoring results. Adulticides are sprayed only when nuisance mosquito populations rise above thresholds that pose a significant public health risk.

County maintains an active surveillance program for mosquito-borne diseases. This requires the trapping of mosquitoes for disease analysis, abundance, and identification. This information is used to assess risk and take appropriate actions.

County also maintains a surveillance program for rodent-borne diseases, as needed. This requires the trapping of rodents to determine abundance in a given area and to obtain serological material and collect fleas. The serological material and fleas will be analyzed for various disease indicators. Risk assessments for plague, Hantavirus and other rodent-borne diseases will be made and actions taken based on this information.

The vector control services described above are intended to reduce the risk of vector- borne diseases and the potential risk caused by other nuisance pests. Resources used will routinely be evaluated and reallocated to best protect public health and maintain quality of life.

County has continually responded to the emergence of new species and disease threats in San Bernardino County communities. Africanized honeybees arrived in the County in 1994,

West Nile Virus arrived in 2004, and Aedes aegypti mosquitoes, with the potential to transmit Zika virus and other diseases, arrived in 2015. County will collaborate with the City to ensure public health, safety, and nuisance issues are addressed as effectively as possible as conditions change.

Specifically, County will provide the following services:

1. Respond to routine service requests from affected parties within the City related to vector control issues.

2. Address vector and nuisance pest activity on private property using an educational and consultation approach and use enforcement action only when needed.

3. Inspect potential vector breeding places to determine presence of vectors and action steps to be taken.

4. Abate and control vector breeding to protect public health or to mitigate nuisance conditions, using educational, physical, biological, and chemical control methods.

5. Survey, trap, identify, and test vectors.

6. Participate in City meetings, community meetings and local events to educate and address vector and nuisance pest issues upon request and when needed.

7. Control adult mosquito population as appropriate in specified target areas. Twenty-four (24) hour notification will be provided to the City and residents of the target area when adult mosquito control is performed by truck mounted sprayers.

ATTACHMENT B

PROGRAM BUDGET
City of Big Bear
&
Vector Control
Cost table for services April 2024 – March 2028

FISCAL YEAR TIME FRAME MOU AMOUNT
FY 23/24 April 1, 2024 - June 30, 2024 $7,064.00
FY 24/25 July 1, 2024 - June 30, 2025 $29,104.00
FY 25/26 July 1, 2025 - June 30, 2026 $29,976.00
FY 26/27 July 1, 2026 - June 30, 2027 $30,876.00
FY 27/28 July 1, 2027 - March 31, 2028 $23,852.00
5 YEAR TOTAL $120,872.00

MEETING
DATE: March 13, 2024
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Jared Cheek, Public Works Manager, Capital Projects/Emergency Operations Israel Gomez Rosales, Associate Civil Engineer
SUBJECT: Resolution Awarding a Construction Contract to WGJ Enterprises DBA PCI for the 2024 Citywide Line Striping Project

BACKGROUND & DISCUSSION
The City of Big Bear Lake is responsible for the maintenance and operation of approximately 88 centerline miles of streets. The annual Capital Improvement Program (CIP) budget includes funding for street maintenance and repair activities, including street striping. The current Fiscal Year 2023-24 budget, as well as the proposed Fiscal Year 2024-25 budget, include sufficient funding to stripe City streets twice annually.

Similar to last year’s project, staff has conducted a bid solicitation for striping work to be completed during both the Spring and Fall of 2024 under one contract. Performing this work twice per year will maintain visibility of roadway markings throughout the year, contributing to the safety of motorists and pedestrians.

Street Striping is a critical activity managed by the Public Works Department as a part of the annual street maintenance activities. As the winter weather and related activities degrade the street striping, it is critical that the lines and markings are updated regularly to ensure the safety of motorists. Staff has conducted a public bid to identify a striping contractor to perform work this Spring and again in Fall.

The scope of work for the Spring effort includes painting of all lane lines, crosswalks, and roadway legends throughout the City. The proposed scope of work for the Fall would be the retouching of the lane lines to ensure their maximum visibility going into the winter season.

On February 14, 2024, the City Council authorized staff to conduct a bid solicitation for this project in accordance with the City’s purchasing guidelines. On March 6, 2024, staff received, publicly opened, and read aloud four (4) bids with the following results:

Item 1.4
Bidder Location Total Bid Price
WGJ Enterprises DBA PCI Azusa, CA $151,282.60
Superior Pavement Markings, Inc. Cypress, CA $174,971.00 Cat Tracking, Inc. Riverside, CA $187,848.55
Chrisp Company Bloomington, CA $217,243.40
Staff has reviewed the bids received for completeness and accuracy and the contractors’ backgrounds for qualifications and experience. WGJ Enterprises DBA PCI is an experienced striping contractor with a demonstrated history of satisfactory completion of similar projects. The contractor has provided trade references of both public and private customers.

The base bid price for this project is $151,282.60. The bid also included an additive alternate item to complete the striping of share the road markings. The price received for the additive alternate work was $89,550, which would exceed the available budgeted funds. As such, staff is not recommending the award of the additive alternate scope of work and, instead, Public Works staff will coordinate the painting of share the road markings as a part of our seasonal maintenance plans.

The bid specifications for this project indicate the timing on which this work shall be completed as there are two phases to the project. This award of contact includes both phases. For the Spring striping phase, it shall be completed by June 30, 2024. The fall striping shall be completed between September 11 and October 13. The exact schedule for the Spring phase of work will be better refined as the winter weather cycles out and accumulated snow is melted. The work will be further coordinated to commence once the necessary street sweeping activities have been completed to further ensure a proper application of the roadway paint.

FISCAL IMPACT
The base bid price received for this work is $151,282.60. Staff is requesting an additional contingency fund of $15,000 (approximately 10%) to address any unforeseen conditions or additional work that may arise during the completion of this project. Sufficient funding for this project is available within the adopted Fiscal Year 2023-24 Capital Improvement Program (CIP) budget and is also considered within the proposed Fiscal Year 2024-25 CIP budget.

ENVIRONMENTAL CONSIDERATIONS
At the time that the City Council authorized the bid solicitation for this project, the project was found to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to section 15301.c Existing Facilities as maintenance of existing highways and streets.

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 1 as it “supports and invests in sustainable infrastructure projects and programs”.

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Awarding a Construction Contract to WGJ Enterprises DBA PCI for the 2024 Citywide Line Striping Project.

ATTACHMENT

1. Resolution No. 2024-XX
RESOLUTION NO. 2024-XX

RESOLUTION AWARDING A CONSTRUCTION CONTRACT TO

WGJ ENTERPRISES DBA PCI FOR THE
2024 CITYWIDE LINE STRIPING PROJECT
WHEREAS, the City of Big Bear Lake is responsible for the maintenance and operation of approximately eighty-eight (88) centerline miles of streets and the annual Capital Improvement Program (CIP) budget includes funding for street maintenance and repair activities; and, WHEREAS, the maintenance and repair activities include pavement rehabilitation and repair, patching, crack sealing, and street striping; and,
WHEREAS, street striping is a primary activity of the Public Works Department to ensure that the street lines and markings are updated regularly to ensure the safety of motorists; and; WHEREAS, the available budget provides sufficient funding to perform street striping activities twice annually, once in Spring for a complete restriping of all lane lines, crosswalks, and street legends, and once in the Fall to retouch lane lines going into the winter season; and; WHEREAS, on March 6, 2024, staff received, publicly opened and read aloud four (4) sealed bids with the lowest bid received being that of WGJ Enterprises DBA PCI with a base bid price of $151,282.60; and,
WHEREAS, staff reviewed the bids received and the contractors’ backgrounds and experience and have found that WGJ Enterprises DBA PCI is the lowest responsive bidder for this project as they have a satisfactory record of completing similar projects for both public and private customers; and,
WHEREAS, funding is available in the adopted Fiscal Year 2023-24 Capital Improvement Program (CIP) budget and is also considered within the proposed Fiscal Year 2024-25 CIP Budget; and,
WHEREAS, in addition to the base bid price of $151,282.60, staff is requesting a contingency amount of $15,000 (approximately 10%) to cover the cost of any unforeseen conditions or additional work that may arise during the completion of this project.

NOW, THEREFORE, BE IT RESOLVED by the City Council that:

1. A construction contract is awarded to WGJ Enterprises DBA PCI for the 2024 Citywide Line Striping Project in the amount of $166,282.60, which includes a contingency amount of $15,000.

2. The City Manager is authorized to execute all contract documents in a form approved by the City Attorney.

Item 1.4
Attachment 1
PASSED, APPROVED AND ADOPTED this 13th day of March, 2024.

Perri Melnick, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is four; that the foregoing resolution, being Resolution No. 2024-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 13th day of March, 2024 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

MEETING
DATE: March 13, 2024
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Jared Cheek, Public Works Manager – Capital Projects / Emergency Operations SUBJECT: Resolution Authorizing an Agreement with Sweeping Corp of America for Citywide Street Sweeping Services

BACKGROUND & DISCUSSION
The City of Big Bear Lake is responsible for the maintenance and operation of approximately 88 centerline miles of streets. A key maintenance activity of the Public Works Department is an annual street sweeping of City streetsto remove cinders and other debris remaining from the winter season. Annual street sweeping contributes to enhanced aesthetics throughout the community as well as compliance with the National Pollutant Discharge Elimination System (NPDES). Funding is included within the adopted Fiscal Year 2023-24 Budget for Annual Street Sweeping services.

Over the years, street sweeping services have been provided through a combination of both inhouse and contract services. The City owns and utilizes a street sweeper primarily for weekly street sweeping services in key parts of the City. For the annual, citywide effort, utilizing contracted services is more effective and efficient.

The scope of work for the proposed street sweeping contract is a one-time sweeping of the approximately 88-miles of City maintained streets. The scope indicates that the street is to be swept, from edge to edge, as many times as necessary to achieve the specified debris removal and improved appearance. Staff prepared a Request for Proposals (RFP) for these services that outlined the desired scope of work as well as the project requirements. On March 6, 2024, the City received two (2) proposals with the following results:

Proposer Location Total Bid Price
Sweeping Corp of America Fontana, CA $40,500.00
Bear Valley Paving Big Bear Lake, CA $49,125.00
Staff has reviewed the background of Sweeping Corp of America which includes extensive municipal experience as they operate seventy (70) branches nationwide that indicate to have served over 600 municipalities. The contract is proposed to be managed from their Fontana, CA branch and they provided relevant references of experience including the Cities of Buena Park, Fontana, and Ontario. Staff contacted the provided references and received satisfactory feedback as to their performance on these contracts. Additionally, the project manager from Sweeping Corp of America previously worked on a street sweeping assignment here in Big Bear Lake several years Item 1.5
back when the work was performed by a different provider and is familiar with the nature of working in our community. Based upon the proposal received and staff’s review of the background, staff is recommending Sweeping Corp of America for this project.

Upon the award of contract, staff will coordinate the execution of the contract documents. Work is anticipated to commence in Apil 2024; however, the exact schedule will be based upon the clearing of winter weather as well as the melting of accumulated snow along the streets. Once the work begins, it will be completed within thirty (30) days.

FISCAL IMPACT
Funding for these services is available within the adopted Fiscal Year 2023-24 Operating Budget within the Street Maintenance Section.

ENVIRONMENTAL CONSIDERATIONS
These services do not constitute a project pursuant to the definitions within the California Environmental Quality Act (CEQA) and, therefore, no environmental review is required.

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 1 as it “supports and invests in sustainable infrastructure projects and programs”.

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Authorizing an Agreement with Sweeping Corp of America for Citywide Street Sweeping Services.

ATTACHMENT

1. Resolution No. 2024-XX
RESOLUTION NO. 2024-XX

RESOLUTION AUTHORIZING AN AGREEMENT WITH SWEEPING CORP

OF AMERICA FOR CITYWIDE STREET SWEEPING SERVICES
WHEREAS, the Public Works Department is responsible for the maintenance of the City’s roadway network which consists of approximately eighty-eight (88) centerline miles of streets; and,
WHEREAS, a key maintenance activity is annual street sweeping which sweeps the entire width and length of all City-owned streets once per year which supports the overall appearance of the City and also contributes to the City’s compliance with the National Pollutant Discharge Elimination System (NPDES) requirements related to stormwater; WHEREAS, funding is included in the Fiscal Year 2023-24 Annual Budget, within the Street Maintenance section, to support the Citywide street sweeping program; and, WHEREAS, staff developed and circulated a Request for Proposal that outlined the scope of services and requirements for this effort and on March 6, 2024, the City received two (2) proposals; and,
WHEREAS, both proposers demonstrated experience with street sweeping services and the lowest cost proposal was that of Sweeping Corp of America (Fontana, CA) with a lump sum cost of $40,500; and,
WHEREAS, Sweeping Corp of America is experienced in providing municipal street sweeping services as they operate 70 branches nationwide and indicate that they have served more than 600 municipalities; and,
WHEREAS, this contract will be managed from their Fontana, CA branch and they provided references of similar contracts from the Cities of Buena Park, Fontana, and Ontario; and, WHEREAS, staff has contacted these references and received satisfactory feedback as to their performance of these contracts; and,
WHEREAS, based upon the proposal received and their investigation of the contractor’s background and experience, staff is recommending an award of this contract to Sweeping Corp of America.

NOW, THEREFORE, BE IT RESOLVED by the City Council that:

1. An agreement is authorized with Sweeping Corp of America for Citywide Street Sweeping Services in the amount of $40,500 and the City Manager is authorized to execute all necessary documents in a form approved by the City Attorney.

Item 1.5
Attachment 1
PASSED, APPROVED AND ADOPTED this 13th day of March, 2024.

Perri Melnick, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is four; that the foregoing resolution, being Resolution No. 2024-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 13th day of March, 2024 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

MEETING
DATE: March 13, 2024
TO: Honorable Mayor and Members of the City Council
FROM: Erik Sund, City Manager
SUBJECT: Resolution Approving the San Bernardino Council of Governments Joint Powers Agreement Amendment No. 4 Regarding Member Dues

BACKGROUND & DISCUSSION
On July 5, 2023, the San Bernardino Council of Governments (SBCOG) staff brought forth a Council of Governments (COG) work plan update to the SBCOG Board of Directors (Board). This item was previously heard at the June 14, 2023 General Policy Committee (GPC) meeting.

Following the discussion at GPC, staff was directed to add a recommendation to the July 5, 2023 Board meeting agenda to establish an Ad Hoc Committee (Ad Hoc) to discuss expanding the capacity of the COG and increasing the dues paid by the member agencies. Since August 2023, the COG Ad Hoc has met monthly to discuss related matters.

Since 2018, the COG has relied on the funds from the Property Assessed Clean Energy / Home Energy Renovation Opportunity program to supplement COG dues and has implemented several programs through the 2018 work plan. These have included the creation and implementation of the Emergency Communication Nurse System, research and preparation for creation of a Housing Trust, and grant research and writing. Based on discussion at the July 5, 2023 Board meeting and pursuant to the Board’s authorization, the Ad Hoc Committee has discussed the COG, its budget, and potential additional services that could be offered.

The August COG Ad Hoc meeting included a presentation of research completed which analyzed the programs and budgets of the San Gabriel Valley Council of Governments (SGVCOG), Western Riverside Council of Governments (WRCOG), and the Coachella Valley Association of Governments (CVAG). Staff completed a comparison of programs and funding sources of these sister agencies and how SBCOG compares, which showed that the funds received by those sister agencies allowed them to have large programs with a broad reach. Minimal funds and staff for SBCOG limits the agency’s ability to provide a broader set of services and programs for its member agencies. In addition, the other COGs tend to have both a set of general services (or baseline services), offered to all participating jurisdictions, as well as subscription services provided to a smaller set of jurisdictions who opt-in to benefit from each service.

The September Ad Hoc discussion included a presentation of options for increased COG services and COG budget at two different levels. The Ad Hoc identified the baseline increase as the starting point for consideration. This includes increasing COG staff to three, as well as consultant support, all of which will carry out the functions of project management, liaison, regional advocacy, and grant writer/coordinator. This would increase the annual COG Budget to $1.5 million and three staff for a baseline of services from the current $658,000 and 1.3 staff. The Ad Hoc is Item 1.6
recommending that the increase to $1.5 million of revenue for baseline services, plus an increase based on the lesser of the Consumer Price Index or 2% annual adjustment to cover the regular increases in cost, be incorporated into the SBCOG budget planning process for Fiscal Year (FY) 2024/2025 and every year thereafter. This would not include revenue from grant-funded projects or subscription services. For example, calendar years 2024 and 2025 will be seeing a large increase in grant dollars from the Regional Early Action Program 2.0 (REAP 2.0) being funded through the California Department of Housing and Community Development (HCD) and the Southern California Association of Governments (SCAG).

The October Ad Hoc discussion concerned the allocation of costs to the SBCOG member jurisdictions. Staff provided three alternative scenarios to the Ad Hoc regarding the distribution of COG baseline costs across jurisdictions:
• 100% Population
• 100% Fund Sales and Property Tax Revenues Received
• 50% Population/50% Fund Sales and Property Tax Revenues Received Attachment 2, shows the shares of the $1.5 million in annual COG dues that would be assessed based on the three methods listed above. The table also includes the current jurisdiction-level dues assessments and the increase that would occur under the three scenarios. The Ad Hoc recommended the 50% Population / 50% Fund Sales and Property Tax Revenues as the proposed cost allocation method. The first recommendation (Recommendation A) of the Ad Hoc was to increase staff incrementally over two years. This would give SBCOG an opportunity to hire staff, establish an SBCOG work plan, and contract with consulting firms.

The second recommendation (Recommendation B) was to approve amending the Joint Powers Authority (JPA) Agreement in order to implement Recommendation A. The existing JPA Agreement specifies the particular method by which member agencies are to be assessed for membership dues. Currently, that method is to utilize a formula of 50% population/ 50% assessed valuation. As previously discussed, that method of assessment is outdated and would be burdensome to many agencies across the region. SBCOG staff completed a comparison for the Ad Hoc’s review showing the cost to the member agencies if member dues assessments were to be made with the existing formula. In order to change the method and move forward with the Ad Hoc’s preferred method of assessing member agency dues, the JPA Agreement must be amended.

SBCOG staff has received direction from the COG Board Ad Hoc on how to proceed with the amendment language and what ought to be included in the provisions regarding assessing member agency dues. Discussions with the Ad Hoc included concerns that sales and property taxes are set by policy in the legislature. If the legislature decides to change how it allocates tax revenues to local agencies in the future, or a large shift in population occurs, the Board would have the authority to adjust as needed without needing to amend the JPA Agreement again. In an effort to provide the Board of Directors flexibility in the future, should the method for assessing member agency dues need to change again, proposed Amendment No. 4 removes the specific formula and instead requires Board-approved policy to be followed in assessing member agency dues. The proposed amendment language is attached to this item as Attachment 1.

In January, the Board of Directors approved the SBCOG Ad Hoc’s recommendation to increase the annual budget from $658,000 to $1.5 million and to amend the JPA to remove the provisions requiring member dues assessments by 50% population and 50% assessed valuation and making the assessment method policy driven.

The policy referred to above, which will set the formula method, will be constructed following the approval of the amendment by the member agencies. It will include language that sets assessments reflecting the direction of the COG Board Ad Hoc. Language which will likely be considered may include the following:

Assessments shall be computed on an annual basis as follows to create a minimum $1,500,000 annual budget:
a. a base assessment whereby the prior year’s base assessment is adjusted based on the annual percentage change in population of each signatory member plus the annual percentage change in assessed valuation of each signatory member added together and divided by two (2) to arrive at the annual increase; and b. the additional assessment adopted in Fiscal Year 2015/2016 of $133,418 (or approximately $5,337 per each signatory member due to rounding); and c. the additional assessment adopted in Fiscal Year 2021/2022 of $200,000 (or $8,000 per each signatory member) for Fiscal Year 2024/2025, escalated every Fiscal Year thereafter of the lower of Consumer Price Index (CPI) or 2%; and d. a further assessment to fund any gap between the Board-approved annual budget and the total of the assessments set forth in a., b., and c., above. In determining the amount of said gap, no grant moneys shall be considered. This “gap” assessment shall be based one-half on the population of each signatory member and one-half on the combined General Fund property tax and General Fund base sales tax revenue rate of each signatory member, where “base sales tax” means the statewide sales tax and is exclusive of any additional local sales taxes, escalated every Fiscal Year thereafter of the lower of Consumer Price Index (CPI) or 2%; and
e. further assessments to fund optional or subscription programs and projects beyond those identified in the annual budget will be assessed on a cost-allocation basis to fund the cost of the program or project.

All member agencies of the JPA will need to approve and execute the Amendment for the dues increase. Staff is working toward a deadline of April 30, 2024, to complete this process so as to allow both SBCOG and the member agencies an opportunity to budget appropriately for the upcoming fiscal year.

Following the approval of the Amendment by all member agencies, City staff will work through an Ad Hoc of the Board and of the City/County Managers’ Technical Advisory Committee to identify program and project priorities and amend the approved work plan.

FISCAL IMPACT
This item has no financial impact on the Fiscal Year 2023/2024 Budget. The financial impact will be included in the City’s Fiscal Year 2024/2025 Budget.

ENVIRONMENTAL CONSIDERATIONS
This Resolution is not a project within the meaning of Section 15378 of the State of California Environmental Quality Act (“CEQA”) Guidelines, because it has no potential for resulting in physical change in the environment, directly or indirectly. The City Council further finds, under Title 14 of the California Code of Regulations, Section 15061(b)(3), that this Resolution is exempt from the requirements of CEQA because it will not have a significant effect on the environment.

CONSIDERATION OF COUNCIL STRATEGIC PRIORITIES

1. Support and invest in sustainable infrastructure projects and programs consistent with the needs of our community

2. Enhance community engagement and local advocacy strategies, while bolstering partnerships with residents, businesses and regional partners

3. Preserve and protect the quality of life for the residents and the businesses, while maintaining a balance with the environment to foster a sustainable economic base

RECOMMENDED ACTION
It is recommended that City Council adopt a Resolution Approving the San Bernardino Council of Governments Joint Powers Agreement Amendment No. 4 Regarding Member Dues.

ATTACHMENTS

1. Resolution No. 2024-XX (including Amendment No. 4)

2. SBCOG General Assessment Dues & Potential Increase
RESOLUTION NO. 2024-XX

RESOLUTION APPROVING THE SAN BERNARDINO

COUNCIL OF GOVERNMENTS JOINT POWERS AGREEMENT
AMENDMENT NO. 4 REGARDING MEMBER DUES
WHEREAS, the San Bernardino Associated Governments consists of the following municipal agencies: San Bernardino County, City of Adelanto, Town of Apple Valley, City of Barstow, City of Big Bear Lake, City of Chino, City of Chino Hills, City of Colton, City of Fontana, City of Grand Terrace, City of Hesperia, City of Highland, City of Loma Linda, City of Montclair, City of Needles, City of Ontario, City of Rancho Cucamonga, City of Redlands, City of Rialto, City of San Bernardino, City of Twentynine Palms, City of Upland, City of Victorville, City of Yucaipa, and Town of Yucca Valley; and,
WHEREAS, each of the above noted agencies entered into and executed a Joint Powers Agreement (“Agreement”) that created the San Bernardino Associated Governments, which is the organization responsible for studying countywide, subregional and regional problems and helps to facilitate improved intergovernmental cooperation; and, WHEREAS, each party to the Agreement is a public agency and has previously authorized three (3) Amendments to the original Agreement; and,
WHEREAS, each party to the Agreement has now been requested to agree to and execute Amendment No. 4 (Exhibit A); and,
WHEREAS, the parties desire to amend the Agreement to rename the entity formed by the Agreement to be San Bernardino Council of Governments; and, WHEREAS, the Agreement’s funding mechanism is outdated, and as such, the parties desire to amend the Agreement to provide greater funding to the Joint Powers Entity in a more equitable manner.

NOW, THEREFORE, BE IT RESOLVED BY the City Council that:

1. Amendment No. 4 to the San Bernardino Council of Governments (formerly San Bernardino Associated Governments) Joint Powers Agreement is hereby approved.

2. The City Manager is authorized to execute Amendment No. 4 in a form approved by the City Attorney.

Item 1.6
Attachment 1
PASSED, APPROVED AND ADOPTED this 13th day of March, 2024.

Perri Melnick, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is four; that the foregoing resolution, being Resolution No. 2024-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 13th day of March, 2024 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 1 of 3
This Amendment No. 4 to the Agreement for the Joint Exercise of Powers (“Agreement”) Relative to the San Bernardino Associated Governments is entered into by and between San Bernardino County, a political subdivision of the State of California; the City of Adelanto, a charter city; the Town of Apple Valley, a municipal corporation; the City of Barstow, a municipal corporation; the City of Big Bear Lake, a charter city; the City of Chino, a municipal corporation; the City of Chino Hills, a municipal corporation; the City of Colton, a municipal corporation; the City of Fontana, a municipal corporation; the City of Grand Terrace, a municipal corporation; the City of Hesperia, a municipal corporation; the City of Highland, a municipal corporation; the City of Loma Linda, a charter city; the City of Montclair, a municipal corporation; the City of Needles, a charter city; the City of Ontario, a municipal corporation; the City of Rancho Cucamonga, a municipal corporation; the City of Redlands, a municipal corporation; the City of Rialto, a municipal corporation; the City of San Bernardino, a charter city; the City of Twentynine Palms, a municipal corporation; the City of Upland, a municipal corporation; the City of Victorville, a charter city; the City of Yucaipa, municipal corporation; and the Town of Yucca Valley, a municipal corporation.

RECITALS

1. WHEREAS, each party to the Agreement is a public agency and is authorized to enter into this Amendment No. 4;

2. WHEREAS, each party to the Agreement entered into and executed a Joint Powers Agreement creating an organization (San Bernardino Associated Governments) to explore and study countywide, subregional and regional problems and to effect improved intergovernmental cooperation; and

3. WHEREAS, the parties have previously amended the Agreement three times, the last time being in 1975; and

4. WHEREAS, the parties desire to amend the Agreement to rename the entity formed by the Agreement to be San Bernardino Council of Governments; and

5. WHEREAS, the Agreement’s funding mechanism is outdated, and as such, the parties desire to amend the Agreement to provide greater funding to the joint powers entity in a more equitable manner.

NOW, THEREFORE, the parties hereto agree as follows:

1. The joint powers entity formed by the Agreement shall be known as the San Bernardino Council of Governments (“SBCOG”). All instances of “San Bernardino Associated Governments” in the Agreement are replaced with “San Bernardino Council of Governments.” All instances of “SANBAG” are replaced with “SBCOG.” All instances of “the Association” or “the association” in reference to the joint powers entity are replaced with “the COG.”

2. The article titled “ASSESSMENTS” is removed and replaced in its entirety with the following:

ASSESSMENTS

10. In reviewing the budget, the Board of Directors shall determine what assessments are necessary. Such assessments shall be calculated in accordance with SBCOG policy adopted by the Board of Directors. The policy will identify a particular method or formula specifying how member agency dues shall be assessed, and will also allow for optional, subscription Exhibit A
Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 2 of 3
assessments that member agencies may opt in to on a voluntary basis, based on a Boardadopted budget or budget amendment and a subscription work program.

Each party shall be informed of its estimated assessment by April 1. After the final budget becomes effective, the Board of Directors shall determine the precise amount of the assessment, if any may be necessary, and the parties shall be so informed. Assessments shall be payable on or before August 1 for the fiscal year starting July 1.

In addition to the assessments referenced in the preceding paragraphs, advances from the public funds of the parties hereto may be made for the purposes set forth in this Agreement.

When such advances are made, they shall be repaid from the first available funds.

The Board of Directors shall have the power to authorize utilization of personnel, equipment, or property of one or more of the parties to this Agreement in complete or partial satisfaction of such party's obligations to pay assessments or make advances.

All assessments or other monetary obligations hereunder shall be paid to the COG and shall be authorized for expenditure by a majority vote of the Board of Directors in connection with the adoption of the annual budget.”

3. This Amendment No. 4 shall become binding upon each party hereto upon that party’s execution.

Signed and attested by the following:

Jurisdiction Date
City of Adelanto
City of Apple Valley
City of Barstow
City of Big Bear Lake
City of Chino
City of Chino Hills
City of Colton
City of Fontana
City of Grand Terrace
City of Hesperia
Amended Agreement for the Joint Exercise of PowersRelative to the San Bernardino Associated Governments, SANBAG JPA Amendment #4 01/03/2024
JPA-Amndmnt4 3 of 3
City of Highland
City of Loma Linda
City of Montclair
City of Needles
City of Ontario
City of Rancho Cucamonga
City of Redlands
City of Rialto
City of San Bernardino
City of Twentynine Palms
City of Upland
City of Victorville
City of Yucaipa
Town of Yucca Valley
County of San Bernardino
Board Adopted: January 3, 2024
New New
Assessed Value Base Sales Tax + Total Current Assessment Total Current Assessment Total Current Population Fiscal Year Property Tax Original 2016 2022 Assessments 50% Population/ Assessments + 50% Population/ Assessments + Jurisdiction 2022 2022/2023 Revenues (1) Assessment (2) Assessment (3) Assessment (4) (2)+(3)+(4) 50% Revenue New Assessment (5) 50% Revenue New Assessment (6) Adelanto 36,357 $3,011,709,510 8,290,201 $1,856 $5,337 $8,000 $15,193 $5,254 20,447 $10,379 $25,572 Apple Valley 75,628 $7,557,490,866 25,206,081 $4,166 $5,337 $8,000 $17,503 $11,818 29,321 $23,345 $40,848 Barstow 25,202 $1,724,738,920 19,590,846 $1,200 $5,337 $8,000 $14,537 $5,187 19,724 $10,247 $24,784 Big Bear Lake 5,041 $4,416,276,035 18,299,262 $1,204 $5,337 $8,000 $14,541 $2,643 17,184 $5,221 $19,762 Chino 91,998 $17,295,592,739 75,528,060 $6,985 $5,337 $8,000 $20,322 $19,384 39,706 $38,292 $58,614 Chino Hills 77,964 $14,639,278,992 32,696,782 $5,915 $5,337 $8,000 $19,252 $12,932 32,184 $25,546 $44,798 Colton 53,617 $5,016,940,896 31,398,593 $2,873 $5,337 $8,000 $16,210 $9,889 26,099 $19,534 $35,744 Fontana 212,809 $27,019,267,552 108,183,439 $13,084 $5,337 $8,000 $26,421 $37,413 63,834 $73,906 $100,327 Grand Terrace 13,042 $1,347,509,349 5,765,052 $729 $5,337 $8,000 $14,066 $2,196 16,262 $4,339 $18,405 Hesperia 100,324 $8,075,905,550 23,814,083 $5,065 $5,337 $8,000 $18,402 $14,603 33,005 $28,847 $47,249 Highland 56,546 $4,500,367,999 21,881,584 $2,843 $5,337 $8,000 $16,180 $9,175 25,355 $18,124 $34,304 Loma Linda 25,349 $2,827,789,573 12,255,309 $1,466 $5,337 $8,000 $14,803 $4,386 19,189 $8,664 $23,467 Montclair 37,846 $4,280,071,001 31,424,075 $2,203 $5,337 $8,000 $15,540 $8,014 23,554 $15,830 $31,370 Needles 4,876 $495,248,695 8,921,710 $270 $5,337 $8,000 $13,607 $1,576 15,183 $3,114 $16,721 Ontario 179,516 $36,223,657,090 243,176,826 $14,216 $5,337 $8,000 $27,553 $48,517 76,070 $95,842 $123,395 Rancho Cucamonga 174,476 $32,965,855,079 87,561,737 $13,287 $5,337 $8,000 $26,624 $30,547 57,171 $60,344 $86,968 Redlands 72,585 $12,032,086,055 66,216,730 $5,129 $5,337 $8,000 $18,466 $16,033 34,499 $31,673 $50,139 Rialto 103,954 $13,115,586,958 111,985,260 $6,372 $5,337 $8,000 $19,709 $24,877 44,586 $49,142 $68,851 San Bernardino 220,840 $19,097,789,522 129,701,848 $11,462 $5,337 $8,000 $24,799 $40,771 65,570 $80,540 $105,339 Twentynine Palms 27,685 $1,137,526,790 10,674,796 $1,139 $5,337 $8,000 $14,476 $4,488 18,964 $8,865 $23,341 Upland 79,139 $11,532,952,948 41,173,743 $5,217 $5,337 $8,000 $18,554 $14,018 32,572 $27,692 $46,246 Victorville 136,561 $11,444,656,207 65,149,801 $7,001 $5,337 $8,000 $20,338 $23,531 43,869 $46,484 $66,822 Yucaipa 54,494 $5,524,015,696 19,954,046 $3,020 $5,337 $8,000 $16,357 $8,715 25,072 $17,217 $33,574 Yucca Valley 21,813 $2,270,934,302 11,976,891 $1,223 $5,337 $8,000 $14,560 $3,934 18,494 $7,771 $22,331 County 300,003 $42,962,663,648 1,122,622,000 $19,598 $5,330 $8,000 $32,928 $161,029 193,957 $318,100 $351,028 2,187,665 $290,515,911,972 2,333,448,755 $137,523 $133,418 $200,000 $470,941 $520,932 991,873 $1,029,059 $1,500,000 NOTES:
(1) Base sales tax (7.75%) and property tax amounts obtained from financial statements for FY 2022, except for Town of Apple Valley FY 2021 and City of Adelanto FY 2020. Additional local tax is deducted for Barstow, Montclair, Redlan (2) Original assessment based on 50% population and 50% assessed value. Amounts are adjusted every fiscal year. (3) In FY2015/2016, the Board of Directors approved an additional $133,418 every fiscal year for Council of Government (COG) activities. (4) In FY2021/2022, the Board of Directors approved additional monetary obligations for COG activities: $66,675 for FY22-23, $133,350 for FY23-24, $200,000 for FY24-25 and escalation every fiscal year thereafter of the lower of CPI fa (5) $991,873 total sum of current assessments plus the net amount of $520,932 distributed based on 50% Population/50% Revenue. (5) $1.5M total sum of current assessments plus the net amount of $1,029,059 distributed based on 50% Population/50% Revenue.

SBCOG General Assessment Dues & Potential Increase
Item 1.6
Attachment 2

CITY OF BIG BEAR LAKE
March 13, 2024
City Council Meeting
Discussion/Action Item
Reports*
*Staff Presentation Only - No Staff Reports within Agenda Packet

CITY OF BIG BEAR LAKE
March 13, 2024
City Council Meeting
Monthly & Miscellaneous
Reports
Neighborhood Preservation Division
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 Ext. 153 • http://www.citybigbearlake.com/VacationRental February 2024 Vacation Rental Compliance Report Summary February 2024 Summary Number/$
City Initiated Service Calls 35
Resident Initiated Service Calls 28
Total Amount of Service Calls 63
Total Citations Issued 5
Total Citation Fines & Penalties $6,500
February 2024 Summary of Service Calls Number % Of Total Vacation Rental Parking on Street or Yard 16 25%
Vacation Rental Noise/Party 9 14%
Vacation Rental parking too many cars 5 8%
Vacation Rental - Miscellaneous Issues 5 8%
Vacation Rental Spa after 10pm 5 8%
Vacation Rental Trash Stored on Property/Trash Left Out 4 6% Unsanitary/Unsafe Conditions 4 6%
Vacation Rental Advertising without a License 3 5%
Vacation Rental Over Occupancy 3 5%
Vacation Rental Non-compliance Zoning/Building/Fire Codes 3 5% Vacation Rental without a License 2 3%
Residential Parking Standards 2 3%
Vacation Rental No Exterior Sign 1 2%
Improper Signage 1 2%
Operating a Business without a Business License 0 0%
Vacation Rental No In-Person Check-In 0 0%
Vacation Rental Lighting 0 0%
Vacation Rental Fire Burning in Backyard 0 0%
Total Amount of Service Calls 63 100%
February 2024 Citation Recipients Number % Of Total
Guest 4 80%
Owner 1 20%
Agent 0 0%
Total Citations 5 100%
Neighborhood Preservation Division
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 Ext. 153 • www.citybigbearlake.com/VacationRenatal February 2024 Disposition of Service Calls Number % Of Total No Violation Observed by Officer/Out of Jurisdiction 20 32% Issued Verbal Warning 19 30%
New/In Progress 9 14%
Issued Citation 5 8%
Issued Written Warning 4 6%
Issues Resolved Without Warning 4 6%
Issued Notice of Violation 1 2%
Referred to Outside Agency 1 2%
Total Vacation Rental Service Calls 63 100%
25%
14%
8%
8%
8%
6%
6%
5%
5%
5%
3% 3%
2% 2%
Percentage of Service Calls
Vacation Rental Parking on Street or
Yard
Vacation Rental Noise/Party
Vacation Rental parking too many
cars
Vacation Rental - Miscellaneous
Issues
Vacation Rental Spa after 10pm
Vacation Rental Trash Stored on
Property/Trash Left Out
Unsanitary/Unsafe Conditions
Vacation Rental Advertising without
a License
Vacation Rental Over Occupancy
Vacation Rental Non-compliance
Zoning/Building/Fire Codes
Vacation Rental without a License
Residential Parking Standards
Vacation Rental No Exterior Sign
Improper Signage
Percentage of Service Calls
Neighborhood Preservation Division
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 Ext. 153 • http://www.citybigbearlake.com/VacationRental 35 28
5 CITY INITIATED SERVICE CALLS RESIDENT INITIATED SERVICE CALLS CITATIONS ISSUED Call Summary
32% 30%
14%
8% 6% 6% 2% 2%
No Violation
Observed by
Officer/Out of
Jurisdiction
Issued Verbal
Warning
New/In
Progress
Issued
Citation
Issued Written
Warning
Issues
Resolved
Without
Warning
Issued Notice
of Violation
Referred to
Outside
Agency
Disposition of Service Calls
City of Big Bear Lake
Quarterly Transient Occupancy Tax Report
Fourth Quarter (October-December), 2023
Amount Percent
Commercial            593,318              313,950           ‐ (279,368) 47.09% Camps               16,471                15,203               ‐ (1,268) 7.70% Total Commercial and Camps 609,789 329,152 (280,637) -46.02% Reservation Services            713,067              543,716           ‐ (169,351) 23.75% Vacation Rentals               36,536                48,122              11,586 31.71% Total Vacation Rentals 749,602 591,838 (157,764) -21.05% AirBnB 2,520,653 2,215,818 (304,835) -12.09%
HomeAway/VRBO 181,983 119,013 (62,970) -34.60%
Total Reservation Platforms 2,702,636 2,334,831 (367,805) -13.61% TOTAL 4,062,027 3,255,822 (806,206) -19.85%
General Fund Revenues 3,045,409 2,442,792 (602,617)
Measure Y Revenue 1,016,618 813,030 (203,588)
Total Current Revenue 4,062,027 3,255,822 (806,206) -19.85% Fiscal Year-to-Date Revenues
Last Year This Year
Quarter 2022‐23  2023‐24 Amount Percent
3rd Quarter 2023 (July‐September) 2,202,148                   1,913,534           ‐ (288,614) 13.11% 4th Quarter 2023 (October‐December) 4,062,027                   3,255,821           ‐ (806,206) 19.85% TOTAL 6,264,175 5,169,356 (1,094,820) -17.48%
Fiscal Year Revenue Trend:

Revenue by Category Last Year This Year
Increase (Decrease)
Increase (Decrease) Last Year
‐
1,000,000.00
2,000,000.00
3,000,000.00
4,000,000.00
5,000,000.00
Measure Y
Public Records Act (PRA) Monthly Report
Name Request # Date Of Request Status Date Complete
Tim Stanley PRR-2023-77 6/7/2023 Complete 2/29/2024
Nathan Saucedo PRR-2023-239 11/16/2023 Complete 2/1/2024 Melissa Postle PRR-2023-264 12/20/2023 Complete 2/27/2024 Cheryl Finley PRR-2024-2 1/3/2024 Cancelled 2/28/2024
Jenn Muller PRR-2024-11 1/11/2024 Cancelled 2/12/2024
Logan Allred PRR-2024-13 1/15/2024 Complete 2/13/2024
Charlotte Corcoran PRR-2024-16 1/26/2024 Complete 2/14/2024 Brian J Gilligan PRR-2024-18 1/31/2024 Complete 2/12/2024 John Porter PRR-2024-19 1/31/2024 Cancelled 2/14/2024
Sharon James PRR-2024-20 2/1/2024 Complete 2/26/2024
Margo Mead PRR-2024-22 2/5/2024 Complete 2/12/2024
Kelsey Trujillo PRR-2024-23 2/6/2024 Complete 2/20/2024 Sonia Rana PRR-2024-24 2/6/2024 Complete 2/20/2024
Wendy Zimmerman PRR-2024-25 2/6/2024 Complete 2/26/2024 McKenzie Tardibuono PRR-2024-26 2/7/2024 Cancelled 2/7/2024 Andy Minor PRR-2024-27 2/13/2024 Complete 2/27/2024
Jeff Wright PRR-2024-35 2/27/2024 Complete 2/28/2024
Kyle Salonga PRR-2024-37 2/27/2024 Complete 2/28/2024
In 2023, the City partnered with JustFOIA to help manage public records requests. Citizens can efficiently submit records requests and track their progress. Additionally, citizens can view other records requests and their responsive documentation to help with processing duplicate requests.

Follow this link to search the City of Big Bear Lake Public Records Request archive:
https://bigbearlakeca.justfoia.com/publicportal/home/search Department of Water, City of Big Bear Lake
41972 Garstin Drive, P.O. Box 1929 · Big Bear Lake, CA 92315-1929 · Phone 909/866-5050 · Fax 909/866-3184 · www.BBLDWP.com This institution is an equal opportunity provider and employer.

DEPARTMENT OF WATER

Service, Quality, Community
DATE: February 26, 2024
TO: Erik Sund, City Manager
FROM: Reginald A. Lamson, DWP General Manager
RE: DWP Monthly Update – January 2024

SERVICE DELIVERY
Water services that were provided January 1, 2024 to January 31, 2024:
15,984 Customers provided with water service.
951 Field service calls completed.
1 Main leak repaired.
1 Main leaks year-to-date 2024 0 Main leaks year-to-date 2023 2 Service leak repairs
2 Service leaks year-to-date 2024 1 Service leaks year-to-date 2023

52.40 Million gallons produced by wells.
$811,724 Processed in billings.
8,330 Accounts processed in billings.
3,317 Number of customers on E-bill
51 New Accounts (includes tenant turnover).

8.75 Equivalent Dwelling Units (EDU) added to the water system. $967,806 Total Gross receipts processed.

BOARD MEETINGS:

The following was approved by the Board of Water and Power Commissioners at a Regular Board Meeting on January 23, 2024:
• Reportable action from closed session, the Board upheld the notice of final discipline to the employee. • The Board adopted Resolution No. DWP 2024-01, approving the February 1, 2024 COLA salary schedules for DWP non-contract employees.

Visit Big Bear Monthly Report
The VBB Board of Directors (BoD) met on February 22, 2024, it reviewed organizational information and approved the following initiatives:

INFORMATIONAL:

CEO Report
CEO Travis Scott & Board members, Brewster & Lanza signed new signature cards for VBB bank accounts and CEO Scott shared recent VBB organizational accomplishments for current FY.

Meeting Format Update
Chairperson Hafen recapped the structure and roles of committee and board meetings. Board members were reminded to adequately consider committee recommendations when finalizing decisions at the board level. The Board’s role is also to set the budget for marketing and events for staff to navigate and follow through on under BoD direction.

ACTION ITEMS:

1. Staff re-presented the Highlander U.S. event scheduled for Big Bear Lake in June 2024 – with recommendations from both the Events and Marketing committees to fund $20,00 from both Events and Marketing budgets to continue to build upon the success of previous Highlander competitions. This will be the only U.S. Highlander competition in 2024.
• The board approved the request with no requests of Highlander organization.

Chairperson Hafen requested that the marketing team focus some of its marketing efforts on highlighting high altitude training in BBL using Highlander U.S. as an example.

2. Marketing Strategist Adriena Daunt discussed the new and returning strategic and tactical KPIs VBB will be tracking in the new fiscal year. The visitor sentiment platform TSI will be swapped for Data Appeal for similar data.
• The Board approved the marketing KPI’s for FY 24/25 as presented.

3. Events Director John Jackson presented a new drone show to replace the Labor Day Fireworks event. VBB is looking to work with LA Drones to produce an upgraded show from the one that took place a couple of years ago. Opportunities for corporate sponsorship will help offset the cost and VBB will have access to professional show footage for future marketing.
• The Board discussed the possible issue of visibility of the show and where spectators would be directed to see it. It was suggested to staff to promote spectating from The Village until otherwise noted. The initiative was approved.

4. Blake Cauthen and Matt Smith of Elevated Events presented Lakefest, a new paddle sports race and entertainment festival for Labor Day Weekend 2024. The event aims to host a music event, an action sports demonstration by Nitro Circus – already secured - and professional arm-wrestling event. The bulk of the funding ask would go to support the music side of the event with the remainder supporting event costs and marketing. • The Board approved the funding request with the condition that VBB support the cost of the permits and once those are received the balance of the funding request can be fulfilled.

5. Events Director John Jackson presented a slate of events for the 24/25 season as follows:

1. 6/8/24 - 2024 Holcomb Valley Trail Run – $30,000
• Board requested an added element focusing on noncompetitors, specifically children.

2. 7/27/24 - Inaugural Puptopia! – $49,899.00
• Board approved as presented.

3. 8/3/24 - Tour de Big Bear – TBID - $10k music + $5k marketing • Board approved with Visit Big Bear as Presenting Lodging Sponsor.

4. 8/17/24 - Monster Downhill – TBID - $60,000 + $15,000 to BBMR for course development/repair.
• Board approved as presented.

5. 9/21/24 - Swift Mountain – TBID - $250K
• Board approved as presented.
• Total Approved for FY 24/25 events $419,899.00.

6. CEO Scott requested that the Board move the Closed Session to the top of the next meeting on 3/28/24. The board agreed.

7. Future meeting dates are set as follows:
• Regular BoD: March 28, 2024 at 8AM – VBB Conference Room • Annual Meeting: April 25, 2024 at 6PM - Destination Big Bear Event Room