LOsBanos
At the Crossroacls of CalUcm1ia
www.losbanos.org
AGENDA
CITY COUNCIL MEETING
CITY HALL COUNCIL CHAMBERS
520 J Street
Los Banos, California
JUNE 4, 2025 - 6:00 PM
Live stream on YouTube at:
• .com/@losba
If you require special assistance or translation services to attend or participate in this meeting, please call the City Clerk's Office@ (209) 827-7000 at least 48 hours prior to the meeting.
The City of Los Banos complies with the Americans with Disabilities Act (ADA) of 1990. * * * * * * * ** * * * * * * *
Si requiere asistencia especial o asistencia de traducci6n para atender o participar en esta junta par favor /lame a la oficina de la secretaria de la ciudad al (209) 827-7000 a Jo menos de 48 horas antes de la junta.
La Ciudad de Los Banos cumple con la fey de Estadounidenses con Discapacidades (ADA) de 1990.
Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the meeting and in the City Clerk's office located at City Hall, 520 J Street, Los Banos, California during normal business hours. In addition, such writings and documents may be posted on the City's website at www.losbanos.org.
* * * * * * * ** * * * * * * *
Cualquier escritura o las documentos proporcionaron a una mayorfa de/ Ayuntamiento respecto a cua/quier artfculo en este orden de/ dfa sera hecho disponible para la inspecci6n pt1blica en la reunion yen la oficina de la Secretaria de la ciudad en City Hall, 520 J Street, Los Banos, California durante horas de oficina normales. Ademas, tales escrituras y las documentos pueden ser anunciados en el website de la ciudad en www.losbanos.org.
Please note: The Brown Act provides the public with an opportunity to make public comment at any public meeting. As an alternative for in-person comments, written public comment may be made by e-mail to [email protected] or delivered to the City Clerk at City Hall, 520 J Street. All comments received will be read by the City Clerk during Public Forum and -added to the agenda packet on the City's website for public review. Agenda packets can be found on the City's website at the following link: https://losbanos.org/category/city-council/ Los Banos City Council Agenda - June 4, 2025 Page 1 of 5 1 1. CALL TO ORDER - June 4, 2025 6:00 PM
2. PLEDGE OF ALLEGIANCE.
3. ROLL CALL: (City Council Members)
__ [vacant] - District 1
Marcus Chavez - District 3
Michael Amabile - Mayor
Evan Sanders - District 2
Deborah Lewis - District 4
4. CONSIDERATION OF APPROVAL OF AGENDA.
Recommendation: Adopt the agenda as submitted.
5. PRESENTATIONS.
A. Proclamation Recognizing the Los Banos High School Marching Band & Guard.
B. Certificate of Recognition - Employee of the Month for May 2025 - Salvador Castaneda, Community Services Officer, Police Department.
6. PUBLIC FORUM. (Members of the public may address the City Council Members on any item of public interest that is within the jurisdiction of the City Council; includes agenda and non-agenda items. No action will be taken on non-agenda items. Speakers are limited to a five (5) minute presentation. Detailed guidelines are posted on the Council Chamber informational table.)
7. CONSIDERATION OF APPROVAL OF CONSENT AGENDA. (Items on the Consent Agenda are considered to be routine and will be voted on in one motion unless removed from the Consent Agenda by a City Council Member.) A. Check Register for #251794 - #252009 in the Amount of $1,175,590.82.
Recommendation: Approve the check register as submitted.
B. Measure P Oversight Committee Financial Report.
Recommendation: Accept the report as submitted.
C. Measure H Citizens' Oversight Committee Financial Report.
Recommendation: Accept the report as submitted.
D. City Council Resolution No. 6936 - Amending the Fiscal Year 2024-2025 Budget by Increasing Appropriations in the Community Center Fee Fund Account 244-410-100-720 for Expenditures in the Amount of $6,130 for Civil Los Banos City Council Agenda - June 4, 2025 Page 2 of 5 pgs. 7-8
pgs. 9-10
pgs. 11-14
pgs. 15-22
pgs. 23-30
2 Engineering and Administrative Services for the Construction of the Community Center Fence.
Recommendation: Adopt the resolution as submitted.
E. City Council Resolution No. 6937 -Awarding Contract for Publication of Legal Notices/Legal Advertisements for Fiscal Year Ending June 30, 2026 and Authorizing and Directing the Interim City Manager to Execute Agreement with The Westside Express.
Recommendation: Adopt the resolution as submitted.
F. City Council Resolution No. 6938 - Authorizing the Interim City Manager to Execute a Professional Services Agreement between the City of Los Banos and CliftonLarsonAllen, LLP to Perform Professional Auditing Services for a Term of Three (3) Years with the Right to Extend for Two (2) Additional Years in the Amounts not to Exceed Year 1 $73,555, Year 2 $79,950, Year 3 $76,350, Year 4 $77,750, Year 5 $79,250.
Recommendation: Adopt the resolution as submitted.
G. City Council Resolution No. 6939 - Authorizing the Interim City Manager to Execute a Professional Services Agreement between the City of Los Banos and Harshwal & Company, LLP to Perform Specialized Auditing Services of Capital Projects in the Amount Not to Exceed $45,000.
Recommendation: Adopt the resolution as submitted.
H. City Council Resolution No. 6940 - Approving and Adopting Final Tract Map No. 2016-01 East Center, Phase 3B and Accompanying Subdivision Improvement Agreement (Pioneer Development Company, Inc.).
Recommendation: Adopt the resolution as submitted.
8. MOBILE FOOD VENDOR ORDINANCE UPDATE.
Recommendation: Receive staff report and direction from the City Council on how to proceed.
9. PUBLIC HEARING. (If you challenge the proposed action as described herein in court, you may be limited to raising only those issues you or someone else raised at the public hearing described herein or in written correspondence delivered to the City at, or prior to, the public hearing.)
A. Public Hearing - To Receive Public Comment and Consideration of Extending the Development Agreement for the Villages at Stonecreek IV Subdivision (Arthur W. and Anne L. Dunkley Marital Property Trust UTD and Rosalyn M. Simon Revocable Trust UTD).
1) Ordinance No. 1208 - (1) Approving Second Amendment to Development Agreement Relative to the Development Known as "Villages at Stonecreek IV", (2) Making Certain Findings Related Los Banos City Council Agenda - June 4, 2025 Page 3 of 5 pgs. 31-34
pgs. 35-62
pgs. 63-158
pgs. 159-224
pgs. 225-264
pgs. 265-266
3 Thereto, and (3) Authorizing the Mayor to Execute Said Amendment on Behalf of the City. (First Reading & Introduction)
Recommendation: Receive staff report, open the public hearing, receive public comment, waive the first reading, and introduce the ordinance as submitted.
B. Public Hearing - To Receive Public Comment and Consideration of the Levy of the Proposed Annual Assessment for the 2025-2026 Fiscal Year for Landscaping and Lighting District Nos. 1-7 and 9-19.
1) City Council Resolution No. 6941 - Confirming Diagram, Assessment and Levying Assessments for Landscaping and Lighting District Nos. 1-7 and 9-19 for the 2025-2026 Fiscal Year.
Recommendation: Receive staff report, open public hearing, close the public hearing, and adopt the resolution as submitted.
C. Public Hearing - To Evaluate the Continuation or Repeal of the Measure P Special Transactions (Sales) and Use Tax in Accordance with Ordinance No. 1020 (Chapter 12, Section 3-12.1 .24 of the Los Banos Municipal Code). 1) City Council Resolution No. 6942 - Approving the Continuation of the "Measure P" Los Banos Police, Fire, Pubic Safety/911 Special Transactions (Sales) and Use Tax.
Recommendation: Receive staff report, open public hearing, receive public comment, close the public hearing, and adopt the resolution as submitted.
D. Public Hearing - To Receive Public Comment for the Proposed Fiscal Year 2025-2026 City Budget and the 2025-2026 Appropriation Limitation.
Recommendation: Receive staff report, open public hearing, receive public comment, and direction from the City Council on how to proceed.
10. CITY DEPARTMENT REPORTS.
Recommendation: Informational item only, no action to be taken.
11. CITY MANAGER REPORT.
Recommendation: Informational item only, no action to be taken.
12. CITY COUNCIL MEMBER REPORTS.
A. [vacant] - District 1
B. Evan Sanders - District 2
C. Marcus Chavez - District 3
Los Banos City Council Agenda - June 4, 2025 Page 4 of 5 pgs. 267 - 282
4 D. Deborah Lewis - District 4
E. Michael Amabile - Mayor
13. ADJOURNMENT.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the City Hall bulletin board not less than 72 hours prior to the meeting. ~ f -~
Lucille L. Mallonee, City Clerk Dated this 30th day of May 2025 Los Banos City Council Agenda - June 4, 2025 Page 5 of 5 5 THIS PAGE IS INTENTIONALLY LEFT BLANK
6 LOsBanos
At the Crossroads of California
PR.OCLAMA TION R.ECOGNIZING
LOS BANOS HIGH SCHOOL
MAR.CHING BAND & GUAR.D
WHEREAS, the Los Banos High School Band & Guard
proudly represented the City of Los Banos in the National Memorial Day Parade held in Washington, D.C., one of the nation's most prestigious patriotic events; and
WHEREAS, the Band & Guard was one of only 17 high school marching bands selected from across the country to perform in this national tribute honoring the service and sacrifice of America's military heroes; and
WHEREAS, on May 26, 2025, the students of the Los Banos High School Band & Guard marched with pride and excellence along Constitution Avenue, sharing their talent and school spirit on a national stage; and
WHEREAS, their dedication, hard work, and musical
excellence refl,ect the strength of our schools, the support of our community, and the deep values of patriotism, teamwork, and respect.
NOW, THEREFORE, BE IT PROCLAIMED that the
Mayor and City Council Members of the City of Los Banos do hereby recognize and commend the Los Banos High School Band & Guard for their outstanding achievement and honor their distinguished participation in the 2025 National Memorial Day Parade in Washington, D.C.
In witness whereof, I have hereunto set my hand and caused to be affixed the seal of the City of Los Banos, this 4th day of June, APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
ITEM 5A
7 THIS PAGE IS INTENTIONALLY LEFT BLANK
8 LOs Banos
At the Crossroads of California
CEit TIFICATE OF ltECOGNITION
Presented to
SALVADOR CASTANEDA
Community Services Officer - Police Department
In recognition of your outstanding performance
and dedicated service to the City of Los <Banos and
for Geing named "P,mpfoyee of the :Month"for :May 2025
Awarded June 4, 2025
Michael S. Amabile, Mayor
ITEM 5B
9 THIS PAGE IS INTENTIONALLY LEFT BLANK
10 CK # 251794 - # 252009 06/04/2025 $1,175,590.82
Los Banos ,\1 dw (.1't)s.~n1acfs t•f (.alif..w1-1fo
Check Number Payment Date Vendor Module Payment Type Payment Amount 251794 05/16/2025 Apex Annex Health Center, Inc. Accounts Payable Check 1,817.00 251795 05/16/2025 Central Valley Cardiovascular Group Inc. Accounts Payable Check 200.00 251796 05/16/2025 EMC Planning Group Inc Accounts Payable Check 31,518.93 251797 05/16/2025 Brent Kuhn Accounts Payable Check 15,180.00 251798 05/16/2025 Laboratory Corporation of America Holdings Accounts Payable Check 397.95 251799 05/16/2025 Elizabeth Martinez Accounts Payable Check 679.00 251800 05/16/2025 Merced County Assessor Accounts Payable Check 778.71 251801 05/16/2025 Merced County Tax Collector Accounts Payable Check 97.03 251802 05/16/2025 AAA Business Supplies Accounts Payable Check 194.05 251803 05/16/2025 A-C Electric Company Accounts Payable Check 1,088.00 251804 05/16/2025 Anderson Pump Company Inc Accounts Payable Check 2,489.99 251805 05/16/2025 Anthony Gomes Accounts Payable Check 3,431.07 251806 05/16/2025 APLPD Holdco, Inc. Accounts Payable Check 348.86 251807 05/16/2025 AT&T Mobility Accounts Payable Check 780.73 251808 05/16/2025 AT&T Accounts Payable Check 173.43
251809 05/16/2025 Dorothy June Baker Accounts Payable Check 732.93 251810 05/16/2025 BJ's Consumers Choice Pest Control Inc. Accounts Payable Check 125.00 251811 05/16/2025 Boot Barn Accounts Payable Check 327.90 251812 05/16/2025 Bound Tree medical LLC Accounts Payable Check 978.45 251813 05/16/2025 Stericycle Inc Accounts Payable Check 458.08 251814 05/16/2025 BSK Associates Accounts Payable Check 9,162.38 251815 05/16/2025 BWR Tools LLC Accounts Payable Check 168.56 251816 05/16/2025 Kaycee Baedon Accounts Payable Check 350.00 251817 05/16/2025 Clark Pest Control Inc Accounts Payable Check 299.00 251818 05/16/2025 Cook's Communications Corp. Accounts Payable Check 1,489.00 251819 05/16/2025 Copy Shipping Solutions Accounts Payable Check 1,135.95 251820 05/16/2025 CSG Consultants Inc. Accounts Payable Check 1,293.00 251821 05/16/2025 De Lage Landen Public Finance LLC Accounts Payable Check 2,788.59 251822 05/16/2025 Department of Transportation Office of Outdoor Ad Accounts Payable Check 250.00 251823 05/16/2025 Donnoe & Associates, Inc. Accounts Payable Check 1,120.00 251824 05/16/2025 Dos Palos Publishing Company Accounts Payable Check 250.00 251825 05/16/2025 Environmental Systems Research Inst. Accounts Payable Check 536.44 251826 05/16/2025 Federal Express Corporation Accounts Payable Check 13.35 251827 05/16/2025 Food 4 Less Accounts Payable Check 299.20 251828 05/16/2025 Galvin Preservation Associates, Inc. Accounts Payable Check 3,672.31 251829 05/16/2025 GoTo Communications, Inc. Accounts Payable Check 3,831.66 251837 05/16/2025 Marfab Inc Accounts Payable Check 61.79 251838 05/16/2025 McNamara Sports Inc Accounts Payable Check 664.24 251839 05/16/2025 Merced County Auditor Controller Accounts Payable Check 562.50 251840 05/16/2025 Merced College Accounts Payable Check 23.00 251841 05/16/2025 Merced Truck & Trailer Inc Accounts Payable Check 213.83 251842 05/16/2025 Modesto Janitorial Supply Center, Inc. Accounts Payable Check 378.05 251843 05/16/2025 Municipal Maintenance Equipment, Inc. Accounts Payable Check 1,692.20 251844 05/16/2025 NDN International LLC Accounts Payable Check 132.73 251845 05/16/2025 O'Reilly Auto Parts Accounts Payable Check 1,458.07 251846 05/16/2025 Park Associates Inc. Accounts Payable Check 1,579.93 251847 05/16/2025 PSG Fencing Corp. Accounts Payable Check 1,800.00 251848 05/16/2025 Protech Security & Electronics, Inc. Accounts Payable Check 75.00 251849 05/16/2025 Ronny's Inc. Accounts Payable Check 108,920.35 251850 05/16/2025 Erica Ramos Accounts Payable Check 500.00 251851 05/16/2025 Reds Roofing Accounts Payable Check 4,832.00 251852 05/16/2025 Becky Robledo Accounts Payable Check 250.00 ITEM 7A
11 251853 05/16/2025 Safety-Kleen Systems, Inc. Accounts Payable Check 2,168.07 251854 05/16/2025 Save Mart Supermarkets Accounts Payable Check 124.01 251855 05/16/2025 Shape Inc. Accounts Payable Check 4,900.00 251856 05/16/2025 Sherwin Williams Co Accounts Payable Check 369.32 251857 05/16/2025 Robert & Susan Hansen Accounts Payable Check 1,653.00 251858 05/16/2025 Sorensens True Value Accounts Payable Check 930.84 251859 05/16/2025 South Bay Regional Public Training Consortium Accounts Payable Check 622.00 251860 05/16/2025 Strobes N More Accounts Payable Check 3,113.20 251861 05/16/2025 Superior Pool Products, LLC Accounts Payable Check 5,577.37 251862 05/16/2025 Derek Sawyer Accounts Payable Check 85.00 251863 05/16/2025 James Schneider Accounts Payable Check 650.00 251864 05/16/2025 Terryberry Company LLC Accounts Payable Check 719.17 251865 05/16/2025 The Don Chapin Co., Inc. Accounts Payable Check 1,169.75 251866 05/16/2025 Tractor Supply Credit Plan Accounts Payable Check 706.97 251867 05/16/2025 CalMat Co. Accounts Payable Check 889.17 251868 05/16/2025 Vanir Construction Management, Inc. Accounts Payable Check 20,025.00 251869 05/16/2025 Vestis Group, Inc. Accounts Payable Check 352.13 251870 05/16/2025 Vestis Accounts Payable Check 1,268.29 251871 05/16/2025 Verizon Wireless Accounts Payable Check 1,695.72 251872 05/16/2025 West Publishing Corporation Accounts Payable Check 553.97 251873 05/16/2025 Windecker Inc Accounts Payable Check 449.36 251874 05/16/2025 Witmer Public Safety Group, Inc Accounts Payable Check 179.37 251875 05/16/2025 X-Naut LLC Accounts Payable Check 6,491.35 251876 05/16/2025 Young's Air Conditioning Accounts Payable Check 3,120.89 251885 05/20/2025 Aflac-Customer Service Accounts Payable Check 186.93 251886 05/20/2025 AFSCME District Council 57 Accounts Payable Check 2,526.35 251887 05/20/2025 Empower Annuity Ins. Co of America Accounts Payable Check 2,917.00 251888 05/20/2025 Empower Annuity Ins. Co of America Accounts Payable Check 1,612.62 251889 05/20/2025 Franchise Tax Board Accounts Payable Check 1,340.24 251890 05/20/2025 Los Banos Fitness & Racquet Club Accounts Payable Check 175.00 251891 05/20/2025 Los Banos Police Assn Accounts Payable Check 1,050.00 251892 05/20/2025 Los Banos Police Assn. Accounts Payable Check 280.00 251893 05/20/2025 Merced County Sheriff Accounts Payable Check 200.00 251894 05/20/2025 MissionSquare Accounts Payable Check 620.89 251895 05/20/2025 MissionSquare Accounts Payable Check 9,712.50 251896 05/20/2025 Nationwide Retirement Solutions Accounts Payable Check 3,956.49 251897 05/20/2025 Professional Fire Fighter of Los Banos Local 4703 Accounts Payable Check 735.15 251898 05/20/2025 State Disbursement Unit Accounts Payable Check 1,183.50 251899 05/21/2025 PG&E Company Accounts Payable Check 129,482.38 251900 05/21/2025 Terminix Processing Center Accounts Payable Check 14,017.74 251901 05/23/2025 Apex Annex Health Center, Inc. Accounts Payable Check 250.00 251902 05/23/2025 Central Valley Cardiovascular Group Inc. Accounts Payable Check 400.00 251903 05/23/2025 Employment Development Dept Accounts Payable Check 7,450.32 251904 05/23/2025 Brigit Figueroa-Ramirez Accounts Payable Check 794.00 251905 05/23/2025 Marlene Lesui Accounts Payable Check 18.48 251906 05/23/2025 Merced CLEO Accounts Payable Check 150.00 251907 05/23/2025 Merced MRI Medical Group Accounts Payable Check 65.00 251908 05/23/2025 Ronny's Inc. Accounts Payable Check 62,506.05 251911 05/23/2025 US Bank Corp Pymt System Accounts Payable Check 51,160.66 251912 05/23/2025 Westamerica Bank
- Cafeteria Plan Accounts Payable Check 104,957.12
251913 05/23/2025 Allstar Fire Equipment Accounts Payable Check 21,521.24 251914 05/23/2025 Anderson Pump Company Inc Accounts Payable Check 6,486.70 251915 05/23/2025 Animal Damage Management, Inc. Accounts Payable Check 1,576.00 251917 05/23/2025 Anthony Gomes Accounts Payable Check 4,936.43 251918 05/23/2025 AT&T Accounts Payable Check 322.12
251919 05/23/2025 AT&T Accounts Payable Check 149.80
251920 05/23/2025 All american Plumbing, Heating & Air Accounts Payable Check 1,273.00 251921 05/23/2025 Dorothy June Baker Accounts Payable Check 854.22 251922 05/23/2025 Bear State Electric, Inc. Accounts Payable Check 1,089.75 251923 05/23/2025 Bound Tree medical LLC Accounts Payable Check 744.75 12 251924 05/23/2025 BSK Associates Accounts Payable Check 1,168.68 251925 05/23/2025 Kaycee Bawdon Accounts Payable Check 350.00 251926 05/23/2025 Bright Ideas Construction Accounts Payable Check 100.00 251927 05/23/2025 Ca Dept of Justice Cashiering Unit Accounts Payable Check 1,590.00 251928 05/23/2025 California Landscape Supply, Inc. Accounts Payable Check 4,221.60 251929 05/23/2025 Capital One Accounts Payable Check 1,219.53 251930 05/23/2025 Cintas Corporation No.2 Accounts Payable Check 555.58 251931 05/23/2025 Central Sanitary Supply, LLC Accounts Payable Check 412.80 251932 05/23/2025 Clark Pest Control Inc Accounts Payable Check 119.00 251933 05/23/2025 CPS Accounts Payable Check 1,699.00
251934 05/23/2025 CSG Consultants Inc. Accounts Payable Check 29,647.00 251935 05/23/2025 Culver Company LLC Accounts Payable Check 2,486.06 251936 05/23/2025 City of Los Banos Utility Accounts Payable Check 35,191.24 251937 05/23/2025 Guadalupe Castro Accounts Payable Check 300.00 251938 05/23/2025 Melissa Cerda Accounts Payable Check 350.00 251939 05/23/2025 Dept of Motor Vehicles Accounts Payable Check 10.00 251940 05/23/2025 John Demarco Accounts Payable Check 300.00 251941 05/23/2025 Electric Drives Inc Accounts Payable Check 150.00 251942 05/23/2025 F S Rod Inc Accounts Payable Check 2,887.50 251943 05/23/2025 Federal Express Corporation Accounts Payable Check 21.27 251944 05/23/2025 Fresno City College Accounts Payable Check 138.00 251945 05/23/2025 Frontline General Engineering Construction Inc Accounts Payable Check 143,396.49 251946 05/23/2025 Governmentjobs.com, Inc. Accounts Payable Check 22,189.60 251947 05/23/2025 Gouveia Engineering Inc. Accounts Payable Check 179.55 251948 05/23/2025 Halcyon Creek Inc. Accounts Payable Check 18,409.25 251949 05/23/2025 Helena Chemical Co Inc Accounts Payable Check 2,474.06 251950 05/23/2025 Holt of California Accounts Payable Check 243.11 251951 05/23/2025 lnfoSend Inc. Accounts Payable Check 8,889.79 251952 05/23/2025 Jerry Witt Accounts Payable Check 2,389.00 251953 05/23/2025 Kimball Midwest Accounts Payable Check 156.75 251954 05/23/2025 Lawson Products, Inc. Accounts Payable Check 127.98 251955 05/23/2025 Tires to you Inc Accounts Payable Check 1,741.62 251956 05/23/2025 Marfab Inc Accounts Payable Check 94.40 251957 05/23/2025 Matson Alarm Co Inc Accounts Payable Check 215.00 251958 05/23/2025 Max's Mobile Truck Repair Accounts Payable Check 730.00 251959 05/23/2025 Merced County Regional Waste Management Authority Accounts Payable Check 8,932.37 251960 05/23/2025 Mission Merced Incorporated Accounts Payable Check 14,108.55 251961 05/23/2025 Modesto Janitorial Supply Center, Inc. Accounts Payable Check 908.07 251962 05/23/2025 Municipal Maintenance Equipment, Inc. Accounts Payable Check 336.97 251963 05/23/2025 N & S Dos Palos Tractor Accounts Payable Check 459.47 251964 05/23/2025 Napa Auto Parts of Los Banos Accounts Payable Check 781.18 251965 05/23/2025 NDN International LLC Accounts Payable Check 1,656.62 251966 05/23/2025 Normac Inc Accounts Payable Check 2,365.54 251967 05/23/2025 O'Reilly Auto Parts Accounts Payable Check 840.49 251968 05/23/2025 Outdoor Creations, Inc .. Accounts Payable Check 5,593.76 251969 05/23/2025 Pace Supply Corp. Accounts Payable Check 1,218.39 251970 05/23/2025 Park Associates Inc. Accounts Payable Check 5,188.85 251971 05/23/2025 Pitney Bowes Inc Accounts Payable Check 498.59 251972 05/23/2025 Protech Security & Electronics, Inc. Accounts Payable Check 390.00 251973 05/23/2025 Rexel USA, Inc. Accounts Payable Check 9,443.10 251974 05/23/2025 San Joaquin Valley Drainage Authority Accounts Payable Check 1,685.50 251975 05/23/2025 Save Mart Supermarkets Accounts Payable Check 171.49 251976 05/23/2025 Sherwin Williams Co Accounts Payable Check 805.60 251977 05/23/2025 SHI International Corp Accounts Payable Check 106.10 251978 05/23/2025 Soares Lumber & Fence Inc Accounts Payable Check 21.86 251979 05/23/2025 StorQuest Accounts Payable Check 4,118.85 251980 05/23/2025 Sorensens True Value Accounts Payable Check 2,401.93 251982 05/23/2025 State Controller's Office Accounts Payable Check 65.39 251983 05/23/2025 Jessyka Santillano Accounts Payable Check 350.00 251984 05/23/2025 Lenard Stanfill Accounts Payable Check 600.00 13 251985 05/23/2025 20/20 GeneSystems, Inc Accounts Payable Check 2,990.00 251986 05/23/2025 Talley Oil Inc. Accounts Payable Check 1,655.04 251987 05/23/2025 Taylor Backhoe Service, Inc. Accounts Payable Check 97,395.29 251988 05/23/2025 Terryberry Company LLC Accounts Payable Check 153.40 251989 05/23/2025 The Don Chapin Co., Inc. Accounts Payable Check 915.65 251990 05/23/2025 CalMat Co. Accounts Payable Check 175.65 251991 05/23/2025 The Camden Coalition Accounts Payable Check 500.00 251992 05/23/2025 Trisha Tevis Accounts Payable Check 600.00 251993 05/23/2025 Alycia Tinoco Accounts Payable Check 80.00 251994 05/23/2025 Uline, Inc. Accounts Payable Check 3,164.87 251995 05/23/2025 United Site Services, Inc. Accounts Payable Check 133.25 251996 05/23/2025 Nayeli Godinez Accounts Payable Check 92.84 251997 05/23/2025 Vestis Group, Inc. Accounts Payable Check 993.23 251998 05/23/2025 Vestis Accounts Payable Check 291.57
251999 05/23/2025 Verizon Wireless Accounts Payable Check 460.13 252000 05/23/2025 West Publishing Corporation Accounts Payable Check 490.19 252001 05/23/2025 Windecker Inc Accounts Payable Check 11,536.80 252002 05/23/2025 Witmer Public Safety Group, Inc Accounts Payable Check 643.76 Break in check sequence due to the following: Payment Type Check #251877 - #251882 {Utility Billing) Regular Checks 190 1,175,590.82 Check #251883 - #251884 {Payroll) Manual Voids 4
Check #251909 - #251910 (Manual Void) Voided Checks 0
Check #251916 {Manual Void) 1,175,590.82
Check #251981 (Manual Void)
Check #252003 - #252009 (Utility Billing)
14 LOsB.anos
\t tlu CrossnJ,uls ~I C<1lifornia
TO:
FROM:
Mayor Amabile and Members of the City Council
Minnie Moreno, Finance Director p'-
DATE: June 5, 2025
SUBJECT: Measure P Committee Financial Report
TYPE OF REPORT: Consent Agenda Item
RECOMMENDATION:
Accept the report as submitted.
DISCUSSION:
The Measure P Financial Report attached was presented to the Measure P Committee on May 28, 2025. The Committee reviewed the Police Safety Augmentation Fund Financial Report For FYs 2025 (estimated), and 2026 (budgetary), confirmed its compliance with Measure P guidelines, and entered a motion to recommend the F/Y 25/26 Budget Report.
FISCAL IMPACT:
None
REVIEWEQ BY:
/);y
Gary Brizzie, Interim City Manager
ATTACHMENTS:
A. Police Safety Augmentation Fund Financial Report For FYs 2025 (estimated), and 2026 (budgetary)
ITEM 7B
15 LOsBanos
At the Crossroads of California
Public Safety Augmentation Fund Financial Report
For FYs 2025 (estimated), and 2026 (budgetary)
The information provided herein is a proposed draft and is subject to review, modification, and approval It does not constitute final or official documentation. Any changes or adjustments may be made based on further discussions, feedback, or requirements.
OVERVIEW
This overview covers the fiscal years 2024-25 Estimated, and 2025-26 Requested for the City of Los Banos Public Safety Augmentation Fund for Police & Fire.
The City of Los Banos in ordinance 1020 set forth certain distributions of revenue in section 3-12.1.080 as listed in items A through F starting with FY 2005-2006:
A. As required, 6 firefighters have been hired with 3 hired in year 1 and 3 hired in year 2.
B. The hiring of 2 police officers in year 1 with uniforms and vehicles has been completed. One police officer was added to the FY 16-17 budget as required by the ordinance in year 12.
C. The hiring of 1 community service officer in year 1. This position has been filled. 1 crime analyst to be hired in year 3 has also been completed. The next position required to be filled is 1 CSO in year 18.
D. Tax proceeds to be collected for Police and Fire facility upgrades. Police facility funding starts at $450,000 with a 2% escalator and Fire funding at $200,000 with a 2% escalator. Amendments to the ordinance allowed the facility funding to be used for personnel until November 2021.
E. $90,000 in year 1 for specialty fire safety equipment including "SCBA" breathing apparatus. This item has been expended.
F. Tax proceeds to be utilized for mobile display units and the upgrade of the 911 dispatch capabilities. $100,000 with a 2% escalator was set in the ordinance.
Revenues
Total fund revenues come from three sources: Measure P sales tax, interest earnings, and miscellaneous revenues Measure P is divided equally between Police and Fire.
Measure P Sales Tax the State of California allocates sales tax revenue on a quarterly basis in arrears.
The City receives estimated monthly payments from the State and at the end of the quarter reconciles to actual revenues. July and August revenues are accrued to June.
Interest Earnings are received on a quarterly basis.
Misc. Revenues for Fire is for strike team reimbursement. 16 Measure P Report
POLICE- PUBLIC SAFETY AUGMENTATION FUND
.. 2024-2025 2024-202s ·· 2024-2025 2025-2026
Total Budget YTD Activit~ ESTYE REgT
Fund: 236- POLICE AUGMENTATION
236-000-313-050 Sales Tax-Measure P 2,034,500.00 998,615.86 1,961,064.00 1,970,941.00 236-000-361-010 Interest Earnings 30,000.00 109,811.91 126,323 .00 115,000.00 REVENUE TOTALS: 2,064,500.00 1,108,427.77 2,087,387.00 2,085,941.00 ExpenseCategory: 10- Personnel Services
236-421-100-101 Sa la ries 599,082 .67 322,661.78 447,545 .00 812,960.00 236-421-100-103 Overtime 47,739 .09 33,801.43 47,537 .00 50,000.00 236-421-100-120 Benefits 518,492 .36 157,581.25 232,000.00 452,411.00 236-421-100-121 Benefits-PERS 95,685 .71 41,781.29 62,000.00 123,589.00 ExpenseCategory: 10-Personnel Services Total: 1,260,999.83 555,825.75 789,082.00 1,438,960.00 ExpenseCategory: 20 -Supplies & Services
236-421-100-236 Medical Services 500 .00 0.00 500 .00 500.00 236-421-100-240 I.T. Services 81,450.59 81,450.59 81,450.59 21,477.00 236-421-100-252 Communications 1,700.00 797.85 1,200 .00 1,850.00 236-421-100-257 Travel & Training 6,000.00 2,510.83 5,500.00 6,000.00 236-421-100-262 Uniform Expense 4,000.00 500.00 1,500.00 2,000.00 236-421-100-270 Special Equipment 50,000.00 26,404.29 50,000.00 50,000.00 236-421-100-273 Special Departmental Expense 19,500.00 6,271.00 19,500.00 500.00 ExpenseCategory: 20-Supplies & Services Total: 163,150.59 117,934.56 159,650.59 82,327.00 Expense Category: 70 -Capital Outlay
236-421-100-720 Building & Structures 0.00 0.00 0.00 78,105.00 236-421-100-750 Vehicle s 0 .00 0.00 0.00 182,340.00
236-421-100-753 Specialized Equipment 54,000.00 31,145.05 50,000.00 50,000.00 ExpenseCategory: 70 - Capital Outlay Total: 54,000.00 31,145.05 50,000.00 310,445.00 ExpenseCategory: 82 - Interest• Debt Service
236-421-100-821 Principal- Lease/Loans 367,023 .38 367,023.38 367,024.00 375,098.00 236-421-100-824 Debt Service - Renta I Pmt 42,000.00 42,000.00 42,000.00 40,900.00 236-421-100-881 Interest - Leases/Loans 303 ,962.74 303,962.74 303,963.00 295 ,800.00 Expense Category: 82 • Interest-Debt Service Total: 712,986.12 712,986.12 712,987.00 711,798.00 EXPENSETOTALS: 2,191,136.54 1,417,891.48 1, 711t719.59 2,543,530.00 MEASURE P FUND-Operating Surplus/(Deficit): (72,636.54) (278,318.66) 425,667.41 (147,144.00) MEASURE P FUND· RESERVE· One-time Expenditures: (54,000.00) (31,145.05) (50,000.00) (310,445.00) MEASURE P FUND· Total Surplus/(Deficit): (126,636.54) (309,463.71) 375,667.41 (457,589.00)
PERSONNEL SERVICES
Funding is for the cost of salaries and benefits for personnel. Fiscal Year 2025-26 requested numbers includes the addition of two (2) Police Officers. The total requested personnel in Measure P Police includes: six (6) Police Officers, two (2) Community Service Officers, one (1) Crime Analyst, and one (1) Admin Clerk II.
The Restricted Fund Balance for Measure P - Police is projected to be $4,329,924 at the start of fiscal year 2025-26. The budgeted deficit reflects the use of accumulated restricted fund equity or reserves to support personnel additions, including two (2) Police Officers.
SERVICES & SUPPLIES
270-SPECIAL EQUIPMENT: Funding provided in this category is used to maintain CLETS/DOJ services, cellular/air card MDC communications, software licenses and computer purchases and repairs related to PD Mobile Data Computers.
2 17
Measure P Report
CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Funding for the completion range upgrades. 750-VEHICLES: Funding for the purchase of vehicles for patrol and admin staff ($182,340 Measure P/$267,660 Police Capital).
753-SPECIALIZED EQUIPMENT: Purchase of new Mobile Data Computers (MDC) at approximately $6,000 each ($50,000).
FIRE - PUBLIC SAFETY AUGMENTATION FUND
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activity ESTYE REQT
Fund: 238 - FIRE AUGMENTATION
REVENUE:
238-000-313-050 Sales Tax-Measure P 2,034,500.00 998,615.84 1,961,064.00 1,970,941.00 238-000-361-010 Interest Earnings 25,000.00 79,095.01 125,460.13 112,875.00 238-000-390-010 Misc Revenues 0.00 17,931.86 127,790.93 15,000.00 REVENUETOTALS 2,059,500.00 1,095,642.71 2,214,315.06 2,098,816.00 Expense Category: 10 - Personnel Services
238-422-100-101 Sa la ries 623,559 .14 476,365.61 679,165.00 852,137.00 238-422-100-103 Overtime 193,360.38 176,830.17 234,350.00 68,500.00 238-422-100-120 Benefits 405,544.87 211,369.63 355,000.00 417,321.00 238-422-100-121 Benefits-PERS 182,192.77 87,779.78 238,000.00 300,283.00 ExpenseCategory: 10 - Personnel Services Total: 1,404,657.16 952,345.19 1,506,515.00 1,638,241.00 ExpenseCategory: 20 -Supplies & Services
238-422-100-203 Equipment Repair & Maintena1 4,500.00 2,587.14 4,250.00 9,000.00 238-422-100-205 Facility Maintenance 8,699.14 8,699.14 8,700.00 0.00 238-422-100-231 Professional Services 3,000.00 2,844.83 3,000.00 6,000.00 238-422-100-236 Medical Services 9,000.00 771.00 5,900.00 10,000.00 238-422-100-237 Recruitment 5,000.00 546.00 3,500.00 5,000.00 238-422-100-240 I.T. Services 23,669.28 23,669.28 23,669.00 11,987.00 238-422-100-252 Communications 8,100.00 3,439.75 7,800.00 10,000.00 238-422-100-257 Travel & Training 3,500.00 3,040.00 3,500.00 16,403.00 238-422-100-258 Tuition Reimbursement 22,500.00 1,300.94 4,446.00 22,500.00 238-422-100-260 Office Supplies 5,2 00.00 635.35 4,900.00 6,000.00 238-422-100-262 Uniform Expense 12,000.00 1,316.76 10,500.00 17,000.00 238-422-100-267 General Materials & Supplies 12,285.00 3,032.20 11,500.00 13,000.00 238-422-100-270 Specia I Pro gr a ms 9,000.00 2,657.75 5,950 .00 9,000.00 238-422-100-273 Specia I Depa rtmenta I Expense 1,200.00 263.28 1,200.00 1,200.00 ExpenseCategory: 20-Supplies & Services Total: 127,653.42 54,803.42 98,815.00 137,090.00 ExpenseCategory: 70 -Capital Outlay
238-422-100-720 Building & Structures 98,000.00 0.00 0.00 183,000.00 238-422-100-740 Miscellaneous Equipment 1,200.00 0.00 0.00 14,117.00 238-422-100-750 Vehicles 0.00 0.00 0.00 64,936.00
238-422-100-753 Specialized Equipment 58,000.00 40,196.50 57,800.00 93,123.00 238-422-100-770 Computer Equipment 10,000.00 0.00 10,000.00 10,000.00 ExpenseCategory: 70 -Capital Outlay Total: 167,200.00 40,196.50 67,800.00 365,176.00 EXPENSETOTALS: 1,699,510.58 1,047,345.11 1,673,130.00 2,140,507.00 MEASURE P FUND - Operating Surplus/(Deficit): 527,189.42 88,494.10 608,985.06 323,485.00 MEASURE p FUND. RESERVE- One-time Expenditures: {167,200.00) (40,196.50) {67,800.00) (365,176.00) MEASURE P FUND-Total Surplus/(Deficit): 359,989.42 48,297.60 541,185.06 (41,691.00) 3 18
Measure P Report
PERSONNEL SERVICES
Funding is for the cost of salaries and benefits for personnel. Fiscal Year 2025-26 requested numbers includes the addition 70% of one (1) Fire Battalion Chief. The total requested personnel in Measure P Fire includes: two (2) Fire Captains, three (3) Fire Engineers, (3) Fire Fighters, and 50% of one (1) Adm in Clerk I.
The Restricted Fund Balance for Measure P - Fire is projected to be $1,657,046 at the start of fiscal year 2025-26. The budgeted deficit reflects the use of accumulated restricted fund equity or reserves to support personnel additions, including one (1) Fire Captain.
SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Repair and maintenance of equipment such as annual air sampling of self-contained breathing apparatus (SCBA) fill station, SCBA air packs, hazardous air monitors, annual Hurst tool testing and repairs, small gas-powered equipment, permit fees required by SJVAPCD, maintenance of building emergency generators, and maintain and repair other personal protective equipment, such as repairing turnout gear, portable hand-held radios and pagers.
231-PROFESSIONAL SERVICES: Expenses relating to updating Fire codes, attorney expenses for ordinance and resolutions, municipal code updates, general labor negotiations and fire policy maintenance.
237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, Live Scan and credit checks. 252-COMMUNICATIONS: Funding is used to for Communication services for, Active 911 and additional radio equipment.
267-GENERAL MATERIAL & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support City operations. Funding also used to purchase miscellaneous item used on vehicles that do not relate to Fleet.
270-SPECIAL PROGRAMS: For special training and operations. Maintaining MDC (Mobile Display Computers) and upgrades to system. Funding also used for the set up and annual cost associated with shared First Due Records Management Program.
273-SPECIAL DEPARTMENTAL EXPENSE: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, hand equipment, service of City owned fire extinguishers, fire extinguisher supplies, foams, chemicals, paper products, coffee service and longevity recognition awards. Expense related to Employee Longevity Awards.
CAPITAL OUTLAY
720-BUILDING & STRUCTURES: Funding for costs associated Fire Station #1 kitchen remodel ($183,000).
740-MISCELLANEOUS EQUIPMENT: Purchase of Type 6 Equipment and Electric UTV Equipment split ($14, 117 Measure P/$30,883 Fire Capital Improvement). 750-VEHICLES: Funding for the purchase of Type 6 Squad Engine split ($64,936 Measure P/$142,064 Fire Capital Improvement).
4 19
Measure P Report
753-SPECIALIZED EQUIPMENT: Funding for the purchase turnouts, thermal camera and SCBA ·.• equipment $93, 123. ·,
770-COMPUTER EQUIPMENT: Funding for the purchase of MDC's/tablets ($10,000).
This summary is based on detailed information produced by the City's financial management system. If you would like additional information, or have any questions about the report, please call the Finance Department at (209) 827-7000.
5 20
1.:ti's Banos
Measure P-Police 10 Year Activity
Account Number Description 25/26 26/27 27/28 28/29 29/30 30/31 31/32 32/33 33/34 34/35 236-000-313-050 Sales Tax-Measure P 1,970,941 2,020,215 2,082,841 2,141,161 2,194,690 2,242,973 2,299,047 2,356,523 2,415,437 2,475,822 236-000-361-010 Interest Earnings 115,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 2,085,941 2,070,215 2,132,841 2,191,161 2,244,690 2,292,973 2,349,047 2,406,523 2,465,437 2,525,822 236-421-100-101 Salaries 812,960 837,349 862,469 888,343 914,994 942,443 970,717 999,838 1,029,833 1,060,728 236-421-100-103 Overtime 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 236-421-100-120 Benefits 452,411 465,983 479,963 494,362 509,193 524,468 540,202 556,408 573,101 590,294 236-421-100-121 Benefits-PERS 123,589 127,297 131,116 135,049 139,101 143,274 147,572 151,999 156,559 161,256 236-421-100-236 Medical Services 500 500 500 500 500 500 500 500 500 500 236-421-100-240 LT. Services 21,477 22,336 23,230 24,159 25,125 26,130 27,175 28,262 29,393 30,568 236-421-100-252 Communications 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 1,850 236-421-100-257 Travel & Training 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 236-421-100-262 Uniform Expenses 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 236-421-100-270 Special Programs 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 236-421-100-273 Special Departmental Expenses 500 500 500 500 500 500 500 500 500 500 236-421-100-720 Building & Structures 78,105
236-421-100-750 Vehicles 182,340 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 236-421-100-753 Specialized Equipment 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 236-421-100-821 Principal 375,098 383,350 391,784 400,403 409,212 418,215 427,415 436,818 446,428 456,250 236-421-100-824 DS Rental Payment 40,900 39,774 38,630 37,448 36,247 35,019 33,765 32,483 31,172 29,833 236-421-100-881 Interest 295,800 287,456 278,930 270,216 261,310 252,209 242,907 233,400 223,684 213,755 2,543,530 2,374,395 2,416,971 2,460,830 2,506,031 2,552,608 2,600,603 2,650,059 2,701,020 2,753,534 Net (457,589) (304,180) (284,130) (269,669) (261,341) (259,635) (251,556) (243,535) (235,583) (227,712) 21 Co's Banos
Measure P-Fire 10 YR Activity
Account Number Description 25/26 26/27 27/28 28/29 29/30 30/31 31/32 32/33 33/34 34/35 238-000-313-050 Sales Tax-Measure P 1,970,941 2,020,215 2,082,841 2,141 ,161 2,194,690 2,242,973 2,299,047 2,356,523 2,415,437 2,475,822 238-000-361-010 Interest Earnings ll2,875 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 238-000-390-010 Misc Revenues 15,000 15,450 15,914 16,391 16,883 17,389 17,911 18,448 19,002 19,572 2,098,816 2,085,665 2,148,755 2,207,552 2,261 ,572 2,310,362 2,366,958 2,424,972 2,484,438 2,545,394 238-422-100-101 Salaries 852,137 877,701 904,032 931,153 959,088 987,860 1,017,496 1,048,021 1,079,462 1,111,846 238-422-100-103 Overtime 68,500 70,555 72,672 74,852 77,097 79,410 81,793 84,246 86,774 89,377 238-422-100-120 Benefits 417,321 429,841 442,736 456,018 469,698 483,789 498,303 513,252 528,650 544,509 238-422-100-12 l Benefits-PERS 300,283 309,291 318,570 328,127 337,971 348,ll0 358,554 369,310 380,390 391,801 238-422-100-203 Equipment Repair & Maintenance 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 238-422-100-231 Professional Services 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 238-422-100-236 Medical Services 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 238-422-100-237 Recruitment 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 238-422-100-240 LT. Services ll,987 12,466 12,965 13,484 14,023 14,584 15,167 15,774 16,405 17,061 238-422-100-252 Communications 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 238-422-100-257 Travel & Training 16,403 16,403 16,403 16,403 16,403 16,403 16,403 16,403 16,403 16,403 238-422-100-258 Tuition Reimbursement 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 238-422-100-260 Office Supplies 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 238-422-100-262 Uniform Expenses 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 238-422-100-267 General Materials & Supplies 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 238-422-100-270 Special Programs 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 238-422-100-273 Special Departmental Expenses 1,200 1,200 l ,200 1,200 1,200 1,200 1,200 1,200 1,200 1,200 238-422-100-720 Building & Structures 183,000
238-422-100-740 Miscellaneous Equipment l4,ll7
238-422-100-750 Vehicles 64,936
238-422-100-753 Specialized Equipment 93,123
238-422-100-770 Computer Equipment 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 238-422-100-821 EOC Debt Service 455,898 455,290 454,672 454,034 453,385 452,721 452,043 2,140,507 1,834,958 1,886,078 2,394,635 2,448,271 2,503,529 2,560,449 2,619,091 2,679,504 2,741,740 Net (41,691) 250,707 262,677 tI87,083) (186,698) (193,167) (193,4911 (194,120) (195,066) (196,346) 22 LOsBanos
-\t tilt' ( 1ossro,uls <~J Calif,,n,ia
TO: Mayor Amabile and Members of the City Council
FROM: Minnie Moreno, Finance Director ~
DATE: June 5, 2025
SUBJECT: Measure H Committee Financial Report
TYPE OF REPORT: Consent Agenda Item
RECOMMENDATION:
Accept the report as submitted.
DISCUSSION:
The Measure H Budget Report attached was presented to the Measure H Committee on May 28, 2025. The Committee reviewed the Measure H Financial Report for FYs 2025 (estimated), and 2026 (budgetary), confirmed its compliance with the Measure H guidelines, and entered a motion to recommend the Budget Report.
FISCAL IMPACT:
None
REVIEWED BY:
Ga izie~ m City Manager
ATTACHMENTS:
A Measure H Financial Report for FYs 2025 (estimated), and 2026 (budgetary) ITEM 7C
23 LOsBanos
At the Crossroads of California
MeasureH
Financial Report
For FYs 2025 (estimated), and 2026 (budgetary)
The information provided herein is a proposed draft and is subject to review, modification, and approval. It does not constitute final or official documentation. Any changes or adjustments may be made based on further discussions, feedback, or requirements.
OVERVIEW
This overview covers estimated amounts for fiscal year 2024-25 and the 2025-26 budgetary schedules for the City of Los Banos Measure H General Sales Tax.
MEASURE H FUND SUMMARY
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activity ESTYE REQT
Measure H - Revenue Total: 4,069,000.00 2,014,196.44 3,942,013.12 3,922,318.00 EXPENSE 421-290 POLICE 1,614,457.23 838,187.43 1,731,181.90 1,381,877.00 EXPENSE 421-291 POLICE Dispatch 417,153.76 152,959.01 223,613.00 252,339.00 EXPENSE422 FIRE 623,811.85 373,295.04 564,839.00 924,537.00 EXPENSE429 CODEENF 437,428.60 297,761.04 551,562.00 514,921.08 EXPENSE451 RECREATION 1,028,529.43 897,550.65 857,377.97 557,864.92 MEASURE H FUND- Operating Expense Total: 4,121,380.87 2,186,458.13 3,928,573.87 3,631,539.00 MEASURE H FUND- Operating Surplus/(Deficit): 290, 779.00 MEASURE H FUND- RESERVE- One-time Expenditures: (797,373.12) MEASURE H FUND-Total Surplus/(Deficit): (52,380.87) (172,261.69) 13,439.25 (506,594.12) The Assigned Fund Balance for Measure H is projected to be $7,457,953 at the start of fiscal year 2025-
26. The budgeted deficit reflects the use of accumulated assigned fund equity or reserves to support personnel additions, including a Police Records Supervisor, a Battalion Chief, and a Recreation Coordinator II.
MEASURE H FUND REVENUE
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activity ESTYE REQT
Fund: 101 - MEASURE H FUND
101-000-313-011 Sales Ta x-Mea sure H 4,069,000.00 1,997,902.32 3,900,719.00 3,897,318.00 101-000-361-010 Interest Earnings 0 .00 0.00 25,000.00 25,000.00 101-000-390-010 Misc. Revenue 0 .00 16,294.12 16,294.12 0 .00 Fund: 101 - MEASURE H FUND Total: 4,069,000.00 2,014,196.44 3,942,013.12 3,922,318.00 24 Measure H Report
Revenues. Total fund revenues come from three .. sources: Measure H . sales tax, interest earnings, and miscellaneous revenues Measure H is divided equally between the above Spending Priorities.
Measure H Sales Tax. The State of California allocates sales tax revenue on a quarterly basis in arrears. The City receives estimated monthly payments from the State and at the end of the quarter reconciles to actual revenues.
July and August revenues are accrued to June.
Interest Earnings are received on a quarterly basis.
Misc. Revenues are from revenue not identified as either Interest or Sale Tax
MEASURE H FUND EXPENDITURES
Personnel. These charges reflect salaries and benefits for the police department, Dispatch, Code Enforcement, Fire Department and the Parks & Recreation Department.
Police, Dispatch and Code enforcement Measure H
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activity ESTYE REQT
Fund: 101 - MEASURE H POLICE
ExpenseCategory: 10 - Personnel Services
101-421-290-101 Salaries 552,185.10 370,677.30 518,630.00 609,319.00 101-421-290-103 Overtime 39,782.57 66,750.91 104,000.00 120,000.00 101-421-290-120 Benefits 296,454.28 171,098.65 248,000.00 305,828.00 101-421-290-121 Benefits-PERS 152,622.93 61,476.15 166,500.00 175,544.00 ExpenseCategory: 10 - Personnel Services Total: 1,041,044.88 670,003.01 1,037,130.00 1,210,691.00 ExpenseCategory: 20 - Supplies & Services
101-421-290-203 Equipment Repair & Maintenance 9,000.00 8,447.56 9,000.00 12,000.00 101-421-290-236 Medical Services 1,200.00 1,381.00 1,400.00 2,000.00 101-421-290-237 Recruitment 10,000.00 7,176.57 10,000.00 10,000.00 101-421-290-240 IT Services 0.00 0.00 0.00 13,486.00
101-421-290-250 Insurance 34,700.53 26,632.14 34,460.00 30,700.00 101-421-290-252 Communications 5,500.00 2,265.31 3,521.00 5,000.00 101-421-290-257 Travel & Training 20,000.00 9,320.00 12,799.00 20,000.00 101-421-290-260 Office Supplies 2,000.00 512.34 1,512.00 2,000.00 101-421-290-262 Uniform Expense 15,985.90 8,153.78 15,985.90 16,000.00 101-421-290-267 General Material & Supplies 60,000.00 42,314.47 57,752.00 60,000.00 ExpenseCategory: 20 - Supplies & Services Total: 158,386.43 106,203.17 146,429.90 171,186.00 ExpenseCategory: 70 - Capital Outlay
101-421-290-740 Miscellaneous Equipment 45,000.00 0.00 45,000.00 50,000.00 101-421-290-750 Vehicles 113,000.00 61,981.25 246,346.00 45,000.00 101-421-290-753 Specialized Equipment 257,025.92 0.00 256,276.00 312,373.12 Expense Category: 70 - Capital Outlay Total: 415,025.92 61,981.25 547,622.00 407,373.12 EXPENSE TOTALS: 1,614,457.23 838,187.43 1,731,181.90 1,789,250.12 2 25
Measure H Report
SERVICES & SUPPLIES
203-EQUIPMENT REPAIR & MAINTENANCE: Funding in this category is used for maintenance and/or repair of equipment. Funding is also used for software and equipment including tasers, and camara systems. 267-GENERAL MATERIALS & SUPPLIES: Funds will be used to purchase Measure H supported personnel equipment including; firearms, rifles, uniform equipment and accessories and other associated material and supplies.
CAPITAL OUTLAY
740-MISCELLANEOUS EQUIPMENT: Costs associated with the Camera Intersection project. 753-SPECIALIZED EQUIPMENT: Purchase of mobile License Plate Reader (LPR) for Police vehicles to help identify stolen and/or other wanted vehicles ($70,000) Axon Agreement ($242,373) and shelter camaras. 750-VEHICLES: Expenses related to the SJVAPC Grant.
Fire Measure H
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activit~ ESTYE REgT
Fund: 101- MEASURE H FIRE
ExpenseCategory: 10-Personnel Services
101-422-290-101 Sa la ries 248,065.84 165,856.74 220,000.00 420,027.00 101-422-290-103 Overtime 29,297.31 38,080.92 48,600.00 30,000.00 101-422-290-120 Benefits 159,844.12 91,453.53 130,000.00 232,696.00 101-422-290-121 Benefits-PERS 40,604.58 24,712.44 32,500.00 67 ,036.oo l Expense Category: 10 - Personnel Services Total: 477,811.85 r 317,862.34 431,100.00 749,759,00 ExpenseCategory: 20-Supplies & Services
101-422-290-203 Equipment Repair & Ma int 14,000.00 0.00 14,000.00 16,000.00 101-422-290-231 Professional Services 2,500.00 1,131.43 2,500.00 10,000.00 101-422-290-236 Medi ca I Services 4,500.00 776.00 3,850.00 4,500.00 101-422-290-237 Recruitment 5,000.00 951.78 2,550.00 5,000.00 101-422-290-238 Technical Services 11,000.00 8,990.00 12,500.00 15,000.00 101-422-290-240 I.T. Services 0 .00 0.00 0.00 4,495.00
101-422-290-250 Insurance 14,624.29 11,184.64 14,539.00 18,240.00 101-422-290-252 Communications 7,500.00 1,256.37 7,500.00 10,000.00 101-422-290-257 Travel & Training 5,500.00 268.00 5,500.00 6,543.00 101-422-290-258 Tuition Reimbursement 9,000.00 475.00 0.00 6,000.00 101-422-290-260 Office Supplies 0.00 0.00 0.00 0.00
101-422-290-262 Uniform Expense 2,000.00 10.81 2,000.00 9,000.00 101-422-290-267 General Materials & Supplies 8,000.00 2,082.54 7,500.00 12,000.00 101-422-290-273 Special Dept Expense 4,000.00 70.10 0.00 4,000.00 101-422-290-274 Subscriptions 0.00 0 .00 0.00 54 000.00 ExpenseCategory: 20-Supplies & Services Total: 87,624.29 27,196.67 72,439.00 174,778.00 ExpenseCategory: 70-Capital Outlay
101-422-290-752 Communication Equipment 28,500 .00 28,218.00 28,300.00 0.00 101-422-290-753 Specialized Equipment 35,000 .00 18.03 33,000.00 35,000.00 ExpenseCategory: 70 - Capital Outlay Total: 63,500.00 28,236.03 61,300.00 35,000.00 EXPENSETOTALS: 623,811.85 373,295.04 564,839.00 959,537.00 4 26
Measure H Report
231-PROFESSIONAL SERVICES: Expenses relating to legal services and general labor negotiations, . 237-RECRUITMENT: Funding is used for employment advertising and testing. Part of the testing includes physical examinations, Live Scan and credit checks.
252-COMMUNICATION: Funding is used to for Communication services for E-Dispatch and Active 911 . 262-UNIFORM EXPENSES: Funding is used for the purchase of Landry Detergent/spray, safety boots for Measure H employees.
267-GENERAL MATERIAL & SUPPLIES: Expenditures for miscellaneous supplies and materials needed to support operations.
273-SPECIAL DEPARTMENTAL EXPENSE: Funding is used for the purchase of protective clothing, helmets, gloves, boots, hand lights, and hand equipment (Turnouts) Parks Measure H
2024-2025 2024-2025 2024-2025 2025-2026
Total Budget YTD Activity E5TYE REQT
Fund: 101 - MEASURE H
ExpenseCategory: 10 - Personnel Services
101-451-290-101 Salaries 87,988.83 54,908.00 61,518 .00 135,887.00 101-451-290-103 Overtime 10,500.00 2,438.27 6,500.00 6,500.00 101-451-290-120 Benefits 68,741.04 40,484.79 59,550.00 103,946 .00 101-451-290-121 Benefits-PERS 7,197.49 4,491.45 5,400.00 12,597.00 ExpenseCategory: 10 - Personnel Services Total: 174,427.36 102,322.Sl 132,968.00 258,930.00 ExpenseCategory: 20 • Supplies & Services
101-451-290-205 Facility Maintenance 212,645.71 212,645.71 0.00 0.00 101-451-290-214 Building/Structure Mai nt. 0.00 160,908.71 160,000 .00 80,000.00 101-451-290-231 Professional Services 8,000.00 0.00 6,000.00 9,200.00 101-451-290-236 Medical Services 300.00 0.00 300.00 300.00 101-451-290-237 Recruitment 700.00 0.00 700.00 700.00
101-451-290-240 I .T. Servi ces 0.00 0.00 0.00 8,990.00 101-451-290-250 Insurance 9,456 .36 7,184.86 9,421.00 11,744.92 101-451-290-252 Communications 10,000.00 8,405.22 10,000.00 9,500 .00 101-451-290-257 Travel & Training 5,000.00 1,259.00 5,000.00 9,500.00 101-451-290-260 Office Supplies 3,000.00 0.00 1,500.00 1,500.00 101-451-290-267 General Materials & Supplies 20,000.00 0.00 20,000.00 7,500.00 101-451-290-270 Special Programs 105,000.00 79,384.17 105,000.00 95,000.00 101-451-290-273 Special Dept Expense 50,000.00 22,325.71 30,000.00 65,000.00 ExpenseCategory: 20 - Supplies & Services Total: 424,102.07 492,113.38 347,921.00 298,934.92 ExpenseCategory: 70 - Capital Outlay
101-451-290-717 Landscape & Irrigation 35,000.00 309 .08 30,000.00 0 .00 101-451-290-720 Bui I ding & Structures 87,000.00 21,988.97 21 ,988.97 0.00 101-451-290-747 Park & Playground Equi pment 240,000.00 264,498.77 264,500.00 0.00 101-451-290-753 Specialized Equipment 60,000.00 16,317.94 60,000.00 325,000.00 Expense Category: 70 - Capital Outlay Total: 430,000.00 303,114.76 376,488.97 325,000.00 EXPENSE TOTALS: 1,028,529.43 897,550.65 857,377.97 882,864.92 5 27
Measure H Report
231-PROFESSIONAL SERVICES: Expenses related to officiating for programs such as youth flag football, adult . . basketball, youth volleyball. Legal costs associated to programs for coritract creation and renewal. 238-TECHNICAL SERVICES: Expenses related to the contracting of services for the provision of an ice rink for the community's use.
252-COMMUNICATIONS EQUIPMENT: Expenses related to service for tablets for the use of the Cartegraph asset management system and costs associated with the renewal of the Cartegraph system. 257-TRAVEL & TRAINING: Expenses related to the attendance of the CPRS conference and mini-conference.
Costs associated with the Maintenance Management School. Costs associated with tree trimming training. 267-GENERAL MATERIALS AND SUPPLIES: Expenses related to the purchase of protective scoreboard cages at Colorado Ballpark, installation of decomposed granite surfacing to the volleyball court at City Park and the replacement of the griddle for community events.
270-SPECIAL PROGRAMS/ACTIVITIES: Expenses related to the purchase of youth sports equipment, uniforms and field paint. Expenses related to community events including the Halloween Fest, Egg Hunt, Movie Night in the Park, and Volunteer Days. Costs associated with miscellaneous community programs such as 4H programming, Pulse Teen Group and Christmas decorations.
273-SPECIAL DEPARTMENTAL EXPENSE: Expenses related to the submission of grants and the design and installation of park signage.
CAPITAL OUTLAY
753-SPECIALIZED EQUIPMENT: Expenses related to Canal Trail Lighting and other CIP Projects This summary is based on detailed information produced by the City's financial management system. If you would like additional information, or have any questions about the report, please call the Finance Department at (209) 827-7000.
6 28
Measure H Budgeted One-Time Expenses
L:osBanos
2025-2026
REQT
EXPENSE 421-290 POLICE 407,373.12 Axon, City Cams, Vehicles EXPENSE 421-291 POLICE Dispatch
EXPENSE 422 FIRE 35,000.00 Turnout Replacements
EXPENSE 429 CODEENF 30,000.00 Animal Shelter Cams
EXPENSE 451 RECREATION 325,000.00 CIP, Canal Lighting
Measure H - Expense Total: 797,373.12
29 THIS PAGE IS INTENTIONALLY LEFT BLANK
30 TO:
FROM:
DATE:
LOsBanos
' tJ, O fO<l lifo, nia
Agenda Staff Report
Mayor and City Council Members ?
Joe Heim, Parks and Recreation Directod-==7
June 4, 2025
TYPE OF REPORT: Consent Agenda
SUBJECT: Authorizing an Amendment to the Fiscal Year 2024-2025 Budget in the Community Center Fee Fund account line item 244-410-100-720 in the amount of $6,130.00 for civil engineering and administrative services for the construction of the Community Center Fence
Recommendation:
That the City Council adopt the Resolution authorizing the amendment to the Fiscal Year 2024-2025 budget in the Community Center Fee Fund account, in the line item 244-410- 100-720 in the amount of $6, 130.00 for civil engineering and administrative services for the construction of the Community Center Fence.
Background:
The Los Banos Community Center, located at 645 7th St, was constructed in 2009 and is one of the premier city-owned buildings. The facility is utilized by all age groups and features exterior amenities such as bocce ball courts, solar carport coverings, bench seating, courtyard space and parking.
The perimeter fence project installed a six-foot fence around the perimeter of the east, west and south sides of the facility. The fence is located along the inside path of the Trail and connects to the building on the west and east ends. The overflow parking lot is also enclosed with a gate connecting to the adjacent property. Gate access is located along each of the connecting sidewalks.
The perimeter fence increases security on-site and helps to protect the facility from vandalism and event interference. The fence also creates activity on the under-utilized south side of the building, where amenities such as benches, a trellis space, bocce ball courts and a checker board are available.
ITEM 7D
31 City Council approved the Notice of Completion for the construction project on February 19, 2025.
The project was paid for fully from the Community Center Fee account, which received revenues from facility impact fees.
The City Council has the authority to revise the budget by resolution at any time during the fiscal year, provided that there are available funds and consensus among council members regarding the requested adjustment.
Discussion:
On May 22nd, 2025 Parks and Recreation received a final invoice for the project's civil engineering and construction administration services from Precision Civil Engineering.
The invoice exceeds the amount available in the account fund, and no other line items in the account have funding.
There is available funding in the Community Center Fee account to amend the budget to provide funding for the invoice.
Fiscal Impact:
The amendment will increase expenditures in account 244-410-100-720 by $6,130.00, for a total budget of $161,130.00
Reviewed by:
Min~ Director
Attachments:
Resolution
32 RESOLUTION NO. __
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AMENDING THE FISCAL
YEAR 2024-2025 BUDGET BY INCREASING
APPROPRIATIONS IN THE COMMUNITY CENTER
FEE FUND ACCOUNT 244-410-100-720 FOR
EXPENDITURES IN THE AMOUNT OF $6,130.00
FOR CIVIL ENGINEERING AND ADMINISTRATIVE
SERVICES FOR THE CONSTRUCTION OF THE
COMMUNITY CENTER FENCE
WHEREAS, the City Council of the City of Los Banos has been presented a proposal to increase the appropriations in the 2024-2025 Fiscal Year budget; and WHEREAS, the City Council of the City of Los Banos may adjust the overall appropriation levels in each fund at any time during the Fiscal Year by action to amend the budget; and
WHEREAS, the proposed amendment to the Fiscal Year 2024-2025 would increase expenditures by $6,130.00 in the Community Center Fee account (244-410-100- 720); and
WHEREAS, the proposed amendment to the 2024-2025 Fiscal Year Budget for an increase in appropriations to the Community Center Fee Fund account expenditures has been reviewed.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos hereby approves amending the Fiscal Year 2024-2025 Budget by increasing appropriations in the Community Center Fee Fund Account in the amount of $6,130.00.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 4th day of June 2025, by Council Member __ _ who moved its adoption, which motion was duly seconded by Council Member --- and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael S. Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
33 City of Los Banos
Department of Public Works
411 Madison Avenue
Precision Civil Engineering (PCE)
PO Box 1789
Fresno, CA 93717
(559) 449-4500
Invoice number
Date
31470
05/05/2025
Los Banos, CA 93635 Project 19-163.36 CITY OF LOS BANOS: FENCE
LAYOUT DESIGN FOR COMMUNITY
CENTER
I B-2023.ll4 1
Community Center Perimeter Fence Design
Fence Layout Design for Community Center
1. Civil Engineering & Construction Administration Services Contract Amount
Percent Complete
Prior Billed
Total Billed
Aging Summary
Invoice Number Invoice Date Outstanding Current
31470 05/05/2025 6,130.00 6,130.00
Total 6,130.00 6,130.00
Terms:
Amount
17,500.00
100.00
11,370.00
17,500.00
Over 30
0.00 Current BHled
Total
Over60
0.00 6,130.00
6,130.00
Invoice tot .
"
" ";'.;"' ·
~
Over90 Over 120
0.00 0.00
Payable upon receipt of invoice. A financial charge of 1.5% per month (18% annually) on accounts over 30 days.
City of Los Banos Invoice number 31470
Invoice date 05/05/2025
34 LOs Banos
At the Cmssroads of Ct1lijornic1
Agenda Staff Report
TO:
FROM:
Mayor and Council Members
Lucy Mallonee, MMC !)N"'
City Clerk/Human Resources Director
DATE: June 4, 2025
TYPE OF REPORT: Consent Agenda
SUBJECT: Awarding Contract for Legal Advertising for Fiscal Year Ending June 30, 2026 and Authorizing and Directing the Interim City Manager to Execute the Agreement
Recommendation:
Award the annual legal advertising contract to The Westside Express for the Fiscal Year 2025-2026.
Background:
On April 29, 2025, the City released a Request for Proposals (RFP) for Legal Advertising for Fiscal Year 2025-2026 and received one (1) response from The Westside Express.
Notices of the RFP were posted on the City's website and published in The Westside Express newspaper on May 7, 2025.
Discussion:
The California Government Code requires that the City publish legal advertising in a newspaper of general circulation:
Whenever any official advertising, notice, resolution, order, or other matter of any nature whatsoever is required by law to be published in a newspaper, such publication shall be made only in a newspaper of general circulation. (Cal. Government Code §6040)
ITEM 7E
35 The Public Contract Code requires that each year cities that have more than one (1) newspaper of general circulation publish a notice inviting bids for the publication of legal notices.
"Annually before the beginning of the fiscal year, in cities where there is more than one newspaper of general circulation printed and published, the legislative body shall publish a notice inviting bids and contract for the publication of legal notices required to be published in such a newspaper.
The contract shall include the printing and publishing of all such legal notices during the fiscal year. If there is only one such newspaper, the legislative body may contract with it without advertising for bids." (Cal.
Public Contract Code §20169)
A summary of the one (1) response received is as follows:
Date of Adjudication
Days Published
Lead Time
Circulation in Los Banos
Online Publication
Cost per line per column
Cost per inch per column
Fiscal Impact:
WESTSIDE EXPRESS
January 20, 1999
Weekly, Wednesday
3:00 p.m. on the Friday prior to publication
1,208
$5.00
$1.60
$13.00
The City budgeted approximately $15,900.00 for advertising in the current fiscal year.
Actual legal advertising costs will vary depending on the number of necessary legal advertisements throughout the year.
Reviewed by:
Attachments:
RFP -April 29, 2025
Proposal
Resolution
Mf nervi' Moreno, Finance Director
36 LOs Banos
Ar llu· Cmssro,,ds of Cal~fornia
REQUEST FOR PROPOSALS
FOR PUBLICATION OF
LEGAL NOTICES/LEGAL ADVERTISEMENTS
Release Date
Tuesday, April 29, 2025
Deadline for Submissions
Tuesday, May 27, 2025 at 4:00 P.M.
Contact Person
Lucy Mallonee, MMC
City Clerk/Human Resources Director
City of Los Banos
520 J Street
Los Banos, CA 93635
(209) 827-2412
Email: [email protected]
1 37
REQUEST FOR PROPOSALS
LEGAL NOTICES/LEGAL ADVERTISEMENTS
CITY OF LOS BANOS
A. INTRODUCTION
1. The City of Los Banos (hereinafter referred to as "City") is requesting proposals from a newspaper of general circulation, published and circulated in the City of Los Banos, for publication of required legal notices and legal advertising.
2. The City's anticipated volume of service during each fiscal year is an average of 85 publications for various notices, such as for public hearings, invitation to bidders, and ordinance summaries.
3. The City reserves the right to contract with multiple proposers.
4. Proposals shall be submitted in an envelope marked "Legal Notices/Legal Advertising RFP" in the bottom left hand corner and shall be delivered to the City Clerk of the City of Los Banos, 520 J Street, Los Banos, CA 93635. Faxed or e-mailed proposals will not be accepted. Late proposals will not be accepted. With regard to any proposal sent by mail to the City, the proposer will be solely responsible for its delivery to the City prior to the date and hour set forth herein. Any proposals received subsequent to the date and hour set forth herein, because of delayed mail delivery or any other reason, will not be considered by the City.
5. Copies of the Request for Proposals (RFP) may be obtained at the City Clerk's Office, City Hall, 520 J Street, Los Banos, CA 93635 or online at www.losbanos.org. Any questions regarding the RFP may be posed in writing to the City Clerk, City of Los Banos, 520 J Street, Los Banos CA 93635 or by email at [email protected].
B. GENERAL PROVISIONS
1. Each proposer shall be responsible for familiarizing themselves with requirements of the RFP and Scope of Work.
2. Publication of Legal Notices/Legal Advertising shall be in a newspaper of general circulation, as defined in California Government Code Section 6020 et. seq.
3. This proposal is subject to Public Contract Code Section 20169, which states:
"Annually, before the beginning of the fiscal year, in cities where there is more than one newspaper of general circulation printed and published, the legislative body shall publish a notice inviting bids and contract for the publication of legal notices required to be published in such a newspaper.
2 38
The contract shall include the printing and publishing of all such legal notices during the fiscal year. If there is only one such newspaper, the legislative body may contract with it without advertising for bids."
4. Attached to, and becoming a part of the proposal and contract, shall be proof that the publication is an adjudicated newspaper of general circulation within the City of Los Banos as set forth in California Government Code Sections 6000-6008.
5. The City reserves the right to evaluate each proposal based on several qualifications including circulation of the paper, days published, experience, samples, ability to respond , lead time, and cost. Although cost is one of the evaluating factors, the City is not bound to award the contract based on price alone.
6. Prices quoted on the proposal shall be in effect from date of bid proposal until June 30, 2026.
7. The City reserves the right to declare as non-responsive and reject any proposal in which material information requested is not furnished or where indirect or incomplete answers or information is provided.
8. The City reserves the right to reject any or all of the proposals received, to negotiate with qualified bidders, or to cancel the request for proposals in part or in its entirety without explanation to the bidders. The City may interview those bidders whose proposals were scored highest.
9. The City reserves the right to revise or amend the request for proposal up to the time set for opening of proposals. Such revisions and amendments, if any, shall be announced by amendments to this solicitation. Copies of such amendments shall be furnished to all prospective Proposers. If the changes are material, the date set for opening of proposals may be postponed. In any case, the proposal opening shall be at least five (5) working days after the last amendment; and the amendment shall include an announcement of the new date, if applicable, for the opening of proposals.
10. The City reserves the right to award contracts to multiple proposers.
11. Proposals must be made on the attached form. Do not remove any of the pages herein but submit as a complete package with any additional information to be provided by the Proposer.
12. Each proposal shall contain copies of the following:
• At least one previously published legal notice
• Documentation verifying circulation numbers
• Judicial decree of adjudication
• Current business license certificate
3 39
13. Proposer(s) selected by the City shall be required to. enter into a written contract in substantially the form attached hereto, "Attachment B".
C. SCOPE OF WORK
The scope of services desired includes print advertising for legal notices/legal advertising.
The scope for services includes, at a minimum:
1. Proposer shall have the capability to receive typeseUcopy materials and proofs via email. Proposer shall provide City with an email address to be used for transmission of typeset matter.
2. City departments may require that a draft of the publication be submitted for proofreading prior to publication. If errors are found after the sample proof has been checked, a revised corrected proof shall be submitted immediately to said department for approval prior to the publication of the printed advertisements or notices. All printing done hereunder that does not strictly comply with the approved proof furnished by the department originating such publication shall be corrected and republished by and at the expense of the Proposer.
3. The Proposer will provide deadlines and submittal instructions.
4. The Proposer shall submit proof of publication/tearsheet to the requesting City department or provide an online pathway to download the proof of publication/tearsheet and invoice in order to authorize payment by the City.
5. The Proposer should be aware that on occasion, emergency situations may require special handling to meet specific dates. The Proposer must agree and be prepared to assist the City in these special situations.
6. The Proposer shall provide a complimentary one-year subscription to the City of Los Banos c/o City Clerk's Office.
4 40
PROPOSAL FORM
(Must be filled out completely)
1. GENERAL INFORMATION
NEWSPAPER NAME: --------------------- ADDRESS: _______________________ _ PUBLISHER: ___________ CONTACT: _______ _
PHONE NUMBER: EMAIL ADDRESS: ------- ---------
DATE OF CURRENT ADJUDICATION: ______________ _
CURRENT LOS BANOS BUSINESS LICENSE NUMBER: --------- CIRCULATION CITY OF LOS BANOS
HOME DELIVERY AND MAIL
SINGLE COPY SALES: ------------ OTHER: _____________ __ _ TOTAL CIRCULATION: -------------- DAY(S) OF THE WEEK PUBLISHED: ______________ _ REQUIRED LEAD TIME FOR PUBLICATION: ____________ _
LEAD TIME FOR RETRACTIONS OR CORRECTIONS: --------- - IS ONLINE PUBLICATION AVAILABLE; AND IF SO, AT WHAT COST? ____ _ IS ONLINE PUBLIC VIEWING AVAILABLE; AND IF SO, AT WHAT COST? ---
2. PRICE INFORMATION
LEGAL NOTICES/LEGAL ADVERTISING:
Cost per line per column $ ______ Column size ___ _
Cost per inch per column
Cost for subsequent runs
$ --- Column size --- -----
$ _____ _
5 41
Discount for camera ready electronic
Submission via the internet or e-mail $ - -------
Cost to publish "Attachment A" $ _ ______ _
PLEASE NOTE: Each proposal MUST include copies of:
• Previously published legal notices
• Documentation verifying circulation numbers
• Judicial decree of adjudication
• Current business license certificate
6 42
ATTACHMENT A
SUMMARY OF ORDINANCE NO. 1196
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LOS BANOS, ADOPTING A MILITARY EQUIPMENT POLICY AND ADDING CHAPTER 12 TO TITLE 4 OF THE
LOS BANOS MUNICIPAL CODE TO ADOPT A MILITARY EQUIPMENT USE
ORDINANCE
On May 18, 2022 the Los Banos City Council introduced Ordinance No. 1196, which if adopted will adopt Policy 706 "Military Equipment" as detailed in the complete text of Ordinance No. 1196. A copy of the complete text of the Ordinance is on file with the City Clerk, at 520 J Street.
The purpose of this Ordinance is to ensure the Los Banos Police Department's compliance with California AB 481, which requires California law enforcement agencies to obtain approval of the law enforcement agency's governing body, by adoption of a military equipment use policy, as specified, by ordinance at a regular meeting prior to taking actions relating to the funding, acquisition, or use of military equipment. This Ordinance also requires approval for the continued use of military equipment acquired prior to January 1, 2022. This Ordinance also allows the governing body to approve the funding, acquisition, or use of military equipment within its jurisdiction only if it determines that the military equipment meets specified criteria. This Ordinance requires an annual Report to be made to the City Council for as long as the Military Equipment is available for use.
Adoption of this Ordinance will also approve Los Banos Police Department Policy 706 "Military Equipment" which has been posted to the department's website at https://losbanos.org/city-government/departments/police/ab481 / The City Council will consider adoption of this Ordinance at the regular City Council Meeting scheduled for June 1, 2022.
LUCILLE L. MALLONEE, MMC
LOS BANOS CITY CLERK
7 43
ATTACHMENT B
CITY OF LOS BANOS
AGREEMENT FOR PUBLICATION OF
LEGAL NOTICES / LEGAL ADVERTISEMENTS
THIS AGREEMENT, made and executed this _ day of __ 2025, by and between the City of Los Banos, hereinafter referred to as "City", and __ hereinafter referred to as "Newspaper", a newspaper of general circulation within the City of Los Banos.
RECITALS
Whereas, City is a general law city, formed and existing pursuant to the provisions of the California Government Code; and
Whereas, City released a Request for Proposals for Legal Notices/Legal Advertising on , 2025; and ---
Whereas, City now desires to enter into an agreement with Newspaper, a newspaper of general circulation within the City of Los Banos, to provide the publishing of legal notices/legal advertising.
AGREEMENT
NOW THEREFORE, it is agreed by and between the parties as follows:
1. The Request for Proposals, Proposal, and all amendments thereof, copies of which are attached hereto, are hereby incorporated in and made a part of this Agreement by reference, as though fully set forth herein and all of the foregoing shall constitute the Contract documents. If there is any conflict between the terms of these documents, the terms of this Agreement shall control and prevail.
2. The term of this Agreement shall be for a period beginning on the date of execution of this Agreement and ending June 30, 2026.
3. Newspaper agrees to perform the services set forth in the scope of work as specified in the Contract documents and in the manner specified therein.
4. City agrees to pay Newspaper the amount specified in the Contract documents and in the manner specified herein. Payment will be made on a calendar-month basis in arrears. The Newspaper shall submit all original invoicing with proof of publication/tearsheet to the requesting City department in order to authorize payment by City of Los Banos.
5. Time is of the essence of this Agreement.
8 44
6. Newspaper agrees that in the performance . of this Agreement, Newspaper 1s an independent Contractor, not an employee, agent or officer of the City.
7. This Agreement shall be interpreted, construed and given effect in all respects according to the laws of the State of California.
8. Newspaper shall not assign this Agreement, or any part thereof, or any monies due or to become due thereunder without prior written consent of City.
9. Newspaper shall indemnify and hold harmless the City, and its officers and employees, from and against any and all claims, demands, suits, damage, injury and liability, including costs and expenses incurred in connection therewith, however caused, resulting from, arising out of, or in any way connected with the performance of the Agreement.
10. City may terminate the Agreement for convenience if in the best interests of City upon thirty (30) calendar days prior notice. In such event, Newspaper shall be paid for all services performed up to the date of termination.
11. City and Newspaper agree that the law governing this Agreement shall be that of the State of California. Any suit brought by either party against the other arising out of the performance of or otherwise relating to this Agreement shall be filed and maintained in the Superior Court County of Merced.
12. Failure of City to insist upon strict performance of any of the terms and conditions hereof, or failure or delay to exercise any rights or remedies or to properly notify Newspaper in the event of breach, or the acceptance of or payment for any good hereunder, shall not release Newspaper of any of the warranties or obligations ohhis Agreement and shall not be deemed a waiver of any right of City to insist upon strict performance hereof.
13. All other notices, writings or correspondence as required by this Agreement shall be directed to City and Newspaper, respectively, as follows:
To City:
City of Los Banos
Attn: City Clerk
520 J Street
Los Banos, California 93635
209 827-7000
To News1 aper:
[Newspaper Name}
[Attn: _ ~
[Address}
[Phone number}
9 45
14. No member, official or employee of City shall be personally liable to Newspaper or any successor in interest in the event of any default or breach by City or for any amount which may become due to Newspaper or successor on any obligation under this Agreement.
15. This Agreement contains the entire agreement of the parties with respect to the subject matter of this Agreement. Any modifications to this Agreement shall be in writing.
16. Newspaper covenants and declares that it has obtained all necessary approvals to bind Newspaper to this Agreement and that the representative signing the Agreement is authorized to do so.
17. Newspaper shall maintain a valid City of Los Banos business license during the term of this Agreement.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the dates set forth below.
Date: - ---- - -
Date: - - - --- -
ATTEST:
Lucille L. Mallonee, MMC
City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
10 NEWSPAPER,
Name:
Title:
CITY OF LOS BANOS, a California
Municipal Corporation
Gary Brizzee, Interim City Manager
46 PROPOSAL FORM
(Must be filled out completely)
1. GENERAL INFORMATION
NEWSPAPER NAME: The Westside Express/Dos Palos Sun
ADDRESS: PO BOX 2422 ------------------------ PUBLISHER: Gene Lieb CONTACT: Gene Lieb ----------- --------- PHONE NUMBER: (209) 704-3831 EMAIL ADDRESS: [email protected] ------- DATE OF CURRENT ADJUDICATION: January20. 1999 --------------- CURRENT LOS BANOS BUSINESS LICENSE NUMBER: BL-2337 ---------- CIR CUL AT 10 N CITY OF LOS BANOS
HOME DELIVERY AND MAIL • _
74_
9 ______ _
SINGLE COPY SALES: _41_8 _________ _
OTHER: 41 ----------------- TOTAL CIRCULATION: 1.208 -------------- DAY ( S) OF THE WEEK PUBLISHED: Wednesday ---------------- REQUIRED LEAD TIME FOR PUBLICATION: Friday by 3 p.m. ------------- LE AD TIME FOR RETRACTIONS OR CORRECTIONS: Friday by 3 p.m. ---------- 1 S ONLINE PUBLICATION AVAILABLE; AND IF SO, AT WHAT COST? No. Legal notice are$5 per notice IS ONLINE PUBLIC VIEWING AVAILABLE; AND IF SO, AT WHAT COST? Yesviewableatnocost
2. PRICE INFORMATION
LEGAL NOTICES/LEGAL ADVERTISING:
Cost per line per column $_$_1._60____ Column size _1_.66_" __ _ Cost per inch per column
Cost for subsequent runs
$ 13.00 Column size 1.66" ------ -----
$ 13.00
5 47
Discount for camera ready electronic
Submission via the internet or e-mail $ None ----- ---
Cost to publish "Attachment A" $_S_
6 D_.o_o ____ _
PLEASE NOTE: Each proposal MUST include copies of:
• Previously published legal notices
• Documentation verifying circulation numbers
• Judicial decree of adjudication
• Current business license certificate
6 48
ATTACHMENT A
SUMMARY OF ORDINANCE NO. 1196
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LOS BANOS, ADOPTING A MILITARY EQUIPMENT POLICY AND ADDING CHAPTER 12 TO TITLE 4 OF THE
LOS BANOS MUNICIPAL CODE TO ADOPT A MILITARY EQUIPMENT USE
ORDINANCE
On May 18, 2022 the Los Banos City Council introduced Ordinance No. 1196, which if adopted will adopt Policy 706 "Military Equipment" as detailed in the complete text of Ordinance No. 1196. A copy of the complete text of the Ordinance is on file with the City Clerk, at 520 J Street.
The purpose of this Ordinance is to ensure the Los Banos Police Department's compliance with California AB 481, which requires California law enforcement agencies to obtain approval of the law enforcement agency's governing body, by adoption of a military equipment use policy, as specified, by ordinance at a regular meeting prior to taking actions relating to the funding, acquisition, or use of military equipment. This Ordinance also requires approval for the continued use of military equipment acquired prior to January 1, 2022. This Ordinance also allows the governing body to approve the funding, acquisition, or use of military equipment within its jurisdiction only if it determines that the military equipment meets specified criteria. This Ordinance requires an annual Report to be made to the City Council for as long as the Military Equipment is available for use.
Adoption of this Ordinance will also approve Los Banos Police Department Policy 706 "Military Equipment" which has been posted to the department's website at https :/ /losbanos. orq/ city-governme nUd epartments/pol ice/a b481 / The City Council will consider adoption of this Ordinance at the regular City Council Meeting scheduled for June 1, 2022.
LUCILLE L. MALLONEE, MMC
LOS BANOS CITY CLERK
7 49
PUBLIC NOTICE
SUMMARY OF ORDINANCE NO. 1196
-AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF LOS BANOS,
ADOPTING A MILITARY EQUIPMENT
POLICY AND ADDING CHAPTER 12 TO
TITLE 4 OF THE LOS BANOS
MUNICIPAL CODE TO ADOPT A
MILITARY EQUIPMENT USE
ORDINANCE
On May 18, 2022 the Los Banos City
Council introduced Ordinance No. 1196,
which if adopted will adopt Policy 706
"Military Equipment" as detailed in the
complete text of Ordinance No. 1196. A
copy of the complete text of the
Ordinance is on file with the City Clerk, at
520 J Street.
The purpose of this Ordinance is to
ensure the Los Banos Police
Department's compliance with California
AB 481 , which requires California law
enforcement agencies to obtain
approval of the law enforcement
agency's governing body, by adoption of
a military equipment use policy, as
specified, by ordinance at a regular
meeting prior to taking actions relating
to the funding, acquisition, or use of
military equipment. This Ordinance also
requires approval for the continued use
of military equipment acquired prior to
January 1, 2022. This Ordinance also
allows the governing body to approve
the funding, acquisition, or use of
military equipment within its jurisdiction
only if it determines that the military
equipment meets specified criteria. This
Ordinance requires an annual Report to
be made to the City Council for as long
as the Military Equipment is available for
use.
Adoption of this Ordinance will also
approve Los Banos Police Department
Policy 706 "Military Equipment• which
has been posted to the department's
website at
https://losbanos.org/city-government/d
epartments/police/ab481 /
The City Council will consider adoption
of this Ordinance at the regular City
Council Meeting scheduled for June 1,
2022.
LUCILLE L. MALLONEE, MMC
LOS BANOS CITY CLERK
50 LOsBanos
Al_tl1t'. Crossroads of California
COMMUNITY AND ECONOMIC DEVELOPMEN T
DEPARTMENT
Date: May 21, 2025
Regarding: Notice of Public Hearing
Proposal: Villages at Stonecreek IV Development Agreement Extension NOTICE IS HEREBY GIVEN THAT a Public Hearing will be held by the Los Banos City Council to consider extending the DevelopmentAgreementforthe Villages at Stonecreek IV Subdivision.
The Los Banos Planning Commission held a public hearing on Wednesday, May 14, 2025, for the purpose of considering the above-mentioned project. At the completion of the public comment, the Planning Commission recommended approval of Villages at Stonecreek IV Development Agreement Extension.
A PUBLIC HEARING on this matter will be held at the next scheduled meeting of the Los Banos City Council on Wednesday, June 4, 2025 at 6:00 p.m. in the Council Chambers of Los Banos City Hall located at 520 "J" Street. Questions regarding the abovereferenced item may be directed to Stacy Souza Elms, Community and Economic Development Director, at City Hall or at (209) 827-2433 Persons wishing to provide oral comments on the described proposal may do so at this meeting or may provide written comments on this matter prior to the public meeting.
Written comments may be sent by U.S. Mail or hand delivered to the City of Los Banos City Hall at 520 "J" Street, Los Banos, California 93635. If no comments are received prior to or on the above date, it will be assumed that no comments are being offered. The public is also informed that should this matter, at some future date go to court, court testimony is limited to only those issues raised at the hearings per Government Code Section 65009.
THE CITY OF LOS BANOS
Stacy Souza Elms
Community and Economic Development Director
51 Notice of Public Hearing
NOTICE IS HEREBY GIVEN THAT a Public
Hearing will be held by- the Los Banos
City Council to consider extending the
Development Agreement for the Villages
at Stonecreek IV Subdivision.
The Los Banos Planning Commission
held a public hearing on Wednesday,
May 14, 2025, for the purpose of
considering the above-mentioned
project. At the completion of the public
comment, the Planning Commission
recommended approval of Villages at
Stonecreek IV Development Agreement
Extension.
A PUBLIC HEARING on this matter will be
held at the next scheduled meeting of
the Los Banos City Council on
Wednesday, June 4, 2025 at 6:00 p.m. in
the Council Chambers of Los Banos City
Hall located at 520 "J" Street. Questions
regarding the above-referenced item
may be directed to Stacy Souza Elms,
Community and Economic Development
Director, at City Hall or at (209) 827-2433
Persons wishing to provide oral
comments on the described proposal
may do so at this meeting or may
provide written comments on this
matter prior to the public meeting.
Written comments may be sent by U.S.
Mail or hand delivered to the City of Los
Banos City Hall at 520 "J" Street, Los
Banos, California 93635. If no comments
are received prior to or on the above
date, it will be assumed that no
comments are being offered. The public
is also informed that should this matter,
at some future date go to court, court
testimony is limited to only those issues
raised at the hearings per Government
Code Section 65009.
THE CITY OF LOS BANOS
Stacy Souza Elms
Community and Economic Development
Director
May21,2025
WEX#25-106
52 • Outlook
Re: Public Hearing Notice
From Stacy Souza <[email protected]>
Date Mon 5/19/2025 4:40 PM
To Marissa Cabral <[email protected]>
Cc Legals Westside Express <[email protected]>; Gene Lieb <[email protected]>
Thank you!!
Sent from my iPhone
On May 19, 2025, at 11:07 AM, Marissa Cabral <[email protected]> wrote:
I have attached the requested proof for approval.
Please respond with corrections or approval.
Once approved this will be published in the Westside Express on May 21, 2025.
Total cost is $50
Since this is past deadline, no changes can be made
Thank you
Marissa
<Outlook-rthpqs4o.png>
From: Stacy Souza <[email protected]>
Sent: Friday, May 16, 2025 7:09 PM
To: Legals Westside Express <[email protected]> Cc: Gene Lieb <[email protected]>
Subject: Public Hearing Notice
Please publish the attached public hearing notice in the Westside Express on Wednesday, May 21, 2025.
Thank you!
Stacy Souza Elms
Community & Economic Development Director
City of Los Banos
520 J Street
Los Banos, CA 93635
Phone: (209)827-2433
[CAUTION]: This message originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
53 ATTACHMENT B
CITY OF LOS BANOS
AGREEMENT FOR PUBLICATION OF
LEGAL NOTICES/ LEGAL ADVERTISEMENTS
THIS AGREEMENT, made and executed this_ day of __ 2025, by and between the City of Los Banos, hereinafter referred to as "City", and __ hereinafter referred to as "Newspaper", a newspaper of general circulation within the City of Los Banos.
RECITALS
Whereas, City is a general law city, formed and existing pursuant to the provisions of the California Government Code; and
---
Whereas, City released a Request for Proposals for Legal Notices/Legal Advertising on , 2025; and
Whereas, City now desires to enter into an agreement with Newspaper, a newspaper of general circulation within the City of Los Banos, to provide the publishing of legal notices/legal advertising.
AGREEMENT
NOW THEREFORE, it is agreed by and between the parties as follows:
1. The Request for Proposals, Proposal, and all amendments thereof, copies of which are attached hereto, are hereby incorporated in and made a part of this Agreement by reference, as though fully set forth herein and all of the foregoing shall constitute the Contract documents. If there is any conflict between the terms of these documents, the terms of this Agreement shall control and prevail.
2. The term of this Agreement shall be for a period beginning on the date of execution of this Agreement and ending June 30, 2026.
3. Newspaper agrees to perform the services set forth in the scope of work as specified in the Contract documents and in the manner specified therein.
4. City agrees to pay Newspaper the amount specified in the Contract documents and in the manner specified herein. Payment will be made on a calendar-month basis in arrears. The Newspaper shall submit all original invoicing with proof of publication/tearsheet to the requesting City department in order to authorize payment by City of Los Banos.
5. Time is of the essence of this Agreement.
8 54
6. Newspaper agrees that in the performance of this Agreement, Newspaper 1s an independent Contractor, not an employee, agent or officer of the City. ·•.
7. This Agreement shall be interpreted, construed and given effect in all respects according to the laws of the State of California.
8. Newspaper shall not assign this Agreement, or any part thereof, or any monies due or to become due thereunder without prior written consent of City.
9. Newspaper shall indemnify and hold harmless the City, and its officers and employees, from and against any and all claims, demands, suits, damage, injury and liability, including costs and expenses incurred in connection therewith, however caused, resulting from, arising out of, or in any way connected with the performance of the Agreement.
10. City may terminate the Agreement for convenience if in the best interests of City upon thirty (30) calendar days prior notice. In such event, Newspaper shall be paid for all services performed up to the date of termination.
11. City and Newspaper agree that the law governing this Agreement shall be that of the State of California. Any suit brought by either party against the other arising out of the performance of or otherwise relating to this Agreement shall be filed and maintained in the Superior Court County of Merced.
12. Failure of City to insist upon strict performance of any of the terms and conditions hereof, or failure or delay to exercise any rights or remedies or to properly notify Newspaper in the event of breach, or the acceptance of or payment for any good hereunder, shall not release Newspaper of any of the warranties or obligations of this Agreement and shall not be deemed a waiver of any right of City to insist upon strict performance hereof.
13. All other notices, writings or correspondence as required by this Agreement shall be directed to City and Newspaper, respectively, as follows:
To City:
City of Los Banos
Attn: City Clerk
520 J Street
Los Banos, California 93635
209 827-7000
To Newspaper:
{Newspaper Name}
{Attn: _ _.!
{Address]
[Phone number]
9 55
14. No member, official or employee of City shall be personally liable to Newspaper or any successor in interest in the event of any default or breach by City or for any amount which may become due to Newspaper or successor on any obligation under this Agreement.
15. This Agreement contains the entire agreement of the parties with respect to the subject matter of this Agreement. Any modifications to this Agreement shall be in writing.
16. Newspaper covenants and declares that it has obtained all necessary approvals to bind Newspaper to this Agreement and that the representative signing the Agreement is authorized to do so.
17. Newspaper shall maintain a valid City of Los Banos business license during the term of this Agreement.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the dates set forth below.
Date: ------
Date: -------
ATTEST:
Lucille L. Mallonee, MMC
City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
10 NEWSPAPER,
Name:
Title:
CITY OF LOS BANOS, a California
Municipal Corporation
Gary Brizzee, Interim City Manager
56 PS Form 3526
Statement of Ownenship, Management, and Circulation
(All Periodicals Publications Except Requester Publications)
1. Publication THI• 2. PubllcaUon NumMr I ISSN 3. Fifing Data DOS PALOS PUBLISHING COMPANY/ 24467 09/17/2024 WESTSIDE EXPRESS (THE)
4. Juu. Frequency S. Numbet of luuN Publahed Annually B. Annual 8ubsctlptton PJb WEEKLY ON WEDNESDAY 52 $52.00
7. Complete Malling AddNN of Known Office of Publlcatlon Contact Pel"llon 2066 DANTE CT GENE LIEB LOS BANOS, MERCED, CA 93635-6435 lephon. (209) 704-3831
8. Compf.t. ll•IHng Ackht• of HNdquarteni or neral SU.lneu Office of Pul,ltllwr 2066 DANTE CT LOS BANOS, CA 93635-84a5
9. Full NamN and Complete lllng Addruau of Publisher, Editor, and Managing Editor Publlahw (Name and compietfl malling addmss)
==rgf"'"s,· LOS BANOS, CA 93635-6435
Editor (Name and complete mallfng address)
""""Raymond Lieb Sr. 2066 Dante Court Los Banos, CA 93635-6435 Managing Edttor (Name end compl6te malling address)
Gene Raymond Lieb Sr. 2066 Dante Court Los Banos, CA 93635-6435 10• ~~~a'::=::,,:;,, "J':::C::'e': :: o1't:l1r,;,rt1onc ::TfJ "';':,,,•,:,:i:::nr':'~~:::::::~==·bltw names and addte8SBB of the frJdMdUBI owners. ff owned by ag:'J:::::iip or other unincorporated firm, ghle Its name and a'3russ as well as lhOS6 of each lndfvldua/ owner. tfthe publication Is published a nonprofit - .. 1zst1on, olve Its name and addt&Ss.J Full Nam• CompS.t• M•lllno Addrns
Do& Palos Publlshlng Cofl1)8.ny P.O. Box 2422, Los Banos, CA 93635
11. Known BondhDldera, 111::n-... , and Other heurtty Holdtra Owning or =~:=•.,.. J!': :1.x ot. Amount or Bonds. llortp9M, or Other lil1 None Full Nam• c,..,...i,.te lllna AddNU
13. Publleatlon Tita. 14. luue Data for Circulation Data Below DOS PALOS PUBLISHING COMPANY/WESTSIDE EXPRESS 09/18/2024 (THE)
15.EmndendN lureofCrrcue.tton
Av.rap No. CopiN Each lu• llurlngl'ncodlng12- ~ ~Coplu of Slnglt ...... lshod - lo Flllng Date
L Tot.al Numbtlra of eop1 .. (NBI press run) 1323 1202
Mailed outside County Paid Subsaiptions Stated on PS (1) Fann 3541(7ndude paid dls1rfbutJon abow nominal n,te, 120 100 adwrtJWs proof copies, .r,c1 exdl f1f18 copies) b. Paid
C/ra.Jtation (2) =~='Ifd~~~ =rm:!:~ Form 629 521
(ByAle/1 advertJMJfs proof copies, end ext;Mflf/6 copies) and
Outsid& Paid Distribution Outside the Malla lnduding Sales fheMei/) (3) Through Dealers end Cllrriers, street Vendo<a, Counter 418 418 Sales, and Oh,r Paid Oldr1bulion OUtBlde USPS
(4) ~;~f~~~.~a'::a~laaaea of Mall Through tho 0 0
~ Total ld Dlatrtbullon (Sum of 15b (1), (2), (3), (4)) 1167 1039 (1) =~ ~F= =Id• County Coples 0 0
id. Free or Nominal (2} ~~~~':'I Rate In-County Copies included on 0 0 Rate
Dls1rll,ution
(ByMe/1
-
Outside (3) ~o;h~?s~.~~: ;!~er Classes 0 0 the Mail)
(4) r~::s=,~!f"bution Outside the Mail 41 41
•· Total Fl'ff or Nominal Rm Distribution (Sum of 15d (1), (2), (3), (4)) 41 41 f. Total Distribution (Sum of 15e end 158) 1208 1080
g. CoplH not Distributed 125 125
0. Tool(Sumof15fsnd15") 1333 1205
I. P•rcentPakl((15c/151JtimN100J 96.61 % 96.20%
16. lftotll drculatlon lnch.ldN eleetrorllc coplu, nport th■t drculatlon on llnubtllow. a.PaldEhctronicCeplaa 0 0
b. Total Paid Print Coplu(Une 15C) + Pa1d Elec:trontc Coplu 1187 1039 c. Total Print Distributlon(Une 15F) + Paid Ellldronlc Copl .. 1208 1080 d, Percent Pald(Both Print and EJeclronJc Copltts) 96.00% 96.00% tJ I C.rtlfy that 50% of all my dletrtbut.cl copies (Electronic and Print) .. paid above a nominal price.
17. Pll.lblkation of 81:atlment of Ownen:hlp
18. Slgnatu,. and THI• of EdltDr, Publisher, Bus In..,. Manqier, or Owner Tltl■ I
Oalo
Gane Lieb PubOsher 09/1612024 22:37:14 PM
I certify that all information furnished on this form is true and complete. I understand that anyone who furnishes false or ml&leading lnfonnation on this form or who omits material or information requetted on the form may be subject to aim1nal sanctions (including finee and imprisonment} and/or c:ivil sanctions (including clvll penalties). 57 The Westside' Express
·Primary Business =Owner( s):
Mary Goodman I Dos Palos Publishing Company
P.O. Box 2422
.Los Banos, CA 93·~35
Entity Type: Corporation
Business Location:
1817 Blossom St.
Dos Palos, ~A 93620
Business Phone: 2097043831
NAICS Code: 511110 - Newspaper Publishers
Business License
License Number:
Issue Date:
Expiratio~'Date: • \ • r .• - - }.,.,.
BL-2337
7/l/2024
6/30/2025" ; ,: ~ -- - - • -1_, •
.STATE & OTHER REGULATING AGENCIES:
Agency: Mer~ed County / CA SOS
License/Permit Info: FBN Expires: S/8/27 /
1947464 Status: Active
NDTIC& Businesses must comply with the federal America:tls WithJJisabilities Act of) 990 (42 USC ·ectjon 1:710 I et s_eq.), the state Unruh Civil Rights Act (Civil Code Section 5,1~, c!,Od the state Gender Tax Repeal Act ofJ..995 (Civil Code Section 5 J .6). Business ~ei:s are required to download a notice regarding the latter at https://losbanos.orgthusii1ess-licenses/ uodei i!he iflJ7Cir'tufll ln]v, matioil tab. th_e notice is · available in Errglbh Spanish Korean Vietnamese, Tagalog, and Chinese.
The holder of this Business License is responsible for meeting all state, federal, and local laws, regulations, and codes and is required to operate within the scope of the business operations disclosed on the filed Business License application. This Business License does not authorize any person to conduct any unlawful business or to . conduct any business in an illegal manner or to conduct business without strictly complying with all of the ordinances'ofthe City of Los Banos; including but noi limited, to those requirii.ig a permit from any board; commission, department, or office o:fthe City. This Business License is non-transfertable. • • , - This Business License must be conspicuously posted upon the premises. .. . 58 1
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28 Alfred L. Whitehurst #116561
LAW OFFICES
LINNEMAN, BURGESS,- TELLES,
VAN ATTA & VXBRRA
P.O. Box 156
Dos Palos, California 93620
Telephone (209) 39_2-_2l.4l. -
Attorneys for Petitioner
FILED
r~c-pr:.- n. _rr.,,);, .. ,.,,, 'L '· ',. '•(SPACE-'BELOU F!)R FILING STA11P ONLY) 99 JMi 20 AH 8: 56
~~ERK Of "f i:~ SUPEJ:RO~A~RIA RODRIGUEZ
DY ,--:-·
DEPUTY .
SUPERIOR COURT OF THE CALIFORNIA, COUNTY OF MERCED
In the Matter of the Petition
of BRUCE PANKRATZ to Have the
standing of the Dos Palos sun
as a Newspaper of General
circulation Ascertained and
Established
case No.: l-42753
JUDGMENT ASCERTAXNING THE
DOS PALOS SUN- AS A
NEWSPAPER OF GENERAL ••
CIR~~~~~;~~JAN 2 0 --:·
- :;: 111-,Book ff-/ Pacec2??
; JUDGMENTS
The verified petition of BRUCE PANKRATZ to have the standing of THE DOS PALOS SUN ascertained and established as a newspaper of general circulation, as defined in 'section 6008 of the Government Code, came on regularly for hearing on January 20, 1999, at 8:15 a.rn. in Department 2 of the above-entitled court the Honorable = --<. • \: •~ Q.()f ~r-~I~t-=r ··!'x.~N-... ·-· ,d,.,,..,.-n~,::l 1 , presiding.
No opposition having been presented, the matter was deemed to be subrni tted on the pleadings, on the basis of which the court . ·, found as follows:
1. The petition and notice of intention of petitioner to apply to·t~e court on a named day for an order declaring THE DOS PALOS SUN to be a newspaper of general circulation was duly published pursuant to Section 6062 of the government Code, proof of such publication was duly made, and the court set the petition for l
• . • _:··i·
':
. .
. · t
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18 hearing, as required by Sections 6021 and 6022 of the Government code.
2. THE DOS PALOS SUN is a newspaper of _.· general circulation, published for the dissemination of local news and intelligence of a general character, in the City of Dos Palos~ counties of Merced and Fresno, State of California.
3; The petitioning newspaper has~ a bona· fide subscription list of paying subscribers numbering 1,000, and an average weekly circulation of 1,000 newspapers, within the City of Dos Palos, and the immediate surrounding area, within the Counties of Merced, and Fresno, State of California.
4. For more than three years preceding the filing of the petition, the newspaper has been established under the name of THE DOS PALOS SUN and has been so established and published; that is, issued and sold or distributed at reg~l,ar intervals of not less . ·, than weekly within the City of Dos Palos, within the Counties -of Merced and Fresno, State of California.
5. During each year of such three-year period, the newspaper 19 -has maintained a minimum coverage of local news and intelligence of 20 a general character of not less than 25 percent (25%) of its total 21 inches; further, the said newspaper has had only one principal 22 office of publication, that office being located in the city of Dos 23 Palos, county of Merced.
24 WHEREFORE, IT IS ORDERED, ADJUDGED-,: AND DECREED that THE DOS ' ·,
25 PALOS SUN is a newspaper of general t!:irculation, as defined in 26 Section 6008 of the Government Code, for the counties of Merced and 27 //////
28 /////
LINNEMAN, BURGESS, TELLES, VAN ATTA & VIERRA ATTORHll:Y• AT LAW Doa PALO•, C4UP'ORHIA 2
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28 Fresno, state of California
Dated:
JAN 2 0 1999
:· FR.4.NK DOUGHERTY
JUDGE .OF THE .SUPERIOR COURT,
COUNTY OF_-~RCED
LINNEMAN. BURGESS, TELLES, VAN ATfA & VIERRA ATTORNEY• AT &,AW Po• PALO•, CALIP'OR~IA
3 61
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AWARDING CONTRACT
FOR PUBLICATION OF LEGAL NOTICES/LEGAL
ADVERTISEMENTS FOR FISCAL YEAR ENDING
JUNE 30, 2026 AND AUTHORIZING AND
DIRECTING THE CITY MANAGER TO EXECUTE
AGREEMENT
WHEREAS, a Request for Proposals for Legal Notices, Classified and Display Advertising Services was issued on April 29, 2025; and
WHEREAS, one (1} sufficient proposal was received: The Westside Express; and WHEREAS, the City Council has considered the proposal for Publication of Legal Notices/Legal Advertisements the City of Los Banos for the fiscal year ending June 30, 2026.
NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Los Banos hereby approves the request as follows:
1. The proposal of The Westside Express for Publication of Legal Notices/Legal Advertisements for the City of Los Banos for fiscal year ending June 30, 2026, is hereby accepted.
2. That the City Manager be and is hereby authorized and directed to execute the agreement with the Westside Express in the form presented herewith for and on behalf of the City.
The foregoing Resolution was adopted at a regular meeting of the City Council of the City of Los Banos held on the 4th day of June 2025, by City Council Member_, who moved its adoption, which motion was duly seconded by City Council Member _, and the Resolution was adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Paul Llanez, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
62 TO:
FROM:
DATE:
LOsBanos
At th C,ossroad.s 1j California
Agenda Staff Report
Mayor and City Council Members
Minerva Moreno, Finance Director
June 4, 2025
TYPE OF REPORT: Consent Agenda
SUBJECT: Entering into a Professional Services Agreement with CliftonlarsonAllen, LLP for Professional Auditing Services Recommendation:
That the City Council adopt the Resolution authorizing the Interim City Manager to execute a Professional Services Agreement with CliftonlarsonAllen, LLP (CLA) to perform Professional Auditing Services for a term of three (3) years with the right to extend for two (2) additional one-year terms.
Background:
The City initially entered into a five-year contract with Price, Paige & Company in 2014 to provide independent financial auditing services. Upon successful completion of that term, and after the solicitation of proposals through the Request for Proposal process, and in recognition of the firm's continued performance and qualifications, the City renewed the contract with Price, Paige & Company for an additional five years in 2019.
In accordance with generally accepted auditing standards and best practicesparticularly those promoting auditor independence and the periodic rotation of audit firms-the City issued a Request for Proposals (RFP) at the conclusion of the second term. The purpose of the RFP is to solicit interest from qualified independent auditing firms to provide professional audit services through a competitive selection process and to ensure transparency, accountability, and adherence to industry standards.
Discussion:
On March 19, 2025, the City released a Request for Proposals (RFP) soliciting the services of a qualified consultant to perform Professional Auditing Services. The submission deadline was April 9, 2025 and the City, through the office of the City Clerk, received four ( 4) proposals:
ITEM 7F
63 1. Harshwal & Company, LLP
2. Price, ·Paige & Company
3. LSL, LLP
4. CliftonlarsonAllen, LLP
A selection committee conducted a thorough review and evaluation of all submitted proposals in accordance with the criteria outlined in the Request for Proposals (RFP).
Following this comprehensive assessment, the committee determined that CLA demonstrated the highest qualifications, experience, and understanding of the project scope. As a result, the firm was ranked as the most qualified consultant to provide professional auditing services requested by the City.
CliftonlarsonAllen LLP (CLA) is a highly qualified firm with extensive experience and specialized expertise in governmental auditing and accounting. With over 60 years in business, CLA has served more than 4,200 governmental entities nationwide, demonstrating a deep understanding of the unique financial, regulatory, and operational challenges faced by public sector organizations.
The firm is supported by a team of over 600 professionals dedicated to serving the government sector. CLA provides comprehensive audit services and offers valuable guidance in the implementation of new accounting standards, staying current with both federal and state legislative and regulatory changes. Additionally, the firm assists in developing and refining recognition policies and procedures to ensure compliance and promote sound financial management practices.
Fiscal Impact:
CLA has presented the following cost proposal:
Appropriations have been included in the Fiscal Year 2025-26 budget under the Administration Department to support the recommended agreement. The funding will be allocated across the General Fund, Water Fund, Wastewater Fund and the Solid Waste Fund.
Service Year1 Year2 Year3 Year4 Year5
City Audit 59,500 60,700 61,900 63,100 64,400
Gann Review 1,250 1,250 1,250 1,250 1,250
Single Audit 6,865 7,000 7,100 7,200 7,300
AVA Report 2,840 2,900 3,000 3,100 3,200
Pension Reporting 1,550 1,550 1,550 1,550 1,500
OPES Reporting 1,550 1,550 1,550 1,550 1,550
GASS 103-
Implementation - 5,000 - - -
Total (not to
exceed) $73,555 $79,950 $76,350 $77,750 $79,250
64 Reviewed by:
0'
Gary B~zzt<terim City Manager
Attachments:
Resolution
Professional Service Agreement
65 RESOLUTION NO. __
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AUTHORIZING THE
INTERIM CITY MANAGER TO EXECUTE A
PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF LOS BANOS AND
CLIFTONLARSONALLEN, LLP TO PERFORM
PROFESSIONAL AUDITING SERVICES.
WHEREAS, the City is required by law to have an independent, annual financial audit; and
WHEREAS, the City solicited Request for Proposals for Professional Audit Services in accordance with the provisions of the Los Banos Municipal Code, for three years beginning in fiscal year 2025, with a City option to extend the term of the agreement for up to two additional fiscal years; and
WHEREAS, the selection committee reviewed the proposals and concluded that CliftonLarsonAllen, LLP was the most-qualified firm to provide the requested services; and
WHEREAS, CliftonLarsonAllen, LLP will perform the work outlined in the Scope of Services and according to a not to exceed Fee Schedule included as a part of the Professional Services Agreement; and
WHEREAS, the City Attorney has reviewed and approved the Professional Services Agreement between the City of Los Banos and CliftonLarsonAllen, LLP for said services; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos does hereby authorize the Interim City Manager to execute the Professional Services Agreement with CliftonLarsonAllen LLP to perform Professional Auditing Services.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 4th day of June 2025, by Council Member __ _ who moved its adoption, which motion was duly seconded by Council Member _ _ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
66 APPROVED:
Michael Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
67 PROFESSIONAL SERVICES AGREEMENT
FOR PROFESSIONAL AUDIT SERVICES
CliftonLarsonAllen, LLP
THIS AGREEMENT is made and entered into this __ day of ___ 2025, by and between the City of Los Banos, a California municipal corporation (herein referred to as "City") and CliftonLarsonAllen, LLP (herein referred to as "Consultant or Auditor").
RECITALS
A. WHEREAS, City proposes to have Consultant perform the services described herein below;
B. WHEREAS, Consultant represents that it has that degree of specialized expertise contemplated within California Government Code, Section 37103, and holds all necessary licenses to practice and perform the services herein contemplated; C. WHEREAS, City has solicited and received a proposal from Consultant, has reviewed the previous experience and evaluated the expertise of Consultant, and desires to retain Consultant to render professional services under the terms and conditions set forth in this Agreement;
D. WHEREAS, City and Consultant desire to contract for specific services described below and desire to set forth their rights, duties and liabilities in the services to be performed; and E. WHEREAS, no official or employee of City has a financial interest, within the provisions of California Government Code, Sections 1090-1092, in the subject matter of this Agreement.
NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:
1. The Contract Documents. The complete Contract consists of the following documents: This Professional Services Agreement and attached Exhibits; the City's Request for Proposals for Professional Audit Services; Auditor's Proposal for Professional Audit Services dated April 9, 2025. These documents are all incorporated by reference. The documents comprising the complete contract are collectively referred to as the Contract Documents. Any and all obligations of the City and the Auditor are fully set forth and described therein. All of the above documents are intended to cooperate so that any work called for in one and not mentioned in the other or vice versa is to be executed the same as if mentioned in all documents. In the event of any conflict between the printed provisions of this Contract and those of the City's Request for Proposal and Auditor's Proposal for Professional Audit Services, the provisions of this Contract shall prevail.
68 2. Term. The term of this Agreement shall commence on June 5, 2025 and shall terminate upon completion of audit services for fiscal years ending June 30, 2025 through June 30, 2027, as set forth in Exhibit A, unless terminated earlier as set forth herein. The term of this agreement may be extended, on the same terms and conditions as set forth herein, to include audit services for fiscal years ending June 30, 2028 and June 30, 2029, at the option of the City upon written notice to Consultant from the City on or before December 1, 2027.
3. Scope of Services. Consultant shall provide the professional services described in Exhibit A attached hereto and incorporated herein by this reference and as set forth in Auditor's Proposal of Professional Audit Services dated April 9, 2025 attached hereto as Exhibit B and incorporated herein by this reference.
Notwithstanding services described above, the City may request and Consultant may agree to perform other services. The scope of such services and compensation shall be agreed to in writing, signed by both parties and shall become a part of this Agreement.
3.1. All professional services shall be performed by Consultant or under Consultant's superv1s10n. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel experienced in their respective fields and in a manner consistent with the standards of care, diligence and skill ordinarily exercised by professional Consultants in accordance with sound professional practices.
3.2 Consultant acknowledges that City may enter into agreements with other consultants for services similar to the services that are subject to this Agreement or may have its own employees perform services similar to those services contemplated by this Agreement.
4. Time of Performance. Time is of the essence in the performance of services under this Agreement and the services shall be performed to completion in a diligent and timely manner in accordance with the time requirements set forth in Exhibit A and consistent with the proposed work plan set forth in Exhibit B. The failure by Consultant to perform the services in a diligent and timely manner may result in termination of this Agreement by the City.
Notwithstanding the foregoing, Consultant shall not be responsible for delays due to causes beyond Consultant's reasonable control. However, in the case of any such delay in the services to be provided for the Project, each party hereby agrees to provide notice to the other party so that all delays can be addressed.
5. Compensation. City shall pay Consultant for the services on a time and expense not-to-exceed basis in accordance with the provisions of this Section and the Cost Proposal submitted by Consultant attached hereto as Exhibit C and incorporated herein by reference.
Consultant's compensation for all work performed in accordance with this Agreement, including all reimbursable items and sub Auditor fees, shall not exceed the annual amounts set forth in the Audit Work Cost Proposal Form set forth in Exhibit C unless authorized in writing by the City and approved by the City Council.
69 5.1 Consultant shall submit monthly invoices to City describing the work performed the preceding month. Consultant's bills shall include the name of the person who performed the work, a brief description of the services performed and the specific Task in the Scope of Services to which it relates, the date the services were performed, the number of hours spent on all work billed on an hourly basis, and a description of any reimbursable expenditures. No billing rate changes shall be made during the term of this Agreement without the prior written approval of City. City shall pay Consultant no later than thirty (30) days after receipt of the monthly invoice by the City.
5.2 City shall reimburse Consultant only for those costs or expenses specifically approved in this Agreement, or specifically approved in advance by City. Unless otherwise approved, such costs shall be limited and in accordance with Schedule of charges set forth in the Proposal attached hereto as Exhibit C and incorporated herein by reference.
5.3 Consultant shall not receive any compensation for Additional Work without the prior written authorization of City. As used herein, "Additional Work" means any work that is determined by City to be necessary for the proper completion of the Project, but which is not included within the Scope of Services and which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Compensation for any authorized Additional Work shall be billed in accordance with the Billing Rates as set forth in Exhibit Candon the terms set forth in this Article 5.
6. Contract Administration. The Finance Director shall have the authority to act for City under this Agreement. The Finance Director or his/her authorized representative shall represent City in all matters pertaining to the services to be rendered pursuant to this Agreement.
Consultant shall designate a representative for purposes of this Agreement who shall have the authority to act for Consultant under this Agreement.
7. Indemnification. When the law establishes a professional standard of care for Consultant's Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City and any and all of its officials, employees and agents from and against any and all losses, liabilities, damages, costs, and expenses, including legal counsel's fees and costs but only to the extent the Consultant (and its Sub consultants), are responsible for such damages, liabilities and costs on a comparative basis of fault between the Consultant (and its Sub consultants) and the City in the performance of professional services under this agreement.
Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend, and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel's fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or City for which Consultant is legally liable, including, but not limited to officers, agents, employees, or subcontractors of Consultant. 70 Notwithstanding the foregoing, nothing herein shall be construed to require Consultant to indemnify the Indemnified Parties from any Claim arising from the active negligence or willful misconduct of the Indemnified Parties. Nothing in this indemnity shall be construed as authorizing any award of attorney's fees in any action on or to enforce the terms of this Agreement. This indemnity shall apply to all claims and liability regardless of whether any insurance policies are applicable. The policy limits do not act as a limitation upon the amount of indemnification to be provided by the Consultant.
In the event the City indemnitees are made a party to any action, lawsuit, or other adversarial proceeding arising from Consultant's performance of this agreement, the Consultant shall provide a defense to the City indemnitees, or at the City's option, reimburse the City indemnitees their costs of defense, including reasonable legal counsels' fees, incurred in defense of such claims.
8. Insurance. Without limiting Consultant's indemnification of City, and prior to commencement of work, Consultant shall obtain, provide and maintain at its own expense during the term of this Agreement, a policy or policies of liability insurance of the type and amounts described below and in a form satisfactory to City.
A. Certificates of Insurance. Consultant shall provide certificates of insurance with original endorsements to City as evidence of the insurance coverage required herein. Insurance certificates must be approved by the City Attorney prior to commencement of performance or issuance of any permit. Current certification of insurance shall be kept on file with City at all times during the term of this Agreement.
B. Signature. A person authorized by the insurer to bind coverage on its behalf shall sign certification of all required policies.
C. Acceptable Insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an assigned policyholders' Rating of A (or higher) and Financial Size Category Class VII ( or larger) in accordance with the latest edition of Best's Key Rating Guide, unless otherwise approved by the City Attorney.
D. Coverage Requirements.
i. Workers' Compensation Coverage. Consultant shall maintain Workers' Compensation Insurance (Statutory Limits) and Employer's Liability Insurance with limits of at least one million dollars ($1,000,000). Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
ii. General Liability Coverage. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, for bodily injury, personal injury, and property damage, including 71 without limitation, blanket contractual liability. Consultant's general liability policies shall be primary and non-contributory, and be endorsed using Insurance Services Office form CG 20 10 to provide that City and its officers, officials, employees, and agents shall be additional insureds under such policies. For construction contracts, an endorsement providing completed operations to the additional insured, ISO form CG 20 37, is also required. 111. Automobile Liabilit Coverage. Consultant shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than two million dollars ($2,000,000) per accident. If Consultant owns no vehicles, this requirement may be met through a non-owned auto endorsement to the CGL policy.
iv. Professional Errors and Omissions Insurance. Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with this Agreement, in the minimum amount of two million dollars ($2,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.
E. Endorsements. Each general liability and automobile liability insurance policy shall be endorsed with the following specific language:
i. The City, its elected or appointed officers, officials, employees, agents and volunteers are to be covered as additional insureds with respect to liability arising out of work performed by or on behalf of the Consultant.
ii. This policy shall be considered primary insurance as respects to City, its elected or appointed officers, officials, employees, agents and volunteers as respects to all claims, losses, or liability arising directly or indirectly from the Consultant's operations or services provided to City.
Any insurance maintained by City, including any self-insured retention City may have, shall be considered excess insurance only and not contributory with the insurance provided hereunder. 111. This insurance shall act for each insured and additional insured as though a separate policy had been written for each, except with respect to the limits of liability of the insuring company.
iv. The insurer waives all rights of subrogation against City, its elected or appointed officers, officials, employees, agents and volunteers.
v. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its elected or appointed officers, officials, employees, agents or volunteers.
72 vi. The insurance provided by this policy shall not be suspended, voided, canceled, or reduced in coverage or in limits, by either party except after thirty (30) calendar days (10 calendar days written notice of non-payment of premium) written notice has been received by City.
8.1 Nothing in this Section shall be construed as limiting in any way, the indemnification provision contained in this Agreement, or the extent to which Consultant may be held responsible for payments of damages to persons or property.
9. Nondiscrimination. In the performing of this Agreement, Consultant shall not discriminate against any subcontractor, employee or applicant for employment because of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, marital status, sex, age, or sexual orientation race, religion, color, national origin, handicap, ancestry, sex or age.
10. Independent Contractor. It is understood that City retains Consultant on an independent contractor basis and Consultant is not an agent or employee of City. The manner and means of conducting the work are under the control of Consultant, except to the extent they are limited by statute, rule or regulation and the expressed terms of this Agreement. Nothing in this Agreement shall be deemed to constitute approval for Consultant or any of Consultant's employees or agents, to be the agents or employees of City. Consultant shall have the responsibility for and control over the means of performing the work, provided that Consultant is in compliance with the terms of this Agreement. Anything in this Agreement that may appear to give City the right to direct Consultant as to the details of the performance or to exercise a measure of control over Consultant shall mean only that Consultant shall follow the desires of City with respect to the results of the services.
10.1 The Consultant shall at all times remain an independent contractor with respect to the services to be performed under this Agreement and shall be responsible for the payment of Federal and State Employer Withholding Taxes, Unemployment Insurance Taxes, FICA Taxes, Retirement, Life and/or Medical Insurance, and Worker's Compensation Insurance for the employees of the Consultant or any other person performing services under this Agreement.
Consultant and its employees are not entitled to the rights or benefits afforded to City's employees, including disability or unemployment insurance, workers' compensation, medical insurance, sick leave, or any other employment benefit. Consultant agrees to indemnify and hold City harmless from any claims, costs, losses, fees, penalties, interest, or damages suffered by City as a result of any claim by any person or entity contrary to the provisions of this Section 10.
11. Ownership of Documents. All documents, information and materials of any and every type prepared by the Consultant pursuant to this Agreement shall be the property of the City.
Such documents shall include but not be limited to all findings, reports, documents, information and data including, but not limited to, electronic media, computer tapes or discs, files, and tapes furnished or prepared or accumulated by the Consultant in performing work under this Agreement, whether completed or in process.
12. Confidentiality. All City information disclosed to Consultant during the course of performance of services under this Agreement shall be treated as confidential and shall not be 73 disclosed to any other persons or parties.except as authorized by City, excepting that information which is public record and subject to disclosure pursuant to the Public Records Act, or otherwise required by law. All documents, including drafts, notes and communications that result from the services in this Agreement, shall be kept confidential unless City authorizes in writing the release of information, excepting that information which is public record and subject to disclosure pursuant to the Public Records Act, or otherwise required by law ..
13. Access to Records. Consultant shall maintain all books, records, documents, accounting ledgers, and similar materials relating to work performed for City under this Agreement on file for at least three (3) years following the date of final payment to Consultant by City. Any duly authorized representative(s) of City shall have access to such records for the purpose of inspection, audit and copying at reasonable times, during Consultant's usual and customary business hours. Consultant shall provide proper facilities to City's representative(s) for access and inspection. Consultant shall be entitled to reasonable compensation for time and expenses relate to such access and inspection activities, which shall be considered to be an additional service to the City, subject to the provisions of Section 4 hereinabove.
14. Conflict of Interest. The Consultant or its employees may be subject to the provisions of the California Political Reform Act of 1974 (the "Act"), which (1) requires such persons to disclose any financial interest that may foreseeably be materially affected by the work performed under this Agreement, and (2) prohibits such persons from making, or participating in making, decisions that will foreseeably financially affect such interest.
If subject to the Act, Consultant shall conform to all requirements of the Act. Failure to do so constitutes a material breach and is grounds for immediate termination of this Agreement by City. Consultant shall indemnify and hold harmless City for any and all claims for damages resulting from Consultant's violation of this Section.
Consultant represents that neither Consultant, nor any of its employees, agents or subcontractors, have a conflict of interest with respect to the work to be performed under this Agreement, nor shall such individuals, during this term of this Agreement, acquire any interest, which would conflict in any manner with the performances of services hereunder.
15. Assignment. This is a personal service contract, and the duties set forth herein shall not be delegated or assigned to any person or entity without the prior written consent of City.
Consultant may engage a subcontractor(s) as permitted by law and may employ other personnel to perform services contemplated by this Agreement at Consultant's sole cost and expense.
16. Compliance with Laws, Rules, Regulations. Consultant shall perform the services required by this Agreement in compliance with all applicable Federal and California employment laws including, but not limited to, those laws related to minimum hours and wages; occupational health and safety; fair employment and employment practices; workers' compensation insurance and safety in employment; and all other Federal, State and local laws and ordinances applicable to the services required under this Agreement. Consultant shall indemnify and hold harmless City from and against all claims, demands, payments, suits, actions, proceedings, and judgments of every nature and description including attorneys' fees and costs, 74 presented, brought, or recovered against City for, or on account of any liability under any of the above-mentioned laws, which may be incurred by reason of Consultant's performance under this Agreement.
17. Integration; Amendment. This Agreement represents the entire understanding of City and Consultant as to those matters contained herein. No prior oral or written understanding shall be of any force or effect with respect to those matters covered in it. This Agreement may not be modified or altered except by amendment in writing sign by both parties.
18. Severabilitv. If any part of this Agreement is found to be in conflict with applicable laws, such part shall be inoperative, null, and void insofar as it is in conflict with said laws, but the remainder of the Agreement shall continue to be in full force and effect.
19. WaiverN aliditv. Consultant agrees that waiver by City of any one or more of the conditions of performance under this Agreement shall not be construed as waiver of any other condition of performance under this Agreement. The acceptance by the City of the performance of any work or services by Contractor shall not be deemed to be a waiver of any term or condition of this Agreement.
20. Jurisdiction. City and Consultant agree that the law governing this Agreement shall be that of the State of California. Any suit brought by either party against the other arising out of the performance of this Agreement shall be filed and maintained in the County of Merced.
21. Notice. Any notices required to be given pursuant to this Agreement shall be deemed to have been given by their deposit, postage prepaid, in the United States Postal Service, addressed to the parties as follows:
To City:
City of Los Banos
Finance Director
520 J Street
Los Banos, California 93635
To Consultant:
CliftonLarsonAllen LLP
Richard Gonzalez, Principal
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
Nothing hereinabove shall prevent either City or Consultant from personally delivering any such notices to the other.
22. Termination. City may, in its sole discretion, terminate this Agreement at any time and for any reason whatsoever by giving written notice of such termination to Consultant. In the event of such termination, Consultant shall immediately stop rendering services under this Agreement unless directed otherwise by the City. In the event of such termination, Consultant 75 shall be entitled to compensation for all services rendered and work performed for City to the date of such termination.
[SIGNATURES BEGIN ON NEXT PAGE)
76 IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the dates set forth below.
Date:
--- 2025 --~
Date: , 2025 ------
ATTEST:
CITY CLERK
Lucille L. Mallonee, City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
CliftonLarsonAllen LLP
by: Richard Gonzalez, Principal
CITY OF LOS BANOS, a California
municipal corporation
by: Gary Brizzee, Interim City Manager
77 Exhibit A
City of Los Banos
RFP for Professional Auditing Services
REQUEST FOR PROPOSALS
Professional Auditing Services
NOTICE IS HEREBY GIVEN that the City of Los Banos ("City") is issuing this Request for Proposal ("RFP") for Professional Auditing Services.
Proposers are solely responsible for ensuring proposals are received by the City on or before the submittal deadline. Proposals must be received no later than 2:00 p.m., on April 9, 2025, at the following address:
City of Los Banos
Attn: Lucille L. Mallonee, City Clerk
520 J Street
Los Banos, CA 93635
An original copy must be signed by a representative authorized to bind the company. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package.
Failure to comply with the requirements set forth in this RFP may result in disqualification. Proposals and/or modifications received subsequent to the hour and date specified above will not be considered. Submitted proposals may be withdrawn at any time prior to the submission time specified in this RFP, provided notification is received in writing before the submittal deadline. Proposals cannot be changed or withdrawn after the submittal deadline. No handwritten notations or corrections will be allowed. The responding Proposer is solely responsible for all costs related to the preparation of the proposal.
The City reserves the right to reject all proposals and to waive any minor informalities or irregularities contained in any proposal. Acceptance of any proposal submitted pursuant to this RFP shall not constitute any implied intent to enter into a contract.
The contract award, if any, will be made to the firm who, in the City's sole discretion, is best able to perform the required services in a manner most beneficial to the City.
Please submit all inquiries to [email protected]. ll P ag e
78 City of Los Banos
RFP for Professional Auditing Services
I.
II.
A.
B.
A.
B.
C.
D.
III.
A.
B.
C.
D.
E.
IV.
V.
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B.
C.
A.
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VI.
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C.
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5. 6.
7. INTRODUCTION ...................................................................................................................................... 4 General Information ................................................................................................................................. 4 Term of Engagement ................................................................................................................................ 4 NATURE OF SERVICES REQUIRED ..................................................................................................... 5 Scope of the Work to be Performed ......................................................................................................... 5 Auditing Standards to be Followed .......................................................................................................... 6 Working Paper Retention ......................................................................................................................... 6 Irregularities and Illegal Acts ................................................................................................................... 6 DESCRIPTION OF THE GOVERNMENT ............................................................................................... 6 Background Information .......................................................................................................................... 6 Fund Structure .......................................................................................................................................... 7 Magnitude of Finance Operations ............................................................................................................ 7 Computer Systems .................................................................................................................................... 7 Availability of Prior Reports and Work Papers ....................................................................................... 7 TIME REQUIREMENTS ........................................................................................................................... 8 Proposal Calendar .................................................................................................................................... 8 Date Audit may commence ...................................................................................................................... 8 Date Reports are due ................................................................................................................................ 8 ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION ..................... 8 Finance Department and Clerical Assistance ........................................................................................... 8 Work Area, Telephone, and Office Equipment.. ...................................................................................... 8 Report Preparation .................................................................................................................................... 8 PROPOSAL REQUIREMENT .................................................................................................................. 9 General Requirements .............................................................................................................................. 9 Format for Technical Proposal ................................................................................................................. 9 Contents of Technical Proposal. ............................................................................................................. 10 License to Practice in California ........................................................................................................ 10 Independence ...................................................................................................................................... 10 Firm Qualifications and Experience ................................................................................................... 10 Partner, Supervisory and Staff Qualifications and Experience .......................................................... 11 Similar Engagements with Other Government Entities ..................................................................... 11 Specific Audit Approach .................................................................................................................... 12 Identification Anticipated Potential Audit Problems .......................................................................... 12 21Page
79 City of Los Banos
RFP for Professional Auditing Services
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8. Insurance Coverage ............................................................................................................................ 12 D. Contents of Cost Proposal ...................................................................................................................... 12
1. Total All-Inclusive Maximum Price ................................................................................................... 12
2. Manner of Payment ... ......................... ................................................................................................ 13 VII. EVALUATION PROCEDURES .............................................................................................................. 13 A. Review of Proposals ............................................................................................................................... 13 B. Evaluation Criteria ................................................................................................................................. 13 VIII. SPECIAL CONDITIONS ......................................................................................................................... 14 A. Contract and Insurance Requirements .................................................................................................... 14 B. Reservations ........................................................................................................................................... 14 C. Public Records ................................................................ ........................................................................ 14 D. Right to Cancel and Amend ................................................................................................................... 15 E. Proposer's Questions .............................................................................................................................. 15 F. Additional Information .............................................................................................................................. 15 G. Conflict of Interest. ................................................................................................................................ 15 H. Release of Public Information ................................................................................................................ 15 I. Non-Assignment. ....................................................................................................................................... 15 J. Collusion .................................................................................................................................................... 15 K. Debarment. ............................................................................................................................................. 16 L. Equal Employment Opportunity Compliance ........................................................................................ 16 M. Right to Audit. ........................................................................................................................................ 16 IX. ATTACHMENT A .................................................................................... Error! Bookmark not defined.
X. ATTACHMENT B .................................................................................... Error! Bookmark not defined.
XL ATTACHMENT C .................................................................................... Error! Bookmark not defined. 31 Page
80 City of Los Banos
RFP for Professional Auditing Services
I. INTRODUCTION
A. General Information
The City of Los Banos is requesting proposals from qualified certified public accountant firms to audit its financial statements for the three fiscal years beginning with the fiscal year ending June 30, 2025, with the option of auditing its financial statements for each of the two (2) subsequent fiscal years, in addition to performing other financial audits and reviews as specified below. These audits are to be performed in accordance with auditing standards generally accepted in the United States of America as set forth by the Government Accounting Standards Board (GASB), the standards set forth for financial audits contained in Government Auditing Standards (2003) issued by the Comptroller General of the United States, and the U.S. Office of Management and Budget (0MB) Circular A-133 Audits of State and Local Governments and Non-Profit Organizations.
There is no expressed or implied obligation for the City of Los Banos to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. Materials submitted by respondents are subject to public inspection under the California Public Records Act (Government Code Sec. 6250 et seq.), unless exempt.
To be considered, the original signed proposal and two (2) duplicates of the proposal are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. Proposals must be submitted to Lucille L. Mallonee, City Clerk, 520 J Street, Los Banos, CA 93635, by 2:00 p.m. on April 9. 2025. Proposals submitted by facsimile or email are not acceptable and will not be considered. The City reserves the right to reject any or all proposals submitted.
During the evaluation process, the City of Los Banos reserves the right, where it may serve the City's best interest, to request additional information or clarification from proposers, or to allow corrections of errors or omissions. At the discretion of the City of Los Banos, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.
The City reserves the right to retain all proposals submitted and to use any idea(s) in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in the request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Los Banos and the firm selected.
It is anticipated the selection of a firm will be completed by April 23, 2025. Following the notification of the selected firm, a recommendation and proposed contract will be prepared for review and approval by the City Council at its Mav 7, 2025 meeting. The City reserves the right to reject any or all proposals, to waive any non-material irregularities or information in any proposal, and to accept or reject any items or combination of items.
B. Term of Engagement
It is the intent of the City to contract for the services presented herein for a term of three (3) years. The City of Los Banos reserves the right to extend the term of this contract for two (2) additional one-year terms subject to the satisfactory negotiation of terms, including a price acceptable to both the City and 41Page
81 City of Los Banos
RFP for Professional Auditing Services
the selected firm. The proposal package shall present all-inclusive audit fees for each year of the contract term.
II. NATURE OF SERVICES REQUIRED
A. Scope of the Work to be Performed
The City of Los Banos desires a Annual Comprehensive Financial Report (ACFR) and its component unit financial statements for the City of Los Banos to be prepared by the independent auditor and be fully compliant for GASB 34 for the fiscal year ended June 30, 2025 and each of the subsequent years, June 30, 2026 and 2027 of the audit firm's contract with the City. The City will be planning to submit the ACFR to the California Society of Municipal Finance Officers (CSMFO) for review in their Certificate of A ward for Outstanding Financial Reporting program or to the Government Finance Officers Association (GFOA) for review in their Certificate of Achievement for Excellence in Financial Reporting program.
The selected independent auditor will be required to perform the following tasks. • The audit firm will perform an audit of all funds of the City of Los Banos. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller of the United States. The City's Annual Comprehensive Financial Report (ACFR) will be prepared and word processed by the audit firm. The ACFR will be in full compliance with GASB 34. The audit firm will render their auditors' report on the basic financial statements which will include both Government-Wide Financial Statements and Fund Financial Statements. The audit firm will also apply limited audit procedures to Management's Discussion and Analysis (MD&A) and required supplementary information pertaining to the General Fund and each major fund of the City.
• The audit firm will perform a single audit on the expenditures of federal grants in accordance with 0MB Circular A-133 and render the appropriate audit reports on Internal Control over Financial Reporting based upon the audit of the City's financial statements in accordance with Government Auditing Standards and the appropriate reports on compliance with Requirements Applicable to each Major Program, Internal Control over Compliance and on the Schedule of Expenditures of Federal Awards in Accordance with 0MB Circular A-133. The single audit report will include appropriate schedule of expenditures of federal awards, footnotes, findings and questioned costs, including reportable conditions and material weaknesses, and follow up on prior audit findings where required. • The City receives funding under the Abandoned Vehicle Abatement Program, which requires a financial and compliance audit ( every other year). Auditor will perform tests of compliance, prepare, and publish an audit report
• The audit firm shall perform agreed-upon auditing procedures pertaining to the City's GANN Limit (Appropriations Limit) and render a letter annually to the City regarding compliance. • The audit firm shall issue a separate "management letter" that includes recommendations for improvements in internal control, accounting procedures and other significant observations that are considered to be non-reportable conditions. Management letters shall be addressed to the City Mayor.
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B. Auditing Standards to be Followed
To meet the requirements of this Request for Proposals, the audit shall be performed in accordance with:
• Generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants (AICPA)
• The standards applicable to financial audits contained in Government Auditing Standards (2003 Revision), issued by the Comptroller General of the United States; • The provisions of the Single Audit Act as amended in 1996; and • The provisions of U. S. Office of Management and Budget (0MB) Circular A-133, Audits of State and Local Governments and Non-Profit Organizations.
C. Working Paper Retention
All working papers and reports must be retained at the auditor's expense for a minimum of seven (7) years, unless the firm is notified in writing by the City of Los Banos of the need to extend the retention period.
The auditor will be required to make working papers available to the City of Los Banos or any government agencies included in the audit of federal grants. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.
D. Irregularities and Illegal Acts
Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: City Manager; City Attorney; and the Finance Director.
III. DESCRIPTION OF THE GOVERNMENT
A. Background Information
The City of Los Banos is located in the west portion of Merced County, servicing an area of 8.5 square miles with a population of 47,485. The City's fiscal year begins on July 1 and ends on June 30.
The City of Los Banos was incorporated on May 8, 1907 as a general law city, which operates under the council/manager form of government. The city government is divided into seven departments:
Administration, Community and Economic Development, Finance, Fire, Police, Recreation and Public Works.
The City of Los Banos' operating budget in FY 2024-25 is approximately $55.3 million for all funds combined.
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B. Fund Structure
The City of Los Banos uses the following fund types and account groups in its financial reporting:
Fund Type/Account Group City
General Fund 1
Special Revenue Fund 60
Debt Service Fund 1
Capital Pro jects Fund 4
Enterprise Fund 4
Internal Service Fund 3
C. Magnitude of Finance Operations
The Finance Department is headed by a Finance Director and consists of 9 employees. The principal functions performed and the number of employees assigned to each is as follows:
Function Number of Employees
Finance Manager 1
Accountant I/II 2
Accounts Payable 1
Utility/ Accounts Receivable 5
D. Computer Systems
The City's computerized systems are run on a distributed client/server network system. The accounting functions are computerized using Tyler Technologies software on a progress database platform. The applications operating on this system are general ledger, accounts payable, accounts receivable, payroll, utilities, business licenses, cash receipts and fixed assets, E. Availability of Prior Reports and Work Papers
Price Paige and Company conducted the City's most recent audit. The work papers of the previous audits are the property of the previous auditor and can be reviewed by the successful Proposer. The following financial statements were prepared or audited by Price Paige and Company. • City of Los Banos General Purpose Financial Report;
• A Single Audit Report; and
• TDA Report - Transportation Development Act Audit Report • AV A Report - Abandoned Vehicle Abatement Program Audit Report 71 Page
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IV. TIME REQUIREMENTS
A. Proposal Calendar
The following is a list of key dates up to, and including, the date proposals are to be submitted:
Date Activity
Request for Proposal issued
Deadline for submitting questions
Response to questions
Due date for proposals (due by 2:00 p.m.)
March 19, 2025
March 26, 2025
March 31, 2025
April 9, 2025
April 14-17, 2025
May 7, 2025
Oral Interviews ( optional/conducted at City's discretion) Contract awarded by City Council
B. Date Audit may commence
Audit planning, including all necessary planning for GASB 34, documentation of systems of internal control and compliance and transaction testing should be completed during interim stage. It is expected the City will close its books the 15th of September and be ready for the final audit by the end of October.
C. Date Reports are due
The auditor shall provide all drafts and recommendations for improvements to the Finance Director within a reasonable time period after the last day of fieldwork. The auditor should be available for any meetings that may be necessary to discuss the draft audit reports. Once all issues of discussion are resolved, the completed ACFR, component unit financial statements, Single Audit report and other reports shall be delivered to the Finance Director. It is anticipated that this process will be completed and the final products to be delivered by December 15, 2025.
V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION A. Finance Department and Clerical Assistance
The Finance Department staff will be available during the audit to assist the firm by providing information, documentation, and explanations. Vanessa Portillo, Finance Director, will be responsible for acting as the liaison between the audit firm and the accounting personnel.
B. Work Area, Telephone, and Office Equipment
The City will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to a telephone, copy machine, fax machines and wifi connection.
C. Report Preparation
Report preparation, editing, printing, binding shall be the responsibility of the auditor. • Comprehensive Annual Financial Report (10)
• Single Audit Report (10)
• Abandoned Vehicle Abatement Program Report (4)
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VI. PROPOSAL REQUIREMENT
A. General Requirements
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing. A verbal statement regarding same by any person shall be non-binding. The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than March 26, 2025 at 5 :00 p.m.
Inquiries concerning the Request for Proposals and the subject of the Request for Proposals must be made to:
Sarah Orozco
Accountant II
520 J Street
Los Banos, CA 93635
(209) 827-2418
[email protected]
Submission of Proposal. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. The Proposal shall be received by City Clerk of the City of Los Banos by 2:00 p.m. on April 9, 2025 for a proposal to be considered. The Proposal should address the items listed below. The Proposal should be addressed as follows:
City of Los Banos
Lucille L. Mallonee
City Clerk
520 J Street
Los Banos, CA 93635
B. Format for Technical Proposal
To facilitate the review ofresponses, all responses are required to adhere to the following requirements with regard to their proposal. The City strongly encourages respondents to ensure that RFP submissions are succinct and clearly organized. If the proposal is not in this format or does not include all of the listed items, it may be deemed non responsive. For ease of handling, all responses are to be provided in a standard 8 ½" x 11" portrait format with binding on the left hand edge. • Title Page showing the request for proposals subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. • Table of Contents identifying the materials submitted by section and page number. Crossreferencing to section and page number in the RFP would be helpful. 91Page
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• Signed Transmittal Letter briefly stating the Proposer's understanding of the work to be done; the commitment to perform the work within the time period; and the name(s) of the person(s) authorized to represent the Proposer, title, address, and telephone number. • Detailed Proposal following the order set forth in Section C below.
C. Contents of Technical Proposal
The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firm seeking to undertake an independent audit of the City in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than the form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements.
The Technical Proposal should address all points outlined in the request for proposals, ( excluding any cost information which shall be submitted in a separate sealed envelope included with the Technical Proposal package. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of this request for proposals. While additional data may be presented, the following subjects must be included. They represent the criteria against which the proposal will be evaluated.
1. License to Practice in California
An affirmative statement should be included verifying the firm and all assigned key professional staff are properly licensed to practice in California.
2. Independence
The firm should provide an affirmative statement that it is independent of the City of Los Banos as defined by auditing standards generally accepted in the United States of America and the General Accounting Office's Government Auditing Standards.
3. Firm Qualifications and Experience
To qualify the firm must have extensive experience in audits of local governments as well as experience with preparation of Comprehensive Annual Financial Statements in GASB 34 format.
The Proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed, and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. Staff consistency is an important consideration.
The Proposer should provide the range of activities performed by the local office, e.g., audit, accounting, tax service and/or management consulting services.
The Proposer must provide a list of all current municipal clients. 10 IP age
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The Proposer is also required to submit a copy of a report on its most recent external quality control review (peer review), with a statement whether that quality control review included a review of specific government engagements )required by Government Audit Standards [1994]).
The Proposer shall also provide information on the results of any Federal or State desk reviews or field reviews of its audits during the past three (3) years. In addition, the Proposer shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with State regulatory bodies or professional organizations.
4. Partner, Supervisory and Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists who would be assigned to this engagement. Include resumes, indicating whether each such person is registered or licensed to practice as a certified public accountant in California. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past (3) three years and membership in professional organizations relevant to the performance of this audit.
Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City.
However, in either case, the City retains the right to approve or reject replacements.
Other audit personnel may be changed at the discretion of the Proposer provided that replacements have substantially the same or better qualifications or experience.
5. Similar Engagements with Other Government Entities
For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum - 5) performed in the last three (3) years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. Also please indicate whether the audit was part of a Comprehensive Annual Financial Report prepared in conformance with the GASB 34 requirements. Information should be provided regarding clients that the firm serves that have received the CSMFO and GFOA awards.
Please provide a list of not less than five client references for whom services similar to those outlined in the RFP are currently being provided. For each reference listed provide the name of the organization, dates for which the service(s) are being provided, type of service(s) being provided and the name, address and telephone number of the responsible person within the reference's organization. The City reserves the right to contact any or all of the listed references regarding the audit services performed by the Proposer. lllPage
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6. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this request for proposals. In developing the work plan, reference should be made to such sources of information as City of Los Banos' budget and related materials, organizational charts, manuals, programs, and financial and other management information systems.
Proposers will be required to provide the following information on their audit approach:
• Proposed segmentation for the engagement;
• Level of staff and number of hours to be assigned to each proposed segment of the engagement;
• Sample size and the extent to which statistical sampling is to be used in this engagement; • Type and extent of analytical procedures to be used in this engagement; • Approach to be taken to gain and document an understanding of the City's internal control structure;
• Approach to be taken in determining laws and regulations that will be subject to audit test work; and
• Approach to be taken in drawing audit samples for purposes of tests of compliance.
7. Identification Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the City.
NO DOLLAR AMOUNTS SHOULD BE INCLUDED IN THE TECHNICAL
PROPOSAL.
8. Insurance Coverage
The Auditor shall provide Commercial General Liability Insurance and Comprehensive Automobile Liability each in the amount of at least $2,000,000 and Professional Liability Insurance in the amount of $2,000,000. Provide Worker's Compensation with statutory limits of liability and Employer's Liability coverage with minimum $2,000,000 limits of liability. For General Liability and Automobile coverage's name the City of Los Banos as an additional insured.
For the Worker's Compensation coverage's provide a Waiver of Subrogation naming the same entity. Revise the certificates cancellation clause to delete "endeavor" and "but failure to mail such notice shall impose no obligation or liability of any kind upon the company." D. Contents of Cost Proposal
1. Total All-Inclusive Maximum Price
The cost proposal should contain all pricing information relative to performing the audit engagement as described in this request for proposals. The total all-inclusive maximum price to be bid is to contain all direct and indirect costs including all out-of-pocket expenses. The City will 121 Page
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not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid. Such costs should not be included in the proposal.
The cost proposal should be submitted in the format provided in Attachment A, "AUDIT WORK COST PROPOSAL FORM" and Attachment B, "ESTIMATE OF COST." The cost proposal shall be submitted in a separate sealed envelope, to be included with the Technical Proposal package.
2. Manner of Payment
Progress payment 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.
VII. EVALUATION PROCEDURES
A. Review of Proposals
City Staff, consisting at a minimum, of the following, will evaluate submitted proposals:
Brent Kuhn, Finance Consultant
B. Evaluation Criteria
Proposals will be evaluated using three (3) sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process.
Mandatory Elements:
• The audit firm is independent and licensed to practice in California. • The firm has no conflict of interest with regard to any of the work performed by the firm for the City.
• The firm adheres to the instructions in this request for proposals on preparing and submitting the proposal.
• The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work.
• The firm's past experience and performance on comparable government engagements. • The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation. • Adequacy of proposed staffing plan for various segments of the engagement. • Thoroughness of approach to conducting the audit of the City and demonstration of the understanding of the objectives and scope of the audit. • Commitment to timeliness in the conduct of the audit. • Maximum fees to conduct the audit.
• $2,000,000 insurance requirement.
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All interested parties are encouraged to submit proposals to the RPF, as the award is not based solely on the lowest cost proposal submitted. Total cost will be taken into consideration, but the Proposer's capabilities, competence and capacity will be considered as well. The City reserves the right to choose the overall best firm according to the City's criteria. The City, and its designated representatives, shall be the sole judge of its own best interest, the proposal, and the resulting negotiated agreement. The City's decisions will be final.
The above factors, along with other factors that the City may deem appropriate, will be used to identify the proposal that represents the best value, which will be the basis for the contract award.
The most qualified and responsive proposer will be selected for contract negotiations. If agreement cannot be reached with the first ranked proposer, the City may open negotiations with the next ranked proposer(s).
A contract award may be made to the responsible proposer whose proposal will be best for the City considering evaluation factors outlined above. All proposers participating in the process shall be notified in writing of the successful award.
VIII. SPECIAL CONDITIONS
A. Contract and Insurance Requirements.
The selected proposer shall be required to enter into a city-prepared Professional Services Agreement (Attachment C) approved by the City Attorney. Proposers shall be prepared to accept the terms and conditions of the City's Standard Professional Services Agreement including all Insurance Requirements.
The successful Proposer's bid and the terms and conditions stated in this RFP will be made part of the contract between the City of Los Banos and the Proposer. This RFP outlines the specifications and requirements, but not necessarily all of the terms and conditions that will be incorporated into the final agreement between the City of Los Banos and the successful Proposer.
B. Reservations.
This RFP does not commit the City to award a contract, to defray any costs incurred in the preparation of a proposal pursuant to this RFP, or to procure or contract for work. No payment of any kind will be provided to the Proposer responding to this RFP, or parties they represent, for obtaining any of the information solicited.
C. Public Records.
All proposals submitted in response to this RFP become the property of the City. Information in the proposal, unless specified as trade protected, may be subject to public review. Any information contained in the proposal that is proprietary must be clearly designated. Marking the entire proposal as proprietary will be neither accepted nor honored. Proprietary information submitted in response to this RFP will be handled in accordance with the California Public Records Act. 141Page
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D. Right to Cancel and Amend.
The City reserves the right to cancel, for any or no reason, in part or in its entirety, this RFP, including but not limited to: selection schedule, submittal date, and submittal requirements. If the City cancels or revises the RFP, all Proposers will be notified in writing.
E. Proposer's Questions.
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing to Sarah Orozco, Accountant II, at [email protected]. A verbal statement regarding same by any person shall be non-binding.
The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than March 26, 2025 at 5:00 p.m. and if explanation is necessary, a reply shall be made in the form of an addendum, a copy of which shall be posted on the City website at www.losbanos.org on or before March 31, 2025.
F. Additional Information.
The City reserves the right to request additional information and/or clarification from any or all Proposers.
G. Conflict oflnterest.
Proposer covenants that the company, its officers, employees and/or agents presently have no interest, and shall not acquire any interest, direct or indirect, financial or otherwise, which would conflict in any manner or degree with the performance of the services requested herein by the City. Proposer further covenants that, in the performance of any contract or agreement resulting from this RFP, no subcontractor or person having such an interest shall be employed. Proposer certifies that to the best of Proposer's knowledge, no one who has or will have any financial interest under any contract or agreement resulting from this RFP is an officer or employee of the City.
H. Release of Public Information.
Proposers who respond to this RFP who wish to release information to the public regarding selection, contract award or data provided by the City must receive prior written approval from the City before disclosing such information to the public.
I. Non-Assignment.
If a contract is awarded, the selected Proposer shall neither assign, nor delegate, in part or in whole, any duties without the prior written consent of the City which shall not be unreasonably withheld.
J. Collusion.
Each Proposer certifies that the company, its officers, employees and/or agents are not a party to any collusive action, fraud, or any action that may be in violation of the Sherman Antitrust Act. The Proposer certifies that the company, its officers, employees and/or agents have not offered or received any kickbacks or inducements from any other bidding Proposer, supplier, manufacturer, or subcontractor in connection with the proposal and that the company, its officers, employees and/or agents have not conferred on any public employee having official responsibility for this procurement transaction any payment, loan, subscription, advance, deposit of money, services, or anything of more than nominal value. 151Page
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Any or all bids shall be rejected if there is any reason to believe collusion exists among the bidding Proposers. More than one bid from an individual, firm, partnership, corporation, or association under the same or different names may be rejected. Reasonable grounds for believing that a bidding Proposer has interest in more than one proposal for the work being proposed may result in rejection of all bids in which the bidding Proposer is believed to have interest.
K. Debarment.
By submitting a proposal, the Proposer certifies that the company is not currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California, and that it is not an agent of a person or entity that is currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California.
L. Equal Employment Opportunity Compliance.
The selected Proposer shall not discriminate against any employee or applicant for employment because of race, creed, color, or national origin. The Proposer shall take affirmative action to ensure that all employees and applicants for employment shall be treated with equality in all aspects of employment processes including, but not limited to, hiring, transfer, promotion, training, compensation and termination, regardless of their race, creed, color, sex, national origin, age, or physical handicap.
M. Right to Audit.
The selected Proposer shall maintain such financial records and other records as may be prescribed by the City or by applicable federal and state laws, rules, and regulations. The selected Proposer shall retain these records for a period of three years after final payment, or until they are audited by the City, whichever event occurs first. These records shall be made available during the term of the contract or service agreement and the subsequent three-year period for examination, transcription, and audit by the City or its designees.
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Proposal to provide professional
audit services to:
Exhibit B
City of Los Banos, California
Prepared by:
Richard Gonzalez, CPA, Principal
CLA
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
[email protected]
Direct 916-677-5760 I Mobile 916-716-8501
CPAS I CONSULTANTS I WEALTH ADVISORS
CLA (CliftonlarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.
Investment advisory services are offered through CliftonlarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2025 CliftonlarsonAllen LLP
94 Table of Contents
1. License to Practice in California ..................................................................................................... 5
2. Independence ............................................................................................................................... 6
3. Firm Qualifications and Experience ................................................................................................ 7 State and local government experience ........................................................................................... ...... 7 Certificate of achievement assistance .................................................................................................... 8 Single audit experience ............... .................................................................................................. .. .. ...... 9 Size of the firm ......................................... ............................................................................................. 10 Size of firm's governmental audit staff ................................................................................................. 12 Office location assigned to manage the engagement .......................................................................... 12 Number and nature of professional staff to be employed on this engagement .......................... ....... 13 California government experience ....................................................................................................... 13 State grant audit experience ............................................................ .................................................... 14 Quality control procedures and peer review report ............................................................... ............. 16 Federal or state desk or field reviews ................................................................................................... 18 Professional ethics and regulatory issues or complaints against team members ................. .............. 18
4. Partner, Supervisory and Staff Qualifications and Experience ....................................................... 19 Staffing approach ....................................................................................... ... ........................... ............. 20 Continuity of service .. ........................................................................................................................... 21 Right to approve or reject replacements ...................................................................................... ........ 21 S. Similar Engagements with Other Government Entities ................................................................. 22
6. Specific Audit Approach .............................................................................................................. 27 Financial statement audit approach ................................................................................. .................... 27 Single audit approach ... ................................................................................................................... ..... 31 Sample size and statistical sampling ..................................................................................................... 34 Approach to be taken in drawing audit samples for purposes of tests of compliance ........................ 34 Type and extent of analytical procedures ............................................................................................ 34 Procedures used to understand internal processes and controls ...................................................... .. 35 Approach to be taken in determining laws and regulations that will be subject to audit test work ... 35 Approach to be taken in drawing audit samples for purposes of tests of compliance ................. ....... 36 Proposed work plan .............................................................................................................................. 36
7. Identification Anticipated Potential Audit Problems .................................................................... 38 95 8. Insurance Coverage .............................................................................................. _ ....................... 39 Appendix ...................................................... ; ................................................................................. 40 A. Your service team biographies ......................................................................................................... 40 96 April 9, 2025
Sarah Orozco, Accountant II
City of Los Banos, California
520 J Street
Los Banos, CA 93635
[email protected]
Dear Ms. Orozco:
CliftonlarsonAllen LLP
CLAconnect.com
Thank you for inviting us to propose. We look forward to the opportunity to provide services to City of Los Banos, California (the City).
We are confident that our extensive experience serving similar governmental entities, bolstered by our clientoriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the City's consideration:
• Industry-specialized insight and resources -As one of the nation's leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the City with their audit needs. In addition to your experienced local engagement team, the City will have access to one of the country's largest and most knowledgeable pools of regulated industry resources. • 0MB Uniform Guidance (UG} experience - CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services. • Strong methodology and responsive timeline - In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports. • Communication and proactive leadership - the City will benefit from a high level of hands-on service from our team's senior professionals. We can provide this level of service because, unlike other national firms, our principal-to-staff ratio is similar to smaller firms - allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the City and take an active role in addressing them. • A focus on providing consistent, dependable service - We differ from other national firms in that our corporate practice focuses on the needs of non-SEC clients, thus allowing us to avoid the workload compression typically experienced by firms that must meet public companies' SEC filing deadlines. CLA is organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight. Therefore, the City will enjoy the service of 97 members of our state and local government services team who understand the issues and environment critical to governmental entities.
• Fresh perspective- By engaging CL.A, the City will benefit from a fresh look at its business operations, information systems, and financial risk management policies and procedures. You will be served by an engagement team with enthusiasm and a desire to meet and exceed expectations. We are confident that our industry experience will bring to the City new ideas, creative approaches, and fresh opportunities to meet the financial management and accountability challenges before the City.
Verification statements
I, Rich Gonzalez, your engagement principal-in-charge, will serve as the City's primary contact person for this engagement. Furthermore, as a principal of CLA, I am authorized to sign, bind, and commit the firm to the obligations contained in this proposal and the City's RFP. My contact information is as follows :
Rich Gonzalez, Principal
Phone Number: 916-677-5760
Email: [email protected]
We want to serve you and we have the qualifications to deliver quality, timely work. Throughout this proposal, we take you on a journey outlining how we'll work together and the value you can come to appreciate when we exceed expectations. For ease of evaluation, the structure of our proposal follows your RFP section titled, B. Format for Technical Proposal.
Please contact me if I can provide additional information on our firm or our proposal.
Sincerely,
CliftonlarsonAllen LLP
Principal
916-677-5760
[email protected]
©2025 CliftonlarsonAllen LLP I iv
98 1. License to Practice in California
CLA is a limited liability partnership and is duly licensed to practice public accountancy in the state of California.
A copy of our state license is provided below:
BOARD OF ACCOUNTANCY
LICENSING DETAILS FOR: 7083
NAME1 CLIFTONLARSONALLEN LLP
LICENSE TYPE: CPA- PARTNERSHIPS
LICENSE STATUS: CLEAR
PREVIOUS NAMES: LARSONALLEN LLP ♦ LARSON, ALLEN, WEISHAIR & CO., LLP
ADDRESS
5901 PRIESTLY DRIVE
SUITE 204
CARLSBAD CA 92008
SAN DIEGO COUNTY
ISSUANCE DATE
JULY 27, 2006
EXPIRATION DATE
JULY 31 , 2026
CURRENT DATE / TIME
JULY 19, 2024
6:1 7:15AM
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CLA is not aware of any current or potential relationships that may threaten our independence of the City under the American Institute of Certified Public Accountant's Code of Professional Conduct and its interpretations and the U.S. Government Accountability Office's Government Auditing Standards and/or the U.S. Department of Labor's 29 CFR2509.2022-01 Interpretive Bulletin and/or the independence rules of the Public Company Accounting Oversight Board (PCAOB) and/or the U.S. Securities and Exchange Commission. Our firm-wide quality control policies and procedures foster strict compliance with these professional standards. In addition, the individuals assigned to your engagement are independent of the City. ©2025 CliftonlarsonAllen LLP I 6
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3. Firm Qualifications and Experience
State and local government experience
You can benefit from a close personal connection with a team of professionals devoted to governments. Our goal is to become familiar with all aspects of your operations - not just the information needed for the yearend audit so that we can offer proactive approaches in the areas that matter most to you:
• Finding new ways to operate more effectively and efficiently • Responding to regulatory pressures and complexities
• Maintaining quality services in the face of changing budgetary priorities • Providing transparent, accurate, and meaningful financial information to stakeholders, decision-makers, and your constituents
We understand the legislative changes, funding challenges, compliance responsibilities, and risk management duties that impact you. Our experienced government services team can help you navigate the challenges of today, all while seamlessly strategizing for the future. $,J80.+
MILLION
IN REVENUE
All levels of the engagement team are regularly trained on topics relevant to the audit and play a specific role in developing the audit report. In addition to required elements, CLA auditors pay close attention to typical areas of risk and provide support regarding key issues facing local government agencies today. We have assisted many of our clients with:
• Implementation of new accounting standards
• Keeping current with federal and state legislative changes and accounting changes • Revenue recognition policies and procedures
• Overall internal control structure; specifically, controls over decentralized cash collections, cash disbursements, maintenance and operations, payroll, risk management, and segregation of duties • Compliance with various state compliance requirements • Interim financial reporting and budget monitoring
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• FTES controls and reporting
• Anti-fraud programs and controls
• Facilities accounting and monitoring
• Implementing GASB reporting standards, including GASB No. 34 Certificate of achievement assistance
The Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments that go beyond the minimum requirements of generally accepted accounting principles. It is awarded to state and local governments who produce an annual comprehensive financial report that evidences the spirit of transparency and full disclosure. Members of the GFOA staff and the GFOA Special Review Committee (SRC) review reports submitted to the ACFR program.
CLA provides audit services to many entities that received the GFOA Certificate of Excellence in Financial Report.
All of the procedures noted in our audit approach and our technical review of the ACFR are done to help the City prepare and publish the top product possible. Our managers and principals who review the ACFR have a strong understanding of the GFOA requirement for the certificate. We understand that this is a prestigious award for the City and a great accomplishment for the Finance and Accounting departments.
We will review the GFOA comment letter for each ACFR and provide the City advice regarding the response to the GFOA reviewer's comments. Our procedures with respect to the ACFR will be the review of the comments from GFOA on the prior year submission to determine they were adequately addressed, completion of the ACFR checklist, and review of the transmittal letter and statistical data to determine that information presented is reasonable and agrees with the information in the financial statements and management's discussion and analysis (MD&A), where applicable.
We understand the interrelationships of the many and varied components of a governmental entity's financial statements, allowing us to quickly determine errors or problems with the financial statements. Our depth of knowledge and experience also allows us to assist the City with the preparation of the ACFR and improvement of the City's financial statements.
Our involvement with clients in the GFOA Certificate program helps to determine that we are on the leading edge of reporting trends and techniques. We have been engaged by various entities to review their statements for compliance with program requirements. We have aided clients in the early implementation of professional pronouncements and regularly provide our clients with updates on new pronouncements which will affect them and will do the same for the City.
The table below identifies the professionals who are currently members of the GFOA Special Review Committee together with their length of service with the Committee.
Name Title Location Years Served
Robert J. Callanan, CPA Principal Irvine, CA 15+
Julie S. Fowler, CPA Signing Director Sebring, FL 10+
Richard Gonzalez, CPA Principal Roseville, CA 10+
Christopher Kessler, CPA Principal Fort Myers, FL 4+
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Christopher G. Knopik, CPA, CFE Principal Minneapolis, MN 9+ Jacob S. Lenell, CPA Principal Milwaukee, WI 12+
Daphnie Munoz, CPA Principal Irvine, CA 10+
Remi Omisore, CPA Principal Baltimore, MD 11+
Jeffrey Peek, CPA Principal Nashville, TN 6+
Brian Quinlin, CPA Signing Director Sebring, FL 2+
Lance Schmidt, CPA, CFE, CIA Principal Lakeland, FL 2+
Shannon D. Small, CPA, MPA Signing Director Wauwatosa, WI 5+ Miranda Wendlandt, CPA, CFE Principal Alexandria, MN 5+ Single audit experience
CLA performs the largest number of single audits in the United States We audited nearly $229 billion dollars in federal funds expended in 2023. The chart below illustrates CLA's experience in serving organizations that receive federal funds and demonstrates our firm's dedication to serving the government and nonprofit industry.
CLA
Eide Bailly
Forvis Mazars
Baker Tilly
Plante & Moran
Wipfli
Cohn Reznick
PKF O'Connor Davies
RSM
Mauldin & Jenkins
NUMBER OF SINGLE AUDITS PERFORMED*
42S
402
368
362
502
703
589
823
780
1,681
*The information for the firms above was pulled from the Federal Audit Clearinghouse for audits with fiscal year ends between January 1, 2023 - December 31. 2023.
It is more important than ever to find qualified auditors who have significant experience with federal grants specific to the City and can enhance the quality of the City's single audit. Therefore, the single audit will be performed by a team of individuals who are managed by personnel who specialize in single audits in accordance with OM B's Uniform Guidance and who can offer both knowledge and quality for the City. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer. ©2025 CliftonlarsonAllen LLP I 9
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Single Audit Resource Center (SARC) award
CLA received the Single Audit Reso.urce Center (SARC) Award for Excellence in Knowledge, Value, and Overall Client Satisfaction. SARC's award recognizes audit firms that provide an outstanding service to their clients based on feedback received from an independent survey.
The survey queried more than 10,920 nonprofit and government entities about the knowledge of their auditors, the value of their service, and overall satisfaction with their 2023 fiscal year-end audit. The SARC award demonstrates CLA's dedication to serving the government and nonprofit industry and maintaining the most stringent regulatory requirements in those sectors.
Size of the firm
It takes balance.™ With CLA by your side, you will find everything you need in one firm.
Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go.
Nearly
9,000
C L/1 protess1onals
acrO!iS n1ore than
130
locations with global
reacl1 as an
independent network
member of
CLA
Global
ACCOUNTING TOOAY.
• TOP 100 FIRMS usr··
#10
BARRON'S TOP
100 RIA FIRMS
#45
CL!ENTS
SERVED
200k+
ACCOUNTING TODAY
AUMRANl<ING
#4
CLA FOUNDATION DOLLARS
RAISED ANO GRANTED
$13M+
As a professional services firm, we exist to create opportunities ... for you, our people, and our communities through industry-focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. We do this when we live the CLA Promise - a promise to know you and help you. ©2025 CliftonlarsonAllen LLP I 10
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Opportunities for you
lnspb-ed
careers
Premiere
resource for
organizations and
their stakeholders
You'll find resources you would expect in the largest
firms, with the personal touch of people who live and
work in your community.
You'll access leaders and professionals in communities
across the country, rather than from one central
headquarters. We work together to look at your
organization holistically, and then help you address
challenges by offering support where you need it, from
traditional audit and tax to outsourcing and wealth
advisory.
As you navigate opportunities and challenges in a
competitive and constantly changing environment, we'll
embrace change, learn from it, and design processes to
make interactions easier, more transparent, and
seamless.
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Opportunities for our people
At CLA, people find meaningful work in a fun, compelling, and energizing culture. Our people design their own customized careers through our inspired careers strategic advantage. In 2024 our total headcount was relatively the same as in 2023, and we continue to witness a remarkable retention rate of 89%. Inspired by their careers, our family members develop client relationships that bring deeper knowledge and help you shine. We're one family, working together to create opportunities.
What's more, CLA is building a culture of connection and belonging that welcomes different beliefs and perspectives. We want to represent the communities we serve and foster an environment of inclusion and belonging, resulting in enhanced value for our clients, our communities, and each other.
Inclusive: We embrace all voices and create opportunities by removing barriers and helping our people build inspired careers.
Opportunities for our community
CLA's community impact team unifies the work of connection, belonging and the CLA Foundation with a laser focus on advancing education, employment, and entrepreneurship within CLA and throughout our society.
Since 2015, our CLA Foundation has granted more than $13 million from nominations made by and funds raised from CLA family members. Each grant recipient's work aligns with the foundation's mission to create career opportunities through education, employment, and entrepreneurship by connecting networks inclusive of all genders and races, veterans, and the disability community.
Read more in CLA's annual Promise Re port.
Size of firm's governmental audit staff
With more than 600 professionals dedicated to our state and local government practice, CLA has one of the largest governmental audit and consulting practices in the country and brings extensive experience providing a variety of such services to state and local government entities. Our state and local government team serves more than 4,200 governmental engagements nationwide, including numerous cities, counties, municipalities, states and state agencies, and school boards. In addition, we perform single audits for hundreds of organizations annually (1,681 according to the most recent Federal Audit Clearinghouse data), ranking top in the nation for the number of single audits performed by any CPA firm.
Office location assigned to manage the engagement
Our firm matches the necessary skill set to an engagement before considering the geographic location of the staff. Assigning team members who specialize in working with similar clients can provide the City higher-quality services and allows us to complete the engagement in a more efficient and effective manner with little interruption to your staff.
The City will be served by an industry-specialized engagement team located in our Sacramento, California office.
CLA Sacramento (Roseville) Office
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
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Number and nature of professional staff to be employed on this engagement The table below provides a breakdown by staff level and denotes full- or part-time status of the engagement team that will serve the City. This team has extensive experience working with clients similar to the City.
Level of Staff
Principal/Signing Director
Director/Manager
Senior
Associate
Total
California government experience
Full-Time Staff
1 1
2 3
7 Part-Time Staff
1 0
0 0
1 CLA is a leading provider of government audit and consulting services in California. We serve more than 130 California municipalities, special purpose governments, and school districts, including more than 20 California counties. As such, we understand the complexities within California governments, grant funding, and the specific federal and state compliance requirements of that funding. Inherently, with the size of CLA's government practice, we are continually consulting other governments and professionals to stay current on constant changes and local issues that may affect the City.
The following represents California municipalities and other local agencies audited by CLA during the last five years.
• City of Alhambra • City of La Canada Flintridge • City of Portola • City of Banning • City of La Habra • City of Rancho Palos Verdes • City of Benicia • City of Laguna Niguel • City of Redding • City of Blythe • City of Laguna Woods • City Of Redondo Beach • City of Camarillo • City of Lake Forest • City of Riverside • City of Carlsbad • City of Lancaster • City of Sand City • City of Carmel-by-the-Sea • City of Long Beach - City • City of Santa Ana • City of Cerritos Clerk • City of Santa Barbara
• City of Chico • City of McFarland • City of Santa Fe Springs • City of Colton • City of Monterey Park • City of Santa Maria • City of Covina • City of Murrieta • City of South Pasadena • City of Del Mar • City of Norco • City of Temple City • City of El Segundo • City of Oakdale • City of Victorville • City of Escondido • City Of Palm Desert • City of Westminster • City of Fillmore • City of Palm Springs • County of Calaveras • City of Glendale, California .• City of Palos Verdes Estates • County of Colusa • City of Hesperia • City of Pico Rivera • County of El Dorado • City of Industry • City of Placentia • County of Fresno • City of Irvine • City of Porterville • County of Glenn ©2025 CliftonlarsonAllen LLP I 13
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• County of Humboldt • County of Modoc • County of Shasta • County of Kern • County of -~onterey • County of Stanislaus - • County of Lake • County of Nevada • County of Tehama
• County Of Lassen • County of Placer • County of Trinity • County of Madera • County of San Bernardino • County of Yolo • County of Marin • County of San Joaquin • County of Yuba • County of Mendocino • County of San Luis Obispo
State grant audit experience
CLA serves a wide range of governmental clients, including state agencies, and has extensive experience with compliance audits, including those related to state grants from the Department of Insurance, the Board of State and Community Corrections (BSCC), California Governor's Office of Emergency Services (Cal OES), and the California Department of Community Services (CSD). CLA's state and local government practice is one of the largest at the firm, serving more than 4,200 clients, including state agencies. Furthermore, the firm has significant experience with single audits, which are required for entities receiving substantial federal and state funding.
Deep industry connections
CLA actively supports industry education as a thought leader and industry speaker. We focus on supporting the educational needs of the industry through nationally sponsored trade events. Our team of professionals is sought after, both as educators and as experienced speakers who are invited to speak and teach at major professional events by leading trade associations, including those shown here.
We are also actively involved in and/or are members of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA) • AICPA's State and Local Government Expert Panel
• AICPA's Government Audit Quality Center (GAQC)
• Government Finance Officers Association (GFOA)
• Special Review Committee for the GFOA's Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program
• Association of Government Accountants
Our involvement in these professional organizations, combined with various technical services we subscribe to, allows us to be at the forefront of change in the constantly changing government environment. We take our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations seriously.
Insight to strengthen your organization
When you're ready to go beyond the numbers to find value-added strategies, we offer resources to help you respond to challenges and opportunities including:
• National webinars - Access complimentary professional development opportunities for your team. • Articles and white papers - Stay current on industry information as issues arise. ©2025 CliftonlarsonAllen LLP I 14
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Curious: We care, we listen:_ we get to know you.
Support at every turn
• With dedicated services specific to state and local governments, you have access to guidance on all aspects of your operations. • Audit, review, and compilation of financial statements • Compliance audits (HUD, 0MB Single Audits)
• Cybersecurity
• Enterprise risk management
• Forensic accounting, auditing, and fraud investigation • Fraud risk management
• Grant compliance
• Implementation assistance for complex Governmental Accounting Standards Board (GASB) statements
• Internal audit
• Outsourced business operations
• Performance auditing
• Purchase card (p-card) monitoring and analytics
• Risk assessments
• Strategic, financial, and operational consulting
• Telecom management services
• Business opportunity assessments
• System optimization and selection
Domestic and
global mottcn
Workforce and
recruiting
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Quality control procedures and peer review report
In the most recent peer review report, dated N0vember 2022, we received a rating of pass, which ~s the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided on the following page. This quality control review included a review of specific government engagements.
In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following:
• A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and demonstrates a culture of quality that is pervasive throughout the firm's operations. To monitor our adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually.
• Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post-fieldwork review. In addition, an appropriately experienced professional performs a riskbased second review of the engagement prior to issuance of the reports. • Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care.
• An annual internal inspection program to monitor compliance with CLA's quality control policies.
Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. • Strict adherence to the AICPA's rules of professional conduct, which specifically require maintaining the confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust. • A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance. ©2025 CliftonlarsonAllen LLP I 16
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:: Cherry Bekaerr·
'l'ou, Guld, Forward
Report on the Firm's System of Quality Control
To the Principals of CliftonLarsonAllen LLP
and the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP (the "Firm") applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants ("Standards").
A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards, may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The Firm is responsible for designing and complying with a system of quality control to provide the Firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The Firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the Firm's system of quality control based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single. Audit Act; audits of employee benefit plans; audits performed under FDICIA; and examinations of service organizations (SOC 1® and SOC 2® engagements).
As a part of our peer review, we considered reviews by regulatory entities as communicated by the Firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31 , 2022, has been suitably designed and complied with to provide the Firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. CliftonlarsonAllen LLP has received a peer review rating of pass.
C~8~LUJ
Cherry Bekaert LLP
Charlotte, North Carolina
November 18, 2022
cbh.com
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Federal or state desk or field reviews
From time to time, CLA will be subject to federal and state desk reviews by oversight agencies. In addition, our government audits are subject to review by each agency's Office of Inspector General, as well as the U.S.
Government Accountability Office. In all cases, we cooperate in providing the information required for the reviews and will timely resolve all findings identified in those reviews.
Professional ethics and regulatory issues or complaints against team members From time to time, individuals in the firm are parties to an inquiry from a regulatory or ethics body. In all cases the individual, with the firm's backing, shall cooperate in providing the information required to respond appropriately to the inquiry.
The firm and professionals within the firm presently do not have any regulatory or ethics inquiries outside the normal course of our practice.
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4. Partner, Supervisory and Staff Qualifications and
Experience
■ I I •
e lf.iriilwl
The true value in working with our team is developing a personal and professional relationship with leaders who understand your industry, challenges, and opportunities - with the full support of an entire CLA family behind them.
Meet your service team below.
Engagement Team
Member
Richard (Rich) Gonzalez, CPA
Brianne Wiese, CPA
Monika Long, CPA
Role
Engagement principal - Rich Gonzalez
will have overall engagement
responsibility including planning the
engagement, developing the audit
approach, supervising staff, and
maintaining client contact throughout
the engagement and throughout the
year. Rich is responsible for total client
satisfaction through the deployment of
all required resources and continuous
communication with management and
the engagement team.
Technical resource principal - Brianne
Wiese will be the technical resource for
the audit team as well as the City
personnel. Brianne's many years of
serving governmental entities will be
an invaluable resource.
Engagement manager - Monika Long
will act as the lead manager on the
engagement. In this role, Monika will
assist the engagement principal with
planning the engagement and
performing complex audit areas. She
will perform a technical review of all
work performed and is responsible for
the review of the annual
comprehensive financial report and all
related reports.
Years' Experience
25+
20+
15+
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Engagement Team
Member
Richard (Ricky) Hegner
Joey Judson
Role
Senior - Ricky Hegner and Joey Judson
will be responsible for the day-to-day
activities for this engagement,
including the supervision of all staff
assigned and the testing of the
complex audit areas.
Years' Experience
4+
S+
Additional staff-We will assign additional staff to your engagement based on your needs and their experience providing services to similar clients.
Detailed biographies are located in Appendix A.
Commitment to continuing professional education (CPE)
With one of the largest regulated industry groups in the nation, CLA is committed to providing regular and robust training to our government practitioners. We hold regular governmental accounting and single audit updates throughout the year. All of our staff assigned to the City audit will have the required Yellow Book (Government Auditing Standards) CPE.
Staffing approach
We staff our engagements based on your specific needs, offering local or national resources as necessary to generate exceptional service. Our principals and managers are directly involved in fieldwork to help proactively identify significant issues and resolve them with management - which means the engagement is essentially complete when fieldwork ends. While it is not our policy to rotate the engagement team management, we have the resources to offer additional involvement or bring in other members of our firm as necessary.
Our approach recognizes that the most valuable time at your location is spent with key decision makers asking clarifying questions, discussing organizational strategies, and dealing with sensitive reporting issues. We believe this approach is effective, cost-efficient, and produces a high-quality audit. ©2025 CliftonlarsonAllen LLP I 20
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Continuity of service
We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non-mandatory rotation policies.
In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re-assignments prior to finalizing. We have a number of qualified staff members to provide the City with quality service over the term of the engagement.
CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality. High retention rates also indicate that our staff members have the resources they need to perform their tasks and maintain a positive work/life balance.
Right to approve or reject replacements
Engagement principals, managers, other supervisory staff, and professionals may be changed if those personnel leave the firm, are promoted, or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City. In all instances, the City would retain the right to approve or reject replacements.
Consultants and firm specialists mentioned in the response to this request for proposal may be changed with express prior written permission of the City, which retains the right to approve or reject replacements.
Any other audit personnel may be changed at the discretion of the proposer, provided that replacements have substantially the same or better qualifications or experience.
Collaborative: Supportfrom a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.
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5. Similar Engagements with Other Government
Entities
The below table lists the five most significant engagements that CLA has performed within the last three years that are similar to the engagement described in this RFP ranked by total hours.
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
County of Monterey
2000 - present
Financial statement audit (ACFR); Single audit; Natividad Medical Center audit; GANN appropriations limit agreed upon procedures; Finance Authorities audits; Treasury compliance examination Rich Gonzalez
1,250
Siomara Barajas, Chief Deputy Auditor-Controller I 831-755-5303 Yes
County of Madera
Financial statement audit (ACFR); Single audit; Treasury Oversight Committee examination
2005 - present
Rich Gonzalez
750
Elizabeth Cruz, Assistant Auditor-Controller I 559-675-7707 Yes
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Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
City of Redding
Audit of City's Annual Comprehensive Financial Report; Single audit in accordance with Uniform Grant Guidance; audit of housing authority; audit of Redding Area Bus Authority (RABA); audit of passenger facility charges GANN appropriations limit agreed upon procedures
2023 - present
Rich Gonzalez
950
Gregory Robinett, Director of Finance I 530-225-4079
Yes
City of Chico
Financial statement audit (ACFR); Single audit; GANN
appropriations limit agreed upon procedures; Passenger facilities charges audit; audit of Chico Urban JPFA
2020 - present
Rich Gonzalez
625
Barbara Martin, Administrative Services Director I 530-879-7349 Yes
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Scope of Work
Date
Engagement Principals
Total Hours
Name and Telephone of Client
ACFR
City of Benicia
Financial statement audit; Single audit; GANN appropriations limit agreed upon procedures; SCO financial transactions reports; assistance with GASB 68 and 75 calculations and reporting; assistance with implementation of new standards (recently GASB Statements no. 87 & 96)
2022 - present
Rich Gonzalez
525
Jeff Tschudi, Finance Director I 707-746-4222
No, though report includes introductory and statistical sections ©2025 CliftonlarsonAllen LLP I 24
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References (0 Our clients say it best. And their independent, authentic perspective is invaluable in learning about the experience you'll have when working with us. We encourage you to connect with our clients to hear it firsthand.
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
City of Benicia, California
2022 - present
Financial statement audit; Single audit; GANN appropriations limit agreed upon procedures; SCO financial transactions reports; assistance with GASB 68 and 75 calculations and reporting Jeff Tschudi, Finance Director
250 East L Street, Benicia, CA 94510
707-746-4222 I [email protected]
City of Chico, California
2020 - present
Financial statement audit (ACFR); Single audit; GANN appropriations limit agreed upon procedures; Passenger facilities charges audit Barbara Martin, Administrative Services Director
411 Main Street, Chico, CA 95927
530-879-7349 I [email protected]
City of Redding, California
2023 - present
Audit of City's Annual Comprehensive Financial Report; Single audit in accordance with Uniform Grant Guidance; audit of housing authority; audit of Redding Area Bus Authority (RABA); audit of passenger facility charges GANN appropriations limit agreed upon procedures
Gregory Robinett, Director of Finance and City Treasurer 777 Cypress Avenue, Redding, CA 96001
530-22.5-4079 I [email protected]
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Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
Dates of Service
Services Provided
Client Contact
Address
Phone Number I Email
County of Madera, California
2005 - present
Financial statement audit (ACFR); Single audit; Treasury Oversight Committee examination
Elizabeth Cruz, Assistant Auditor-Controller
200 W. 4th Street, Suite 2300, Madera, CA 93637
559-675-7707 I [email protected]
County of Monterey, California
2000 - present
Financial statement audit (ACFR); Single audit; Natividad Medical Center audit; GANN appropriations limit agreed upon procedures; Finance Authorities audits; Treasury compliance examination Siomara Barajas, Chief Deputy Auditor-Controller
168 West Alisal Street, 3rd Floor, Salinas, CA 93901
831-755-5303 I Ba rajasS@cou ntyofmonterey .gov
Transparent: We place honesty and integrity at the center of all communication.
We welcome you to start an open and candid conversation with those who know us best.
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6. Specific Audit Approach
Financial statement audit approach
Phase 1 Phase2
Planning and strategy Systems evaluation
Phase3
Testing and ahalySis
Pl1as 4
Reporting
and follow up
-----------~
Phase 1: Planning and strategy
The main objective of the planning phase is to identify significant areas and design efficient audit procedures. • Conduct an entrance meeting. Rich Gonzalez and staff will meet with City personnel to agree on an outline of responsibilities and time frames of the audits of the City. o Establish audit approach and timing schedule
o Determine assistance to be provided by City personnel o Discuss application of generally accepted accounting principles o Address initial audit concerns
o Establish report parameters and timetables
o Progress reporting process
o Establish principal contacts
• Gain an understanding of your operations, including any changes in organization, management style, and internal and external factors influencing the operating environment • Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations
• Determine the likelihood of effective Information Systems (IS) - related controls • Perform a preliminary overall risk assessment
• Confirm protocol for meeting with and requesting information from relevant staff • Establish a timetable for the fieldwork phase of the audit • Determine a protocol for using Team Mate Analytics and Expert Analyzer (TeamMate), our data extraction and analysis software, to faci litate timely receipt and analysis of reports from management • Compile an initial comprehensive list of items to be prepared by the City, and establish deadlines We will document our planning through:
• Entity profile - This profile will help us understand the City's activities, organizational structure, services, management, key employees, and regulatory requirements . • Preliminary analytical procedures - These procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.
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• General risk analysis - This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant provisions of laws and reguiations, and other key planning considerations. • • Account risk analysis - This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion. • Prepared by client listing - This document will contain a listing of schedules and reports to be prepared by the City personnel with due dates for each item.
• Assurance Information Exchange (AIE) - CLA uses a secure web-based application to request and obtain documents. This application allows clients to view detailed information, including due dates for all items CLA is requesting. Clients can attach electronic files and add commentary directly on the application.
The audit engagement will be planned under the direction of the engagement leader and in-charge. We will clearly communicate any issues in a timely manner and will be in constant contact as to what we are finding and where we expect it will lead.
Using the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the City that will detail the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant.
Phase 2: Systems evaluation
We will gain an understanding of the internal control structure of the City for financial accounting and relevant operations. Next, we will identify control objectives for each type of control material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls:
• Electronic data, including general and application controls reviews and various user controls • Financial reporting and compliance with laws and regulations We will test controls over certain key cycles, not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance. Our use of multi-purpose tests allows us to provide a more efficient audit without sacrificing quality.
Our assessment of internal controls will determine whether the City has established and maintained internal controls to provide reasonable assurance that the following objectives are met:
• Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets • Assets are safeguarded against loss from unauthorized acquisition, use, or disposition • Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements
We will finalize our audit programs during this phase. We will also provide an updated prepared by client listing based on our test results and anticipated substantive testing.
During the internal control phase, we will also perform a review of general and application information services/information technology (IS/IT) controls for applications significant to financial statements to conclude whether IS general controls are properly designed and operating effectively. ©2025 CliftonlarsonAllen LLP I 28
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Based on our preliminary review, we will perform a_n initial risk assessment of each critical element in each general control category, as well as an overall assessment of each control category. We will then assess the significant computer-related controls. - --
For IS/IT-related controls we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support findings and will provide recommendations for improvement. For IS controls we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re-performance.
Phase 3: Testing and analysis
The extent of our substantive testing will be based on results of our internal control tests. Audit sampling will be used only in those situations where it is the most effective method of testing.
After identifying individually significant or unusual items, we will decide the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance.
When we elect to sample balances, we will use Team Mate to efficiently control and select our samples.
Our workpapers during this phase will clearly document our work as outlined in our audit programs. We will provide the City with status reports and be in constant communication with the City to determine that all identified issues are resolved in a timely manner. We will hold a final exit conference with the City to summarize the results of our fieldwork and review significant findings.
Phase 4: Reporting and follow up
Reports to management will include oral and/or written reports regarding:
• Independent Auditors' Report
• Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
• Independent Auditors' Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
• Management Letter
• Written Communication to Those Charged with Governance, which includes the following areas:
o Our responsibility under auditing standards generally accepted in the United States of America o Changes in significant accounting policies or their application o Unusual transactions
o Management judgments and accounting estimates
o Significant audit adjustments
o Other information in documents containing the audited financial statements o Disagreements with the City
o The City's consultations with other accountants
o Major issues discussed with management prior to retention o Difficulties encountered in performing the audit
o Fraud or illegal acts
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Once the final reviews of working papers and financial statements are completed, ou~ opinion, the financial statements, and management letter will be issued. ,. , ' •.
The City will be given a draft of any comments we propose to include in the management letter. Items not considered major may be discussed verbally with management instead of in the management letter. Our management letter will include items noted during our analysis of your operations.
We will make a formal presentation of the audit results to those charged with governance, if requested.
Elevating with artificial intelligence (Al)
CLA is committed to harnessing cutting-edge technology to enhance client service. We may use Al to enhance your audit engagements. This can include:
• Research and document drafting: CLA professionals may use Microsoft Copilot to ask questions and make requests of generative Al with secure access to (LA-specific resources. • Document summarization: We may use CLA Family Assistant to help extract and summarize information relevant to our audits, including minutes review, leases, debt agreements, and other document types. • Invoice extraction: CLA may use Al tools to extract relevant fields from invoices and other documents.
When Al is used, the work is supervised by CLA professionals who verify results before making final decisions.
Client information remains confidential when working with these tools.
Refer to the table below for a summary of proposed hours by audit phase.
Work Task Principal Manager Associates Admin Total
Phase 1: Planning & Strategy
Engagement Letters 2 1 3
Various Planning (Meeting, Scheduling, PBC 2 6 40 1 49 schedule, Binder set-up, etc.) Subtotal 4 6 40 2 52
Phase 2: Systems Evaluation
Internal Controls Understanding and Testing 2 2 24 28
Risk Assessment, including Fraud & Risk 2 4 16 22 Inquiries/Design Audit Programs Subtotal 4 6 40 50
Phase 3: Testing and Analysis
Assess Risk/Test Significant Accounts:
Cash and Investments 1 2 14 17
Receivables/Revenues/Unavailable & Unearned 1 Revenue
2 18 21
Capital Assets/Depreciation Expense 1 2 16 19
Accounts Payable/Expenses 1 2 14 17
Payroll Liabilities/Expenses 1 1 10 12
Long-term Debt/Interest Expense 1 2 12 15
Leases/SBITAs 1 2 12 15
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Work Task Principal Manager Associates Admin Total -- ~- Pension/OPEB Liabilities and Deferred 1 2 15 18 Inflows/Outflows Landfill Liability 1 1 4 6
Risk Liability 1 1 4 6
lnterfund Activity 1 1 4 6
Fund Balance/Net Position 1 1 4 6
Other Required Audit Procedures 2 2 5 9
Subtotal 14 21 132 167
Phase 4: Reporting and Follow-up
CAFR Review and Analysis 4 5 42 14 65
Other Required Reports (Mgmt. Letter, SAS 114, 1-- 1 4 2 8 etc.) Completion Work Papers (Contingencies, 1 2 7 10 Subsequent Events, etc.) Subtotal 6 8 53 16 83
Total Hours 28 41 265 18 352
Single audit approach
OM B's Uniform Guidance (2 CFR Part 200) affects how federal grants are managed and audited and impacts every organization that receives federal assistance. Grant compliance can be a confusing topic and many of our clients rely on their federal funding as a major revenue source, so it is important that they understand what these changes mean to their organization. As a leader in the industry, CLA professionals are available to provide guidance and tools tailored to the City's needs, and to assist in compliance with these rules.
The AICPA clarified auditing standard, AU-C 935 "Compliance Audits," requires risk-based concepts to be used in all compliance audits including those performed in accordance with 2 CFR Part 200. Our risk-based approach incorporates this guidance.
We will conduct our single audit in three primary phases, as shown, below:
Phase 3
Final assessment
and reporting
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Phase 1: Risk assessment and planning
The risk as_sessment and planning phase will encompass the qverall planning stage of tt,e single audit engagement. During this phase, we will work closely with the City's management to determine that programs and all clusters of programs are properly identified and risk-rated for determination of the major programs for testing. We will also review the forms and programs utilized in the prior year to determine the extent of any changes which are required.
We will accomplish this by following the methodology below:
• Determine the threshold to distinguish between Type A and B programs, including the effect of any loans and loan programs
• Utilizing the preliminary Schedule of Expenditure of Federal Awards, we will identify the Type A and significant Type B programs (25% ofType A threshold) in accordance with the Uniform Guidance • Identify the programs tested and the findings reported for the past two fiscal years. Determine and document the program risk based on the past two single audits • Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs • Determine the major programs to be tested for the current fiscal year based on the previous steps • Based on our determination of the major programs, we will obtain the current year compliance supplement to aid in the determination of direct and material compliance requirements, and customize the audit program accordingly
• Determine the preferred methods of communication during the audit Phase 2: Major program testing
We will determine the programs to be audited based on the risk assessment performed in the planning phase.
We will perform the audit of the programs in accordance with UG.
To accomplish this, we will perform the following:
• Schedule an introductory meeting and notify the City's management of the major programs for the current fiscal year
• Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal Awards
• Perform tests of compliance and internal controls over compliance for each major program identified • Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they arise
• Conduct entrance and exit conference meetings with each grant manager Phase 3: Final assessment and reporting
We will re-perform the steps noted in the preliminary assessment and planning stage once the final Schedule of Expenditures of Federal Awards is received to determine if additional major programs were identified.
Based on the final determination of the programs we will perform the following:
• Identify Type A and significant Type B programs which were not previously identified • Re-assess the risk and determine if we are required to audit additional programs • Perform compliance testing at the entity wide level related to procurement and cash management requirements
• Perform testing to validate the status of prior year findings for those programs not selected for audit ©2025 CliftonlarsonAllen LLP I 32
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• Prepare the Schedule of Findings and Questioned Costs • Conduct exit c?nference with the City's management to review d~_afts of required reports: __ o Independent Auditors' Report on Internal Control over financial reporting and on compliance and other matters based on an audit of Financial Statements Performed in accordance with Government Auditing Standards
o Independent Auditor's Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
Throughout the single audit, we will maintain communication through periodic progress meetings with those designated by the City. These meetings will be on a set schedule, but as frequently as the City determines.
During these meetings, we will discuss progress impediments and findings as they arise.
Work Task
Phase 1: Risk Assessment and Planning
Review of SEFA/ Major Program
Determination
Assess Direct and Material Compliance for
Program/Design Audit Programs
Various Planning (Meeting, Scheduling, PBC
schedule, Binder set-up, etc.)
Subtotal
Phase 2: Major Program Testing
Testing Ma jor Programs :
Program 1 (TBD)
Other Required Audit Procedures
Subtotal
Phase 3: Final Assessment and Reporting
Draft/Review Single Audit Report
Data Collection Form
Draft/Review Findings and Corrective Action
Plan
Subtotal
Total Hours
Principal
1 1
1 3
1 1
2 1
1 1
3 8
Manager
1 1
1 3
2 1
3 1
1 2
8 Associates Admin Total
2 4
1 3
1 1 4
4 1 11
16 1
17 3
1 1
5 26
1 1
2 19
3 22
6 2
3 11
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Sample size and statistical sampling
We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or nonstatistical sampling approach. We use quality control material in all our audit engagements. These AU-C Section 530 - "Audit Sampling" forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Sample sizes will vary depending on the nature of the testing (controls versus substantive) and the size of the population being sampled. Sampling techniques are utilized in compliance and internal control testing, as well as substantive testing of certain asset and liability account balances. Sample sizes used for internal control testing depend on a number of factors, namely the number of expected or actual control deviations, size of population, and level of control assurance anticipated. Sample sizes typically range from 22 to 77 for populations greater than 200.
To illustrate, if no internal control deviations are anticipated and the frequency of the population (i.e., the number of times the control is performed in a given year) is 100, then we will test 10 transactions in order to obtain moderate control assurance. If one internal control deviations is anticipated, and the frequency of the population is greater than 200, then we will test 77 transactions in order to obtain low control assurance. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Approach to be taken in drawing audit samples for purposes of tests of compliance
We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or nonstatistical sampling approach. These forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Because our sample sizes are affected by many variables, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we will generally utilize representative sampling for internal control and compliance tests, including those related to single audit compliance. Samples will also be used in conjunction with other tests of compliance (e.g., Florida Statutes, Ordinances, etc.).
In general terms, sample sizes for compliance and controls testing obtained via our guidance usually fall into categories of 25, 40, or 60 depending on circumstances. Where the population being tested is less than 250 items, we will select 10% to 20% of the population. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Type and extent of analytical procedures
Preliminary analytical procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. These procedures will focus on enhancing our understanding of the financial results. These procedures are also used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.
In performing our substantive testing, our audit efficiency initiative provides that we first think analytically. By doing this, we can better understand the specific account balance being tested and determine if the current balance or relationship with other account balances appears reasonable. We will also employ analytical testing on smaller and/or lower risk accounts and cycles when determined to be efficient and effective. © 2025 CliftonlarsonAllen LLP I 34
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Procedures used to understand internal processes and controls We understand changing audit firmswould require a new set of auditors to develop an understanding of the City, operations, and system of internal control. We also strive to develop our understanding in the least intrusive manner possible, while still maintaining our professional responsibilities. We would utilize a combination of internal control forms and interviews with key accounting personnel to gain and document our understanding of the City. We will also use as a baseline any existing internal control processes, policies, organizational charts, etc. the City may have already documented. Walk through procedures are performed for certain controls to evaluate whether the control is effectively designed and determine it has been implemented.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has established a framework for internal control systems. Under the COSO framework, internal control is a process to provide reasonable assurance that those internal objectives, including effectiveness and efficiency of business operations, reliability of financial reporting, and compliance with applicable laws and regulations, will be met, if applicable.
Our audit approach is designed to evaluate and walk through certain internal controls in accordance with COSO concepts. Our procedures include a review of the entity's control environment, risk assessment process, control activities, information and communications relevant to preparation of the financial statements, and monitoring activities of the system of internal control.
During the planning and risk assessment phases of our audit, we will develop our understanding of the City business operations and system of internal control for financial reporting through observation, discussion, and inquiries with management and appropriate personnel. During this phase of the audit, we will review budgets and related materials, organization charts, accounting and purchase manuals, and other systems of documentation that may be available.
Once we understand your operations and system of internal control for financial reporting, we will then identify control objectives for each significant class of transactions, account balances, or disclosures. The next step will be to identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. We will then determine the nature, timing, and extent of our control procedures.
Approach to be taken in determining laws and regulations that will be subject to audit test work
We will obtain an understanding of the laws and regulations that impact the City's operations by reviewing applicable meeting minutes to identify any ordinances or resolutions that might have an impact to operations and reporting by the City, as well as interview key personnel and management of the City. The staff assigned to the engagement attend regular trainings and are well versed in relevant federal and state laws and regulations (e.g., Uniform Guidance) and proactively discuss any upcoming changes with our clients.
We will also review current operations, contracts, and IGA's that may impact current operations. ©2025 CliftonlarsonAllen LLP I 35
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Approach to be taken in drawing audit samples for purposes of tests of compliance
We follow the guidance of AU-C Section 530, Audit Sampling, which allows the use of a statistical or nonstatistical sampling approach. These forms guide our staff through a logical process of assessing inherent risk, control risk, and combined audit risk, followed by an assessment of appropriate sample size for testing.
Because our sample sizes are affected by many variables, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we will generally utilize representative sampling for internal control and compliance tests, including those related to single audit compliance. Samples will also be used in conjunction with other tests of compliance (e.g., Florida Statutes, Ordinances, etc.).
In general terms, sample sizes for compliance and controls testing obtained via our guidance usually fall into categories of 25, 40, or 60 depending on circumstances. Where the population being tested is less than 250 items, we will select 10% to 20% of the population. We are usually able to cover a substantial portion of the compliance and controls testing with one sample, resulting in a very efficient approach.
Proposed work plan
Per our discussions we have designed a plan that meets your needs and key deadlines. In our planning meeting, we'll discuss this timeline with you in greater detail and adjust as appropriate.
Audit Segment
Phase I - Planning & Strategy
Entrance conference
Preliminary risk assessment and
initial audit plan
SEFA review & major program
determination
Phase II - System Evaluation
Understanding of the City's
internal controls
Perform walkthroughs and
internal control testing
Evaluate information system
controls
Final risk assessment and
comprehensive audit plan
Phase Ill -Testing & Analysis
Single Audit major program
internal control and compliance
testing
Financial Statement substantive
testing and analytical
procedures
Exit Conference
Staff Level
Responsible
Principal / Manager
Principal/ Manager
Manager/ Senior
Manager/ Senior
Senior/ Staff
Manager/ Senior
Principal/ Manager
Senior/ Staff
Senior/ Staff
Manager/ Senior
May/ July/ Sep/ Dec* June Aug* Noy*
X
X
X
X
X
X
X
X
X
X
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Phase IV - Reporting
Drafting reports (ACFR,
Management Letter, Single
Audit, other deliverables) and
required communications
Detail reviews
Communications with
management and Finance
Committee
Finalization of reports and
required communications
Ongoing
Frequent check-in meetings
with the City's Finance
Department
Manager/ Senior X
Principal/ Manager X
Principal/ Manager X
Principal / Manager X
Engagement Team X X X X
*Dates for field work and reports issuance to be determined by the City depending on when the City is available. ©2025 CliftonlarsonAllen LLP I 37
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7. Identification Anticipated Potential Audit Problems
In situations where authoritative guidance on a particular transaction or accounting issue is unclear or subject to interpretation, our approach is to proactively meet with management to discuss the issue and reach a conclusion that is hopefully agreed upon by both parties. We do not have specific firm policies that dictate our conclusions to be reached on all complex accounting issues. Rather, each issue must be evaluated independently by our engagement team. As discussed above, we will not only meet internally, but also facilitate discussion with the City's management team in order to obtain a mutual understanding of the particular accounting issue, determine the applicable authoritative guidance that most closely relates to the issue, and strive to reach an approach agreed upon by both parties. If there remains any ambiguity or disagreement, we can explore other resources that could possibly assist, such as subject matter professionals within the Government Accounting Standards Board staff or the Government Finance Officers Association (GFOA) or perhaps other municipalities who may have dealt with similar issues.
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8. Insurance Coverage
CLA carries commercially reasonable amounts of professional liability insurance. If requested, the firm will provide a certificate of coverage for an amount specified by the City upon being engaged. ©2025 CliftonlarsonAllen LLP I 39
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Appendix
A. Your service team biographies
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Richard Gonzalez, CPA
CLA (CliftonLarsonAllcn LLP)
I Principal
Sacramento, California
Profile
916-677-5760
rich.gonzalez@CLAconnect .com
Rich is a principal and CPA. He has more than 25 years of regulated industry auditing experience, which includes county, city, special district, and state agency audits. His experience also includes the successful training of client staff in the preparation of their organization's ACFR. He participates as a ACFR reviewer within the GFOA Special Review Committee.
Technical experience
• State and local government
o Counties
o Cities
o State departments
o Water, fire, flood, and sanitation districts
o Air pollution districts, housing agencies, and LAFCO agencies o Federal and state grant compliance audits
• Single audits performed under the Uniform Guidance
Education and professional involvement
•· Bachelor of science in accounting from Humboldt State University, Arcata, California • American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CalCPA) ~ Government Finance Officers Association (GFOA)
" GFOA Special Review Committee
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Key relevant clients
Rich has worked on the following state and local governments:
Counties Cities
• Alpine • Madera* • San Bernardino* • Auburn
• Amador • Marin* • San Joaquin • Benicia
• Butte* • Mendocino* • San Luis Obispo • Chico*
• Calaveras* • Merced* • Santa Cruz* • Hercules
• Colusa • Modoc • Shasta* • Merced
• El Dorado • Mono • Sierra • Portola
• Glenn • Monterey* • Stanislaus* • Redding*
• Humboldt • Napa* • Sutter • Seaside*
• Inyo • Nevada* • Tehama
• Lake* • Placer* • Trinity* State Agencies:
• Lassen • San Benito • Yolo • State Water Resources
• Yuba Development System*
• IBank
* Annual Comprehensive
Financial Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
Program Name
2025
Single Audit Update - February 2025
Single Audit: Compliance Requirements L&G
2025 Total
2024
AIS and Audit Methodology Refresher
Materiality
Audit Documentation
GASB Update 2024 - Part 2
Engaging Our Clients and Markets: MarTech
2024 State and Local Government Assurance
Overview - Sacramento Day 3
2024 State and Local Government Assurance
Overview - Sacramento Day 2
2024 State and Local Government Assurance
Overview - Sacramento Day 2
2024 State and Local Government Assurance
Overview - Sacramento Day 1
Quality Update - Q2 2024
Completion
Date
2/12/2025
1/23/2025
12/21/2024
12/20/2024
11/29/2024
8/15/2024
8/1/2024
6/12/2024
6/11/2024
6/11/2024
6/10/2024
5/28/2024
Sponsor
Cl iftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
CliftonLarsonAllen LLP
Total
1.0 1.0
2.0 1.0
1.0 1.0
1.0 13.5
4.5 4.0
14.0 9.0
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Program Name Completion Sponsor Total Date
Assurance Methodology Update 2024 - 5/16/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG
Single Audit: Procurement, Suspension, & 5/2/2024 CliftonLarsonAllen LLP 1.0 Debarment
CALIFORNIA STATE
California State Association of County Auditors 4/25/2024 ASSOCIATION OF COUNTY 18.0
AUDITORS
ECM* MarTech: Responsive Overview and 4/19/2024 CliftonLarsonAllen LLP 1.0 Training
Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State and 1/16/2024 CliftonLarsonAllen LLP 1.0 Local Government Part 2 AIS Risk Assessment in Industry - State and 1/15/2024 CliftonLarsonAllen I.LP 1.0 Local Government Part 1
2024 Total 74.0
2023
Engaging Our Clients and Markets: Prodigy - 12/6/2023 Part 6 The Rainmaker Companies 2.0
78th Annual State Controller's Conference with
CALIFORNIA STATE
County Auditors 10/25/2023 ASSOCIATION OF COUNTY 6.5
AUDITORS
AIS and Audit Methodology - Day 1 10/9/2023 CliftonLarsonAllen LLP 8.0 Engaging Our Clients and Markets: Prodigy - 10/4/2023 The Rainmaker Companies 2.0 Part 5
Engaging Our Clients and Markets: Prodigy - 9/6/2023 Part 4 The Rainmaker Companies 2.0
Adopting the Standards SAS 143-145 8/22/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets: Prodigy - 7/18/2023
Part 3
The Rainmaker Companies 2.0
Connect, Inspire, and Grow 2023 7/13/2023 CliftonLarsonAllen LLP 12.0 Quality Management Update 2023 6/20/2023 CliftonLarsonAllen LLP 6.0 Engaging Our Clients and Markets: Prodigy - 6/8/2023
Part 2
The Rainmaker Companies 1.0
Effective Compensation Conversations 2023 6/7/2023 CliftonlarsonAllen LLP 1.0 Engaging Our Clients and Markets: Prodigy - 5/10/2023 The Rainmaker Companies 2.0 Part 1
State and Local Gov (SLG) Industry Series - May 5/4/2023 2023 #1 CliftonLarsonAllen LLP 1.0
Quality Update - Q2 2023 5/3/2023 CliftonLarsonAllen LLP 1.0 Annual GASB Update 5/3/2023
Becker Professional 2.0 Education
Creating a Culture of Integrity 5/1/2023
Becker Professional 2.0 Education
-=~
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Program Name Completion Sponsor Total Date
Compensation & Advancement Process -
Leadership Kick Off & Workday Walkthrough 4/27/2023 CliftonLarsonAllen LLP 1.0 2023
State Association of County Auditors 2023
CALIFORNIA STATE
4/20/2023 ASSOCIATION OF COUNTY 8.5 Spring Conference AUDITORS Single Audit Update - April 2023 4/17/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - January 2023 1/31/2023 CliftonLarsonAllen LLP 1.0 2023 Total 64.0
2022
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.0 77th Annual State Controller's Conference with 10/27/2022
STATE ASSOCIATION OF
6.0 County Auditors COUNTY AUDITORS
Caring Conversations Part 6: Celebrations 9/26/2022 CliftonLarsonAllen LLP 1.0 Caring Conversations Part 5: Talking Through 9/12/2022 CliftonLarsonAllen LLP 1.0 Tension Audit: Be in the Know 2022 - Part 4, State and 8/23/2022 CliftonLarsonAllen LLP 1.0 Local Government Audit: Be in the Know 2022 - Part 3, State and
8/22/2022 CliftonLarsonAllen LLP 1.0 Local Government
Caring Conversations Part 4: Talking About 8/22/2022 CliftonlarsonAllen LLP 1.0 Change Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Caring Conversations Part 3: Thanks for the 8/8/2022 CliftonLarsonAllen LLP 1.0 Feedback State and Local Gov (SLG) Learning Series - Part 7/14/2022 CliftonLarsonAllen LLP 2.0 4 Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part 6/29/2022 CliftonLarsonAllen LLP 2.5 3, GASB 87 - Implementing the Lease Standard Audit: Be in the Know 2022 - Part 2, All 6/14/2022 CliftonLarsonAllen LLP 1.0 Industries Audit: Be in the Know 2022 - Part 1, All 6/13/2022 CliftonLarsonAllen LLP 1.0 Industries Effective Compensation Conversations 2022 6/6/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part
2: Project Management for Effective Cross- 5/20/2022 CliftonLarsonAllen LLP 2.0 Utilization: Leveraging Our Tools
Compensation and Advancement Process -
Leadership Kick Off and Workday Walkthrough 4/28/2022 CliftonLarsonAllen LLP 1.5 2022
State and Local Gov (SLG) learning series - Part 4/5/2022 1 CliftonLarsonAllen LLP 2.0
-~
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138
Program Name Completion Sponsor Total Date
Audit Risk Assessment 1/31/2022 CliftonLarsonAllen LLP 3.0 Audit Report Changes: SAS 134, 135, 137, 139
1/29/2022 CliftonLarsonAllen LLP 1.0 and 140
Agreed-Upon Procedures Engagements 1/28/2022 CliftonlarsonAllen LLP 1.0 CLA Update on Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) Funded by 1/27/2022 CliftonlarsonAllen LLP 1.0 ARPA
Assurance Perspectives - Ql 2022 1/13/2022 CliftonLarsonAllen LLP 1.5 CLA Demystifying Revenue Loss and ARPA
1/11/2022 CliftonLarsonAllen LLP 1.0 Funds
Single Audit Update - Ql 2022 1/11/2022 CliftonLarsonAllen LLP 2.0 Assurance Learning Expectations for Associates 1/11/2022 CliftonLarsonAllen UP 1.0 and Seniors Wellness Wednesday 2022: January #1 - 1/5/2022 CliftonlarsonAllen LLP 1.0 Benefits & Your Emotional Health 2022 Total 45.5
©2025 CliftonlarsonAllen LLP I 45
139
Brianne Wiese, CPA
CLA (CliftonLarsonAllcn LLP)
I Principal
Pasadena, California
Profile
310-592-3940
[email protected]
Brianne is a highly experienced auditor with over 20 years of experience primarily serving state and local governments and large not for profit entities. Throughout her career, she has developed a deep understanding of the unique challenges and opportunities facing organizations like yours. In addition to her technical experience, Brianne is known for her strong communication skills and ability to build lasting relationships with clients and colleagues. She is a collaborative team player who is always willing to go the extra mile.
With a track record of delivering high-quality audit services, Brianne has earned a reputation as a trusted advisor to clients across a range of industries. She is committed to staying up to date on the latest trends and best practices in the field, and she brings this knowledge to every engagement. Brianne is passionate about helping your organization achieve its goals and fulfill your missions through effective financial management and accountability.
Technical experience
• State and local government
• Nonprofit entities
Education and professional involvement
• Bachelor of science in accounting from Loyola Marymount University, Los Angeles, California • American Institute of Certified Public Accountants
• Certified Public Accountant in California
• California Society of Certified Public Accountants
Civic organizations
• Legal Aid Foundation of Los Angeles, Board Member
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140
Continuing professional education (CPE)
Attends a minimum of 20 credits annually of continuing professional education classes, including a minimum of eight credits of audit and accounting classes, resulting in 120 credits for three-year requirement.
Program Name Completion Sponsor Total Date
2025
Quality Update - Ql 2025 2/3/2025 CliftonLarsonAllen LLP 1.0 AIS Data Ingestion Training 1/15/2025 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Private 12/26/2024 CliftonLarsonAllen LLP 1.0 2025 Total 3.0
2024
GASB Update 2024 - Part 2 12/26/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 1 12/26/2024 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Regulated 12/26/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 - 12/24/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG Assurance Methodology Update 2024 - 12/24/2024 CliftonLarsonAllen LLP 1.0 Regulated, not SLG Professional Skepticism and Fraud 12/23/2024 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology Refresher 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 - Private 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q3 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Materiality 12/23/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q4 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 CLA The Rainmaker Academy 2024: Motivate 10/1/2024
The Rainmaker 3.0 (Session 5) Companies
CLA The Rainmaker Academy 2024: Align 8/26/2024 The Rainmaker 3.0 (Session 4) Companies 2024 State and Local Government Assurance 6/12/2024 CliftonLarsonAllen LLP 13.0 Overview - Sacramento Day 3 2024 State and Local Government Assurance 6/11/2024 CliftonLarsonAllen LLP 3.0 Overview - Sacramento Day 2 2024 State and Local Government Assurance 6/11/2024 CliftonLarsonAllen LLP 14.0 Overview - Sacramento Day 2 2024 State and Local Government Assurance 6/10/2024 CliftonLarsonAllen LLP 6.0 Overview - Sacramento Day 1 2024 State and Local Government Assurance 6/10/2024 CliftonLarsonAllen LLP 9.0 Overview - Sacramento Day 1 Engaging Our Clients and Markets: MarTech 5/8/2024 CliftonLarsonAllen LLP 7.0 ©2025 CliftonlarsonAllen LLP I 47
141
Program Name Completion Sponsor Total Date
CALIFORNIA STATE
State Association of County Auditors 4/25/2024 ASSOCIATION OF 13.5
COUNTY AUDITORS
CLA The Rainmaker Academy 2024: Target 4/22/2024
The Rainmaker
3.0 (Session 1) Companies
Think Security: New Family Members 1/10/2024 CliftonlarsonAllen LLP 1.0 2024 Total 88.S
2023
A Story of Integrity: Our Code of Conduct (FIRM- 11/3/2023 KPMG LLP 1.5 23-WB-450) Mastering Audit Insights: Key Focus Areas for 10/26/2023 KPMG LLP 1.5 Audits (AUDIT-23-KL-350}
KPMG Clara workflow Journal Entry Analysis 10/20/2023 KPMG LLP 1.0 (AUDIT-20--WB-506) Privacy and Confidentiality at KPMG (FIRM-23- 10/12/2023 KPMG LLP 0.0 WB-604) Data Ethics: Managing Your Private Customer 10/3/2023 Data Linkedln Leaming 2.0
Protecting Information at KPMG 2023 (FIRM-23- 9/13/2023 KPMG LLP 0.0 WB-960) 2023 Engagement Independence for the 8/31/2023 KPMG LLP 1.0 Management Group -Audit (FIRM-23-WB-403}
Al Ethics -An Introduction (FIRM-22-WB-883) 8/30/2023
Intuition Publishing, 0.0 Inc.
Al Ethics - Key Principles {FIRM-22-WB-884) 8/30/2023
Intuition Publishing, 0.0 Inc.
Psychological safety: A conversation with Adam 8/17/2023 KPMG LLP 1.0 Grant and Sandy Torchia Process Understanding - Walkthrough Policy and
Required Work Papers - Experienced team 7/29/2023 KPMG LLP 1.0 members
Persona! Independence for Members of 7/10/2023 KPMG LLP 1.0 Management Group {FIRM-23-WB-409}
GASS 2023 Update (AUD!T-23-KS-305) 6/28/2023 KPMG LLP 2.0 Fraud 101- Misappropriations - CPM!SA (FIRM- 6/19/2023 Checkpoint 4.0 23-WB- CP925) Leaming
Handling Client Export Controlled Information 6/15/2023 KPMG LLP 1.0 2023 (FIRM-22-KS-500}
Building Psychologically Safe Teams {FIRM-22- 5/24/2023 KPMG LLP 1.5 WB-406) Engaging MarketEDGE Behaviors for Audit 5/4/2023 KPMG LLP 4.0 professionals (FIRM-22-NL-415) Adding Value through Diversity (FIRM-LI-WB- 5/2/2023 Linkedln Leaming 1.5 2860033() ©2025 CliftonlarsonAllen LLP I 48
142
Program Name Completion Sponsor Total Date
Public Sector Hot Topics (AUDIT-23-IL-345) 4/28/2023 KPMG LLP 3.5 SOM - 2023 Audit Hot Topics (AUDIT-23-IL-334) 4/28/2023 KPMG LLP 1.0 Delegation and Leverage Model for Managers 4/28/2023 KPMG LLP 1.0 and Partners SOM - Introduction, Inherent risk assessment,
and Risk assessment procedures and Wrap up 4/27/2023 KPMG LLP 3.5 (AUDIT-23-JL-332)
Delegation and Leverage Model for Audit MDs,
Managers and Seniors and TA Senior through 4/27/2023 KPMG LLP 1.0 MDs
Building the Business through Relationships 4/27/2023 KPMG LLP 1.5 (AUDIT-23-IL-337) Estimates Pathway (AUDIT-22-WB-350-EX) 1/23/2023 KPMG LLP 1.0 Creating and Managing Audit Opportunities in
1/7/2023 KPMG LLP 0.0 KPMG Engage (AUDIT-22-WB-321)
2023 Total 36.5
2022
Front Office Transformation Overview {FIRM-22- 12/20/2022 KPMG LLP 0.0 WB-521) We do what is right: Integrity at KPMG FY23 11/24/2022 KPMG LLP 1.5 Protecting Information at KPMG (FIRM-22-WB- 11/1/2022 KPMG LLP 1.0 960) 2022 Engagement Independence - Audit (FIRM- 10/12/2022 KPMG LLP 1.0 22-WB-403) Speaking and Listening Up - Building Your Ethical 9/2/2022 KPMG LLP 1.0 Muscle Memory (AUDIT-22-WB-500) Personal Independence for Members of 7/29/2022 KPMG LLP 1.0 Management Group {FIRM-22-WB-409) Becoming an Inclusive Leader {FIRM-22-WB-514) 7/28/2022 KPMG LLP 0.0 Introduction to Responsible Al Algorithm Design 5/16/2022 Linkedln Leaming 1.0 {FIRM-LI ..
Tech Ethics: Avoiding Unintended Consequences 5/16/2022 Linkedln Leaming 1.5 {FIRM- U-WB-2823140() False Assurance Instructor {AUDIT-22-IL-321-INS) 4/27/2022 KPMG LLP 7.0 Tech enab!ement practice: Controls Instructor 4/26/2022 KPMG LLP 3.0 Tech Enablement Practice: Panel (AUDIT-22-IL- 4/26/2022 KPMG LLP 1.0 305} Tech enablement practice: Substantive 4/26/202.2 KPMG LLP 10.5 Instructor (AUDIT-22-IL-302-INS) Engagement team tech enablement plan 4/26/2022 KPMG LLP 3.0 Instructor Tech enablement practice: Completion and 4/25/2022 KPMG LLP 3.0 interim Instructor (AUDIT-22-IL-304-INS) ©2025 CliftonlarsonAllen LLP I 49
143
Program Name Completion Sponsor Total Date
Tech enablement practice: Risk Assessment
4/25/2022 KPMG LLP 11.0 (AUDIT-22-IL-301-INS)
Engagement Management Instructor (AUDIT-22- 4/25/2022 KPMG LLP 2.5 IL-313-INS) Engagement management Llfecycle for Partners 4/15/2022 KPMG LLP 1.5 through 2nd Year Seniors {AUDIT-22-KS-320) Data Extraction (AUDIT-22-WB-462-EX) 4/13/2022 KPMG LLP 1.5 SLG and the KPMG Clara workflow (AUDIT-22-KL- 4/12/2022 KPMG LLP 1.5 309-VC) Methodology- Key Considerations and Resources
when using Tech-enabled routines (AUDIT-22- 4/11/2022 KPMG LLP 2.0 WB-305-EX)
HERON/SLG Partner/Manager Audit Meeting 3/11/2022 KPMG LLP 12.5 (AUDIT-22-LL-114) 2022 Total 68.0
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144
Monika Long, CPA
CLA (CliftonLarsonAllen LLP)
I Manager
Sacramento, California
Profile
916-241-8927
[email protected]
Monika is an assurance manager in our state and local government practice. After establishing her audit career at KPMG, she chose to take the role of Chief Deputy Auditor for Shasta County. She has also taken on key roles for other governmental agencies such as the City of Palm Springs.
Technical experience
• State and Local Government
r) Counties
Cities
State departments
r Transportation and water districts
Federal and state grant compliance audits
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of Science from California State University, Sacramento, California • Certified Public Accountant, licensed in California
• Beta Alpha Psi Alumnus
• Passionate volunteer at the Ronald McDonald Foundation • Former Treasurer and member of the Active 20-30 Club of Redding #143 Continuing professional education (CPE}
Attends a minimum of 20 credits annually of continuing professional education classes, including a minimum of eight credits of audit and accounting classes, resulting in 120 credits for three-year requirement. 2025
Materiality
Program Name
Single Audit: Compliance Requirements L&G
2025 Total
2024
Completion
Date
2/12/2025
1/23/2025
Sponsor Total
CliftonLarsonAllen Ll.P 1.0
CliftonlarsonAllen LLP 1.0
2.0 ©2025 CliftonlarsonAllen LLP I 51
145
Program Name Completion Sponsor Total Date
Accounting and Auditing Guide on Cryptocurrency 12/31/2024 Checkpoint Learning 1.0 and Digital Assets Accounting for Revenues in Government 12/31/2024 Becker Professional 3.0 (Emphasis on Non-Exchange Transactions) Education Affordable Housing Update 2024 12/31/2024 CliftonLarsonAllen LLP 1.0 Student Financial Aid Industry Perspectives - July 12/31/2024 CliftonLarsonAllen LLP 1.0 2024 GASB Update 2024 - Part 1 12/31/2024 CliftonLarsonAllen LLP 1.0 Single Audit: Direct & Material Compliance 12/30/2024 CliftonLarsonAllen LLP 1.0 Higher Ed Industry Perspectives - May 2024 12/30/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 - 12/30/2024 CliftonLarsonAllen LLP 1.0 Regulated, SLG Accountants' Responsibility Regarding Fraud, Part 12/27/2024 Becker Professional 2.0 2 Education Accountants' Responsibility Regarding Fraud, Part 12/23/2024 Becker Professional 2.0 1 Education AIS and Audit Methodology Refresher 12/20/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 - Private 12/19/2024 CliftonLarsonAllen LLP 1.0 Annual Professional Ethics Update 2024 12/16/2024 Becker Professional 2.5 Education LE.AP 2024: Learn Assurance - Documentation and 12/10/2024 CliftonLarsonAllen LLP 1.0 Materiality Pfx Engagement: Trial Balance 12/10/2024 CliftonLarsonAllen LLP 1.0 Pfx Engagement: An Introduction 12/6/2024 CliftonLarsonAllen LLP 1.0 Think Security: New Family Members 12/5/2024 CliftonLarsonAllen LLP 1.0 2024 Total 22.5
*Monika Long joined CLA in December 2024 and prior CPE is unavailable. ©2025 CliftonlarsonAllen LLP I 52
146
~
Richard (Ricky) Hegner
CLA ( CliftonLarsonAllen LLP)
I Senior
Sacramento, California
209-747-8907
[email protected]
Profile
Ricky is an audit senior with four years of regulated audit experience. His experience includes audits of counties, cities, special districts, and housing authorities.
Technical experience
« Governmental audits
o Counties
o Cities
o State departments
o Air pollution districts, Transit, and Housing agencies • Federal and state grant compliance audits
• Single Audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of science with a major in bioengineering and minor in mathematics from California Lutheran University, Thousand Oaks, California
State and local government experience
Ricky has worked on the following state and local governments:
Counties Cities
Butte* Placer* Chico
Calaveras* San Bernadino McFarland
El Dorado San Luis Obispo State and Other Agencies
Glenn Shasta* California Housing Finance
Humboldt Stanislaus Agency*
Kern Tehama California Infrastructure and
Mendocino
Monterey*
Trinity*
Yuba
Economic Development Bank
Continuing professional education
Easter Sierra Transit
Authority
Sacramento Law Library
Workforce Alliance of the
North Bay
* ACFR Award
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
©2025 CliftonlarsonAllen LLP I 53
147
Program Name Completion Sponsor Total Date
2025
Single Audit Update - February 2025 2/12/2025 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2025 2/3/2025 CliftonLarsonAllen LLP 1.0 2025 Total 2.0
2024
Accounting and Auditing Update Q4 2024 11/5/2024 Becker Professional
2.0 Education
2024 State and Local Government Assurance 6/12/2024 CliftonLarsonAllen LLP 4.5 Overview - Sacramento Day 3 2024 State and Local Government Assurance
6/11/2024 Overview - Sacramento Day 2 CliftonLarsonAllen LLP 9.0 2024 State and Local Government Assurance 6/10/2024 CliftonLarsonAllen LLP 9.0 Overview - Sacramento Day 1 Annual GASB Update 2024 6/4/2024 Becker Professional 2.0 Education Yellow Book and Single Audit Update 2024 5/17/2024 Becker Professional
2.0 Education
Annual GASB Update - 2023 5/9/2024 Becker Professional 2.0 Education Accounting and Auditing Guide on 5/9/2024 Checkpoint Learning 1.0 Cryptocurrency and Digital Assets Tax On boarding: Survival Guide 5/2/2024 CliftonLarsonAllen LLP 1.0 BizOps Learning: Common Errors in Financial
2/9/2024 CliftonLarsonAllen LLP 1.5 Statement Reporting and How to Correct CAAS: Intro to Accounting 2/9/2024 CliftonLarsonAllen LLP 2.0 Data Ingestion 2/9/2024 CliftonLarsonAllen LLP 1.0
BizOps Learning: Preparing and Reviewing 2/9/2024 CliftonLarsonAllen LLP 1.0 Reconciliations Assurance Perspectives - Q4 2023 2/9/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Ql 2024 1/25/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State and Local
1/15/2024 CliftonLarsonAllen LLP 1.0 Government Part 1
The Decentralized Autonomous Organization: Becker Professional Key concepts on the future of blockchain-based 1/1/2024 Education 1.0 corporations
2023 Uniform Guidance Update 1/1/2024 Becker Professional 1.0 Education 2024 Total 43.0
2023
Quality Update · Q4 2023 11/1/2023 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology - Day 1 10/9/2023 CliftonLarsonAllen LLP 8.0 LEAP 2023: Propel Conference 8/2/2023 CliftonLarsonAllen LLP 12.5 LEAP 2023: Propel Assurance Technical Breakout 8/2/2023 CliftonlarsonAllen LLP 1.0 -=00 ©2025 CliftonlarsonAllen LLP I 54
148
Program Name Completion Sponsor Total Date
LEAP 2023: Experience Conference 8/2/2023 CliftonlarsonAllen LLP 6.0 LEAP 2023: Propel Assurance Panel 6/26/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Basics 6/19/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Intermediate 6/19/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - June 6/15/2023 2023 CliftonLarsonAllen LLP 1.0
IT in an Audit, SAS 145 6/6/2023 CliftonLarsonAllen LLP 1.0 Adopting the Standards SAS 143-145 6/5/2023 CliftonLarsonAllen LLP 1.0 2023 Fraud Update 1/17/2023
Becker Professional 3.0 Education
10 Habits of highly successful careers 1/17/2023
Becker Professional 2.0 Education
2023 Total 39.S
2022
Caring Conversations Part 5: Talking Through 9/12/2022 CliftonLarsonAllen LLP 1.0 Tension
Wellness Wednesday 2022: September #1 - 9/7/2022 CliftonLarsonAllen LLP 1.0 Benefits & Your Emotional Health
Caring Conversations Part 4: Talking About 8/22/2022
Change
CliftonLarsonAllen LLP 1.0
State and Local Gov (SLG) Learning Series - Part 5 8/18/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Caring Conversations Part 3: Thanks for the 8/8/2022 Feedback CliftonLarsonAllen LLP 1.0
Wellness Wednesday 2022: August #1 - Benefits 8/3/2022 CliftonLarsonAllen LLP 1.0 & Your Emotional Health Audit: Be in the Know 2022 - Part 2, All Industries 7/26/2022 CliftonLarsonAllen LLP 1.0 Caring Conversations Part 2: Listening Like a 7/25/2022 CliftonLarsonAllen LLP 1.0 Learner
Audit: Be in the Know 2022 - Part 1, All Industries 7/25/2022 CliftonLarsonAllen LLP 1.0 Wellness Wednesday 2022: July #2 - Be Well and 7/20/2022 Belong CliftonLarsonAllen LLP 1.0
Interviewing Techniques for Auditors 7/18/2022 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Learning Series - Part 4 7/14/2022 CliftonLarsonAllen LLP 2.0 Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part 3, 6/29/2022 CliftonLarsonAllen LLP 2.0 GASB 87 - Implementing the Lease Standard
Audit Report Changes: SAS 134, 135, 137, 139 6/28/2022 and 140 CliftonLarsonAllen LLP 1.0
Quality Update - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series - Part 1 4/5/2022 CliftonLarsonAllen LLP 2.0 ©2025 CliftonlarsonAllen LLP I 55
149
Program Name
-
Audit Risk Assessment
Single Audit Update - Ql 2022
2022 Total
Completion
Date
1/30/2022
1/11/2022
Sponsor
CliftonlarsonAllen LLP
CliftonlarsonAllen LLP
Total
3.0 2.0
30.0 ©2025 CliftonlarsonAllen LLP I 56
150
Joey Judson
Cl.A (CliftonLarsonAllen LLP)
I Senior
Sacramento, California
Profile
916-784-7800
[email protected]
Joey is an associate with five years of public sector auditing experience. His industry specialization includes audits of counties, cities, special districts, and state agencies, including single audits. His wealth of knowledge, attention to detail, and years of experience make Joey a pivotal part of our team .
Technical experience
• Governmental audits
o Counties
o Cities
o State departments
o Water, fire, park and sanitation districts
o Housing agencies
• Nonprofit organizations
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of arts in business management economics with an emphasis in accounting from the University of California, Santa Cruz
Key relevant clients
Joey has worked on the following state and local governments:
Counties
Amador
Butte*
El Dorado
Glenn
Humboldt
Inyo
Lake*
Madera*
Mendocino
Mono
Nevada *
San Benito
Shasta*
Trinity
Yuba
Cities
Benicia
Chico*
Hercules
Redding*
Seaside*
State Agencies
California Housing Finance Agency*
State of California*
*ACFRaward
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151
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.
Program Name Completion Sponsor Total Date
2025
California Rules and Regulations 3/21/2025 Checkpoint Learning 2.0 Single Audit Update - February 2025 2/12/2025 CliftonLarsonAllen LLP 1.0 Single Audit: Compliance Requirements 1/23/2025 CliftonLarsonAllen LLP 1.0 L&G 2025 Total 4.0
2024
Quality Update - Q4 2024 11/21/2024 CliftonLarsonAllen LLP 1.0 State Controller's Conference with County 10/24/2024 State Association ot 9.0 Auditors County Auditors GASB Update 2024 - Part 2 8/15/2024 CliftonLarsonAllen LLP 1.0 2024 State and Local Government
6/12/2024 CliftonLarsonAllen LLP 4.5 Assurance Overview - Sacramento Day 3 2024 State and Local Government
6/11/2024 CliftonLarsonAllen LLP 9.0 Assurance Overview - Sacramento Day 2 2024 State and Local Government 6/10/2024 CliftonLarsonAllen LLP 9.0 Assurance Overview - Sacramento Day 1 Quality Update - Q2 2024 5/28/2024 CliftonLarsonAllen LLP 1.0 State Association of County Auditors CALIFORNIA STATE
4/25/2024 ASSOCIATION OF 13.0 Spring Conference COUNTY AUDITORS Single Audit Update - February 2024 2/8/2024 CliftonlarsonAllen LLP 1.0 Quality Update - Ql 2024 1/25/2024 CliftonlarsonAllen LLP 1.0 2024 Total 49.5
2023
Becoming a Manager 12/20/2023 Becker Professional 2.0 Education The truth about multitasking 12/20/2023 Becker Professional 1.0 Education 10 Habits of highly successful careers 12/20/2023 Becker Professional 2.0 Education Yellow Book and Single Audit Update - 12/20/2023 Becker Professional
1.5 2023 Education
Assurance Perspectives - Q4 2023 11/7/2023 CliftonlarsonAllen LLP 1.0 78th Annual State Controller's Conference CALIFORNIA STATE with County Auditors 10/25/2023 ASSOCIATION OF 6.5
COUNTY AUDITORS
AIS and Audit Methodology - Day 1 8/15/2023 CliftonLarsonAllen LLP 8.0 ©2025 CliftonlarsonAllen LLP I 58
152
Program Name Completion Sponsor Total Date
Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Analytical Tools - Basics 6/19/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 6/15/2023 CliftonLarsonAllen LLP 1.0 June 2023
IT in an Audit, SAS 145 6/6/2023 CliftonLarsonAllen LLP 1.0 Adopting the Standards SAS 143-145 6/5/2023 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2023 5/24/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 5/18/2023 CliftonLarsonAllen LLP 1.0 May 2023 #2
State and Local Gov (SLG) Industry Series - 5/4/2023 CliftonLarsonAllen LLP 1.0 May 2023 #1
GASB for State and Local Government 4/27/2023 CliftonLarsonAllen I.LP 1.0 2023 - Part 1
Single Audit Update - April 2023 4/24/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series - 4/6/2023 April 2023 CliftonLarsonAllen LLP 1.0
Single Audit Update - January 2023 1/10/2023 CliftonLarsonAllen LLP 1.0 2023 Total 34.0
2022
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.0 Quality Update - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 1.0 Independence and Ethics Update 2022 - 11/10/2022
Fundamentals
CliftonLarsonAllen LLP 2.0
77th Annual State Controller's Office with 10/26/2022
ST ATE ASSOCIATION 6.0
County Auditors OF COUNTY AUDITORS
Audit: Be in the Know 2022 - Part 4, State 8/23/2022 and Local Government CliftonLarsonAllen LLP 1.0
Audit: Be in the Know 2022 - Part 3, State 8/22/2022 and Local Government CliftonLarsonAllen LLP 1.0
State and Local Gov (SLG) Learning Series - 8/18/2022 CliftonLarsonAllen LLP 1.0 Part 5
Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Audit: Be in the Know 2022 - Part 1, All 7/25/2022 CliftonLarsonAllen LLP 1.0 Industries
State and Local Gov (SLG) Learning Series - 7/14/2022 CliftonLarsonAllen LLP 2.0 Part 4
State and Local Gov (SLG) learning series -
Part 3, GASB 87 - Implementing the Lease 6/29/2022 CliftonLarsonAllen LLP 2.0 Standard
Assurance Perspectives - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 2.0 Quality Update· Q2 2022 5/26/2022 CliftonLarsonAllen LLP 1.0 © 2025 CliftonlarsonAllen LLP I 59
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Program Name Completion Sponsor Total Date
State and Local Gov (SLG) learning series -
Part 2: Project Management for Effective 5/20/2022 CliftonLarsonAllen LLP 2.0 Cross-Utilization: Leveraging Our Tools
Annual Conference of the State CALIFORNIA STATE
Association of County Auditors 4/13/2022 ASSOCIATION OF 13.5
COUNTY AUDITORS
GASB for State and Local Government #1 4/5/2022 CliftonLarsonAllen LLP 2.0 CLA Update on Coronavirus State and Local
Fiscal Recovery Funds (CSLFRF) Funded by 1/27/2022 CliftonLarsonAllen LLP 1.0 ARPA
Assurance Perspectives - Ql 2022 1/13/2022 CliftonLarsonAllen LLP 2.0 Single Audit Update - Ql 2022 1/11/2022 CliftonLarsonAllen LLP 2.0 2022Total 46.5
P eseceesi sew
CPAS I CONSULTANTS I WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAelobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2025 CliftonlarsonAllen LLP I 60
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April 9, 2025
Proposal to provide professional
audit services to:
Exhibit C
City of Los Banos, California
Cost Proposal
Prepared by:
Richard Gonzalez, CPA, Principal
[email protected]
Direct 916-677-5760
CPAS I CONSULTANTS I WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/ disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. ©2025 CliftonlarsonAllen LLP
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1. Total All-Inclusive Maximum Price
Having upfront conversations builds relationships.
The value we can provide your organization goes beyond meeting your compliance needs. We can help you discover opportunities to enhance your performance and achieve your strategic goals. Our insights and strategies are tailored to your specific situation and represent a return on your investment.
Based on our understanding of your requirements, we propose the following fees:
Attachment A
City of Los Banos
RFP for Professional Auditing Services
IX. ATTACHMENT A
AUDIT WORK COST PROPOSAL FORM
SERVICE 2024/25 2025/26 2026/27 2027/28 2028/29
Cirv Audit and Related Repo1ts $59,500 $60,700 $61,900 $63,100 $64,400 GANN Limit Review Repo1t $1,250 $1,250 $1,250 $1,250 $1,250 Single Audit and Related Repo1ts $6,865 $7,000 $7,100 $7,200 $7,300 Abandoned Vehicle Abatement
(AVA) Report $2,840 $2,900 $3,000 $3,100 $3,200
GASB 68 - Pension Reoo1tine. $1,550 $1,550 $1,550 $1,500 $1,500 GASB 75 - OPEB Repo1ting $1,550 $1,550 $1,550 $1,500 $1,500 GASB 103 - Implementation - $5,000 - - -
Total for FY (not to exceed) $73,555 $79,950 $76,350 $77,750 $79,250 *Proposed fees for single audit include up to 1 major program based on most recent single audit report. Additional major programs billed at $5,000 each.
©2025 CliftonlarsonAllen LLP I 2
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Attachment B ..
City of Los Banos
RFP for Professional Auditing Se1vices
X. ATTACHMENTB
ESTIMATE OF COST
Name of Firm: CLA
Address:915 Highland Pointe Drive, Suite 300, Roseville, CA 95678 Contact fufonnation: Rich Gonzalez, Principal
Phone: 916-677-5760
Email: [email protected]
Auditors Standard Hourly Billine Rates
POSITION 2024/25 2025/26 2026/27 2027/28 2028/29
Pai1ner $400 $410 $420 $430 $440
Manager $260 $270 $280 $290 $300
Senior Accountant $185 $190 $190 $190 $190
Staff Accountant $130 $130 $130 $130 $130
Cleiical $110 $110 $110 $110 $110
Our fee quote is designed with an understanding that:
• The City personnel will provide documents and information requested in a timely fashion. • The operations of your organization do not change significantly and do not include any future acquisitions or significant changes in your business operations.
• There are not significant changes to the scope, including no significant changes in auditing, accounting, or reporting requirements.
The 5% technology and client support fee, which is included in the not to exceed fees listed above, supports our continuous investment in technology and innovation to enhance your experience and protect your data.
Fee increase
Our fees are based on professional standards and regulations currently in effect and barring any changes in the nature or requirements of the engagement, our annual fees will increase in accordance with the increases in our payroll and overhead costs. In addition, costs could increase due to substantial changes in your office locations, asset size and/or operational structure. If fee increases are expected outside of the ranges provided above, we would discuss with management prior to the completion of the work. ©2025 CliftonlarsonAllen LLP I 3
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No surprises
Our clients don't like fee surprises. Neither do we. If changes or complexities occur - or any "out-of-scope" work is required - we'll discuss a revised fee proposal with you first.
It's not our policy or practice to bill our clients every time we receive a phone call or email. We're invested in our relationships and strongly encourage intentional and frequent communication. Contact us year-round as changes or questions arise.
Our last word on fees: we're committed to serving you and creating a longstanding relationship. If fees are a deciding factor in your selection of a professional services firm, give us a call and let's discuss.
Transparent: Clear, authentic communication and market-based fees.
2. Manner of Payment
Terms of payment
Our invoices for these fees will be rendered in a manner consistent with our Statement of Work and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and will not be resumed until your account is paid in full. ©2025 CliftonlarsonAllen LLP I 4
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TO:
FROM:
DATE:
LOsBanos
t 11,c Cro~~road.s of California
Agenda Staff Report
Mayor and City Council Members ~
Minnie Moreno, Finance Director/"'
June 4, 2025
TYPE OF REPORT: Consent Agenda
SUBJECT: Entering into a Professional Services Agreement with Harshwal & Company, LLP for Specialized Auditing Services of Capital Projects Recommendation:
That the City Council adopt the Resolution authorizing the Interim City Manager to execute a Professional Services Agreement with Harshwal & Company, LLP to perform Specialized Auditing Services of the City's Capital Projects, in an amount not to exceed of $45,000.00.
Background:
Over the past two fiscal years, 2022-23 and 2023~24, the City successfully delivered approximately 4 7 Capital Projects, representing a significant investment in public infrastructure and community development. These projects, which spanned various categories such as transportation, facilities, utilities, and parks, accounted for an estimated total expenditure of $34 million. This substantial level of activity underscores the City's ongoing commitment to maintaining and improving essential public assets, while also highlighting the importance of ensuring financial transparency and accountability through specialized auditing services.
Discussion:
On April 18, 2025, the City released a Request for Proposals (RFP) soliciting the services of a qualified consultant to perform Specialized Auditing Services of its Capital Projects.
The submission deadline was May 20, 2025 and the City, through the office of the City Clerk, received two proposals:
1. Eide Bailly, LLP
ITEM 7G
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2. Harshwal & Company, LLP
A selection committee conducted a thorough review and evaluation of all submitted proposals in accordance with the criteria outlined in the Request for Proposals (RFP).
Following this comprehensive assessment, the committee determined that Harshwal & Company, LLP demonstrated the highest qualifications, experience, and understanding of the project scope. As a result, the firm was ranked as the most qualified consultant to provide the specialized auditing services requested by the City.
If approved, Harshwal & Company, LLP will initiate the Specialized Audit upon receipt of the Notice to Proceed. As outlined in the RFP, the project is scheduled for completion no later than December 31, 2025.
The Audit Approach will consist of:
• Planning and Risk Assessment
o Determine Audit Sample Size and Use of Statistical Sampling • Fieldwork and Transactional Testing
o Use Analytical Procedures
o Review of Internal Control Structures
o Identify Laws and Regulations
• Reporting and Recommendation
o Summary of observations, conclusions and actionable recommendations Staff will report back to City Council to formally present the findings of the audit and provide any associated recommendations.
Fiscal Impact:
Appropriations in the amount of $45,000 have been included in the Fiscal Year 2025-26 budget under the Administration Department to support the recommended agreement.
The funding will be allocated across the General Fund, Water Fund, and Wastewater Fund.
Reviewed by:
Gary Brizzee, Interim City Manager
Attachments:
Resolution
Professional Service Agreement
MinA~Director
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RESOLUTION NO. --
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF LOS BANOS AUTHORIZING THE
INTERIM CITY MANAGER TO EXECUTE A
PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF LOS BANOS AND
HARSHWAL & COMPANY, LLP TO PERFORM
SPECIALIZED AUDITING SERVICES OF
CAPITAL PROJECTS.
WHEREAS, on May 20, 2025 the City of Los Banos received proposals from qualified consultants to perform Specialized Auditing Services of the City's Capital Projects; and
WHEREAS, the selection committee reviewed the proposals and concluded that Harshwal & Company, LLP was the most-qualified firm to provide the requested services; and
WHEREAS, the City Attorney has prepared the Professional Services Agreement between the City of Los Banos and Harshwal & Company, LLP for said services; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Los Banos does hereby authorize the Interim City Manager to execute the Professional Services Agreement with Harshwal & Company, LLP to perform Specialized Auditing Services in the amount not to exceed of $45,000.00.
The foregoing Resolution was introduced at a regular meeting of the City Council of the City of Los Banos held on the 4th day of June 2025, by Council Member __ _ who moved its adoption, which motion was duly seconded by Council Member __ _ and the Resolution adopted by the following vote:
AYES:
NOES:
ABSENT:
APPROVED:
Michael Amabile, Mayor
ATTEST:
Lucille L. Mallonee, City Clerk
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PROFESSIONAL SERVICES AGREEMENT
FOR SPECIALIZED AUDITING SERVICES
HARSHWAL & COMPANY, LLP
THIS AGREEMENT is made and entered into this __ day of ___ 2025, by and between the City of Los Banos, a California municipal corporation (herein referred to as "City") and Harshwal & Company, LLP (herein referred to as "Consultant or Auditor").
RECITALS
A. WHEREAS, City proposes to have Consultant perform the services described herein below;
B. WHEREAS, Consultant represents that it has that degree of specialized expertise contemplated within California Government Code, Section 37103, and holds all necessary licenses to practice and perform the services herein contemplated; C. WHEREAS, City has solicited and received a proposal from Consultant, has reviewed the previous experience and evaluated the expertise of Consultant, and desires to retain Consultant to render professional services under the terms and conditions set forth in this Agreement;
D. WHEREAS, City and Consultant desire to contract for specific services described below and desire to set forth their rights, duties and liabilities in the services to be performed; and E. WHEREAS, no official or employee of City has a financial interest, within the provisions of California Government Code, Sections 1090-1092, in the subject matter of this Agreement.
NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:
1. The Contract Documents. The complete Contract consists of the following documents: This Professional Services Agreement and attached Exhibits; the City's Request for Proposals for Specialized Auditing Services; Auditor's Proposal for Specialized Auditing Services dated May 15, 2025. These documents are all incorporated by reference. The documents comprising the complete contract are collectively referred to as the Contract Documents. Any and all obligations of the City and the Auditor are fully set forth and described therein. All of the above documents are intended to cooperate so that any work called for in one and not mentioned in the other or vice versa is to be executed the same as if mentioned in all documents. In the event of any conflict between the printed provisions of this Contract and those of the City's Request for Proposal and Auditor's Proposal for Specialized Auditing Services, the provisions of this Contract shall prevail.
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2. Term. The term of this Agreement shall commence on or before July 1, 2025 and shall terminate upon completion of specialized auditing services, unless terminated earlier as set forth herein.
3. Scope of Services. Consultant shall provide the professional services described in Exhibit A attached hereto and incorporated herein by this reference and as set forth in Auditor's Proposal of Specialized Auditing Services dated May 15, 2025 attached hereto as Exhibit Band incorporated herein by this reference.
Notwithstanding services described above, the City may request and Consultant may agree to perform other services. The scope of such services and compensation shall be agreed to in writing, signed by both parties and shall become a part of this Agreement. 3 .1. All professional services shall be performed by Consultant or under Consultant's superv1s10n. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel experienced in their respective fields and in a manner consistent with the standards of care, diligence and skill ordinarily exercised by professional Consultants in accordance with sound professional practices.
3.2 Consultant acknowledges that City may enter into agreements with other consultants for services similar to the services that are subject to this Agreement or may have its own employees perform services similar to those services contemplated by this Agreement.
4. Time of Performance. Time is of the essence in the performance of services under this Agreement and the services shall be performed to completion in a diligent and timely manner in accordance with the time requirements set forth in Exhibit A attached hereto and incorporated herein by this reference. The failure by Consultant to perform the services in a diligent and timely manner may result in termination of this Agreement by the City. Unless agreed otherwise the audit shall be completed and the final products shall be delivered to the City on or before December 31, 2025.
Notwithstanding the foregoing, Consultant shall not be responsible for delays due to causes beyond Consultant's reasonable control. However, in the case of any such delay in the services to be provided for the Project, each party hereby agrees to provide notice to the other party so that all delays can be addressed.
5. Compensation. City shall pay Consultant for the services on a time and expense not-toexceed basis in accordance with the provisions of this Section and the Pricing Proposal submitted by Consultant attached hereto as Exhibit C and incorporated herein by reference. Consultant's compensation for all work performed in accordance with this Agreement, including all reimbursable items and sub Consultant fees, shall not exceed $45,000.00 unless authorized in writing by the City.
5.1 Consultant shall submit monthly invoices to City describing the work performed the preceding month. Consultant's bills shall include the name of the person who performed the work, a brief description of the services performed and the specific Task in the Scope of Services 163
to which it relates, the date the services were performed, the.number of hours spent.on all work billed on an hourly basis, and a description of any reimbursable expenditures. No billing rate changes shall be made during the term of this Agreement without the prior written approval of City. City shall pay Consultant no later than thirty (30) days after receipt of the monthly invoice by the City.
5.2 City shall reimburse Consultant only for those costs or expenses specifically approved in this Agreement, or specifically approved in advance by City. Unless otherwise approved, such costs shall be limited and in accordance with Schedule of charges set forth in the Proposal attached hereto as Exhibit D and incorporated herein by reference.
5.3 Consultant shall not receive any compensation for Additional Work without the prior written authorization of City. As used herein, "Additional Work" means any work that is determined by City to be necessary for the proper completion of the Project, but which is not included within the Scope of Services and which the parties did not reasonably anticipate would be necessary at the execution of this Agreement. Compensation for any authorized Additional Work shall be billed in accordance with the Billing Rates as set forth in Exhibit D and on the terms set forth in this Article 5.
6. Contract Administration. The Finance Director shall have the authority to act for City under this Agreement. The Finance Director or his/her authorized representative shall represent City in all matters pertaining to the services to be rendered pursuant to this Agreement.
Consultant shall designate a representative for purposes of this Agreement who shall have the authority to act for Consultant under this Agreement.
7. Indemnification. When the law establishes a professional standard of care for Consultant's Services, to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City and any and all of its officials, employees and agents from and against any and all losses, liabilities, damages, costs, and expenses, including legal counsel's fees and costs but only to the extent the Consultant ( and its Sub consultants), are responsible for such damages, liabilities and costs on a comparative basis of fault between the Consultant (and its Sub consultants) and the City in the performance of professional services under this agreement.
Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend, and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel's fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Consultant or by any individual or City for which Consultant is legally liable, including, but not limited to officers, agents, employees, or subcontractors of Consultant.
Notwithstanding the foregoing, nothing herein shall be construed to require Consultant to indemnify the Indemnified Parties from any Claim arising from the active negligence or willful misconduct of the Indemnified Parties. Nothing in this indemnity shall be construed as authorizing 164
any award of attorney's fees in any action on or to enforce the terms of this Agreement. This indemnity shall apply to all claims and liability regardless of whether any insurance policies are applicable. The policy limits do not act as a limitation upon the amount of indemnification to be provided by the Consultant.
In the event the City indemnitees are made a party to any action, lawsuit, or other adversarial proceeding arising from Consultant's performance of this agreement, the Consultant shall provide a defense to the City indemnitees, or at the City's option, reimburse the City indemnitees their costs of defense, including reasonable legal counsels' fees, incurred in defense of such claims.
8. Insurance. Without limiting Consultant's indemnification of City, and prior to commencement of work. Consultant shall obtain, provide and maintain at its own expense during the term of this Agreement, a policy or policies of liability insurance of the type and amounts described below and in a form satisfactory to City.
A. Certificates of Insurance. Consultant shall provide certificates of insurance with original endorsements to City as evidence of the insurance coverage required herein. Insurance certificates must be approved by the City Attorney prior to commencement of performance or issuance of any permit. Current certification of insurance shall be kept on file with City at all times during the term of this Agreement.
B. Signature. A person authorized by the insurer to bind coverage on its behalf shall sign certification of all required policies.
C. Acceptable Insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance in the State of California, with an assigned policyholders' Rating of A (or higher) and Financial Size Category Class VII ( or larger) in accordance with the latest edition of Best's Key Rating Guide, unless otherwise approved by the City Attorney.
D. Coverage Requirements.
i. Workers' Compensation Coveraee. Consultant shall maintain Workers' Compensation Insurance (Statutory Limits) and Employer's Liability Insurance with limits of at least one million dollars ($1,000,000). Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees, and volunteers.
ii. General Liability Coverage. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than two million dollars ($2,000,000) per occurrence, four million dollars ($4,000,000) general aggregate, for bodily injury, personal injury, and property damage, including without limitation, blanket contractual liability. Consultant's general liability policies shall be primary and non-contributory, and be endorsed using Insurance Services Office form CG 20 10 to provide that City and its officers, officials, employees, and agents shall be additional insureds 165
under such policies. For construction contracts, an endorsement providing completed operations to the additional insured, ISO form CG 20 37, is also required. m. Automobile Liability Coverage. Consultant shall provide auto liability coverage for owned, non-owned, and hired autos using ISO Business Auto Coverage form CA 00 01, or the exact equivalent, with a limit of no less than two million dollars ($2,000,000) per accident. If Consultant owns no vehicles, this requirement may be met through a non-owned auto endorsement to the CGL policy.
iv. Professional Errors and Omissions Insurance. Consultant shall maintain professional liability insurance that insures against professional errors and omissions that may be made in performing the Services to be rendered in connection with this Agreement, in the minimum amount of two million dollars ($2,000,000) per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement, and Consultant agrees to maintain continuous coverage through a period no less than three years after completion of the services required by this agreement.
E. Endorsements. Each general liability and automobile liability insurance policy shall be endorsed with the following specific language:
i. The City, its elected or appointed officers, officials, employees, agents and volunteers are to be covered as additional insureds with respect to liability arising out of work performed by or on behalf of the Consultant.
ii. This policy shall be considered primary insurance as respects to City, its elected or appointed officers, officials, employees, agents and volunteers as respects to all claims, losses, or liability arising directly or indirectly from the Consultant's operations or services provided to City.
Any insurance maintained by City, including any self-insured retention City may have, shall be considered excess insurance only and not contributory with the insurance provided hereunder. m. This insurance shall act for each insured and additional insured as though a separate policy had been written for each, except with respect to the limits of liability of the insuring company.
iv. The insurer waives all rights of subrogation against City, its elected or appointed officers, officials, employees, agents and volunteers.
v. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its elected or appointed officers, officials, employees, agents or volunteers.
vi. The insurance provided by this policy shall not be suspended, voided, canceled, or reduced in coverage or in limits, by either party except after thirty (30) calendar days (10 calendar days written notice of non-payment of premium) written notice has been received by City. 166
8.1 Nothing in this Section shall _be construed as limiting in any way, the indemnification provision contained in this Agreement, or the extent to which Consultant may be held responsible for payments of damages to persons or property.
9. Nondiscrimination. In the performing of this Agreement, Consultant shall not discriminate against any subcontractor, employee or applicant for employment because of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, marital status, sex, age, or sexual orientation race, religion, color, national origin, handicap, ancestry, sex or age.
10. Independent Contractor. It is understood that City retains Consultant on an independent contractor basis and Consultant is not an agent or employee of City. The manner and means of conducting the work are under the control of Consultant, except to the extent they are limited by statute, rule or regulation and the expressed terms of this Agreement. Nothing in this Agreement shall be deemed to constitute approval for Consultant or any of Consultant's employees or agents, to be the agents or employees of City. Consultant shall have the responsibility for and control over the means of performing the work, provided that Consultant is in compliance with the terms of this Agreement. Anything in this Agreement that may appear to give City the right to direct Consultant as to the details of the performance or to exercise a measure of control over Consultant shall mean only that Consultant shall follow the desires of City with respect to the results of the services.
10.1 The Consultant shall at all times remain an independent contractor with respect to the services to be performed under this Agreement and shall be responsible for the payment of Federal and State Employer Withholding Taxes, Unemployment Insurance Taxes, FICA Taxes, Retirement, Life and/or Medical Insurance, and Worker's Compensation Insurance for the employees of the Consultant or any other person performing services under this Agreement.
Consultant and its employees are not entitled to the rights or benefits afforded to City's employees, including disability or unemployment insurance, workers' compensation, medical insurance, sick leave, or any other employment benefit. Consultant agrees to indemnify and hold City harmless from any claims, costs, losses, fees, penalties, interest, or damages suffered by City as a result of any claim by any person or entity contrary to the provisions of this Section 10.
11. Ownership of Documents. All documents, information and materials of any and every type prepared by the Consultant pursuant to this Agreement shall be the property of the City.
Such documents shall include but not be limited to all findings, reports, documents, information and data including, but not limited to, electronic media, computer tapes or discs, files, and tapes furnished or prepared or accumulated by the Consultant in performing work under this Agreement, whether completed or in process.
12. Confidentialitv. All City information disclosed to Consultant during the course of performance of services under this Agreement shall be treated as confidential and shall not be disclosed to any other persons or parties except as authorized by City, excepting that information which is public record and subject to disclosure pursuant to the Public Records Act, or othervvise required by law. All documents, including drafts, notes and communications that result from the services in this Agreement, shall be kept confidential unless City authorizes in writing the release 167
of information, excepting that information.which is public record and subject to disclosure pursuant to the Public Records Act, or otherwise required by law.
13. Access to Records. Consultant shall maintain all books, records, documents, accounting ledgers, and similar materials relating to work performed for City under this Agreement on file for at least three (3) years following the date of final payment to Consultant by City. Any duly authorized representative(s) of City shall have access to such records for the purpose of inspection, audit and copying at reasonable times, during Consultant's usual and customary business hours. Consultant shall provide proper facilities to City's representative(s) for access and inspection. Consultant shall be entitled to reasonable compensation for time and expenses relate to such access and inspection activities, which shall be considered to be an additional service to the City, subject to the provisions of Section 4 hereinabove.
14. Conflict of Interest. The Consultant or its employees may be subject to the provisions of the California Political Reform Act of 1974 (the "Act"), which (1) requires such persons to disclose any financial interest that may foreseeably be materially affected by the work performed under this Agreement, and (2) prohibits such persons from making, or participating in making, decisions that will foreseeably financially affect such interest.
If subject to the Act, Consultant shall conform to all requirements of the Act. Failure to do so constitutes a material breach and is grounds for immediate termination of this Agreement by City. Consultant shall indemnify and hold harmless City for any and all claims for damages resulting from Consultant's violation of this Section.
Consultant represents that neither Consultant, nor any of its employees, agents or subcontractors, have a conflict of interest with respect to the work to be performed under this Agreement, nor shall such individuals, during this term of this Agreement, acquire any interest, which would conflict in any manner with the performances of services hereunder.
15. Assignment. This is a personal service contract, and the duties set forth herein shall not be delegated or assigned to any person or entity without the prior written consent of City.
Consultant may engage a subcontractor(s) as permitted by law and may employ other personnel to perform services contemplated by this Agreement at Consultant's sole cost and expense.
16. Compliance with Laws, Rules, Regulations. Consultant shall perform the services required by this Agreement in compliance with all applicable Federal and California employment laws including, but not limited to, those laws related to minimum hours and wages; occupational health and safety; fair employment and employment practices; workers' compensation insurance and safety in employment; and all other Federal, State and local laws and ordinances applicable to the services required under this Agreement. Consultant shall indemnify and hold harmless City from and against all claims, demands, payments, suits, actions, proceedings, and judgments of every nature and description including attorneys' fees and costs, presented, brought, or recovered against City for, or on account of any liability under any of the above-mentioned laws, which may be incurred by reason of Consultant's performance under this Agreement.
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17. Integration; Amendment. This Agreement represents the entire understanding of City and Consultant as to those matters contained herein. No prior oral or written understanding shall be of any force or effect with respect to those matters covered in it. This Agreement may not be modified or altered except by amendment in writing sign by both parties.
18. Severability. If any part of this Agreement is found to be in conflict with applicable laws, such part shall be inoperative, null, and void insofar as it is in conflict with said laws, but the remainder of the Agreement shall continue to be in full force and effect.
19. WaiverNaliditv. Consultant agrees that waiver by City of any one or more of the conditions of performance under this Agreement shall not be construed as waiver of any other condition of performance under this Agreement. The acceptance by the City of the performance of any work or services by Contractor shall not be deemed to be a waiver of any term or condition of this Agreement.
20. Jurisdiction. City and Consultant agree that the law governing this Agreement shall be that of the State of California. Any suit brought by either party against the other arising out of the performance of this Agreement shall be filed and maintained in the County of Merced.
21. Licenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any subcontractors have all licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice their respective professions.
Consultant represents and warrants to City that Consultant and its employees, agents, any subcontractors shall, at their sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals that are legally required to practice their respective professions. In addition to the foregoing, Consultant and any subcontractors shall obtain and maintain a valid Business License from City during the term of this Agreement.
22. Notice. Any notices required to be given pursuant to this Agreement shall be deemed to have been given by their deposit, postage prepaid, in the United States Postal Service, addressed to the parties as follows:
To City:
City of Los Banos
Finance Director
520 J Street
Los Banos, California 93635
To Consultant:
Harshwal & Company, LLP
Adi Harshwal, Partner
11405 W. Bernardo Court, Suite A
San Diego, CA 92127
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Nothing hereinabove shall prevent either City or Consultantfrom personally deliverjng any such notices to the other.
23. Acceptance Of Facsimile Or Electronic Signatures. The Parties agree that this Contract, agreements ancillary to this Contract, and related documents to be entered into in connection with this Contract will be considered signed when the signature of a party is delivered by facsimile transmission or scanned and delivered via electronic mail. Such facsimile or electronic mail copies will be treated in all respects as having the same effect as an original signature.
24. Termination. City may, in its sole discretion, terminate this Agreement at any time and for any reason whatsoever by giving written notice of such termination to Consultant. In the event of such termination, Consultant shall immediately stop rendering services under this Agreement unless directed otherwise by the City. In the event of such termination, Consultant shall be entitled to compensation for all services rendered and work performed for City to the date of such termination.
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IN WITNESS WHEREOF, the p<l.rties hereto have executed this Agreement on the dates set forth below.
Date: --- 2025 --~
Date: _____ ~ 2025
ATTEST:
CITY CLERK
Lucille L. Mallonee, City Clerk
APPROVED AS TO FORM:
William A. Vaughn
City Attorney
Harshwal & Company, LLP
by: Adi Harshwal, Partner
CITY OF LOS BANOS, a California
municipal corporation
by: Gary Brizzee, Interim City Manager
171
Exhibit A
City of Los Banos
RFP for Specialized Auditing Services
REQUEST FOR PROPOSALS
Specialized Auditing Services
NOTICE IS HEREBY GIVEN that the City of Los Banos ("City") is issuing this Request for Proposal ("RFP") for Specialized Auditing Services of its Capital Projects.
Proposers are solely responsible for ensuring proposals are received by the City on or before the submittal deadline. Proposals must be received no later than 3:00 p.m., on May 20, 2025, at the following address:
City of Los Banos
Attn: Lucille L. Mallonee, City Clerk
520 J Street
Los Banos, CA 93635
An original copy must be signed by a representative authorized to bind the company. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package.
Failure to comply with the requirements set forth in this RFP may result in disqualification. Proposals and/or modifications received subsequent to the hour and date specified above will not be considered. Submitted proposals may be withdrawn at any time prior to the submission time specified in this RFP, provided notification is received in writing before the submittal deadline. Proposals cannot be changed or withdrawn after the submittal deadline. No handwritten notations or corrections will be allowed. The responding Proposer is solely responsible for all costs related to the preparation of the proposal.
The City reserves the right to reject all proposals and to waive any minor informalities or irregularities contained in any proposal. Acceptance of any proposal submitted pursuant to this RFP shall not constitute any implied intent to enter into a contract.
The contract award, if any, will be made to the firm who, in the City's sole discretion, is best able to perform the required services in a manner most beneficial to the City.
Please submit all inquiries to [email protected]. llPage
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RFP for Specialized Auditing Services
I. INTRODUCTION ...................................................................................................................................... 4 A. General Information ................................................................................................................................. 4 B. Term of Engagement ... ...... ....................................................................................................................... 4 II. NATURE OF SERVICES REQUIRED ..................................................................................................... 4 A. Scope of the Work to be Performed ......................................................................................................... 4 III. DESCRIPTION OF TI-IE GOVERNMENT ............................................................................................... 5 A. Background Information .......................................................................................................................... 5 IV. TIME REQUIREMENTS ........................................................................................................................... 5 A. Proposal Calendar .................................................................................................................................... 5 B. Date Audit May Commence ..................................................................................................................... 5 C. Date Reports Are Due .............................................................................................................................. 5 V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION ..................... 6 A. Finance Department and Clerical Assistance .............. ............................................................................. 6 B. Work Area, Telephone, and Office Equipment ........................................................................................ 6 C. Report Preparation .............................................................................. ...................................................... 6 VI. PROPOSAL REQUIREMENT ...................................................................................................... ............ 6 A. General Requirements .............................................................................................................................. 6 B. Format for Technical Proposal ................................................................................................................. 7 C. Contents of Technical Proposal. ............................................................................................................... 7
1. License to Practice in California .................................................................................................. ........ 7
2. Independence ........................................................................................................................................ 7
3. Firm Qualifications and Experience ..................................................................................................... 8
4. Partner, Supervisory and Staff Qualifications and Experience .. ..... ..................................................... 8
5. Similar Engagements with Other Government Entities ....................................................................... 8
6. Specific Audit Approach ...................................................................................................................... 9
7. Identification Anticipated Potential Audit Problems ............................................................................ 9
8. Insurance Coverage ........................................................................ ...................................................... 9 D. Contents of Cost Proposal ...................................................................................................................... 10
1. Total All-Inclusive Maximum Price ................................................................................................... 10
2. Manner of Payment .............................. .............................................................................................. 10 VIL EVALUATION PROCEDURES .............................................................................................................. 10 A. Review of Proposals ............................................................................................................................... 10 B. Evaluation Criteria ............................................................ ................ .. ................................................... 10 21Page
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RFP for Specialized Auditing Services
•·• . ~- ., '
VIII. SPECIAL CONDITIONS ......................................................................................................................... 11 A. Contract and Insurance Requirements .................................................................................................... 11 B. Reservations ........................................................................................................................................... 11 C. Public Records ........................................................................................................................................ 12 D. Right to Cancel and Amend ................................................................................................................... 12 E. Proposer's Questions .............................................................................................................................. 12 F. Additional Information .............................................................................................................................. 12 G. Conflict of Interest ................................................................................................................................. 12 H. Release of Public Information ................................................................................................................ 12 I. Non-Assignment ........................................................................................................................................ 12 J. Collusion .................................................................................................................................................... 13 K. Debarment .............................................................................................................................................. 13 L. Equal Employment Opportunity Compliance ........................................................................................ 13 M. Right to Audit. ........................................................................................................................................ 13 IX. ATTACHMENT A ................................................................................................................................... 14 X. ATTACHMENT B ................................................................................................................................... 15 XI. ATTACHMENT C ................................................................................................................................... 16 31Page
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City of Los Banos
RFP for SpecializedAuditing Services
I. INTRODUCTION
A. General Information
The City of Los Banos is requesting proposals from qualified certified public accountant firms to audit its Capital Projects. The audit is responsible for providing: (a) an independent appraisal of City operations to ensure policies and procedures are in place and comply with current laws and regulations, inclusive of purchasing and contracting; (b) information that is accurate and reliable; ( c) assurance that assets are properly recorded and safeguarded; ( d) assurance that risks are identified and minimized; and ( e) assurance that resources are used economically and efficiently and that the City's objectives are being achieved. The audit will cover Capital Projects from July 1, 2022 - June 30, 2024.
To be considered, the original signed proposal and two (2) duplicates of the proposal are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. Proposals must be submitted to Lucille L. Mallonee, City Clerk, 520 J Street, Los Banos, CA 93635, by 3:00 p.m. on May 20, 2025. Proposals submitted by facsimile or email are not acceptable and will not be considered. The City reserves the right to reject any or all proposals submitted.
During the evaluation process, the City of Los Banos reserves the right, where it may serve the City's best interest, to request additional information or clarification from proposers, or to allow corrections of errors or omissions. At the discretion of the City of Los Banos, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.
The City reserves the right to retain all proposals submitted and to use any idea(s) in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in the request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Los Banos and the firm selected.
It is anticipated the selection of a firm will be completed by June 1, 2025. Following the notification of the selected firm, a recommendation and proposed contract will be prepared for review and approval by the City Council at its June 18, 2025 meeting. The City reserves the right to reject any or all proposals, to waive any non-material irregularities or information in any proposal, and to accept or reject any items or combination of items.
B. Term of Engagement
It is the intent of the City to contract for the services presented herein for a term of 6 months. The proposal package shall present all-inclusive audit fees for the contract term.
II. NATURE OF SERVICES REQUIRED
A. Scope of the Work to be Performed
• Review Capital Projects Records: Conduct a comprehensive analysis of the City of Los Banos' Capital Projects from July 1, 2022 - June 30, 2024. 4 1Page
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• Identify Anomalies: Detect and document any evidence of fraud, misappropriation, or deviations from applicable laws and regulations.
• Evaluate Internal Controls: Assess the efficiency and adequacy of the existing financial controls and provide recommendations for enhancements.
• Present Findings: Deliver a detailed report summarizing observations, conclusions, and actionable recommendations for improvement.
III. DESCRIPTION OF THE GOVERNMENT
A. Background Information
The City of Los Banos is located in the west portion of Merced County, servicing an area of 8.5 square miles with a population of 47,485. The City's fiscal year begins on July pt and ends on June 30th .
The City of Los Banos was incorporated on May 8, 1907 as a general law city, which operates under the council/manager form of government. The city government is divided into seven departments:
Administration, Community and Economic Development, Finance, Fire, Police, Recreation and Public Works.
The City of Los Banos' operating budget in FY 2024-25 is approximately $119.1 million for all funds combined.
IV. TIME REQUIREMENTS
A. Proposal Calendar
The following is a list of key dates up to, and including, the date proposals are to be submitted:
Date
April 23, 2025
May 5, 2025
May 20, 2025
June 18, 2025
B. Date Audit May Commence
Activity
Request for Proposal issued
Deadline for submitting questions
Due date for proposals (due by 3:00 p.m.)
Contract awarded by City Council
The audit may begin immediately upon approval and submission of all required terms.
C. Date Reports Are Due
The auditor shall provide all drafts and recommendations for improvements to the Finance Director within a reasonable time period after the last day of fieldwork. The auditor should be available for any meetings that may be necessary to discuss the draft audit reports. Once all issues of discussion are resolved, the completed report is to be delivered to the Finance Director. It is anticipated that this process will be completed and the final products to be delivered no later than December 31, 2025. 5 IP ag e
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RFP for Specialized Auditing Services
•· •, ··.• --~ ··:·
V. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARTION A. Finance Department and Clerical Assistance
The Finance Department staff will be available during the audit to assist the firm by providing information, documentation, and explanations. Minnie Moreno, Finance Director, will be responsible for acting as the liaison between the audit firm and the accounting personnel.
B. Work Area, Telephone, and Office Equipment
The City will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to a telephone, copy machine, fax machines and Wi-Fi connection.
C. Report Preparation
Report preparation, editing, printing, binding shall be the responsibility of the auditor. • Audit Finding and Recommendations Report
VI. PROPOSAL REQUIREMENT
A. General Requirements
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing. A verbal statement regarding same by any person shall be non-binding. The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than May 5, 2025 at 5:00 p.m.
Inquiries concerning the Request for Proposals and the subject of the Request for Proposals must be made to:
Minnie Moreno
Finance Director
520 J Street
Los Banos, CA 93635
(209) 827-2422
[email protected]
Submission of Proposal. Proposals submitted by facsimile or email are not acceptable and will not be considered. The original signed proposal and two (2) duplicates are to be submitted in sealed packages with the name of the Proposer and RFP title clearly marked on the outside of the package. The Proposal shall be received by City Clerk of the City of Los Banos by 3:00 p.m. on May 20, 2025 for a proposal to be considered. The Proposal should address the items listed below. The Proposal should be addressed as follows:
City of Los Banos
Lucille L. Mallonee
City Clerk
520 J Street
Los Banos, CA 93635
61Page
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RFP for Specialized Auditing Services
··:, - ,
B. Format for Technical Proposal
To facilitate the review of responses, all responses are required to adhere to the following requirements with regard to their proposal. The City strongly encourages respondents to ensure that RFP submissions are succinct and clearly organized. If the proposal is not in this format or does not include all of the listed items, it may be deemed non responsive. For ease of handling, all responses are to be provided in a standard 8 ½" x 11" portrait format with binding on the left hand edge. • Title Page showing the request for proposals subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. • Table of Contents identifying the materials submitted by section and page number. Crossreferencing to section and page number in the RFP would be helpful. • Signed Transmittal Letter briefly stating the Proposer's understanding of the work to be done; the commitment to perform the work within the time period; and the name(s) of the person(s) authorized to represent the Proposer, title, address, and telephone number. • Detailed Proposal following the order set forth in Section C below.
C. Contents of Technical Proposal
The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firm seeking to undertake an independent audit of the City in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than the form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposals requirements.
The Technical Proposal should address all points outlined in the request for proposals, (excluding any cost information which shall be submitted in a separate sealed envelope included with the Technical Proposal package. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of this request for proposals. While additional data may be presented, the following subjects must be included. They represent the criteria against which the proposal will be evaluated.
1. License to Practice in California
An affirmative statement should be included verifying the firm and all assigned key professional staff are properly licensed to practice in California.
2. Independence
The firm should provide an affirmative statement that it is independent of the City of Los Banos as defined by auditing standards generally accepted in the United States of America and the General Accounting Office's Government Auditing Standards. 71Page
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3. Firm Qualifications and Experience
To qualify the firm must have extensive experience in specialized audits of local governments.
The Proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed, and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. Staff consistency is an important consideration.
The Proposer should provide the range of activities performed by the local office, e.g., audit, accounting, tax service and/or management consulting services.
The Proposer must provide a list of all current municipal clients.
The Proposer is also required to submit a copy of a report on its most recent external quality control review (peer review), with a statement whether that quality control review included a review of specific government engagements )required by Government Audit Standards [1994]).
The Proposer shall also provide information on the results of any Federal or State desk reviews or field reviews of its audits during the past three (3) years. In addition, the Proposer shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with State regulatory bodies or professional organizations.
4. Partner, Supervisory and Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists who would be assigned to this engagement. Include resumes, indicating whether each such person is registered or licensed to practice as a certified public accountant in California. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past (3) three years and membership in professional organizations relevant to the performance of this audit.
Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City.
However, in either case, the City retains the right to approve or reject replacements.
Other audit personnel may be changed at the discretion of the Proposer provided that replacements have substantially the same or better qualifications or experience.
5. Similar Engagements with Other Government Entities
For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum - 5) performed in the last three (3) years that are similar to the engagement described in this request for proposals. These engagements should be ranked on the basis of SI Page
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total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact.
Please provide a list of not less than five client references for whom services similar to those outlined in the RFP are currently being provided. For each reference listed provide the name of the organization, dates for which the service(s) are being provided, type of service(s) being provided and the name, address and telephone number of the responsible person within the reference's organization. The City reserves the right to contact any or all of the listed references regarding the audit services performed by the Proposer.
6. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this request for proposals. In developing the work plan, reference should be made to such sources of information as City of Los Banos' budget and related materials, organizational charts, manuals, programs, and financial and other management information systems.
Proposers will be required to provide the following information on their audit approach:
• Proposed segmentation for the engagement;
• Level of staff and number of hours to be assigned to each proposed segment of the engagement;
• Sample size and the extent to which statistical sampling is to be used in this engagement; • Type and extent of analytical procedures to be used in this engagement; • Approach to be taken to gain and document an understanding of the City's internal control structure;
• Approach to be taken in determining laws and regulations that will be subject to audit test work; and
• Approach to be taken in drawing audit samples for purposes of tests of compliance.
7. Identification Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the City.
NO DOLLAR AMOUNTS SHOULD BE INCLUDED IN THE TECHNICAL
PROPOSAL.
8. Insurance Coverage
The Auditor shall provide Commercial General Liability Insurance and Comprehensive Automobile Liability each in the amount of at least $2,000,000 and Professional Liability Insurance in the amount of $2,000,000. Provide Worker's Compensation with statutory limits of liability and Employer's Liability coverage with minimum $1,000,000 limits of liability. For General Liability and Automobile coverage's name the City of Los Banos as an additional insured. 91Page
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For the Worker's Co~pensation coverage's •• provide a Waiver of S~brogation naming the -~ame entity. Revise the certificates cancellation clause to delete "endeavor" and "but failure to mail such notice shall impose no obligation or liability of any kind upon the company." D. Contents of Cost Proposal
1. Total All-Inclusive Maximum Price
The cost proposal should contain all pricing information relative to performing the audit engagement as described in this request for proposals. The total all-inclusive maximum price to be bid is to contain all direct and indirect costs including all out-of-pocket expenses. The City will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed dollar cost bid. Such costs should not be included in the proposal.
The cost proposal should be submitted in the format provided in Attachment A, "AUDIT WORK COST PROPOSAL FORM" and Attachment B, "ESTIMATE OF COST." The cost proposal shall be submitted in a separate sealed envelope, to be included with the Technical Proposal package.
2. Manner of Payment
Progress payment 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.
VII. EVALUATION PROCEDURES
A. Review of Proposals
City Staff, consisting at a minimum, of the following, will evaluate submitted proposals:
Minnie Moreno, Finance Director
B. Evaluation Criteria
Proposals will be evaluated using three (3) sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria, which will be considered during the evaluation process.
Mandatory Elements:
• The audit firm is independent and licensed to practice in California. • The firm has no conflict of interest with regard to any of the work performed by the firm for the City.
• The firm adheres to the instructions in this request for proposals on preparing and submitting the proposal.
• The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work.
• The firm's past experience and performance on comparable government engagements.
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• The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation. • Adequacy of proposed staffing plan for various segments of the engagement. • Thoroughness of approach to conducting the audit of the City and demonstration of the understanding of the objectives and scope of the audit. • Commitment to timeliness in the conduct of the audit. • Maximum fees to conduct the audit.
• $2,000,000 insurance requirement.
All interested parties are encouraged to submit proposals to the RPF, as the award is not based solely on the lowest cost proposal submitted. Total cost will be taken into consideration, but the Proposer's capabilities, competence and capacity will be considered as well. The City reserves the right to choose the overall best firm according to the City's criteria. The City, and its designated representatives, shall be the sole judge of its own best interest, the proposal, and the resulting negotiated agreement. The City's decisions will be final.
The above factors, along with other factors that the City may deem appropriate, will be used to identify the proposal that represents the best value, which will be the basis for the contract award.
The most qualified and responsive proposer will be selected for contract negotiations. If agreement cannot be reached with the first ranked proposer, the City may open negotiations with the next ranked proposer(s ).
A contract award may be made to the responsible proposer whose proposal will be best for the City considering evaluation factors outlined above. All proposers participating in the process shall be notified in writing of the successful award.
VIII. SPECIAL CONDITIONS
A. Contract and Insurance Requirements
The selected proposer shall be required to enter into a city-prepared Professional Services Agreement (Attachment C) approved by the City Attorney. Proposers shall be prepared to accept the terms and conditions of the City's Standard Professional Services Agreement including all Insurance Requirements.
The successful Proposer's bid and the terms and conditions stated in this RFP will be made part of the contract between the City of Los Banos and the Proposer. This RFP outlines the specifications and requirements, but not necessarily all of the terms and conditions that will be incorporated into the final agreement between the City of Los Banos and the successful Proposer.
B. Reservations
This RFP does not commit the City to award a contract, to defray any costs incurred in the preparation of a proposal pursuant to this RFP, or to procure or contract for work. No payment of any kind will be provided to the Proposer responding to this RFP, or parties they represent, for obtaining any of the information solicited.
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- C. Public Records
All proposals submitted in response to this RFP become the property of the City. Information in the proposal, unless specified as trade protected, may be subject to public review. Any information contained in the proposal that is proprietary must be clearly designated. Marking the entire proposal as proprietary will be neither accepted nor honored. Proprietary information submitted in response to this RFP will be handled in accordance with the California Public Records Act.
D. Right to Cancel and Amend
The City reserves the right to cancel, for any or no reason, in part or in its entirety, this RFP, including but not limited to: selection schedule, submittal date, and submittal requirements. If the City cancels or revises the RFP, all Proposers will be notified in writing.
E. Proposer's Questions
The City will not give verbal answers to inquiries regarding information in this RFP, or verbal instructions prior to the submission deadline. All questions shall be submitted in writing to Minnie Moreno, Finance Director, at [email protected]. A verbal statement regarding same by any person shall be nonbinding. The City is not liable for any increased costs resulting from the Proposer accepting verbal directions. Any explanation desired by a Proposer must be requested of the City representative in writing no later than May 5, 2025 at 5:00 p.m. and if explanation is necessary, a reply shall be made in the form of an addendum, a copy of which shall be posted on the City website at www.losbanos.org on or before May 12, 2025.
F. Additional Information
The City reserves the right to request additional information and/or clarification from any or all Proposers.
G. Conflict oflnterest
Proposer covenants that the company, its officers, employees and/or agents presently have no interest, and shall not acquire any interest, direct or indirect, financial or otherwise, which would conflict in any manner or degree with the performance of the services requested herein by the City. Proposer further covenants that, in the performance of any contract or agreement resulting from this RFP, no subcontractor or person having such an interest shall be employed. Proposer certifies that to the best of Proposer's knowledge, no one who has or will have any financial interest under any contract or agreement resulting from this RFP is an officer or employee of the City.
H. Release of Public Information
Proposers who respond to this RFP who wish to release information to the public regarding selection, contract award or data provided by the City must receive prior written approval from the City before disclosing such information to the public.
I. Non-Assignment
If a contract is awarded, the selected Proposer shall neither assign, nor delegate, in part or in whole, any duties without the prior written consent of the City which shall not be unreasonably withheld. 121 Page
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J. Collusion
Each Proposer certifies that the company, its officers, employees and/or agents are not a party to any collusive action, fraud, or any action that may be in violation of the Sherman Antitrust Act. The Proposer certifies that the company, its officers, employees and/or agents have not offered or received any kickbacks or inducements from any other bidding Proposer, supplier, manufacturer, or subcontractor in connection with the proposal and that the company, its officers, employees and/or agents have not conferred on any public employee having official responsibility for this procurement transaction any payment, loan, subscription, advance, deposit of money, services, or anything of more than nominal value.
Any or all bids shall be rejected if there is any reason to believe collusion exists among the bidding Proposers. More than one bid from an individual, firm, partnership, corporation, or association under the same or different names may be rejected. Reasonable grounds for believing that a bidding Proposer has interest in more than one proposal for the work being proposed may result in rejection of all bids in which the bidding Proposer is believed to have interest.
K. Debarment
By submitting a proposal, the Proposer certifies that the company is not currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California, and that it is not an agent of a person or entity that is currently debarred from submitting proposals and/or bids for contracts issued by any City or political subdivision or agency of the State of California.
L. Equal Employment Opportunity Compliance
The selected Proposer shall not discriminate against any employee or applicant for employment because of race, creed, color, or national origin. The Proposer shall take affirmative action to ensure that all employees and applicants for employment shall be treated with equality in all aspects of employment processes including, but not limited to, hiring, transfer, promotion, training, compensation and termination, regardless of their race, creed, color, sex, national origin, age, or physical handicap.
M. Right to Audit
The selected Proposer shall maintain such financial records and other records as may be prescribed by the City or by applicable federal and state laws, rules, and regulations. The selected Proposer shall retain these records for a period of three years after final payment, or until they are audited by the City, whichever event occurs first. These records shall be made available during the term of the contract or service agreement and the subsequent three-year period for examination, transcription, and audit by the City or its designees.
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Exhibit B
LBsBanos
City of Los Banos
Technical Proposal to Provide Specialized Auditing Services f or the Period from July OJ, 2022, through June 30, 2024 Submitted by:
HA~~1f t;l;g CERTIFIED PUBLIC ACCOUNTANTS
1.1405 W. Bernardo Ct,urt, Suite A,
San Diego, CA 92127
Phone: (858) 939-0017
MaylS,2025
( ·on tact Pt>rson
Managing Partner: Sanwar Harshwal, CPA
Address: I 14()5 W. Bernardo Court, Suite A, San Diego, CA 92 I 27 Cell Phtme: (858) 784-/622
Federal Emplc~ver ID Number: 27-(J741376
Email: sanwar@harshwalcom I Wehsite: www.ltarshwal.com
185
--------------------------- CERTIFll,0 PUBLIC ACCQ.UNTANTS
TABLE OF CONTENTS
TITLE PAGE (Section VI. B. - RFP Page No. 7)
TABLE OF CONTENTS (Section VI. B. - RFP Page No. 7) ........................................................................ 01 TRANSMITTAL LETTER (Section VI. B. - RFP Page No. 7) .................................................................... 02 TECIINICAL PROPOSAL (Section VI. C. - RFP Page No. 7) .................................................................... 04 I. License to Practice in California (Section VI. C. l. - R.FP Page No. 7) ................................................ 04
2. Independence (Section VI. C. 2. - RFP Page No. 7) ............................................................................... 04 l
3. Firm QuaHfications and Exp<.\riencc (Section VI. C. 3. - RFP Page No. 8). ......................................... 05
1. Size of the Firrn .............................................................................................................................. 05
11. Proposed Audit Team ..................................................................................................................... 06 iii. External Quality Control Review Report ....................................................................................... 07 i
iv. Finll Technical .Experience .............................................................................. ·········--·"·· ............... 10
4. Partner, Supervisory, and Staff Qualifications and Exp. (Section VJ. C. 4. - RFP Page No. 8) ........ 15
1. ()veral I Supe7ision to be Exercised .............................................................................................. 15 ii. Audit T cam Resumes. ..................................................................................................................... 1 7
5. Similar Engagements with Other Government Entities (Section VI. C. 5. - RFP Page No. 8) .......... 21
6. Specific Audit Approach (Section VI. C. 6. - RFP Page No. 9). ............................................................ 23 I. s~ope of the Work .......................................................................................................................... 23
11. f\-1ethodology.: ................................................................................................................................. 24 iii. Proposed Segmentation of the Engagement. .................................................................................. 30
7. Anticipated Potential Audit Problems (Section VI. C. 7. - RFP Page No. 9) ....................................... 31 I
8. Insurance Coveiage (Section VI. C. 8. - RFP Page No. 9). .......... - ....................................................... 31 Page I o/34
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---------------------------- CE RTIF'IED PUI! LI C A CCOU NTA NTS MaylS, 2025
City of Los Banos
ATTN: Lucille L. Mallonee, City Clerk
520 J Street,
Los Banos, CA 93635
Dear Lucille L. Mall<mee and Evaluation Committee Members, The partners and staff at Harshwal & Company, LLP are pleased to present our technical proposal to provide specialized auditing services. Our firm has experienced continuous growth and success as we meet and exceed client expectations. Our overall goal is to provide responsive, innovative services of the highest quality to our clients.
We understand that the City of Los Banos (referred to later in this proposal as the "City") requires us to conduct timely specialized auditing services of its capital projects. We are committed to meeting all terms, conditions, and requirements addressed in this request for proposal (RFP). With our experience and knowledge, we fully understand the requirements and your expectations for the services to be provided.
We believe our firm is the best qualified to perform this engagement because our audit services are best performed by utilizing specialized resources and technical proficiency. Our expertise in governmental auditing and accounting combined with our vast access to resources empowers us to solve challenges encountered during the audit. Our highly trained engagement team will maintain a knowledgeable, yet, non-intrusive, approach to the audit to de]iver an audit that is of exceptiona] quality that requires minimal disruptions of the City's on-going operations.
Understanding ofthe Work to he Done:
We understand that you require us to conduct an audit of the capital projects of the City for the period from July 01, 2022, through June 30, 2024. This audit aims to evaluate the City's operations with a specific focus on compliance with current laws and regulations, particularly in re]ation to purchasing and contracting procedures. Our objective will be to ensure the accuracy and reliability of financial information, verify that assets are appropriately recorded and safeguarded, assess risk identification and mitigation practices, and determine whether City resources are being utilized in an efficient, economical manner that supports the achievement of organizational goals.
Abilitv to Perform the ,Work Within Provided Time Frame:
Harshwal & Company, LLP is benchmarked for providing the work within the time frame requested. Our team is committed to completing the audit on time, as they are fully equipped with contemporary technology, which will add value to the successful and timely deJivery of the audit. We are responsive and solution oriented, providing quick responses on matters that require immediate attention, hence enhancing the quality of our audit. We focus on staff continuity, which enables us to develop and maintain an indepth understanding of your operations, management style, and operating practices, which ultimately allows us to offer you experienced resources, value-added services, specialization, and overall better personal service, which again unequivocally results in a timely submission of the audit report. 2 11405 W. Ber~ardo Court, Suite A, San Diego, CA 921271 www.harshwal.cont IP: (858) 939-0017 I 187
HA~H~~~t~! ---------------- ----- ------ CERTIF'1£0 PU81,,IC ACCOUNTANTS Wh y Harshwal & Company, LLP:
• Extensive partner involvement on each engagement
• Presence of a manager and/or CPA always on-site during fieldwork • Consistent and experienced staff
• Timeliness of communications
• Proactive approach in addressing complex issues early in the engagement • Availability to clients as a specialized resource
• Professionalism with understanding
Client Confidentialitv /and Securitr:
• At Harshwal & Company, LLP, we are committed to safeguarding client information.
Maintaining trust is one of the core values of our firm. Since your privacy is a priority to us, we will not share non-public information about you with third parties without your consent. • In order to facilitate a highly secure method for exchanging electronic files between our firm and our clients, we have implemented a secure, trackable method for sharing large files via a hosted website called Sura/ink.
■ All laptops of our audit and tax professionals are encrypted to protect our clients' information.
Our partner, Mr. Adi Harshwal, is authorized to represent the firm and he is the authorized person to contractually obligate the firm, to negotiate the contract on behalf of the firm and to be contacted for clarifications. He can be reached at 11405 W. Bernardo Ct., Suite A, San Diego, CA 92127; Phone No. (858) 472-9288, or via, an email at [email protected].
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Harshwal & Company, LLP is a GSA vendor and a 100% minority owned CPA firm. i I
We thank you for yoJr consideration and hope that you will provide us with the opportunity to serve your esteemed organization with our services.
Sincerely,
Harshwal & Company, LLP
Certified Public Accountants
Adi
~ Harshwal
Partner
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11405 W. Ber~ardo Court, Suite A, San Diego, CA 92127 1 www.harshwal.com IP: (858) 939-0017 i
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188
Technical Proposal toiProvide Specialized Auditing Services . tosBanos
TECHNICAL PROPOSAL
License to Practice in California
The firm and all key professional staff are licensed by the State of California to practice as Certified Public Accountants, and meet the Continuing Professional Education requirements under U.S. GAO's Government Auditing Standards to perform the proposed audits. c::JC:iE:1
.. P.111111o1D/f Ill' C:OMIUMl/1 Aff"-
_,,.,, : . :'·· - .. , CALIFORNIA BOARD OF ACCOUNTANCY
•• . ;.-'\ . 24!10 VENTURE OAKS WAY, SUITE. 300
Renewal .Canlflcate ~ACRAMENTO, CA 96833 • • '_. .. :,·· • ., ... '., . nLEPHONE: (9181 263-3680 • • ,. · FACSIMILE: 19161 269-8872
CERTIFIED PUBLIC ACCOUNTANT PARTNERSIDP
REGISTRATION
RECEIPT NO.
PAR 7299
32832084
\0/10/tl
l0/10/23
BARSBKAL • & COMPANY LLP
11405 W DERNABDO Cf UNIT A
SAN DIEGO CA 92127
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VALID UNTIL OCTOBER 31, 2025
Iu, IICCO~ce with the provfsiOIIS of ·~ter t, Dh'llion 3 df the Basiuess a4 . essions Code, the firm named bareoa is duly ~ ad t111titled to practice
as a Jtartienhip.
----- POSTIN PUBLIC VIEW•---- WABl'AA 04/ 12/ 11
Independence
We are independent of City of Los Banos as defined by generally accepted auditing standards issued by the US. General Accounting Office's Government Auditing Standards. Before accepting any new engagement, we conduct a thorough check to ensure that there are no conflicts of interest or independence issues. This procedure is in compliance with the independence requirements of all regulatory agencies and, specifically, in compliance with the Standard for Audit of Governmental Organizations, Programs, and Activity Functions, as published by the U.S. General Accounting Office (GAO).
If selected as your audit firm, we will maintain and monitor our independence as well as reassess our independence with respect to your organization on an annual basis. We will continue to evaluate our independence as your external auditors and will give the City written notice of any professional relationships involving the City and its component unit, if entered into, during the period of the audit contract. ; i
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Conflict of Interest Statement
Harshwal & Company, LLP does not have any past or current business or other relationship with the City and its component unit. We also hereby agree that no member, officer, or employee of the City, no member of the local governing body of the locality in which the City is located and no other public official who exercises any function or responsibilities with respect to the City, during his tenure or for one year thereafter, shall have any interest, direct or indirect, in this contract or the proceeds thereof.
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Provide Specialized Auditing Services Los Banos
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Firm Qualifications and Experience
Firm's Background
Harshwal & Company, LLP was founded fifteen (15) years ago and is a locally established firm of CP As, offering auditing, accounting, management consulting, IT services, and other specialized services to various clients, which consist of state and local governments, counties, special districts, educational entities, tribes and tribal governments, housing authorities, and not-for-profit organizations throughout the United States. Our commitment to our clients has enabled the firm continued growth and success in developing and maintaining strong professional relationships. Our engagement team also has extensive experience in auditing and reviewing financial statements receiving GFOA and CSMFO awards.
The members of the firm have accumulated over four (4) decades of experience in public auditing and accounting, primarily with international certified public accounting firms while employed in high-level supervisory positions. Individually, the partners and management staff are recognized in their respective areas for leadership roles, which they take part in promoting the high ideals of the auditing profession and for producing the highest quality services.
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Location of the Office
Harshwal & Company, LLP provides services to clients from two (2) locations. San Diego, CA is the location of our head office, and Albuquerque, NM is the location of our branch. Our nearest office to the City, San Diego, CA office will provide audit services to City of Los Banos. The address and phone numbers for each of our two offices are listed below:
San Diego, CA Office 11405 W. Bernardo Ct., Suite A, Phone: (858) 939-0017 San Diego, CA 92127
Albuquerque, NM Office 6565 Americas Pkwy NE, Suite 800, Phone: (505) 814-1201 Albuquerque, NM 87110 Size of the Firm
\udit ream 1\la11ptm er
Managing Partner 01
Independent Reviewer 01
Additional Partners 01
Audit Manager 02
Operations Manager 01
CP As and Senior Staff 08
Additional Staff 12
Total 26
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tosBanos
Harshwal & Company, LLP is a full-service professional firm providing comprehensive services commonly associated with larger firms. The firm is divided into the following departments and provides the following services:
■ Audit Department: Provides audit services to commercial, governmental and non-profit organizations with a special emphasis on compliance audit in education, health, and housing industries. • Accounting Depa~ent: Provides consulting services in setting up businesses and establishing accounting systems, books, and records; assistance in maintaining business records; and preparing financial statements.
• Tax Department: / Provides a wide range of tax preparation, tax planning, and consulting for corporations, partne.rship, and individuals.
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• Management Adv~ory Services: Our technical knowledge, training, and business experience enable us to provide a broad range of management advisory services, which includes the following:
► Designing and assisting in the installation of accounting systems to fit the requirements of a particular business.
► Analyze existing accounting systems and recommend ways to improve controls and efficiency. ► Assessment, installation, and modification of computer hardware and software systems. ► Consulting in management information systems.
► Providing consultation about the use of management information systems for planning and control and the applicaiion of accounting and other controls. I Proposed Audit TeaiJ
\ame of Team \lernher Role F,periclltl'
I Sanwar Harshwa], lf PA, CIA, CISA, CFE Managing Partner 40+ Years Mariem Tall Audit Manager 11+ Years
Garima Pathak. CA Operation Manager 8+ Years
Samson Reda, CJ>A Senior Auditor 10+ Years
Albert Hwu, CPA Senior Auditor 10+ Years
Kinjal Patel, CPA Senior Auditor 7+ Years
Poonam Sharma, C~A Senior Auditor 7+ Years
One audit manager, two senior auditors, and one staff member will be assigned on a full-time basis, and one staff auditor and two senior auditors will be available on a part-time basis.