Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
SERVICES AGREEMENT (PROFESSIONAL SERVICES)
Financial Audit Services
City Agreement No:
City Budget Code:
This Services Agreement (Professional Services) for financial audit services (“Agreement”) by and between the City of Napa, a California charter city (“City”), and Lance, Soll & Lunghard, LLP (“Consultant”), is effective on the date last signed by the City, which is identified on the signature page as the “Effective Date.”
RECITALS
A. The City desires to obtain the services more particularly described in this Agreement and Exhibit “A,” and generally including financial audit services of the City’s general purpose financial statements.
B. The Consultant and all assigned professional staff are properly licensed for public practice as a Certified Public Accountant in the State of California.
C. The City issued a Request for Proposal on January 2, 2024, for Financial Audit Services. The City received 6 bids and subsequently identified Lance, Soll & Lunghard, LLP as the preferred consultant to perform the desired services.
NOW, THEREFORE, the City and the Consultant, for the mutual consideration described herein, agree as follows:
1. SCOPE OF SERVICES.
1.1. Services. Consultant, acting in its capacity as a Financial Audit Services, licensed and in good standing under California law, will perform the services described in the Scope of Services and Schedule of Performance , attached hereto as Exhibit “A” and incorporated herein by reference (“ Services”), in accordance with the terms and conditions of this Agreement and to the satisfaction of the City’s authorized representative, Rajneil Prasad, Finance Director (“City’s Authorized Representative”).
1.2. Standard of Care . In performing the Services, Consultant will meet or exceed the applicable standard of care for, and exercise the degree of skill and diligence ordinarily used by reputable professionals within the greater San Francisco Bay Area who provide the same or similar type of professional services as the Services required under this Agreement. Consultant will require and ensure that all of its employees, subconsultants, or agents performing or contributing to the Services will comply with the requirements of this Agreement.
1.3. Independent Contractor . Consultant will control the manner and means for performing the Services, acting as an independent contractor and not as an employee of the City. Consultant will not be entitled to any of the benefits that the City provides to its employees, including, but not limited to, health or retirement benefits.
1.4. Subcontracting. If Consultant subcontracts with a subconsultant to perform any of the Services, the City is deemed an intended beneficiary of that subcontract and the subconsultant will owe a duty of due care to the City. City reserves the right to approve or reject any proposed subconsultant, based on the subconsultant’s qualifications, relevant experience, or reputation.
1.5. Third Party Beneficiaries. Except to the extent expressly stated herein, this Agreement will not be construed to create any rights in third parties.
1.6. Time for Performance. Time is of the essence for the performance of all Services and duties ATTACHMENT 1
Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
under this Agreement. Consultant will commence and complete all Services by the date and within any timeframes set forth in Exhibit “A.” Services for which times for performance are not specified in this Agreement will be commenced and completed by Consultant in a reasonably prompt and timely manner based upon the circumstances and direction from the City’s Authorized Representative. Consultant will submit all requests for extensions of time to the City in writing no later than ten days after the start of the circumstances or events giving rise to the delay, and no later than the time by which performance is due.
The City’s approval of any extension of time for performance of the Services will not operate to waive the City’s rights or remedies with respect to damages caused by Consultant’s delay.
1.7. Errors and Omissions. Consultant is solely responsible for costs arising from its errors and omissions, including increased construction costs or delay costs. Upon City’s request, Consultant will promptly correct its errors and omissions, at no cost to the City.
1.8. Unsatisfactory Services . Upon written notice from the City that any of the Services are unsatisfactory or fail to comply with the requirements of this Agreement (collectively, “ Unsatisfactory Services”), Consultant will promptly correct or cure any such Unsatisfactory Services as specified in the City’s written notice. Consultant will not be entitled to any additional compensation or extension of time to correct or cure the Unsatisfactory Services. Consultant’s correction or cure of Unsatisfactory Services will not operate to waive the City’s rights or remedies with respect to any damages caused by the Unsatisfactory Services, the cost of which may be recovered by the City as an offset from payment otherwise due or to become due to Consultant.
2. COMPENSATION.
2.1. Payment. The City will pay Consultant for Consultant’s time and authorized expenses necessary to perform the Services, at the rates and charges set forth in the Technical Proposal attached hereto as Exhibit “A” and incorporated herein by reference, as compensation in full for Services satisfactorily performed in compliance with this Agreement. Consultant’s total compensation for performing the Services may not exceed $53 6,903.00 without prior written authorization from the City. If the City authorizes Consultant to perform services in addition to the Scope of Services set forth in Exhibit “A,” Consultant will be compensated in accordance with the rates and charges in Exhibit “A.” Consultant will not be entitled to any compensation for additional services performed without the City’s prior written consent, or which exceed the scope of the City’s written consent.
2.2. Invoices. Consultant will submit progress payments invoices to the City’s Authorized Representative for the Services provided during the preceding month. At a minimum, the invoice will identify the Services performed, the hours spent performing the Services, the applicable hourly rate(s), and any authorized expenses based on the rates and charges authorized in Exhibit “A.” The City will pay the Consultant within 30 days after approval of each invoice, with the exception of any disputed amounts.
3. AUTHORIZED REPRESENTATIVE . Consultant hereby assigns Brandon Young, CPA, Partner, to serve as the Consultant’s authorized representative (“ Consultant’s Authorized Representative ”), to personally participate in and manage the Services provided under this Agreement, and to serve as the primary point of contact for all matters pertaining to this Agreement.
3.1. Substitutions. As a material inducement to entering into this Agreement, the City has relied upon Consultant’s representations regarding Consultant’s qualifications (including the qualifications of Consultant’s Authorized Representative, its personnel, and its subconsultants, if any, as identified on Exhibit “A”). Consultant will not replace Consultant’s Authorized Representative (or any of its personnel or its subconsultants, if any, as identified on Exhibit “A”) without the City’s prior written consent.
4. NOTICES. All notices or requests required or contemplated by this Agreement will be in writing and delivered to the other party’s Authorized Representative by personal delivery, U.S. Mail, nationwide overnight delivery service, email, or as otherwise specified herein. Delivery is deemed effective upon the first to occur of: (a) actual receipt by a party’s Authorized Representative, (b) actual receipt at the address identified below, or (c) three business days following deposit in the U.S. Mail of registered or certified mail Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
sent to the address identified below. A party’s contact information, below, may be changed by providing written notice of any change to the other party.
TO CITY: Rajneil Prasad
Finance Director
CITY OF NAPA
P.O. Box 660
NAPA, CA 94559-0660
TO CONSULTANT: Brandon Young, CPA
Partner
Lance, Soll & Lunghard, LLP
2151 River Plaza Dr. Suite 150,
Sacramento, CA 95833
5. TERM. The term of this Agreement begins on the Effective Date, and ends upon Consultant’s completion of the Services required by this Agreement, unless terminated earlier as provided herein. The completion date is set for the end of reporting for fiscal year 2026, with an optional extension of two years, ending fiscal year 2028. The following provisions will survive expiration or termination of this Agreement:
Section 7.2 (Dispute Resolution), Section 8.1 (Confidentiality), Section 8.4 (Records of Performance), Section 10 (Indemnification), Section 11.4 (Professional Liability), Section 13.3 (Taxes), and Section 14 (General Provisions).
6. RIGHT TO TERMINATE . The City may terminate this Agreement for convenience (with or without cause) by providing written notice of termination to Consultant, effective upon the date stated in the notice.
If the City terminates the Agreement it will pay Consultant for all Services satisfactorily performed up to and including the effective date of the termination, subject to the provisions of Sections 2 and 8.2. The Consultant may terminate this Agreement for cause if Consultant provides prior written notice of default to City, and City fails to cure the default within thirty (30) days of the date of the notice.
7. DEFAULT AND DISPUTE RESOLUTION.
7.1. Default. Consultant will be deemed in default of this Agreement if Consultant is not complying with the terms of this Agreement, or the City has reason to believe that Consultant’s ability to perform the Services has been or will be impaired. If either of these circumstances exist, the City may give written notice of default to Consultant and demand that the default be cured or corrected within ten days of the notice, unless the City determines that additional time is reasonably necessary to cure the default. If Consultant fails to cure the default within of the time specified in the notice, and the Consultant fails to give adequate written assurance of due performance within the specified time, then the City may terminate this Agreement in accordance with Section 6, or the City may pursue dispute resolution in accordance with Section 7.2.
7.2. Dispute Resolution. If any dispute arises between the parties in relation to this Agreement, the Authorized Representatives for each party will meet, in person, as soon as practicable, to engage in a good faith effort to resolve the dispute informally. If the parties are unable to resolve the dispute, in whole or in part, through informal discussions, the parties agree to participate in mediation. Notwithstanding the existence of a dispute, the Consultant will continue providing the Services during the course of any dispute, unless otherwise directed by the City.
7.2.1. Either party may give written notice to the other party of a request to submit a dispute to mediation, and a mediation session will take place within 60 days of the date that such notice is given, or sooner if reasonably practicable. The parties will jointly appoint a mutually acceptable mediator. The parties will share equally the costs of the mediator; however, each party will pay its own costs of preparing for and participating in the mediation, including any legal costs.
7.2.2. Good faith participation in mediation pursuant to this Section is a condition precedent to either party commencing litigation in relation to the dispute. In addition, any claims by Consultant arising from Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
or related to this Agreement, are subject to the claim presentment requirements in the Government Claims Act (Government Code section 900 et seq.).
8. INFORMATION AND RECORDS.
8.1. Confidentiality. Consultant will not disclose any information or records related to the performance of this Agreement, including information and records received from the City, as well as information and records created by the Consultant, to any person other than a City employee, unless and only to the extent that the City provides the Consultant with prior written consent to make a disclosure. Consultant will notify the City’s Authorized Representative of any request for disclosure of information, or any actual or potential disclosure of information, under this Agreement. Consultant’s obligations under this section will survive the termination of this Agreement.
8.2. Title to Records . All original documents or records (“ work product ”), whether paper or electronic, required by this Agreement to be prepared by Consultant (including its employees and subconsultants), whether complete or in progress, are the property of the City, with the exception of audit workpapers, which are proprietary in nature and the property of the Consultant. Consultant will promptly deliver all such work product to the City at the completion of the Services, upon termination, or upon demand by the City. However, Consultant may make and keep copies of the work product.
8.3. Contract Cost Disclosure. For any document or report prepared in whole or in part by Consultant pursuant to this Agreement, Consultant will include the numbers and dollar amounts of related contracts or subcontracts as further specified by Government Code Section 7550.
8.4. Records of Performance. Consultant will maintain adequate records of performance under this Agreement (including Services provided, invoices for payment, and payments received) and make these records available to the City for inspection, audit, and copying, during the term of this Agreement and until four years after the Agreement has expired or been terminated.
8.5. Electronic Communications . Consultant will use reasonable good faith efforts to avoid transmitting electronic viruses or other damaging coding, and will promptly advise the City if Consultant discovers that an electronic virus or similar destructive coding may have been transmitted to the City.
8.6. Copyrights/Patents. In performing the Services under this Agreement, Consultant will not unlawfully infringe on any copyrighted or patented work. Consultant is solely responsible for the cost of any authorizations necessary to use any copyrighted or patented work.
9. ACCIDENT REPORT. If any death, personal injury, or property damage occurs in connection with the performance of the Services, Consultant will promptly submit to the City Clerk’s Office a written notice of the incident of damage with the following information:
9.1. A description of the damage including date, time, and location, and whether any City property was involved;
9.2. Name and contact information of any witness;
9.3. Name and address of the injured or deceased person(s); and
9.4. Name and address of Consultant’s insurance company.
10. INDEMNIFICATION. To the full extent permitted by law, Consultant will indemnify, hold harmless, release, and defend the City (including its officers, elected or appointed officials, employees, volunteers, and agents) from and against any and all liability or claims (including actions, demands, damages, injuries, settlements, losses, or costs [including legal costs and attorney's fees]) (collectively, “ Liability”) of any nature, arising out of, pertaining to, or relating to Consultant’s negligence, recklessness, or willful Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
misconduct in the performance of this Agreement. Consistent with Civil Code Section 2782, Consultant will not be obligated to indemnify City for the proportionate share of the Liability caused by the City’s active negligence, sole negligence, or willful misconduct. To the extent that Services are “design professional services,” as defined by Civil Code Section 2782.8, the cost to defend charged to the Consultant will not exceed the Consultant’s proportionate percentage of fault. Consultant’s indemnification obligations under this Agreement are not limited by any limitations of any insurance held by Consultant, including, but not limited to, workers’ compensation insurance.
11. INSURANCE. Without limiting Consultant’s indemnification obligations in section 10, Consultant will procure and maintain throughout the period of this Agreement, the following policies of insurance and endorsements from insurers (if other than the State Compensation Fund) with a current A.M. Best rating of no less than A:VII or its equivalent against injury/death to persons or damage to property which may arise from or in connection with the activities hereunder of Consultant, its agents, employees or subcontractors:
11.1. Commercial General Liability Policy . Commercial General Liability Insurance (CGL) at least as broad as CG 00 01, covering premises and operations and including but not limited to, owners and contractors protective, product and completed operations, personal and advertising injury and contractual liability coverage with a minimum per occurrence limit of $1,000,000 covering bodily injury and property damage; General Aggregate limit of $2,000,000; Products and Completed Operations Aggregate limit of $2,000,000 and Personal & Advertising Injury limit of $2,000,000, written on an occurrence form. If the Services involve explosive, underground or collapse risks, XCU will be included. If a general aggregate limit is used, either the general aggregate limit will apply separately to this Agreement or the general aggregate will be twice the required occurrence limit.
11.2. Automobile Liability Policy. Automobile liability insurance with coverage at least as broad as ISO Form numbers CA 0001 06 92, Code 1 (any auto), covering use of all owned, non -owned, and hired automobiles and all vehicles used in the performance of this Agreement with minimum coverage of not less than $1,000,000 per accident, combined single limit for bodily injury and property damage liability.
11.3. Workers’ Compensation. Workers’ Compensation insurance meeting statutory limits of the Labor Code; and Employer’s Liability insurance on an “occurrence” basis with a limit of not less than $1,000,000.
The workers’ compensation policy will contain or be endorsed to contain a waiver of subrogation against the City, its officials, officers, agents, and employees.
11.4. Professional Liability . Professional Liability Insurance covering liability imposed by law or contract arising out of an error, omission or negligent act in the performance, or lack thereof, of the Services and any physical property damage, bodily injury or death resulting therefrom, with a limit of not less than $2,000,000 per claim and in the aggregate. The insurance shall include a vicarious liability endorsement to indemnify, defend, and hold harmless City for claims arising out of the Services and an extended reporting endorsement, for a period of not less than four years from the date of completion of the Services.
The policy inception date or retroactive date shall coincide with or precede the Effective Date of this Agreement (including subsequent policies purchased as renewals or replacements).
11.5. Endorsements. The CGL and automobile liability policies will contain or be endorsed with the following provisions:
11.5.1. The City, its officers, elected or appointed officials, employees, volunteers, and agents, are covered as additional insureds for liability arising out of the operations performed by or on behalf of Consultant. The coverage will contain no special limitations on the scope of protection afforded to the City, its officers, officials, employees, volunteers, and agents.
11.5.2. The Consultant’s insurance is primary and non-contributory with respect to all obligations assumed by Consultant pursuant to this Agreement or any other services provided. Any insurance carried by City shall not contribute to, or be excess of insurance maintained by Consultant, nor in any way provide benefit to Consultant, its affiliates, officers, directors, employees, subsidiaries, parent company, if any, or agents.
Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
11.5.3 The inclusion of more than one insured will not operate to impair or limit the rights of one insured against another, and the coverage will apply as though separate policies have been issued to each insured.
11.6. All Policies.
11.6.1. For all insurance policies required under this Agreement, prior to the City’s execution of this Agreement, Consultant will furnish the City with certificates and original endorsements effecting the required coverage. Each certificate of insurance will state that the coverage afforded by the policy or policies will not be reduced, cancelled, or allowed to expire without at least 30 days written notice to City, unless due to non-payment of premiums, in which case at least 10 days written notice is required. Notice required under this subsection will be sent by certified mail. Each required policy will include an endorsement providing that the insurer agrees to waive any right of subrogation it may have against the City. The endorsements will be on forms provided by City or as approved by City’s Risk Manager.
The coverage types and limits required pursuant to this Agreement shall in no way limit the liability of Consultant.
11.6.2. Any deductible or self -insured retention of $100,000 or more will be disclosed to the City prior to the City’s execution of this Agreement and is subject to approval by the City.
11.6.3. If Consultant does not keep all required insurance policies in full force and effect, the City may, in addition to other remedies under this Agreement, terminate or suspend this Agreement.
12. CONFLICTS OF INTEREST. Consultant warrants that as of the Effective Date of this Agreement it has no interest and will not acquire any interest, direct or indirect, which would conflict in any manner or degree with the performance of the Services. Consultant further warrants that in the performance of the Services, Consultant will not employ or enter into a subcontract with any person or entity having any such conflict of interest.
12.1. Financial Interest. Consultant will not make or participate in making or in any way attempt to use Consultant’s position to influence a City decision in which Consultant knows, or has reason to know, Consultant has a financial interest other than the compensation promised by this Agreement. Consultant represents that it has diligently conducted a search and inventory of its financial interests, as defined in the regulations promulgated by the Fair Political Practices Commission, and has determined that Consultant does not, to the best of Consultant’s knowledge, have a financial interest that would conflict with Consultant’s duties under this Agreement. Consultant will immediately notify the City in writing if Consultant learns of a financial interest that may conflict with Consultant’s obligations under this Agreement.
12.2. Covenant Against Contingent Fees . Consultant warrants that it has not employed, retained, or entered into a contract with any person or entity, other than a bona fide employee working for the Consultant, to solicit or secure this Agreement; and that it has not paid or agreed to pay any person or entity, other than a bona fide employee, any fee, commission, percentage, brokerage fee, gift, or any other consideration, contingent upon or resulting from the making of this Agreement. For breach or violation of this warranty, the City may void this Agreement without liability or any further obligation to Consultant, or, alternatively, may elect to deduct from payments due or to become due to Consultant, the full amount of such fee, commission, percentage, brokerage fee, gift, or other consideration.
12.3. Statement of Economic Interest . If the City determines Consultant (or any of its employees or subconsultants) is subject to disclosure requirements under the Political Reform Act (Government Code section 87100 et seq.), Consultant (including any required employees or subconsultants) will complete and file a “Statement of Economic Interest” (Form 700) with the City Clerk’s Office disclosing Consultant’s financial interests.
13. COMPLIANCE WITH LAW.
Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
13.1. Legal and Licensing Compliance . Consultant will comply with all applicable federal, state and local laws, rules, and regulations related to the Services under this Agreement. Consultant represents and warrants to City that Consultant has and will keep in effect during the term of this Agreement all licenses (including, but not limited to, the City of Napa business license), permits, qualifications, and approvals of whatsoever nature which are legally required for Consultant to practice Consultant's profession or perform the Services.
13.2. Nondiscrimination. At all times during the term of this Agreement, Consultant will comply with all applicable federal, state, and local laws, rules, and regulations prohibiting discrimination based on race, ethnicity, color, national origin, religion, marital status, age, sex, sexual orientation, disability (including any physical or mental impairment that substantially limits a major life activity), medical condition, or any protected class.
13.3. Taxes. Consultant will file tax returns as required by law and pay all applicable taxes on amounts paid pursuant to this Agreement. Consultant will be solely liable and responsible to pay such taxes and other obligations, including, but not limited to, state and federal income and FICA taxes.
13.4. Provisions Deemed Inserted. Every provision of law required to be inserted or referenced in this Agreement will be deemed to be inserted or referenced.
14. GENERAL PROVISIONS.
14.1. Headings. The heading titles for each section of this Agreement are included only as a guide to the contents and are not to be considered as controlling, enlarging, or restricting the interpretation of the Agreement.
14.2. Severability. If any term of this Agreement (including any phrase, provision, covenant, or condition) is held by a court of competent jurisdiction to be invalid or unenforceable, the Agreement will be construed as not containing that term, and the remainder of this Agreement will remain in full force and effect; provided, however, this section will not be applied to the extent that it would result in a frustration of the parties’ intent under this Agreement.
14.3. Governing Law, Jurisdiction, and Venue . The interpretation, validity, and enforcement of this Agreement will be governed and interpreted in accordance with the laws of the State of California. Any suit, claim, or legal proceeding of any kind related to this Agreement will be filed and heard in a court of competent jurisdiction in the County of Napa.
14.4. Attorney’s Fees . If any litigation is commenced to enforce or interpret this Agreement, the prevailing party is entitled to reasonable attorney’s fees, costs, and expenses incurred.
14.5. Assignment and Delegation . This Agreement will not be assigned or transferred in whole or in part, nor will any of the Consultant’s duties be delegated, without the City’s prior written consent. Any attempt to assign, transfer, or delegate this Agreement, in whole or any part, without the City’s prior written consent will be void and of no force or effect. Any consent by the City to one assignment, transfer, or delegation will not be deemed to be consent to any subsequent assignment, transfer, or delegation.
14.6. Modifications. This Agreement may not be amended or modified orally. No amendment or modification of this Agreement is binding unless it is in a writing signed by both parties.
14.7. Waivers. No waiver of a breach, default, or duty under this Agreement will be effective unless it is in writing and signed by the party waiving the breach, default, or duty. Waiver of a breach, default, or duty under this Agreement will not constitute a continuing waiver or a waiver of any subsequent breach, default, or duty under this Agreement.
14.8. Entire Agreement. This Agreement, including all documents incorporated herein by reference, Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
comprises the entire integrated understanding between the parties concerning the Services. This Agreement supersedes all prior negotiations, agreements, and understandings regarding this matter, whether written or oral. The documents incorporated by reference into this Agreement are complementary; what is called for in one is binding as if called for in all. If any provision in any document attached or incorporated into this Agreement conflicts or is inconsistent with a provision in the body of this Agreement, the provisions in the body of this Agreement will control over any such conflicting or inconsistent provisions.
14.9. Interpretation. Each party to this Agreement has had an opportunity to review the Agreement, and to consult with its respective legal counsel regarding the meaning of the Agreement. Accordingly, Civil Code Section 1654 will not apply to interpret any uncertainty in the meaning of the Agreement.
15. SIGNATURES.
15.1. Counterparts. This Agreement may be executed in counterparts, each one of which is deemed an original, but all of which together constitute a single instrument.
15.2. Signatures; Electronic Signatures . The individuals executing this Agreement represent and warrant that they have the right, power, legal capacity, and authority to enter into and to execute this Agreement on behalf of the respective legal entities of the Consultant and the City. The parties agree that this Agreement may be executed and transmitted electronically and that electronic signatures shall have the same force and effect as original signatures in accordance with the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. 7001 et seq.; the California Uniform Electronic Transactions Act, Civil Code Section 1633.1 et seq. and California Government Code Section 16.5.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement to be effective on the Effective Date set forth below.
CITY: CONSULTANT:
CITY OF NAPA, a California charter city Lance, Soll & Lunghard, LLP
By: By:
Rajneil Prasad, Finance Director Brandon Young, CPA, Partner
Date:
(“Effective Date”)
COUNTERSIGNED:
Erika Leahy, City Auditor
APPROVED AS TO FORM:
Michael W. Barrett, City Attorney
Services Agreement (Professional Services)
Financial Audit Services
47 Form 2.1.2 (2022-09-01)
EXHIBIT “A”
SCOPE OF SERVICES, SCHEDULE OF PERFORMANCE & COMPENSATION RATE
PREPARED BY
Lance, Soll & Lunghard, LLP
Certified Public Accountants
License Number 2584
TECHNICAL PROPOSAL
City of Napa
Professional Financial Auditing Services
RFP No. FINANCE01022024-A
Date of Submission: February 16, 2024
Valid for 90 Days
Authorized by
Brandon Young, CPA, Partner
[email protected]
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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COVER LETTER
February 16, 2024
Morgan Simone
City of Napa
Finance Department, Accounting & Audit Division
955 School Street
Napa, CA 94559
Dear Ms. Simone,
LANCE, SOLL & LUNGHARD, LLP (“LSL”, “LSL CPAs”) is pleased to present our proposal for financial auditing and reporting services, and we value the opportunity to demonstrate our continued commitment to excellence to the City of Napa (“City”).
We understand that the City is seeking a qualified firm to provide professional financial auditing services for the fiscal years ending June 30, 2024, 2025, and 2026, with the potential option of auditing its financial statements for each of the two subsequent fiscal years. This proposal details our understanding of the scope of work outlined in the City’s RFP (FINANCE01022024 -A) and showcases our firm’s experience, knowledge, and creative problem -solving capabilities in governmental auditing. With our extensive government experience, we are confident that LSL is the best-qualified accounting firm for the City.
We are known for our high-quality governmental audits and timely report delivery. Our audits adhere to all GAAS and current GASB pronouncements, and many of our government clients have received the GFOA award. We prioritize accuracy, thoroughness, and effective collaboration, ensuring transparency with the City to uphold the integrity of its financial reporting and compliance with all regulatory requirements.
LSL is a limited liability partnership and is not a wholly owned subsidiary of a parent company.
Brandon Young is the designated Engagement Partner who will serve as the primary point of contact for this proposal. He is authorized to make representations on behalf of our firm and can be reached by phone at (916) 503 -9691 or by email at [email protected]. Please contact Brandon for any clarification or contract negotiations related to this proposal.
We affirm that our proposal fully aligns with all terms, conditions, and requirements outlined in the City's RFP. Our proposal is a firm and irrevocable offer for ninety (90) calendar days following the closing date of the receipt of proposals.
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
1 www.lslcpas.com | 2
We welcome the opportunity to discuss any aspect of our proposal to ensure your complete satisfaction.
Sincerely,
Brandon Young, CPA, Partner
Lance, Soll & Lunghard, LLP
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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TABLE OF CONTENTS
COVER LETTER..................................................................................................................................................... 1 TABLE OF CONTENTS ........................................................................................................................................ 3 FIRM QUALIFICATIONS AND EXPERIENCE .................................................................................................. 5 History & Size ........................................................................................................................................................ 5 Location................................................................................................................................................................. 5 License to Practice in California ......................................................................................................................... 5 Independence ...................................................................................................................................................... 6 Government Auditing Standards ....................................................................................................................... 6 Municipal Accounting Software ......................................................................................................................... 6 Desk Review / Disciplinary Action ..................................................................................................................... 6 Peer Review ......................................................................................................................................................... 6 SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES .........................................................9 GFOA Award Program ........................................................................................................................................ 9 Single Audit Experience ...................................................................................................................................... 9 Training & Seminars .......................................................................................................................................... 10 Client References .............................................................................................................................................. 10 SPECIFIC AUDIT APPROACH .......................................................................................................................... 12 Our Understanding of the Proposed Scope of Services ............................................................................... 12 Project Management Methodology ................................................................................................................. 12 Project Schedule ................................................................................................................................................ 13 Proposed Work Plan ......................................................................................................................................... 13 Proposed Segmentation ................................................................................................................................... 14 Level of Staff Assigned and Number of Hours to be Assigned .................................................................... 15 Audit Sampling ................................................................................................................................................... 16 Type And Extent of Analytical Procedures ..................................................................................................... 16 Drawing Audit Samples for Compliance ......................................................................................................... 17 Determining Laws and Regulations Subject to Audit Test Work ................................................................ 17 LSL’s Approach to Understanding the City’s Internal Control Structure .................................................... 17 Anticipation Of Potential Audit Problems ....................................................................................................... 17 Working Paper Retention and Access ............................................................................................................ 18 PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS & EXPERIENCE ......................................18 City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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LSL Team Resources ........................................................................................................................................ 18 Organizational Chart ......................................................................................................................................... 19 Engagement Team Resumes .......................................................................................................................... 20 Additional Resources ........................................................................................................................................ 21 PRICE ......................................................................................................................................................................23 All-Inclusive Maximum Price ............................................................................................................................ 23 LSL’s Standard Hourly Rates .......................................................................................................................... 23 Additional Services ............................................................................................................................................ 24 Insurance ............................................................................................................................................................ 24 Manner of Payment ........................................................................................................................................... 24 APPENDIX A – ENGAGEMENT TEAM RESUMES .........................................................................................25 APPENDIX B – CURRENT LIST OF MUNICIPAL CLIENTS .........................................................................32 APPENDIX C – COI EVIDENCE OF COVERAGE .......................................................................................... 35
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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FIRM QUALIFICATIONS AND EXPERIENCE
HISTORY & SIZE
LSL was established in 1929 and has grown as a leader in the government sector. Our full - service accounting firm is headquartered in Brea, California, with a dynamic team of 16 partners and 145 employees. We provide auditing, accounting, and consulting services to over 100 municipal clients, including cities, counties, water and electric utilities, and special -purpose government agencies. Our government sector services encompass a broad range of specialties, including attestation, compliance, consulting, outsourced accounting and reporting, year -end close assistance, interim staffing, strategic planning, and tax services.
LOCATION
Our Offices
Brea, CA
203 N. Brea Blvd., Suite 203
Brea, CA 92821
Phone: (714) 672-0022
Laguna Hills, CA
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
Phone: (949) 829-8299
Sacramento, CA
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
Phone: (916) 503-9691
Santa Ana, CA
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
Phone: (714) 569-1000
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587
LSL’s Sacramento office is available locally to serve the City’s engagement; however, the virtual footprint of our government team spans across the United States. At LSL, we regularly share staff and resources across our offices, providing you with access to our entire governmental team. This approach ensures that you receive the highest level of service and expertise possible, allowing us to deliver optimal results.
LICENSE TO PRACTICE IN CALIFORNIA
LSL is a public accounting firm licensed by the State of California Department of Consumer Affairs as a Public Accounting Partnership. Additionally, we are members of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants. All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California.
City of Napa, RFP No, FINANCE01022024-A
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INDEPENDENCE
LSL meets the independence requirements set forth by the Government Auditing Standards.
Our partners have no ownership in any other business organization that currently or will potentially provide services, supplies, materials, or equipment to the City. We annually distribute a listing of our firm's clients to all employees to ensure that any possible independence threats are properly documented and reviewed.
GOVERNMENT AUDITING STANDARDS
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial statements for their fair presentation. Our financial audits are conducted in accordance with the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. Single Audits are performed in compliance with the requirements of the Uniform Guidance. Additionally, we will evaluate the City's internal control system and offer recommendations for growth and improvement.
MUNICIPAL ACCOUNTING SOFTWARE
We understand that transitioning to a new accounting system presents challenges and often requires a steep learning curve, potentially leading to additional delays when reports are already behind schedule.
Many of our government clients utilize IFAS and Tyler Technologies’ Munis Enterprise ERP solution, and our LSL team is well -versed in navigating both platforms. Our team excels at thoroughly reviewing all functions related to the general ledger, accounts payable, accounts receivable, purchasing, and payroll within each system.
DESK REVIEW / DISCIPLINARY ACTION
There have been no disciplinary actions against our organization since its inception. There have been no litigations against our firm in the past three years. Our Single Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s Office acting as the Oversight Agency. LSL has never had a report rejected by any of these agencies and is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.
PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered governmental engagements and have received pass ratings. Our most recent peer review conducted by Spafford and Landry CPAs is provided on the following pages.
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City of Napa, RFP No, FINANCE01022024-A
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City of Napa, RFP No, FINANCE01022024-A
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SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES
A current list of municipal clients can be found in Appendix B , which includes LSL’s most significant engagements conducted within the last five (5) years that are similar to the engagement described in this request for proposal.
GFOA AWARD PROGRAM
LSL understands the significance of obtaining and maintaining the Certificate of Excellence in Financial Reporting from the GFOA. We have prepared financial statements and footnote disclosures for many of our local government clients who have received this award. Our governmental partners, managers, and seniors are closely involved in the preparation of these reports. Clients currently receiving the GFOA award are noted in Appendix B.
SINGLE AUDIT EXPERIENCE
Our firm specializes in performing Single Audits for local government agencies under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements of Federal Awards (Uniform Guidance), and the United States Office of Management and Budget (OMB).
Appendix B also includes a list of our government audit clients for which a Single Audit has been performed in the last fiscal year. Additionally, the table below highlights recent examples of federal programs audited by LSL.
Federal Granting Agency AL # Name of Program
U.S. Department of Agriculture 10.557 Special Supplemental Nutrition Program for Women, Infant, and Children U.S. Department of Housing & Urban Development 14.195 Section 8 Housing Assistance Payment Program U.S. Department of Housing & Urban Development 14.218 Community Development Block Grants/Entitlement Grants U.S. Department of Housing & Urban Development 14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
U.S. Department of Housing & Urban Development 14.239 HOME Investment Partnerships Program U.S. Department of Housing & Urban Development 14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation U.S. Department of Housing & Urban Development 14.871 Section 8 Housing Choice Vouchers U.S. Department of Transportation 20.106 Airport Improvement Program U.S. Department of Transportation 20.205 Highway Planning and Construction U.S. Department of Transportation 20.507 Federal Transit Formula Grants U.S. Department of Treasury 21.019 Coronavirus Relief Fund (CRF) U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) U.S. Environmental Protection Agency 66.458 Capitalization Grants for Clean Water State Revolving Funds U.S. Department of Health and Human Services 93.563 Child Support Enforcement U.S. Department of Health and Human Services 93.667 Social Services Block Grant U.S. Department of Health and Human Services 93.676 Unaccompanied Alien Children Program U.S. Department of Health and Human Services 93.778 Medical Assistant Program - Medicaid Cluster U.S. Department of Homeland Security 97.036 Disaster Grants- Public Assistance (Presidentially Declared Disasters) U.S. Department of Homeland Security 97.067 Homeland Security Grant Program City of Napa, RFP No, FINANCE01022024-A
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TRAINING & SEMINARS
LSL regularly leads seminars and training courses on introductory governmental accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates and best practices, which are made available to our clients for additional information and continued support. These will be opportunities made available through our firm to the City for training or continuing professional education credits on current issues or governmental auditing and accounting in general.
CLIENT REFERENCES
The following references highlight our experience in providing professional auditing services to other governmental organizations with similar size and scope as the City of Napa. We invite you to contact them to gain insight into our working relationships and quality of service.
City of Citrus Heights
Contact Alberto Preciado, Accounting Manager
Email Address [email protected]
Address 6360 Fountain Square Dr
Citrus Heights, CA
Telephone 916-727-4776
Dates of Service 2019 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performance of agreed-upon procedures over the City’s GANN limit; and audit of City 401(a) plan
City of Dixon
Contact Kate Zawadzki, Director of Finance
Email Address [email protected]
Address 600 East A Street
Dixon, CA 95620
Telephone 707-678-7000 Ext 1109
Dates of Service 2015 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performance of agreed-upon procedures over the City’s GANN limit; performance of special purpose audits specific to Transit Fund and Fire Protection District
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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City of Galt
Contact Matthew Boring, Director of Finance
Email Address [email protected]
Address 380 Civic Drive
Galt, CA 95632
Telephone 209-366-7150
Dates of Service 2018 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performance of agreed-upon procedures over the City’s GANN limit; performance of compliance audit over AB 3773
City of Lodi
Contact Melissa Munoz, Accounting Manager
Email Address [email protected]
Address 221 W Pine Street
Lodi, CA 95240
Telephone 209-333-6700
Dates of Service 2023 - present
Scope of Work Audit of the City’s ACFR, which receives the GFOA award; Single Audit; performance of agreed-upon procedures over the City’s GANN limit; performance of special purpose audits specific to FTA and CDBG, Home Funds
City of Roseville
Contact Dennis Kaufman, Assistant City Manager/CFO
Email Address [email protected]
Address 311 Vernon St.
Roseville CA 95678
Telephone 916-774-5313
Dates of Service 2021 - present
Scope of Work Audit of the City’s ACFR which receives the GFOA award; Single Audit; compliance audit and preparation of the financial statements of City’s Water and Electric Utility, Environmental Utilities, OPEB Trust, Natural Gas Financing Authority, “Bizz Johnson” Highway Interchange JPA; application of agreed - upon procedures (AUP) over the City’s two golf courses.
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SPECIFIC AUDIT APPROACH
OUR UNDERSTANDING OF THE PROPOSED SCOPE OF SERVICES
LSL understands that the City of Napa is seeking a qualified firm to perform the City’s financial audit and related services, consisting of the following final financial and compliance reports:
• City’s ACFR Audit
• Single Audit Act Report
• Transportation Act Audit
• REAC Financial Data Submission
• GANN Limit Review & Report
• SCO Financial Transactions Report
• SCO Annual Streets Report (Optional)
PROJECT MANAGEMENT METHODOLOGY
At the beginning of the engagement, we will hold a planning meeting with you to determine the timeline, expectations, and desired outcome of the agreement on the issuance of financial statements. Throughout the process, we will have periodic meetings with you to provide updates and discuss progress. Upon award of contract and per the City’s preliminary timeline, LSL will work closely with the City to develop an audit plan and timeline to ensure compliance and timely deliverables.
The LSL team holds itself to a high standard for timely delivery and effective communication of key milestones. We understand the importance of being responsive and communicative with our clients, and we are committed to being available on a day-to-day basis to address any questions or concerns that may arise throughout the engagement.
During the course of the engagement, LSL will meet with and provide status reports to the City’s Finance Director and/or the Deputy Finance Director on a regular basis. Areas of concern and potential findings will be communicated to the City as soon as they are discovered to mitigate any surprises throughout the audit.
As part of the Scope of Work and time requirements, LSL assumes that the City will provide all necessary information needed to complete the financial statement and single audits. Your LSL team will proactively identify and communicate any pending information from the City that could hinder our ability to complete the objectives of the engagement in a timely manner.
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April - May October November December
PROJECT SCHEDULE
LSL assumes under the time requirements that the City will have closed its books and will present the LSL team with general ledger balances that are auditable prior to the start of fieldwork. A sample timeline is provided below displaying the key stages of the audit and the deliverables.
Entrance
Conference will be
held before interim
begins.
Segment 1
Interim Testing will
begin in June or
earlier, if possible.
Segment 2
Year-end Testing will
begin by the end of
October or earlier, if
possible.
Exit Conference will
be held on the last day
of fieldwork.
PROPOSED WORK PLAN
At LSL, we use a governmental audit program that will be tailored to the City’s operations to accommodate its specific circumstances and organizational structure. LSL’s audit programs are organized by financial statement category, which we believe is the most effective and efficient approach to substantially reduce the risk of omitting important procedures. Our approach is designed to increase audit efficiency by linking financial statement assertions, audit objectives, and procedures that are basic to most governmental audit engagements.
Segment 3
Draft Audit Letters,
and Other Reports
will be provided to
the City in
November.
Final Reports and
Approval will be
delivered no later than
December 15th.
Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit.
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PROPOSED SEGMENTATION
Our audit services will be divided into the three succeeding segments:
▪ Segment 1 – Planning and Obtaining an Understanding
▪ Segment 2 – Financial Audit Testing
▪ Segment 3 – Conclusion
Segment 1 – Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and Government Audit Quality Center Information letter. The audit communication letter is to be provided to the City Council and/or Board of Directors and can be communicated orally to those charged with governance, if requested, where we will discuss planning stages, responsibilities of the City Council and/or Board of Directors, Auditors, and Management, and provide an opportunity to communicate with us as the auditors.
An entrance conference will be scheduled prior to the agreed -upon week of interim testing to ensure that the transition to new auditors is as seamless as possible. Discussions in this meeting include, but are not limited to, an understanding of reports and key milestones for deliverables, prior audit reportable conditions and issues, and “Prepared by Client” (PBC) schedules.
A trial balance is requested for our planning meeting to assist the LSL team in obtaining knowledge of economic conditions, industry elements, and new standards that may affect the City. We will compile a list of PBC items based on our review of the prior year's financial statements and the gathered information that will be provided to the City one month prior to testing or earlier if requested. We operate on a paperless software system and provide a secured cloud-based portal for all clients. The City will have a separate folder that can be customized to organize, and upload requested schedules, support documents, etc.
After interim testing, we will hold an exit meeting to discuss potential weaknesses, if any, and provide feedback for improvements or valuable information gathered from any outside clientele that would benefit the City.
Segment 2 – Financial Audit Testing
Based on the information gathered thus far, we will utilize a customized audit program based on the risk assessment developed during our assessment of the City’s internal controls and Government Auditing Standards. The primary benefit of a tailored program is a focused set of procedures to address relevant areas. We believe that this approach is both effective and efficient and is critical to compliance with other material laws and regulations.
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We will annually compile another customized PBC list for the year -end testing provided at least one month prior or earlier if requested. We will request trial balances from the City for our analytical review to be provided one week before testing is scheduled to commence.
Year-end testing will include testing of the balance sheet, revenue and expenditures accounts, confirmation of selected balances, analytical procedures, evaluation of the internal controls, and preparation of reports and letters.
Segment 3 – Conclusion
Based on our year-end exit meeting, we will discuss a plan to finalize the financial statements according to the City's timetable. We will schedule dates for the initial and final drafts, including time for LSL and the City to review and approve the financial statements.
This period will also allow for review by LSL’s Engagement Partner and Concurring Partner.
Following the review and receipt of the signed Representation Letter from the City, LSL will provide a final report by December of each year.
LEVEL OF STAFF ASSIGNED AND NUMBER OF HOURS TO BE ASSIGNED
TOTAL PROPOSED HOURS
Segment/Task Partners Manager Senior Staff Total
City Audit & Related Reports (Including Management Letter) Interim test work 6 12 45 75 138
Year-End test work 10 16 105 130 261
Report/Review/Supervision 6 10 15 0 31
Subtotal 22 38 165 205 430
Single Audit*
Test work 2 8 25 40 75
Report/Review/Supervision 2 2 5 0 9
Subtotal 4 10 30 40 84
TDA Audit
Test work 0 0 0 16 16
Report/Review/Supervision 2 4 8 0 14
Subtotal 2 4 8 16 30
REAC Submission & AUP
Test work 0 0 0 4 4
Report/Review/Supervision 1 2 4 0 7
Subtotal 1 2 4 4 11
City of Napa, RFP No, FINANCE01022024-A
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TOTAL PROPOSED HOURS
Segment/Task Partners Manager Senior Staff Total
GANN Limit AUP
Test work 0 0 0 3 3
Report/Review/Supervision 0 1 1 0 2
Subtotal 0 1 1 3 5
City SCO Report
Test work 0 0 0 16 16
Report/Review/Supervision 2 6 12 4 24
Subtotal 2 6 12 20 40
City Street Report (Optional)
Test work 0 0 0 8 8
Report/Review/Supervision 1 2 4 0 7
Subtotal 1 2 4 8 15
TOTAL PROPOSED HOURS: 32 63 224 296 615
*Hours proposed are for two (2) major programs.
AUDIT SAMPLING
For tests of controls, we use audit sampling. Tests of controls are procedures directed towards determining the effectiveness of the design or operation of an internal structure policy or procedures. Audit sampling is typically used for tests of controls and compliance that involve the inspection of documents and reports indicating the performance of the applicable policy or procedures and compliance with the applicable laws and regulations. Sample sizes vary based on the population and risk-based calculations.
TYPE AND EXTENT OF ANALYTICAL PROCEDURES
For the audits of the financial statements, we will use analytical procedures as an overall review of the financial information in the preliminary and final stages of the audits. These procedures are designed to assist us in planning our audits and in assessing the propriety of the conclusions reached and evaluating the overall financial statement presentation.
The procedures to be utilized consist of determining expectations for changes to significant revenue, expenditure, and balance sheet accounts, reading the financial statements and related notes, reviewing the budget and related material, and focusing on overall relationships within the financial statements.
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Once determined, these are reviewed to evaluate if the changes appear reasonable or require further analysis. For all significant differences, explanations are obtained as to why the situation occurred and additional substantive procedures may be applied, and related evidence is gathered to resolve concerns and questions.
DRAWING AUDIT SAMPLES FOR COMPLIANCE
The sampling procedures test the operating effectiveness of an internal control structure policy or procedure by determining how the policy or procedure was applied, the consistency with which it was applied during the audit period, and by whom it was applied. We will draw samples for disbursements, receipts, and payroll when applicable. Each document selected will be tested for various attributes that are designed to verify compliance with different aspects of internal controls and applicable laws and regulations. Additionally, each sample item will be tested for coding to the proper accounts and posting to the general ledger.
DETERMINING LAWS AND REGULATIONS SUBJECT TO AUDIT TEST WORK The Laws and Regulations that will be subject to audit test work are determined by the applicable laws, regulations, contracts, and grant agreements which we identify through the understanding we obtain of the City and our extensive experience with other governmental entities.
LSL’S APPROACH TO UNDERSTANDING THE CITY’S INTERNAL CONTROL STRUCTURE LSL will perform procedures as required by SAS 122-125 to obtain an understanding of the City and its environment along with assessing the risks of material misstatements in order to gain insight into the internal control structure over the financial statements. Our review will encompass various areas such as financial reporting, cash, revenues and receivables, utility billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.
We will issue a management letter (SAS 115 Letter) that identifies any significant deficiencies and/or material weaknesses found as required by the Government Auditing Standards.
Throughout the year, LSL will conduct interviews with the management of finance and responsible parties of each audit section to understand the processes and controls through observation and discussions. We will also perform sampling transactions as part of a “walk - through” process to verify that the system of control is functioning as per the policies and procedures.
ANTICIPATION OF POTENTIAL AUDIT PROBLEMS
Outside of the complexities that arise with the implementation of GASB pronouncements, LSL does not anticipate any audit problems or conflicts in the performance of the services requested in this RFP. Our approach is to partner with our clients to provide information, training, and the resources necessary to successfully implement any new changes in accounting principles.
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As mentioned previously, LSL assumes that the City will provide all necessary information to complete the financial statement and single audits. The LSL assigned to this engagement will help identify and communicate any pending information needed from the City that may hinder the engagement's objectives and timely completion. Additionally, LSL assumes that the City will have closed its books and present auditable general ledger balances.
WORKING PAPER RETENTION AND ACCESS
All working papers and reports will be retained at LSL’s expense for a minimum of five (5) years unless otherwise notified in writing by the City of the need to extend that retention period. Upon written request, we will make working papers available to parties designated by the City.
Furthermore, we will respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.
PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS &
EXPERIENCE
LSL TEAM RESOURCES
Our governmental staff consists of three (3) Partners, two (2) Senior Managers, three (3) Managers, three (3) Supervisors, and nineteen (19) Professional Staff. Proposed team members will be available for ninety (90) days from the proposal due date. LSL will promptly notify the City of any changes in key personnel prior to the contract start if awarded.
LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit portion of the engagement will be employed by LSL on a full-time basis and have extensive experience providing auditing services for cities, counties, and special-purpose government agencies.
LSL collaborates with a third party for the preparation of the State Controller's Office (SCO) reports to ensure that the reports are prepared and filed correctly and timely by experts in those reports.
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
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Samantha Asbra
Audit Supervisor
5 years of experience
James Butera
Senior Manager
13 years of experience
Christian Townes
Partner/Project Manager
12 years of experience
ORGANIZATIONAL CHART
The chart below outlines the organizational controls for ensuring timely response and cost - effectiveness, along with our proposed lines of responsibility, authority, and communication between the City and the LSL team assigned to this engagement.
Ryan Domino, CPA
Concurring Partner
11 years of experience
Brandon Young, CPA
Engagement Partner
12 years of experience
Kelly Telford, CPA
Consulting Partner
21 years of experience
Staff
Associate
Staff
Associate
Staff
Associate
Staff
Associate
City of Napa, RFP No, FINANCE01022024-A
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Brandon Young, CPA
Engagement Partner
Brandon is an expert in governmental accounting and auditing and trains our government team on the proper implementation of new GASB pronouncements, ensuring that our clients receive the highest level of service and expertise. Brandon was recently appointed to the AICPA State and Local Government Expert Panel, further demonstrating his expertise in the field.
Brandon also serves on the CalCPA Governmental Accounting and Auditing Committee, specific to the State of California, and he is responsible for numerous white papers and technical clarifications, including those for GASB 68, 75, and 87. His contributions to this committee have helped to shape the accounting and auditing practices of government organizations in California.
Christian Townes, CPA
Partner/Project Manager
Christian has dedicated over 12 years to public accounting, with a focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes. Additionally, Christian specializes in Single Audit planning and execution, along with a strategic approach to audit processes. She excels in evaluating and performing Single Audit -specific requirements, including major program determination, audit sampling, and reporting on the compliance of internal controls. As a Partner in LSL’s Government Services, Christian takes the initiative to work closely with her clients, troubleshooting their difficulties and developing the best processes that fit their needs.
Ryan Domino, CPA
Concurring Partner
Ryan Domino has a strong technical focus and specializes in governmental accounting and auditing. He currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) and regularly presents at our firm’s annual GASB Update and at CSMFO’s chapter meetings where he presents and trains on the latest GASB pronouncements. Ryan is an expert on Single Audit planning and execution and holds advanced certification from the AICPA. Ryan provides our clients with a competitive advantage as a member of GFOA’s Special Review Committee for the Award for Excellence in Financial Reporting and able to provide valuable insights and recommendations to help organizations achieve excellence in financial reporting.
ENGAGEMENT TEAM RESUMES
Full team resumes are available in Appendix A, which details the position of each team member in the firm, their educational background, and their years and types of experience. The resumes also provide information on any continuing education courses taken by the team members during the past three years.
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Staff Continuity
To ensure the quality of our staffing, we have established firm policies that prioritize the continuity of engagement teams, except in cases where an employee has left the firm or has been promoted. In the event of any changes in staffing at the Manager position and above, LSL will first seek written permission from the City.
Quality of Staff Assurance
LSL is committed to providing the City with a stable and experienced team that is dedicated to delivering a high-quality audit and exceptional service. We understand the importance of maintaining a strong and reliable team throughout the engagement, and we will work closely with the City to ensure that any staffing changes are handled with minimal disruption to the continuity of the engagement.
Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensure that our team members are up to date on the latest developments in governmental accounting and auditing. As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period.
Our educational programs are designed to provide our team members with the knowledge and skills necessary to deliver high -quality services to our clients. We offer a variety of training opportunities, including those provided by CalCPA, AICPA, Government Audit Quality Center, and GFOA.
ADDITIONAL RESOURCES
The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams.
We encourage all of our clients to tap into our full resources and team of industry and product experts for your full -service consulting, staffing, and financial report automation solutions. We are committed to providing the guidance, tools, and services that foster lifelong success for your finance team.
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Kelly Telford, CPA
Consulting Partner
Kelly brings a wealth of experience in both public accounting and local government to her role as a Partner in LSL’s Consulting Services. Her practical recommendations are instrumental in helping our audit staff and clients achieve high -quality and efficient audits while providing valuable feedback for organizational improvements. With prior roles as Finance Director for the City of Costa Mesa and the City of Seal Beach, Kelly has a proven track record of conducting numerous presentations focusing on GASB 87 and 96 and assisting clients in implementing these standards. Beyond her expertise in GASB standards, Kelly excels in helping agencies overcome internal control challenges, completing year-end close procedures, and serving as an outsourced Finance Director.
Gail Gray, CPA
Technology Partner
Gail is a well -established expert in governmental accounting and finance technology. As a Partner in LSL's Technology Consulting Services, Gail has over 20 years of experience in training, mentoring, and automating finance teams. Gail specializes in process automation consulting, software implementation, customization, and robotic process automation (RPA), leveraging technology and automation for accounting, auditing, and financial reporting. With her extensive background in governmental accounting, Gail uniquely enables LSL to offer top-tier implementation services for government-specific financial management solutions. Gail and her team provide exceptional training and ongoing support, while ensuring that our software partners also uphold high standards and provide high-quality service.
[Price bid on the following page]
City of Napa, RFP No, FINANCE01022024-A
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PRICE
ALL-INCLUSIVE MAXIMUM PRICE
*Price includes two (2) major programs. Each additional program is $4,000.
The quoted fees above include a standard 3% increase year -over-year. However, this percentage increase will be compared to the CPI indicator each year and will be adjusted if the amount exceeds 3%. The higher of the 3% or CPI indicator will be used each year.
LSL’S STANDARD HOURLY RATES
Position
2023/24
2024/25
2025/26
Optional
2026/27
Optional
2027/28
Partner $360 $371 $383 $395 $407
Senior Manager $270 $279 $288 $297 $306
Manager $230 $237 $245 $253 $261
Supervisor $200 $206 $213 $220 $227
Senior $180 $186 $192 $198 $204
Experienced Staff $150 $155 $160 $165 $170
Staff $130 $134 $139 $144 $149
Clerical $110 $114 $118 $122 $126
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ADDITIONAL SERVICES
If it should become necessary for the City of Napa to request LSL to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an addendum to the contract between the City and LSL. Any such additional work agreed to between the City and LSL shall be performed at the same rates set forth in LSL’s Standard Hourly Rates provided in this cost bid.
INSURANCE
LSL confirms that we will maintain the minimum insurance requirements throughout the entire term of this engagement. We have provided evidence of coverage with the submission of our proposal in Appendix C, and the actual insurance form will be provided upon the award of contract.
MANNER OF PAYMENT
Progress payments will be made on the basis of hours of work completed during the course of the engagement and out -of-pocket expenses incurred in accordance with the firm's proposal.
Interim billings shall cover a period of not less than a calendar month. The final ten percent (10%) of the total all-inclusive maximum price will be paid upon delivery of the firm's final reports.
City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
10 www.lslcpas.com | 25
APPENDIX A – ENGAGEMENT TEAM RESUMES
Brandon Young, CPA
ENGAGEMENT PARTNER
LICENSE
Certified Public Accountant
California
ENGAGEMENTS
City of Chula Vista
City of Citrus Heights
City of Dixon
City of Lodi
City of Galt
City of Livingston
City of Menlo Park
City of Newark
City of Pasadena
City of Pleasanton
City of Riverside
City of Roseville
City of Santa Monica
City of Shafter
Coachella Valley Water District
County of Placer
County of Nevada
County of Sutter
County of Yolo
East Bay Municipal Utility District
GDPUD
Inland Empire Utilities Agency
Monterey Peninsula Airport District
Orange County Water District
San Joaquin Council of Gov.
Santa Clarita Valley Water Agency
Union Sanitary District
ACHIEVEMENTS
Brandon is an expert in Governmental Accounting and Auditing, with over 12 years of experience serving a wide range of clients. He was appointed to serve on the prestigious AICPA State and Local Government Expert Panel, with a three -year the term beginning in May of 2023, and also has served on the CalCPA Governmental Accounting and Auditing Committee since 2018.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. Brandon meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
Brandon has performed all phases of governmental audits with numerous presentations to City Councils, Board of Supervisors, Board of Directors, and Audit Committees over the past twelve years. He routinely presents at CSMFO, local chapter meetings and CalSACA on current accounting and auditing material. He also regularly teaches current audit and accounting -related material at LSL training seminars, webinars, and client education workshops and training events.
His work has entailed:
• The preparation of the ACFR for entities involved in CSMFO and GFOA in the U.S.
• Audit review and technical assistance throughout the year to deliver the most up -to-date information with current GASB pronouncements
• Presentation of audit results to Audit Committees or others charged with governance
• Risk assessment and evaluation of internal controls with COSO and Federal Green Book
• Single Audits in accordance with new Uniform Guidance
Memberships
AICPA, AICPA SLG Expert Panel CalCPA, CalCPA State GAA,
CSMFO, GFOA
EDUCATION
Bachelor of Arts Degree in Accounting, Magna Cum Laude – Vanguard University
Ryan Domino, CPA
CONCURRING PARTNER
LICENSES
Certified Public Accountant:
California
Texas
AUDIT ENGAGEMENTS
City of Agoura Hills
City of Burbank
City of Carlsbad
City of Cathedral City
City of Chino Hills
City of Chula Vista
City of Fullerton
City of Indio
City of Lompoc
City of Monrovia
City of Moorpark
City of Oceanside
City of Orange
City of Palm Desert
City of Pleasanton
City of Rosemead
City of San Juan Capistrano
City of Santa Monica
Ontario International Airport
Orange County Fire Authority
Orange County Water District
Orchard Dale Water District
Rainbow Municipal Water District
San Bernardino Muni. Water Dept.
Three Valleys Muni. Water Dist.
United Water Conservation District
Yorba Linda Water District
ACHIEVEMENTS
Ryan currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) and has been a presenter for CSMFO’s annual conference and various chapter meetings. He has been involved in teaching current audit and accounting -related material at LSL’s in -house training seminars and annual GASB Updates.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. Ryan meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
Ryan has over 11 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, Federal Student Financial Aid audits, and various consulting and agreed -upon procedures projects.
Ryan is one of the firm’s leaders in ensuring audit quality control and Government Practice training for staff. He is a regular presenter at the firm’s annual GASB Update where he has presented training to our clients on the latest GASB pronouncements and has been a presenter for CSMFO’s chapter meetings and the annual CSFMO Conference.
Some of his presentations have covered:
• General auditing in accordance with GAGAS
• Accounting for capital assets
• GASB Statement Nos. 89, 90, 91, and 94
MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA
EDUCATION
Bachelor of Arts Degree in Business Administration with an emphasis in Accounting – California State University, Fullerton, 2012
Kelly A. Telford, CPA
CONSULTING PARTNER
LICENSE
Certified Public Accountant:
California
Texas
CONSULTING
ENGAGEMENTS
City of Manteca, CA
City of Marfa, TX
City of Moses Lake, WA
City of Rancho Cucamonga, CA
City of Redondo Beach, CA
City of Tustin, CA
City of Winters, CA
County of Hidalgo, TX
County of San Bernardino, CA
Georgetown Divide Public Utilities
District, CA
Pomona Valley Transportation
Authority, CA
Puente Hills Habitat Preservation
Authority, CA
Yolo County Public Agency Risk
Management Insurance Auth., CA
AUDIT ENGAGEMENTS
City of Barstow
City of Downey
City of Inglewood
City of Irwindale
City of Lake Elsinore
City of Manhattan Beach
City of Palm Desert
City of Redondo Beach
City of Shafter
Mesa Water District
Ontario International Airport Auth.
ACHIEVEMENTS
Kelly has developed her expertise in accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and has presented at annual conferences for CSMFO and GFOA. She is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. Kelly meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
Kelly has over 20 years of experience working both in and with government agencies including counties, cities, successor agencies, special districts, and Native American tribes and tribal casinos. She served as a Director of Finance/City Treasurer for the cities of Seal Beach and Costa Mesa and has served as the Director of Financial Management for the Los Angeles County Community Development Agency. She has also been an auditor and consultant for 14 years specializing in the audits of government agencies.
Her work has entailed:
• Implementation of month-end and year -end close procedures, and preparation of the ACFR submissions for the GFOA award • Implementation of new ERP systems, including PeopleSoft, Incode and QuickBooks.
• Audit review and technical assistance to deliver the most up-to- date information with current GASB pronouncements
• Presentations to City Councils, Board of Supervisors, Boards of Directors, and Audit Committees
• Technical reviewer for the Government Finance Officers Association (GFOA) Certificate of Excellence in Financial Reporting and the Distinguished Budget Presentation Award Program
• Serves on the CSMFO Professional Standards Committee
MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, TML (Texas Municipal League), GFOA-T (GFOA of Texas)
EDUCATION
Bachelor of Arts, Accounting – California State University, Fullerton Christian Townes, CPA
PARTNER / PROJECT MANAGER
LICENSE
Certified Public Accountant
New York
ENGAGEMENTS
Bay Area Clean Water Agencies
City of Citrus Heights
City of Diamond Bar
City of Dixon
City of Escalon, TDA
City of Galt
City of Lathrop, TDA
City of Lodi, TDA
City of Ripon, TDA
City of Shafter
City of Stockton, TDA
City of Tracy, TDA
City of Vacaville
City of Vallejo
County of Sutter
DSRSD-EBMUD Recycled Water
Authority
East Bay Municipal Utility District
Freeport Regional Water Project
Monterey One Water
San Joaquin COG
San Joaquin Rail Commission, TDA
San Joaquin Transit District, TDA
San Joaquin County, TDA
Santa Clarita Valley Water Agency
Sutter County
Upper Mokelumne River Watershed A
ACHIEVEMENTS
With over 12 years of experience in public accounting, Christian brings a strong focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes. Additionally, she specializes in Single Audit planning and execution and excels in evaluating requirements, including major program determination, audit sampling, and internal control compliance.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. Christian meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
She has performed all phases of our government audits, including special districts, ACFR audits, and Single Audits.
Her work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report
• Performing analytical and substantive audit procedures on account balances
• Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
• Assisting clients with the preparation and review of GASB related journal entries, including implementation of GASB 87 and 96.
MEMBERSHIPS
AICPA, GFOA, CSMFO
EDUCATION
Bachelor of Science in Accounting with a minor in Economics – The College at Brockport, State University of New York
A.S. in Business Administration – Genesee Community College James Butera, CPA
SENIOR MANAGER
LICENSE
Certified Public Accountant –
New York
ENGAGEMENTS
Chino Hills Community Foundation
City of American Canyon
City of Batavia, NY
City of Chino Hills
City of Chula Vista
City of Geneva, NY
City of Livingston
City of Newark
City of Palm Desert
City of Pleasanton
City of Rialto
City of Rochester, NY
City of Rosemead
County of Genesee, NY
County of Sutter
County of Yolo
Jamestown Board of Public Utilities
Rochester City School District
ACHIEVEMENTS
James was previously a Director of Finance at a regional municipality in New York. He brings his experience in financial audits, Single Audits, ACFR, and financial statement preparation, plus in -depth knowledge of GASB implementation consulting, bookkeeping consulting, and Controller consulting services.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. James meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
James has performed all phases of our government audits, including cities, counties, and special districts for their ACFR and Single Audits.
His work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report
• Performing analytical and substantive audit procedures on account balances
• Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
• Assisting clients with the preparation and review of GASB 68, 75, and 84 journal entries
• Review of capital assets, debt service, and federal and state award schedules
MEMBERSHIPS
CalCPA, GFOA
EDUCATION
Bachelor of Science & MBA in Accounting –
St. John Fisher University
Samantha Asbra, MSA
AUDIT SUPERVISOR
ACHIEVEMENTS
AICPA Intermediate Single Audit Certificate
ENGAGEMENTS
City of Dixon
City of Livingston
City of Lodi
City of Menlo Park
City of Newark
City of Pleasanton
City of Roseville
City of Vacaville
City of Vallejo
City of Woodland
County of Sutter
County of Yolo
Covered California
Georgetown Divide Public Utility Dist.
Monterey One Water
Monterey Peninsula Airport District
San Joaquin Council of Governments
Union Sanitary District
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two -year period. Samantha meets the requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
During her time with the firm, Samantha has progressed in an outstanding manner. She has performed all phases of our government audits, including water districts, other special districts, ACFR audits, successor agency audits and Single Audits.
Her work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report (ACFR)
• Performing analytical and substantive audit procedures on account balances
• Planning the nature, timing and extent of procedures involved in the audit process
• Assisting clients with the preparation and review of GASB 68, 75, and 84 journal entries
• Review of capital asset, debt service, federal and state award schedules
EDUCATION
Master of Science Degree in Accountancy –
Saint Mary’s College of California
Bachelor of Science in Business Administration, Accounting – Drexel University
32 City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
APPENDIX B – CURRENT LIST OF MUNICIPAL CLIENTS
www.lslcpas.com | 32
Current List of Municipal Clients
Client
Contact Person
Services
Phone
* Agoura Hills Mr. D. Ibanez, Director of Finance F, S 818-597-7312 * Barstow Ms. H. Riley, Admin Services Manager F, S 760-255-5115 * Big Bear Lake Ms. K. Ent, Director of Government Services F, S 909-866-5831 * Burbank Mr. C. Wood, Deputy Finance Director C, F, S 818-238-5487 Canyon Lake Mr. C. Mann, City Manager F 909-244-2955
* Carlsbad Mr. Z. Korach, Finance Director F, S 442-339-2127 * Cathedral City Mr. K. Biersack, Financial Services Director F, S 760-770-0378 * Chino Hills Ms. C. Buhagiar, Finance Director F, S 909-364-2600 * Chula Vista Ms. S. Schoen, Director of Finance F, S 619-409-3818 * Citrus Heights Mr. A. Preciado, Accounting Manager F, S 916-727-4705 * Citrus Heights Water District Ms. A. Liu, Director of Admin Services F, U 916-735-7703 * Cypress Ms. D. Mullally, Assistant Finance Director F, S 714-229-6700 * Diamond Bar Mr. J. Jacobsen, Finance Director F, S 909-839-7051 * Dixon Ms. K. Zawadzki, Director of Finance F, S 707-678-7000 * Downey Mr. S. Hannah, Finance Director F, S 562-904-7265 * East Bay Municipal Utility District Ms. S. Skoda, Director of Finance F, U 510-847-0018 * Eastern Municipal Water District Ms. W. Garriz, Controller F, S, U 951-928-3777 * Fullerton Ms. T. Smart, Fiscal Services Manager C, F, S 714-738-3139 * Galt Mr. M. Boring, Finance Director F, S 209-366-7140 Georgetown Divide Public Utility District Ms. J. Buckle, Accounting Manager C, F, S, U 530-333-4356 Grand Terrace Ms. C. Clayton, Senior Accountant F 909-824-6621 * Indio Ms. S. Lopez, Finance Manager F, S 760-541-4237 Inglewood Ms. L. Gomez, Accounting Manager F, S 310-412-5127 * Irwindale Mr. K. Borhani, Finance Director/City Treasurer F 626-430-2221 Livingston Mr. H. Bains, Senior Accountant F, S 209-394-5550 * Lodi Ms. M. Munoz, Accounting Manager F, S 209-333-6700 * Lompoc Ms. C. Donnelly, Management Services Director F, S 805-875-8283 * Malibu Ms. R. Feldman, City Manager F, S 310-456-2489 * Manhattan Beach Mr. S. Charelian, Finance Director F, S 310-802-5553 * Monrovia Ms. B. Bullis, Director of Administrative Services F, S 626-932-5510 * Monterey One Water Mr. F. Marsh, Chief Financial Officer F, S, U 831-645-4623 Monterey Peninsula Airport District Mr. M. Wilson, Controller F, S 831-648-7000x201 * Moorpark Ms. Y. Cunning, Director of Finance F, S 805-517-6213 * Newark Ms. K. Lee, Finance Director F 510-578-4288
* Oceanside Ms. J. Moya, Financial Services Director F, S 760-435-3887 Ontario International Airport Ms. K. Snow, Finance Manager F, S 714-415-9636 * Orange Ms. T. Nguyen, Director of Finance F, S 714-744-5500 * Orange County Fire Authority Ms. G. Cheung, Accounting Manager F, S 714-573-6000 * Orange County Water District Mr. R. Fick, CFO/Treasurer F, S, U 714-378-3200 Orchard Dale Water District Mr. R. Richard, Finance Manager F, U 562-941-0114 * Palm Desert Ms. V. Chavez, Finance Director F, S 760-346-0611 * Pasadena Ms. A. Trashian, Controller F 626-744-4000
* Pleasanton Ms. D. Punzo, Financial Services Manager F, S 925-931-5402 * Rainbow Municipal Water District Ms. R. Poole, Accounting Supervisor F, S, U 760-728-1178 * Rancho Cucamonga Mr. N. Daniels, Finance Director F, S 909-989-1851 * Redondo Beach Ms. W. Collazo, Chief Deputy City Treasurer F, S 310-372-1171x2428
Client
Contact Person
Services
Phone
* Rialto Ms. K. Stevens, Deputy Director of Finance F, S 909-421-7242 * Riverside Ms. N. Garcia, Controller F, S, U 951-826-5466 Rolling Hills Mr. R. Samario, Interim Finance Director F 310-377-1521 * Rosemead Mr. B. Chua, Director of Finance F, S 626-569-2146 * Roseville Mr. D. Kaufman, Assistant City Manager/CFO F, S 916-774-5314 * San Bernardino Municipal Water Dept. Ms. C. Mouser, Director of Finance F, S, U 909-453-6010 * San Clemente Mr. J. Rahn, Finance Director F, S 949-361-8360 * San Joaquin Council of Governments Ms. G. Orosco, Manager of Finance F, S 209-235-0454 * San Juan Capistrano Mr. K. Al-Imam, Chief Financial Officer F, S 949-443-6301 * San Marino Mr. M. Siegfried, Controller F 626-300-0700 * Santa Clarita Valley Water Agency Ms. A. Aguer, Controller F, U 661-513-1237 * Santa Monica Mr. S. Gomez, Financial Operations Manager F, S 310-458-8281 Shafter Mr. R. Sanchez, Administrative Services Director F, S 661-746-5043 Sonoma County Fair & Exposition, Inc. Mr. M. Margetts, Fair Financial Officer F 707-573-9342 Sutter County Mr. N. Black, Auditor-Controller F, S 530-822-7439 * Three Valleys Water District Mr. J. Velasquez, Chief Financial Officer F, U 909-621-5568 * United Water Conservation District Mr. B. Zahn, Chief Financial Officer F, S, U 805-695-3870 * Vacaville Mr. K. Matsumiya, Director of Finance F, S 707-449-5688 * Vallejo Ms. F. Cruz, Assistant Director, Finance F, S 707-648-5542 * West Sacramento Ms. B. Robertson, Finance Manager F, S 916-617-4584 * Yolo County Mr. T. Haynes, Chief Financial Officer F, S 530-666-8050 * Yorba Linda Water District Ms. D. Lugo, Finance Manager F 714-701-3040
Service Codes:
F - Financial Audit
S - Single Audit
I - Internal Audit
C - Consulting
U - Utility Agency
* Participated in the GFOA Award Programs and has received or anticipates receiving outstanding awards
35 City of Napa, RFP No, FINANCE01022024-A
Professional Financial Auditing Services
APPENDIX C – COI EVIDENCE OF COVERAGE
www.lslcpas.com | 35
CERTIFICATE OF LIABILITY INSURANCE
DATE (MM/DD/YYYY)
10/12/2023
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS
CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.
If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).
PRODUCER CONTACT Lindsey Jamall NAME:
The Liberty Company Insurance Brokers PHONE (888) 918-3960 (A/C, No, Ext):
FAX
(A/C, No):
Lic #0D79653 E-MAIL [email protected] ADDRESS:
5955 De Soto Ave, Ste 250 INSURER(S) AFFORDING COVERAGE NAIC # Woodland Hills CA 91367 INSURER A : Sentinel Insurance Company 11000 INSURED INSURER B : Hartford Casualty Insurance Company 29424 Lance Soll & Lunghard LLP INSURER C :
203 N Brea Blvd Ste 203 INSURER D :
INSURER E :
Brea CA 92821 INSURER F :
COVERAGES CERTIFICATE NUMBER: 23-24 BOP/UMB/WC REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR
LTR TYPE OF INSURANCE
ADDL
INSD
SUBR
WVD POLICY NUMBER
POLICY EFF
(MM/DD/YYYY)
POLICY EXP
(MM/DD/YYYY) LIMITS
COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ 2,000,000
CLAIMS-MADE OCCUR
DAMAGE TO RENTED
$ 1,000,000 PREMISES (Ea occurrence)
MED EXP (Any one person) $ 10,000
A 57SBABM1263 10/12/2023 10/12/2024 PERSONAL & ADV INJURY $ 2,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ 4,000,000
POLICY PRO- LOC
PRODUCTS - COMP/OP AGG $ 4,000,000
JECT
$
OTHER:
A
AUTOMOBILE LIABILITY
57SBABM1263
10/12/2023
10/12/2024
COMBINED SINGLE LIMIT
(Ea accident) $ 2,000,000
ANY AUTO BODILY INJURY (Per person) $
OWNED
AUTOS ONLY
HIRED
AUTOS ONLY
SCHEDULED
AUTOS
NON-OWNED
AUTOS ONLY
BODILY INJURY (Per accident) $
PROPERTY DAMAGE
(Per accident) $
$
A
UMBRELLA LIAB
EXCESS LIAB
OCCUR
CLAIMS-MADE
57SBABM1263
10/12/2023
10/12/2024
EACH OCCURRENCE $ 1,000,000
AGGREGATE $ 1,000,000
DED
RETENTION $ 10,000 $
WORKERS COMPENSATION
AND EMPLOYERS' LIABILITY
Y / N
PER
STATUTE OTH-
ER
E.L. EACH ACCIDENT $ 1,000,000
B
ANY PROPRIETOR/PARTNER/EXECUTIVE
OFFICER/MEMBER EXCLUDED? N / A 57WECAZ7TWB 10/12/2023 10/12/2024 E.L. DISEASE - EA EMPLOYEE $ 1,000,000 (Mandatory in NH) If yes, describe under
E.L. DISEASE - POLICY LIMIT $ 1,000,000 DESCRIPTION OF OPERATIONS below
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)
Evidence of Coverage
CERTIFICATE HOLDER CANCELLATION
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SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.
AUTHORIZED REPRESENTATIVE
ACORD 25 (2016/03)
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The ACORD name and logo are registered marks of ACORD
10/12/23
Affinity Insurance Services
1100 Virginia Drive, Suite 250
Fort Washington, PA 19034
Lance, Soll & Lunghard, LLP
203 N Brea Boulevard
Suite: 203
Brea, CA 92821-4056
A Professional Liability APL-275513554
Continental Casualty Company
10/12/2023 10/12/2024 Per Claim/Aggregate
20443
$3,000,000
Evidence of Coverage
Lance, Soll & Lunghard, LLP
203 N Brea Boulevard
Suite: 203
Brea, CA 92821-4056
Affinity Insurance Services, Inc.