228
4/24/2025
311 312 313 314 315 317 318 cocc Total
Budget Budget Budget Budget B udget Budget Budget Budget Budget
EXPENSES
ADMINISTRATIVE
Administrative Salaries
Administrative Salaries 0 92,670 85,856 66,986 37,096 164,886 120,372 724,694 1,292,560 Employee Benefit Contribution-Admin 0 55,701 50,757 38,845 22,156 94,361 70,232 333,517 665,569 Total Administrative Salaries 0 148,371 136,613 105,831 59,252 259,247 190,604 1,058,211 1,958,129 Legal Expense 0
Court Costs 0 0 0 240 0 0 0 0 240
Criminal Background Checks 0 400 155 85 65 152 140 0 997 Tenant Screening 0 2,900 1,500 3,100 35 2,360 250 0 10,145 Total Legal Expense 0 3,300 1,655 3,425 100 2,512 390 0 11,382 Other Admin Expenses
Staff Training 0 770 590 873 335 926 769 2,000 6,263
Auditing Fees 0 2,250 1,575 2,260 1,125 2,270 2,250 0 11,730 Management Fee 0 127,490 89,243 130,040 63,745 128,767 127,490 0 666,775 Asset Management Fees 0 12,000 8,400 12,240 6,000 12,120 12,000 0 62,760 Bookkeeping Fees 0 8,820 6,174 8,996 4,410 8,907 8,820 0 46,127 Total Other Admin Expenses 0 151,330 105,982 154,409 75,615 152,990 151,329 2,000 793,655 Miscellaneous Admin Expenses
Membership and Fees 0 105 75 110 40 125 80 1,175 1,710
Publications 0 105 75 110 35 125 70 0 520
Advertising 0 410 290 420 450 440 885 0 2,895
Office Supplies 0 200 135 210 110 220 175 450 1,500
Fuel-Administrative 0 115 100 120 55 255 100 1,500 2,245 City Overhead 510 12,236 12,242 14,090 6,558 21,796 12,810 43,741 123,983 Telephone 0 2,876 2,013 7,362 16,763 4,898 16,857 9,230 59,999 Postage 0 700 460 690 160 665 290 1,600 4,565
Paper 0 240 170 250 120 270 250 750 2,050
Copiers 0 1,005 705 1,020 480 1,040 1,450 1,625 7,325
Printer Supplies/Services 0 230 165 210 170 235 275 400 1,685 Misc Computer Equipment 0 1,955 1,370 2,880 3,260 2,225 3,850 3,500 19,040 Internet 0 950 655 1,005 1,480 1,170 1,500 2,450 9,210
Software/Maintenance Fees 0 6,000 4,200 6,565 4,100 6,525 7,350 11,705 46,445 Cell Phones/Pagers 25 620 620 850 480 1,105 500 2,235 6,435 Small Office Equipment 0 50 25 30 25 110 50 450 740
Bank Fees 0 0 0 0 0 0 0 17,090 17,090
Cable Charges 0 15,876 11,113 16,193 7,938 14,764 15,876 0 81,760 Other Misc Admin Expenses 0 55 40 60 52 105 100 400 812 Storage 250 120 85 300 42 222 50 500 1,569
229
4/24/2025
311 312 313 314 315 317 318 cocc Total
Budget Budget Budget Budget B udget Budget Budget Budget Budget Total Miscellaneous Admin Expenses 785 43,848 34,538 52,475 42,318 56,295 62,518 98,801 391,578 TOTAL ADMINISTRATIVE EXPENSES 785 346,849 278,788 316,140 177,285 471,044 404,841 1,159,012 3,154,744 0 TENANT SERVICES 0
Tenant Services Salaries 0 4,315 3,025 4,401 2,158 4,370 4,315 0 22,584 Employee Benefit Contributions-Tenant S
v 0 3,220 2,257 3,284 1,610 3,263 3,220 0 16,854
Resident Council 0 1,323 891 1,363 662 1,161 1,269 0 6,669 Other Tenant Svcs.-OHA 0 882 594 909 441 774 846 0 4,446 Tenant Services Contract Costs 0 1,765 1,235 3,600 2,400 2,700 2,400 0 14,100 Resident Services 0 3,435 2,405 4,420 500 0 1,000 0 11,760 TOTAL TENANT SERVICES EXPENSES 0 14,940 10,407 17,977 7,771 12,268 13,050 0 76,413
UTILITIES
Water 0 77,000 56,000 69,000 11,800 60,500 26,000 3,300 303,600 Electricity 7,000 10,715 11,160 27,000 57,880 17,000 83,000 23,000 236,755 Electricity-Vacant Units 0 90 140 990 0 410 0 0 1,630
Gas 0 1,050 740 2,100 17,100 1,686 41,000 900 64,576
Gas-Vacant Units 0 271 141 280 0 740 0 0 1,432
Garbage/Trash Removal 0 49,000 64,000 68,000 5,600 69,800 11,000 2,240 269,640 Dump Expense 755 1,780 1,803 1,000 50 1,175 675 0 7,238 Sewer 0 56,170 41,000 48,000 12,000 45,951 25,000 680 228,801 TOTAL UTILITY EXPENSES 7,755 196,076 174,984 216,370 104,430 197,262 186,675 30,120 1,113,672
MAINTENANCE AND OPERATIONS
General Maint Expense
Maintenance Salaries 0 79,930 70,156 84,432 63,736 129,090 60,118 16,877 504,339 Maintenance Labor-Grounds 9,129 46,455 63,145 100,791 16,569 96,195 48,827 27,907 409,018 Maint-On Call Service 0 2,510 1,760 2,530 1,260 2,653 2,500 0 13,213 Maintenance - Temporary Labor 1,766 12,798 8,959 13,054 6,399 12,928 12,798 0 68,702 Maintenance OT 0 9,470 4,120 9,050 5,500 8,387 11,400 600 48,527 Employee Benefits Contribution-Maint. 4,817 75,119 78,813 107,595 47,027 128,529 64,488 24,834 531,222 Maintenance Uniforms 30 425 300 465 205 889 405 457 3,176 Vehicle Gas, Oil, Grease 380 3,620 3,690 4,450 2,000 6,795 2,600 990 24,525 Total General Maint Expense 16,122 230,327 230,943 322,367 142,696 385,466 203,136 71,665 1,602,722 Materials
Supplies-Paint 0 6,565 1,580 2,935 1,035 4,655 2,473 0 19,243 Supplies-Grounds 760 270 350 890 60 1,700 1,100 100 5,230 Supplies-Appliance 0 14,540 6,180 12,400 6,600 14,600 12,000 0 66,320 Supplies-Plumbing 0 20,191 11,430 24,910 3,000 5,225 11,300 0 76,056 Supplies-Electrical 0 5,465 3,370 16,700 1,600 2,405 15,000 575 45,115
230
4/24/2025
311 312 313 314 315 317 318 cocc Total
Budget Budget Budget Budget B udget Budget Budget Budget Budget Supplies-Building Repairs 0 4,730 2,720 7,580 2,000 7,525 7,000 50 31,605 Supplies-Windows 0 1,385 1,180 1,530 325 970 125 0 5,515 Supplies-Locks 0 575 550 1,875 350 375 700 50 4,475
Supplies-Janitorial/Cleaning 0 735 520 1,820 490 905 3,000 1,600 9,070 Supplies-Safety 50 1,035 810 1,275 425 920 800 465 5,780 Tools and Equipment 0 5,625 3,660 1,160 975 1,095 2,500 600 15,615 Grounds Tools and Equipment 0 175 125 490 75 750 225 90 1,930 Total Materials 810 61,291 32,475 73,565 16,935 41,125 56,223 3,530 285,954 Contract Costs
Contract-Fire Alarm/Extinguisher 10 2,055 1,570 4,510 12,000 2,720 4,900 850 28,615 Contract-Building Repairs-Misc 0 6,470 4,470 26,000 150 20,950 1,600 0 59,640 Contract-Unit Turnaround 0 3,500 1,400 1,500 250 3,500 1,000 0 11,150 Contract-Painting 0 13,500 4,200 0 0 12,500 0 0 30,200
Contract-Electrical 0 150 1,600 4,000 550 450 0 0 6,750 Contract-Pest Control 0 1,450 650 5,200 6,500 3,715 14,000 100 31,615 Contract-Floor Covering 0 0 12,024 13,520 3,000 7,000 12,000 0 47,544 Contract-Grounds 44,181 200 8,860 1,900 0 8,502 2,700 0 66,343 Contract-Janitorial/Cleaning 0 3,090 2,160 10,000 9,300 3,325 11,100 9,500 48,475 Contract-Plumbing 0 7,520 3,610 9,000 5,100 8,500 4,200 200 38,130 Contract-HVAC 0 560 6,340 1,400 22,750 1,825 14,000 6,000 52,875 Contract-Vehicle Maintenance 150 2,400 2,000 1,800 700 3,075 1,200 3,800 15,125 Contract-Equipment Rental 0 660 25 150 0 150 210 0 1,195 Contract-Equipment Repair 0 1,065 760 2,500 50 700 225 75 5,375 Contract-Elevator Maintenance 0 0 0 0 6,375 0 5,300 2,820 14,495 Contract-Alarm Monitoring 0 891 625 1,200 3,420 702 5,700 2,125 14,663 Contract-Tree Trimming 0 4,180 3,160 6,000 2,500 3,750 6,500 2,000 28,090 Contract-IT Contracts 50 2,560 1,764 2,918 6,422 3,058 10,159 0 26,931 Contract Costs-Other 0 1,900 1,330 1,940 2,900 1,990 1,900 0 11,960 Total Contract Costs 44,391 52,151 56,548 93,538 81,967 86,412 96,694 27,470 539,171 TOTAL MAINTENANCE EXPENSE 61,323 343,769 319,966 489,470 241,598 513,003 356,053 102,665 2,427,847
GENERAL EXPENSES
WC Insurance 1,059 15,415 16,176 22,214 9,620 27,599 13,567 32,357 138,007 Auto Insurance 503 7,836 7,037 9,314 4,118 12,099 7,236 6,865 55,008 Property Insurance 0 47,853 43,795 62,890 32,410 52,837 58,982 3,720 302,487 General Liability Insurance 1 ,321 5,464 3,830 7,059 2,025 5,827 4,045 756 30,327 Fidelity Insurance 0 214 150 218 107 215 214 62 1,180
City-Umbrella Policy 4,539 18,780 13,162 24,261 6,960 20,014 13,903 2,600 104,219 Broker Fees 140 2,817 2,510 3,647 1,780 3,260 3,238 543 17,935 Cyber Liability Insurance 1,257 590 402 732 418 677 756 0 4,832
231
4/24/2025
311 312 313 314 315 317 318 cocc Total
Budget Budget Budget Budget B udget Budget Budget Budget Budget Payments in Lieu of Taxes 0 10,225 6,750 11,174 13,546 7,425 28,226 0 77,346 Bad Debt-Tenant Rents 800 2,000 1,000 2,000 500 450 9,000 0 15,750 Security/Law Enforcement 7,813 23,435 16,405 23,904 11,718 23,670 23,435 0 130,380 TOTAL GENERAL EXPENSES 17,432 134,629 111,217 167,413 83,202 154,073 162,602 46,903 877,471 Asset Purchases 0 27,274 19,097 6,826 3,346 6,760 6,692 0 69,995 NON OPERATING EXPENSE 0 27,274 19,097 6,826 3,346 6,760 6,692 0 69,995
HOUSING ASSISTANCE PAYMENTS
PH Tenant URP 0 2,256 432 0 0 0 0 0 2,688
PH FSS Escrow Payments 0 10,644 4,452 53,016 0 0 4,380 0 72,492 TOTAL HOUSING ASSISTANCE PAYMENTS 0 12,900 4,884 53,016 0 0 4,380 0 75,180 TOTAL EXPENSES 87,295 1,076,437 919,343 1,267,212 617,632 1,354,410 1,134,293 1,338,700 7,795,322 NET INCOME ($64,480) $461,353 $191,062 $78,400 ($185,054) ($59,346) ($264,862) ($201,272) ($44,199)
*
*Note: A budget deficit in a public housing project may be offset by a surplus in another project. However; if there is a deficit in the COCC budget, it must be funded by the COCC's Unrestricted Cash & Investments reserves fund. 232
HOUSING AUTHORITY OF THE CITY OF OXNARD
RESOLUTION NO. _________
A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE HOUSING AUTHORITY
OF THE CITY OF OXNARD APPROVING AND ADOPTING THE LOW RENT PUBLIC HOUSING PROGRAM OPERATING BUDGETS FOR FISCAL YEAR 2025-2026 I. WHEREAS, the Housing Authority of the City of Oxnard (“OHA”) has prepared the Low Rent Public Housing Program operating budgets now totaling $7,795,322 for the fiscal year 2025-2026; and
II. WHEREAS, the budgeted expenditures are necessary for the efficient and economical operation of OHA for the purpose of serving low-income families; and III. WHEREAS, the budgets for the fiscal year 2025-2026 indicate a source of funding adequate to cover all proposed expenditures; and
IV. WHEREAS, the budgeted expenditures will be consistent with the provisions of law and the Annual Contribution Contract; and
V. WHEREAS, the United States Department of Housing and Urban Development requires OHA to certify that no OHA employee is serving in a variety of positions which will exceed a 100% allocation of their time.
NOW THEREFORE, the Board of Commissioners of the Housing Authority of the City of Oxnard resolves as follows:
1. That the Low Rent Public Housing Program Operating Budgets (“Operating Budgets”) for the fiscal year 2025-2026 totaling $7,795,322 on file at the Housing Department and incorporated full herein by this reference is approved and adopted.
2. That no OHA employee reflected in the Operating Budgets is serving in a variety of positions which will exceed 100% allocation of their time. 233
Resolution No. ___________
APPROVED AND ADOPTED by the Board of Commissioners of the Housing Authority of the City of Oxnard at a regular meeting of said Board held on the 3rd day of June, 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Luis A. Mc Arthur, Chairman
ATTEST:
Lourdes A. López, Secretary Designate
Approved as to form:
Stephen M. Fischer, General Counsel
234
Administrative Housing Assistance Total
Budget Payment Budget Budget
Revenue & Expenses
INCOME
GRANT INCOME
HAP Income 32,188,748 32,188,748
Adm Fee Income 2,805,243 2,805,243
Port-In Adm Fee 19,435 19,435
Port-In HAP 650,312 650,312
TOTAL GRANT INCOME 3,474,990 32,188,748 35,663,738
OTHER INCOME
Investment Income-Unrestricted 103,000 103,000
Fraud Recovery-Adm Fee 2,502 2,502
Fraud Recovery-HAP 2,502 2,502
TOTAL OTHER INCOME 105,502 2,502 108,004
TOTAL INCOME 3,580,492 32,191,250 35,771,742
EXPENSES
ADMINISTRATIVE
Administrative Salaries
Administrative Salaries 1,598,604 1,598,604
Administrative Temp Help 47,840 47,840
Employee Benefit Contribution-Admin 913,895 913,895
Total Administrative Salaries 2,560,339 2,560,339
Legal Expense
Criminal Background Checks 6,040 6,040
Tenant Screening 18,100 18,100
General Legal Expense 2,000 2,000
Total Legal Expense 26,140 26,140
Other Admin Expenses
Staff Training 4,020 4,020
Travel 410 410
Auditing Fees 37,675 37,675
Port-Out Adm Fee Paid 16,500 16,500
Consultants 9,000 9,000
Total Other Admin Expenses 67,605 67,605
Miscellaneous Admin Expenses
Membership and Fees 3,265 3,265
OXNARD HOUSING AUTHORTIY
HOUSING CHOICE VOUCHER PROGRAM SECTION 8
PROPOSED FY 2025-2026 BUDGET
4/24/2025
235
4/24/2025
Administrative Housing Assistance Total
Budget Payment Budget Budget
OXNARD HOUSING AUTHORTIY
HOUSING CHOICE VOUCHER PROGRAM SECTION 8
PROPOSED FY 2025-2026 BUDGET
Publications 675 675
Advertising 2,420 2,420
Office Supplies 2,000 2,000
Fuel-Administrative 3,000 3,000
City Overhead 92,784 92,784
Telephone 17,890 17,890
Postage 20,500 20,500
Paper 2,500 2,500
Copiers 5,700 5,700
Printer Supplies/Services 3,000 3,000
Misc Computer Equipment 6,000 6,000
Internet 2,000 2,000
Software/Maintenance Fees 70,000 70,000
Cell Phones/Pagers 3,100 3,100
Small Office Equipment 5,000 5,000
Bank Fees 6,000 6,000
Other Misc Admin Expenses 725 725
Storage 14,000 14,000
Total Miscellaneous Admin Expenses 260,559 260,559
TOTAL ADMINISTRATIVE EXPENSES 2,914,643 2,914,643
UTILITIES
Water 925 925
Electricity 10,000 10,000
Gas 1,300 1,300
Garbage/Trash Removal 750 750
Sewer 290 290
TOTAL UTILITY EXPENSES 13,265 13,265
MAINTENANCE AND OPERATIONS
General Maint Expense
Maintenance Salaries 6,661 6,661
Maintenance Labor-Grounds 7,935 7,935
Employee Benefits Contribution-Maint. 8,250 8,250
Maintenance Uniforms 288 288
Vehicle Gas, Oil, Grease 360 360
Total General Maint Expense 23,494 23,494
Materials
Supplies-Electrical 100 100
Supplies-Building Repairs 100 100
Supplies-Janitorial/Cleaning 1,900 1,900
236
4/24/2025
Administrative Housing Assistance Total
Budget Payment Budget Budget
OXNARD HOUSING AUTHORTIY
HOUSING CHOICE VOUCHER PROGRAM SECTION 8
PROPOSED FY 2025-2026 BUDGET
Supplies-Safety 290 290
Total Materials 2,390 2,390
Contract Costs
Contract-Fire Alarm/Extinguisher 56 56
Contract-Janitorial/Cleaning 9,000 9,000
Contract-HVAC 2,500 2,500
Contract-Vehicle Maintenance 2,250 2,250
Contract-Alarm Monitoring 500 500
Contract-Tree Trimming 1,000 1,000
Contract-Inspections 2,500 2,500
Total Contract Costs 17,806 17,806
TOTAL MAINTENANCE EXPENSE 43,690 43,690
GENERAL EXPENSES
WC Insurance 30,910 30,910
Auto Insurance 5,280 5,280
Property Insurance 1,787 1,787
General Liability Insurance 11,046 11,046
Fidelity Insurance 62 62
City-Umbrella Policy 37,966 37,966
Broker Fees 1,375 1,375
Cyber Liability Insurance 12,060 12,060
Security/Law Enforcement 7,811 7,811
Port-In HAP Expense 650,312 650,312
TOTAL GENERAL EXPENSES 758,609 758,609
HOUSING ASSISTANCE PAYMENTS
Housing Assistance Payments 31,537,425 31,537,425
HCV Tenant URP 93,800 93,800
Port-Out HAP 335,500 335,500
HCV FSS Escrow Payments 224,525 224,525
TOTAL HOUSING ASSISTANCE PAYMENTS 32,191,250 32,191,250 TOTAL EXPENSES 3,730,207 32,191,250 35,921,457
NET INCOME ($149,715) $0 ($149,715)
237
HOUSING AUTHORITY OF THE CITY OF OXNARD
RESOLUTION NO. _________
A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE HOUSING AUTHORITY
OF THE CITY OF OXNARD APPROVING AND ADOPTING THE HOUSING CHOICE VOUCHER PROGRAM SECTION 8 OPERATING BUDGET FOR FISCAL YEAR 2025-2026 I. WHEREAS, the Housing Authority of the City of Oxnard (“OHA”) has prepared a Housing Choice Voucher Program Section 8 operating budget of $35,921,457 for the fiscal year 2025-2026; and
II. WHEREAS, the budgeted expenditures are necessary for the efficient and economical operation of OHA for the purpose of serving low-income families; and III. WHEREAS, the budget for the fiscal year 2025-2026 indicates a source of funding adequate to cover all proposed expenditures; and
IV. WHEREAS, the budgeted expenditures will be consistent with the provisions of law and the Annual Contribution Contract; and
V. WHEREAS, the United States Department of Housing and Urban Development requires OHA to certify that no OHA employee is serving in a variety of positions which will exceed a 100% allocation of their time.
NOW THEREFORE, the Board of Commissioners of the Housing Authority of the City of Oxnard resolves as follows:
1. That the Housing Choice Voucher Program Section 8 Operating Budget (“Operating Budget”) for the fiscal year 2025-2026 totaling $35,921,457 available on file at the Housing Department and incorporated in full herein by this reference is approved and adopted.
2. That no OHA employee reflected in the Operating Budget is serving in a variety of positions which will exceed 100% allocation of their time.
238
Resolution No. _________
APPROVED AND ADOPTED by the Board of Commissioners of the Housing Authority of the City of Oxnard at a regular meeting of said Board held on the 3rd day of June, 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Luis A. Mc Arthur, Chairman
ATTEST:
Lourdes A. López, Secretary Designate
Approved as to form:
Stephen M. Fischer, General Counsel
239
PHA Board Resolution
Approving Operating Budget
U.S. Department of Housing and
Urban Development
Office of Public and Indian Housing
OMB Approval No. 2577-0029 (exp. 04/30/2027)
Previous editions are obsolete Form HUD-52574
Public reporting burden for this collection of information is estimated to average 136.2 minutes per response , including the time for reviewing instructions, searching existing data sources, , gathering, and maintaining the data needed, completing the operating budget and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information including suggestions for reducing this burden, to the Reports Management Officer, QDAM, Department of Housing and Urban Development, 451 7th Street, SW, Room 4176, Washington, DC 20410. When providing comments, please refer to OMB Approval No. 2577-0029. This agency may not collect this information, and you are not required to complete this form, unless it displays a currently valid OMB control number.
This information is required by Section 6(c)(4) of the U.S. Housing Act of 1937. The information is the operating budget for the low-income public housing program and provides a summary of the proposed and budgeted receipts and expenditures, approval of budgeted receipts and expenditures, and justifica tion of certain specified amounts. HUD reviews the information to determine if the operating budget adopted by the public housing agency (PHA) and the amounts are reasonable, a nd that the PHA complies with HUD prescribed procedures. PHA boards must approve the operating budget and HUD requires boards to certify their approval through this form. Responses are required to obtain benefits. This information does not lend itself to confidentiality.
PHA Name: PHA Code:
PHA Fiscal Year Beginning Board Resolution Number:
Acting on behalf of the Board of Commissioners of the above -named PHA as its Chairperson, I make the following certifications and agreement to the Department of Housing and Urban Development (HUD) regarding the Board’s approval of (check one or more as applicable):
DATE
Operating Budget approved by Board resolution on:
Operating Budget submitted to HUD, if applicable, on:
Operating Budget revision approved by Board resolution on:
Operating Budget revision submitted to HUD, if applicable, on:
I certify on behalf of the above-named PHA that:
1. All statutory and regulatory requirements have been met;
2. The PHA has sufficient operating reserves to meet the working capital needs of its developments;
3. Proposed budget expenditure are necessary in the efficient and economical operation of the housing for the purpose of serving low-income residents;
4. The budget indicates a source of funds adequate to cover all proposed expenditures;
5. The PHA will comply with the wage rate requirement under 24 CFR 968.110(c) and (f); and
6. The PHA will comply with the requirements for access to records and audits under 24 CFR 968.110(i).
I/We, the undersigned, certify under penalty of perjury that the information provided above is true and correct.
WARNING: Anyone who knowingly submits a false claim or makes a false statement is subject to criminal and/or civil penalties, including confinement for up to 5 years, fines, and civil and administrative penalties. (18 U.S.C. §§ 287, 1001, 1010, 1012; 31 U.S.C. §3729, 3802).
Print Board Chairperson’s Name: Signature: Date:
X 06/03/2025
City of Oxnard Housing Authority
July 1, 2025
CA031
Luis A. Mc Arthur
240
Housing Authority Low Rent Public Housing
and Housing Choice Voucher Program
(Section 8) Budgets for
Fiscal Year 2025-2026
Brenda Lopez, Interim Director
Housing Department
Finance and Governance Committee
May 13, 2025
241
FY 2025-2026 Public Housing Budget Background 2
The Low Rent Public Housing Program (LRPH) budget pertains to the 523 public housing units owned and operated by the Housing Authority of the City of Oxnard (OHA)
1. The United States Department of Housing and Urban Development (HUD) requires program budgets to be submitted prior to the start of each fiscal year.
2. Each public housing project is funded and budgeted separately. In addition, any administrative costs that are not directly related to a public housing project, must be budgeted separately under the Central Office Cost Center (COCC).
3. Budget comprises of: tenant rental income and operating subsidy from HUD.
4. The COCC budget expenses are offset by a combination of fee revenues such as management fees, booking fees, and asset management fees. 242
FY 2025-2026 Housing Choice Voucher Budget Background 3 The Housing Choice V oucher Program (HCV), also referred to as Section 8, budget pertains to 1,864 Housing Choice V ouchers (does not include forty-six Emergency Housing Choice and forty Mainstream V ouchers) administered by the OHA.
1. Budget comprises of: housing assistance payments (HAP) which are rental subsidies passed directly through the OHA from HUD to property owners and administrative fees to the OHA.
2. Funding eligibility is based on the number of vouchers leased and a HUD established fee per unit leased (adjusted for inflation).
3. New voucher allocations awarded to the agency are funded separately.
243
FY 2025-2026 Public Housing Budget Discussion 4
1. The recommended operating budget for the LRPH program is $7,795,322. This amount consists of an estimated COCC income of $1,137,428 and a $6,613,695 combined income total related to the public housing projects.
2. The COCC related expenses total $1,338,700 (consists of indirect administrative costs) and combined expenses related to the public housing projects total $6,456,622.
3. The operating budget, if adopted as recommended, would result in a deficit of $201,272 for the COCC.
4. Efforts to reduce the COCC budget deficit over time include generating revenue by providing property management services for OHA-owned properties and closely monitoring opportunities to save on indirect costs. In addition, the OHA applied for HUD’s Rental Assistance Demonstration (RAD) program which allows for fungibility with other programs and offers an opportunity to generate income/surplus cash in the long run. If successful, the surplus may be distributable to the COCC.
5. The budget deficit in the COCC budget has reduced from $365,438 in FY 20-21 to $201,272 in FY 25-26.
244
FY 2025-2026 Public Housing Budget Discussion 5
1. The operating budget, if adopted as recommended for the combined public housing projects will result in a net income of $157,073.
2. In FY 20-21, the combined public housing projects had a budget deficit of $161,383.
3. Efforts to reduce budget deficits over time have included right sizing families in units based on their household composition, improving operational efficiencies, and decreasing vacancy turn around time frames.
245
FY 2025-2026 Housing Choice Voucher Budget Discussion 6
1. The recommended operating budget for the HCV program is $35,921,457 (HAP + Administrative Fees).
2. The total projected HAP is $32,191,250.
3. The total projected administrative fees total $3,580,492 and the expenses total $3,730,207. This will result in a deficit of $149,715.
4. Since 2020, the OHA launched the “rethink and renew” effort to identify, plan and implement strategic goals that will reduce the budget deficit overtime. Some of the efforts undertaken include applying for new programs which have separate funding sources, streamlining processes, issuing project-based vouchers, and increasing lease up.
5. The budget deficit in the HCV budget has reduced from $377,126 in FY 20-21 to $149,715 in FY 25-26.
246
FY 2025-2026 Oxnard Housing Authority Budgets 7
Financial Impact:
1. There is no financial impact to the General Fund.
2. The OHA has approximately $1,200,000 in the COCC
Unrestricted Cash and Investments fund to cover the projected COCC budget deficiency of $201,272 for Fiscal Year 2025-2026.
The remaining balance will be $998,728.
3. The OHA has approximately $2,400,000 in the HCV Program’s Unrestricted Cash and Investments fund to cover the projected HCV budget deficit of $149,715 for Fiscal Year 2025-2026. The remaining balance will be $2,250,285.
247
That the Finance and Governance Committee recommend that the Board of Commissioners of the Housing Authority of the City of Oxnard:
1. Adopt a resolution approving the recommended $7,795,322 operating budgets for the Low Rent Public Housing Program for Fiscal Year 2025-2026, as presented for each project area, and approve and authorize the use of $201,272 of unrestricted cash to fund the projected deficit in the Central Office Cost Center.
2. Adopt a resolution approving the recommended $35,921,457 operating budget for the Housing Choice V oucher Program Section 8 for Fiscal Year 2025-2026 and approve and authorize the use of $149,715 of unrestricted cash to fund the projected deficit.
Recommendation
8 248
11 End of Presentation
249
FINANCE AND GOVERNANCE COMMITTEE
AGENDA REPORT
REPORTS
AGENDA ITEM NO. D.6
DATE: May 13, 2025
TO: Finance & Governance Committee
FROM: Javier Chagoyen-Lazaro, Chief Financial Officer, (805) 200-5400, [email protected]
SUBJECT: Agreement for Annual Financial Audits and Single Audits for Federally Funded Programs for Fiscal Years 2024-25 through 2028-29. (10 Minutes)
RECOMMENDATION
That the Finance and Governance Committee recommend that the City Council approve and authorize the Mayor to execute a five-year agreement (No.32600005) with Macias Gini & O'Connell, LLP in the amount of $1,219,895 for annual financial audits and Single Audits for Federally funded programs.
Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/CgYef-jGadM
BACKGROUND
With the recent submittal to the Federal Audit Clearinghouse of the Single Audit for the year ending June 30, 2024, the current audit contract is completed. On January 28, 2025, the Finance Department issued a Request for Proposals ("RFP") for Professional Auditing Services. Purchasing staff posted the RFP on the City's public purchasing platform, and notified a number of accounting and auditing firms directly, encouraging them to respond. In addition, the Chief Financial Officer, Assistant Chief Financial Officer, and the Controller also reached out to numerous agencies for audit firm references to notify and ask them to submit proposals.
With the outreach effort, the RFP received 45 single views within the online platform, and six (6) firms ultimately submitted proposals to the RFP. An evaluation team of five (5) members was formed to review the six (6) proposals. The five (5) evaluation team members included the CFO, Two (2) Assistant CFOs, Controller, and the Internal Control Manager. Two (2) members of the evaluation team hold active CPA Licenses. Evaluation team members all signed the Purchasing Code of Conduct, attended the Purchasing Division's evaluation kickoff meeting, and reviewed the proposals.
Of the six (6) proposals submitted, Macias Gini & O'Connell, LLP ("MGO") was deemed the best overall value compared to the other five (5) proposals submitted. With a strong presence in California and a solid history of public sector audits, MGO provided an impressive list of California Cities and Special Districts clients serviced in the last five (5) years. It has extensive experience working with diverse sizes of governmental agencies, including large complex public agencies comparable to the City of Oxnard. In Northern California, some of MGO’s large-size clients have included the City and County of San Francisco, City of Oakland, and City of Fremont. MGO’s Southern California clients have included the City and County of Los Angeles, City of Santa Monica, City of Santa Barbara, County of Ventura, and numerous cities in the Ventura and Orange 250
counties. Based on the scope of work, MGO provides a clear, thorough, and structured approach to the audit work plan and procedures and a comprehensive timeline. Its proposal addressed areas of risk assessment, compliance assessment, and an extensive discussion on Single Audit quality review. In the area of technical competency, MGO provided the most extensive and detailed description of the uses of technology and its approach specifically to audits.
Given MGO’s knowledge, experience, technical competency, thoroughness, and competency in performing comparable agency-size audits, the evaluation team expressed confidence that MGO is the best among the pool of six proposers.
STRATEGIC PRIORITIES
This agenda item is a routine operational item or does not relate to the five strategic priorities adopted by City Council on March 16, 2021.
FINANCIAL IMPACT
Macias Gini &O'Connell, LLP has committed to a not-to-exceed cost of $1,219,895 for the annual financial audit and the Single Audit for each of the five years of the contract:
FY 2024-25: $229,780
FY 2025-26: 236,670
FY 2026-27: 243,765
FY 2027-28: 251,075
FY 2028-29: 258,605
TOTAL $1,219,895
By comparison, the total not to exceed contract cost of the same audit services for the last five years was $1,157,800. The annual cost will be included in the Finance Department budget for each fiscal year, beginning with the Proposed Budget for FY 2025-26.
For Financial use only: General Fund 1011602-53210; Measure O 1041001-5321-M1904
Prepared by: Beth Vo, Assistant Chief Financial Officer
ATTACHMENTS
1. DRAFT MGO AGREEMENT
2. Presentation
251
Agreement No.______________
pg. 1
PROFESSIONAL SERVICES AGREEMENT
BETWEEN
THE CITY OF OXNARD AND MACIAS GINI & O’CONNELL LLP
By This Professional Services Agreement (“Agreement”), the City of Oxnard (“City”) agrees to engage the Services of Macias Gini & O’Connell LLP (“Consultant”), and Consultant agrees to perform the Services for City as herein described, for the compensation, during the term, and otherwise subject to the covenants and conditions herein set forth. City and Consultant may be individually referred to as “Party” or collectively as the “Parties.”
NOW THEREFORE, IN CONSIDERATION OF THE COVENANTS, CONDITIONS,
AND PROMISES CONTAINED HEREIN AND FOR SUCH OTHER GOOD AND
VALUABLE CONSIDERATION, RECEIPT OF WHICH IS HEREBY ACKNOWLEDGED, THE PARTIES HERETO AGREE AS FOLLOWS:
1. Recitals. [INTENTIONALLY OMITTED]
2. SUMMARY DESCRIPTION OF SERVICES.
Agreement for Professional Auditing Services reference “Exhibit A”
3. PARTIES.
City of Oxnard, a general law and municipal corporation of the State of California, located at 300 West Third Street, Oxnard California 93030.
Macias Gini & O’Connell, an LLP of the State of California, located at 700 South Flower St., Suite 800. Los Angeles, CA 90017.
4. TERM OF AGREEMENT: From (Date): 05/21/2025 To (Date): 05/20/2030 A. Time is of the essence in this Agreement
B. This Agreement does not have any options to extend.
C. This Agreement shall not exceed a total of five (5) years (including the initial term and any options to extend). The City in its sole discretion may exercise the option terms upon sixty (60) days written notice to the Consultant (or any other time if the parties so agree) in accordance with Section 12 of this Agreement. The option term shall be commenced by an amendment to this agreement.
D. All Services required of Consultant under this Agreement shall be completed on or before the end of the term of the Agreement.
5. AGREEMENT AMOUNT NOT TO EXCEED: $1,219,895.00
252
Agreement No.______________
pg. 2
6. AGREEMENT EXHIBITS. The following documents memorialized below are the only exhibits to this Agreement and are incorporated by reference as though fully set forth herein. In the event of a conflict between the Exhibits and this Agreement, the Agreement controls.
Exhibit A: Scope of Services
Exhibit B: Schedule of Compensation
Exhibit C: Insurance Requirements: City Insurance Exhibit INS-B Exhibit D: Federal Funding / Grant Requirements Rider [NOT APPLICABLE] Exhibit E: Living Wage Policy
Exhibit F: Prevailing Wage Policy [NOT APPLICABLE]
Exhibit G: Iran Contracting Certification
7. DESIGNATED REPRESENTATIVES. The Designated Representatives listed below shall be authorized to act on behalf of the named Party, be responsible for negotiations and contractual matters, and coordinate with each other to perform the Services under this Agreement. Additionally, Consultant’s Services shall be performed or immediately supervised by the Consultant’s Representative:
City Designated Representative
Name: Cesar Perfecto
Title: Controller
Phone: 805-385-7461
Email: [email protected]
Address: 300 West Third Street, 3rd flr
Oxnard, CA 93030
Consultant Designated Representative
Name: Linda Hurley
Title: Engagement Partner
Phone: (949) 296-4340
Email: [email protected]
Address:700 South Flower St., Suite 800
Los Angeles, CA 90017
8. CONTRACTUAL PREREQUSITIES. This Agreement must first be executed by the Consultant, after which the Agreement shall be approved as to form by the City Attorney, then executed by the Mayor, or an authorized person on behalf of the City, and if executed by the Mayor shall also be executed by the City Clerk.
A. Consultant is advised that any recommendation for Agreement award is not binding on City until the Agreement is fully executed and approved by City.
B. A request for modification of the terms, prior to execution of the Agreement, must be made in writing and presented to the Designated Representative of the City prior to the time this Agreement is executed.
C. All proof of a City tax certificate, insurance, and W-9 forms is required prior to execution of this Agreement.
253
Agreement No.______________
pg. 3
D. Consultant shall not perform any work under this Agreement until a proof of insurance has been provided to the City as required under Section 24 of this Agreement.
9. CONSULTANT’S SERVICES.
A. Consultant shall perform the tasks, obligations, and Services set forth in the “Scope of Services,” attached to and incorporated into this Agreement as “Exhibit A.” Once this Agreement is executed, the Scope of Services may only be modified by written Amendment pursuant to Section 13 of this Agreement.
B. The Services shall be coordinated with the designated City Project Manager set forth in Exhibit A subject to the direction of the City Manager or Department Director. Consultant hereby designates its Project Manager as set forth in “Exhibit A” as the person responsible for the Services who shall coordinate with City’s Project Manager in executing the Scope of Services under this Agreement.
10.COMPENSATION. City shall pay Consultant for the Services performed pursuant to the terms of this Agreement and the “Schedule of Compensation,” attached to and incorporated into this Agreement as “Exhibit B.” City shall pay Consultant an amount not to exceed the amount is listed in Section 5 of this Agreement. Once this Agreement is executed, the Schedule of Compensation may only be modified by written Amendment pursuant to Section 13 of this Agreement, and may be subject to approval by the City Council.
A. Allowance for Price Adjustments.
11.PAYMENT and INVOICES. The City shall pay all undisputed portions of any applicable invoice within thirty (30) days after receipt of an invoice. In the event the City disputes one or more items in an invoice, the City shall, within thirty (30) days after receipt of such invoice, notify the Consultant of the item(s) being disputed and the reason(s) therefore. The City may withhold payment for such disputed items until resolution of the dispute.
A. Payment Request. Consultant shall submit a payment request to CITY by the end of each calendar month listing the Services provided, costs of those Services, and total amount due for the month. Invoices may be emailed to: [email protected].
B. Consultant’s acceptance of final payment made pursuant to this Agreement shall constitute a release of City from all claims and liabilities for compensation to Consultant for anything completed, finished or relating to the Services. City’s payment shall not constitute nor be 254
Agreement No.______________
pg. 4
deemed a release of the responsibility and liability of Consultant for the accuracy and competency of the information provided and/or the Services performed hereunder, nor shall such payment be deemed to be an assumption of responsibility or liability by City for any defect or error in the Services performed by Consultant and its employees, agents and subcontracted Consultants.
C. Consultant shall provide City with a completed Request for Taxpayer Identification Number and Certification, as issued by the Internal Revenue Service. If any sales tax is due for the Services performed by Consultant or materials or products provided to City by Consultant, Consultant shall pay the sales tax. City shall not reimburse Consultant for sales taxes paid by Consultant.
D.Non-Appropriation of Funds. Payments to be made to Consultant by City for the Services performed within the current fiscal year are within the current fiscal budget and within an available, unexhausted and unencumbered appropriation of City. In the event City does not appropriate sufficient funds for payment of the Services beyond the current fiscal year, this Agreement shall cover payment for the Services only up to the conclusion of the last fiscal year in which City appropriated sufficient funds and shall automatically terminate at that fiscal year’s conclusion.
12. OPTION TO EXTEND AGREEMENT. When in the City’s best interest, this Agreement may only be extended, if the City, in its discretion, exercises an option term in accordance with Section 4 subparagraphs (B) and (C) of this Agreement.
The initial term, plus any option to extend shall not exceed a total of five (5) years. If no option to extend the Agreement appears in section 4(B), then this Agreement shall not be extended.
13.MODIFICATION OF AGREEMENT. This Agreement may be amended, modified, or otherwise altered, or its provisions waived, only upon mutual consent of the Parties by written amendment. The City may request that the Consultant perform Extra Services. As used herein, "Extra Services" means any services, which are determined by the City to be necessary for the proper completion of the project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. A written amendment signed by both Parties shall be required to authorize performance of and payment for Extra Services.
14.TERMINATION OF AGREEMENT. City may terminate this Agreement at any time, with or without cause and without penalty, upon fifteen (15) calendar days’ prior written notice pursuant to Section 22 of this Agreement. Such termination shall be effective on the date specified in the notice, or if no date is specified, then fifteen 255
Agreement No.______________
pg. 5
(15) calendar days from the date of the notice. City shall be liable to Consultant only for work done by Consultant up to and including the date of termination of this Agreement unless the termination is for cause, in which event Consultant need be compensated only to the extent required by law. Consultant may terminate this Agreement at any time during the term of the Agreement by giving the City sixty (60) calendar days’ prior written notice.
15.FEDERAL GRANT FUNDING REQUIREMENTS . [RESERVED]
16.INDEPENDENT CONTRACTOR. Consultant is and shall at all times remain, as to City, a wholly independent contractor. Neither City nor any of its employees or agents shall have control over the conduct of Consultant or any of its employees, except as stated in this Agreement. Consultant has and shall retain the right to exercise full control over the employment, direction, means of performance, location, compensation and discharge of all persons assisting Consultant. This Agreement shall not be interpreted to prevent or preclude Consultant from rendering any Services for Consultant’s own account or to any other person or entity as Consultant in its sole discretion shall determine; provided, however, that performing such Services shall not materially interfere with the Services the Consultant shall perform for the City. The City retains the right to provide general instructions to and observe the Consultant in the performance of all Services done on behalf of the City.
Consultant and its employees, subconsultants, and agents have no authority, express or implied, to act on behalf of City in any capacity, to incur any debt, obligation or liability on behalf of City, bind City in any manner, or otherwise act on behalf of City as an agent. Consultant T and its employees are not employees of City. Consultant and its employees are not entitled to receive from City any of the benefits or rights afforded employees of City, including but not limited to reserve leave, sick leave, vacation leave, holiday leave, compensatory leave, Public Employees Retirement System benefits, and health, life, dental, long-term disability and workers’ compensation insurance benefits. Consultant shall not, at any time or in any manner, represent that it or any of its agents, subconsultants, or employees are in any manner agents, subconsultants, or employees of City.
17.LAWFUL PERFORMANCE. Consultant shall abide by all federal, state, and local laws and regulations as may be related to the performance of duties under this Agreement. Consultant, at its sole expense, shall obtain and maintain during the term of this Agreement, all appropriate permits, licenses, and certificates that may be required in connection with the performance of Services under this Agreement.
18.SAFETY REQUIREMENTS. Consultant shall not perform any Services for the City when the Consultant is impaired by alcohol or a controlled substance. When there is
256
Agreement No.______________
pg. 6
reasonable cause to believe that any person has violated this provision, that person shall be immediately removed from the premises and be subject to any applicable civil and/or criminal penalties under the City’s Code and/or under state law. All work performed under this Agreement shall be performed in such a manner as to provide safety to the public. The City reserves the right to issue restraining or cease and desist orders to Consultant when unsafe or harmful acts are observed or reported relative to the performance of the work under this Agreement. The acceptance of Consultant 's work by City shall not operate as a release of the Consultant from such standard of care and workmanship.
19.STANDARD OF PERFORMANCE; WARRANTY. Consultant agrees to perform all Services required by this Agreement in a professional and competent manner, in accordance with the degree of skill and diligence which is normally employed by reputable professionals performing similar Services under similar conditions in the same or similar locality. Such Services shall also be performed in a manner which is reasonably satisfactory to City Project Manager, or designee (hereinafter the “Project Manager”), provided that discretion in determining what is satisfactory shall not alter the foregoing standard of care.
A. In accordance with the standard of care set forth in the first sentence of Section 19, the Consultant agrees that it:
(1) Has thoroughly reviewed and considered the services and work to be performed; and
(2) Has reviewed the issues regarding the Scope of Services to be provided; and
(3) Has carefully considered how the services and related work should be performed; and
(4) Fully understands the facilities, difficulties and restrictions associated with performance of the services required by this Agreement.
20.OWNERSHIP OF CONSULTANT’S WORK PRODUCT, CONFIDENTIALITY & DISCLOSURE, RECORDS & WARRANTY. City shall be the owner of any and all technical documents and records, including, computations, plans, correspondence, and/or other pertinent data and information, both hard copy and electronic, gathered or prepared by Consultant in performance of this Agreement and shall be entitled to immediate possession of the same upon completion of the work under this Agreement, or at any earlier or later time when the same may be requested by City.
A. Ownership of Documents. Every report, draft, work product, map, record, and other document reproduced, prepared, or caused to be prepared by the Consultant pursuant to or in connection with this Agreement shall be the exclusive property of the City.
257
Agreement No.______________
pg. 7
B. Deliverables. Consultant shall deliver to the City the studies, plans, specifications, or other documents as are identified in the Scope of Services; and Consultant shall, upon completion of all work or termination of this Agreement, submit to the City all information developed in the course of the Consultant 's services. Consultant shall, in such time and in such form as the City may require, furnish reports concerning the status of Services required under this Agreement.
Consultant shall, upon request by City and upon completion or termination of this Agreement, deliver to the City all material furnished to Consultant by the City.
C. Records and Inspections. The Consultant shall maintain full and accurate records, with respect to all Services and matters covered under this Agreement. Books and records pertaining to costs shall be kept and prepared in accordance with generally accepted accounting principles.
The City shall have free access at all reasonable times to such records, both hard copy and electronic, and the right to examine and audit the same and to make transcripts therefrom, and to inspect all program data, documents, proceedings, and activities.
D. Confidentiality. Information that is exempt from disclosure to the public is confidential. This includes information relating to the past, present, or future affairs of the City or information belonging to a third party whose information is in the City’s possession or control under obligations of confidentiality. Consultant may be granted access to information that is exempt from disclosure to the public (Government Code Section 7920.505) and may contain “trade secrets” (see Government Code Section 7924.510(f)) when it is necessary for Consultant to perform its obligations pursuant to this Agreement. If Consultant is granted such access to confidential information, Consultant shall not be considered to be a member of the public as that term is used in Government Code Section 7920.515.
E. Disclosure of Information. Consultant shall not disclose, publish, or authorize others to disclose or publish, design data, drawings, specifications, reports, or other information pertaining to the projects assigned to Consultant by the City or other information to which the Consultant has had access during the term of this Agreement without the prior written approval of the City’s Designated Representative during the term of this Agreement and for a period of two (2) years after the termination of this Agreement.
F. No Warranty. Other than an obligation upon the City to deal in good faith, the City makes no warranties and shall bear no liability or responsibility for errors or omissions in any Confidential Information disclosed under this Agreement or for any business decisions made by 258
Agreement No.______________
pg. 8
Consultant in reliance on any Confidential Information disclosed under this Agreement.
21.NOTICE OF BREACH AND OPPORTUNITY TO CURE. Neither Party will be in breach of this Agreement where the breach is capable of being cured, or until written notice of the breach is received from the non-breaching Party. The Party charged with breach will have fifteen (15) calendar days from the date of receiving such notice in which to cure the breach or otherwise respond. If the circumstances leading to the charge that the Agreement was breached have not been cured or explained to the satisfaction of the other Party within fifteen (15) days from the date on which the breaching Party received notice of breach, the non-breaching Party may terminate this Agreement. Notice shall be given in the manner set forth in section 22.
22.NOTICE. All notices given or required to be given pursuant to this Agreement shall be in writing and may be given by personal delivery or by first-class mail. Notice sent by mail shall be addressed to each Party’s Designated Representative as set forth above in Section 7. When addressed in accordance with this Section, such notice shall be deemed given upon deposit in the United States mail, postage prepaid. In all other instances, notices shall be deemed given at the time of actual delivery. Changes may be made in the names or addresses of persons to whom notices are to be given by giving notice in the manner prescribed in this Section.
23.INDEMNIFICATION, HOLD HARMLESS & DEFENSE. Except as set forth in Subsection A of this Section 23, and to the fullest extent permitted by law, Consultant shall immediately defend, indemnify, and hold harmless the City, its officers, employees, representatives, and agents (the “City Indemnitees”), from and against those actions, suits, proceedings, claims, demands, losses, costs, and expenses, including legal costs and reasonable attorneys’ fees, for any personal injuries, deaths, or property damage, including property owned by the City (collectively “Claims”) which may arise out of Consultant's negligence or willful misconduct in the performance of the services described in this Agreement, unless such Claims are proven to be caused by the negligence or willful misconduct of the City Indemnitees.
A. The provisions of this Subsection apply only in the event that Consultant is a design professional within the meaning of California Civil Code section 2782.8 (“Design Professional”). The term Design Professional, as defined in said section, is limited to licensed architects, licensed landscape architects, registered professional engineers, professional land surveyors, and the business entities that offer such services in accordance with the applicable provisions of the California Business and Professions Code.
259
Agreement No.______________
pg. 9
(1) Notwithstanding the provisions of Section 23 above, to the extent that the services to be provided under this Agreement are those of a Design Professional, Consultant's duty to indemnify, hold harmless, and defend the City Indemnitees shall be limited to the extent that any Claims arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant, its officers, agents, employees or subconsultants in the performance of the services described in this Agreement.
(2) In no event shall the costs of defense charged to Consultant exceed the Consultant’s proportionate percentage of fault, except as otherwise set forth in said Civil Code section 2782.8, the provisions of which are incorporated into this Agreement by this reference. Nothing in this Subsection b shall be construed to require Consultant to provide indemnification for Claims caused by the active negligence or willful misconduct of the City Indemnitees
B. The City does not and shall not waive any rights that it may have against Consultant under this Section, because of the acceptance by the City, or the deposit with the City, of any insurance policy or certificate required pursuant to this Agreement. The hold harmless and indemnification provisions of this Section 23 shall apply regardless of whether said insurance policies are determined to be applicable to the claim, demand, damage, liability, loss, cost, or expense described herein.
C. The obligation to indemnify and defend, as set forth in this Section 23, is binding on the successors, assigns, or heirs of Consultant and shall survive the expiration or any early termination of this Agreement.
24.INSURANCE. Consultant shall obtain and maintain during the performance of any Services under this Agreement the insurance coverages listed within “Exhibit C”, which is attached hereto and incorporated herein by this reference, unless the Risk Manager waives, in writing, the requirement that Consultant obtain and maintain such insurance coverages. Such insurance must be issued by a company satisfactory to the Risk Manager. Consultant shall, before performance of any Services pursuant to this Agreement, file with the Risk Manager evidence of insurance coverage as specified in “Exhibit C”. Maintenance of insurance coverages by Consultant is a material element of this Agreement. Consultant’s failure to maintain or renew insurance coverages or to provide renewal evidence shall be considered a material breach of this Agreement.
25.LIVING WAGE REQUIREMENTS. During the term of this Agreement, Consultant understands and agrees that if Living Wages are applicable, subject to the 2002 Oxnard City Council Living Wage Policy, attached as “Exhibit E” to this Agreement, Consultant will pay and/or provide the wages and/or benefits required therein to all 260
Agreement No.______________
pg. 10
of its employees engaged in whole or in part in performing the Services provided for by this Agreement. The Living Wage is updated on July 1 of each year, and the duty to pay the correct wage is the responsibility of the Consultant.
26.PREVAILING WAGE REQUIREMENTS. [INTENTIONALLY OMITTED]
27.IRAN CONTRACTING ACT. In accordance with the Iran Contract Act of 2010 (Public Contract Code sections 2200-2208) the City requires that any Consultant that submits a proposal or otherwise proposes to enter into or renew a contract with the City with respect to goods or Services of one million dollars ($1,000,000) or more, must certify, that the Consultant is not identified on a list created pursuant to subdivision (b) of Public Contract Code Section 2203 as a person engaging in investment activities in Iran described in subdivision (a) of Public Contract Code Section 2202.5, or as a person described in subdivision (b) of Public Contract Code Section 2202.5, as applicable.
A Consultant is ineligible to enter into any contract with the City for goods or Services of one million dollars ($1,000,000) or more if the Consultant engages in investment activities in Iran. Consultant must certify that it is not on the list of ineligible vendors prohibited from doing business with the State of California and shall complete the Iran Contract Act Certification attached as Exhibit G.
28.SUBCONTRACTING. If Consultant requires the assistance of a subcontractor to render any Services under this Agreement, Consultant shall obtain prior written consent from the City before a subcontractor performs any service pursuant to this Agreement. All subcontractors shall be identified in the Scope of Work attached to this Agreement as “Exhibit A”. Consultant is fully responsible for satisfactory completion of all its subcontractors’ work. All subcontractors shall be properly licensed and insured; and bonded, if applicable. Consultant shall be responsible for all liabilities regardless of nature, type, or cause, arising out of or resulting from or in connection with subcontractors performance pursuant to this Agreement or subcontractors failure to comply with any of its obligations in connection with this Agreement.
29.CONFLICT OF INTEREST. Consultant covenants that it does not have any interest, nor shall it acquire any interest, directly or indirectly, which would conflict in any manner with the performance of Consultant’s Services under this Agreement.
Consultant further covenants that in the performance of Services under this Agreement, no officer, employee or agent of Consultant having such interest shall be employed by it. In the event the City determines that Consultant must disclose its financial interests by completing and filing a Fair Political Practices Commission Form 700, Statement of Economic Interests, Consultant shall file such Form 700 261
Agreement No.______________
pg. 11
with the City Clerk’s Office pursuant to the written instructions provided by the City Clerk. Acquisition or maintenance of a conflicting interest by Consultant may result in termination of this Agreement by the City.
30.DISPUTES. Except as otherwise provided in these provisions, any dispute concerning a question of fact arising under this Agreement, shall be decided by the City’s Designated Representative, who shall reduce this decision to writing and mail a copy to the Consultant. The decision of the City’s Designated Representative shall be final and conclusive unless Consultant requests mediation within ten (10) calendar days. Pending final decision of a dispute, the Consultant shall proceed diligently with the performance of the Agreement and in accordance with the decision of the City’s Designated Representative.
31.DISPUTE RESOLUTION. Should an unresolved dispute arise out of this Agreement, any Party may request that it be submitted to mediation. The Parties shall meet in mediation within a reasonable time not to exceed forty five (45) days of a request.
The mediator shall be agreed to by the mediating Parties. In the absence of an Agreement on a mediator, the Parties shall each submit one name from mediators listed by the American Arbitration Association, the California State Board of Mediation and Conciliation, or other agreed-upon service. The mediator shall be selected by a “blindfold” process. The cost of mediation shall be borne equally by both Parties. Neither Party shall be deemed the prevailing Party. No Party shall be permitted to file a legal action without first meeting in mediation and making a good faith attempt to reach a mediated settlement. The mediation process, once commenced by a meeting with the mediator, shall last until Agreement is reached by the Parties but not more than sixty (60) calendar days, unless the maximum time is extended in writing by both Parties.
32.ASSIGNMENT. This Agreement is for the professional Services of Consultant. Any attempt by Consultant to assign the benefits or burdens of this Agreement without the prior written approval of City shall be prohibited and shall be null and void.
Consultant 's Services pursuant to this Agreement shall be provided by the Consultant’s Designated Representative or directly under his/her supervision, and Consultant shall not assign another to supervise the Consultant 's performance of this Agreement without the prior written approval of City, by and through the City’s Designated Representative.
33.CARE OF WORK. Should Consultant discover any latent or unknown conditions materially differing from those inherent in the Services or as represented by the City, Consultant shall immediately inform the City of such fact and shall not provide any Services, except at Consultant’s risk, until written instructions are received from the Project Manager.
262
Agreement No.______________
pg. 12
34.REPORTS. Upon request by the Project Manager or as otherwise required by this Agreement, including but not limited to, the Scope of Services set forth in Exhibit “A”, Consultant shall prepare and submit reports to the City concerning Consultant's performance of the Services required by this Agreement.
35.AUDIT. City shall have the option of inspecting, auditing and/or reproducing all records and other written materials used by Consultant in preparing its billings to City as a condition precedent to any payment to Consultant, or for other purposes relating to the Agreement. Consultant will promptly furnish all documents requested by City. Additionally, if this Agreement is in excess of $10,000, the State Auditor may examine and audit Consultant for a period of 3 years after final payment under the Agreement. Regardless of whether a State audit is permitted, Consultant shall maintain and preserve all such records for a period of at least 3 years after final payment under the Agreement or until an audit has been completed and accepted by City, whichever occurs later. Consultant shall maintain all such records in City or to promptly reimburse City for all reasonable costs incurred in conducting the audit at a location other than in City, including but not limited to expenses for personnel, salaries, private auditor, travel, lodging, meals and overhead. Consultant shall include a copy of this Section in all contracts with its subcontractors, and Consultant shall be responsible for immediately obtaining those records or other written material from its subcontractors upon a request by the State Auditor and/or City.
36.ADVERTISING AND PUBLICITY. Consultant shall not use the name of or refer to City directly or indirectly in any advertisement, news release, or professional or trade publication without prior written approval from the City Manager. This Section shall survive the termination of this Agreement.
37.NONDISCRIMINATORY EMPLOYMENT. Consultant shall not unlawfully discriminate against any individual based on race, color, religion or religious creed, national origin, ancestry, ethnic group identification, primary language, physical disability, mental disability, medical condition, genetic information, marital status, gender, gender identity, gender expression, sex, sexual orientation, age, immigration status, citizenship or military and veteran status. Consultant understands and agrees that it is bound by and will comply with all legal nondiscrimination mandates. For every subcontractor who will perform Services, Consultant shall be responsible for such subcontractor’s compliance with this Section.
38.COVENANTS AND CONDITIONS. Each term and each provision of this Agreement to be performed by Consultant shall be construed to be both a covenant and a condition.
263
Agreement No.______________
pg. 13
39.WAIVER. City’s review or acceptance of, or payment for, work product prepared by Consultant under this Agreement will not be construed to operate as a waiver of any rights City may have under this Agreement or of any cause of action arising from Consultant’s performance. A waiver by City of any breach of any term, covenant, or condition contained in this Agreement will not be deemed to be a waiver of any subsequent breach of the same or any other term, covenant, or condition contained in this Agreement, whether of the same or different character.
40.FORCE MAJEURE. Neither the Consultant nor the City shall be responsible for any delay caused by any contingency beyond their control, including, but not limited to, war or insurrection, walkouts by the Party’s own employees, fires, natural calamities, riots, or demands or requirements of governmental agencies other than the City.
41.GOVERNING LAW. The terms of this Agreement shall be interpreted according to the laws of the State of California. Should litigation occur, venue shall be in the Superior Court of California, County of Ventura.
42.SEVERABILITY. If any portion of this Agreement is declared by a court of competent jurisdiction to be invalid or unenforceable, then such portion will be deemed modified to the extent necessary in the opinion of the court to render such portion enforceable and, as so modified, such portion and the balance of this Agreement will continue in full force and effect and be enforceable.
43.INTEGRATED AGREEMENT. This Agreement and the attached exhibits referenced herein to this Agreement represent the entire understanding between the Parties.
No verbal Agreement or implied covenant shall be held to vary the provisions of this Agreement. This Agreement shall bind and inure to the benefit of the Parties to this Agreement and any subsequent successors and assigns.
44.NO THIRD-PARTY BENEFICIARY. This Agreement shall not be construed to be an Agreement for the benefit of any third-party or parties, and no third party or parties shall have any claim or right of action under this Agreement.
45.AUTHORITY TO EXECUTE. Each Party hereto expressly warrants and represents that the signatories to this Agreement have the authority to execute this Agreement on behalf of its corporation, partnership, business entity, or governmental entity, and warrants and represents that the signatories have the authority to bind each Party to the performance of its obligations hereunder.
46.EXECUTION – COUNTERPARTS. This Agreement may be executed in any number of counterparts and each such duplicate counterpart shall constitute an original, but they shall not be effective nor enforceable unless and until it is executed with the handwritten signature or electronic signature of an authorized representative 264
Agreement No.______________
pg. 14
of each of the relevant Parties. No counterpart shall be deemed to be an original or presumed delivered unless and until the counterpart executed by the other Party to this Agreement is in the physical possession of the Party seeking enforcement thereof.
47.INCONSISTENT OR CONFLICTING TERMS. In the event of any contradictions or inconsistencies between any attached documents or exhibits incorporated by reference herein and the provisions of the Agreement itself, the terms of the Agreement shall control. Any exhibit that is attached and incorporated by reference shall be limited to the purposes for which it is attached, as specified in this Agreement. Any contractual terms or conditions contained in such exhibit imposing additional obligations on the City are not binding upon the City and City’s Designated Representative unless specifically agreed to in writing, and initiated by City’s Designated Representative, as to each additional contractual term or condition.
48.CAPTIONS AND HEADINGS. The captions and headings contained in this Agreement are provided for identification purposes only and shall not be interpreted to limit or define the content, scope, or intent of the provisions described under the respective caption or heading.
49.ACKNOWLEDGEMENT. By signing below, Consultant acknowledges that it has reviewed the City’s Professional Services Agreement terms and conditions and insurance requirements and that Consultant hereby agrees to full compliance. [Signatures on next page]
265
Agreement No.______________
pg. 15
IN WITNESS WHEREOF, the Parties have entered into this Agreement effective on the date as written in Section 4 and upon signature of all Parties.
CITY OF OXNARD MACIAS GINI & O’CONNELL LLP
Luis Mc Arthur, Mayor1 Date Linda Hurley, Partner Date
ATTEST:
Lourdes A. López, City Clerk Date
(only if Mayor authorizes)
APPROVED AS TO FORM:
Stephen M. Fischer, Date
City Attorney (always required)
1 The City Council must authorize and the Mayor must execute any agreement over $220,000. 266
Agreement No.______________
pg. 16
EXHIBIT A
PROFESSIONAL SERVICE AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP)
SCOPE OF SERVICES
The City desires an Annual Comprehensive Financial Report (ACFR) and its component unit financial statements for the City of Oxnard to be prepared by the independent auditor and be fully compliant with GAAP and GASB for the fiscal year ended June 30, 2025 and each of the subsequent fiscal years through 2029 of the audit firm’s contract with the City.
The City desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. The auditor is to express an opinion on the fair presentation of the combining and individual fund and account group financial statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supporting schedules contained in the ACFR. However, the auditor is to provide an “in-relation to” opinion on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the introductory section or the statistical section of the report.
The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards, as well as certain limited procedures for the Measure O fund as required by City ordinance.
1. The selected independent auditor will be required to perform the following tasks:
. The audit firm will perform an audit of all funds of the City of Oxnard. The audit will be conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller of the United States.
The audit will be in full compliance with applicable GASB statements during the fiscal year the audit is being performed.. The audit firm will render their audit report on the basic financial statements which will include both Government-Wide Financial Statements and Fund Financial Statements. The audit firm will also apply limited audit procedures to Management’s Discussion and Analysis (MD&A) and required supplementary information pertaining to the General Fund and each major fund of the City.
b. The audit firm will perform a single audit (if applicable) on the expenditures of federal grants in accordance with OMB Circular A-133 and render the appropriate audit reports on Internal Controls over Financial Reporting based upon the audit of the City’s financial statements in accordance with Government Auditing Standards and the appropriate reports on compliance with Requirements Applicable to each Major Program, Internal Control over Compliance and on the Schedule of Expenditures of Federal Awards in Accordance with OMB Circular A-133. 267
Agreement No.______________
pg. 17
c. The audit firm shall issue a separate “management letter” that includes recommendations for improvements in internal control, accounting procedures, and other significant observations that are considered to be non-reportable conditions. Management letters shall be addressed to the Mayor and City Council.
d. The audit firm shall prepare the Annual State Controller’s Report for the City, the City’s Annual Street Report, and the Single Audit Report. The auditor should clearly take all the above into account when preparing the proposal.
0. Reports to be Issued
Following the completion of the audit of the fiscal year’s financial statements, the auditor shall issue:
. A report on the fair presentation of the City’s financial statements in conformity with generally accepted accounting principles.
a. A report on Measure O fund.
b. A report on compliance of the annual calculation of the City’s appropriation limit. c. A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.
d. A report on compliance with applicable laws and regulations. e. Findings and recommendations for improvements in the systems of internal control. f. Findings and recommendations for improvements in accounting systems. g. Findings of non-compliance with laws, rules, and regulations. h. Any other material items coming to the attention of the auditor during the course of the examination.
i. Preparation and submission of the State Controller’s reports for the City. j. Internal Control Reports. The internal control report shall communicate in writing to management any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. The internal control report shall also include:
1. Reportable conditions that are also material weaknesses shall be identified as such in the reports.
2. Non-reportable conditions that are also material weaknesses shall be identified as such in the reports.
3. The reports on compliance shall include all instances of noncompliance.
4. Irregularities and illegal acts. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to both the City Manager and the Chief Finance Officer.
268
Agreement No.______________
pg. 18
l. Reports to the City Council. The auditor shall inform the City Council of the following:
1. The auditor’s responsibility under generally accepted auditing standards
2. Significant accounting policies
3. Management judgments and accounting estimates
4. Significant audit adjustments
5. Other information in documents containing audited financial statements
6. Disagreements with management
7. Management consultation with other accountants
8. Difficulties encountered in performing the audit
0. Special Considerations
The City intends to send its Annual Comprehensive Financial Report (ACFR) to the Government Finance Officers Association and California Society of Municipal Finance Officers for review in its Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide special assistance to the City to meet the requirements of that program.
The City intends to structure the contract so that the City has the option as to whether the auditor or City Staff would prepare the ACFR. The auditor shall be required to prepare the ACFR if the City elects that option. The cost of said preparation of the ACFR shall be an expense of the City.
0. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor’s expense, for a minimum of five (5) years, unless the firm is notified in writing by the City of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the City. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.
0. Management Letters
The auditor shall present samples for the City.
0. Schedule for the 2025-26 Fiscal Year Audit
The auditor should complete each of the following no later than the dates indicated. 269
Agreement No.______________
pg. 19
Preliminary Field Work to Begin May 2025
Auditor Provides List of Schedules to be Completed June 2025 Year End Field Work Begins October 2025
Year End Field Work to be Completed October 2025
Draft Audit Report and Recommendations Completed by Auditor November 2025 Draft Audit Reports Returned to Auditor November-
December 2025
Revised Draft Auditor’s Report Delivered to City December 2025 Final Audit Reports and Management Letter Submitted to City On or before
December 30, 2025
Audits Presented to City Council for Acceptance January – February 2026
0. Date Final Report is Due
. The CFO will complete the review of the draft report as expeditiously as possible. During that period, the auditor should be available for any meetings that may be necessary to discuss the audit reports. Once all issues for discussion are resolved, the final signed report shall be delivered to the City within ten (10) working days. It is anticipated that this process will be completed to allow City Council approval by the month of December following each fiscal year. b. 20 signed copies of the City’s Annual Comprehensive Financial Report (ACFR) are to be delivered.
0. Assistance to be Provided to the Auditor
Finance Department and Clerical Assistance
. The finance department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation, and explanations. City staff performs a variety of closing procedures during July and August, and they prepare a number of schedules in preparation for the year-end audit. The Auditor is expected to make use of this work 270
Agreement No.______________
pg. 20
product in preparing for the audit. A copy of the product list and pertinent work papers from the prior year will be made available for review to the selected firm. Any schedules not provided in those work papers and required for the audit, should be detailed and the request list submitted well in advance of fieldwork commencing.
a. Consideration must be given to the on-going tasks of the Finance Department. Consideration must also be given to the work schedules of the Finance Department staff and responsible management personnel. The auditor shall provide the City with a detailed audit plan and a list of all schedules to be prepared for both interim and year-end audit work. The City’s normal hours of operation are Monday through Friday from 8:00 a.m. to 6:00 p.m. with the exception of every other Friday when the offices are closed.
271
Agreement No.______________
pg. 21
EXHIBIT B
PROFESSIONAL SERVICE AGREEMENT
(CITY OF OXNARD and MACIAS GINI and O’CONNELL LLP)
SCHEDULE OF COMPENSATION
Below are hourly rates detailed by partner, senior manager, manager, field supervisor and other staff.
Title / Classification
2025
Standard -
Cost per
Hour
Discount
Discounted
Rates -
Cost per
Hour
Partners $ 540 75% $ 405
Directors $ 450 75% $ 340
Senior Managers $ 400 75% $ 300
Managers $ 360 75% $ 270
Supervisors and Senior Associates $ 285 70% $ 200 Experienced Associates $ 225 70% $ 160
Staff Associates $ 200 70% $ 140
Administrative Assistants $ 140 70% $ 100
City of Oxnard
Deliverables
Estimated
Hours 2024/25 2025/26 2026/27 2027/28 2028/29
State Controller Reports (Cities, Special District, Annual Streets) 70 $ 12,995 Single Audit Report (up to 3 major programs) 120 $ 24,350 Annual Comprehensive Financial Report (ACFR) 810 $ 166,075 ACFR Preparation 85 $ 20,495
Measure O Report 30 $ 5,855
Gann Appropriations Limitation AUP Report 10 $ 10
$ 13,385
$ 25,080
$ 171,055
$ 21,110
$ 6,030
$ 10
$ 13,785
$ 25,830
$ 176,185
$ 21,745
$ 6,210
$ 10
$ 14,200
$ 26,605
$ 181,470
$ 22,395
$ 6,395
$ 10
$ 14,625
$ 27,405
$ 186,915
$ 23,065
$ 6,585
$ 10
Total (not-to-exceed) Fees 1,125 $ 229,780 $ 236,670 $ 243,765 $ 251,075 $ 258,605 272
Agreement No.______________
pg. 22
EXHIBIT C
PROFESSIONAL SERVICES AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP
INSURANCE REQUIREMENTS
Prior to contract approval and beginning of services under this agreement, Consultant must procure, agree to maintain and supply evidence of insurance at the levels listed and in accordance with the other provisions listed in this document.
273
Agreement No.______________
pg. 23
Exhibit INS-B
INSURANCE REQUIREMENTS FOR CONSULTANTS
(WITHOUT ERRORS AND OMISSIONS REQUIREMENT)
1. Consultant shall obtain and maintain during the performance of any services under this Agreement the following insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of services hereunder by Consultant, its agents, representatives, employees or subconsultants.
a. Commercial General Liability Insurance, including Contractual Liability, in an amount not less than $1,000,000 combined single limit for bodily injury and property damage for each claimant for general liability with coverage equivalent to Insurance Services Office Commercial General Liability Coverage (Occurrence Form CG 0001). If a general aggregate limit is used, that limit shall apply separately to the project or shall be twice the occurrence amount;
b. Business automobile liability insurance in an amount not less than $1,000,000 combined single limit for bodily injury and property damage for each claimant for automobile liability with coverage equivalent to Insurance Services Office Automobile Liability Coverage (Occurrence Form CA0001) covering Code No. 1, “any auto”;
c. Workers’ compensation insurance in compliance with the laws of the State of California, and employer’s liability insurance in an amount not less than $1,000,000 per claimant. Additionally, the workers’ compensation policy shall include a waiver of all rights of subrogation which the insurer may have against the City.
2. Consultant shall, prior to performance of any services, file with the Risk Manager certificates of insurance with original endorsements affecting coverage required by this Exhibit INS-B. The certificates and endorsements for each insurance policy are to be signed by a person authorized by that insurer to bind coverage on its behalf.
The certificates and endorsements are to be on the attached forms or on other forms approved by the Risk Manager.
All certificates and endorsements are to be received and approved by the Risk Manager before work commences.
City reserves the right to require complete certified copies of all required insurance policies at any time. The certificates of insurance and endorsements shall be sent via email. If you have not received your request or are having difficulty with electronic upload, contact [email protected]
3. Consultant agrees that all insurance coverages shall be provided by a California admitted insurance carrier with an A.M. Best rating of A:VII or better and shall be endorsed to state that coverage may not be suspended, voided, canceled by either party, or reduced in coverage or limits without 30 days’ prior written notice to the Risk Manager. The Risk Manager shall not approve or accept any endorsement if the endorsement contains “best effort” modifiers or if the insurer is relieved from the responsibility to give such notice.
4. Consultant agrees that the commercial general liability and business automobile liability insurance policies shall be endorsed to name City, its City Council, officers, employees and volunteers as additional insureds as respects: liability arising out of activities performed by or on behalf of Consultant; products and completed operations of Consultant; premises owned, occupied or used by Consultant; or automobiles owned, leased, hired or borrowed by Consultant. The coverage shall contain no special limitations on the scope of protection afforded to City, its City Council, officers, employees and volunteers. The General liability Special Endorsement Form and Automobile Liability Special Endorsement Form attached to this Exhibit INS-B or substitute forms containing the same information and acceptable to the Risk Manager shall be used to provide the endorsements (ISO form CG 2010 11/85 or if not available. CG 2010 with an edition date prior to 01/04 and CG 2037).
5. The coverages provided to City shall be primary and not contributing to or in excess of any existing City insurance coverages (this must be endorsed). Additionally, the workers’ compensation policy shall include a waiver of all rights of subrogation which the insurer may have against the City. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to City, its City Council, officers, employees and volunteers. The insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.
6. Any deductibles or self-insured retentions must be declared to and approved by the Risk Manager. At the option of the Risk Manager, either the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects City, its City Council, officers, employees and volunteers, or the contractor shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses.
7. All insurance standards applicable to Consultant shall also be applicable to Consultant’s subconsultants.
Consultant agrees to maintain appropriate agreements with subconsultants and to provide proper evidence of coverage upon receipt of a written request from the Risk Manager. 274
Agreement No.______________
pg. 24
INSTRUCTION FOR SUBMITTING INSURANCE CERTIFICATES AND ENDORSEMENT FORMS Certificates of Insurance
The sample accord form on the following page is provided to facilitate your preparation and submission of certificates of insurance. You may use this or any industry form that shows coverage as broad as that shown on the attached sample. Please note the certificate holder address must be as shown on the attached sample accord form with the contract number and insurance exhibit identification information completed. Improperly addressed certificates may delay the contract start-up date because the City’s practice is to return unidentifiable insurance certificates to the insured for clarification as to the contract number.
Cancellation provisions must be endorsed to the policy. Modifying the certificate does not change coverage or obligate the carrier to provide notes of cancellation.
Endorsement Forms
Original endorsements are required for general liability and automobile liability insurance policies and must be attached to the applicable certificate of insurance. City preference is that you use the endorsement forms which are attached. Substitute forms will be accepted, however, as long as they include provisions comparable to the attached.
INS-B.doc
275
Agreement No.______________
pg. 25
ACORDCERTIFICATEOFINSURANCEISSUEDATE(MM/DD/YY)PRODUCER THISCERTIFICATEISISSUEDASAMATTEROFINFORMATIONONLYANDCONFERSNORIGHTSUPONTHE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THECOVERAGE AFFORDED BY THE POLICIES BELOW.CODE SUB-CODE COMPANIESAFFORDINGINSURANCECOVERAGEINSURED COMPANYLETTERASPECIFYCOMPANYNAMESINTHISSPACECOMPANYLETTERBCOVERAGESTHIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOWHAVE BEENISSUEDTOTHE INSURED NAMED ABOVE FOR THE POLICY PERIODINDICATED, NOTWITHSTANDING ANYREQUIREMENT,TERMORCONDITIONOFANYCONTRACT OROTHERDOCUMENT WITHRESPECTTOWHICHTHISCERTIFICATE MAYBE ISSUEDORMAYPERTAIN, THEINSURANCE AFFORDEDBY THE POLICIES DESCRIBED HEREINIS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.COLTRTYPEOFINSURANCE POLICYNUMBERPOLICYEFFECTIVEDATE(MM/DD/YY) POLICYEXPIRATIONDATE(MM/DD/YY) LIMITSAGENERALLIABILITY[x]COMMERCIALGENERALLIABILITY[x]CLAIMSMADE[x]OCCUR.[x]OWNER'S&CONTRACTOR'SPROT. GENERALAGGREGATE$1,000,000 PRODUCTSCOMP/OPAGG.$1,000,000 PERSONAL&ADV.INJURY$1,000,000 EACHOCCURRENCE$1,000,000FIREDAMAGE(Anyonefire) $MED. EXPENSE(Anyoneperson)$AAUTOMOBILELIABILITY SA
[x]ANYAUTOALLOWNEDAUTOSSCHEDULEDAUTOSHIREDAUTOSNON-OWNEDAUTOSGARAGELIABILITY MPLE COMBINEDSINGLE$1,000,000LIMITBODILYINJURY $(Perperson)BODILYINJURY $(Peraccident)PROPERTYDAMAGE $AEXCESSLIABILITYUMBRELLAFORMOTHERTHANUMBRELLAFORM EACHOCCURRENCE $AGGREGATE $AWORKERS'COMPENSATIONANDEMPLOYERS'LIABILITY STATUTORYLIMITSEACH ACCIDENT $1,000,000DISEASE-POLICYLIMIT$1,000,000DISEASE-EACHEMPLOYEE$1,000,000AOTHERDESCRIPTIONOFOPERATIONS/LOCATIONS/VEHICLES/RESTRICTIONS/SPECIALITEMSCERTIFICATEHOLDERCITYOFOXNARD℅EvidentID,Inc. 8520 Allison Pointe Blvd. Ste 223PMB5210Indianapolis,Indiana462500-4299US CANCELLATIONSHOULD ANY OF THE ABOVE DESCRIBEDPOLICIES BE CANCELED BEFORE THE EXPIRATION DATE THEREOF,THEISSUINGCOMPANYWILLENDEAVORTOMAIL30DAYSWRITTENNOTICETOTHECERTIFICATEHOLDERNAMEDTOTHE LEFT,BUT FAILURE TOMAILSUCHNOTICE SHALLIMPOSE NOOBLIGATIONORLIABILITYOFANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES.AUTHORIZEDREPRESENTATIVE 276
Agreement No.______________
pg. 26
GENERALLIABILITYSPECIALENDORSEMENT SUBMITINDUPLICATE
FORTHECITYOFOXNARD(the“City”) ENDORSEMENTNO. ISSUEDATE(MM/DD/YY) PRODUCER POLICYINFORMATION:InsuranceCompany:Policy No.:PolicyPeriod:(from) (to)LOSSADJUSTMENTEXPENSE□ IncludedinLimits□InAdditionto Limits Telephone: □Deductible □Self-InsuredRetention (check which) of $ with an Aggregate of $coverage. □Per OccurrenceNAMEDINSURED APPLICABILITY This insurance pertains to the operations, products and/or tenancy of the namedinsured under all written agreements and permits in force with the City unless checked here □ in whichcase only the following specific agreements and permits with the City arecovered:
CITYAGREEMENTS/PERMITSTYPEOFINSURANCEGENERALLIABILITY□COMMERCIALGENERALLIABILITY□COMPREHENSIVEGENERALLIABILITY□OWNERS&CONTRACTORSPROTECTIVE □ClaimsMadeRetroactiveDate□Occurrence
OTHERPROVISIONS
COVERAGES LIABILITYLIMITSINTHOUSANDS$EACHOCCURRENCE AGGREGATE □GENERAL□PRODUCTS/COMPLETEDOPERATIONS□PERSONAL&ADVERTISINGINJURY□FIREDAMAGE□□ Underwriter=srepresentativeforclaimspursuanttothisinsurance.CLAIMS:Name:Address:
Telephone: ( )
In consideration of the premiumcharged and notwithstanding any inconsistent statement inthe policy to which this endorsement is attached or any endorsement nowor hereafter attached thereto, insurancecompany agrees as follows:
1. INSURED.The City, its officers, agents, employees and volunteers are included as insureds with regard to liability and defense of suits arising from the operations, products andactivities performed by or on behalf of the named insured.2. CONTRIBUTIONNOTREQUIRED.Asrespects:(a)work performed bythe namedinsuredfororonbehalfoftheCity;or(b)productssoldbythe namedinsuredtothe City;or(c)premises leased by the named insured from the City, the insurance afforded by this policy shall be primary insurance as respects the City, its officers, agents, employees or volunteers; orstand in an unbroken chain of coverage excess of the named insured’s scheduled underlying primary coverage.In either event, any other insurance maintained by the City, its officers,agents, employees or volunteers shall be in excess of this insurance and shall not contribute with it.3. SEVERABILITY OF INTEREST.This insurance applies separately to each insured against whom claim is made or suit is brought except with respect to the company’s limits ofliability.The inclusionof any personor organizationas an insured shall not affect any right whichsuchperson or organization would have as a claimant if not so included.4. CANCELLATION NOTICE.With respect to the interests of the City, this insurance shall not be canceled, or materially reduced in coverage or limits except after thirty (30) daysprior written notice by receipted delivery has been given to the City.5. PROVISIONS REGARDING THE INSURED’S DUTIES.Any failure to comply with reporting provisions of the policy or breaches or violations of warranties shall not affectcoverage provided to the City, its officers, agents,employees or volunteers.6. SCOPEOFCOVERAGE.Thispolicy,ifprimary,affordscoverageatleastasbroadas:a. InsuranceServicesOfficeCommercialGeneralLiabilityCoverage,“occurrence”formCG0001;orb. Ifexcess,affordscoveragewhichisatleastasbroadastheprimaryinsuranceformCG0001.Exceptasstatedabovenothinghereinshallbeheldtowaive,alterorextendanyofthelimits,conditions,agreementsorexclusionsofthepolicytowhichthisendorsementisattached.
ENDORSEMENTHOLDER
CITYOFOXNARD℅EvidentID,Inc. 8520 Allison Pointe Blvd. Ste 223PMB5210Indianapolis,Indiana462500-4299US AUTHORIZEDREPRESENTATIVE□Broker/Agent □Underwriter □
I (print/type name), warrant that I have authority to bindthe above-mentioned insurance company and by my signature hereon do so bind this company tothisendorsement.
Signature (originalsignaturerequired)
Telephone:( ) DateSigned
277
Agreement No.______________
pg. 27
AUTOMOBILELIABILITYSPECIALENDORSEMENT SUBMITINDUPLICATE FORTHECITYOFOXNARD(the“City”) ENDORSEMENTNO. ISSUEDATE(MM/DD/YY) PRODUCER POLICYINFORMATION:InsuranceCompany:PolicyNo.:PolicyPeriod:(from) (to)LOSSADJUSTMENTEXPENSE □IncludedinLimits□InAdditiontoLimitsTelephone: □Deductible □Self-Insured Retention (check which) of $ with an Aggregate of $ applies to coverage.□Per Occurrence □Per Claim (which)NAMEDINSURED APPLICABILITY.This insurance pertains to the operations, products and/or tenancy of thenamedinsuredunderallwrittenagreementsandpermitsinforcewiththeCityunlesschecked here□inwhichcaseonlythefollowingspecificagreementsandpermitswiththeCityarecovered:
CITYAGREEMENTS/PERMITS
TYPEOFINSURANCE OTHERPROVISIONS□COMMERCIALAUTOPOLICY□BUSINESSAUTOPOLICY□OTHERLIMITOF LIABILITY CLAIMS: Underwriter’s representative for claims pursuant to this insurance.Name:Address:
Telephone:()
$ peraccident,forbodilyinjuryandpropertydamage.
In consideration of the premium charged and notwithstanding any inconsistent statement in the policy to which this endorsement is attached or any endorsement now or hereafter attachedthereto, insurance company agrees as follows:
1. INSURED.The City, its officers, agents, volunteers and employees are included as insureds with regard to liability and defense of suits arising fromthe operations, products andactivities performed by or on behalf of the named insured.2. CONTRIBUTIONNOTREQUIRED.As respects: (a)work performedby thenamed insured for oronbehalf of the City; or (b) productssold by thenamedinsured totheCity; or(c) premisesleased by the named insured from the City, the insurance afforded by this policy shall be primaryinsurance as respects the City,its officers, agents, employees or volunteers; orstand in an unbroken chain of coverage excess of the named insured’s scheduled underlying primary coverage.In either event, any other insurance maintained by the City, its officers,agents, employees or volunteers shall be in excess of this insurance and shall not contribute with it.3. SEVERABILITY OF INTEREST.This insurance applies separately to each insured against whom claim is made or suit is brought except with respect to the company’s limits ofliability.The inclusionof any personor organizationasan insured shall not affect any right whichsuchperson or organization would have as a claimant if not so included.4. CANCELLATION NOTICE.With respect to the interests of the City, this insurance shall not be canceled, or materially reduced in coverage or limits except after thirty (30) daysprior written notice by receipted delivery has been given to the City.5. PROVISIONS REGARDING THE INSURED’S DUTIES.Any failure to comply with reporting provisions of the policy or breaches or violations of warranties shall not affectcoverage provided to the City, its officers, agents, employees or volunteers.6. SCOPEOFCOVERAGE.Thispolicy,ifprimary,affordscoverageatleastasbroadas:a. InsuranceServicesOfficeAutomobileLiabilityCoverage,“occurrence”formCA0001,code("anyauto");orb. Ifexcess,affordscoveragewhichisatleastasbroadastheprimaryinsuranceformreferencedintheprecedingsection(1).Exceptasstatedabovenothinghereinshallbeheldtowaive,alterorextendanyofthelimits,conditions,agreementsorexclusionsofthepolicytowhichthisendorsementisattached.
ENDORSEMENTHOLDER
CITYOFOXNARD℅EvidentID,Inc. 8520 Allison Pointe Blvd. Ste 223PMB5210Indianapolis,Indiana462500-4299US AUTHORIZEDREPRESENTATIVE□Broker/Agent □Underwriter □
I (print/type name), warrant that I have authority to bindthe above-mentioned insurance company and by my signature hereon do so bind this company tothisendorsement.
Signature (originalsignaturerequired)
Telephone:( ) DateSigned
278
Agreement No.______________
pg. 28
EXHIBIT D
PROFESSIONAL SERVICES AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP)
FEDERAL FUNDING/GRANT REQUIREMENTS RIDER
[NOT APPLICABLE]
279
Agreement No.______________
pg. 29
EXHIBIT E
PROFESSIONAL SERVICES AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP)
LIVING WAGE POLICY
Pursuant to the Living Wage Policy adopted July 9, 2002 by the City Council and effective October 1, 2002, the City Manager and City Attorney are directed to include the following language in all standard Consultant/Professional Services contracts that may be governed by the Living Wage Policy.
A. Consultant shall compensate any employee of Consultant who provides Services under this Agreement in accordance with the Living Wage Policy, attached hereto and incorporated herein by reference as the Living Wage Policy Exhibit. While this Agreement is in effect, Consultant shall pay such employee no less than $19.51 per hour for each hour that such employee provides Services under this Agreement. In addition, while this Agreement is in effect, Consultant shall provide to such employee no less than 96 hours of paid leave per calendar year.
B. Consultant agrees to post, at a location readily accessible to those employees providing Services to the City, a copy of the Living Wage Policy adopted by City Council on July 9, 2002 and effective October 1, 2002.
C. If Consultant fails to compensate such employee pursuant to the Living Wage Policy, the City Manager or designee shall terminate this Agreement on written notice to Consultant, effective immediately.
D. In addition, if Consultant fails to comply with the Living Wage Policy in any manner, Consultant shall pay to City a fine of $500 and shall pay to any employee providing Services under this Agreement a penalty of three times the amount or value of the compensation owed to such employee under the Living Wage Policy. Consultant shall pay such fine and penalty within fifteen (15) calendar days after the City Manager or designee provides written notice to Consultant of the amount owed.
280
Agreement No.______________
pg. 30
CITY OF OXNARD LIVING WAGE REQUIREMENTS
EFFECTIVE JULY 1, 2024
Consultant shall compensate any employee of Consultant who provides Services under this Agreement in accordance with the Living Wage Policy, attached hereto and incorporated herein by reference as Exhibit E.
While this Agreement is in effect, Consultant shall pay such employee no less than $19.51 per hour for each hour that such employee provides Services under this Agreement. This hourly rate shall be adjusted on July 1, 2025, and each July 1 thereafter, according to the percentage change in the Consumer Price Index, all items, prepared by the Bureau of Labor Statistics for the Los Angeles area relating to all urban consumers (CPI-U), index base 1982-84=100, comparing May of the previous year to May of the current year. In addition, while this Agreement is in effect, Consultant shall provide to such employee no less than 96 hours of paid leave per calendar year. a. Consultant agrees to post, at a location readily accessible to those employees providing Services to the City, a copy of the Living Wage Policy adopted by the Oxnard City Council on July 9, 2002 and effective October 1, 2002.
b. If Consultant fails to compensate such employee pursuant to the Living Wage Policy, the City Manager or designee shall terminate this Agreement on written notice to Consultant, effective immediately. c. In addition, if Consultant fails to comply with the Living Wage Policy in any manner, Consultant shall pay to City a fine of $500 and shall pay to any employee providing Services under this Agreement a penalty of three times the amount or value of the compensation owed to such employee under the Living Wage Policy. Consultant shall pay such fine and penalty within fifteen (15) calendar days after the City Manager or designee provides written notice to Consultant of the amount owed.
281
Agreement No.______________
pg. 31
EXHIBIT F
PROFESSIONAL SERVICES AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP)
PREVAILING WAGE
[NOT APPLICABLE]
282
Agreement No.______________
pg. 32
EXHIBIT G
PROFESSIONAL SERVICES AGREEMENT
(CITY OF OXNARD and MACIAS GINI & O’CONNELL LLP)
IRAN CONTRACTING CERTIFICATION
283
Agreement No.______________
pg. 33
IRAN CONTRACTING ACT CERTIFICATION
(TO BE EXECUTED AND SUBMITTED WITH THE AGREEMENT)
Public Contract Code Sections 2202-2208
Pursuant to Public Contract Code 2204.(a) A public entity shall require a person that is submits a bid or proposal to,or otherwise proposes to enter into or renew a contract with, a public entity with respect to a contract for goods or services of one million dollars ($1,000,000) or more to certify, at the time an Agreement is signed or renewed, that the person is not identified on a list created pursuant to subdivision (b) of Section 2203 as a person engaging in investment activities in Iran described in subdivision (a) of Section 2202.5 or as a person described in subdivision 9b) of Section 2202.5, as applicable.
To comply with this requirement, please insert your company/entity and Federal ID number (if available) and complete one of the options below. Please note, California law established penalties for providing false certifications, including civil penalties equal to the greater of $250,000 or twice the amount of the contract for which the false certification was made, contract termination and three-year ineligibility to bid on contract in accordance with Public Contract Code section 2205.
OPTION No.1 – CERTIFICATION
I, the official named below, certify I am duly authorized to execute this certification on behalf of the company/entityidentified below, and the company/entity identified below is not on the current list of persons engaged in investment activities in Iran created by DGS and is not a financial institution extending twenty million dollars ($20,000,000) or more in credit to another person or entity, for 45 days or more, if that other person or company/entity will use the credit to provide goods or services in the energy sector in Iran and is identified on the current list of persons engagedin investment activities in Iran created by DGS in accordance with subdivision
(b) of Public Contract Code 2203.
Company Name/Financial Institution (printed): Federal ID Number (or n/a):
By (Authorized Signature):
Printed Name & Title of Person Signing: Date Executed Executed in the County of in the State of
OPTION No.2 – EXEMPTION
Pursuant to Public Contract Code sections 2203(c) and (d), a public entity may permit a vendor/financial institutionengaged in investment activities in Iran, on a case-by-case basis, to be eligible for, or to bid on, submit a proposal for, or enters into or renews, a contract for goods and services. If you have obtained an exemption from the certification requirement under the Iran Contracting Act, please fill out the information below and attach documentation demonstrating the exemption approval.
Company Name/Financial Institution (printed): Federal ID Number (or n/a):
By (Authorized Signature):
Printed Name & Title of Person Signing: Date Executed Executed in the County of in the State of 284
AGREEMENT FOR ANNUAL FINANCIAL
AUDITS AND SINGLE AUDITS FOR
FEDERALLY FUNDED PROGRAMS FOR
FISCAL YEARS 2024 -25 THROUGH 2028 -29
Presentation to Finance and Governance Committee
May 13, 2025
Presented By:
Beth Vo, Assistant Chief Financial Officer
285
That the Finance and Governance Committee recommend
that the City Council approve and authorize the Mayor to execute a five-year agreement (No.32600005) with Macias Gini &O'Connell, LLP in the amount of $1,219,895 for annual financial audits and Single Audits for Federally funded programs.
RECOMMENDATION 2
286
BACKGROUND 3
On January 27, 2025 City issued a Request for Proposals for Professional Auditing Services.
- To conduct the City of Oxnard’s annual and Single
audits for five fiscal years from FY 2024-25 through FY 2028-29.
- Outreach efforts made to number of accounting and
auditing firms encouraging them to respond.
- RFP receives 45 singles view and six firms
responded and submit proposals to RFP
- An Evaluation Team – 5 members
287
OUTCOME 4
Macias Gini & O’Connell, LLP (MGO) was deemed the best
value overall, compared to the other five proposers.
- Strong presence in California
- Solid History of public sector audits
- Extensive list of California clients
- Thorough and Clear Proposal
- Offer structured, clear, and detailed audit work plan and timeline
- Demonstrated high level of technical competency
288
That the Finance and Governance Committee recommend
that the City Council approve and authorize the Mayor to execute a five-year agreement (No.32600005) with Macias Gini &O'Connell, LLP in the amount of $1,219,895 for annual financial audits and Single Audits for Federally funded programs.
RECOMMENDATION 5
289
QUESTIONS
6 290