Award of Contract for Municipal Fund Accounting Services and Authorization for t — Point Arena City Council, October 20, 2026

POINT ARENA CITY COUNCIL

AGENDA ITEM SUMMARY
AGENDA ITEM: X A
MEETING DATE: 10/20/26
TITLE
Award of Contract for Municipal Fund Accounting Services and Authorization for the City Manager to Execute a Professional Services Agreement

RECOMMENDED ACTION
Approve a Professional Services Agreement with Badawi & Associates for municipal fund accounting services and authorize the City Manager to execute the agreement.

ANALYSIS
The City issued a Request for Qualifications (RFQ) for Municipal Fund Accounting Services in August 2026. The City sought a qualified firm to provide accounting oversight, financial reporting, budget assistance, audit support, grant reporting, and advisory services for a three-year term. The City is in the process of building a Finance Department consisting of an accountant, treasurer, bookkeeper, and payroll specialist.

To date, the City has successfully secured the bookkeeper and payroll specialist positions.

Ten proposals were sent to the City in response to the RFQ. Staff evaluated all proposals based on the criteria established in the RFQ, including: compliance with the RFQ requirements, capabilities and resources of the firm, qualifications and municipal accounting experience, proposed contract execution plan; and fee schedule to align closely with the budget allocation of $36,000/year. In evaluating proposals, staff also considered organizational capacity. While several highly qualified individuals submitted proposals, reliance upon a sole practitioner presents a potential operational risk should that individual become unavailable due to unforeseen circumstances. Staff determined that a firm with multiple-qualified municipal accounting professionals would reduce the risk of service interruptions. Following the initial review, staff conducted interviews with six firms after contacting their references. Staff determined that Badawi & Associates proposal best fit the needs of the city.

Badawi & Associates is a municipal accounting firm based in Emeryville, California. The team isled by Ahmed Badawi, CPA, who has more than 25 years of municipal accounting and auditing experience serving cities, counties, special districts, and other governmental agencies. Mr. Badawi is a member of the Government Accounting and Auditing Committee of the California Society of Certified Public Accountants and will serve as the Engagement Partner for the City's account. The day-to-day engagement will be managed by Ed Peszewski, CPA, who has more than 12 years of governmental accounting and auditing experience, providing support to 17 cities and ten special districts. Additional support members for Point Arena will be Samantha Michel, CPA, Senior Accountant; Omar Rahman, CPA, CISA, Information Technology Specialist; and Mitesh Desai, CPA, Engagement Quality Reviewer (Figure 1). The firm reports that all team members meet continuing education requirements applicable to municipal accounting professionals and participate in ongoing governmental accounting training.

Figure 1. City of Point Arena's Engagement Team at Badawi & Associates. The proposed engagement team includes multiple Certified Public Accountants with extensive local government experience, providing the City with access to accounting, audit, reporting, and information technology expertise rather than relying upon a single individual.

FISCAL IMPACT
The proposal includes an estimated annual fee of $37,008 for fiscal year 26/27, based on 249 hours annually for
accounting services,
reporting, audit support,
and general
requirements. Annual
fees are subject to a 3%
cost-of-living and
inflation adjustment
(Table 1).

Table 1. Badawi & Associates Estimated Annual Service Hours and Costs by Fiscal Year (Includes Annual 3% Cost-of-Living Adjustment) Any services related to historical accounting clean-up, prior-year reconciliations, or special projects would require advance City authorization and a clearly defined scope of work. Hourly rates range from $90 per hour
for administrative support to $255 per hour
for partner-level services (Table 2).

Each member of the engagement team will
maintain detailed time records
documenting the work performed, date of
service, and time expended on each task.

The firm will invoice the City monthly.

ATTACHMENTS

1. Professional Service Agreement with Badawi & Associates

CITY MANAGER SIGNATURE
_________________________________
Molly C. Haviland, City Manager
Table 2. Schedule of Hourly Rates for
Professional Accounting Services
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CITY OF POINT ARENA

PROFESSIONAL SERVICES AGREEMENT
WITH

BADAWI & ASSOCIATES
THIS PROFESSIONAL SERVICES AGREEMENT (“Agreement”) is made and entered into this 21ST day of October, 2026 (“Effective Date”), by and between the CITY OF POINT ARENA, a municipal corporation (“City”), and Badawi & Associates, a Certified Public Accounting Firm (“Consultant”).

RECITALS
A. City proposes to utilize the services of Consultant as an independent contractor to municipal fund accountant, as more fully described herein; and B. Consultant represents that it has that degree of specialized expertise contemplated within California Government Code section 37103, and holds all necessary licenses to practice and perform the services herein contemplated; and
C. City and Consultant desire to contract for the specific services described in Exhibit “A” and desire to set forth their rights, duties and liabilities in connection with the services to be performed; and
D. No official or employee of City has a financial interest, within the provisions of sections 1090-1092 of the California Government Code, in the subject matter of this Agreement.

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:

1.0. SERVICES PROVIDED BY CONSULTANT

1.1. Scope of Services. Consultant shall provide the professional services described in City’s Request for Proposals, attached hereto as Exhibit “A,” and Consultant’s Proposal, attached hereto as Exhibit “B,” both incorporated herein.

1.2. Professional Practices. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel experienced in their respective fields and in a manner consistent with the standards of care, diligence and skill ordinarily exercised by professional consultants in similar fields and circumstances in accordance with sound professional practices. Consultant also warrants that it is familiar with all laws that may affect its performance of this Agreement and shall advise City of any changes in any laws that may affect Consultant’s performance of this Agreement.

1.3. Performance to Satisfaction of City. Consultant agrees to perform all the work to the complete satisfaction of the City. Evaluations of the work will be done by the City Manager or his or her designee. If the quality of work is not satisfactory, City in its discretion has the right to:
(a) Meet with Consultant to review the quality of the work and resolve the 2 Badawi & Associates
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matters of concern;
(b) Require Consultant to repeat the work at no additional fee until it is satisfactory; and/or
(c) Terminate the Agreement as hereinafter set forth.

1.4. Warranty. Consultant warrants that it shall perform the services required by this Agreement in compliance with all applicable Federal and California employment laws, including, but not limited to, those laws related to minimum hours and wages; occupational health and safety; fair employment and employment practices; workers’ compensation insurance and safety in employment; and all other Federal, State and local laws and ordinances applicable to the services required under this Agreement. Consultant shall indemnify and hold harmless City from and against all claims, demands, payments, suits, actions, proceedings, and judgments of every nature and description including attorneys’ fees and costs, presented, brought, or recovered against City for, or on account of any liability under any of the above-mentioned laws, which may be incurred by reason of Consultant’s performance under this Agreement.

1.5. Non-Discrimination. In performing this Agreement, Consultant shall not engage in, nor permit its agents to engage in, discrimination in employment of persons because of their race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, or military or veteran status, except as permitted pursuant to section 12940 of the Government Code.

1.6. Non-Exclusive Agreement. Consultant acknowledges that City may enter into agreements with other consultants for services similar to the services that are subject to this Agreement or may have its own employees perform services similar to those services contemplated by this Agreement.

1.7. Delegation and Assignment. This is a personal service contract, and the duties set forth herein shall not be delegated or assigned to any person or entity without the prior written consent of City. Consultant may engage a subcontractor(s) as permitted by law and may employ other personnel to perform services contemplated by this Agreement at Consultant’s sole cost and expense.

1.8. Confidentiality. Employees of Consultant in the course of their duties may have access to financial, accounting, statistical, and personnel data of private individuals and employees of City. Consultant covenants that all data, documents, discussion, or other information developed or received by Consultant or provided for performance of this Agreement are deemed confidential and shall not be disclosed by Consultant without written authorization by City. City shall grant such authorization if disclosure is required by law. All City data shall be returned to City upon the termination of this Agreement. Consultant’s covenant under this Section shall survive the termination of this Agreement.

2.0. COMPENSATION AND BILLING

2.1. Compensation. Consultant shall be paid in accordance with the fee schedule set forth in Exhibit “C,” attached hereto and made a part of this Agreement. Consultant’s total compensation shall not exceed Thirty-Seven Thousand Eight Dollars ($ 37,008.00). 3 Badawi & Associates
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2.2. Additional Services. Consultant shall not receive compensation for any services provided outside the scope of services specified in the Consultant’s Proposal unless the City Manager or designee, prior to Consultant performing the additional services, approves such additional services in writing. It is specifically understood that oral requests and/or approvals of such additional services or additional compensation shall be barred and are unenforceable.

2.3. Method of Billing. Consultant may submit invoices to the City for approval on a progress basis, but no more often than two times a month. Said invoice shall be based on the total of all Consultant’s services which have been completed to City’s sole satisfaction. City shall pay Consultant’s invoice within forty-five (45) days from the date City receives said invoice. Each invoice shall describe in detail, the services performed, the date of performance, and the associated time for completion. Any additional services approved and performed pursuant to this Agreement shall be designated as “Additional Services” and shall identify the number of the authorized change order, where applicable, on all invoices.

2.4. Records and Audits. Records of Consultant’s services relating to this Agreement shall be maintained in accordance with generally recognized accounting principles and shall be made available to City or its Project Manager for inspection and/or audit at mutually convenient times from the Effective Date until three (3) years after termination of this Agreement.

3.0. TIME OF PERFORMANCE

3.1. Commencement and Completion of Work. Unless otherwise agreed to in writing by the parties, the professional services to be performed pursuant to this Agreement shall commence within five (5) days from the Effective Date of this Agreement. Said services shall be performed in strict compliance with the Project Schedule approved by City as set forth in Exhibit “D,” attached hereto and incorporated herein. The Project Schedule may be amended by mutual agreement of the parties. Failure to commence work in a timely manner and/or diligently pursue work to completion may be grounds for termination of this Agreement.

3.2. Excusable Delays. Neither party shall be responsible for delays or lack of performance resulting from acts beyond the reasonable control of the party or parties. Such acts shall include, but not be limited to, acts of God, fire, strikes, pandemics (excluding COVID-19), material shortages, compliance with laws or regulations, riots, acts of war, or any other conditions beyond the reasonable control of a party (each, a “Force Majeure Event”). If a party experiences a Force Majeure Event, the party shall, within five (5) days of the occurrence of the Force Majeure Event, give written notice to the other party stating the nature of the Force Majeure Event, its anticipated duration and any action being taken to avoid or minimize its effect. Any suspension of performance shall be of no greater scope and of no longer duration than is reasonably required and the party experiencing the Force Majeure Event shall use best efforts without being obligated to incur any material expenditure to remedy its inability to perform; provided, however, if the suspension of performance continues for sixty (60) days after the date of the occurrence and such failure to perform would constitute a material breach of this Agreement in the absence of such Force Majeure Event, the parties shall meet and discuss in good faith any amendments to this Agreement to permit the other party to exercise its rights under this Agreement. If the parties are not able to agree on such amendments within thirty (30) days and if suspension of performance continues, such other party may terminate this Agreement immediately by written notice to the party experiencing the Force Majeure Event, in which case neither party shall have any liability to the other except for those rights and liabilities that accrued prior to the date of termination. 4 Badawi & Associates
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4.0. TERM AND TERMINATION

4.1. Term. This Agreement shall commence on the Effective Date and continue for a period of 36 months, ending on November 1, 2029, unless previously terminated as provided herein or as otherwise agreed to in writing by the parties. This Agreement may be extended by [3] additional [1] year periods upon mutual written agreement of both parties.

4.2. Notice of Termination. The City reserves and has the right and privilege of canceling, suspending or abandoning the execution of all or any part of the work contemplated by this Agreement, with or without cause, at any time, by providing written notice to Consultant.

The termination of this Agreement shall be deemed effective upon receipt of the notice of termination. In the event of such termination, Consultant shall immediately stop rendering services under this Agreement unless directed otherwise by the City.

4.3. Compensation. In the event of termination, City shall pay Consultant for reasonable costs incurred and professional services satisfactorily performed up to and including the date of City’s written notice of termination. Compensation for work in progress shall be prorated based on the hourly work completed as of the effective date of termination in accordance with the fees set forth herein. In ascertaining the professional services actually rendered hereunder up to the effective date of termination of this Agreement, consideration shall be given to both completed work and work in progress, to complete and incomplete drawings, and to other documents pertaining to the services contemplated herein whether delivered to the City or in the possession of the Consultant.

4.4. Documents. In the event of termination of this Agreement, all documents prepared by Consultant in its performance of this Agreement including, but not limited to, finished or unfinished design, development and construction documents, data studies, drawings, maps and reports, shall be delivered to the City within ten (10) days of delivery of termination notice to Consultant, at no cost to City. Any use of uncompleted documents without specific written authorization from Consultant shall be at City’s sole risk and without liability or legal expense to Consultant.

5.0. INSURANCE

5.1. Minimum Scope and Limits of Insurance. Consultant shall obtain, maintain, and keep in full force and effect during the life of this Agreement all of the following minimum scope of insurance coverages with an insurance company admitted to do business in California, rated “A,” Class X, or better in the most recent Best’s Key Insurance Rating Guide, and approved by City:
(a) Commercial general liability, including premises-operations, products/completed operations, broad form property damage, blanket contractual liability, independent contractors, personal injury or bodily injury with a policy limit of not less than One Million Dollars ($1,000,000.00) per occurrence, Two Million Dollars ($2,000,000.00) general aggregate. (b) Business automobile liability for owned vehicles, hired, and non-owned vehicles, with a policy limit of not less than One Million Dollars ($1,000,000.00) combined single limit per accident for bodily injury and 5 Badawi & Associates
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property damage.
(c) Workers’ compensation insurance as required by the State of California.

Consultant agrees to waive, and to obtain endorsements from its workers’ compensation insurer waiving subrogation rights under its workers’ compensation insurance policy against the City, its officers, agents, employees, and volunteers arising from work performed by Consultant for the City and to require each of its subcontractors, if any, to do likewise under their workers’ compensation insurance policies.
(d) Professional errors and omissions (“E&O”) liability insurance with policy limits of not less than One Million Dollars ($1,000,000.00), combined single limits, per occurrence and aggregate. Architects’ and engineers’ coverage shall be endorsed to include contractual liability. If the policy is written as a “claims made” policy, the retro date shall be prior to the start of the contract work. Consultant shall obtain and maintain, said E&O liability insurance during the life of this Agreement and for three years after completion of the work hereunder.
(e) If the contractor maintains broader coverage and/or higher limits than the minimums shown above for all policies, the Entity requires and shall be entitled to the broader coverage and/or higher limits maintained by the contractor. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the Entity.

5.2. Endorsements. The commercial general liability insurance policy and business automobile liability policy shall contain or be endorsed to contain the following provisions:
(a) Additional insureds: “The City of Point arena and its elected and appointed boards, officers, officials, agents, employees, and volunteers are additional insureds with respect to: liability arising out of activities performed by or on behalf of the Consultant pursuant to its contract with the City; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; automobiles owned, leased, hired, or borrowed by the Consultant.”
(b) Notice: “Said policy shall not terminate, be suspended, or voided, nor shall it be cancelled, nor the coverage or limits reduced, until thirty (30) days after written notice is given to City.”
(c) Other insurance: “The Consultant’s insurance coverage shall be primary insurance as respects the City of Point arena, its officers, officials, agents, employees, and volunteers. Any other insurance maintained by the City of Point arena shall be excess and not contributing with the insurance provided by this policy.”
(d) Any failure to comply with the reporting provisions of the policies shall not affect coverage provided to the City of Point arena, its officers, officials, agents, employees, and volunteers.
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(e) The Consultant’s 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.

5.3. Deductible or Self Insured Retention. If any of such policies provide for a deductible or self-insured retention to provide such coverage, the amount of such deductible or self-insured retention shall be approved in advance by City. No policy of insurance issued as to which the City is an additional insured shall contain a provision which requires that no insured except the named insured can satisfy any such deductible or self-insured retention.

5.4. Certificates of Insurance. Consultant shall provide to City certificates of insurance showing the insurance coverages and required endorsements described above, in a form and content approved by City, prior to performing any services under this Agreement.

5.5. Non-Limiting. Nothing in this Section shall be construed as limiting in any way, the indemnification provision contained in this Agreement, or the extent to which Consultant may be held responsible for payments of damages to persons or property.

6.0. GENERAL PROVISIONS

6.1. Entire Agreement. This Agreement constitutes the entire agreement between the parties with respect to any matter referenced herein and supersedes any and all other prior writings and oral negotiations. This Agreement may be modified only in writing, and signed by the parties in interest at the time of such modification. The terms of this Agreement shall prevail over any inconsistent provision in any other contract document appurtenant hereto, including exhibits to this Agreement.

6.2. Representatives. The City Manager or his or her designee shall be the representative of City for purposes of this Agreement and may issue all consents, approvals, directives and agreements on behalf of the City, called for by this Agreement, except as otherwise expressly provided in this Agreement.

Consultant shall designate a representative for purposes of this Agreement who shall be authorized to issue all consents, approvals, directives and agreements on behalf of Consultant called for by this Agreement, except as otherwise expressly provided in this Agreement.

6.3. Project Managers. City shall designate a Project Manager to work directly with Consultant in the performance of this Agreement.

Consultant shall designate a Project Manager who shall represent it and be its agent in all consultations with City during the term of this Agreement. Consultant or its Project Manager shall attend and assist in all coordination meetings called by City.

6.4. Notices. Any notices, documents, correspondence or other communications concerning this Agreement or the work hereunder may be provided by personal delivery or mail and shall be addressed as set forth below. Such communication shall be deemed served or delivered: (a) at the time of delivery if such communication is sent by personal delivery, and (b) 48 hours after deposit in the U.S. Mail as reflected by the official U.S. postmark if such 7 Badawi & Associates
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communication is sent through regular United States mail.

IF TO CITY:

City of Point Arena
PO Box 67 451 School Street
Point Arena, CA 9
Tel: (707) 882-2122
IF TO CONSULTANT:

Badawi & Associates
Certified Public Accountants
5901 Christie Ave., Suite 307
Emeryville, CA 94608
Tel: (510) 768-8244
Attn: Ahmed Badawi, CPA
Attn: Molly C. Haviland

6.5. Drug-Free Workplace Policy. Consultant shall provide a drug-free workplace.

Consultant’s failure to conform to this requirements shall constitute a material breach of this Agreement and shall be cause for immediate termination of this Agreement by City.

6.6. Attorneys’ Fees. In the event that litigation is brought by any party in connection with this Agreement, the prevailing party shall be entitled to recover from the opposing party all costs and expenses, including reasonable attorneys’ fees, incurred by the prevailing party in the exercise of any of its rights or remedies hereunder or the enforcement of any of the terms, conditions, or provisions hereof.

6.7. Governing Law. This Agreement shall be governed by and construed under the laws of the State of California without giving effect to that body of laws pertaining to conflict of laws. In the event of any legal action to enforce or interpret this Agreement, the parties hereto agree that the sole and exclusive venue shall be a court of competent jurisdiction located in Mendocino County, California.

6.8. Assignment. Consultant shall not voluntarily or by operation of law assign, transfer, sublet or encumber all or any part of Consultant’s interest in this Agreement without City’s prior written consent. Any attempted assignment, transfer, subletting or encumbrance shall be void and shall constitute a breach of this Agreement and cause for termination of this Agreement. Regardless of City’s consent, no subletting or assignment shall release Consultant of Consultant’s obligation to perform all other obligations to be performed by Consultant hereunder for the term of this Agreement.

6.9. Indemnification and Hold Harmless. Consultant agrees to defend, indemnify, hold free and harmless the City, its elected officials, officers, agents and employees, at Consultant’s sole expense, from and against any and all claims, actions, suits or other legal proceedings brought against the City, its elected officials, officers, agents and employees arising out of the performance of the Consultant, its employees, and/or authorized subcontractors, of the work undertaken pursuant to this Agreement. The defense obligation provided for hereunder shall apply without any advance showing of negligence or wrongdoing by the Consultant, its employees, and/or authorized subcontractors, but shall be required whenever any claim, action, complaint, or suit asserts as its basis the negligence, errors, omissions or misconduct of the Consultant, its employees, and/or authorized subcontractors, and/or whenever any claim, action, complaint or suit asserts liability against the City, its elected officials, officers, agents and employees based upon the work performed by the Consultant, its employees, and/or authorized subcontractors under this Agreement, whether or not the Consultant, its employees, and/or authorized subcontractors are specifically named or otherwise asserted to be liable.

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Notwithstanding the foregoing, the Consultant shall not be liable for the defense or indemnification of the City for claims, actions, complaints or suits arising out of the sole active negligence or willful misconduct of the City. This provision shall supersede and replace all other indemnity provisions contained either in the City’s specifications or Consultant’s Proposal, which shall be of no force and effect.

6.10. Independent Contractor. Consultant is and shall be acting at all times as an independent contractor and not as an employee of City. Consultant shall have no power to incur any debt, obligation, or liability on behalf of City or otherwise act on behalf of City as an agent.

Neither City nor any of its agents shall have control over the conduct of Consultant or any of Consultant’s employees, except as set forth in this Agreement. Consultant shall not, at any time, or in any manner, represent that it or any of its agents or employees are in any manner agents or employees of City. Consultant shall secure, at its sole expense, and be responsible for any and all payment of Income Tax, Social Security, State Disability Insurance Compensation, Unemployment Compensation, and other payroll deductions for Consultant and its officers, agents, and employees, and all business licenses, if any are required, in connection with the services to be performed hereunder. Consultant shall indemnify and hold City harmless from any and all taxes, assessments, penalties, and interest asserted against City by reason of the independent contractor relationship created by this Agreement. Consultant further agrees to indemnify and hold City harmless from any failure of Consultant to comply with the applicable worker’s compensation laws. City shall have the right to offset against the amount of any fees due to Consultant under this Agreement any amount due to City from Consultant as a result of Consultant’s failure to promptly pay to City any reimbursement or indemnification arising under this paragraph.

6.12. Cooperation. In the event any claim or action is brought against City relating to Consultant’s performance or services rendered under this Agreement, Consultant shall render any reasonable assistance and cooperation which City might require.

6.13. Ownership of Documents. All findings, reports, documents, information and data including, but not limited to, computer tapes or discs, files and tapes furnished or prepared by Consultant or any of its subcontractors in the course of performance of this Agreement, shall be
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and remain the sole property of City. Consultant agrees that any such documents or information shall not be made available to any individual or organization without the prior consent of City. Any use of such documents for other projects not contemplated by this Agreement, and any use of incomplete documents, shall be at the sole risk of City and without liability or legal exposure to Consultant. City shall indemnify and hold harmless Consultant from all claims, damages, losses, and expenses, including attorneys’ fees, arising out of or resulting from City’s use of such documents for other projects not contemplated by this Agreement or use of incomplete documents furnished by Consultant. Consultant shall deliver to City any findings, reports, documents, information, data, in any form, including but not limited to, computer tapes, discs, files audio tapes or any other Project related items as requested by City or its authorized representative, at no additional cost to the City.

6.14. Public Records Act Disclosure. Consultant has been advised and is aware that this Agreement and all reports, documents, information and data, including, but not limited to, computer tapes, discs or files furnished or prepared by Consultant, or any of its subcontractors, pursuant to this Agreement and provided to City may be subject to public disclosure as required by the California Public Records Act (California Government Code section 6250 et seq.).

Exceptions to public disclosure may be those documents or information that qualify as trade secrets, as that term is defined in the California Government Code section 6254.7, and of which Consultant informs City of such trade secret. The City will endeavor to maintain as confidential all information obtained by it that is designated as a trade secret. The City shall not, in any way, be liable or responsible for the disclosure of any trade secret including, without limitation, those records so marked if disclosure is deemed to be required by law or by order of the Court.

6.15. Conflict of Interest. Consultant and its officers, employees, associates and subconsultants, if any, will comply with all conflict of interest statutes of the State of California applicable to Consultant's services under this agreement, including, but not limited to, the Political Reform Act (Government Code sections 81000, et seq.) and Government Code section 1090.

During the term of this Agreement, Consultant and its officers, employees, associates and subconsultants shall not, without the prior written approval of the City Representative, perform work for another person or entity for whom Consultant is not currently performing work that would require Consultant or one of its officers, employees, associates or subconsultants to abstain from a decision under this Agreement pursuant to a conflict of interest statute.

6.16. Responsibility for Errors. Consultant shall be responsible for its work and results under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation as may be required by the City’s representative, regarding any services rendered under this Agreement at no additional cost to City. In the event that an error or omission attributable to Consultant occurs, then Consultant shall, at no cost to City, provide all necessary design drawings, estimates and other Consultant professional services necessary to rectify and correct the matter to the sole satisfaction of City and to participate in any meeting required with regard to the correction.

6.17. Prohibited Employment. Consultant will not employ any regular employee of City while this Agreement is in effect.

6.18. Order of Precedence. In the event of an inconsistency in this Agreement and any of the attached Exhibits, the terms set forth in this Agreement shall prevail. If, and to the extent this Agreement incorporates by reference any provision of any document, such provision shall be deemed a part of this Agreement. Nevertheless, if there is any conflict among the terms and 10 Badawi & Associates
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conditions of this Agreement and those of any such provision or provisions so incorporated by reference, this Agreement shall govern over the document referenced.

6.19. Costs. Each party shall bear its own costs and fees incurred in the preparation and negotiation of this Agreement and in the performance of its obligations hereunder except as expressly provided herein.

6.20. Binding Effect. This Agreement binds and benefits the parties and their respective permitted successors and assigns.

6.21. No Third Party Beneficiary Rights. This Agreement is entered into for the sole benefit of City and Consultant and no other parties are intended to be direct or incidental beneficiaries of this Agreement and no third party shall have any right in, under or to this Agreement.

6.22. Headings. Paragraphs and subparagraph headings contained in this Agreement are included solely for convenience and are not intended to modify, explain or to be a full or accurate description of the content thereof and shall not in any way affect the meaning or interpretation of this Agreement.

6.23. Construction. The parties have participated jointly in the negotiation and drafting of this Agreement and have had an adequate opportunity to review each and every provision of the Agreement and submit the same to counsel or other consultants for review and comment. In the event an ambiguity or question of intent or interpretation arises with respect to this Agreement, this Agreement shall be construed as if drafted jointly by the parties and in accordance with its fair meaning. There shall be no presumption or burden of proof favoring or disfavoring any party by virtue of the authorship of any of the provisions of this Agreement.

6.24. Amendments. Only a writing executed by the parties hereto or their respective successors and assigns may amend this Agreement.

6.25. Waiver. The delay or failure of either party at any time to require performance or compliance by the other of any of its obligations or agreements shall in no way be deemed a waiver of those rights to require such performance or compliance. No waiver of any provision of this Agreement shall be effective unless in writing and signed by a duly authorized representative of the party against whom enforcement of a waiver is sought. The waiver of any right or remedy in respect to any occurrence or event shall not be deemed a waiver of any right or remedy in respect to any other occurrence or event, nor shall any waiver constitute a continuing waiver.

6.26. Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be unenforceable in any circumstance, such determination shall not affect the validity or enforceability of the remaining terms and provisions hereof or of the offending provision in any other circumstance. Notwithstanding the foregoing, if the value of this Agreement, based upon the substantial benefit of the bargain for any party, is materially impaired, which determination made by the presiding court or arbitrator of competent jurisdiction shall be binding, then both parties agree to substitute such provision(s) through good faith negotiations.

6.27. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original. All counterparts shall be construed together and shall constitute one agreement.
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6.28. Corporate Authority. The persons executing this Agreement on behalf of the parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said parties and that by doing so the parties hereto are formally bound to the provisions of this Agreement.
[Signatures appear on following page.]
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IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by and through their respective authorized officers, as of the date first above written.

CONSULTANT
__________________________________ Date: __________________________ Signature
__________________________________
Ahmed Badawi
Partner

CITY OF POINT ARENA
__________________________________ Date: __________________________ Molly C. Haviland
City Manager
ATTEST:
__________________________________
Paul Andersen
City Clerk

EXHIBIT A

REQUEST FOR PROPOSALS
1 | P a g e

REQUEST FOR PROPOSALS

MUNICIPAL FUND ACCOUNTING SERVICES
Proposals must be received by 3:00 p.m. on Tuesday, September 14, 2026 Office of the City Manager
City of Point Arena P.O. Box 67
Point Arena, CA 95468
Electronic submissions are preferred and shall be emailed to:
[email protected]
2 | P a g e

CITY OF POINT ARENA

REQUEST FOR PROPOSALS FOR MUNICIPAL FUND ACCOUNTING SERVICES

FOR THE CITY OF POINT ARENA

INTRODUCTION
The City of Point Arena is soliciting proposals for municipal fund accounting services.

One qualified accounting firm or municipal finance professional will be selected to provide accounting oversight, financial reporting, and advisory services for a term of three (3) consecutive fiscal years, beginning with the preparation of financial statements and audit support for the fiscal year ending June 30, 2026.

Services shall include, but not be limited to, review and oversight of the City's accounting records, general ledger, and fund balances; preparation and review of adjusting and year-end journal entries; preparation of monthly, quarterly, and annual financial reports; assistance with budget development, monitoring, and financial forecasting; support for grant accounting and financial reporting; coordination with the City's independent auditors; preparation of audit schedules and supporting documentation; and consultation regarding compliance with applicable Governmental Accounting Standards Board (GASB) requirements and governmental accounting best practices to meet Government Accounting Standards (GAS), the provisions of the Federal Single Audit Act and the U.S. Office of Management and Budget (OMB) Circular A-133 Audits of States, Local Governments, and nonprofit organizations.

The selected firm or professional shall work collaboratively with City staff and the City's bookkeeper to ensure accurate financial reporting, proper fund accounting, sound internal controls, and compliance with all applicable accounting standards, laws, regulations, and reporting requirements.

Remote performance of most services is acceptable. The selected firm may be required to gather information and perform certain work on site at City Hall.

The selected firm or professional shall be available to participate in meetings and consultations by telephone or videoconference and may be requested to attend periodic meetings in person as needed.

The following subjects are discussed in this Request for Proposals to assist proposal preparation and review.
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I. Background
II. Scope of Services
III. Records Retention
IV. Request for Proposal Schedule
V. Proposal Format and Contents
VI. Budget and Contract
VII. Evaluation Criteria
VIII. Other Considerations
IX. Directions for Delivery of Proposal
X. Questions
XI. Attachments
I. BACKGROUND
The City of Point Arena operates under the Council-Manager form of government and provides the following services: general executive and administrative services; planning and community development; public works; wastewater, and marine services. The Finance Department is being formed to include representation for an accountant, treasurer, bookkeeper, and payroll. This City currently has a bookkeeper and payroll specialist. The City is in process of completing the audit for FY 2024-25. Current details pertaining to the City’s funds and accounts are below:
• Budget for FY 2025: $1,875,286
• FY 2023-24 Total Revenues: $1,053,335
• FY 2023-24 Total Expenditures: $1,035,976
• FY 2023-24 General Fund Revenues: $883,010
• FY 2023-24 General Fund Expenditures: $860,472
• Number of Funds: 11
• Bank Accounts: One operating account; one money market account • Outstanding Loan Balance: Approximately $271,000
• Active Grants: Eight
• Full-Time Employees: Five
• Payroll: Processed biweekly through a third-party provider • Current Auditor: Chavan & Associates
• Most Recent Audit Completed: June 2024
• Accounting Software: Black Mountain
The intent of this Request for Proposals is to solicit qualified professional municipal fund accounting services to assist the City of Point Arena in establishing and maintaining accurate financial records, ensuring compliance with applicable governmental accounting standards, and supporting timely and transparent financial reporting.

The City's previous financial statements and budgets are available on the City's website at https://pointarena.ca.gov/document-category/budget/
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II. SCOPE OF SERVICES
The initial term of the agreement shall be three (3) fiscal years. The City reserves the right to extend the agreement for additional one-year periods upon mutual agreement of the parties. Remote service delivery is acceptable. Periodic attendance at City Hall to gather/review records and at City meetings may be requested, either in person or virtually, as determined by the City. Services shall include, but are not limited to the following:

1. Accounting Services
A. Review posted transactions monthly to ensure accurate coding by fund, department, natural object, project, and funding source.

B. Reconcile fund cash balances and interest earnings.

C. Ensure all funds balance and accounting records are accurate and complete.

D. Prepare and maintain account ledgers supporting preparation of the monthly Treasurer's Report.

E. Review City’s policies and procedures to confirm that internal controls are in place.

F. Reconcile all bank account statements with the City's accounting system and general ledger on a monthly basis.

G. Investigate and resolve discrepancies in a timely manner.

H. Provide reconciliations and supporting documentation to the City Manager no later than noon on the second Thursday of each month for inclusion in the City Council agenda packet.

I. Assist and advise City staff in the maintenance of the City's chart of accounts, including the creation, modification, and retirement of ledger accounts to ensure appropriate segregation and reporting of revenues, expenditures, assets, liabilities, and net position by fund, department, project, funding source, and natural object.

J. Assist the City Manager with preparation of the annual budget, mid-year budget review, budget amendments, and periodic budget updates.

2. Reporting
A. Prepare periodic financial reports for the City Manager, including: Balance Sheets, Profit and Loss Statements, Year-To-Date Actual Expenditures vs. Budget in formats specified by the City.

B. Prepare required annual State Controller's Office reports, including the Annual Streets Report and Annual Financial Transactions Report.

C. Prepare annual depreciation schedules in accordance with City policies and procedures.

D. Assist with grant reimbursement requests and financial reporting requirements.

3. Audit Support
A. Complete the annual fiscal year-end close by mid-September. For FY 2025-26, a later completion date may be required due to the City's mid-fiscal-year transition to a new municipal accounting software platform.

B. Prepare all schedules and supporting documentation required for the annual audit, including bank reconciliations, trial balances, and management financial statements.
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C. Compile and provide requested information to the City's auditors.

D. Serve as the City's primary accounting contact during audit fieldwork.

E. Review draft financial statements prepared by the auditor and assist with management responses.

F. Provide audit process support.

4. General Requirements
A. Prepare federal and state reporting as required.

B. Coordinate payroll reporting requirements with the City's third-party payroll provider.

C. Furnish and maintain equipment and resources necessary to perform the work, including but not limited to computers, software, printers, communication tools, and office supplies. The City will provide access to its designated accounting software system.

D. Demonstrate experience with municipal accounting systems.

III. RECORDS RETENTION
All working papers and reports shall be retained, at the accountant’s expense, for a minimum of four years (or the retention timeframe established by professional standards, whichever is longer), unless the firm is notified in writing by the City of the need to extend the retention period. Working papers and reports shall be made available upon request of the City, any federal or state agency, and other individuals designated by the City.

Accountant shall also respond to reasonable inquiries of successor accountants and allow successor accountants to review working papers.

IV. REQUEST FOR PROPOSAL SCHEDULE
Action Date
Issue Request for Proposal August 13, 2026
Questions Due August 31, 2026
Response to Questions September 4, 2026
Proposal Due Date September 14, 2026, 3:00 PM
Interviews (If Necessary) Week of September 21, 2026
Recommendation to Council October 20, 2026
Contract Start Immediately Upon Signing
V. PROPOSAL FORMAT AND CONTENTS

1. One copy of the proposals shall be prepared on 8½" x 11" paper, printed double-sided on recycled and recyclable paper whenever possible, and submitted as a single bound document with removable bindings. Proposals must also be emailed in PDF format to [email protected]. Proposals shall be organized in the order specified below.

A. Firm Description
a. Provide contact information, a description of your firm and list relevant information about capabilities, size, rate of services, length of time in existence and experience providing such services. The proposer shall disclose any 6 | P a g e
existing or potential conflicts of interest, including any current or recent engagements with the City or related entities.

B. Relevant Experience
a. Describe the firm's relevant experience providing municipal accounting services to public agencies. Provide a list of public agency clients for which the firm has provided similar accounting services during the past three years.

Include the name of the agency, a brief description of services provided, the length of the engagement, and a contact person with current contact information. Preference may be given to firms with experience serving small to medium-sized California cities.

C. Description of Project Team
a. Provide the names, titles, qualifications, and relevant experience of the proposed project manager and staff who will be assigned to this engagement.

Include a description of each individual's responsibilities, municipal accounting experience, relevant certifications or licenses, and examples of similar engagements in which they had direct responsibility. Indicate the length of time each individual has been with the firm.
b. Describe the organizational structure and staffing plan for this engagement, including any subcontractors that may be utilized. Include the name, title, telephone number, and email address of the primary contact person for the firm and any subcontractors.

D. References
a. List of at least three public agencies or clients for whom similar work has been performed, with the name, title and phone number of a contact person. The City may request a copy of a similar report prepared previously by the firm for another agency.

E. Budget and Schedule of Charges
a. Provide a detailed fee proposal for the services described in this RFP.

Proposed fees shall be presented as a monthly fixed fee, not-to-exceed annual fee, or other clearly defined pricing structure. Include all professional fees, reimbursable expenses, and other costs associated with providing the requested services.
b. The City shall not be liable for any costs incurred by proposers in the preparation, submission, or presentation of a response to this RFP. Such costs shall not be included in the proposed fee schedule and shall be the sole responsibility of the proposer.

F. Work Schedule
a. Provide a time schedule for monthly report delivery and audit preparations and scheduling.

G. Insurance
a. The individual or firm awarded the contract shall maintain the insurance coverage required by the Professional Services Agreement throughout the term of the engagement. Any requested exceptions to the City's insurance requirements shall be clearly identified in the proposal. The cost of required insurance shall be included in the proposed fees.

H. City Business License
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a. The firm receiving this contract must have or obtain by time of contract signing a valid City of Point Arena business license.

I. Subcontracting
a. The City prefers that the majority of services be performed directly by the proposing firm or professional. If a proposer intends to subcontract any portion of the services, the proposal shall clearly identify the services to be subcontracted, the name of each proposed subcontractor, and the qualifications and experience of the subcontractor relevant to the services to be provided. The proposer shall remain fully responsible for the performance and quality of all subcontracted work.

J. Consultant Agreement
a. The City's standard professional services contract is attached as Exhibit “B".

Please identify if your firm would have any issues with the provisions of the City's standard professional services agreement. All requests for amendments to language in the agreement must be included in the proposal.

VI. BUDGET & CONTRACT
The City requests that proposers provide hourly rates for personnel assigned to the engagement and a good-faith estimate of the expected monthly and annual fees for the services described in this RFP. Estimates are intended for evaluation purposes only and shall not be construed as a fixed-price commitment. The selected firm will be required to enter into a Professional Services Agreement in substantially the form attached, including insurance requirements as applicable.

VII. EVALUATION CRITERIA
Proposals will be evaluated on the basis of the following criteria; • Compliance with requirements of this RFP;
• Capabilities and resources of the firm;
• Qualifications and experience of key individuals;
• Contract execution plan; and
• Fee schedule.

During the evaluation process, the City reserves the right to request additional information, clarifications, or supplemental materials from any proposer and to reject any or all proposals. Proposals will be evaluated by a review panel based on the criteria identified in this Request for Proposals. The City may, at its discretion, invite the highestranked firms to participate in interviews or make oral presentations.

The evaluation criteria are intended solely to assist proposers in preparing responsive proposals and to guide the City's evaluation process. The City reserves the right to consider other relevant factors and information that become apparent during the review and selection process. Following completion of the evaluation, City staff will recommend the selected firm to the Point Arena City Council for consideration and award of a professional services agreement.
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VIII. OTHER CONSIDERATIONS
The City of Point Arena reserves the right to reject any and all proposals. This Request for Proposals does not commit the City to award a contract, pay any costs incurred in the preparation of proposals, or to procure or contract for supplies or services. The City of Point Arena reserves the right to negotiate with any qualified source or to cancel, in part of or in its entirety, this Request for Proposals, if it is in the best interest of the City to do so. The City may require the selected consultant to participate in negotiations, and submit such price, technical or other revisions of the proposal that may result from negotiations.

IX. DIRECTIONS FOR HARD COPY AND ELECTRONIC DELIVERY OF PROPOSAL One copy of the proposal shall be prepared on 8½" x 11" paper, printed double-sided on recycled and recyclable paper whenever possible, and submitted as a single bound document with removable bindings so that it is received by the City no later than 3:00 p.m. on September 14, 2026, to:

Office of the City Manager
City of Point Arena
P.O. Box 67
Point Arena, CA 95468
Proposals must also be emailed in PDF format to [email protected]. so that it is received by the City no later than 3:00 p.m. on September 14, 2026.

X. QUESTIONS
Questions should be directed to:

Molly Haviland
City of Point Arena
(707) 882-2122
E-mail: [email protected]
XI. ATTACHMENTS
Exhibit "A" — Acknowledgement of Receipt Form
Exhibit "B" — City's Standard Professional Services Agreement Exhibit “A”:
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ACKNOWLEDGEMENT OF RECEIPT FORM
This Acknowledge of Receipt form shall be signed and delivered to City Manager, Molly Haviland, no later than 3 p.m. on Thursday August 20, 2026. Email form to [email protected]. The purpose of this form is to notify the City of firm's interest in submitting a proposal and confirming receipt of all necessary information. Firms who elect to return this form with the indicated intention of submitting a proposal shall receive copies of the City's responses to questions and RFP addenda, if any are issued.

In the event your firm decides not to submit a proposal, please return this form. It would be helpful if you indicated why your firm did not wish to submit a proposal. Failure to return this Acknowledgment of Receipt Form will not result in the removal of your firm's name from the bid list.

In acknowledgment of receipt of the Request for Proposals the undersigned agrees that they have received a complete copy; beginning with page 1 and ending with page 8, and Exhibit "B" - City's Standard Professional Services Agreement. It is the Vendor's responsibility to understand and comply with any addenda to this solicitation. Vendors may contact Paul Andersen, City Clerk at 707-882-2122, to determine whether addenda have been issued.

We do ❑ do not ❑intend to submit a proposal for Municipal Fund Accounting Services.

If not, please provide a reason (to assist City in planning future solicitations):
______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ Vendor Name: _____________________________________________ Address:__________________________________________________ Telephone Number: _________________________________________ E-Mail Address: ____________________________________________ Signature of Authorized Representative: _________________________ Printed Name of Authorized Representative:_______________________ *** THIS PAGE LEFT INTENTIONALLY BLANK ***
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CITY OF POINT ARENA

PROFESSIONAL SERVICES AGREEMENT
WITH

BADAWI & ASSOCIATES
THIS PROFESSIONAL SERVICES AGREEMENT (“Agreement”) is made and entered into this 21st day of October, 2026 (“Effective Date”), by and between the CITY OF POINT ARENA, a municipal corporation (“City”), and Badawi & Associates, a certified public accountant (“Consultant”).

NOW, THEREFORE, for and in consideration of the mutual covenants and conditions contained herein, the parties hereby agree as follows:

1.0. SERVICES PROVIDED BY CONSULTANT

1.3. Performance to Satisfaction of City. Consultant agrees to perform all the work to the complete satisfaction of the City. Evaluations of the work will be done by the City Manager or his or her designee. If the quality of work is not satisfactory, City in its discretion has the right to:
(a) Meet with Consultant to review the quality of the work and resolve the matters of concern;
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(b) Require Consultant to repeat the work at no additional fee until it is satisfactory; and/or
(c) Terminate the Agreement as hereinafter set forth.

2.0. COMPENSATION AND BILLING

2.2. Additional Services. Consultant shall not receive compensation for any services provided outside the scope of services specified in the Consultant’s Proposal unless the City EXHIBIT “B”
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Manager or designee, prior to Consultant performing the additional services, approves such additional services in writing. It is specifically understood that oral requests and/or approvals of such additional services or additional compensation shall be barred and are unenforceable.

3.0. TIME OF PERFORMANCE

4.0. TERM AND TERMINATION

4.1. Term. This Agreement shall commence on the Effective Date and continue for a EXHIBIT “B”
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period of ______ months, ending on __________, 20__, unless previously terminated as provided herein or as otherwise agreed to in writing by the parties. This Agreement may be extended by 1 year periods upon mutual written agreement of both parties.

4.3. Compensation. In the event of termination, City shall pay Consultant for reasonable costs incurred and professional services satisfactorily performed up to and including the date of City’s written notice of termination. Compensation for work in progress shall be prorated based on the hourly rate of work completed as of the effective date of termination in accordance with the fees set forth herein. In ascertaining the professional services actually rendered hereunder up to the effective date of termination of this Agreement, consideration shall be given to both completed work and work in progress, to complete and incomplete drawings, and to other documents pertaining to the services contemplated herein whether delivered to the City or in the possession of the Consultant.

5.0. INSURANCE

5.1. Minimum Scope and Limits of Insurance. Consultant shall obtain, maintain, and keep in full force and effect during the life of this Agreement all of the following minimum scope of insurance coverages with an insurance company admitted to do business in California, rated “A,” Class X, or better in the most recent Best’s Key Insurance Rating Guide, and approved by City:
(a) Commercial general liability, including premises-operations, products/completed operations, broad form property damage, blanket contractual liability, independent contractors, personal injury or bodily injury with a policy limit of not less than One Million Dollars ($1,000,000.00) per occurrence, Two Million Dollars ($2,000,000.00) general aggregate. (b) Business automobile liability for owned vehicles, hired, and non-owned vehicles, with a policy limit of not less than One Million Dollars ($1,000,000.00) combined single limit per accident for bodily injury and property damage.
(c) Workers’ compensation insurance as required by the State of California.

Consultant agrees to waive, and to obtain endorsements from its workers’ compensation insurer waiving subrogation rights under its workers’ EXHIBIT “B”
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compensation insurance policy against the City, its officers, agents, employees, and volunteers arising from work performed by Consultant for the City and to require each of its subcontractors, if any, to do likewise under their workers’ compensation insurance policies.
(d) Professional errors and omissions (“E&O”) liability insurance with policy limits of not less than One Million Dollars ($1,000,000.00), combined single limits, per occurrence and aggregate. Architects’ and engineers’ coverage shall be endorsed to include contractual liability. If the policy is written as a “claims made” policy, the retro date shall be prior to the start of the contract work. Consultant shall obtain and maintain, said E&O liability insurance during the life of this Agreement and for three years after completion of the work hereunder.
(e) If the contractor maintains broader coverage and/or higher limits than the minimums shown above for all policies, the Entity requires and shall be entitled to the broader coverage and/or higher limits maintained by the contractor. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the Entity.

5.2. Endorsements. The commercial general liability insurance policy and business automobile liability policy shall contain or be endorsed to contain the following provisions:
(a) Additional insureds: “The City of Point arena and its elected and appointed boards, officers, officials, agents, employees, and volunteers are additional insureds with respect to: liability arising out of activities performed by or on behalf of the Consultant pursuant to its contract with the City; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; automobiles owned, leased, hired, or borrowed by the Consultant.”
(b) Notice: “Said policy shall not terminate, be suspended, or voided, nor shall it be cancelled, nor the coverage or limits reduced, until thirty (30) days after written notice is given to City.”
(c) Other insurance: “The Consultant’s insurance coverage shall be primary insurance as respects the City of Point arena, its officers, officials, agents, employees, and volunteers. Any other insurance maintained by the City of Point arena shall be excess and not contributing with the insurance provided by this policy.”
(d) Any failure to comply with the reporting provisions of the policies shall not affect coverage provided to the City of Point arena, its officers, officials, agents, employees, and volunteers.
(e) The Consultant’s 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.

5.3. Deductible or Self Insured Retention. If any of such policies provide for a deductible or self-insured retention to provide such coverage, the amount of such deductible or self-insured EXHIBIT “B”
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retention shall be approved in advance by City. No policy of insurance issued as to which the City is an additional insured shall contain a provision which requires that no insured except the named insured can satisfy any such deductible or self-insured retention.

6.0. GENERAL PROVISIONS

6.3. Project Managers. City shall designate a Project Manager to work directly with Consultant in the performance of this Agreement.

6.4. Notices. Any notices, documents, correspondence or other communications concerning this Agreement or the work hereunder may be provided by personal delivery or mail and shall be addressed as set forth below. Such communication shall be deemed served or delivered: (a) at the time of delivery if such communication is sent by personal delivery, and (b) 48 hours after deposit in the U.S. Mail as reflected by the official U.S. postmark if such communication is sent through regular United States mail.

IF TO CONSULTANT: IF TO CITY:
_________________
_________________
_________________
City of Point Arena
PO Box 67
451 School Street
EXHIBIT “B”
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Point Arena, CA 95468
Tel: _________________ Tel: 707.882.2122
Attn: _________________ Attn: Molly C Haviland

6.5. Drug-Free Workplace Policy. Consultant shall provide a drug-free workplace.

Consultant’s failure to conform to this requirements shall constitute a material breach of this Agreement and shall be cause for immediate termination of this Agreement by City.

Notwithstanding the foregoing, the Consultant shall not be liable for the defense or indemnification of the City for claims, actions, complaints or suits arising out of the sole active negligence or willful misconduct of the City. This provision shall supersede and replace all other indemnity provisions contained either in the City’s specifications or Consultant’s Proposal, which shall be of no force and effect.

EXHIBIT “B”
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6.11. Cooperation. In the event any claim or action is brought against City relating to Consultant’s performance or services rendered under this Agreement, Consultant shall render any reasonable assistance and cooperation which City might require.

6.12. Ownership of Documents. All findings, reports, documents, information and data including, but not limited to, computer tapes or discs, files and tapes furnished or prepared by Consultant or any of its subcontractors in the course of performance of this Agreement, shall be and remain the sole property of City. Consultant agrees that any such documents or information shall not be made available to any individual or organization without the prior consent of City. Any use of such documents for other projects not contemplated by this Agreement, and any use of incomplete documents, shall be at the sole risk of City and without liability or legal exposure to Consultant. City shall indemnify and hold harmless Consultant from all claims, damages, losses, and expenses, including attorneys’ fees, arising out of or resulting from City’s use of such documents for other projects not contemplated by this Agreement or use of incomplete documents furnished by Consultant. Consultant shall deliver to City any findings, reports, documents, information, data, in any form, including but not limited to, computer tapes, discs, files audio tapes or any other Project related items as requested by City or its authorized representative, at no additional cost to the City.

6.13. Public Records Act Disclosure. Consultant has been advised and is aware that this Agreement and all reports, documents, information and data, including, but not limited to, computer tapes, discs or files furnished or prepared by Consultant, or any of its subcontractors, pursuant to this Agreement and provided to City may be subject to public disclosure as required by the California Public Records Act (California Government Code section 6250 et seq.).

6.14. Conflict of Interest. Consultant and its officers, employees, associates and EXHIBIT “B”
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subconsultants, if any, will comply with all conflict of interest statutes of the State of California applicable to Consultant's services under this agreement, including, but not limited to, the Political Reform Act (Government Code sections 81000, et seq.) and Government Code section 1090.

6.15. Responsibility for Errors. Consultant shall be responsible for its work and results under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation as may be required by the City’s representative, regarding any services rendered under this Agreement at no additional cost to City. In the event that an error or omission attributable to Consultant occurs, then Consultant shall, at no cost to City, provide all necessary design drawings, estimates and other Consultant professional services necessary to rectify and correct the matter to the sole satisfaction of City and to participate in any meeting required with regard to the correction.

6.16. Prohibited Employment. Consultant will not employ any regular employee of City while this Agreement is in effect.

6.17. Order of Precedence. In the event of an inconsistency in this Agreement and any of the attached Exhibits, the terms set forth in this Agreement shall prevail. If, and to the extent this Agreement incorporates by reference any provision of any document, such provision shall be deemed a part of this Agreement. Nevertheless, if there is any conflict among the terms and conditions of this Agreement and those of any such provision or provisions so incorporated by reference, this Agreement shall govern over the document referenced.

6.18. Costs. Each party shall bear its own costs and fees incurred in the preparation and negotiation of this Agreement and in the performance of its obligations hereunder except as expressly provided herein.

6.19. Binding Effect. This Agreement binds and benefits the parties and their respective permitted successors and assigns.

6.20. No Third Party Beneficiary Rights. This Agreement is entered into for the sole benefit of City and Consultant and no other parties are intended to be direct or incidental beneficiaries of this Agreement and no third party shall have any right in, under or to this Agreement.

6.21. Headings. Paragraphs and subparagraph headings contained in this Agreement are included solely for convenience and are not intended to modify, explain or to be a full or accurate description of the content thereof and shall not in any way affect the meaning or interpretation of this Agreement.

6.22. Construction. The parties have participated jointly in the negotiation and drafting of this Agreement and have had an adequate opportunity to review each and every provision of the Agreement and submit the same to counsel or other consultants for review and comment. In the event an ambiguity or question of intent or interpretation arises with respect to this Agreement, this Agreement shall be construed as if drafted jointly by the parties and in accordance with its fair meaning. There shall be no presumption or burden of proof favoring or disfavoring any party EXHIBIT “B”
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by virtue of the authorship of any of the provisions of this Agreement.

6.23. Amendments. Only a writing executed by the parties hereto or their respective successors and assigns may amend this Agreement.

6.24. Waiver. The delay or failure of either party at any time to require performance or compliance by the other of any of its obligations or agreements shall in no way be deemed a waiver of those rights to require such performance or compliance. No waiver of any provision of this Agreement shall be effective unless in writing and signed by a duly authorized representative of the party against whom enforcement of a waiver is sought. The waiver of any right or remedy in respect to any occurrence or event shall not be deemed a waiver of any right or remedy in respect to any other occurrence or event, nor shall any waiver constitute a continuing waiver.

6.25. Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be unenforceable in any circumstance, such determination shall not affect the validity or enforceability of the remaining terms and provisions hereof or of the offending provision in any other circumstance. Notwithstanding the foregoing, if the value of this Agreement, based upon the substantial benefit of the bargain for any party, is materially impaired, which determination made by the presiding court or arbitrator of competent jurisdiction shall be binding, then both parties agree to substitute such provision(s) through good faith negotiations.

6.26. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original. All counterparts shall be construed together and shall constitute one agreement.

6.27. Corporate Authority. The persons executing this Agreement on behalf of the parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said parties and that by doing so the parties hereto are formally bound to the provisions of this Agreement.
[Signatures appear on following page.]
EXHIBIT “B”
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IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by and through their respective authorized officers, as of the date first above written.

CONSULTANT
__________________________________ Date: __________________________ Signature
__________________________________
[Name and Title]

CITY OF POINT ARENA
__________________________________ Date: __________________________ Molly C. Haviland
City Manager
ATTEST:
__________________________________
Paul Andersen
City Clerk

EXHIBIT B
CONSULTANT’S PROPOSAL
City of Point
Arena

TECHNICAL PROPOSAL
For Professional Municipal Fund Accounting
Services for the City of Point Arena
For fiscal years ending June 30, 2026 through 2028
September 14, 2026
Contact Person:

Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
5901 Christie Ave., Suite 307
Emeryville, CA 94608
Phone: (510) 768-8244
Fax: (510) 768-8249
E-mail: [email protected]

City of Point Arena
Table of Contents
Page
Letter of Transmittal ................................................................................................................................................... 1 Firm Description ......................................................................................................................................................... 3 License to Practice in California................................................................................................................................ 3 Insurance .................................................................................................................................................................. 3 Conflicts of Interest ................................................................................................................................................... 3 Firm Qualifications .................................................................................................................................................... 3 Firm Experience ........................................................................................................................................................ 3 Additional Activities ................................................................................................................................................... 4 Client Training Seminar ............................................................................................................................................ 4 Quality Control Review ............................................................................................................................................. 4 Federal or State Desk Reviews ................................................................................................................................ 7 Disciplinary Action ..................................................................................................................................................... 7 Litigations .................................................................................................................................................................. 7 Description of Project Team ...................................................................................................................................... 8 Relevant Experience ................................................................................................................................................. 16 Work Schedule .......................................................................................................................................................... 21 Use of Technology .................................................................................................................................................... 24 Estimated Annual Fees and Quoted Hourly Rates ................................................................................................ 25 Conclusion................................................................................................................................................................. 26 References ................................................................................................................................................................. 27

September 14, 2026
Letter of Transmittal
Molly Haviland, City Manager
City of Point Arena
451 School Street
Point Arena, CA 95468
Dear Molly Haviland:

Badawi & Associates (B&A), Certified Public Accountants (the “Firm”) is pleased to have the opportunity to respond to your request for a proposal to provide municipal fund accounting services (“Consulting Services”) for the City of Point Arena (the “City”) for the fiscal years ending June 30, 2026 through 2028. The objective of our work to be performed is to provide the Consulting Services requested by the City.

As further described in the City’s request for proposals, we will perform work as desired by the City including but not limited to the following:
- Accounting Services
- Reporting
- Audit Support
- General Requirements
This proposal will highlight the background of the partners and staff assigned to the engagement, summarize our experience in the governmental area, and describe our approach to provide professional Consulting Services to the City.

This proposal demonstrates our ability to perform the necessary Consulting Services requested by the City on a timely basis.

As a partner of the Firm, I will be the primary contact for negotiation of the contract. Additionally, I have been authorized to legally bind the Firm. You may contact me at the following address and phone number:

Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
5901 Christie Ave., Suite 307
Emeryville, CA 94608
Telephone: (510) 768-8244
E-mail: [email protected]
We are committed to performing the required work and completing the required services.

We believe we are the best qualified to perform the engagement because our staff includes individuals well versed in municipal accounting, auditing and reporting requirements. We have performed auditing and consulting engagements for numerous agencies and cities throughout California. We will be responsive to the needs of the City, we understand the City’s operational environment, and pledge to you our complete commitment to providing a quality product that meets the City’s requirements.

Molly Haviland
City Manager
City of Point Arena

Page 2 ends

2 The approach to the Consulting Services has been designed to meet the requirements of the City with the least disruption to the City’s office operations. The foundation of our approach is based on communication coupled with a strong knowledge of City operations and detailed planning at the initial stages of the engagement. Open communication lines with all parties of the Engagement Team and City Management and staff throughout the engagement eliminate “surprises”. Initial planning and proper assignment of duties to experienced personnel provide for an effective and efficient process. Consequently, inefficiencies and disruptions are kept to a minimum.

The Firm maintains liability insurance coverage for professional liability, Workers’ Compensation, Comprehensive General Liability and Auto as part of our comprehensive insurance policy.

The Firm is an Equal Opportunity employer and complies with all Federal and State hiring requirements. The Firm also supports Affirmative Action philosophies and works hard to provide disadvantaged groups with opportunities for self enhancement.

This proposal is a firm and irrevocable offer for 180 days.

We are confident that you will find our organization offers the required expertise, technical knowledge, and business understanding to perform the Consulting Services for the City. Our past experience provides us with a thorough understanding of the needs and requirements of the City, as well as the technical knowledge to perform such services in accordance with the accounting guidelines as published by the various authoritative entities.

We welcome your inquiries and look forward to further discussions with you.

Sincerely,
Ahmed Badawi
Partner
Badawi & Associates
Certified Public Accountants

City of Point Arena Technical Proposal
License to Practice in California
The Firm and all key professional staff assigned to the City’s engagement are properly licensed to practice as Certified Public Accountants in the State of California and comply with GAO Government Auditing Standards.

The Firm is registered with the California State Board of Accountancy. Its State number is 6823.

The Firm has met all required State and local laws, rules, and regulations.

Insurance
The Firm maintains professional liability insurance and other coverage as part of our comprehensive insurance policy. Upon selection, the Firm and our insurance provider will provide a certificate of insurance to the City which shows the minimum requirements identified by City have been met.

Conflicts of Interest
The Firm has no conflicts of interest in connection with providing the services described in this proposal. The Firm does not have any financial, business, or other professional relationships with the City or any member of City staff.

Firm Qualifications
Badawi & Associates was founded by Mr. Ahmed Badawi. Mr. Badawi has over 25 years of experience working with state and local government with a special focus on cities. Prior to founding B&A, Mr. Badawi was a partner with several local and national firms, where he headed their government practice in Northern California. Mr. Badawi founded Badawi & Associates to serve the fast-paced needs of California's local governments. The goal is to build a proactive, client-focused culture from the ground up and to eliminate the entrenched bureaucratic culture and intrinsic limitations of the big accounting firms.

Located in Emeryville, California, the Firm serves a variety of cities and towns throughout California as well as conducting financial related services for numerous special districts and authorities. Names and phone numbers of several of our current and past clients and other references are provided for your inquiries. We encourage you to contact these individuals to obtain information on the quality of our work and staff.

Our Emeryville office will be the Engagement Office assigned to the City.

The Firm has 30 professional staff.

The Engagement Partner assigned to the City will be Mr. Ahmed Badawi. Mr. Badawi has over 25 years of government accounting and audit experience. He is a member of various governmental committees and has actively participated in the development of accounting and audit guidelines for the governmental sector.

The professional staffs assigned to the Engagement are qualified and experienced. Each individual of the Engagement Team has several years of experience. Their understanding of governmental operations and the various authoritative guidelines will provide the where-with-all to perform the Consulting Services in an efficient and effective manner with minimal disruption to the City’s finance department.

Firm Experience
The Firm provides a full range of accounting and audit services to governmental agencies throughout California, including audit, consulting, tax and accounting. The Firm’s professional staff members provide the financial background and specific experience to meet the City’s operational needs.

Firm
Description
City of Point Arena Technical Proposal
Additional Activities
We offer a full range of accounting and finance services to the governmental sector. These services include:
 Financial audits
 Compliance audits
 Tax advice
 Development of financial and
accounting policies and procedures
 Investment review and compliance
evaluation
 Operational reviews
 Technical guidance on existing and
upcoming accounting issues
 Training seminars
 Pension/profit-sharing plans
 Performance audits
 Business consulting
Consequently, Firm personnel are well qualified to perform the services expected by the City.

Client Training Seminar
The Firm hosts an annual update on recent technical accounting and finance issues affecting the governmental area. This all-day session reviews new and anticipated pronouncements from GASB, discusses future issues under consideration by GASB, reviews accounting treatment of various transactions where issues may arise, and provides a general overview of state and federal compliance issues. All of our clients are invited to attend, free of charge. The one-day session qualifies for CPE under the rules of the State Board of Accountancy and is held in the Bay Area.

Quality Control Review
According to Government Auditing Standards, firms who perform audits under the Yellow Book are required to have a peer review once every three years. We received a report with a rating of pass with no deficiencies which we attached for your review.

City of Point Arena Technical Proposal

City of Point Arena Technical Proposal
The Firm has policies and procedures to ensure it hires only qualified people, that it properly supervises them and provides professional training, that it advances them to responsibilities they are capable of handling, and that it provides them with necessary technical resources. All members of the Firm are very familiar with the stringent quality control standards established by the AICPA.

The Firm is a member of the AICPA Government Audit Quality Center.

The Firm is a member of the AICPA Private Companies Practice Section.

Federal or State Desk Reviews
The Firm has had no negative federal or state reviews in the past three (3) years.

Disciplinary Action
There has not been any state or federal disciplinary actions taken or pending against the Firm nor any findings to report.

Litigations
The Firm has not experienced any lawsuits or legal actions that have been resolved or are currently pending in the prior five years.

City of Point Arena Technical Proposal
The Engagement Team will consist of individuals who provide a broad business perspective and significant experience in governmental accounting. This team will provide access to a wide range of technical capabilities which will provide the City with not only the technical support necessary to perform the requested Consulting Services, but also the broad business background to interpret findings and observations to offer effective solutions to issues, and the personal involvement of the Engagement Partner of the Firm.

The Engagement Team will be led by Ahmed Badawi, CPA. Mr. Badawi’s background includes over twenty-five years of municipal auditing and accounting experience. Mr. Badawi is a member of the Government Accounting and Auditing Committee of the California Society of Certified Public Accountants. He has participated in the audits and accounting engagements of numerous city, county and special district governments, as well as non-profit entities. His diversified background offers the technical qualities required of the governmental and non-profit areas and the necessary wherewithal to properly evaluate the entire accounting process, develop opportunities to improve the accounting process, and to offer practical business recommendations.

The second member of the Engagement Team will be Ed Peszewski, CPA. Mr. Peszewski’s background includes over twelve years of accounting and auditing experience. He has participated in the audit and accounting engagements of numerous governmental entities and assisted in their efforts to publish their financial statements in compliance with various regulations. Mr. Peszewski will be the Engagement Manager of this engagement.

The third member of the Engagement Team will be Samantha “Samo” Michel, CPA. Ms.

Michel’s background includes seven years of accounting and auditing experience. She has participated in engagements with numerous governmental entities and assisted in their efforts to publish their financial statements in compliance with various regulations. Ms. Michel will be the Senior of this engagement.

Engagement Partner
Ahmed Badawi
CPA
Manager
Ed Peszewski
CPA
Engagement Quality
Reviewer
Mitesh Desai
CPA
Senior
Samantha “Samo”
Michel, CPA
Professional
Staff
Professional
Staff
Professional
Staff
IT Specialist
Omar Rahman,

CPA, CISA
Description of
Project Team
City of Point Arena Technical Proposal
The fourth member of the Engagement Team will be Omar Rahman, CPA, CISA. Mr. Rahman has over ten years of experience in the field of Information Technology (IT) audit and risk management at the senior and executive management level. He has worked extensively with government agencies, private organizations, and public companies, providing external and internal audit services in support of financial statement audits. Mr. Rahman will serve as the I.T.

Specialist of this engagement.

The fifth member of the Engagement Team will be Mitesh Desai, CPA. Mr. Desai’s background includes eighteen years of experience in municipal auditing. Mr. Desai has participated in engagements with numerous governmental agencies, assisted in their efforts to publish their Annual Comprehensive Financial Reports in compliance with GASB 34, and a volunteer member of the GFOA Special Review Committee. Mr. Desai is responsible for conducting inhouse trainings for staff auditors and is credentialed with the Advanced Single Audit Certificate offered by the AICPA. He will serve as the Engagement Quality Reviewer.

Each member of the Engagement Team participates in continuing education programs offered by the AICPA and California State Society of Certified Public Accountants, and each has met the continuing education requirements for municipalities. In addition, the firm offers at least 60 hours of in-house CPE annually focused mainly on municipal audits and accounting.

City of Point Arena Technical Proposal
Professional Development:

The Firm maintains a comprehensive training program targeted at appropriate professional staff levels. It utilizes in-house developed educational programs, AICPA and California CPA Foundation educational programs, and on-the-job training.

The Firm’s annual training schedule which officially begins in April for all professional staff and administrative staff includes comprehensive in-house training sessions on such topics as:
 Review of principles of accounting and financial reporting for state and local governments  Review of governmental fund types and account groups
 Review of newly issued generally accepted auditing standards and GAO auditing standards
 Review of Internal Control evaluation approaches including COSO principles  Updates on recent governmental accounting and reporting guidelines  Review of Single Audit requirements and approaches
 Review of financial audit approaches
 Overview of audit and internal control work paper techniques  Review of GASB reporting requirements
 Review of current issues facing the governmental community During the year, professional staff members are sent to various educational sessions sponsored by the AICPA and California State Society of CPAs, as considered appropriate for the level and need of the individual. These classes include, among others:
 Governmental Financial Reporting Standards and Practices  Yellow Book: Government Auditing Standards
 Financial Accounting Standards: Comprehensive Review
 Single Audit
 Governmental Auditing & Accounting Update
 Governmental Accounting Principles
 Comprehensive Review of Generally Accepted Auditing Standards The result of the Firm’s training program is the production of a highly educated and competent municipal accounting group capable of performing efficient and effective professional accounting services for the City.

The Engagement Team members will continue their professional development efforts.

Staff Retention and Continuity:

The Firm's policy on providing service to our clients includes a commitment to maintaining continuity of personnel. We cannot guarantee that our staff will remain with the Firm. However, to encourage our staff to remain with us, we pay competitive wage rates; offer promotional opportunities; provide state-of-the-art equipment and excellent working conditions; and offer various benefits, such as retirement plans, medical plans, profit sharing programs, educational benefits, and other such benefits. We can also guarantee that the partner will be involved in future years. Continuity of staff is of prime concern to us and because of the hands-on involvement of the partner; we can assure you that future years’ engagements will be conducted in an efficient and effective manner with qualified and experienced professionals.

Resumes of each member of the Engagement Team follow.

City of Point Arena Technical Proposal
Ahmed Badawi, Certified Public Accountant – Engagement Partner Length of Career
 Over 25 years of experience in municipal accounting and auditing with a special focus on cities  Certified Public Accountant for the State of California Professional Experience
 Partial listing of clients served:
 Has performed numerous financial audits, Single Audits, Transportation Development Act audits, housing audits, electrical utility audits, RDA audits, PFA audits, and Trust Fund audits, and has prepared numerous Annual Comprehensive Financial Reports Education
 BS Degree in Accounting from the University of Alexandria, Egypt Professional Activities
 Member, CALCPA Government Accounting and Auditing Committee  Member, American Institute of Certified Public Accountants  Member, California Society of Certified Public Accountants  Member, Government Finance Officers Association
 Member, California Society of Municipal Finance Officers Continuing Education
 Has met the current CPE educational requirements to perform audits on governmental agencies Services Provided
Financial
Audit
Single
Audit
Enterprise
Fund

ACFR / AFR
Preparation
SCO
Report Other
Cities/Towns:

Antioch x x x x
Atwater x x x x x
Azusa x x x x x
Berkeley x x x x
Chino x x x x x
Compton x
Crescent City x x x x x
Dinuba x x x x x x
Dublin x x x x
Folsom x x x x x
Foster City x x x x x
Glendora x x x x x x
Guadalupe x x x x x
Healdsburg x x x x x x
La Verne x x x x x
Lafayette x x x x x
Larkspur x x x x x
Lathrop x x x x x x
Lemon Grove x x x x
Millbrae x x x x x
Mountain View x x x x x
Petaluma x x x x x x
Pomona x x x x x x
Richmond x x x x x x
San Bruno x x x x x x
San Carlos x x x x x x
San Luis Obispo x x x
Sausalito x x x x
Scotts Valley x x x x x x
Victorville x x x x x
Wasco x x x x x x
Special Districts and Other:

El Dorado Irrigation District x x x x x
Florin Resource Conservation District/Elk
Grove Water District x x x Marin Wildfire Prevention Authority x x Ross Valley Fire Department x x
Sacramento Metropolitan Fire District x x x
San Gabriel Valley Council of Governments x x x x
City of Point Arena Technical Proposal
Ed Peszewski, Certified Public Accountant – Engagement Manager Length of Career
 12 years of experience in municipal accounting and auditing  Certified Public Accountant for the State of California Professional Experience
 Partial listing of clients served:
 Has performed numerous financial and Single Audits, and prepared numerous State Controller’s Reports.

Education
 BA, University of California, Santa Barbara
 Certificate in Accounting from University of California, Berkeley - Extension Professional Activities
 Member, American Institute of Certified Public Accountants.  Volunteer Member, GFOA Special Review Committee.

Continuing Education
 Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
 Has met the current CPE educational requirements to perform audits on governmental agencies Financial
Audit
Single
Audit

ACFR / AFR
Preparation
SCO
Report
Enterprise
Fund Other
Cities/Towns:

Berkeley x x x x
Compton x
Dublin x x x x x
East Palo Alto x x x
El Cerrito x x
Guadalupe x x x x
Larkspur x x x x x
Lindsay x x x x
Oakdale x x x x
Ontario x x x x x x
Petaluma x x x x x x
Pinole x x x x x x
Pleasanton x
Scotts Valley x x x x x
Sebastopol x x x x x
Susanville x x
Yountville x x x x x
Yuba City x x x x x x
Special Districts and Other:

Hayward Area Recreation and Park District x x x
Southern Marin Fire Protection District x x
Aptos/La Selva Fire Protection District x
Cosumnes Community Services District x x
Florin Resource Conservation District/Elk Grove
Water District x x x Monterey Bay Unified Air Pollution Control District x Solano County Water Agency x x
Sutter Animal Services Authority x
Sutter Butte Flood Control Agency x
Services Provided
City of Point Arena Technical Proposal
Samantha “Samo” Michel, Certified Public Accountant – Professional Senior Length of Career
 Seven years of experience with a special focus on local governments  Three seasons of experience in personal tax preparation  Certified Public Accountant for the State of California Professional Experience
 Has performed numerous financial audits, Single Audits, RDA audits, PFA audits, Transportation Development audits, and housing audits
 Partial listing of clients served:

Education
 BS, University of Washington, Seattle, WA
 Accounting, Foothill College, Los Altos Hills, CA
Professional Activities
 Member, California Society of Certified Public Accountants  Member, Forensic Services Section, California Society of Certified Public Accountants Continuing Education
 Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
 Has met the current CPE educational requirements to perform audits on governmental agencies Services Provided
Financial
Audit
Single
Audit

ACFR / AFR
Preparation
SCO
Report
Enterprise
Fund Other
Cities/Towns:

Antioch x x x x
Barstow x x
Berkeley x x x x
Buena Park x x x x
Crescent City x x x x x
East Palo Alto x x x x x
Folsom x x x x x
Guadalupe x x x x x
Lathrop x x x x x x
Los Gatos x x
Menlo Park x x x x x
Millbrae x x x x x
Pacifica x x x x x x
Pismo Beach x x x x
San Bruno x x x x x x
San Carlos x x x x x x
San Luis Obispo x x x x
San Mateo x x x x
Sausalito x x x x x
Union City x x x x x x
Waterford x x x
Yuba City x x x x x x
Special Districts and Other:

Amador County Transportation
Commission
x
x
x Amador Transit x x x
Central County Fire District x x
Elk Grove Water District x x
Hayward Area Recreation District x x x x
Port of San Luis Harbor x x
StopWaste x x x
Counties:

Contra Costa County x
City of Point Arena Technical Proposal
Omar Rahman, Certified Public Accountant, Certified Information System Auditor – Information Technology Specialist
Length of Career
 Over ten years of experience auditing information technology (IT) processes and controls  Certified Public Accountant for the State of California  Certified Information System Auditor
Areas of Expertise
 IT risk consulting and audit services for governmental entities, private/public companies, nonprofits, and professional service organizations
 External and internal IT audit services in support of financial statement audits  Technical guidance/support on IT risks and controls in relation to SOX 404a and SOX 404b compliance, NIST 800-53/171a, Cyber Security Framework, HIPAA Technical Safeguards, CCPA/GDPR compliance, COBIT 2019 Framework
 Managed entire life cycle of IT internal and external audit engagements from planning research, audit program development, fieldwork and reporting
 Assess risks related to IT processes/assets and corresponding applications/tools  IT control testing over business automated controls, general IT controls, and cyber security controls as well as IT substantive testing over information systems.

Partial list of governmental clients served:
- City of Berkeley
- City of Chino
- City of Dinuba
- City of Dublin
- City of Healdsburg
- City of Jurupa Valley
- City of Lathrop
- City of Laverne
- City of Lemon Grove
- City of Ontario
- City of Mountain View
1) City of Pomona
2) City of Richmond
3) City of San Carlos
4) City of Sausalito
5) City of San Luis Obispo
6) City of Foster City
7) City of Victorville
8) Sacramento Metropolitan Fire District
9) Sacramento Employment and Training Agency
10) Union Sanitary District
Presentations
 November 2017 - Institute of Internal Auditors - General IT Controls for Internal Audit  December 2018 - Institute of Internal Auditors - SDLC Process and Audit/Risk Considerations  February 2019 - IT Audit for Business Process Professionals  May 2019 - IT Internal Audit Emerging Technologies: Data Analytics  September 2019 - Information Systems Audit and Control Association Education
 B.S. Degree in Economics, University of California, Los Angeles, CA.

Professional Activities
 Certified Public Accountant - California
 Certified Public Accountant - Ohio
 Certified Information System Auditor
City of Point Arena Technical Proposal
15 Mitesh Desai, Certified Public Accountant – Engagement Quality Reviewer Length of Career
 Eighteen years of experience with a special focus on local governments  Certified Public Accountant for the State of California Professional Experience
 Has performed numerous financial audits, Single Audits, RDA audits, PFA audits, Transportation Development Act audits, housing audits, and other engagements Education
 BS Degree in Business Economics with an emphasis in Accounting from University of California, Santa Barbara
Professional Activities
 Member, American Institute of Certified Public Accountants  Member, California Society of Certified Public Accountants  Volunteer Member, GFOA Special Review Committee
Continuing Education
 Various municipal accounting courses offered by the California Society of CPAs and local universities including:
- Governmental Financial Reporting Standards and Practices - Yellow Book: Government Auditing Standards
- Municipal Accounting
- Single Audit
Services Provided
Financial
Audit
Single
Audit
RDA
Audit
PFA
Audit
Enterprise
Fund Other
Cities/Towns:

Antioch x x x x x x Azusa x x x x x Albany x Berkeley x x x x x Buena Park x x x x Calimesa x x x Crescent City x x x x x Dublin x x x East Palo Alto x x x x El Cerrito x x x x Foster City x x x x x Fremont x x x x x Lemon Grove x x x x Lindsay x x x Menlo Park x x x x x Merced x x x Millbrae x x x x x Newark x x x x Oakdale x x x x x Pittsburg x x x x x Placerville x x x x Scotts Valley x x x x x Sebastopol x x x x Solvang x x Union City x x x x x Waterford x x x x Yuba City x x x x x Child Care Programs: x Contra Costa County Childcare x x Menlo Park Child Care x x Counties:

Contra Costa x x x x x
Santa Cruz x x x x x
Special Districts and Other:

Marin Municipal Water District x West County Wastewater District x x City of Point Arena Technical Proposal
16 The table below and on the following page lists city engagements that encompassed issuing an Annual Comprehensive Financial Report (resulting in a GFOA award), enterprise activities, or encompassed performance of a Single Audit.
** Indicates cities with population over 50,000
** Indicates cities with governmental revenues over $100 million and population over 50,000 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund ** Richmond 2020 2,338 Ahmed
Badaw i
Jerry Chak
Accounting Manager
(510) 620-6569
[email protected]

X X X X X X X X X
** Berkeley 2008 1,505 Mitesh
Desai
Henry Oyekanmi
Finance Director
(510) 981-7300
[email protected]

X X X X X X X X
** Victorville 2024 950 Ahmed
Badaw i
Carmen Cun
Finance Director/City Treasurer
(760) 955-3170
[email protected]

X X X X X X
San Carlos 2023 865 Ahmed
Badaw i
Paul Harris
Financial Services Manager
(650) 802-4217
[email protected]

X X X X X X X X
** Folsom 2019 786 Mitesh
Desai
Stacey Tamagni
Finance Director
(916) 461-6712
[email protected]

X X X X X X X
** Pomona 2023 756 Ahmed
Badaw i
Andrew Mow bray
Finance Director/City Treasurer
(909) 620-2353
Andrew .mow [email protected]

X X X X X X X X
** Mountain
View
2024 741 Ahmed
Badaw i
Derek Rampone
Finance & Administrative Services
Director
(650) 903-6316
derek.rampone@mountainview .gov

X X X X X X X X
* Petaluma 2019 691 Mitesh
Desai
Corey Garberolio
Assistant Finance Director
(707) 778-4357
[email protected]

X X X X X X X X X
La Verne 2023 691 Ahmed
Badaw i
Christy Lopez
Finance Director
(909) 596-8752
[email protected]

X X X X X
Pittsburg 2024 683 Ahmed
Badaw i
Elena Adair
Finance Director
(925) 252-4848
[email protected]

X X X X X X X X X X
* San Luis
Obispo 2019 638 Mitesh Desai
Emily Jackson
Finance Director
(805) 781-7125
[email protected]

X X X X X X
Relevant
Experience
City of Point Arena Technical Proposal
17 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Chino 2023 621 Ahmed
Badaw i
Kim Sao
Director of Finance/City Treasurer
(909) 334-3354
[email protected]

X X X X X X
Lafayette 2020 586 Ahmed
Badaw i
Tim Przybyla
Finance Manager
(925) 299-3213
[email protected]

X X X X X
Lathrop 2023 585 Ahmed
Badaw i
Cari James
Finance Director
(209) 941-7320
[email protected]

X X X X X X X
Sausalito 2023 559 Ahmed
Badaw i
Angeline Loeffler
Finance Director
(415) 289-4150
[email protected]
X X X
Pacifica 2024 559 Ahmed
Badaw i
Lucy Xie
Deputy Finance Director
(650) 738-7392
[email protected]

X X X X X
Dinuba 2023 556 Ahmed
Badaw i
Karina Solis
Administrative Services Director
(559) 591-5900
[email protected]

X X X X X X X X
Millbrae 2015 550 Mitesh
Desai
Mike Sung
Finance Director
(650) 259-2433
[email protected]

X X X X X X X
** Dublin 2018 546 Mitesh
Desai
Jay Baksa
Finance Director
(925) 833-6648
[email protected]

X X X X X
Azusa 2017 540 Mitesh
Desai
Talika Johnson
Administrative Services Director
(626) 812-5202
[email protected]

X X X X X X X
Foster City 2023 540 Ahmed
Badaw i
Waqas Hassan
Assistant Finance Director
(650) 286-3204
w [email protected]

X X X X X X X
Jurupa Valley 2023 498 Ahmed
Badaw i
Susan Paragas
Finance Director
(951) 332-6464
[email protected]
X X
Glendora 2022 487 Ahmed
Badaw i
Kyle Johnson
Finance Director
(626) 914-8245
[email protected]

X X X X X X X X
San Bruno 2022 486 Ahmed
Badaw i
Nick Pegueros
Chief Financial Officer
(650) 616-7054
[email protected]

X X X X X X X X
City of Point Arena Technical Proposal
18 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Healdsburg 2023 452 Ahmed
Badaw i
Katie Edgar
Finance Director
(707) 431-3184
[email protected]

X X X X X X
* Yuba City 2017 450 Mitesh
Desai
Diona Pope
Finance Director
(530) 822-4615
[email protected]

X X X X X X X X
Larkspur 2019 437 Mitesh
Desai
Emilia Gabriele
Administrative Services Director
(415) 927-5016
[email protected]
X X X
Wasco 2021 428 Ahmed
Badaw i
Rocio Mosqueda
Accounting Manager
(661) 758-7234
romosqueda@cityofw asco.org

X X X X X X X
Piedmont 2024 400 Ahmed
Badaw i
Kiran Baw a
Finance Director
(510) 420-3045
kbaw [email protected]
X X X
Pismo Beach 2022 389 Ahmed
Badaw i
Vanessa Garris
Finance Manager
(805) 773-7085
[email protected]

X X X X X X
Atw ater 2021 380 Ahmed
Badaw i
Anna Nicholas
Finance Director
(209) 357-6310
anicholas@atw ater.org

X X X X X X
Orinda 2024 378 Ahmed
Badaw i
Douglas Alessio
Assist. City Manager/Admin. Serv. Dir.
(925) 253-4220
[email protected]

X X X X X
Lemon Grove 2022 377 Ahmed
Badaw i
Stacey Tang
Finance Director
(619) 825-3803
[email protected]

X X X X
Scotts Valley 2019 311 Mitesh
Desai
Stephanie Hill
Administrative Services Director
(831) 440-5614
[email protected]

X X X X X
Waterford 2018 311 Mitesh
Desai
Tina Envia
Finance Manager
(209) 874-2328 Ext: 104
tenvia@cityofw aterford.org

X X X X
Solvang 2019 308 Mitesh
Desai
Wendy Berry
Administrative Services Director
(805) 688-5575 x 205
w [email protected]

X X X X X X X
Guadalupe 2017 303 Mitesh
Desai
Janice Davis
Finance Director
(805) 356-3895
[email protected]

X X X X X
City of Point Arena Technical Proposal
19 City Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award RDA/Successor Agency Single Audit TDA Water Fund Sewer Fund SCO Report Housing Authority Enterprise Funds Pension Trust Fund Crescent City 2014 227 Ahmed
Badaw i
Linda Leaver
Finance Director
(707) 464-7483 x224
[email protected]

X X X X X X
City of Point Arena Technical Proposal
20 The table below is a partial listing of all special district engagements (in order of hours):

Special District Client Since Hours Engagement Partner Principal Contact Annual Comprehensive Financial Report GFOA Award Single Audit Enterprise Funds Sacramento
Metropolitan Fire District 2023 519 Ahmed Badawi
Ronald Empedrad
Controller
(916) 859-4510
[email protected]
Yes Yes X
County of Contra Costa
Community Services
Bureau Child
Development Program
2013 505 Mitesh
Desai
Alexandra Heinitz
Department Fiscal Officer
(925) 608-4948
[email protected]
No N/A
El Dorado Irrigation
District 2024 403 Ahmed Badawi
Penny Buchman
Finance Director
(530) 642-4139
[email protected]
Yes Yes X X
Union Sanitary District 2023 362 Ahmed
Badawi
Mark Carlson, CPA
CFO/Business Services Manager
(510) 477-7510
[email protected]
Yes Yes X
Florin Resource
Conservation District/
Elk Grove Water District
2015 350 Ahmed
Badawi
Patrick Lee
Finance Manager / Treasurer
(916) 685-3556
[email protected]
Yes Yes X
Hayward Area
Recreation
and Park District
2017 350 Mitesh
Desai
Rekha Nayar
Finance Director
(510) 881-6707
[email protected]
Yes N/A X
San Ramon Valley Fire
Protection District 2021 285 Ahmed Badawi
Davina Hatfield
Chief Financial Officer
(925) 838-6668
[email protected]
Yes Yes X
Alameda County Waste
Management Authority
(StopWaste)
2018 212 Mitesh
Desai
Jennifer Luong
Finance Services Manager
(510) 891-6500
[email protected]
Yes Yes
Ross Valley Fire
Department 2021 190 Ahmed Badawi
Jeff Zuba
Finance & Admin. Services Director
(262) 989-2208
[email protected]
No N/A
Southern Marin Fire
Protection District 2020 160 Ahmed Badawi
Karen Scalabrini
(707) 217-8646
[email protected]
No N/A
Central County Fire
Department 2012 150 Mitesh Desai
Jan Cooke
Finance Director
(650) 375-7408
[email protected]
Yes Yes
Central Fire Protection
District of
Santa Cruz County
2018 150 Mitesh
Desai
Nancy Dannhauser
Finance Director
(831) 479-6842
[email protected]
No N/A
Victorville Valley Water
District 2024 129 Ahmed Badawi
Carmen Cun
Finance Director/City Treasurer
(760) 955-3170
[email protected]
No N/A X
Marin Wildfire Prevention
Authority 2021 106 Ahmed Badawi
Karen Scalabrini
(707) 217-8646
[email protected]
No N/A
City of Point Arena Technical Proposal
21 The City desires Consulting Services for the fiscal years ending June 30, 2026 through The objective of our work to be performed is to provide the Consulting Services requested by the City. The Firm shall perform the following work desired by the City including but not limited to:
1) Accounting Services
A. Review posted transactions monthly to ensure accurate coding.

B. Reconcile fund cash balances and interest earnings.

C. Ensure all funds balance and accounting records are accurate and complete.

D. Prepare and maintain account ledgers supporting preparation of the monthly Treasurer's Report.

E. Review City’s policies and procedures to confirm that internal controls are in place.

F. Reconcile all bank account statements with the City's accounting system and general ledger on a monthly basis.

G. Investigate and resolve discrepancies in a timely manner.

H. Provide reconciliations and supporting documentation to the City Manager no later than noon on the second Thursday of each month for inclusion in the City Council agenda packet.

I. Assist and advise City staff in the maintenance of the City's chart of accounts.

J. Assist the City Manager with preparation of the annual budget, mid-year budget review, budget amendments, and periodic budget updates. 2) Reporting
A. Prepare periodic financial reports for the City Manager, including: Balance Sheets, Profit and Loss Statements, Year-To-Date Actual Expenditures vs. Budget in formats specified by the City.

B. Prepare required annual State Controller's Office reports, including the Annual Streets Report and Annual Financial Transactions Report.

C. Prepare annual depreciation schedules in accordance with City policies and procedures.

D. Assist with grant reimbursement requests and financial reporting requirements. 3) Audit Support
A. Complete the annual fiscal year-end close.

B. Prepare all schedules and supporting documentation required for the annual audit, including bank reconciliations, trial balances, and management financial statements.

C. Compile and provide requested information to the City's auditors.

D. Serve as the City's primary accounting contact during audit fieldwork.

E. Review draft financial statements prepared by the auditor and assist with management responses.

F. Provide audit process support.
4) General Requirements
A. Prepare federal and state reporting as required.

B. Coordinate payroll reporting requirements with the City's third-party payroll provider.

D. Demonstrate experience with municipal accounting systems.

Included on the following pages is a sample work schedule for the first annual period of the requested Consulting Services.

Work
Schedule
City of Point Arena Technical Proposal
22 Period Tasks

September –
October
2026
- Project Initiation
 Conduct kickoff meeting with City Manager and City’s Accounting Team to confirm communication protocols, priorities, deliverables, and reporting deadlines.
 Obtain access to Black Mountain Software and QuickBooks.  Review PBC List for the FY 2025-26 audit and discuss status of items
 Develop a formal work schedule for the needed services that aligns with the City’s audit schedule and monthly accounting and reporting needs and requirements
October
2026
- Audit Support and Monthly Accounting Services
 Review general ledger activity and year-end adjustments.  Finalize and assist with any needed audit schedules, supporting workpapers, and management reports.
 Coordinate information requests with independent auditors.  Resolve outstanding audit preparation items and historical reconciliation issues.
 Begin recurring monthly accounting services and financial reporting process.

November
2026
- Audit Support and Coordination, Preparation of Annual Street Report, and Monthly Accounting Services
 Respond to auditor requests and provide additional documents as needed.
 Participate in meetings with auditors as needed.
 Prepare Annual Street Report for submission to State Controller’s Office
 Review transactions for proper fund, department, object, project, and funding source coding prior to posting.
 Perform monthly bank and account reconciliations.
 Prepare monthly financial reports and supporting schedules for City Manager review and City Council agenda reporting.
 Coordinate payroll reporting requirements with City's payroll provider
December
2026
- Audit Reporting Support and Monthly Accounting Services  Review draft financial statements prepare by the City’s auditors and assist with the City’s Management responses
 Review transactions for proper fund, department, object, project, and funding source coding prior to posting.
 Perform monthly bank and account reconciliations.
 Prepare monthly financial reports and supporting schedules for City Manager review and City Council agenda reporting.
 Coordinate payroll reporting requirements with City's payroll provider.

City of Point Arena Technical Proposal
23 Period Tasks

January
2027
- Preparation of Annual Financial Transactions Report (FTR)  Obtain final audited trial balance and account mappings from the City’s auditors
 Review prior year State Controller’s Office FTR review questions to ensure updates are incorporated into current year report  Update prior year mapping schedules with current year account information
 FTR delivered and submitted to State Controller’s Office January –
August
2027
- Monthly Accounting Services and Year-End Planning
 Review transactions for proper fund, department, object, project, and funding source coding prior to posting.
 Perform monthly bank and account reconciliations.
 Prepare monthly financial reports and supporting schedules for City Manager review and City Council agenda reporting.
 Coordinate payroll reporting requirements with City's payroll provider.
 Prepare reports for any required federal and state reporting as required.
 Assist with budget monitoring, grant reporting, and any accounting system optimization efforts, as needed.
 Assist with developing fiscal year-end closing schedule  Assist with FY 2026-27 audit preparation plan
Note: The work schedule above is a sample only. The actual schedule will depend on the final determination of services requested, and timing of the City’s contract award and audit. We will ensure that all necessary deliverables are completed in accordance with the City’s overall timeline.

City of Point Arena Technical Proposal
24 The Firm maintains a variety of specialized software packages during the engagement that enable us to perform an efficient, thorough, and timely engagement and keeping time demands on City staff to a minimum.

Document Request Management and Exchange
Teamwork Project Management (“Teamwork”) is a secure, cloud-based collaboration platform that our Firm now uses to manage the “Prepared by Client (PBC) List” that streamlines the process of requesting, receiving, and keeping track of documents. Teamwork helps to facilitate the engagement through seamless collaboration between the Firm and our clients. By utilizing Teamwork, the City can do all of the following in one secure virtual environment:
 Attach files of any type to document requests
 Easily track the status of document requests
 Access templates and documents from us that require completion  Have multiple City staff get involved and assist in the engagement process  Participate in a dialog for questions and notes
We have found that the use of the PBC List in Teamwork has helped our clients be always informed as to the status of their engagement, and not be surprised with new requests or follow up on outstanding requests previously provided.

Deliverables Management
Teamwork is also used by our Firm to manage the deliverables, including timeline, key milestones, draft deliverable reviews, and final deliverables. With Teamwork, the entire process and related communications are organized within one centralized project space. Using Teamwork, the City can:
 View the reporting timeline and track upcoming due dates and milestones  Easily see which items are pending, under review, or completed.  Access and review draft versions of reports in a single location  Receive notifications when new drafts or updated versions are uploaded  Participate in proof and review workflows for report approvals prior to issuance of final deliverables.

We have found that managing the deliverables of the engagement using Teamwork has helped our clients always be informed as to the status of their deliverables.

Research Tools
We maintain multiple research software packages that are always kept up to date to ensure compliance with accounting and auditing standards and are also a resources for us to provide guidance to our clients. In addition to accounting and audit literature, we have access to interactive disclosure checklists that include sample footnote disclosures and financial statements.

Use of
Technology
City of Point Arena Technical Proposal
25 The following is our good-faith estimate of the expected annual fees for the services described in the City’s request for proposals based on estimated hours and is intended for evaluation purposes only. The Firm will work with the City to establish a not-to-exceed fee based on the specific scope and final determination of required deliverables prior to commencement of any authorized work.

The following are our quoted hourly rates for performance of the services described in the City’s request for proposals.

Our quoted hourly rates above will be adjusted annually by 3% for Cost of Living and Inflation Adjustments.

Manner of Payment:

Each Engagement Team member maintains detailed time sheets describing work performed, date of work, and amount of time spent on each task for the Engagement. The Firm will bill the City monthly.

2025-26 2026-27 2027-28
Accounting Services 145 20,935 $ 21,563 $ 22,210 $
Reporting 24 3,495 3,600 3,708 Audit Support 60 8,630 8,889 9,156 General Requirements 20 2,870 2,956 3,045
Total Estimated Annual Fees 249 35,930 $ 37,008 $ 38,119 $ Description
2026
Estimated
Hours
Position
Quoted
Hourly Rates
Partner $ 255
Manager 185
Senior 145
Professional Staff 110
IT Specialists 185
Administrative Assistant 90
Estimated Annual Fees and Quoted Hourly Rates
City of Point Arena Technical Proposal
26 A client relationship with the City will be of great value to our Firm and we welcome the opportunity to develop a long-term relationship with the City. We are committed to:
 Rendering the highest standard of service
 Developing a long-term working relationship dedicated to meeting the needs of the City  Assisting the City in operational issues
 Producing a quality end-product
We have the technical qualifications and experience to provide the level of service desired and expected by the City and stand ready to provide our knowledge and experience for the benefit of your organization.

We would like to express our appreciation to the City and to its Staff for allowing us the opportunity to submit a proposal to perform professional Consulting Services. We are available, at your convenience, to discuss any aspects of our proposal.

Thank you for allowing us to present our Firm to you.
* * * * * * * * * * * * * * * * *

Conclusion
City of Point Arena Technical Proposal
27 1) City of Victorville
 Scope of Work: City Audit (including ACFR preparation), Single Audit, Victorville Water District Audit, Southern California Logistics Airport Authority Audit, Gann Limit  Date of Service: 2024 – Present
 Engagement Partner: Ahmed Badawi
 Address: 14343 Civic Drive, Victorville, CA 92393
 Principal Contact:

Ms. Carmen Cun, Finance Director/City Treasurer
(760) 955-3170
[email protected]
2) City of San Carlos
 Scope of Work: City Audit (including ACFR preparation), Gann Limit, Measure A, Measure M, Measure W, C/CAG Audit, C/CAG Single Audit, Commute.org Audit, State Controller’s Report
 Dates of Service: 2023 – Present
 Engagement Partner: Ahmed Badawi
 Address: 600 Elm Street, San Carlos, CA 94070
 Principal Contact:

Ms. Rebecca Mendenhall, Administrative Services Director (650) 802-4221
[email protected]
3) City of Compton
 Scope of Work: Monthly Payroll Bank Reconciliation Preparation, Payroll, Cash and Other Journal Entries Preparation, Form 941 Analytic Schedules Preparation for YearEnd Audits  Date of Service: 2023 – 2025
 Engagement Partner: Ahmed Badawi
 Address: 205 S Willowbrook Ave., Compton, CA 90220
 Principal Contact:

Ms. Jocelyn Logan, Deputy City Controller
(310) 605-5576
[email protected]
4) City of San Luis Obispo
 Scope of Work: City Audit (including ACFR preparation), Single Audit, Gann Limit, Transportation Development Act Audit, Whale Rock Commission Audit  Date of Service: 2019 – Present
 Engagement Partner: Ahmed Badawi (2019 – 2024), Mitesh Desai (2025 – Present)  Address: 990 Palm Street, San Luis Obispo, CA 93401
 Principal Contact:

Ms. Emily Jackson, Finance Director
(805) 781-7125
[email protected]
5) City of Pleasanton
 Scope of Work: GASB 87/96 Journal Entries Review, Capital Asset Schedules Review Schedule of Federal Awards (SEFA) Schedule Preparation, Review of ACFR and Measure BB/F Reports,
 Date of Service: 2025 – Present
 Engagement Partner: Ahmed Badawi
 Address: 200 Old Bernal Ave., Pleasanton, CA 94566
 Principal Contact:

Ms. Susan Hsieh, Finance Director
(925) 931-5400
[email protected]
References

EXHIBIT C

FEE SCHEDULE
City of Point Arena Technical Proposal
25 The following is our good-faith estimate of the expected annual fees for the services described in the City’s request for proposals based on estimated hours and is intended for evaluation purposes only. The Firm will work with the City to establish a not-to-exceed fee based on the specific scope and final determination of required deliverables prior to commencement of any authorized work.

The following are our quoted hourly rates for performance of the services described in the City’s request for proposals.

Our quoted hourly rates above will be adjusted annually by 3% for Cost of Living and Inflation Adjustments.

Manner of Payment:

Each Engagement Team member maintains detailed time sheets describing work performed, date of work, and amount of time spent on each task for the Engagement. The Firm will bill the City monthly.

EXHIBIT D

PROJECT SCHEDULE
City of Point Arena Technical Proposal
21 The City desires Consulting Services for the fiscal years ending June 30, 2026 through The objective of our work to be performed is to provide the Consulting Services requested by the City. The Firm shall perform the following work desired by the City including but not limited to:
1) Accounting Services
A. Review posted transactions monthly to ensure accurate coding.