Agenda Packet — Redding City Council, November 15, 2022 (part 2 of 5)

BID TABULATION FOR:

RECONSTRUCTION OF TERMINAL BUILDING ACCESS ROADS PROJECT Bid Schedule No.: 5199
Job No.: 9943 ENGINEER'S EST Tullis, Inc. Stimpel-Wiebelhaus Assoc.* 4/20/2021 UNIT UNIT UNIT

ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE TOTAL 1 Mobilization LS 1 $94,000.00 $94,000.00 $70,000.00 $70,000.00 $84,000.00 $84,000.00 2 Contractor Quality Control program LS 1 $40,000.00 $40,000.00 $38,000.00 $38,000.00 $30,000.00 $30,000.00 3 Safety and Traffic Control LS 1 $30,000.00 $30,000.00 $25,000.00 $25,000.00 $30,000.00 $30,000.00 4 Construction Staking and Survey Layout LS 1 $50,000.00 $50,000.00 $8,000.00 $8,000.00 $10,000.00 $10,000.00 5 Miscellaneous Removals and Site LS 1 $15,000.00 $15,000.00 $12,000.00 $12,000.00 $19,000.00 $19,000.00 6 Temporary Construction Road LS 1 $10,000.00 $10,000.00 $50,000.00 $50,000.00 $28,000.00 $28,000.00 7 Remove Concrete Curb and Gutters LF 1600 $15.00 $24,000.00 $10.50 $16,800.00 $22.00 $35,200.00 8 Pavement Removal SY 5000 $12.50 $62,500.00 $8.00 $40,000.00 $11.75 $58,750.00 9 Prepare Water Pollution Prevention Plan LS 1 $5,000.00 $5,000.00 $750.00 $750.00 $1,000.00 $1,000.00 10 Water Pollution Control LS 1 $15,000.00 $15,000.00 $2,500.00 $2,500.00 $3,000.00 $3,000.00 11 Additional Erosion Control Work T&M 1 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 12 Unclassified Excavation LS 1 $10,000.00 $10,000.00 $35,000.00 $35,000.00 $5,000.00 $5,000.00 13 Subgrade Preparation SY 4900 $6.00 $29,400.00 $4.00 $19,600.00 $3.50 $17,150.00 14 In-place Drying Techniques SY 2500 $8.00 $20,000.00 $8.00 $20,000.00 $1.75 $4,375.00 15 Lime-Treated Subgrade SY 4900 $8.50 $41,650.00 $12.00 $58,800.00 $11.00 $53,900.00 16 Lime TON 160 $250.00 $40,000.00 $230.00 $36,800.00 $259.00 $41,440.00 17 Crushed Aggregate Base Course CY 1300 $75.00 $97,500.00 $55.00 $71,500.00 $52.00 $67,600.00 18 Recycled Base CY 140 $50.00 $7,000.00 $150.00 $21,000.00 $177.00 $24,780.00 19 Asphalt Mixture Surface Course TON 1350 $135.00 $182,250.00 $110.00 $148,500.00 $120.00 $162,000.00 20 Emulsified Asphalt Tack Coat TON 2 $1,000.00 $2,000.00 $600.00 $1,200.00 $1,200.00 $2,400.00 21 Concrete Curb and Gutter LF 1370 $40.00 $54,800.00 $32.00 $43,840.00 $43.50 $59,595.00 22 Concrete Sidewalk SF 4560 $13.00 $59,280.00 $10.00 $45,600.00 $9.50 $43,320.00 23 Curb Ramp Case 6, Type ‘A’ EA 4 $3,000.00 $12,000.00 $2,670.00 $10,680.00 $3,500.00 $14,000.00 24 Curb Ramp Case 6, Type ‘B’ EA 1 $3,000.00 $3,000.00 $2,670.00 $2,670.00 $4,200.00 $4,200.00 25 Thermoplastic Pavement Markings SF 1070 $15.00 $16,050.00 $6.50 $6,955.00 $8.00 $8,560.00 26 Thermoplastic Traffic Striping SF 860 $12.50 $10,750.00 $6.50 $5,590.00 $8.00 $6,880.00 27 New Street Sign on Existing Post EA 11 $300.00 $3,300.00 $250.00 $2,750.00 $250.00 $2,750.00 28 New Street Sign on New Post EA 35 $600.00 $21,000.00 $400.00 $14,000.00 $400.00 $14,000.00 29 Replace Terminal Building Domestic LS 1 $40,000.00 $40,000.00 $20,000.00 $20,000.00 $15,000.00 $15,000.00 30 Concrete Access Driveway SF 500 $15.00 $7,500.00 $11.00 $5,500.00 $13.00 $6,500.00 31 Install 2" Schedule 40 PVC Irrigation Line LF 700 $21.00 $14,700.00 $15.00 $10,500.00 $12.00 $8,400.00 32 Seeding LS 1 $4,000.00 $4,000.00 $4,060.00 $4,060.00 $4,800.00 $4,800.00 TOTAL - CONTRACT ITEMS $1,024,680.00 $850,595.00 $868,600.00 *Bidder deemed nonresponsive for failure to provide all required documents at time of bid.

Packet Pg. 285 Attachment: Previous Staff Report 8-17-21 (4.11(a)--Project Acceptance BS 5199 Reconstruction of

Page 2 of 2 ends

BID TABULATION FOR:

RECONSTRUCTION OF TERMINAL BUILDING ACCESS ROAD
Bid Schedule No.: 5199
Job No.: 9943
4/20/2021
ITEM DESCRIPTION UNIT QTY 1 Mobilization LS 1 2 Contractor Quality Control program LS 1 3 Safety and Traffic Control LS 1 4 Construction Staking and Survey Layout LS 1 5 Miscellaneous Removals and Site LS 1 6 Temporary Construction Road LS 1 7 Remove Concrete Curb and Gutters LF 1600 8 Pavement Removal SY 5000 9 Prepare Water Pollution Prevention Plan LS 1 10 Water Pollution Control LS1
11 Additional Erosion Control Work T&M1
12 Unclassified Excavation LS1
13 Subgrade Preparation SY 4900
14 In-place Drying Techniques SY 2500
15 Lime-Treated Subgrade SY 4900
16 Lime TON 160
17 Crushed Aggregate Base Course CY 1300
18 Recycled Base CY 140
19 Asphalt Mixture Surface Course TON 1350
20 Emulsified Asphalt Tack Coat TON2
21 Concrete Curb and Gutter LF 1370
22 Concrete Sidewalk SF 4560
23 Curb Ramp Case 6, Type ‘A’ EA4
24 Curb Ramp Case 6, Type ‘B’ EA1
25 Thermoplastic Pavement Markings SF 1070
26 Thermoplastic Traffic Striping SF 860
27 New Street Sign on Existing Post EA 11
28 New Street Sign on New Post EA 35
29 Replace Terminal Building Domestic LS1
30 Concrete Access Driveway SF 500
31 Install 2" Schedule 40 PVC Irrigation Line LF 700
32 Seeding LS1

TOTAL - CONTRACT ITEMS
*Bidder deemed nonresponsive for failure to provide all re Meyers Earthwork, Inc.

UNIT UNIT UNIT

PRICE TOTAL PRICE TOTAL PRICE TOTAL
$100,000.00 $100,000.00
$48,000.00 $48,000.00
$25,000.00 $25,000.00
$12,500.00 $12,500.00
$14,000.00 $14,000.00
$15,000.00 $15,000.00
$13.00 $20,800.00
$6.00 $30,000.00
$2,000.00 $2,000.00
$18,000.00 $18,000.00
$3,000.00 $3,000.00
$56,000.00 $56,000.00
$4.00 $19,600.00
$3.00 $7,500.00
$10.00 $49,000.00
$240.00 $38,400.00
$110.00 $143,000.00
$143.00 $20,020.00
$160.00 $216,000.00
$1,200.00 $2,400.00
$40.00 $54,800.00
$12.50 $57,000.00
$3,500.00 $14,000.00
$4,000.00 $4,000.00
$8.00 $8,560.00
$8.00 $6,880.00
$450.00 $4,950.00
$500.00 $17,500.00
$23,500.00 $23,500.00
$17.00 $8,500.00
$21.00 $14,700.00
$5,500.00 $5,500.00
$1,060,110.00
Packet Pg. 286 Attachment: Previous Staff Report 8-17-21 (4.11(a)--Project Acceptance BS 5199 Reconstruction of Packet Pg. 287 Attachment: Previous Staff Report 8-17-21 (4.11(a)--Project Acceptance BS 5199 Reconstruction of Terminal Building Access Roads Phase 1) Packet Pg. 288
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CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Adopt Resolution authorizing the Director of Public works to submit a grant application for $5,126,000 and prepare all documentation, studies, and investigations necessary for the Sustainable Groundwater Management Grant Program with the State of California Department of Water Resources on behalf of the Enterprise-Anderson Groundwater Sustainability Agency; and authorize the Director of Public Works to sign and execute all documentation, including a funding agreement and any future amendments, to facilitate the grant should it be awarded.

Fiscal Impact
There are no direct costs associated with the adoption of the resolution authorizing the application, acceptance, and execution of the Sustainable Groundwater Management Grant Program. The grant does not require matching funds, and all potential costs are anticipated to be covered by grant funds. The Enterprise-Anderson Groundwater Sustainability Agency (EAGSA) Memorandum of Understanding (MOU) includes equal cost sharing amongst all partners at a rate of 16.7 percent of the agency related costs. Costs required, outside of grant funding, are expected to be minimal and would only be required for miscellaneous administrative items. The City of Redding (City) Water Utility has already included the City’s potential cost share in the Water Utility budget. It is further noted that the EAGSA MOU designates the City as the Fiscal Agent for the EAGSA and the Finance Department has already set up separate accounts to manage the EAGSA finances accordingly.

Alternative Action
The City Council may choose to not adopt the resolution and, therefore, not authorize an application to the Department of Water Resources (DWR) on behalf of the EAGSA. In this case, the City and its partners in the EAGSA would not receive state funding to assist in the required projects and annual reporting.

MEETING DATE: November 15, 2022
ITEM NO. 4.11(b)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.11(b)--Adopt Resolution Authorizing the Grant Application Submittal and Execution for the Sustainable Groundwater Management Grant Program with the State of California Department of Water Resources on behalf of the Enterprise-Anderson Groundwater Sustainability Agency.

Chuck Aukland, Public
Works Director
Packet Pg. 335
Report to Redding City Council November 7, 2022
Re: 4.11(b)--Authorize Grant Application - EAGSA Sustainable Groundwater Management Grant Project Page 2
Background/Analysis
In September 2014, then Governor Brown signed a three-bill package known as the Sustainable Groundwater Management Act (SGMA). The intent of the act is to provide framework for sustainable, local groundwater management. SGMA requires that groundwater basins in California that have been identified by the DWR as either medium or high priority basins be managed by a Groundwater Sustainability Plan (GSP). SGMA allows these basins to be managed locally by agencies that overlay these basins by forming Groundwater Sustainability Agencies (GSAs). The Enterprise and Anderson Subbasins of the Redding Area Groundwater Basin have been identified by the DWR as medium priority basins and therefore are subject to the SGMA and related GSA and GSP requirements.

The overlying members of the Redding Area Groundwater Basin (the City of Anderson, Anderson-Cottonwood Irrigation District, Bella Vista Water District, Clear Creek Community Services District, the City of Redding, and the County of Shasta) formed the EAGSA and designated the City of Redding as the fiscal agent. The EAGSA is responsible for submitting annual reports and five-year GSP updates to the DWR, among other duties. It is the desire of the EAGSA to seek all grant opportunities available to limit the fiscal impacts to participating members. The proposed SGMA Grant application would cover costs up to $5,126,000 that are associated with annual reports, five-year GSP updates, outreach, and various proposed projects.

Proposed projects include: new monitoring wells in each subbasin, hydrological conceptual model improvements, representative monitoring improvements, and water supply reliability and recharge projects.

On November 16, 2022, a similar resolution will be voted on by the EAGSA Board. The grant timeline and calendared meetings required the City to hear the item preemptively before the EAGSA Board.

The resolution has been approved to form by the City Attorney.

Environmental Review
This action is not a project as defined under the California Environmental Quality Act (CEQA), and no further action is required.

Council Priority/City Manager Goals
• Government of the 21st Century – “Be relevant and proactive to the opportunities and challenges of today’s residents and workforce. Anticipate the future to make better decisions today.”
Attachments
^Resolution
Packet Pg. 336
RESOLUTION NO. 2022-___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

AUTHORIZING THE GRANT APPLICATION SUBMITTAL AND

EXECUTION FOR THE SUSTAINABLE GROUNDWATER

MANAGEMENT GRANT PROGRAM WITH THE DEPARTMENT OF

WATER RESOURCES ON BEHALF OF THE ENTERPRISE-ANDERSON

GROUNDWATER SUSTAINABILITY AGENCY
WHEREAS, on September 16, 2014, Governor Brown signed three bills (SB 1168, SB 1319, and AB 1739) into law creating the Sustainable Groundwater Management Act of 2014 (“SGMA”) codified at Water Code section 10720 et seq.; and
WHEREAS, SGMA requires the formation of a Groundwater Sustainability Agency (“GSA”) that will be responsible for implementing provisions of SGMA as to the medium and high priority groundwater basins, as defined by the California Department of Water Resources (“DWR”); and WHEREAS, the overlying members of the Redding Area Groundwater Basin (the City of Anderson, Anderson-Cottonwood Irrigation District, Bella Vista Water District, Clear Creek Community Services District, the City of Redding and the County of Shasta) formed the Enterprise-Anderson Groundwater Sustainability Agency (“EAGSA”), and designated the City of Redding as the fiscal agent; and
WHEREAS, the DWR is administering the Sustainable Groundwater Management Grant Program to provide funds to GSAs to promote healthy and sustainable groundwater basins, to reduce and eliminate undesirable effects, and to promote projects that provide benefits while also improving groundwater supply and quality;

NOW THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF THE CITY OF REDDING:

1. That an application be made to the Department of Water Resources to obtain a grant under the 2021 Sustainable Groundwater Management (SGM) Grant Program SGMA Implementation Grant pursuant to the California Drought, Water, Parks, Climate, Coastal Protection, and Outdoor Access for All Act of 2018 (Pub. Resources Code, § 80000, et seq.) and the Budget Acts of 2021 and 2022. Be it further resolved that the City of Redding has the authority and shall enter into a funding agreement with the Department of Water Resources to receive a grant for the: EAGSA Sustainable Groundwater Management Grant Project.

2. The Director of Public Works of the City of Redding, or designee, is hereby authorized and directed to prepare the necessary data, conduct investigations, file such application, execute a funding agreement and any future amendments thereto, submit invoices, and submit any reporting requirements with the Department of Water Resources.

Packet Pg. 337 Attachment: ^Resolution (4.11(b)--Authorize Grant Application - EAGSA Sustainable Groundwater Management Grant Project) I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a regular meeting of the City Council of the City of Redding on the 15th day of November, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

KRISTEN SCHREDER, Mayor
ATTEST: FORM APPROVED:

PAMELA MIZE, City Clerk BARRY E. DeWALT, City Attorney
Packet Pg. 338 Attachment: ^Resolution (4.11(b)--Authorize Grant Application - EAGSA Sustainable Groundwater Management Grant Project)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize the following actions relative to Bid Schedule No. 5320 (Job No. 5113-64), On-Call Sidewalk Repair Project:
(1) Award to SnL Group, Inc., in the amount of $169,984; (2) Approve an additional $15,000 to cover the cost of administration and inspection fees; (3) Approve $55,000 to provide construction contingency funding; (4) Approve $9,500 for project development;
(5) Find that the project is categorically exempt from review under the California Environmental Quality Act Guidelines, per Section 15301(c & d) – Existing Facilities; and
(6) If mutually agreeable, with all prices, terms, and conditions remaining the same, the contract may be renewed for two additional one-year periods with the same contract amount and contingency per year. Authorize the City Manager to execute contract amendments to renew contract for up to two years.

Fiscal Impact
Sufficient streets maintenance funds have been budgeted for Fiscal Year 2022-23 to pay for this project.

Project cost components are estimates and some shifting of the project development, construction management, and construction contingency funds may be necessary to balance the project within the approved budget.

MEETING DATE: November 15, 2022
ITEM NO. 4.11(e)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.11(e)--Award Bid Schedule No. 5320 (Job Order No. 5113-64) On-Call Sidewalk Repair Project
Cost Summary
Item Estimated
Project Development Costs $9,500
Construction Contract + Contingency $224,984
Contract Administration, Inspection, Testing $15,000
Total Project Costs $249,484
Chuck Aukland, Public
Works Director
Packet Pg. 339
Report to Redding City Council November 7, 2022
Re: 4.11(e)--On-Call Sidewalk Repair Project Page 2
Alternative Action
The City Council (Council) may choose not to award the bid for the On-Call Sidewalk Repair Project and direct Streets Division maintenance crews to continue replacing broken and lifted sidewalks and curb and gutter when workload allows.

Background/Analysis
The City of Redding (City) has broken and lifted sections of sidewalk, curb, and gutter in various locations in the community, particularly in older areas and adjacent to mature trees due to growth of the tree root system. The Streets Division crews repair highly prioritized sections as time allows but cannot manage the workload with current staffing. Other defect locations brought to the City’s attention are consolidated into public works capital projects and put out to public bid every two or three years as time and budget allows.

This proposed on-call project will provide a more efficient and time saving method to assist Streets Division crews with their continuing efforts to replace broken and lifted sections and install root barriers to help prevent future sidewalk damage. The proposed term of the contract is for one year with an option to renew for two additional one-year periods, if mutually agreeable.

Attached is the tabulation of bids received and opened on October 25, 2022. The low bid in the amount of $169,984 was received from SnL Group, Inc., of Redding, California. The engineer’s estimate was $169,400. Total project development costs for this project are estimated to be $9,500. Project development costs include engineering and environmental with permits.

Environmental Review
Staff has determined that the project qualifies as categorically exempt from environmental review under the California Environmental Quality Act (CEQA) Guidelines, per Section 15301 (c & d) Existing Facilities. Class 1 exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities, including the restoration or rehabilitation of deteriorated and damaged facilities. The existing sidewalks will be rehabilitated or restored to their original elevations to meet public safety standards and tree wells may be added to prevent future damage. The project will not result in expansion of use, as the project does not include the construction of new facilities. The subject project areas do not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment.

Council Priority/City Manager Goals
• This agenda item is a routine operation item.

Attachments
^Bid Tabulation
^Location Map
^Notice of Exemption
Packet Pg. 340
BID TABULATION FOR:

On-CALL SIDEWALK REPAIR PROJECT
ENGINEER'S EST SnL Group, Inc. Dominic Marchione Robert J. Frank, Inc. 10/25/2022 UNIT UNIT UNIT UNIT

ITEM DESCRIPTION UNIT QTY PRICE TOTAL PRICE TOTAL PRICE TOTAL PRICE TOTAL 1 REPLACE SIDEWALK (4"
PCC) SF 4800 $20.00 $96,000.00 $19.00 $91,200.00 $20.00 $96,000.00 $23.00 $110,400.00 2 REPLACE SIDEWALK (6"
PCC) SF 1400 $25.00 $35,000.00 $26.00 $36,400.00 $23.00 $32,200.00 $27.00 $37,800.00 3 REPLACE CURB AND
GUTTER (IN-KIND) LF 160 $60.00 $9,600.00 $69.00 $11,040.00 $130.00 $20,800.00 $100.00 $16,000.00 4 BARRIER (ROOT) EA 300 $40.00 $12,000.00 $58.00 $17,400.00 $33.00 $9,900.00 $75.00 $22,500.00 5 TREE WELL EA 28 $600.00 $16,800.00 $498.00 $13,944.00 $650.00 $18,200.00 $500.00 $14,000.00 TOTAL - CONTRACT ITEMS $169,400.00 $169,984.00 $177,100.00 $200,700.00 Bid Schedule No.: 5320
Packet Pg. 341 Attachment: ^Bid Tabulation (4.11(e)--On-Call Sidewalk Repair Project) Packet Pg. 342 Attachment: ^Location Map (4.11(e)--On-Call Sidewalk Repair Project)

NOTICE OF EXEMPTION
To: D Office of Planning and Research
1400 Tenth Street, Room 121
Sacramento, CA 95814
181 Shasta County Clerk
County of Shasta
P.O. Box 990880, 1643 Market Street
Redding, CA 96099-0880
Project Title: Sidewalk Repair On-Call Contract, J.O. #5113-64 FROM: City of Redding
Public Works Department
777 Cypress A venue
Redding, CA 96001
Project Location - Specific: Various locations within the City of Redding Project Location - City: Redding Project Location - County: =S=ha=s=ta=------------ Description of Project: The City of Redding will award an on-call sidewalk repair contract to improve pedestrian and ADA mobility throughout the City. The contract work will include cutting, removing, and replacing the gravel and cement; as well as the replacement, repair, and installation of new tree wells to prevent future sidewalk damage. All work will occur within the City right of way.

Name of Public Agency Approving Project: _C_ity..,.__o_f_R_e_d_d_in_.,g_,__ ___________________ _ Name of Person or Agency Carrying Out Project: Dennis Russo, Project Engineer Exempt Status: (check one)
D Ministerial [Section 21080(b )( 1 ); 15268]
D Declared Emergency [Section 21080(b)(3); 15269(a)]
D Emergency Project [Section 21080(b)(4); 15269(b)]
D Statutory Exemptions. State code number:

D Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment (14 CCR 1506l[b][3]). [8] Categorical Exemption. State type and section number: Section 15301(c & d). Existing Facilities [8] No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2).

Reasons why project is exempt: Class 1 exemptions include the operation, repair, maintenance, or minor alteration of existing public structures and facilities, including the restoration or rehabilitation of deteriorated and damaged facilities.

The existing sidewalks will be rehabilitated or restored to their original elevations to meet public safety standards and tree wells may be added to prevent future damage. The project will not result in expansion of use, as the project does not include the construction of new facilities. The action area does not have significant values for wildlife habitat or other environmental resources and the project has no potential to have a significant effect on the environment.

Lead Agency Contact Person: Amber Kelley
If Filed by Applicant:

1. Attach certified document of exemption finding.

Telephone: 530.225.4046

2. Has a notice of exemption been filed by the public agency approving the project? o Yes o No [8] Signed by Lead Agency
D Signed by Applicant
Date: August 30, 2022
Date received for filing at OPR: _____ _
Packet Pg. 343 Attachment: ^Notice of Exemption (4.11(e)--On-Call Sidewalk Repair Project)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize the following actions relative to the 2022 Sacramento River Settlement Contractors (SRSC) Corporation Drought Funding Agreement (Agreement):
(1) Authorize the Mayor to execute the Agreement to Appoint SRSC Corporation as Agent for Administration of Drought Relief Funding Agreement with the United States Bureau of Reclamation in 2022; and
(2) Find that the action is exempt from review under the California Environmental Quality Act Guidelines, per Section 15061 – Common Sense Exemption.

Fiscal Impact
There is no cost to the Water Utility budget to execute the Agreement. The Bureau of Reclamation’s Drought Relief Funding Program will provide a to-be-determined amount of funding to the Water Utility through the proposed agreement.

Alternative Action
The City Council may choose to decline execution of this agreement and provide alternative direction to staff.

Background
For the past three winters, the State of California has experienced extremely dry hydrologic conditions. The United States Bureau of Reclamation (Reclamation) determined that water supply conditions in 2022 did not allow for full diversions under the Sacramento River Settlement Contracts (SRS Contracts) to meet monthly demands. Reclamation estimated the water supplies available from Shasta Reservoir releases to be approximately 18 percent of the contracted total as defined under each of the SRS Contracts which typically call for no less than a 75 percent allocation. Due to the unavailability of adequate supplies, the City of Redding (City) MEETING DATE: November 15, 2022
ITEM NO. 4.11(f)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.11(f)--2022 Sacramento River Settlement Contractors Drought Funding Agreement
Chuck Aukland, Public
Works Director
Packet Pg. 344
Report to Redding City Council November 9, 2022
Re: 4.11(f)--2022 SRSC Drought Funding Relief Agreement Page 2 has conserved and reduced its consumption of water in addition to purchasing water from other sources (The McConnell Foundation and Anderson Cottonwood Irrigation District).

In recognition of the impacts the reduced allocations have had on the SRS Contractors, Reclamation has offered to provide drought relief funding totaling $60 Million through a direct payment to the SRSC Corporation (Corporation) of which the City’s Water Utility is a member.

On October 14, 2022, Reclamation and the SRSC Corporation executed an agreement to provide the funding to the Corporation. Per the agreement terms, the Corporation may not distribute any funds from payments made by Reclamation to any SRS Contractor that has not first executed a related agreement with the SRSC Corporation along with the Notice of Availability of Drought Relief Funding Letter as transmitted to them by Reclamation. Consequently, the City must execute the proposed Agreement with the SRSC Corporation in order to obtain the drought relief funding. Final funding amounts have not yet been determined, but are expected to be based on the proportionate share of each agency’s water allocation from its SRS Contracts.

The agreement has been approved as to form by the City Attorney.

Environmental Review
Staff has determined that the action is exempt from review under the California Environmental Quality Act (CEQA) Guidelines, per Section 15061 – Common Sense Exemption. CEQA applies only to projects which have the potential for causing a significant effect on the environment.

Execution of the agreement would not provide approval for any project or environmental disturbance activity. The agreement would only allow the transfer of Drought Relief Funding to the City of Redding Water Utility. The action has been reviewed and it can be seen with certainty that there is no possibility that the action may have a significant effect on the environment; therefore, the activity is not subject to further review under CEQA.

Council Priorities/City Manager Goals
• Government of the 21st Century – “Be relevant and proactive to the opportunities and challenges of today’s residents and workforce. Anticipate the future to make better decisions today.”
Attachments
^Final Reclamation Drought Relief Funding Letter
^Notice of Exemption
Agreement
Packet Pg. 345
1 United States Department of the Interior

BUREAU OF RECLAMATION
Interior Region 10 Regional Office
2800 Cottage Way
Sacramento, California 95825
CGB-400

2.2.3.19 VIA ELECTRONIC MAIL
Subject: Availability of Drought Relief Funding
Dear
On April 14, 2022, Reclamation sent letters to all Sacramento River Settlement (SRS) Contractors providing a second update to the February 15, 2022, Notification of Critical Year. In that letter, Reclamation explained that due to the limited water supply available for diversion under the SRS Contracts and in furtherance of maximizing flexibility to meet the multiple beneficial purposes of the CVP, for contract year 2022 only, Reclamation agrees to account for water diverted under your SRS Contract, May 10 through October 31, 2022, as follows:

1. If the water is used within the service area depicted on Exhibit B of your SRS Contract, it will be treated as Base Supply. Reclamation will waive the requirement of Articles 8(a), 3(c)(1) and 3(c)(2)(ii).

2. If the water is transferred out to another in-basin CVP contractor in accordance with the Accelerated Water Transfer Program, it will be treated as Project Water; and the Rate, Restoration Charge, and Trinity PUD Assessment will be applicable. Reclamation will waive the requirement of Article 8(a).

3. The provisions in 1. and 2. above will not apply in the event that total diversions, including any water transferred out, under your SRS Contract exceed 18% of the Contract Total.

4. Diversions exceeding 18% of the Contract Total will be considered as exceeding the amount available and will be handled on a case-by-case basis.

On May 9, 2022 Reclamation sent you a letter stating that Sacramento River diversions made April 1 – May 9 would not count against your contract due to significant accretions to the Sacramento River.

Reclamation has identified up to $60 million in drought relief funding available under the Reclamation States Emergency Drought Relief Act of 1991 (Public Law 102-250, 106 Stat 53, as amended) to the SRS Contractors pursuant to a contract between the United States and the Sacramento River Settlement Contractors, a California nonprofit mutual benefit corporation. (Contract No. 22-WC-20-6001).

Packet Pg. 346 Attachment: ^Final Reclamation Drought Relief Funding Letter (4.11(f)--2022 SRSC Drought Funding Relief Agreement) 2 In recognition of the foregoing, Reclamation understands that we are in agreement that your SRS Contract will be performed and administered during contract year 2022, and contact year 2022 only, in accordance with the terms and conditions set forth in Reclamation’s April 14, 2022 letter, May 9, and this letter. In addition, the agreed upon performance and administration of your SRS Contract for this year does not indicate, and should not be construed as indicating, that the reduction of the contractual water supplies available for your diversion this year are within Reclamation’s reasonable control or discretion.

By counter signing this letter and returning a signed duplicate, along with your updated monthly diversion schedules in accordance with your SRS Contract, confirms its agreement as to the foregoing. Please return the signed duplicate either electronically by email to Adam Nickels at [email protected], or by hardcopy to the address listed below:

Bureau Reclamation
California Great Basin Region 10 Office
Attn: Adam Nickels
CGB 400
2800 Cottage Way
Sacramento, CA95762
Please reach out to Adam Nickels at 916-472-4345, or [email protected], if you have any questions regarding the above matter.

Sincerely,
Adam M. Nickels
Regional Resources Manager
In Duplicate
Signature:______________________
Date __________________________
Packet Pg. 347 Attachment: ^Final Reclamation Drought Relief Funding Letter (4.11(f)--2022 SRSC Drought Funding Relief Agreement)

NOTICE OF EXEMPTION

To: D Office of Planning and Research FROM: City of Redding 1400 Tenth Street, Room 121 Public Works Department
Sacramento, CA 95814 777 Cypress A venue
Redding, CA 96001
181 Shasta County Clerk
County of Shasta
P.O. Box 990880, 1643 Market Street
. Redding, CA 96099-0880
Project Title: Drought Relief Funding Agreement 2022
Project Location - Specific: ~77_7_C_..y+-p_re~s~s~A_v_e_n_ue_________________________ Project Location - City: Redding Project Location - County: =S=ha=s=ta=--------- Description of Project: The City of Redding (City) will execute an agreement to appoint the Sacramento River Settlement Contractors CSRSC) Corporation as Agency for Administration of Drought Relief Funding with the Bureau of Reclamation. The agreement will allow the SRSC Corporation to distribute Drought Relief Funding to the City Water Utility. The Drought Relief Funding is intended to reimburse the City Water Utility for water conservation efforts and activities, as well as any water credits that were purchased as a result of the ongoing drought conditions in California.

Name of Public Agency Approving Project: ~C~ity'-'--'o=f~R~e~d=d=in~g.,______________________ Name of Person or Agency Carrying Out Project: Josh Watkins, Water Utility Manager Exempt Status: (check one)
D Ministerial [Section 21080(b)(l); 15268)
D Declared Emergency [Section 21080(b)(3); 15269(a)]
D Emergency Project [Section 21080(b)(4); 15269(b)]
D Statutory Exemptions. State code number: 15262. Feasibility and Planning Studies [8] Common Sense Exemption (This project does not fall within an exempt class, but it can be seen with certainty that there is no possibility that the activity may have a significant effect on the environment ( 14 CCR 15061 [b][3]).

D Categorical Exemption. State type and section number: ------------------- 0 No exceptions apply that would bar the use of a categorical exemption (PRD 21084 and 14 CCR 15300.2).

Reasons why project is exempt: CEQA applies only to projects which have the potential for causing a significant effect on the environment. The proposed agreement would not provide approval for any project or environmental disturbance activity, and it would only allow the transfer of Drought Relief Funding to the City Water Utility. The action has been reviewed and it can be seen with certainty that there is no possibility that the action may have a significant effect on the environment; therefore, the activity is not subject to further review under CEQA.

Lead Agency Contact Person: ~A=m=b~e=r~K~e~l~le_..y_______ Telephone: 530.225.4046 IfFiled by Applicant:

1. Attach certified document of exemption finding.

2. Has a notice of exemption been filed by the public agency approving the project? o Yes o No [El Signed by Lead Agency Date received for filing at OPR: ______ D Signed by Applicant
Packet Pg. 348 Attachment: ^Notice of Exemption (4.11(f)--2022 SRSC Drought Funding Relief Agreement) 1830415v1
1 Agreement to Appoint Sacramento River Settlement Contractors Corporation As Agent for Administration of Drought Relief Funding Agreement With the Bureau of Reclamation in 2022 This Agreement to Appoint Sacramento River Settlement Contractors Corporation as Agency for Administration of Drought Relief Funding Agreement With the Bureau of Reclamation in 2022 (“Agreement”) is hereby entered into on of 2022, between the Sacramento River Settlement Contractors Corporation (“Corporation”) and the City of Redding (“Contractor”).

Recitals
WHEREAS, Contractor is a party to a contract (“Settlement Contract”) with the U.S. Bureau of Reclamation (“Reclamation”) as part of Reclamation’s operation of the Central Valley Project; and WHEREAS, Reclamation has concluded that in light of the potential for drought conditions to continue into and through Water Year 2023, which may result in potential impacts to Shasta Reservoir temperature management, additional water in Shasta Reservoir at the end of October 2022 would benefit Reclamation’s management of Shasta Reservoir for fish and wildlife purposes; and WHEREAS, the Secretary of the Interior has authority under section 101(c) of the Drought Relief Act to purchase water from Sacramento River Settlement Contractors (“Settlement Contractors”) for the purpose of protecting fish and wildlife resources in the Sacramento River Watershed; and WHEREAS, the Corporation is a California nonprofit mutual benefit corporation organized under California’s Nonprofit Mutual Benefit Corporation Law for the primary purpose of protecting and preserving the Settlement Contractors’ water rights, water supplies, and Sacramento River Settlement Contracts, and whose members are Settlement Contractors; and WHEREAS, the Corporation is willing to coordinate activities and act on behalf of the Settlement Contractors, whether or not they are members of the Corporation, including Contractor, through a separate agreement with Reclamation through which Reclamation will disburse drought relief funding for water made available by the Settlement Contractors to Reclamation (“Reclamation Water Acquisition Contract”); and
WHEREAS, on September 22, 2022, the Corporation approved Resolution 2022-01 Authorizing Execution of Contract Between the US Bureau of Reclamation and the Sacramento River Settlement Contractors Corporation for Acquisition of Water Conserved Under the Settlement Contracts due to Severe Drought Conditions, and Related Agreements with Settlement Contractors; and Establishing Reserve Account for Drought Relief Funding to be Retained and Distributed Pursuant to Agreements with Settlement Contractors (Resolution 2022-01); and
WHEREAS, Resolution 2022-01 authorizes execution by the Corporation of agreements with individual Settlement Contractors in order to administer the Reclamation Water Acquisition Contract, including acting for and by those Settlement Contractors making available rescheduled and/or conserved water for the purposes of that agreement, and disbursing payments of drought relief funding obtained by the Corporation pursuant to that contract on a pro rata basis according to each Settlement Contractor’s proportional Settlement Contract total; and
Packet Pg. 349 Attachment: Agreement (4.11(f)--2022 SRSC Drought Funding Relief Agreement) 1830415v1 2
WHEREAS, pursuant to Resolution 2022-01, Corporation will retain a modest percentage of the total funds received in order to support technical, governmental advocacy and public education efforts undertaken by the Corporation, which will benefit all Settlement Contractors, and acting as a mere conduit for the Settlement Contractors, Corporation will distribute the rest of the total funds received once the distributable amount is finally determined; and
WHEREAS, the purpose of this Agreement is to memorialize the appointment of the Corporation to act for and on behalf of Settlement Contractors making available rescheduled and/or conserved water, as applicable, and to disburse to Settlement Contractors, including Contractor, payments of drought relief funding obtained pursuant to the Reclamation Water Acquisition Contract.

Agreement

1. Appointment of Agent. Contractor hereby appoints the Corporation as Contractor’s agent to act for and on Contractor’s behalf for the purposes of making water available to Reclamation, as applicable, and disbursing funds received from Reclamation pursuant to the Reclamation Water Acquisition Contract, and hereby grants to the Corporation authority to act on its behalf for this limited purpose. The Corporation hereby accepts such appointment and agrees to act for and on Contractor’s behalf as described herein. This appointment is only for the limited purposes described in this Section.

2. Disbursement of Funds. Consistent with the terms of Resolution 2022-01, Corporation agrees to disburse to Contractor, and Contractor agrees to accept, a payment from drought relief funding obtained by the Corporation pursuant to the Reclamation Water Acquisition Contract, minus a modest percentage of such funds, on a pro rata basis according to the Contract Total as set forth in Contractor’s Settlement Contract in proportion to the total sum of all Contract Totals for all Contractors that enter into an appointment agreement with the Corporation and execute a corresponding letter as transmitted by Reclamation regarding performance of their respective SRS Contract in 2022.

3. Entire Agreement. This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereof and supersedes any prior agreement or understanding between them with respect to such subject matter. This Agreement may be amended or modified only upon the execution and delivery of a written instrument, signed by both parties.

4. Counterparts. This Agreement may be executed in any number of counterparts, each of which, when executed and delivered, are an original, and all taken together are one agreement.

Settlement Contractor: Sacramento River Settlement Contractors City of Redding Corporation:
_________________________________ ____________________________________ Kristen Schreder, Mayor Roger Cornwell, Chair
Date: __________________________ Date: _________________________ Packet Pg. 350 Attachment: Agreement (4.11(f)--2022 SRSC Drought Funding Relief Agreement)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Authorize the following actions relative to Request for Proposals (RFP) No. 5310, to provide environmental and engineering services for the Boulder Creek Flood Protection and Natural Treatment Project (Project):
(1) Award the Consultant and Professional Services Contract (Contract) to Geosyntec Consultants, Inc. (Geosyntec), in an amount not to exceed $497,013; (2) Authorize the Mayor to execute the Contract with Geosyntec Consultants, Inc.; (3) Authorize the City Manager to approve Contract amendments not to exceed $50,000; and (4) Adopt Resolution adopting and approving the 71st Amendment to City Budget Resolution No. 2021-078 appropriating $152,020 of Storm Drain Impact Fees.

Fiscal Impact
The required professional services to prepare the project for construction is estimated to cost approximately $497,013. Of this amount, $345,000 will be funded by California Natural Resource Agency’s Urban Flood Protection Grant (adopted in the 41st Amendment to City Budget Resolution No. 2021-078). The original grant application submitted in June 2020 estimated this portion of the project to be $345,000. However, rising inflation costs and additional required scope items has increased costs overall. Consequently, the remaining $152,013 will be funded by Storm Drain Impact Fees with approval of the attached resolution.

Alternative Action
The City Council (Council) may choose not to award the contract for this project. This alternative would require the City of Redding (City) to decline $2,295,100 in Proposition 68 grant funds to the California Natural Resources Agency, and the Boulder Creek Project would not be completed.

MEETING DATE: November 15, 2022
ITEM NO. 4.11(g)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.11(g)--Award Request for Proposal Schedule No. 5310 and Authorize Execution of Consulting and Professional Services Contract for Engineering and Environmental Services for the Boulder Creek Flood Protection and Natural Treatment Project and Adopt Budget Resolution Appropriating Storm Drain Impact Fee funds.

Chuck Aukland, Public
Works Director
Packet Pg. 351
Report to Redding City Council November 9, 2022
Re: 4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional Page 2
Background/Analysis
On April 7, 2020, the Council adopted Resolution No. 2020-40 authorizing the Public Works Department to apply for Proposition 68 Urban Flood Protection funds for the Boulder Creek Project. Staff was successful in securing grant funding in the amount of $2,295,100. On May 17, 2022, the Council approved the grant funding and adopted Budget Resolution No. 2021-07 to appropriate the funds.

The Boulder Creek Project would utilize existing abandoned wastewater treatment ponds to reduce flooding at Boulder Creek Elementary School, improve water quality and environmental habitat, and provide recreational and educational opportunities in a disadvantaged community.

An inlet spillway will be constructed along the bank of Boulder Creek to divert stormflows from the 1,800-acre drainage area, consisting of 80 percent urban land uses, into two sedimentation basins. The sedimentation basins will capture and detain wet weather flows and provide an opportunity for settling of sediment and particulate-bound pollutants, as well as provide trash capture. The flow will then be diverted into a third bio-retention pond and released back into Boulder Creek. A series of pedestrian trails and signs will be constructed around the three basins.

The trails will be connected to the City’s Northeast Crossing Trail project. The Boulder Creek Project was identified as the City’s highest priority storm water treatment project in the City of Redding Storm Water Resource Plan.

Consultant Selection Process
A RFP was issued, and one proposal was received and opened on August 3, 2022. Three Public Works Department staff members formed a review and selection panel. The panel’s evaluation was based on the RFP selection criteria and the consultants’ abilities and qualifications to perform all phases of the engineering and environmental services required. The panel members evaluated and scored the proposal based on the consultant’s understanding of the project scope, project’s team experience with similar types of projects and City projects, qualifications of the project team, ability to stay on budget and meet project schedule, familiarity with local setting and context, and geographic location of the project team. The selection panel determined that Geosyntec is a qualified firm that is able to provide the required services for this project.

Following the evaluation, Geosyntec’s fee proposal was opened, evaluated, and subsequently negotiated based on the services required. Geosyntec’s proposed fee of $497,013 is reasonable for the scope of services and staff believes that Geosyntec is a highly qualified team that will succeed in providing the required services.

This agreement has been approved to form by the City Attorney.

Environmental Review
This action is not a project as defined under the California Environmental Quality Act (CEQA), and no further action is required. The consultant will provide design and technical study information necessary to ensure environmental clearance as the project progresses.

Packet Pg. 352
Report to Redding City Council November 9, 2022
Re: 4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional Page 3
Council Priority/City Manager Goals
• This agenda item is a routine operational item.

Attachments
^Resolution
Consulting & Professional Services Contract
^Location Map
4-7-20 Previous Staff Report
5-17-22 Previous Staff Report
Packet Pg. 353
RESOLUTION NO. 2022-___

A RESOLUTION OF THE CITY OF REDDING APPROVING AND ADOPTING THE 71ST AMENDMENT TO CITY BUDGET RESOLUTION NO. 2021-078 TO APPROPRIATE $152,020 FOR BOULDER CREEK FLOOD PROTECTION AND NATURAL TREATMENT PROJECT FOR FISCAL YEAR 2022-23

BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF REDDING THAT Budget Resolution No. 2021-078 be and is hereby amended as follows:

FUND DIVISION DESCRIPTION INCREASE DECREASE
147 809 Storm Drain $152,020
THAT account titles and numbers requiring adjustments by this Resolution are as follows:

USE SOURCE

OF FUNDS OF FUNDS
Decrease (Increase) Beginning Balance
147-801-01-0001-01 Beginning Balance $ 152,020
Increase Expenditures
147-809-4895-10 Boulder Creek Flood $ 152,020
Total $ 152,020 $ 152,020
THAT the purpose is to appropriate $152,020 for Boulder Creek Flood Protection and Natural Treatment Project for fiscal year 2022-23.

I HEREBY CERTIFY that the foregoing resolution was introduced at a regular meeting of the City Council of the City of Redding on the 15th day of November, 2022, and was duly adopted at said meeting by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

KRISTEN SCHREDER, Mayor
ATTEST: FORM APPROVAL:

PAMELA MIZE, City Clerk BARRY E. DeWALT, City Attorney
Packet Pg. 354 Attachment: ^Resolution (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 1
Rev. 6/15

CITY OF REDDING

CONSULTING AND PROFESSIONAL SERVICES CONTRACT

THIS CONTRACT is made at Redding, California, by and between the City of Redding (“City”), a municipal corporation, and Geosyntec Consulting, Inc. (“Consultant”) for the purpose of coordinated project management for the Boulder Creek Flood Protection and Natural Treatment Project.

WHEREAS, City does not have sufficient personnel to perform the services required herein thereby necessitating this Contract for personal services.

NOW, THEREFORE, the Parties covenant and agree, for good consideration hereby acknowledged, as follows:

SECTION 1. CONSULTANT SERVICES
Subject to the terms and conditions set forth in this Contract, Consultant shall provide to City the services described in Exhibit A, attached and incorporated herein. Consultant shall provide the services at the time, place and in the manner specified in Exhibit A.

SECTION 2. COMPENSATION AND REIMBURSEMENT OF COSTS
A. City shall pay Consultant for services rendered pursuant to this Contract, at the times and in the manner set forth in Exhibit B, attached and incorporated herein, in a total amount not to exceed Four Hundred Ninety-Seven Thousand Thirteen Dollars ($497,013). This sum includes all out-of-pocket travel, lodging and incidental expenses incurred by Consultant that are reasonably associated with the provision of services under this Contract. The payments specified herein shall be the only payments to be made to Consultant for services rendered pursuant to this Contract.

B. Consultant shall submit monthly invoices to City for work completed to the date of the invoice. All invoices shall be itemized to reflect the employees performing the requested tasks, the billing rate for each employee and the hours worked.

C. All correct, complete and undisputed invoices sent by Consultant to City shall be paid within thirty (30) calendar days of receipt.

D. Pursuant to Section 1781 of the Labor Code, Consultant is advised that the work contemplated in this contract (Exhibit A Task 4 and Task 5) is subject to the payment of prevailing wages and all other requirements of the Prevailing Wage Law. The prevailing wage of each job classification may be found by inquiry with the California Department of Industrial Relations. Consultant shall comply with all laws related to the performance of public work including, but not limited to, the employment of apprentices pursuant to Section 1777.5 of the Labor Code, work Packet Pg. 355 Attachment: Consulting & Professional Services Contract (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Packet Pg. 356
Attachment: Consulting & Professional Services Contract (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Packet Pg. 357
Attachment: Consulting & Professional Services Contract (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Packet Pg. 358
Attachment: Consulting & Professional Services Contract (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Packet Pg. 359
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Attachment: Consulting & Professional Services Contract (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and

ALAMINE DR

REDDINGTON DR DAVIS RIDGE RD

BODENHAMER BLVD

MILL VALLEY PKWY

BETHEL LN

FAIR HILL DR

ROSEWOOD DR

BELVEDERE DR

ROLLINGVIEW DR

TEAKWOOD DR

CAMPERS CT

GRANTS PASS PL

ROGUE RIVER WAY

DURANGO WAY

STINSON LOOP

GREENBRIAR CT

ARBUCKLE CT
I 5 NB OFFRAMP

MILL VALLEY PKWY

REDDINGTON DR
INTERSTATE 5
STE HWY 299

COLLEGEVIEWDR
MICACT

BOULDERCRE
E
K
D
R
A
H

NLANDCT
MTG. DATE:

ITEM:

ATTACHMENT:

INFORMATION TECHNOLOGY DEPARTMENT

GIS DIVISION LOCATION MAP
DATE PRODUCED: - 0 200 400Feet

FORMER SEWER PONDS

NATURAL TREATMENT SYSTEM
901 COLLEGE VIEW DRIVE & 500 DAVIS RIDGE ROAD
AP# 116-180-006 & 117-070-028
MARCH 23, 2020
P:\Environmental Management\ProProjects\FormerSewerPondsProject.aprx Packet Pg. 377 Attachment: ^Location Map (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
MEETING DATE:

ITEM NO.

April 7, 2020

4. ll(g)
FROM: Chuck Aukland, Public
Works Director
***APPROVED BY***
[email protected] [email protected]
3/30/202
SUBJECT: 4.1 l(g)--Adopt Resolution Approving City of Redding as Applicant for Urban Flood Protection Grant for Boulder Creek
Recommendation
Authorize the following action relative to the funding, design, permitting, and construction of the Boulder Creek Flood Protection and Natural Treatment Project:
(1) Adopt Resolution approving the City of Redding (City) as an applicant for the Urban Flood Protection Grant Program (Proposition 68), administered by the California Natural Resources Agency; and
(2) Authorize the City Manager, or designee, to execute all documents necessary to apply for the grant, and execute any agreements necessary to implement the project should the grant be awarded.

Fiscal Impact
The grant application will request up to $2 million to create a flood management and stormwater treatment system at the abandoned Buckeye Wastewater Treatment Plant. Although no local matching funds are required by the grant agency, funding contributions are highly encouraged and will increase the application's competiveness. Staff anticipates contributing in-kind services performed by the City's Storm Water Management Program (SWMP). The SWMP positions are funded through the National Pollutant Discharge Elimination System (NPDES) Fixed Fee Charge and the General Fund would not be impacted. There would be no short-term fiscal impact as a result of approving and authorizing as recommended.

Long-term maintenance costs for this project are minimal. The trails, landscape, and signs would be maintained by Park Maintenance Division staff, supplemented with volunteers when possible.

The projected annual cost for waste management, weed abatement, occasional pruning and hazardous tree removal is estimated at $1,800 per year and would be absorbed within the current Park Maintenance Division budget. Infrastructure maintenance and repair would be funded by the NPDES Fixed Fee Charge.

Packet Pg. 378 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Report to Redding City Council April 1, 2020
Re: 4.11(g)--Resolution Approving City as Applicant/or Urban Flood Protection Grant/or Boulder Creek Page 2
Alternative Action
The City Council could choose to direct staff not to apply for funds under this grant program, or provide staff with alternative direction.

Backgrou11d/Analysis
The Urban Flood Management Program, funded by voter approved Proposition 68, focuses on multi-benefit projects that address flooding in urbanized areas. Projects must include storm water capture and reuse, planning and implementation of low-impact development, restoration of urban streams and watersheds, and increasing permeable surfaces to reduce flooding. The California Natural Resources Agency administers the grant and has allocated $87.5 million for these projects.

The Public Works Department (Department) seeks to submit an application to this program for the design, permitting, engineering, and construction of a flood management and storm water treatment system located on City-owned open space. In recent years, this project has been the subject of planning efforts, and extensive community review. The Department's Storm Water Resource Plan identified the Boulder Creek Flood Protection and Natural Treatment Project (Project) as the highest priority multi-benefit treatment project for the City. The project was developed in collaboration with a Technical Advisory Group (including State regulators) and a Stakeholder Group comprised of other government agencies, non-governmental organizations, environmental groups, community members, and other interested parties.

The proposed project would utilize existing infrastructure to reduce flooding at Boulder Creek School, improve water quality and environmental habitat, and provide recreational and educational opportunities to a severely disadvantaged community. An inlet spillway along Boulder Creek bank will divert stormflows from the 1,800-acre drainage area, consisting of 80 percent urban land uses, into two sedimentation basins (abandoned wastewater treatment ponds).

The sedimentation basins will provide capture and detention of wet weather flows, as well as provide an opportunity for settling of sediment and particulate-bound pollutants, and trash capture before diversion into a third bio-retention pond and release back into Boulder Creek.

Boulder Creek School, located less than a mile downstream of the project area, experiences at least one flood event each year. The school field, track, playground, and eastern parking lot become inundated with floodwater, limiting outdoor activity areas for the children and causing thousands of dollars in damage. The project is anticipated to reduce the frequency and intensity of flood events, as initial modeling shows that the one-year peak flow rate can be reduced to one quarter of the current rate.

A series of trails and signs will be constructed around the three basins and they will be connected to the City's Northeast Crossing Trail project, which is a grant funded project being implemented by the Community Services Department. The Project also includes native tree planting, invasive species removal, and floodplain restoration. An existing building from the wastewater treatment plant and a concrete-lined pond, both located within the 100-year flood plain, will be demolished, and the flood plain area will be restored. Construction is anticipated to occur by 2024.

Packet Pg. 379 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Report to Redding City Council April 1, 2020
Re: 4.11 (g)--Resolution Approving City as Applicant for Urban Flood Protection Grant for Boulder Creek Page 3
The grant application will request up to $2 million for the design and construction of the proposed project and must be submitted by April 8, 2020. The effort to complete the application process includes documenting the flooding issues, sourcing support letters, documenting community outreach activities, and quantifying the flood management and water quality benefits.

Taking the recommended action will allow the City to compete for funds for this multi-benefit project.

The resolution has been approved as to form by the City Attorney.

Council Priority/City Manager Goals
• This agenda item is a routine operational item.

Attachments
Resolution
Project Concept Sheet
Location Map
Packet Pg. 380 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Packet Pg. 381 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) RESOLUTION NO. 2020

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING

AUTHORIZING THE FILING OF A GRANT APPLICATION FOR

URBAN FLOOD PROTECTION GRANT FUNDS AND AUTHORIZING

THE CITY MANAGER, OR DESIGNEE, TO EXECUTE THE

APPLICATION AND ALL SUBSEQUENT DOCUMENTATION TO
OBTAIN PROPOSITION 68 FUNDING
WHEREAS, the Legislature and Governor of the State of California have provided funds for the program shown above; and
WHEREAS, The California Natural Resources Agency has been delegated the responsibility for the administration of this grant program, establishing necessary procedures; and WHEREAS, said procedures established by the California Natural Resources Agency require a resolution certifying the approval of application(s) by the Applicant's governing board before submission of said application(s) to the State; and
WHEREAS, the Applicant, if selected, will enter into an agreement with the State of California to carry out the project;
NOW, THEREFORE, IT IS RESOLVED by the City Council of the City of Redding as follows:

1. Approves the filing of an application for the Boulder Creek Flood Protection and Natural Treatment Project;

2. Certifies that Applicant understands the assurances and certification in the application;

3. Certifies that Applicant or title holder will have sufficient funds to operate and maintain the project consistent with the land tenure requirements or will secure the resources to do so;

4. Certifies that it will comply with all provisions of Section 1771.5 ofthe California Labor Code;

5. If applicable, certifies that the project will comply with any laws and regulations including, but not limited to, the California Environmental Quality Act (CEQA), legal requirements for building codes, health and safety codes, and disabled access laws and that prior to commencement of construction all applicable permits will have been obtained;

6. Certifies that Applicant will work towards the State Planning Priorities intended to promote equity, strengthen the economy, protect the environment, and promote public health and safety as included in Government Code Section 65041.1; Packet Pg. 382 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional)

7. Appoints the City Manager, or designee, as agent to conduct all negotiations, execute and submit all documents including, but not limited to, applications, agreements, payment requests and so on, which may be necessary for the completion of the aforementioned project.

I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a special meeting of the City Council of the City of Redding on the i 11 day of April, 2020, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ADAM McELVAIN, Mayor
ATTEST: APPROVED AS TO FORM:

PAMELA MIZE, Secretary BARRY E. DeWALT, City Attorney Packet Pg. 383 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Project Overview
. Parcel Ownership City of Redding
APN 116180006000,
Project Drainage Area
Transportation Commercial Education
y 13% 7.7% 1.6%
iin n Spnce 117070028000 21 0
·ainage Area Soil Type Hydrologic Soil Group C
Watershed Churn Creek iotprint Sacramento River
Singleundary Family Mul'.i-Fa~ily Receiving Water Boulder Creek Residential · Res1dent1al
31% 11% Groundwater Basin Enterprise
te: Proposed roiect is conceotual and subject to chanqe based on future feasibilitv ·assessment. fundinq availability, and/or other information.

Project Description
This project plans to revitalize existing infrastructure to allow treatment, groundwater recharge, and flood management th1 natural treatment systems, possibly including: infiltration b wetlands, bioretention basins, etc. The abandoned sewer pc adjacent to Boulder Creek, which is a salmonid strear
significant runoff from areas considered high priority for tra control. Water will be diverted from Boulder Creek just after the 1-5 freeway and flow through the treatment system befc into Boulder Creek. The upper basin will be expanded
pretreatment area while the lower basin will retain its c Vegetation, walking paths, and interpretive signage will be inc Potential Site Constraints:

The basin area should be inspected prior to finalizing the ~ confirm no protected species are present. Also necessary ecc flows within Boulder Creek along the project location should assist with the design of the project. Numerous permits/age1 may be need to implement the project (RWQCB, CDFW, Arm
Flood Control, Caltrans, etc). A site survey should be cond1 local elevations, infiltration rate, and groundwater elevations.

Example Natural Treatment System in Construct
Former Sewer Ponds
Natural Treatment System
Project Concept
Santa Barbara
City of Redding
Stormwater Resource Plan
Geosyntec 1>
consultants
April 2018
Packet Pg. 384 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Project Design Information
>ody BMP Footprint BMPType Natural Treatment System
Drain CJ Parcel Boundary
Total Project Footprint
Depth
13 acres (includes 3.3 acres pretreatment)
3-9 ft (includes 1 ft freeboard)
1iversion ---+ Direction of Flow Storage Volume 41 ac-ft Assumed Infiltration Rate 0.32 in/hr
Stormwater Source Boulder Creek
roiect is conceptual and subject to chanqe based on future feasibilitv assessment. fundinq availabilitv. and/or other information.

Project Benefits
All benefits are expressed as an average annual estimate based on historical Overall Multi-Benefit Score Water Quality:

Highest possible score is a 5 Pollutant load reductions f1

Reduced
TSS
(lbs)
N03
(lbs)
Dissolved Cu
if (lbs)
.J Fr.c~J Coliform
(MPN)
Flootl 0% 25%
Environmental Enhancements: Restored vegetation will I
include native species increasing habitat for animals of · interest. ,
Flood Management: 920 acre-feet (38%) of the annual
runoff volume and 89% of the volume generated from an 85th percentile 24-hr storm will be captured and slowly released back into Boulder Creek, likely reducing the frequency and intensity of flood events downstream.

Community Enhancements: This project is located along
the proposed Boulder Creek Trail. Signage to educate the public about the project's multiple benefits, and native vegetation and landscaping will improve the aesthetics of the parcel while providing recreational opportunities.

Water Supply: 260 acre-feet will be recharged annually, which i:
supply for 640 households.

Volume Capture Analysis
85th Percentile,
24-hrStorm
Precipitation (in) 0.91
Runoff Volume (ac-ft) 59
Percent of Runoff Volume Captured (%) 89
Total Volume Captured (ac-ft) 53
Former Sewer Ponds
Natural Treatment System
Project Concept
City of Redding
Stormwater-Resource Plan
Geosyntec t>
consuItan ts
Santa Barbara I April 2018
Packet Pg. 385 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize N GIS DIVISION LOCATION MAP MTG. DATE:

W+E INFORMATION TECHNOLOGY DEPARTMENT
DATE PRODUCED: FORMER SEWER PONDS ITEM:

MARCH 23, 2020

NATURAL TREATMENT SYSTEM
s 0 200 400 Feet 901 COLLEGE VIEW DRIVE & 500 DAVIS RIDGE ROAD ATIACHMENT: --I P:\Environme ntat Management\ProProjects\FormerSewerPondsProject .aprx AP# 116-180-006 & 117-070-028 Packet Pg. 386 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Packet Pg. 387 Attachment: 4-7-20 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Accept $2,295,100 in Urban Flood Protection Grant funds; and adopt Resolution approving and adopting the 41st Amendment to City Budget Resolution No. 2021-078 appropriating $2,295,100 in funds for the Boulder Creek Flood Protection and Natural Treatment Project.

Fiscal Impact
The total project costs are estimated to be $2,418,900. The grant will provide funding in the amount of $2,295,100. The remaining funds will come from previously budgeted in-kind staff time ($73,800) and Wastewater funds ($50,000).

Alternative Action
The City Council (Council) may chose not to accept the Urban Flood Protection Grant funds or approve the budget resolution. The City of Redding (City) would lose $2,295,100 in grant funds and the project may not be completed.

Background/Analysis
On April 7, 2020, the Council adopted Resolution No. 2020-40 allowing the City to apply for Proposition 68 Urban Flood Protection Grant for the Boulder Creek Flood Protection and Natural Treatment System Project (Boulder Creek Project). The Council also authorized the City Manager, or designee, to execute all documents necessary to apply for the grant, and execute any agreements necessary to implement the project should the grant be awarded. On September 7, 2021, the City was notified that the California Natural Resources Agency had selected the City to receive a grant in the amount of $2,295,100.

The Boulder Creek Project would utilize existing infrastructure to reduce flooding at Boulder Creek School, improve water quality and environmental habitat, and provide recreational and educational opportunities to a severely disadvantaged community. An inlet spillway along MEETING DATE: May 17, 2022
ITEM NO. 4.11(d)
FROM:
***APPROVED BY***
[email protected] [email protected]
SUBJECT: 4.11(d)--Accept Urban Flood Protection Grant Funds and Adopt Budget Resolution Appropriating Funds
Ryan Bailey, Assistant
Director of Public Works
Packet Pg. 388 Attachment: 5-17-22 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional) Report to Redding City Council May 8, 2022
Re: 4.11(d)--Accept Grant Funds and Adopt Resolution Page 2 Boulder Creek bank will divert stormflows from the 1,800-acre drainage area, consisting of 80 percent urban land uses, into two sedimentation basins (abandoned wastewater treatment ponds).

The sedimentation basins will provide capture and detention of wet weather flows, as well as provide an opportunity for settling of sediment and particulate-bound pollutants and trash capture before diversion into a third bio-retention pond and release back into Boulder Creek.

A series of trails and signs will be constructed around the three basins and they will be connected to the City's Northeast Crossing Trail project, which is a grant funded project being implemented by the Community Services Department. The project also includes native tree planting, invasive species removal, and floodplain restoration. An existing building from the wastewater treatment plant and a concrete-lined pond, both located within the 100-year flood plain, will be demolished, and the flood plain area will be restored. Construction is anticipated to occur by 2024.

Council Priority/City Manager Goals
• Public Safety – “Work to improve all aspects of public safety to help people feel secure and safe where they live, work, and play in the City of Redding.” • Economic Development – “Facilitate and become a catalyst for economic development in Redding to create jobs, retain current businesses and attract new ones, and encourage investment in the community.”
Attachments
^Resolution
Previous Staff Report 040720
Packet Pg. 389 Attachment: 5-17-22 Previous Staff Report (4.11(g)--Award RFP Schedule No. 5310 and Authorize Execution of Consulting and Professional)

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Approve Mayor’s recommendation to make the following appointments to the Community Development Advisory Committee:
(1) Roxanne Burke to fill an unscheduled vacancy with a term ending November 30, 2023; (2) Blake Fisher to fill an unscheduled vacancy with a term ending November 30, 2023; (3) Bryndon Madison to fill a scheduled vacancy with a term ending November 30, 2025; (4) Laural Park to fill a scheduled vacancy with a term ending November 30, 2023; and (5) Kathryn “Katie” Swartz to fill a scheduled vacancy with a term ending November 30, 2023.

Fiscal Impact
There is no impact to the General Fund.

Alternative Action
The City Council could choose not to approve the Mayor’s recommendation and provide staff alternative direction.

Background/Analysis
Community Development Advisory Committee Member Elizabeth Betancourt resigned on October 13, 2022, and Committee Member Judd Palmer resigned on January 14, 2022. In accordance with the Maddy Act, notices declaring the unscheduled vacancies were posted.

Roxanne Burke and Blake Fisher have expressed interest in serving. If approved, their terms will begin December 1, 2022, and end November 30, 2023.

MEETING DATE: November 15, 2022
ITEM NO. 5.1
FROM:
***APPROVED BY***
[email protected]
[email protected]
SUBJECT: 5.1--Consider Mayor's appointments to the Community Development Advisory Committee.

Kristen Schreder, Mayor
Packet Pg. 390
Report to Redding City Council November 9, 2022
Re: 5.1--Appointments CDAC Page 2
Committee Members Leona McCoach and Theresa Muth served two full-terms and have, therefore, reached term limits. Committee Member Anand “Lucky” Jesrani, filled an unscheduled vacancy from February 4, 2020 to November 30, 2022, and has chosen not to be considered for additional service at this time. As such, three scheduled vacancies on the Committee exist. Bryndon Madison, Laural Park, and Kathryn Swartz have expressed interest in serving. If approved, their full three-year terms will begin December 1, 2022, and end November 30, 2025.

Acknowledgement of Committee Members Betancourt, Palmer, Jersrani, McCoach, and Muth’s service to the City of Redding will be presented in the future.

Environmental Review
This is not a project defined under the California Environmental Quality Act, and no further action is required.

Council Priority/City Manager Goals
• This agenda item is a routine operational item.

Packet Pg. 391

CITY OF REDDING

REPORT TO THE CITY COUNCIL
Recommendation
Approve the following actions regarding RFP No. 5308, Audit Services for the City of Redding:
(1) Award to Clifton, Larson, Allen (CLA), LLP, in the amount of $350,575, for a four-year term, with two optional two-year extensions; and
(2) Authorize the Mayor to sign the Consulting and Professional Services Agreement with CLA, LLP.

Fiscal Impact
The total increase from the previous audit services contract is $17,503. Most of this increase is absorbed by specific funding sources, but $6,073 of the increase is attributable to the general cost allocation plan, which is then shared amongst all City of Redding funds.

Alternative Action
The City Council could choose to provide alternative direction relative to the recommended audit services contract with CLA, LLP.

Background/Analysis
The Audit Committee conducted a meeting on November 7, 2022, to review the results of the audit services RFP process. The attached staff report reflects the information presented to the Audit Committee. Based on this information, the Audit Committee provided a recommendation to present the audit services contract to the City Council for awarding.

MEETING DATE: November 15, 2022
ITEM NO. 9A
FROM:
***APPROVED BY***
[email protected],
[email protected]
[email protected]
SUBJECT: 9A--Consider award of Request for Proposal (RFP) No. 5308, Audit Services for the City of Redding.

Kristen Schreder, Mayor,
Michael Dacquisto, Vice
Mayor
Packet Pg. 392
Report to Redding City Council November 9, 2022
Re: 9A--Award Request for Proposal No. 5308, Audit Services Page 2 Environmental Review
This is not a project defined under California Environmental Quality Act, and no further action is required.

Council Priority/City Manager Goals
This is a routine operational item.

Attachments
^Evaluation Score Sheet - Combined
Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 Consulting and Professional Services Contract with CLA, LLP Exihibit B to Contract with CLA, LLP
Packet Pg. 393
City of Redding
Request for Proposals #5308 - Professional Audit Services Evaluation Scoresheet -
Fiscal Year Audit 2023 to 2026 with two extentions of 2 years Average Combined Scores
Firm #1 Firm #2 Firm #3 Firm #4 Firm #5 Firm #6
Maximum Badawi CLA EideBailly LSL MossAdams Moss Levey
Category Points Hartzheim
1)
A. Completeness of audit work plan 10.00 7.75 8.25 8.25 8.13 8.50 8.25 B.

Realistic work estimates of each major segment of work
plan and estimated number of hours for each staff level. 5.00 3.75 2.50 4.63 4.38 4.25 4.00 C.

Timing of audit work coincides with the City's schedule. 5.00 4.25 4.50 3.75 2.25 3.88 3.25 2) Technical experience of the firm
A. Auditing of the type under consideration 10.00 8.00 8.75 8.00 8.75 8.50 8.00 B. Auditing of similar entities 5.00 4.13 4.50 3.50 4.50 4.00 3.88 3)
A. Qualifications of the supervisory personnel and of the audit team doing the field work. 20.00 16.00 17.25 16.75 16.00 17.00 15.75 B.

General direction and supervision to be exercised over
the audit team by the firm's management personnel. 5.00 4.00 4.25 4.25 4.25 4.25 3.75 4) Size and structure of the firm 5.00 2.50 4.63 4.38 3.88 4.50 2.50 5) Firm's ability to provide timely assistance to the City 5.00 4.00 4.88 4.75 4.25 4.75 4.50 Subtotal Top three choosen for References 70.00 54.38 59.50 58.25 56.38 59.63 53.88

77.68% 85.00% 83.21% 80.54% 85.18% 76.96%
6) References 10.00 0.00 9.25 7.00 0.00 8.63 0.00
Total Only three received reference scores 80.00 54.38 68.75 65.25 56.38 68.25 53.88

67.97% 85.94% 81.56% 70.47% 85.31% 67.34%
7) Complete Cost of Service 20.00 0.00 19.80 18.40 0.00 20.00 0.00 Total Only three received Cost of Service scores 100.00 54.38 88.55 83.65 56.38 88.25 53.88

54.38% 88.55% 83.65% 56.38% 88.25% 53.88%
Cost of Service
2023 84,475 86,540 81,300
2024 86,900 88,268 85,240
2025 88,700 90,037 89,377
2026 90,500 92,906 93,721
4 year total $ - $ 350,575 $ 357,751 $ - $ 349,638 $ -
2027 92,300 93,672 98,282
2028 94,100 95,545 103,070
2 year option total $ - $ 186,400 $ 189,217 $ - $ 201,352 $ - Total all years $ - $ 536,975 $ 546,968 $ - $ 550,990 $ - Responsiveness of proposal in clearly stating an understanding of the work to be performed:

CITY OF REDDING

REPORT TO AUDIT COMMITTEE
Recommendation
Approve the award of Request for Proposal No. 5308, Professional Audit Services for the City of Redding to Clifton, Larson, Allen (CLA), LLP, for a four-year term, with two optional two-year extensions, in the amount of $350,575.

Fiscal Impact
The cost of the four year contract term with Clifton, Larson, Allen (CLA), LLP for audit services will be $350,575.

Alternative Action
The Audit Committee could recommend to the City Council that one of the other firms be awarded the contract for auditing services.

Background/Analysis
Six years ago, the City of Redding issued a contract to The Pun Group, LLP for audit services.

The maximum length of the contract was five years and was extended two additional years due to COVID. This contract is in the final year. Recently, staff solicited proposals for auditing services. The Request for Proposal for Professional Audit Services (RFP) established the contract term to be four years with the City reserving the right to extend the term for two additional two-year periods. Proposals were sent to 16 certified public accounting firms (3 local and 13 out of town). The list included firms with prior experience auditing cities with similar operations as the City of Redding including municipal owned utilities. Six proposals were received and are listed below in alphabetical order.

1. Badawi & Associates
MEETING DATE: November 7, 2022
ITEM NO. 3(a)
FROM:
***APPROVED BY***
[email protected]
[email protected]
SUBJECT: 3(a)--Consider award of Request for Proposal for the City of Redding Audit Services Contract.

Allyn Feci Clark, Director of
Finance/City Treasurer
Packet Pg. 395 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Report to Audit Committee November 6, 2022
Re: 3(a)--Recommendation for Audit Services Contract Page 2

2. Clifton, Larson, Allen (CLA), LLP

3. Eide Bailly, LLP

4. Lance, Soll & Lunghard (LSL), LLP

5. Moss Adams, LLP

6. Moss, Levy & Hartzheim, LLP
The RFP stated that “Cost, although a significant factor, is not the dominant factor. If all other evaluation criteria are relatively equal, cost could be the determining factor.” A committee of four members (finance staff) has evaluated the proposals submitted based on the technical criteria outlined in the RFP. The proposal could receive a maximum of 70 points based on technical criteria. Following is each firm that submitted a proposal and their technical score.

Evaluation Points Received
Moss Adams, LLP 59.63
CLA, LLP 59.50
Eide Baily, LLP 58.25
LSL, LLP 56.38
Badawi & Associates 54.38
Moss, Levy & Hartzheim, LLP 54.38
The top three proposals had less than a two-point spread. References were sought on the top three proposals for a reference score. Each committee member scored references prior to the cost of service being disclosed. Once references were scored, the cost of service scoring was completed. Based on the RFP, a proposal could receive a maximum of 100 points. Following is each the cumulative score for each firm that received a reference and cost of service score.

Evaluation Points Received
CLA, LLP 88.55
Moss Adams, LLP 88.25
Eide Bailly, LLP 78.85
The cost of service for the initial four-year term and one of the two extensions is listed below.

Not all firms submitted cost proposals for the second two year extension period. In order to make the comparison equal staff only analyzed the cost of the first two year extension period. 4 Year Term 2 Optional Years
Moss, Levy & Hartzheim, LLP. $207,386 $104,443
Badawi & Associates $292,880 $153,150
Moss Adam, LLP $349,638 $201,352
CLA, LLP $350,575 $186,400
Eide Bailly, LLP $357,751 $189,217
LSL, LLP $379,777 $207,268
As can be determined from the above, the two firms with the lowest cost of service were the firms receiving the lowest technical scores. Moss Adams, LLP had the top technical score by .13 points, but fell under CLA, LLP after reference checks. CLA, LLP had the top overall score and the lowest six-year cost of the top three firms chosen for reference checks.

Environmental Review
Packet Pg. 396 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Report to Audit Committee November 6, 2022
Re: 3(a)--Recommendation for Audit Services Contract Page 3 This is not a project defined under the California Environmental Quality Act, and no further action is required.

Attachments
2022 Audit RFP Scoresheet - combined
5308 Audit Services RFP
5308 - Addendum No. 1
CLA TECH proposal for City of Redding CA
Moss Adams City of Redding Audit Proposal - July 2022
2022 Eide Bailly Detailed Proposal for City of Redding-Copy Badawi and Associates
LSL Proposal - City of Redding Audit Services RFP 5308
Moss Levy City of Redding Proposal for Professional Auditing Services Schedule 5308 Clifton Larson Allen Fee Proposal
Moass Adams LLP Fee Proposal
Edie Bailly Fee Proposal
Badawi & Associates Fee Proposal
LSL Fee Proposal
Moss, Levy & Hartzheim LLP Fee Proposal
Packet Pg. 397 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit City of Redding
Request for Proposals #5308 - Professional Audit Services Evaluation Scoresheet -
Fiscal Year Audit 2023 to 2026 with two extentions of 2 years Average Combined Scores
Firm #1 Firm #2 Firm #3 Firm #4 Firm #5 Firm #6
Maximum Badawi CLA EideBailly LSL MossAdams Moss Levey
Category Points Hartzheim
1)
A. Completeness of audit work plan 10.00 7.75 8.25 8.25 8.13 8.50 8.25 B.

Realistic work estimates of each major segment of work
plan and estimated number of hours for each staff level. 5.00 3.75 2.50 4.63 4.38 4.25 4.00 C.

77.68% 85.00% 83.21% 80.54% 85.18% 76.96%
6) References 10.00 0.00 9.25 7.00 0.00 8.63 0.00
Total Only three received reference scores 80.00 54.38 68.75 65.25 56.38 68.25 53.88

Qualifications of staff to be assigned to audit; education, including continuing education courses taken during the past three years, position in the firm, and years and types of experience will be considered.
11/2/2022
1:39 PM
Combine
X:\Finance\City ACFR\00 - Audit Professional Service RFPs\2022 RFP -\08 - Scoring\2022 Audit RFP Scoresheet - combined Packet Pg. 398 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Packet Pg. 399
Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Packet Pg. 400
Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 1 REQUEST FOR PROPOSAL

AUDIT SERVICES

CITY OF REDDING, CALIFORNIA
Schedule Number 5308

TABLE OF CONTENTS
I. INTRODUCTION
A. General Information...………………………………………………..3
B. Procedural Instructions……………………………………………….3

1. Proposal Submission Package………………………………..3

2. Inquiries………………………………………………………3

3. Submission of Proposals……………………………………..4
C. Term of Engagement…………………………………………………4

II SCOPE OF WORK
A. General……………………………………………………………. .... 5
B. Key Elements of Work to Be Performed……………………………. 5
C. Auditing Standards to Be Followed……………………………….. ... 6 D. Required Reports………………………………………………. ........ 7
III. DESCRIPTION OF THE GOVERNMENT
A. General Background Information………………………………….. .. 9
B. Fund Structure……………………………………………….. .......... 10
IV. TIME REQUIREMENTS
A. Schedule for the Audit - Specific to Auditors………………… ........ 11

1. Detail Audit Plan and Programs……………………… ........ 11

2. Interim Work………………………………………………...11

3. Fieldwork……………………………………………………11

4. Auditor entries ....................................................................... 11

5. Draft Reports………………………………………………...12

6. Final Print Read Originals ..................................................... 12

7. Audit Committee Presentation ............................................... 12

8. Federal Audit Clearinghouse Data Collection Reporting and Financial Assessment Subsystem Report Submissions ......... 12 B. Schedule for the Audit - Specific to Finance Staff
Packet Pg. 401 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 2 1. Preparation of Supporting Working Papers ………………...12

2. Completion of Trial Balances……………………………….12

3. Completion of Entity-Wide Financial Statement .................. 13 C. Exit Conference……………………………………………………..13
V. PROPOSAL REQUIREMENTS
A. Submission of Proposals .................................................................... 13 B. Summary of Firm’s Qualifications .................................................... 14 C. Firm’s Approach to the Examination ................................................. 14 D. Audit Fees .......................................................................................... 15 VI. EVALUATION OF PROPOSALS
A. Audit Committee ................................................................................ 16 B. Technical Criteria .............................................................................. 16 C. Complete Cost of Service ................................................................... 16 VII. ATTACHMENT LIST………………………………………………………………17

REQUEST FOR PROPOSALS (RFP)
Schedule Number 5308
Packet Pg. 402 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 3 I. INTRODUCTION
A. General Information
The City of Redding is soliciting proposals from qualified firms of certified public accountants for the provision of audit services as described in the attached specification. The objective of this process is to obtain requisite audit services at a competitive price.

The selected firm shall execute an agreement with the City within fourteen (14) days after notification of selection, unless the time for execution has been extended for good cause at the sole discretion of the City. Failure of the selected firm to meet contract submission requirements (e.g. insurance) or failure to timely execute an agreement with the City may result, in the sole discretion of the City, a decision to select from the remaining proposers or to call for new proposals.

B. Procedural instructions

1. Proposal Submission Package
Acceptable proposals shall address all items identified in the Section V (Proposal Requirements) of this request for proposal (RFP) and acknowledge receipt of any addendum that may have been issued.

Each proposal package shall contain the original (unbound), three (3) copies of the proposal, and one proposal on a USB flash drive.

One (1) copy of the fee schedule (requested hourly rates and total Not-To-Exceed figure) to be submitted in a separate, sealed envelope marked with the firm’s name and the reference “Proposal for Professional Auditing Services, Schedule 5308”.

2. Inquiries
Questions concerning this RFP shall be directed, only in writing, to:

Amber Edenburn, Purchasing Officer: [email protected] Inquiries should refer to specific RFP sections and paragraphs. Written responses to an inquiry will be distributed to all Proposers at the discretion of the City. All inquiries must be received no later than 5:00 p.m. PST, Packet Pg. 403 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 4 Thursday, July 07, 2022.

3. Submission of Proposals
Proposal packages shall be submitted in sealed envelopes marked “PROFESSIONAL AUDITING SERVICES PROPOSAL Schedule 5308” to:

City Clerk
City of Redding
777 Cypress Avenue
Redding, CA 96001
Proposal packages must be received prior to 3:00 p.m. on Thursday, July 28, 2022.

The proposals will be opened at 3:00 p.m. on Thursday, July 28, 2022 in a conference room located in City Hall. Conference room assignments are posted in the main lobby.

All proposals shall be firm for a period of ninety (90) days following the required date of submission.

C. Term of Engagement

1. Contract
It is the intent of the City to contract for the services presented herein for a term of four (4) years for the fiscal years ending June 30, 2023 – 2026. The City shall reserve the right to extend the term of this contract for two (2) additional consecutive two-year terms, as mutually agreed upon by both parties. The separate Fee Schedule package shall present all inclusive audit fees for each year in the contract term including the two optional two-year extensions. One copy of proposed fee schedule is to be submitted in a separate sealed envelope marked with the name of the firm and the name of this project and schedule number.

See the Attachment, City of Redding Consulting and Professional Services Contract (contract shell document to be used to formulate final contract), for important Terms and Conditions.

II. SCOPE OF WORK
A. General
Packet Pg. 404 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 5 The City of Redding is soliciting the services of qualified firms of certified public accountants to audit the financial statements of the City of Redding, Redding Area Bus Authority (RABA) and the Housing Authority of the City of Redding (RHA).

B. Key Elements of Work to Be Performed

1. The City of Redding desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles including GASB 34. In addition, the examination shall result in the expression of separate opinions on the financial reports of the RABA and RHA.

2. The City of Redding also desires the auditor to express an opinion on the fair presentation of its combining and individual fund statements and schedules in conformity with generally accepted accounting principles. The auditor is not required to audit the supporting schedules contained in the Annual Comprehensive Financial Report (ACFR). However, the auditor is to provide an “in-relation to” opinion on the supporting schedules based on the auditing procedures applied during the audit of the basic financial statements and the combining and individual fund financial statements and schedules. The auditor is not required to audit the statistical section of the report. The funds considered necessary to present the financial activity of the City’s reporting entity at June 30, 2021 are presented in Section III (Description of the Government) Item B.

3. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.

4. The auditor shall provide reports required by the City’s cognizant and/or oversite agency.

5. The auditor shall perform attestation procedures as defined in the Guidelines for Public Housing Authorities and Independent Auditors. In addition, the RHA requires “Agreed-Upon Procedures” as outlined by the U.S.

Department of Housing and Urban Development, Real Estate Assessment Center (REAC). In addition, the RHA requires an “Independent Auditor Report on Financial Data Schedules” for the REAC final submission.

6. The auditor shall provide reports on internal controls over financial reporting and on compliance and other matters based on an audit of the financial statements performed in accordance with Government Auditing Standards for all entities.

Packet Pg. 405 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 6 7. The auditor shall provide a report on compliance with requirements applicable to each major program and internal control over compliance in accordance with the OMB Uniform Grant Guidance / Super Circular. The City of Redding also requires an examination of Passenger Facility Charge revenues as outlined in the Passenger Facility Charge Audit Guide for Public Agencies.

8. If conditions are discovered which lead to the belief that material errors, defalcations, or other irregularities may exist, or if any other similar circumstances are encountered that require extended services, the auditor shall promptly advise the City Manager and/or the Audit Committee. No extended services shall be performed unless authorized by a separate written contractual agreement or by a written amendment to the existing agreement.

9. If requested, the auditor shall meet with the Audit Committee of the City to discuss the audit plan, audit progress, and audit findings.

10. The City reserves the right to early implement any new pronouncements.

The auditor will be required to express an opinion pertaining to the statements as presented.

11. If the auditor desires electronic file transfers, the auditor will provide a secure portal for transfer of files.

C. Auditing Standards to Be Followed
To meet the requirements of this request for proposals, the audit shall be performed in accordance with all applicable and generally accepted auditing standards including but not limited to: the standards set forth for financial audits by the Governmental Accounting Standards Board (GASB), in the General Accounting Office’s (GAO) Government Auditing Standards, and the U.S. Office of Management and Budget (OMB) Uniform Grant Guidance / Super Circular, Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and the applicable laws and rules and regulations of the Transportation Development Act (TDA).

In addition, the examination and resultant report on the operations of the Redding Area Bus Authority shall be in compliance with the requirements of sec. 6667 of the California Code of Regulations and the necessary testing and reporting required by the Public Transportation Modernization Improvement and Service Enhancement Account (PTMISEA). The examination and resultant report on the Passenger Facility Charges for the Redding Municipal Airport shall be in compliance with the requirements of the Passenger Facility Charge Audit Guide for Public Agencies issued by the Federal Aviation Administration.

Packet Pg. 406 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 7 D. Required Reports
The following reports shall be required for each fiscal year of the contract period:

1. Report on the Examination of the Financial Statements The auditor shall present this type of report for the financial statements of the City’s reporting entity, the Redding Area Bus Authority, and the Housing Authority of the City of Redding.

The scope of the reports and the auditor’s opinions presented in such report shall comply with the provision listed in Section II (Scope of Work).

2. Single Audit and Compliance Report
A. A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.

B. A report on compliance with applicable laws and regulations.

C. An “in-relation-to” report on the schedule of federal financial assistance.

D. A report on the internal control structure used in administering federal financial assistance programs.

E. A report on compliance with laws and regulation related to major and non-major federal financial assistance programs. This report should include an opinion on compliance with specific requirements applicable to major federal financial assistance programs, a report on compliance with general requirements applicable to major federal financial assistance programs, and a report on compliance with laws and regulations applicable to non-major federal financial assistance program transactions tested.

F. A report on agreed upon procedures related to the City’s GANN Appropriations Limit.

G. Reports required by the City’s cognizant and/or oversite agency.

H. The auditor shall perform attestation procedures under the Guidelines for Public Housing Authorities and Independent Auditors.

The auditor shall present these reports regarding the activities of the City’s reporting entity.

Packet Pg. 407 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 8 The reports shall be in compliance with the provisions of the Federal Single Audit Act of 1996, OMB Uniform Grant Guidance / Super Circular guidelines on Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and governmental auditing standards.

Specific format and requirements of these reports shall be coordinated with the City’s cognizant and/or oversite agency.

A separate report on the compliance of the Redding Area Bus Authority operations with the Transportation Development Act, the California Administrative Code, and the rules and regulations of the Shasta County Regional Transportation Planning Agency shall be presented, as prescribed by Section 6667 of the California Code of Regulations.

A report/opinion as required by section 158.67(c) of the Code of Federal Regulations (CRF) for the Passenger Facilities Charge.

3. Management Letters
The auditor shall present reports of this type for the reporting entity of the City of Redding, the Redding Area Bus Authority and the Housing Authority of the City of Redding.

These reports shall set forth the following:

Findings and recommendations for improvements in the systems of internal control.

Findings and recommendations for improvements in accounting systems.

Findings of non-compliance with laws, rules, and regulations.

Any other material items coming to the attention of the auditor during the course of the examination.

It is customary for the auditor to present the response of the City to prior year recommendations in this report. The auditor shall also present, at the City’s discretion, the City’s response to current year recommendations.

4. Schedule of Expenditures of Federal Awards
The auditor shall provide a print ready Schedule of Expenditures of Federal Awards prepared from worksheets provided by the City.

Packet Pg. 408 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 9 5. Other Reports
The auditor shall present other reports as required by the long-term debt agreements of the City or any of its component units.

III. DESCRIPTION OF THE GOVERNMENT
A. General Background Information
The City of Redding is a general law City, incorporated under the laws of the State of California. The governing body of the City is a five-member Council. The Council is responsible for the legislative and executive activities of the City. A City Manager is appointed by and reports to the Council. This individual is responsible for implementing the policies of the Council and for overseeing the daily operations of the City.

Redding is a full-service City. This includes public safety (police and fire), highways and streets, public improvements, planning and zoning, airport, library, recreation and parks, convention and auditorium facility, utilities (electric, water, storm drainage, and wastewater), solid waste collection and disposal, and general administrative services.

The reporting entity of the City includes the financial activities of several separate legal agencies, the Housing Authority, Redding Area Bus Authority, Redding Joint Powers Financing Authority and Redding Capital Services Corporation. The decision to include a potential entity is made by applying the criteria set forth in generally accepted accounting principles. The City of Redding is financially accountable for these entities. The majority of the governing boards of these entities are appointed by the City Council and all of their administrative and accounting functions are performed by City personnel.

The Housing Authority of the City of Redding is a large housing authority with a grant budget of over ten million dollars. The City is also a HUD entitlement jurisdiction with annual allocations from the Community Development Block Grant (CDBG) program and HOME Investment Partnerships program. This City is subject to Single Audit Reporting annually.

Financial presentations and accounting records are the responsibility of the Finance Department. Accounting records are maintained on a budgetary basis during the year and converted to full accrual or modified accrual basis, as applicable, at year-end.

Accounting records are maintained on an in-house IBM iSeries computer system, with access to detailed on-line transactions through personal computers. The City is currently reviewing bids for a new Enterprise Resource Planning (ERP) system to Packet Pg. 409 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 10 replace the IBM iSeries computer system.

The City has one primary bank account with a major bank. All of the City’s deposits, accounts payable, payroll checks, wires, and ACH transactions are processed through this account. The Redding Housing Authority and the Redding Area Bus Authority each have separate bank accounts.

The City follows the practice of pooling temporarily idle cash during the year.

Cash not required for immediate expenditure is invested in accordance with the Government Code and the City’s formal investment policy. During the current fiscal year, this cash is being invested in certificates of deposit, the Local Agencies Investment Fund, U.S. Government securities, U.S. Government securities mutual funds, medium term corporate discount notes and bankers’ acceptances.

The City has been awarded a Certificate of Achievement for Excellence in Financial Reporting for thirty-seven years from the Government Finance Officers Association.

The Annual Comprehensive Financial Reports for the City of Redding, the Redding Area Bus Authority and the Housing Authority Basic Financial Statements, as well as the City’s Single Audit Report and the City’s Biennial Budget document can be found on-line under the Finance Department at http://www.cityofredding.org. Copies of supporting work papers are available upon request.

B. Fund Structure
The major governmental funds at June 30, 2021 are as follows:

General Fund
General Capital Projects
The major proprietary funds at June 30, 2021 are as follows:

Electric Utility
Water Utility
Wastewater Utility
Solid Waste Collection/Disposal
The fiduciary funds at June 30, 2021 are as follows:

Custodial Funds
Successor Agency to the Redding Redevelopment Agency, Private-purpose Trust Fund
The non-major funds at June 30, 2021 are as follows:

Packet Pg. 410 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 11 Governmental Fund-Types
Special Revenue Funds 8
Debt Service Funds 1
Proprietary Fund-Types
Enterprise Funds 4
Internal Service Funds 5
Fiduciary Fund-Types
Custodial Funds 3
Private Purpose Trust Fund 1
The City added an additional Internal Service fund during fiscal year 2021-22 bringing the total to six funds. The City may make additions to and/or deletions from this list and to the component units included in the reporting entity as deemed necessary.

IV TIME REQUIREMENTS
A. Schedule for the Audit - Specific to Auditor
Each of the following should be completed by the auditor no later than the dates indicated.

1. Detailed Audit Plan and list of all schedules to be prepared by the City of Redding by June 30.

2. The City is open to interim fieldwork; dates are flexible with a 30 day notice and detailed request of test data to be provided by the City of Redding.

3. The schedule for completing the auditor’s fieldwork and test of transactions should be coordinated with the City of Redding’s Finance Department.

Written notification should be provided to the City no later than July 31st.

4. The auditor shall complete the fieldwork pertaining to all City entities as follows:

City of Redding November 15th
RABA November 15th
RHA November 15th

5. Drafts of all reports (including management letters and single audit report) to be delivered as follows:

City of Redding November 20th
RABA November 20th
RHA November 20th
Packet Pg. 411 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 12 6. Print ready originals of all required reports, schedules and statements should be delivered by the following dates
City of Redding November 30th
RABA November 30th
RHA November 30th

7. A presentation for the Audit Committee, which will be scheduled during the first week of January.

8. Federal Audit Clearinghouse Data Collection reporting and Real Estate Assessment Center (REAC) Financial Assessment Subsystem Report submissions shall be completed within 30 days of City Council approval of the Annual Comprehensive Financial Report.

The above dates apply to all required reports except for the City of Redding management letter. The City of Redding management letter will be due November 30th, however, it will be in draft form until accepted by the Audit Committee and the City Council. The draft management letter shall be presented to City Council in draft form so the full Council can review the proposed responses to the auditor’s recommendations. The management letter shall be presented to the City Council no later than their second meeting in January.

B. Schedule for the audit - Specific to Finance Staff
The following will be completed by the Finance Department no later than the dates indicated.

1. The Finance Department will prepare supporting work papers, which will be completed between August 31st and October 1st of each year for the City of Redding, RABA, and RHA.

2. The Finance Department will complete all trial balances by the following dates.

City of Redding 5th workday of October
RABA 5th workday of October
RHA 5th workday of October

3. The Finance Department will complete the entity-wide financial statement by the 1st week in November. The footnotes are generally all completed by midNovember.

C. Exit Conference
Packet Pg. 412 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 13 An exit conference shall be held prior to the preparation of the final drafts of any reports. The City shall be afforded adequate opportunity to respond to all findings and to have such responses included in the reports, where applicable.

V. PROPOSAL REQUIREMENTS
A. Submission of Proposals
Proposals are to contain a cover letter signed in ink by a member of the firm having the authority to enter into contracts on behalf of the organization. Cover letter shall acknowledge receipt of all addenda by individual number, if any issued. If unsure as to the status of addenda, check the Purchasing Division’s website:
www.cityofredding.org/PurchasingBids or email the Purchasing contact on the cover letter of this RFP.

Proposals submitted shall specifically address the following items in the order shown:

1. The organization, size, and years in business of the firm. If mergers or name change have occurred in the past 10 years, please describe.

2. The location of the office from which the work is to be completed and the number of professional staff, by staff level, employed at that office.

3. Name and brief background of the firm’s designated contact; name and brief background of engagement manager, if different from designated contact; and names of key employees to be assigned to the engagement.

4. A description of the range of activities performed by the office that would be assigned to engagement, i.e., auditing, accounting, tax service, or management services.

5. A statement that the firm is properly licensed to practice as a certified public accounting firm in California.

6. A statement that the firm meets the independence requirements of the Standards for Audit of Governmental Organizations, Programs, Activities and Functions published by the Comptroller General of the United States.

7. A copy of the most recent peer review report. If not participating in this review program, a statement to that effect and a statement that the firm does not have a record of substandard audit work.

B. Summary of the Firm’s qualifications
Packet Pg. 413 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 14 1. A description of the firm’s background and experience in providing auditing and management consulting services to large governmental organizations, including a list of not less than three client references from whom services similar to those outlined herein are currently being provided. This list shall include the following information:

A. Name of the organization
B. Approximate gross cost of contract
C. Dates services encompass
D. Services being provided
E. Name, address, and telephone number of the responsible official of the organization
Indicate on which of the referenced audits the proposed audit manager has served. The City reserves the right to contact these organizations regarding the auditing services performed by the firm.

2. A declaration of the firm’s ability and willingness to commit and maintain staffing, both number and level, to successfully conclude this engagement in the timeframe presented.

3. Names of the individuals to be assigned to the engagement, their staff level, and a statement of their qualifications, including their training and experience in the auditing of large governmental units, auditing in general, knowledge of governmental accounting, any specialized expertise which is applicable to this engagement and a listing of continuing professional education courses completed within the preceding two years.

C. Firm’s Approach to the Examination

1. A statement that the firm understands the engagement requirements.

2. Submit a work plan to accomplish the scope defined in Section II (Scope of Work) Item B and to develop the reports listed in Section II (Scope of Work) Item D. This work plan should include the following information:

A. Time estimates by staff level for each significant segment of the work.

Such time estimates should portray proper supervision of lower staff levels.

B. A schedule of the hourly rates for each staff level that will participate in the examination (to be included in the separate, sealed envelope with all fee schedule information).

C. The total estimated hours and maximum Not-To-Exceed fee to complete the examination and to prepare the reports listed in Section II (Scope of Work) for each year of the contract. Again, this is to be Packet Pg. 414 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 15 provided in the separate, sealed envelope containing all fee related information.

D. A statement describing expenses that might be incurred in addition to personnel services (actual estimated fees for these additional expenses are to be presented with all other fee related information).

3. A statement describing the firm’s ability to identify audit costs attributable to each entity, grant, or fund which may be used to assist in charging each organization for its share of audit costs.

4. A statement that the audit work papers and related audit reports will be kept for a minimum of three (3) years after the expiration of the contract and that such work papers and reports will be made available to the City upon request.

5. A statement of the firm’s ability to accomplish this engagement during normal office hours or another schedule approved by the Finance Division.

6. Return, signed forms related to Federal clauses (see Attachment D)

7. Any other information considered relevant to the proposal.

D. Audit Fees
The proposal package shall present all-inclusive audit fees as outlined in Section I Item C - 1. One copy of proposed fee schedule is to be submitted in a separate sealed envelope marked with the name of the firm and the name of this project and schedule number.

VI. EVALUATION OF PROPOSALS
A. Audit Committee
Proposals will be evaluated by City of Redding staff and a recommendation made to the Audit Committee. At the sole discretion of the City and at no cost to the City, interviews and presentations by one or more of the Proposers may be requested to fully understand and compare the Proposer’s capabilities and qualifications. The Audit Committee will make a final decision and recommendation to the City Council.

The following criteria will be used to determine which proposal best meets the needs of the City:

B. Technical Criteria
Packet Pg. 415 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 16 1. Responsiveness of proposal in clearly stating an understanding of the work to be performed:

A. Completeness of audit work plan.

B. Realistic work estimates of each major segment of work plan and estimated number of hours for each staff level.

C. Timing of audit work coincides with City’s schedule.

2. Technical experience of the firm.

A. Auditing of the type under consideration.

B. Auditing similar entities.

3. Qualifications of staff to be assigned to audit; education, including continuing education courses taken during the past three years, position in the firm, and years and types of experience will be considered.

A. Qualifications of the supervisory personnel and of the audit team doing the fieldwork.

B. General direction and supervision to be exercised over the audit team by the firm’s management personnel.

4. Size and structure of the firm.

5. Firm’s ability to provide timely assistance to the City.

6. References
C. Complete Cost of Service

1. Cost, although a significant factor, is not the dominate factor. If all other evaluation criteria are relatively equal, cost could be the determining factor.

VII. ATTACHMENTS
A. Tentative RFP project Schedule
B. Historical Schedule of Fees
C. City of Redding Consulting and Professional Services Contract (shell document).

By submitting a proposal to the City of Redding, you are agreeing to use the City’s contract document as the basis for the resulting contract. Pay attention to the specific, firm insurance requirements indicated in the contract shell. In addition, the winning bidder agrees as part of the contract to sign the appropriate federal clauses as required by the U.S. Department of Transportation, Federal Transit Packet Pg. 416 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 17 Administration.

See section 5 of the City of Redding Consulting and Professional Services Contract for insurance requirements
D. Set of Federal Clauses from the Federal Transit Administration Fill out, sign and submit:
 Acknowledgement of Receipt and Certification of Compliance with Federal Contract Clauses
 Certification Regarding Lobbying
 Government-Wide Debarment and Suspension
 Disadvantaged Business Enterprise Information Form
 Disclosure of Conflicts of Interest
 Notification to Agency
E. RFP General Conditions
Packet Pg. 417 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

ATTACHMENT A

TENTATIVE RFP SCHEDULE
Notice of RFP Tuesday, June 21, 2022
Deadline for Submitting Questions by 5:00 p.m., PST Thursday, July 7, 2022 Addendum Issued, if Any, No Later Than Friday, July, 15, 2022 Submission due to City Clerk before 3:00 p.m., PST Thursday, July 28, 2022 Evaluation Completed by Friday, August 12, 2022
Oral Interviews, if Necessary, Week of Monday, August 22, 2022 Recommended Award to Audit Committee Tuesday, September 20, 2022 Recommended Award to City Council Tuesday, October 4, 2022 Contract Commences July 1, 2023
Packet Pg. 418 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

SCHEDULE OF FEES
FOR

CITY OF REDDING AND ITS LEGAL AGENCIES
Fiscal Year Ending Deliverable Fee Total Fees
June 30, 2016 $59,500
June 30, 2017 $61,285
June 30, 2018 $63,124
June 30, 2019 $65,017
June 30, 2020 $66,968
June 30, 2021 $66,972
City of Redding (COR) $36,019
Redding Area Bus Authority $7,316
Housing Authority of COR $11,256
Single Audit (3 programs) $10,130
Passenger Facilities charges $1,688
GANN Appropriations Limit $563
June 30, 2022 $66,972

ATTACHMENT B
Packet Pg. 419 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 1
Rev. 6/15

CITY OF REDDING

CONSULTING AND PROFESSIONAL SERVICES CONTRACT
THIS CONTRACT is made at Redding, California, by and between the City of Redding (“City”), a municipal corporation, and _______________ (“Consultant”) for the purpose of _______________.

WHEREAS, City does not have sufficient personnel to perform the services required herein thereby necessitating this Contract for personal services.

NOW, THEREFORE, the Parties covenant and agree, for good consideration hereby acknowledged, as follows:

SECTION 2. COMPENSATION AND REIMBURSEMENT OF COSTS
A. City shall pay Consultant for services rendered pursuant to this Contract, at the times and in the manner set forth in Exhibit B, attached and incorporated herein, in a total amount not to exceed _______________ ($_____). This sum includes all out-of-pocket travel, lodging and incidental expenses incurred by Consultant that are reasonably associated with the provision of services under this Contract. The payments specified herein shall be the only payments to be made to Consultant for services rendered pursuant to this Contract.

C. All correct, complete and undisputed invoices sent by Consultant to City shall be paid within thirty (30) calendar days of receipt.

SECTION 3. TERM AND TERMINATION
A. Consultant shall commence work on or about _______________ and complete said work no later than _______________. Time is of the essence.

B. If Consultant fails to perform its duties to the satisfaction of City, or if consultant fails to fulfill in a timely and professional manner its obligations under this Packet Pg. 420 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 2
Rev. 6/15
Contract, then City shall have the right to terminate this Contract effective immediately upon City giving written notice thereof to Consultant.

C. Either Party may terminate this Contract without cause on thirty (30) calendar days’ written notice. Notwithstanding the preceding, if the term set forth in Section 3.A. of this Contract exceeds ninety (90) calendar days in duration, Consultant’s sole right to terminate shall be limited to termination for cause.

D. Consultant hereby acknowledges and agrees that the obligation of City to pay under this Contract is contingent upon the availability of City’s funds which are appropriated or allocated by the City Council. Should the funding for the project and/or work set forth herein not be appropriated or allocated by the City Council, City may terminate this Agreement by furnishing at least thirty (30) calendar days’ written notice of its intention to terminate. In the event of a termination pursuant to this subdivision, Consultant shall not be entitled to a remedy of acceleration of payments due over the term of this Agreement. The Parties acknowledge and agree that the power to terminate described herein is required by Article 16, Section 18, of the California Constitution, and that constitutional provision supersedes any law, rule, regulation or statute which conflicts with the provisions of this Section.

E. In the event that City gives notice of termination, Consultant shall promptly provide to City any and all finished and unfinished reports, data, studies, photographs, charts or other work product prepared by Consultant pursuant to this Contract. City shall have full ownership, including, but not limited to, intellectual property rights, and control of all such finished and unfinished reports, data, studies, photographs, charts or other work product.

F. In the event that City terminates the Contract, City shall pay Consultant the reasonable value of services rendered by Consultant pursuant to this Contract; provided, however, that City shall not in any manner be liable for lost profits which might have been made by Consultant had Consultant completed the services required by this Contract. Consultant shall, not later than ten (10) calendar days after termination of this Contract by City, furnish to City such financial information as in the judgment of the City’s representative is necessary to determine the reasonable value of the services rendered by Consultant.

G. In no event shall the termination or expiration of this Contract be construed as a waiver of any right to seek remedies in law, equity or otherwise for a Party’s failure to perform each obligation required by this Contract.

SECTION 4. MISCELLANEOUS TERMS AND CONDITIONS OF CONTRACT A. City shall make its facilities accessible to Consultant as required for Consultant’s performance of its services under this Contract, and, upon request of Consultant, provide labor and safety equipment as required by Consultant for such access.

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B. Pursuant to the City’s business license ordinance, Consultant shall obtain a City business license prior to commencing work.

C. Consultant represents and warrants to City that it has all licenses, permits, qualifications and approvals of any nature whatsoever that are legally required for Consultant to practice its profession. Consultant represents and warrants to City that Consultant shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Contract any licenses, permits and approvals that are legally required for Consultant to practice its profession.

D. Consultant shall, during the entire term of this Contract, be construed to be an independent contractor and nothing in this Contract is intended, nor shall it be construed, to create an employer/employee relationship, association, joint venture relationship, trust or partnership or to allow City to exercise discretion or control over the professional manner in which Consultant performs under this Contract.

Any and all taxes imposed on Consultant’s income, imposed or assessed by reason of this Contract or its performance, including but not limited to sales or use taxes, shall be paid by Consultant. Consultant shall be responsible for any taxes or penalties assessed by reason of any claims that Consultant is an employee of City.

Consultant shall not be eligible for coverage under City’s workers’ compensation insurance plan, benefits under the Public Employee Retirement System or be eligible for any other City benefit.

E. No provision of this Contract is intended to, or shall be for the benefit of, or construed to create rights in, or grant remedies to, any person or entity not a party hereto.

F. No portion of the work or services to be performed under this Contract shall be assigned, transferred, conveyed or subcontracted without the prior written approval of City. Consultant may use the services of independent contractors and subcontractors to perform a portion of its obligations under this Contract with the prior written approval of City. Independent contractors and subcontractors shall be provided with a copy of this Contract and Consultant shall have an affirmative duty to assure that said independent contractors and subcontractors comply with the same and agree to be bound by its terms. Consultant shall be the responsible party with respect to all actions of its independent contractors and subcontractors, and shall obtain such insurance and indemnity provisions from its contractors and subcontractors as City’s Risk Manager shall determine to be necessary.

G. Consultant, at such times and in such form as City may require, shall furnish City with such periodic reports as it may request pertaining to the work or services undertaken pursuant to this Contract, the costs or obligations incurred or to be incurred in connection therewith, and any other matters covered by this Contract.

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H. Consultant shall maintain accounts and records, including personnel, property and financial records, adequate to identify and account for all costs pertaining to this Contract and such other records as may be deemed necessary by City to assure proper accounting for all project funds. These records shall be made available for audit purposes to state and federal authorities, or any authorized representative of City. Consultant shall retain such records for three (3) years after the expiration of this Contract, unless prior permission to destroy them is granted by City.

I. Consultant shall perform all services required pursuant to this Contract in the manner and according to the standards observed by a competent practitioner of Consultant’s profession. All products of whatsoever nature which Consultant delivers to City pursuant to this Contract shall be prepared in a professional manner and conform to the standards of quality normally observed by a person practicing the profession of Consultant and its agents, employees and subcontractors assigned to perform the services contemplated by this Contract.

J. All completed reports and other data or documents, or computer media including diskettes, and other materials provided or prepared by Consultant in accordance with this Contract are the property of City, and may be used by City. City shall have all intellectual property rights including, but not limited to, copyright and patent rights, in said documents, computer media, and other materials provided by Consultant. City shall release, defend, indemnify and hold harmless Consultant from all claims, costs, expenses, damage or liability arising out of or resulting from City’s use or modification of any reports, data, documents, drawings, specifications or other work product prepared by Consultant, except for use by City on those portions of the City’s project for which such items were prepared.

K. Consultant, including its employees, agents, and subconsultants, shall not maintain or acquire any direct or indirect interest that conflicts with the performance of this Contract. Consultant shall comply with all requirements of the Political Reform Act (Government Code § 8100 et seq.) and other laws relating to conflicts of interest, including the following: 1) Consultant shall not make or participate in a decision made by City if it is reasonably foreseeable that the decision may have a material effect on Consultant’s economic interest, and 2) if required by the City Attorney, Consultant shall file financial disclosure forms with the City Clerk.

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SECTION 5. INSURANCE
A. Unless modified in writing by City’s Risk Manager, Consultant shall maintain the following noted insurance during the duration of the Contract:

Coverage Required Not Required
Commercial General Liability X
Comprehensive Vehicle Liability X
Workers’ Compensation and Employers’ Liability X
Professional Liability (Errors and Omissions) X
(Place an “x” in the appropriate box)
B. Coverage shall be at least as broad as:

1. Insurance Services Office form number CG-0001, Commercial General Liability Insurance, in an amount not less than $1,000,000 per occurrence and $2,000,000 general aggregate for bodily injury, personal injury and property damage;

2. Insurance Services Office form number CA-0001 (Ed. 1/87), Comprehensive Automobile Liability Insurance, which provides for total limits of not less than $1,000,000 combined single limits per accident applicable to all owned, non-owned and hired vehicles;

3. Statutory Workers’ Compensation required by the Labor Code of the State of California and Employers' Liability Insurance in an amount not less than $1,000,000 per occurrence. Both the Workers’ Compensation and Employers' Liability policies shall contain the insurer's waiver of subrogation in favor of City, its elected officials, officers, employees, agents and volunteers;

4. Professional Liability (Errors and Omissions) Insurance, appropriate to Consultant’s profession, against loss due to error or omission or malpractice in an amount not less than $1,000,000.

5. The City does not accept insurance certificates or endorsements with the wording “but only in the event of a named insured’s sole negligence” or any other verbiage limiting the insured’s insurance responsibility.

C. Any deductibles or self-insured retentions must be declared to and approved by City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its elected officials, officers, employees, agents and volunteers; or the Consultant shall procure a bond Packet Pg. 424 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 6
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guaranteeing payment of losses and related investigations, claims administration and defense expenses.

D. The General Liability shall contain or be endorsed to contain the following provisions:

1. City, its elected officials, officers, employees, and agents are to be covered as additional insured as respects liability arising out of work or operations performed by or on behalf of Consultant; premises owned, leased or used by Consultant; or automobiles owned, leased, hired or borrowed by Consultant.

The coverage shall contain no special limitations on the scope of protection afforded to City, its elected officials, officers, employees, agents and volunteers.

2. The insurance coverage of Consultant shall be primary insurance as respects City, its elected officials, officers, employees, agents and volunteers. Any insurance or self-insurance maintained by City, its elected officials, officers, employees, agents and volunteers, shall be in excess of Consultant’s insurance and shall not contribute with it.

3. Coverage shall state that the insurance of Consultant 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.

4. Each insurance policy required by this Contract shall be endorsed to state that coverage shall not be canceled except after thirty (30) calendar days' prior written notice has been given to City. In addition, Consultant agrees that it shall not reduce its coverage or limits on any such policy except after thirty (30) calendar days’ prior written notice has been given to City.

E. Insurance is to be placed with insurers with a current A.M.Best’s rating of no less than A-VII.

F. Consultant shall designate the City of Redding as a Certificate Holder of the insurance. Consultant shall furnish City with certificates of insurance and original endorsements effecting the coverages required by this clause. Certificates and endorsements shall be furnished to: Risk Management Department, City of Redding, 777 Cypress Avenue, Redding, CA 96001. The certificates and endorsements for each insurance policy are to be signed by a person authorized by the insurer to bind coverage on its behalf. All endorsements are to be received and approved by the City’s Risk Manager prior to the commencement of contracted services. City may withhold payments to Consultant if adequate certificates of insurance and endorsements required have not been provided, or not been provided in a timely manner.

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G. The requirements as to the types and limits of insurance coverage to be maintained by Consultant as required by Section 5 of this Contract, and any approval of said insurance by City, are not intended to and will not in any manner limit or qualify the liabilities and obligations otherwise assumed by Consultant pursuant to this Contract, including, without limitation, provisions concerning indemnification.

H. If any policy of insurance required by this Section is a “claims made” policy, pursuant to Code of Civil Procedure § 342 and Government Code § 945.6, Consultant shall keep said insurance in effect for a period of eighteen (18) months after the termination of this Contract.

I. If any damage, including death, personal injury or property damage, occurs in connection with the performance of this Contract, Consultant shall immediately notify City’s Risk Manager by telephone at (530) 225-4068. No later than three (3) calendar days after the event, Consultant shall submit a written report to City’s Risk Manager containing the following information, as applicable: 1) name and address of injured or deceased person(s); 2) name and address of witnesses; 3) name and address of Consultant’s insurance company; and 4) a detailed description of the damage and whether any City property was involved.

SECTION 6. INDEMNIFICATION AND HOLD HARMLESS
A. Consistent with California Civil Code § 2782.8, when the services to be provided under this Contract are design professional services to be performed by a design professional, as that term is defined under Section 2782.8, Consultant shall, to the fullest extent permitted by law, indemnify protect, defend and hold harmless, City, its elected officials, officers, employees, and agents, and each and every one of them, from and against all actions, damages, costs, liability, claims, losses, penalties and expenses (including, but not limited to, reasonable attorney’s fees of the City Attorney or legal counsel retained by City, expert fees, litigation costs, and investigation costs) of every type and description to which any or all of them may be subjected by reason of, or resulting from, directly or indirectly, the negligence, recklessness, or willful misconduct of Consultant, its officers, employees or agents in the performance of professional services under this Contract, except when liability arises due to the sole negligence, active negligence or misconduct of the City.

B. Other than in the performance of professional services by a design professional, which is addressed solely by subdivision (A) of this Section, and to the fullest extent permitted by law, Consultant shall indemnify protect, defend and hold harmless, City, its elected officials, officers, employees, and agents, and each and every one of them, from and against all actions, damages, costs, liability, claims, losses, penalties and expenses (including, but not limited to, reasonable attorney’s fees of the City Attorney or legal counsel retained by City, expert fees, litigation costs, and investigation costs) of every type and description to which any or all of them may be subjected by reason of the performance of the services required under Packet Pg. 426 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 8
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this Contract by Consultant its officers, employees or agents in the performance of professional services under this Contract, except when liability arises due to the sole negligence, active negligence or misconduct of the City.

C. The Consultant’s obligation to defend, indemnify and hold harmless shall not be excused because of the Consultant’s inability to evaluate liability. The Consultant shall respond within thirty (30) calendar days to the tender of any claim for defense and indemnity by the City, unless this time has been extended in writing by the City. If the Consultant fails to accept or reject a tender of defense and indemnity in writing delivered to City within thirty (30) calendar days, in addition to any other remedy authorized by law, the City may withhold such funds the City reasonably considers necessary for its defense and indemnity until disposition has been made of the claim or until the Consultant accepts or rejects the tender of defense in writing delivered to the City, whichever occurs first. This subdivision shall not be construed to excuse the prompt and continued performance of the duties required of Consultant herein.

D. The obligation to indemnify, protect, defend, and hold harmless set forth in this Section applies to all claims and liability regardless of whether any insurance policies are applicable. The policy limits of said insurance policies do not act as a limitation upon the amount of indemnification to be provided by Contractor.

E. City shall have the right to approve or disapprove the legal counsel retained by Consultant pursuant to this Section to represent City’s interests. City shall be reimbursed for all costs and attorney's fees incurred by City in enforcing the obligations set forth in this Section.

SECTION 7. CONTRACT INTERPRETATION, VENUE AND ATTORNEY FEES A. This Contract shall be deemed to have been entered into in Redding, California. All questions regarding the validity, interpretation or performance of any of its terms or of any rights or obligations of the parties to this Contract shall be governed by California law. If any claim, at law or otherwise, is made by either party to this Contract, the prevailing party shall be entitled to its costs and reasonable attorneys' fees.

B. This document, including all exhibits, contains the entire agreement between the parties and supersedes whatever oral or written understanding each may have had prior to the execution of this Contract. This Contract shall not be altered, amended or modified except by a writing signed by City and Consultant. No verbal agreement or conversation with any official, officer, agent or employee of City, either before, during or after the execution of this Contract, shall affect or modify any of the terms or conditions contained in this Contract, nor shall any such verbal agreement or conversation entitle Consultant to any additional payment whatsoever under the terms of this Contract.

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C. No covenant or condition to be performed by Consultant under this Contract can be waived except by the written consent of City. Forbearance or indulgence by City in any regard whatsoever shall not constitute a waiver of the covenant or condition in question. Until performance by Consultant of said covenant or condition is complete, City shall be entitled to invoke any remedy available to City under this Contract or by law or in equity despite said forbearance or indulgence.

D. If any portion of this Contract or the application thereof to any person or circumstance shall be invalid or unenforceable to any extent, the remainder of this Contract shall not be affected thereby and shall be enforced to the greatest extent permitted by law.

E. The headings in this Contract are inserted for convenience only and shall not constitute a part hereof. A waiver of any party of any provision or a breach of this Contract must be provided in writing, and shall not be construed as a waiver of any other provision or any succeeding breach of the same or any other provisions herein.

F. Each Party hereto declares and represents that in entering into this Contract, it has relied and is relying solely upon its own judgment, belief and knowledge of the nature, extent, effect and consequence relating thereto. Each Party further declares and represents that this Contract is made without reliance upon any statement or representation not contained herein of any other Party or any representative, agent or attorney of the other Party. The Parties agree that they are aware that they have the right to be advised by counsel with respect to the negotiations, terms, and conditions of this Contract and that the decision of whether or not to seek the advice of counsel with respect to this Contract is a decision which is the sole responsibility of each of the Parties. Accordingly, no party shall be deemed to have been the drafter hereof, and the principle of law set forth in Civil Code § 1654 that contracts are construed against the drafter shall not apply.

G. Each of the Parties hereto hereby irrevocably waives any and all right to trial by jury in any action, proceeding, claim or counterclaim, whether in contract or tort, at law or in equity, arising out of or in any way related to this Agreement or the transactions contemplated hereby. Each Party further waives any right to consolidate any action which a jury trial has been waived with any other action in which a jury trial cannot be or has not been waived.

H. In the event of a conflict between the term and conditions of the body of this Contract and those of any exhibit or attachment hereto, the terms and conditions set forth in the body of this Contract proper shall prevail. In the event of a conflict between the terms and conditions of any two or more exhibits or attachments hereto, those prepared by City shall prevail over those prepared by Consultant.

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SECTION 8. SURVIVAL
The provisions set forth in Sections 3 through 7, inclusive, of this Contract shall survive termination of the Contract.

SECTION 9. COMPLIANCE WITH LAWS - NONDISCRIMINATION
A. Consultant shall comply with all applicable laws, ordinances and codes of federal, state and local governments.

B. In the performance of this Contract, Consultant shall not discriminate against any employee or applicant for employment because of race, color, ancestry, national origin, religious creed, sex, sexual orientation, disability, age, marital status, political affiliation, or membership or nonmembership in any organization.

Consultant shall take affirmative action to ensure applicants are employed and that employees are treated during their employment without regard to their race, color, ancestry, national origin, religious creed, sex, sexual orientation, disability, age, marital status, political affiliation, or membership or nonmembership in any organization. Such actions shall include, but not be limited to, the following:
employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination, rates of pay or other forms of compensation and selection for training.

SECTION 10. REPRESENTATIVES
A. City’s representative for this Contract is _______________, telephone number (530) _______________, fax number (530) _______________. All of Consultant’s questions pertaining to this Contract shall be referred to the above-named person, or to the representative's designee.

B. Consultant’s representative for this Contract is _______________, telephone number (___) _________________, fax number (___) _______________. All of City’s questions pertaining to this Contract shall be referred to the above-named person.

C. The representatives set forth herein shall have authority to give all notices required herein.

SECTION 11. NOTICES
A. All notices, requests, demands and other communications hereunder shall be deemed given only if in writing signed by an authorized representative of the sender (may be other than the representatives referred to in Section 10) and delivered by facsimile, with a hard copy mailed first class, postage prepaid; or when sent by a Packet Pg. 429 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ____________________________________________________________________________________________ Consulting and Professional Services Agreement Page 11
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courier or an express service guaranteeing overnight delivery to the receiving party, addressed to the respective parties as follows:

To City: To Consultant:

B. Either party may change its address for the purposes of this paragraph by giving written notice of such change to the other party in the manner provided in this Section.

C. Notice shall be deemed effective upon: 1) personal service; 2) two calendar days after mailing or transmission by facsimile, whichever is earlier.

SECTION 12. AUTHORITY TO CONTRACT
A. Each of the undersigned signatories hereby represents and warrants that they are authorized to execute this Contract on behalf of the respective parties to this Contract; that they have full right, power and lawful authority to undertake all obligations as provided in this Contract; and that the execution, performance and delivery of this Contract by said signatories has been fully authorized by all requisite actions on the part of the respective parties to this Contract.

B. When the Mayor is signatory to this Contract, the City Manager and/or the Department Director having direct responsibility for managing the services provided herein shall have authority to execute any amendment to this Contract which does not increase the amount of compensation allowable to Consultant or otherwise substantially change the scope of the services provided herein.

SECTION 13. DATE OF CONTRACT
The date of this Contract shall be the date it is signed by City.

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IN WITNESS WHEREOF, City and Consultant have executed this Contract on the days and year set forth below:

CITY OF REDDING,
A Municipal Corporation
Dated: ___________, 20____ __________________________________ By:

ATTEST: APPROVED AS TO FORM:

BARRY E. DeWALT
City Attorney
__________________________________ ___________________________________ PAMELA MIZE, City Clerk By:

CONSULTANT
Dated: ___________, 20____ ___________________________________ By:

Tax ID No.:________________________
Packet Pg. 431 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

FEDERALLY REQUIRED CONTRACT CLAUSES

PROFESSIONAL SERVICES
The required FTA Grant Contract Provisions set forth herein shall be incorporated into and become part of the contemplated contract documents executed in connection with an award of this contract to the Vendor.

In case of any conflict or discrepancy, the FTA Grant Contract Provisions set forth herein shall prevail over all other terms and conditions contained in the RFB, the contents of the successful proposal, and/or the Professional Services Agreement.

This Contract is subject to a financial assistance contract between RABA and the United States of America (hereinafter "Federal Government"), acting through the Department of Transportation (hereinafter "U.S.

DOT"), and Federal Transit Administration (hereinafter "FTA"). Contractor shall at all times comply with all applicable FTA regulations, policies, procedures and directives including without limitation those listed directly or by reference in the FTA Master Agreement between RABA and FTA, as amended, and are incorporated herein by this reference. Contractor shall comply with these FTA requirements and as they may be amended or promulgated from time to time during the term of this Contract. The Contractor shall not perform any act, fail to perform any act, or refuse to comply with any RABA directives, which would cause RABA to be in violation of FTA requirements. Contractor's failure to comply with these FTA requirements and RABA directives shall constitute a material breach of this Contract.

If FTA requires any change to this Contract to comply with its requirements, both parties agree to amend this Contract as required by FTA. If such changes cause an increase or decrease in the work to be performed by Contractor or the time for such performance, then the compensation to be paid Contractor and time of performance shall be equitably adjusted.

1. FLY AMERICA
Applies to all contractsGREATER THAN $10,000 that include air transportation of persons or property between US and foreign or between foreign places.

Flows down to first tier contractors and lower tier contractors and subcontractors.

Contractor agrees to comply with 49 U.S.C. 40118 (the "Fly America" Act) in accordance with the General Services Administration's regulations at 41 CFR Part 301-10, which provide that recipients and subrecipients of Federal funds and their contractors are required to use U.S. Flag air carriers for U.S Government-financed international air travel and transportation of their personal effects or property, to the extent such service is available, unless travel by foreign air carrier is a matter of necessity, as defined by the Fly America Act. Contractorshall submit, if a foreign air carrier was used, an appropriate certification or memorandum adequately explaining why service by a U.S. flag air carrier was not available or why it was necessary to use a foreign air carrier and shall, in any event, provide a certificate of compliance with the Fly America requirements. Contractor agrees to include the requirements of this section in all subcontracts that may involve international air transportation.

2. BUY AMERICA
Applies to Construction, Equip & Supplies, or Rolling Stock contract GREATER THAN $100,000 DOES NOT APPLY TO THIS CONTRACT.

Packet Pg. 432 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

3. CARGO PREFERENCE
Applies to all contracts GREATER THAN $2,500 involving equipment, materials, or commodities which may be transported by ocean vessels.

Flow Down: Applies to all subcontracts when the subcontract may be involved with the transport of equipment, material, or commodities by ocean vessel.

Contractor agrees:
a. to use privately owned United States-Flag commercial vessels to ship at least 50 percent of the gross tonnage (computed separately for dry bulk carriers, dry cargo liners, and tankers) involved, whenever shipping any equipment, material, or commodities pursuant to the underlying contract to the extent such vessels are available at fair and reasonable rates for United States-Flag commercial vessels; b. to furnish within 20 working days following the date of loading for shipments originating within the United States or within 30 working days following the date of leading for shipments originating outside the United States, a legible copy of a rated, "on-board" commercial ocean bill-of -lading in English for each shipment of cargo described in the preceding paragraph to the Division of National Cargo, Office of Market Development, Maritime Administration, Washington, DC 20590 and to the FTA recipient (through the Contractor in the case of a subcontractor's bill-of-lading.) c. to include these requirements in all subcontracts issued pursuant to this contract when the subcontract may involve the transport of equipment, material, or commodities by ocean vessel.

4. SEISMIC SAFETY
Applies to Construction and A&E contracts GREATER THAN $2,500 for any new building or addition to existing building that will be designed and constructed in accordance with the standards for seismic safety.

DOES NOT APPLY TO THIS CONTRACT.

5. ENERGY CONSERVATION
Applies to mandatory standards and polices relating to energy efficiency on all contracts GREATER THAN $10,000.

Flows down to all third party contractors and their contracts at every tier.

Contractor shall comply with mandatory standards and policies relating to energy efficiency that are contained in the State Energy Conservation Plan issued in compliance with the Energy Policy and Conservation Act, 42 U.S.C. '6321 et seq. and 49 CFR Part 18.

6. CLEAN WATER ACT
Applies to all contracts and subcontracts GREATER THAN $100,000.

Contractor agrees to comply with all applicable standards, orders or regulations issued pursuant to the Federal Water Pollution Control Act, as amended, 33 U.S.C. 1251 et seq. Contractor agrees to report each violation to the RABA and understands and agrees that the RABA will, in turn, report each violation as required to assure notification to FTA and the appropriate EPA Regional Office.

Contractor also agrees to include these requirements in each subcontract exceeding $100,000 financed in whole or in part with Federal assistance provided by FTA.

Packet Pg. 433 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

7. LOBBYING RESTRICTIONS
Applies to Construction, Rolling Stock, Professional Services, and A&E contracts GREATER THAN $100,000.

Byrd Anti-Lobbying Amendment, 31 U.S.C. 1352, as amended by the Lobbying Disclosure Act of 1995, P.L. 104-65 [to be codified at 2 U.S.C. ' 1601, et seq.] Micro-purchases are defined as those purchases under $2,500. These requirements do not apply to micro-purchases.

Lobbying requirements mandate the maximum flow down, pursuant to Byrd Anti-Lobbying Amendment.

A bidder or offeror must submit to RABA the appropriate Certification Regarding Lobbying (attached as Exibit C herein) with all bids or offers on FTA-funded Construction, RS, PS, and A&E contracts GREATER THAN $100,000, except those subject to a general waiver. Bids or offers that are not accompanied by a completed certification must be rejected as nonresponsive.

Clause and specific language herein are mandated by 49 CFR Part 19, Appendix A Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier shall also disclose the name of any registrant under the Lobbying Disclosure Act of 1995 who has made lobbying contacts on its behalf with non-Federal funds with respect to that Federal contract, grant or award covered by 31 U.S.C. 1352. Such disclosures are forwarded from tier to tier up to the recipient.

8. ACCESS TO RECORDS AND REPORTS
Applies to Construction, Rolling Stock, Professional Services, and A&E contracts GREATER THAN $10,000.

Flow Down: The FTA does not require the inclusion of these requirements in subcontracts.

Contractor agrees to provide the RABA, the FTA Administrator, the Comptroller General of the United States or any of their authorized representatives access to any books, documents, papers and records of the Contractor which are directly pertinent to this contract for the purposes of making audits, examinations, excerpts and transcriptions. Contractor also agrees, pursuant to 49 C.F.R. 633.17 to provide the FTA Administrator or his authorized representatives including any PMO contractor access to Contractor'srecords and construction sites pertaining to a major capital project, defined at 49 U.S.C. 5302(a)l, which is receiving federal financial assistance through the programs described at 49 U.S.C. 5307, 5309 or 5311. Contractor agrees to permit any of the foregoing parties to reproduce by any means whatsoever or to copy excerpts and transcriptions as reasonably needed.

Contractor agrees to maintain all books, records, accounts and reports required under this Contract for a period of not less than three years after the date of termination or expiration of this contract, except in the event of litigation or settlement of claims arising from the performance of this contract, in which case Contractor agrees to maintain same until the RABA, the FTA Administrator, the Comptroller General, or any of their duly authorized representatives, have disposed of all such litigation, appeals, claims or exceptions related thereto. (Reference 49 CFR 18.39(i)(l 1).) Packet Pg. 434 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

9. FEDERAL CHANGES
Applies to all contracts GREATER THAN $10,000.

Flows down appropriately to each applicable changed requirement.

Contractor shall at all times comply with all applicable FTA regulations, policies, procedures and directives, including without limitation those listed directly or by reference in the Master Agreement between RABA and FTA, as they may be amended or promulgated from time to time during the term of its contract with RABA. Contractor's failure to so comply shall constitute a material breach of its contract with RABA.

10. BONDING
Applies to Construction (or facility improvement contracts or subcontracts) GREATER THAN $100,000 DOES NOT APPLY TO THIS CONTRACT.

11. CLEAN AIR ACT
Applies to all contracts GREATER THAN$100,000, including indefinite quantities where the amount is expected to exceed $100,000 in a year
Flows down to all subcontracts which exceed $100,000.

Contractor agrees to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act, as amended, 42 U.S.C. '' 7401 et seq.

Contractor agrees to report each violation to the RABA and understands and agrees that the RABA will, in turn, report each violation as required to assure notification to FTA and the appropriate EPA Regional Office.

Contractor also agrees to include these requirements in each subcontract exceeding $100,000 financed in whole or in part with Federal assistance provided by FTA.

Contractor agrees to comply with the following EPA regulations as applicable: "Control of Air Pollution from Mobile Sources," 40 C.F.R. Part 85; "Control of Air Pollution from New and In-Use Motor Vehicles and New and In-Use Motor Vehicle Engines; Certification and Test Procedures," 40 C.F.R. Part 86; and "Fuel Economy of Motor Vehicles," 40 C.F.R. Part 600, and any revisions thereto.

12. RECYCLED PRODUCTS
Applies to all contracts GREATER THAN $10,000 for items designated by EPA when procuring $10,000 OR MORE PER YEAR.

Flows down to all contractors and subcontractors.

Contractor agrees to comply with all of the requirements of Section 6002 of the Resource Conservation and Recovery Act, as amended (42 U.S.C. 6962), including but not limited to the regulatory provisions of 40 CFR Part 247 and Executive Order 12873, as they may apply to the procurement of the items designated in Subpart B of 40 CFR Part 247.

13. DAVIS BACON AND COPELAND ANTI-KICKBACK ACTS - FEDERAL PREVAILING WAGE Applies to construction contracts GREATER THAN $2,000.

DOES NOT APPLY TO THIS CONTRACT.

Packet Pg. 435 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

14. CONTRACT WORK HOURS AND SAFETY STANDARDS ACT
Applies to Construction contracts--including actual construction, alteration, or repair including painting and decorating--GREATER THAN $100,000.

DOES NOT APPLY TO THIS CONTRACT.

15. NO GOVERNMENT OBLIGATION TO THIRD PARTIES
Applies to all contracts GREATER THAN $10,000.

Flow down: Although flow down is not required by statute or regulation for either primary contractors or subcontractors, the concept should flow down to all levels to clarify that the federal government does not have contractual liability.

A. RABA and Contractor acknowledge and agree that, notwithstanding any concurrence by the Federal Government in or approval of the solicitation or award of the underlying contract, absent the express written consent by the Federal Government, the Federal Government is not a party to the contract and shall not be subject to any obligations or liabilities to RABA, Contractor, or any other party (whether or not a party to that contract) pertaining to any matter resulting from the underlying contract.

B. Contractor agrees to include the above clause in each subcontract financed in whole or in part with Federal assistance provided by FTA. It is further agreed that the clause shall not be modified except to identify the subcontractor who will be subject to its provisions.

16. PROGRAM FRAUD AND FALSE OR FRAUDULENT STATEMENTS
Applies to all contracts GREATER THAN $10,000.

Flows down to contractors and subcontractors who make, present, or submit covered claims and statements.

Contractor acknowledges that the provisions of the Program Fraud Civil Remedies Act of 1986, as amended, 31 U.S.C. ' 3801 et seq. and U.S. DOT regulations, "Program Fraud Civil Remedies," 49 C.F.R.

Part 31, apply to its actions pertaining to this Project. Upon execution of the underlying contract, Contractor certifies or affirms the truthfulness and accuracy of any statement it has made, it makes, it may make, or causes to be made, pertaining to the underlying contract or the FTA assisted project for which this Contract work is being performed. In addition to other penalties that may be applicable, Contractorfurther acknowledgesthat if it makes, or causes to be made, a false, fictitious, or fraudulent claim, statement, submission, or certification, the Federal Government reserves the right to impose the penalties of the Program Fraud Civil Remedies Act of 1986 on Contractor to the extent the Federal Government deems appropriate.

Contractor also acknowledges that if it makes, or causes to be made, a false, fictitious, or fraudulent claim, statement, submission, or certification to the Federal Government under a contract connected with a project that is financed in whole or in part with Federal assistance originally awarded by FTA under authority of 49 U.S.C. ' 5307, the Government reserves the right to impose the penalties of 18 U.S.C. ' 1001 and 49 U.S.C. ' 5307(n)(l) on Contractor, to the extent the Federal Government deems appropriate.

Contractor agrees to include the above two clauses in each subcontract financed in whole or in part with Federal assistance provided by FTA. It is further agreed that the clauses shall not be modified, except to identify the subcontractor who will be subject to the provisions.

Packet Pg. 436 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

17. TERMINATION
Applies to all contracts GREATER THAN $10,000 (except contracts with nonprofit organizations and institutions of higher education).

RABA, by written notice, may terminate this contract, in whole or in part, when it is in the Government's interest. If this contract is terminated, RABA shall be liable only for payment under the payment provisions of this contract for services rendered before the effective date of termination.

18. GOVERNMENT-WIDE DEBARMENT AND SUSPENSION
Applies to all contracts and subcontracts at any level GREATER THAN OR EQUAL TO $25,000 as well as any contract or subcontract at any level for federally required auditing services (49 CFR

29.220(b).

Contractors who apply or bid for an award of $25,000 or more shallsubmit to RABA the appropriate Debarment and Suspension Certification (attached as Exibit D herein) with all bids or offers on FTAfunded contracts, except those subject to a general waiver.

This contract is a covered transaction for purposes of 49 CFR Part 29. As such, the contractor is required to verify that the contractor, its principals (as defined at 49 CFR 29.995) or affiliates (as defined at 49 CFR 29.905) are excluded or disqualified as defined at 49 CFR 29.940 and 29.945.

Contractor is required to comply with 49 CFR 29, Subpart C and must include the requirement to comply with 49 CFR 29, Subpart C in any lower tier covered transaction it enters into.

19. PRIVACY ACT
Applies to all contracts GREATER THAN $10,000 where RABA maintains files on drug and alcohol enforcement activities for the FTA.

Flows down to each third party contractor and their contracts at every tier.

Contractor agrees to comply with, and assures the compliance of its employees with, the information restrictions and other applicable requirements of the Privacy Act of 1974, U.S.C. '552(a). Among other things, Contractor agrees to obtain the express consent of the Federal Government before Contractor or its employees operate a system of records on behalf of the Federal Government. Contractor understands that the requirements of the Privacy Act, including the civil and criminal penalties for violation of that Act, apply to those individuals involved, and that failure to comply with the terms of the Privacy Act may result in termination of the underlying contract.

Contractor also agrees to include these requirements in each subcontract to administer any system of records on behalf of the Federal Government financed in whole or in part with Federal assistance provided by FTA.

Packet Pg. 437 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

20. CIVIL RIGHTS REQUIREMENTS
Applies to all contracts GREATER THAN $10,000.

Flows down to all third party contractors and their contracts at every tier.

The following Civil Rights requirements apply to the underlying contract:

A. Nondiscrimination - In accordance with Title VI of the Civil Rights Act, as amended, 42 U.S.C. § 2000d, section 303 of the Age Discrimination Act of 1975, as amended, 42 U.S.C. § 6102, section 202 of the Americans with Disabilities Act of 1990, 42 U.S.C. § 12132, and Federal transit law at 49 U.S.C. § 5332, Contractor agrees that it will not discriminate against any employee or applicant for employment because of race, color, creed, national origin, sex, age, or disability. In addition, the Contractor agrees to comply with applicable Federal implementing regulations and other implementing requirements FTA may issue.

B. Equal Employment Opportunity - The following equal employment opportunity requirements apply to the underlying contract:
(1) Race, Color, Creed, National Origin, Sex - In accordance with Title VII of the Civil Rights Act, as amended, 42 U.S.C. § 2000e, and Federal transit laws at 49 U.S.C. § 5332, Contractor agrees to comply with all applicable equal employment opportunity requirements of U.S.

Department of Labor (U.S. DOL) regulations, "Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor," 41 C.F.R. Parts 60 et seq ., (which implement Executive Order No. 11246, "Equal Employment Opportunity," as amended by Executive Order No. 11375, "Amending Executive Order 11246 Relating to Equal Employment Opportunity," 42 U.S.C. § 2000e note), and with any applicable Federal statutes, executive orders, regulations, and Federal policies that may in the future affect construction activities undertaken in the course of the Project. Contractor agrees to take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, creed, national origin, sex, or age. Such action shall include, but not be limited to, the following: employment, upgrading, demotion or transfer, recruitment or recruitment advertising, layoff or termination; rates of pay or other forms of compensation; and selection for training, including apprenticeship. In addition, Contractor agrees to comply with any implementing requirements FTA may issue. (2) Age - In accordance with section 4 of the Age Discrimination in Employment Act of 1967, as amended, 29 U.S.C. § § 623 and Federal transit law at 49 U.S.C. § 5332, Contractor agrees to refrain from discrimination against present and prospective employees for reason of age.

In addition, Contractor agrees to comply with any implementing requirements FTA may issue. (3) Disabilities - In accordance with section 102 of the Americans with Disabilities Act, as amended, 42 U.S.C. § 12112, Contractor agrees that it will comply with the requirements of U.S. Equal Employment Opportunity Commission, "Regulations to Implement the Equal Employment Provisions of the Americans with Disabilities Act," 29 C.F.R. Part 1630, pertaining to employment of persons with disabilities. In addition, Contractor agrees to comply with any implementing requirements FTA may issue.

C. Contractor also agrees to include these requirements in each subcontract financed in whole or in part with Federal assistance provided by FTA, modified only if necessary to identify the affected parties.

Packet Pg. 438 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

21. BREACHES AND DISPUTE RESOLUTION
Applies to all contracts GREATER THAN $100,000
Flows down to all tiers.

City of Redding contract requirements regarding disputes apply.

22. DISADVANTAGED BUSINESS ENTERPRISE (DBE)
APPLIES TO ALL CONTRACTS.

Requirements of clause subsection b flows down to subcontracts.

Contractors who apply or bid for an award of $10,000 or more shallsubmit to RABA the appropriate DBE certification (attached as Exhibit E herein) with all bids or offers on FTA-funded contracts, except those subject to a general waiver. Bids or offers that are not accompanied by a completed certification must be rejected as nonresponsive.

This contract is subject to the requirements of Title 49, Code of Federal Regulations, Part 26, Participation by Disadvantaged Business Enterprises in Department of Transportation Financial Assistance Programs. The national goal for participation of Disadvantaged Business Enterprises (DBE) is 10%. RABA's overall goal for DBE participation is .30%. A separate contract goal has not been established for this procurement.

Contractor shall not discriminate on the basis of race, color, national origin, or sex in the performance of this contract. The contractor shall carry out applicable requirements of 49 CFR Part 26 in the award and administration of this DOT-assisted contract. Failure by the contractor to carry out these requirements is a material breach of this contract, which may result in the termination of this contract or such other remedy as RABA deems appropriate. Each subcontract the contractor signs with a subcontractor must include the assurance in this paragraph (see 49 CFR 26.13(b)).

The successful bidder/offeror will be required to report its DBE participation obtained through raceneutral means throughout the period of performance.

Contractor is required to pay its subcontractors performing work related to this contract for satisfactory performance of that work no later than 30 days after the contractor’s receipt of payment for that work from RABA. In addition, the contractor is required to return any retainage payments to those subcontractors within 30 days after incremental acceptance of the subcontractor’s work by RABA and contractor’s receipt of the partial retainage payment related to the subcontractor’s work.

Contractor must promptly notify RABA whenever a DBE subcontractor performing work related to this contract is terminated or fails to complete its work, and must make good faith efforts to engage another DBE subcontractor to perform at least the same amount of work. The contractor may not terminate any DBE subcontractor and perform that work through its own forces or those of an affiliate without prior written consent of RABA.

Bids or offers that are not accompanied by a completed DBE certification must be rejected as nonresponsive.

Packet Pg. 439 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

23. INCORPORATION OF FEDERAL TRANSIT ADMINISTRATION (FTA) TERMS Applies to all contracts GREATER THAN $10,000.

The incorporation of FTA terms has unlimited flow down.

The preceding provisions include, in part, certain Standard Terms and Conditions required by DOT, whether or not expressly set forth in the preceding contract provisions. All contractual provisions required by DOT, as set forth in FTA Circular 4220.1F, dated November 1, 2008, are hereby incorporated by reference. Anything to the contrary herein notwithstanding, all FTA mandated terms shall be deemed to control in the event of a conflict with other provisions contained in this Agreement.

The Contractor shall not perform any act, fail to perform any act, or refuse to comply with any REDDING AREA BUS AUTHORITY requests, which would cause REDDING AREA BUS AUTHORITY to be in violation of the FTA terms and conditions.

Packet Pg. 440 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT A

ACKNOWLEDGEMENT OF RECEIPT AND

CERTIFICATION OF COMPLIANCE WITH FEDERAL CONTRACT CLAUSES To be completed for all procurements over $10,000.

Contractor/Vendor acknowledges receipt of the attached Federal Contract Clauses and certifies compliance with all federal requirements related to this Contract/Agreement.

Date ______________________________________________________ Signature ______________________________________________________ Company Name______________________________________________________ Title ______________________________________________________ The following Certifications are submitted along with this acknowledgement:

Yes N/A
  Certification Regarding Lobbying (for offers exceeding $100,000)   Government-wide Debarment and Suspension (for offers ∃ $25,000)  DBE Certification
 Conflict of Interest
The following clauses which apply only to contracts exceeding $100,000 do not apply to this contract:
 6. Clean Water Act
 7. Lobbying Restrictions
 11. Clean Air Act
 12. Recycled Products
 21. Breaches and Dispute Resolution
 Exhibit C Certificate for Lobbying
Packet Pg. 441 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services EXHIBIT C, 49 CFR PART 20--CERTIFICATION REGARDING LOBBYING Certification for Contracts, Grants, Loans, and Cooperative Agreements (To be submitted with each bid or offer exceeding $100,000) The undersigned Contractor certifies, to the best of his or her knowledge and belief, that:
(1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for making lobbying contacts to an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form--LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions [as amended by "Government wide Guidance for New Restrictions on Lobbying," 61 Fed. Reg. 1413 (1/19/96). Note: Language in paragraph (2) herein has been modified in accordance with Section 10 of the Lobbying Disclosure Act of 1995 (P.L. 104-65, to be codified at 2 U.S.C. 1601, et seq.)]
(3) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly.

This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by 31, U.S.C. § 1352 (as amended by the Lobbying Disclosure Act of 1995). Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.
[Note: Pursuant to 31 U.S.C. § 1352(c)(1)-(2)(A), any person who makes a prohibited expenditure or fails to file or amend a required certification or disclosure form shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such expenditure or failure.] Contractor certifies or affirms the truthfulness and accuracy of each statement of its certification and disclosure, if any. In addition, the Contractor understands and agrees that the provisions of 31 U.S.C. A 3801, et seq., apply to this certification and disclosure, if any.

EXHIBIT D

GOVERNMENT-WIDE DEBARMENT AND SUSPENSION
49 CFR Part 29
(To be submitted with each bid or offer equal to or exceeding $25,000) The Contractor certifies that, neither the Contractor firm nor any owner, partner, director, officer, or principal of the Contractor, nor any person in a position with management responsibility or responsibility for the administration of federal funds:
(a) Is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any federal or state department/agency; (b) Has within a three-year period preceding this certification been convicted of or had a civil judgment rendered against it for: commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public transaction or contract (federal, state, or local),; violation of federal or state antitrust statutes; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; (c) Is presently indicted for or otherwise criminally or civilly charged by a governmental entity (federal, state, or local) with commission of any of the offenses enumerated in paragraph (b) above; or, (d) Has within a three-year period preceding this certification had one or more public transactions or contracts (federal, state, or local) terminated for cause or default.

The contractor further certifies that it shall not knowingly enter into any transaction with any subcontractor, material supplier, or vendor who is debarred, suspended, declared ineligible, or voluntarily excluded from covered transactions by any federal or state department/agency.

Date ___________________________________________
Signature of Contractor's Authorized Official____________________________________________ Name of Contractor's Authorized Official_______________________________________________ Title of Contractor's Authorized Official________________________________________________ Company Name __________________________________________________________________ Company Address_________________________________________________________________ Company City/State/Zip Code________________________________________________________ Company Area Code/Telephone Number/E-Mail Address:
________________________________________________________________________________ The certification in this clause is a material representation of fact relied upon by RABA. If it is later determined that the bidder or proposer knowingly rendered an erroneous certification, in addition to remedies available to RABA, the Federal Government may pursue available remedies, including but not limited to suspension and/or debarment. The bidder or proposer agrees to comply with the requirements of 49 CFR 29, Subpart C while this offer is valid and throughout the period of any contract that may arise from this offer.

The bidder or proposer further agrees to include a provision requiring such compliance in its lower tier covered transactions.

Packet Pg. 443 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT E

DISADVANTAGED BUSINESS ENTERPRISE INFORMATION FORM
Background
The term "Disadvantaged Business Enterprise" or "DBE" means a for-profit small business concern as defined in Title 49, Part 26.5, Code of Federal Regulations (CFR). It is the policy of the Redding Area Bus Authority (RABA), the California Department of Transportation (CalTrans), and the U.S. Department of Transportation that DBE's have the maximum opportunity to participate in the performance of contracts financed in whole or in part with federal transportation funds. A certified DBE may participate in the performance of RABA contracts as a contractor, subcontractor, joint venture partner, or as a vendor of material or supplies.

Requirements and Purpose of Form
The awardee shall not discriminate on the basis of race, color, national origin, or sex in the award and performance of subcontracts. Even if no DBE participation will be reported, the awardee shall check the "No DBE Participation" option below (Option #1), and sign and return this form.

Resources
The California Unified Certification Program (CUCP) may be used for DBE certification and to identify firms eligible to participate as DBE's. The CUCP database may be accessed on-line at http://www.californiaucp.com. If you believe a firm is certified but cannot locate it in the CUCP database, you may contact the CalTrans Office of Certification toll free number 1-866-810-6346 for assistance. If you do not have internet access, you may order a written directory of certified DBE firms from the CalTrans Division of Procurement and Contracts/Publication Unit, 1900 Royal Oaks Drive, Sacramento, CA 95815, telephone 916-445-3520.

Demonstration of Good Faith Effort
DBE Utilization
(Awardee must check Option #1 or Option #2 below, provide required information regarding certified DBE's, and sign this Certification Page 2)
None? Initial Here and skip to Contractor Certification below. _________ Option #1 - No Certified DBE participation proposed for this contract Utilizing DBE? Initial Here and complete all info below. _________ Option #2 - It is proposed that the following DBE's be used on this contract (you may attach additional sheets if necessary).

Letter of Intent
Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

DBE E-Mail Address
Capacity of DBE (e.g. contractor, subcontractor, $ Amount DBE Participation vendor)
Packet Pg. 444 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Description of services or materials to be provided by DBE Packet Pg. 445 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

DBE E-Mail Address
Capacity of DBE (e.g. contractor, subcontractor, $ Amount DBE Participation vendor)
Description of services or materials to be provided by DBE Affirmation
The above-named DBE firm affirms that it will perform the portion of the contract for the estimated dollar value as stated above.

By __________________________________________________________ (Signature) (Title)
If the bidder/offeror does not receive award of the prime contract, any and all representations in this Letter of Intent and Affirmation shall be null and void.

Contractor Certification
Submitted by:

Signature Date
Print Name and Title
Name of Contractor, if different from Signatory
Packet Pg. 446 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT F

DISCLOSURE OF CONFLICTS OF INTEREST
It is RABA's policy that each entity that enters into a contract with RABA is required, prior to entering into such contract, to inform RABA of any real or apparent organizational conflict of interest. Such organizational conflict of interest exists when the nature of the work to be performed under a contract may, without some restriction on future activities, result in an unfair competitive advantage to the contractor, or may impact the contractor's objectivity in performing the contract work. Based on this policy:
a. The offeror shall provide a statement in its proposal which describes in a concise manner all past, present or planned organizational, financial, contractual or other interest(s) with RABA, or with an organization whose interests may be substantially affected by RABA activities, and which is related to the work under this solicitation. The interest(s) described shall include those of the proposer, its affiliates, proposed consultants, proposed subcontractors and key personnel of any of the above. Past interest shall be limited to within one year of the date of the offeror's technical proposal. Key personnel shall include any person owning more than 20% interest in the offeror, and the offeror's corporate officers, its senior managers and any employee who is responsible for making a decision or taking an action on this contract where the decision or action can have an economic or other impact on the interests of a regulated or affected organization. The offeror shall describe in detail why it believes, in light of the interest(s) identified in (a) above, that performance of the proposed contract can be accomplished in an impartial and objective manner.
b. In the absence of any relevant interestidentified in (a) above, the offeror shall submit in its proposal a statement certifying that to its best knowledge and belief no affiliation exists relevant to possible conflicts of interest. The offeror must obtain the same information from potential subcontractors prior to award of a subcontract.
c. The Purchasing Officer will review the statement submitted and may require additional relevant information from the offeror. All such information, and any other relevant information known to RABA, will be used to determine whether an award to the offeror may create a conflict of interest. If any such conflict of interest is found to exist, the Purchasing Officer may (1) disqualify the offeror, or (2) determine that it is otherwise in the best interest of RABA to contract with the offeror and include appropriate provisions to mitigate or avoid such conflict in the contract awarded. d. The refusal to provide the disclosure or representation, or any additional information required, may result in disqualification of the offeror for award. If nondisclosure or misrepresentation is discovered after award, the resulting contract may be terminated. If after award the Contractor discovers a conflict of interest with respect to the contract awarded as a result of this solicitation, which could not reasonably have been know prior to award, an immediate and full disclosure shall be made in writing to the Purchasing Officer. The disclosure shall include a full description of the conflict, a description of the action the contractor has taken, or proposes to take, to avoid or mitigate such conflict. The Purchasing Officer may, however, terminate the contract for convenience if he or she deems that termination is in the best interest of RABA.

Packet Pg. 447 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services  I believe a conflict exists or has existed in the past 12 month, and I have attached a statement describing such conflict in a concise manner.
 To the best of my knowledge and belief no affiliation exists relevant to possible conflicts of interest with specific regard to this contract.

Signature Date
Print Name and Title
Packet Pg. 448 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Notification to Agency
(Legal Matters pertaining to FTA)
Vendor hereby acknowledges that if a current or prospective legal matter that may affect the Federal Government interest in the contract emerges, Vendor must promptly inform the Redding Area Bu Authority so that it may notify the Federal Transit Administration and/or it’s designee, the California Department of Transportation.

Page 1 of 3 ends

CITY OF REDDING, CALIFORNIA

REQUEST FOR PROPOSALS

GENERAL CONDITIONS

1. PUBLIC INFORMATION
All submitted proposals and information included therein or attached thereto shall become public record upon their delivery to the City. Proposals may be reviewed by outside interested parties after all proposals received for a particular project have been reviewed and the intended awardee has been selected.

By submission of a proposal, Consultant understands and agrees that the City of Redding is subject to the California Public Records Act (Cal. Gov. Code section 62500 et seq.), and that all or part of the proposal submitted by Consultant may be subject to disclosure therein regardless of whether the proposal or part thereof is marked as proprietary. The City reserves sole discretion to determine whether disclosure is necessary under State law, and Consultant hereby releases City from all liability relating to such disclosure. City shall have no obligation to litigate the issue of disclosure under the Act on behalf of Consultant.

2. RFP ADDENDA
The City of Redding reserves the right to amend, alter, or revoke this RFP in any manner at any time. At the City’s sole discretion, modifications, clarifications, or additions will be distributed as an addendum to all known proposers. It is the responsibility of all interested parties to verify the existence of addenda (check Purchasing’s website at www.cityofredding.org/PurchasingBids or call/ email the stated City contact).

3. PROPOSAL PREPARATION COSTS
All costs incurred in the preparation and presentation of this proposal shall be wholly absorbed by the vendor.

4. PROPOSALS
All proposals will be firm for a period of ninety (90) calendar days following the required date of submission unless an alternate time frame is stated in the Request for Proposal.

5. DEVIATIONS
If there are any deviations from the specifications set forth herein, the bidder shall note the deviations in his proposal. Failure to note a deviation from the specifications may be grounds for rejection by the City of that particular proposal. Where deviations are noted, the City reserves the right to accept a proposal containing such deviations provided that, in the sole opinion of the City, the deviation or deviations so noted do not affect the overall capability of the alternative item or process proposed to perform the function for which it is to be acquired and such deviations result in lesser total cost to the City for the subject item or service.

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6. WITHDRAWAL OF PROPOSAL
Any proposer may withdraw their proposal, either personally or by written request at any time prior to the scheduled closing time for the receipt of proposals. Such requests are to be directed to the City Clerk.

7. SELECTION PROCEDURES
Proposals submitted will be subject to the City’s selection procedures for technical and/or professional consultants. Accordingly, final selection will be based upon overall capability to perform services and not exclusively upon cost of services.

The City may make any investigation it deems necessary to determine the ability of a Proposer to carry out the obligations indicated in the Request for Proposal and the submitted Proposal. At the City’s sole discretion, the Proposer shall furnish to the City all information and data for this purpose if materials submitted by, or investigation of, any Proposer fails to satisfy the City that the Proposer is properly qualified to carry out the stated obligations.

The City of Redding reserves the right to accept the proposal that is in the best interest of the City. The City’s decision shall be final.

8. RIGHT TO REJECT PROPOSALS
The City reserves the right to reject any and all proposals, to waive any non-material irregularities or information in any proposal, and to accept or reject any combination of items.

9. AWARD OF CONTRACT
The award of the contract, if it is awarded, shall be made on the basis of availability of budgeted funds and to a responsible Contractor who presents the best value to the City per Redding Municipal Code 4.20.040(C).

4.20.040(C) Procure for the city the needed quality in supplies, services and equipment that prove to be the best value to the city. Determination of best value may take into consideration additional elements beyond cost such as warranty, life cycle related costs, lead time, desired aesthetics, work experience as verified through references or work examples, vendor location, prior work with the city or other factors deemed relevant by the purchasing officer in the procurement of the needed supplies, equipment or work to be performed.

10. CITY OF REDDING BUSINESS LICENSE
The awarded Vendor/Consultant may be required to obtain a City of Redding Business License per Municipal Code 6.02 – Business Licenses.

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6.02.020 It is unlawful for any person to be engaged in business in the city without having a valid license from the city to do so, in compliance with any and all regulations contained in this chapter pertaining to the business, unless the person is exempt under the provisions of this chapter. No person who is an employee, or the direct representative of a licensee, shall be required to pay a license fee for doing any part of the work of the licensee.

The selected firm shall execute an agreement with the City within ten (10) working days after notification of selection, unless the time for execution has been extended for good cause at the sole discretion of the City. Failure of the selected firm to meet contract submission requirements (e.g. insurance) or failure to timely execute an agreement with the City may result, in the sole discretion of the City, a decision to select from the remaining proposers or to call for new proposals.

Rev. 07/17/20
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July 20, 2022
ORIGINAL TECHNICAL Proposal to provide professional
audit services to:

City of Redding, California
Schedule No. 5308
Prepared by:

Richard Gonzalez, CPA, Principal
[email protected]
Direct 916-677-5760
CLAconnect.com
CPAs | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

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Table of Contents
A. Submission of Proposals......................................................................................................... i

1. Organization Size and Years in Business......................................................................................1

2. Office location assigned to manage the engagement.................................................................2

3. Engagement Team .......................................................................................................................2

4. Range of activities performed......................................................................................................2

5. License to practice .......................................................................................................................3

6. Firm independence ......................................................................................................................3

7. Quality control procedures and peer review report ...................................................................3 .................................................................................... 4

1. Background and experience ........................................................................................................4

2. Continuity of service ..................................................................................................................10

3. Individuals to be assigned to the engagement..........................................................................10 .................................................................................... 11

1. Understanding of the work to be performed ............................................................................11

2. Work plan...................................................................................................................................19

3. Ability to identify audit costs.....................................................................................................20

4. Workpaper retention.................................................................................................................20

5. Ability to perform audit during normal business hours ............................................................21

6. Attachments, signed forms........................................................................................................22

7. Other relevant information .......................................................................................................31 Appendix................................................................................................................................... 1 A. Engagement team biographies....................................................................................................1 B. Quality control procedures and peer review report ...................................................................6 Packet Pg. 460 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit A. Submission of Proposals
July 20, 2022
Amber Edenburn, Purchasing Officer
City of Redding, California
777 Cypress Avenue
Redding, CA 96049-6071
RE: Request for Proposals (RFP) to Provide Audit Services to the City of Redding, CA, Schedule No. 5308 Dear Ms. Edenburn:

Thank you for inviting us to propose our services to you. We gladly welcome the opportunity to share our approach to helping the City of Redding (the City) meet its need for professional services. The enclosed proposal responds to your request for audit services for four fiscal years, beginning June 30, 2023, with an option for two, two fiscal year
We are confident that our extensive experience serving similar governmental entities, bolstered by our client-oriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the Industry-specialized insight and resources. eading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the City with their audit needs. In addition to your experienced local engagement team, the City will ha
resources.

OMB Uniform Guidance (UG) experience. CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services.

Strong methodology and responsive timeline. In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,100 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. We have developed a work plan that takes into consideration your unique needs as a governmental entity in California. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports.

Communication and proactive leadership. The City will benefit from a high level of hands-on service firms, our principal-to-staff ratio is similar to smaller firms allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the City and take an active role in addressing them.

CliftonLarsonAllen LLP
CLconnect.com
Packet Pg. 461 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit A focus on providing consistent, dependable service. We differ from other national firms in that our corporate practice focuses on the needs of non-SEC clients, thus allowing us to avoid the workload EC filing deadlines. CLA is
organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight. Therefore, the City will enjoy the service of members of our state and local government services team who understand the issues and environment critical to governmental entities.

Fresh perspective.
information systems, and financial and risk management policies and procedures. You will be served by an engagement team with enthusiasm and a desire to meet and exceed expectations. We are confident that our industry experience will bring to the City new ideas, creative approaches, and fresh opportunities to meet the financial management and accountability challenges before the City.

We are confident that our technical approach, insight, and resources will result in distinguished client service for the City. For ease of evaluation, the structure of our proposal follows your RFP section titled, .

Addenda At the time of this writing we have received addendum no.1 to the RFP for Schedule No. 5308.

We are eager to work with you and welcome the chance to present our proposal to the entire management team. If you have any questions about our offerings, please do not hesitate to contact me via the information below.

Sincerely,
CliftonLarsonAllen LLP
Richard Gonzalez, CPA
Principal
916-677-5760
[email protected]
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Why should the City of Redding choose
CLA?
With CLA by your side, you can find everything you need in one firm. We know your industry, and we want to
know you.

We have strong leadership and talent, commitment, and
enthusiasm to provide our governmental clients excellent service in a cost-effective manner. We commit to
providing you a high level of personalized, responsive
service. Communication is as important to us as it is to you.

Support at every turn
You can expect:

A proposed team of professionals carefully selected
for compatibility with the City . Your service team understands the strategic, operational, and regulatory issues impacting your organization. These professionals dedicate a substantial percentage of their time assisting the City with financial, regulatory, and information security matters.

Diversity, equity, and inclusion (DEI). We are dedicated to building a diverse, equitable, and inclusive culture that thrives on different beliefs and perspectives. Our DEI team identifies strategies that foster and support the many dimensions of diversity within the firm. When we embrace an inclusive culture, we can truly know and help each other and our clients
Efficiency. Our goal is to provide exceptional client service at the lowest possible cost. A well-planned and well-executed engagement by an experienced service team can minimize disruption to your staff and enable timely completion of all deliverables.

Experience and continuity. Each engagement team member has in-depth experience in state and local government accounting, auditing, or tax matters. We commit the necessary resources to provide quality client service and timely report delivery. We have an extensive local and national state and local government practice from which to draw resources.

Innovation at CLA
Artificial intelligence, machine learning, cryptocurrencies, and other technologies are disrupting the way we all do business. Disruption creates the need for innovation;
innovation is an opportunity to improve the way we do our work and interact with you. Our entrepreneurial culture requires us to embrace change wherever we find it, learn from it, and create approaches designed to make
interactions easier, more transparent, and more seamless.

We use a combination of technical and non-technical
means to improve efficiency, enhance quality, and make
your experience better.

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ge of
you and understanding of your industry so we can help you address the business issues you face.

Innovation at CLA is a purposeful approach to problem solving that transforms technology into better experiences for our clients.

The CLA Seamless Assurance Advantage (SAA)
The CLA Seamless Assurance Advantage (SAA) is an innovative approach to auditing that utilizes leading technologies, analytics, and audit methods to help solve client problems and create a seamless experience.

1. Organization Size and Years in Business
CLA exists to create opportunities for our clients, our people, and our communities through industry-focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. Our broad professional services allow us to serve clients more completely from startup to succession and beyond.

Our professionals are immersed in the industries they serve and have specialized knowledge of their operating and regulatory environments. With more than 7,500 people, 121 U.S. locations, and a global vision, we bring a wide array of approaches to help clients in all markets, foreign and domestic.

History of CLA
Established on January 2, 2012, CLA continues the legacy of quality, service, and experience that each Clifton Gunderson LLP and LarsonAllen LLP has built for more than 60 years. The joint firm is unsurpassed in the industry due to its deep industry specialization, seamless integrated capabilities, primary focus on privately held businesses and their owners as well as governmental and nonprofit organizations, and career-building strategy.

We continue to hold true to the values and culture that have made the individual practices successful in the past.

We promise to know you and help you
With CLA by your side, you can find everything you need in one firm. Professionally or personally, big or small, we can help you discover opportunities and achieve more than you believed possible.

2. Office location assigned to manage the engagement
Our firm takes the approach of matching staff among the best skill set to the engagement before considering geographic location of the staff. Assigning team members that specialize in working with state and local government of all sizes will provide the City among the best quality audit and will allow us to complete the audit in the most efficient and effective manner with little interruption to your staff.

The City will be primarily served by our industry-specialized state and local government engagement team in our Sacramento office located at:

CLA Sacramento (Roseville)
915 Highland Pointe Drive, Suite 300
Roseville, CA 95678
916-784-7800 | fax 916-784-7850

3. Engagement Team
An experienced engagement team has been aligned to
provide the most value to your organization. The team
members have performed numerous engagements of
this nature and can commit the resources necessary to
provide top quality service throughout the engagement.

Following are our proposed team members:

Engagement Team Title Role Experience
Richard (Rich) Gonzalez, CPA Principal Relationship and engagement principal 24+ Jeffrey (Jeff) Peek, CPA Principal State and local government technical resource principal 15+
Berrett Warnick, CPA Manager Engagement manager 14+
Joseph (Joey) Judson Senior Senior 5+
Detailed biographies including continuing professional education are available in Appendix A of this proposal.

4. Range of activities performed
CLA provides a full range of accounting and consulting services, including audit, tax, consulting, business outsourcing, wealth advisory, valuation and forensic services, internal technology security assessments, and several other services to multiple industries. CLA has 10 locations in California and has been providing services to clients throughout the state for more than 60 years.

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Additional services
In addition to the services outlined in the Scope of Services for this proposal, CLA collectively offers a wide sampling of the following:

Forensic audits
Internal audit, risk assessments, and evaluations
Implementation assistance for complex
accounting standards
ACA Reporting
Operational and financial systems consulting
Operations and performance improvement
Self-insured medical and PBM claim audits
IT security and network vulnerability
assessments
Fraud risk assessment and investigations
Strategic, financial, and operational consulting
Outsourced accounting and public
administration
Strategic, business, and capital planning
Organizational and financial health assessment
Training and educational seminars
Telecom cost savings assessments
We pride ourselves on taking the initiative to meet each and every need of our clients, and therefore are always prepared to take on additional projects. However, independence is our first concern when providing additional services. Independence can easily become impaired when providing consulting services; therefore, we do not provide any services to our audit clients beyond those allowed. If additional work is requested by the City outside of the scope of the audit, we will discuss with you our proposed fee for additional services prior to beginning the new services.

5. License to practice
CLA is a limited liability partnership and is duly licensed to practice public accountancy in the state of California.

A copy of our state license is provided below:

6. Firm independence
CLA is independent of the City as required by auditing standards generally accepted in the United States and the Government Auditing Standards. Our firm-wide quality control policies and procedures foster strict compliance with these professional standards. In addition, the individuals assigned to your audit are independent of the City.

7. Quality control procedures and peer review report
In the most recent peer review report, dated November 2019, we received a rating of pass, which is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided in Appendix B of this proposal. This quality control review included a review of specific government engagements.

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B. Qualifications

1. Background and experience
Governmental experience
CLA offers the credibility, reputation, and resources of a leading professional services firm without sacrificing the small-firm touch. We bring unsurpassed levels of technical excellence, commitment, and dedication to our clients, which have made us one of the most successful professional service firms serving governmental entities.

Our strong reputation for serving state and local government units provides the City the confidence in their decision to select CLA as their professional service provider.

CLA has one of the largest governmental audit and consulting practices in the country, serving more than 4,100 governmental clients nationwide. Regulated industry clients represent approximately one-quarter of all firmwide revenue, and each of the governmental services team members are well versed in the issues critical to complex governmental entities.

Our professionals have deep, technical experience in serving governmental entities. As a professional service firm experienced in serving state and local units of government, we are very aware of the financial and legal compliance requirements that government officials are faced with daily. This creates complexities and service issues within a unique operational and regulatory environment. Because of our experience, we have become adept at providing our clients with insights in this environment not typical of other professional service firms.

Utilities experience
Our work with municipal governments has provided our professionals with extensive experience dealing with government owned utilities. Most often, this work is done as part of the audit of the municipality. In fact, several our municipal clients routinely request our assistance with adjusting utility user rates (water, sewer, electric, other service charges).

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CLA serves more than 40 power agencies, electric distribution cooperatives, and other public utilities across the country. We are accustomed to performing audits and serving clients in this industry and handling the distinct challenges that the energy industry involves. We will provide interpretative guidance resulting from new state or federal legislation that may impact the City.

Single audit experience
CLA has become the national leader in providing audit, tax, and many other financial services to entities similar to the City. Our client portfolio of nonprofit, government, and health care institutions represents nearly half of CLA
performs the largest number of single audits in the United States. We audited nearly $93 billion dollars in federal funds in 2020.

In the current environment of increased oversight and new federal funding being available through the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the American Rescue Plan Act (ARPA) in response to the COVID-19 pandemic, it is more important than ever to find qualified auditors who have audit. Therefore, the single audit will be performed by a team of individuals who are managed by personnel who Uniform Guidance and who can offer both knowledge and
quality for the City. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer.

The City needs an audit firm experienced in performing single audits and a familiarity with the specific e in this area!
Single Audit Resource Center (SARC) Award
CLA received the Single Audit Resource Center (SARC)
Award for Excellence in Knowledge, Value, and Overall
Client Satisfaction. SARC's award recognizes audit firms that provide an outstanding service to their clients based on feedback received from an independent survey.

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The survey queried more than 9,500 nonprofit and government entities about the knowledge of their auditors, the value of their service, and overall satisfaction with their 2020 fiscal year-end audit. The SARC award tion to serving the government and nonprofit industry and maintaining the most stringent regulatory requirements in those sectors.

Sample client listing
The following list includes a sampling of state and local government clients served by our California offices.

City of Alhambra
City of Banning
City of Burbank
City of Carlsbad
City of Carson
City of Cerritos
City of Chico
City of Chino
City of Colton
City of Covina
City of Del Mar
City of El Segundo
City of Fillmore
City of Glendale
City of Hesperia
City of Industry
City of Irvine
City of La Cañada Flintridge
City of La Habra
City of La Palma
City of Laguna Beach
City of Lake Forest
City of Lancaster
City of Manteca
City of McFarland
City of Monterey Park
City of Murrieta
City of Newport Beach
City of Norco
City of Norwalk-CA
City of Palos Verdes Estates
City of Pasadena
City of Pico Rivera
City of Porterville
City of Portola
City of Rancho Palos Verdes
City of San Buenaventura
City of Santa Ana
City of Santa Barbara
City of Santa Fe Springs
City of Seaside
City of Signal Hill
City of Stanton
City of Vernon
City of Victorville
City of West Hollywood
City of Westminster
County of Butte
County of Calaveras
County of Colusa
County of El Dorado
County of Glenn
County of Humboldt
County of Inyo
County of Kern
County of Lake
County of Madera
County of Marin
County of Mendocino
County of Modoc
County of Monterey
County of Nevada
County of Placer
County of San Luis Obispo
County of Shasta
County of Stanislaus
County of Sutter
County of Tehama
County of Trinity
County of Yolo
County of Yuba
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Certificate of achievement assistance
The Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments that go beyond the minimum requirements of generally accepted accounting principles. It is awarded to state and local governments who produce a comprehensive annual financial report that evidences the spirit of transparency and full disclosure. Members of the GFOA staff and the GFOA Special Review Committee (SRC) review reports submitted to the ACFR program.

CLA provides audit services to many entities that received the GFOA Certificate of Excellence in Financial Report.

All of the procedures noted in our audit approach and our technical review of the ACFR are done to help the City prepare and publish the top product possible. Our managers and principals who review the ACFR have a strong understanding of the GFOA requirement for the certificate. We understand that this is a prestigious award for the City and a great accomplishment for the Finance and Accounting departments.

We will review the GFOA comment letter for each ACFR and provide the City advice regarding the response to from GFOA on the prior year submission to determine they were adequately addressed, completion of the ACFR checklist, and review of the transmittal letter and statistical data to determine that information presented is ussion and
analysis (MD&A), where applicable.
statements, allowing us to quickly determine errors or problems with the financial statements. Our depth of knowledge and experience also allows us to assist the City with the preparation of the ACFR and improvement of Our involvement with clients in the GFOA Certificate program helps to determine that we are on the leading edge of reporting trends and techniques. We have been engaged by various entities to review their statements for compliance with program requirements. We have aided clients in the early implementation of professional pronouncements and regularly provide our clients with updates on new pronouncements which will affect them and will do the same for the City.

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The table below identifies the professionals who are currently members of the GFOA Special Review Committee together with their length of service with the Committee:

Name Title Location Years Served
Robert J. Callanan, CPA Principal Irvine, CA 5+
Julie S. Fowler, CPA Signing Director Sebring, FL 10+
Richard Gonzalez, CPA Principal Roseville, CA 10+
Michelle Hoffman, CPA Principal Minneapolis, MN 6+
Christopher Kessler, CPA Principal Fort Myers, FL 2+
Christopher G. Knopik, CPA, CFE Principal Minneapolis, MN 7+ Jacob S. Lenell, CPA Principal Milwaukee, WI 12+
Daphnie Munoz, CPA Principal Irvine, CA 5+
Remi Omisore, CPA Principal Baltimore, MD 11+
Nitin Patel, CPA Principal Irvine, CA 5+
Jeffrey Peek, CPA Principal Roseville, CA 4+
Sue Pessano, CPA Director Tampa, FL 1+
Shannon D. Small, CPA, MPA Signing Director Wauwatosa, WI 3+ Miranda Wendlandt, CPA, CFE Principal Alexandria, MN 5+ GASB insight potentially affecting current and future audits CLA has one of the largest governmental audit and accounting practices in the country. As a result, we are intimately involved in the review, development, and implementation of new standards promulgated by GASB.

Additionally, we have members of our government services team that participate in the AICPA State and Local State and Local Government Audit and Accounting Guide.

Our significant knowledge of technical issues and GASB pronouncements will be especially beneficial to the City.

We will proactively work with the City to address the reporting and auditing impact of each pronouncement or issue in advance of the implementation date.

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References
The City can benefit from deep, national industry experience, complemented by a team dedicated to accessibility and responsiveness. We are pleased to provide you with the following references, who are similar in size and scope to the City, who can describe their experience in greater detail.

County of Shasta Client since: 2012
Client Contact Nolda Short, Auditor-Controller
Phone Number | Email 530-245-6657 | [email protected] Address 1450 Court Street, Suite 238; Redding, CA 96001 Services Provided
Financial statement Audit (ACFR); Single audit; GANN; Transportation Development Act (TDA) Funds Audit; Joint Powers Finance Authority Audit; Treasury Oversight Committee examination; Air Quality Management District audit
Cost of services $97,635
CLA contact Rich Gonzalez, CPA, Principal
County of Butte Client since: 2005
Client Contact Graciela Gutierrez, Auditor-Controller
Phone Number | Email 530-552-3600 | [email protected] Address 25 County Center Drive, Suite 120, Oroville, CA 95965 Services Provided
Financial statement audit (ACFR); Single audit; Landfill fund audit; GANN appropriations limit agreed upon procedures; Audits of various public protection grants from Department of Insurance and CalEMA.

Cost of services $109,300
CLA contact Rich Gonzalez, CPA, Principal
City of Chico Client since: 2020
Client Contact Kathryn Mathes, Accounting Manager
Phone Number | Email 530-879-7343 | [email protected] Address 411 Main Street, Chico, CA 95927
Services Provided Financial statement audit (ACFR); Single audit; GANN appropriations limit agreed upon procedures; Passenger facilities charges audit Cost of services $62,350
CLA contact Rich Gonzalez, CPA, Principal
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2. Continuity of service
We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non-mandatory rotation policies.

In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re-assignments prior to finalizing. We have a number of qualified staff members to provide the City with quality service over the term of the engagement.

CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality. High retention rates also indicate that our staff members have the resources they need to perform their tasks and maintain a positive work/life balance.

3. Individuals to be assigned to the engagement
See Section A. 3. Engagement Team. Detailed biographies including continuing professional education can be found in Appendix A of this proposal.

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C.

1. Understanding of the work to be performed
We have read the Request for Proposal (RFP) and understand the scope of the work to be performed as detailed in the RFP under II. Scope of Work. Should CLA be selected to serve this engagement, we will perform these services within the time period specified in the RFP and as finalized in the planning stages of the engagement.

To meet the requirements of the RFP, the audit will be performed in accordance with auditing standards generally accepted in the United States of America, as set forth by the American Institute of Certified Public Accountants, the standards set forth for financial audits in Government Auditing Standards issued by the Comptroller General of the United States; the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and any other applicable federal, state and local laws or regulations.

Services approach
At CLA, we believe an audit should be an annual check-up that gives you insight into your organization, allowing you to take advantage of opportunities and improve your operations.

Our industry experience makes it easier. CLA auditors are industry aligned, making our audit process fast and smooth. We focus on operational efficiency and leverage our industry experience to bring you meaningful insights that go beyond compliance requirements. A dedicated team of professionals will listen to your goals and concerns, then work with you to navigate industry pressures, changing markets, and complex standards, all with a common goal to drive your business toward success.

Your time has value. ant
distractions. We elevate your experience by utilizing a variety of communication mediums, such as a web-based document portal, video
conferencing, email, and phone
calls, to keep everyone informed
and on track. These mediums
provide ultimate flexibility so that
you can choose where and how your
audit is performed. In contrast to a
traditional engagement, where a
team spends weeks on site at your
location, our Seamless Assurance
Advantage focuses on having the
right team members on your
engagement and is
upon any physical locations.

A simple transition. We recognize
changing accounting firms presents
an opportunity as well as a
challenge. Our approach
deliberately and effectively
minimizes the impact of transition.

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No surprises. We will provide the City with a no surprises approach to our services, based on frequent and timely communication and clarity around roles and expectations. If and when issues arise during the course of your audit, we engage the right people in a frank discussion to resolve them.

Significant involvement of principals and managers. Because our principals and managers are directly involved in your engagement, we can proactively identify significant issues and resolve them with your management. We believe that your time is best spent with key decision makers so that you can ask clarifying questions, discuss organizational strategies, and navigate sensitive reporting issues.

We tailor the audit just for you. While our audit programs provide typical approaches for given audit areas, CLA designs a client-specific, risk-based audit approach for each client. We use custom, industry-tailored programs, procedures, and tools that are designed specifically to focus on the issues that are applicable to state and local government.
everyday language. We believe our
services can contribute to better business and administrative practices. By working closely with your staff, CLA continuously learns about your organization. This involvement enables us to offer you recommendations for improvements in your systems and procedures that are more comprehensive, better understood, and more frequently implemented.

When performing an audit, we are sensitive and understanding of the fact that we report to those charged with governance. We maintain objectivity and independence in order to be able to issue our audit opinions. We will act within our philosophy of total client service, maintain the professional relationship refined with management, and fulfill our responsibilities with the utmost professionalism.

Year-long support. We encourage your staff to take advantage of our accessibility throughout the year for questions that may arise. Our people, working with you and your staff, can provide proactive advice on new accounting or GAAP pronouncements and their potential impact; help with immediate problems including answers to brief routine questions; and share insights and best practices to assist you in planning for your future success.

Financial statement audit approach
We will conduct our audit in four primary phases, as shown below.

PHASE 1: PLANNING AND STRATEGY
The main objective of the planning phase is to identify significant areas and design efficient audit procedures.

We will accomplish our planning by following the methodology below:

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Conduct an entrance meeting with the City Rich Gonzalez and staff will meet with the City personnel to mutually agree on an outline of responsibilities and timeframes. The agenda will include but not be limited to the following:
o Establish audit approach and timing schedule
o Assistance to be provided by the City personnel
o Application of generally accepted accounting principles o Initial audit concerns
o
o Establishment of report parameters and timetables
o Progress reporting process
o Establish principal contacts
Gain an understanding of the operations of the City, including any changes in its organization, management style, and internal and external factors influencing the operating environment. We will utilize reference materials such as the budget and related materials, organizational charts, manuals and programs, financial, and other management information systems
Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations
Determine the likelihood of effective Information Systems (IS) - related controls Perform a preliminary overall risk assessment
Confirm protocol for meeting with and requesting information from relevant staff Establish a timetable for the fieldwork phase of the audit Determine a protocol for using TeamMate Analytics and Expert Analyzer (TeamMate), our data extraction and analysis software, to facilitate timely receipt and analysis of reports from management Compile an initial comprehensive list of items to be prepared by the City, and establish mutually agreed upon deadlines
We will document our planning through preparation of the following:

Entity Profile. This profile will help us gain an understanding of the City's activities, organizational structure, services, management, key employees, and regulatory requirements.

Preliminary Analytical Procedures. These procedures will assist in planning the nature, timing and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.

General Risk Analysis. This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant provisions of laws and regulations and other key planning considerations.

Account Risk Analysis. This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion.

Prepared by Client Listing. This document will contain a listing of schedules and reports to be prepared by the City personnel with due dates for each item.

Assurance Information Exchange. CLA utilizes a secure web-based application to request and obtain documents necessary to complete client engagements. This application allows clients to view detailed information, including due dates for all of the items CLA is requesting. Additionally, clients have the ability to attach electronic files and add commentary related to the document requests directly on the application.

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One of the key elements in the planning of this audit engagement will be the heavy involvement of principals and managers. We will clearly communicate any issues in a timely manner and will be in constant contact with the City as to what we are finding and where we expect it will lead.

We will develop our audit programs during this phase. Utilizing the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the City. This program will detail by major section the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant.

PHASE 2: SYSTEMS EVALUATION
During the systems evaluation phase, we will gain an understanding of the internal control structure of the City for financial accounting and relevant operations. Next, we will identify control objectives for each type of control that is material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls:

Electronic data, including general and application controls reviews and various user controls Financial reporting and compliance with laws and regulations We will test controls over certain key cycles. One audit efficiency initiative is to rely heavily on internal controls when appropriate, and to creatively look at internal control testing to make it as efficient as possible. This means not routinely performing detailed tests of transactions using large samples. We first seek to identify key controls, and then identify possible testing through alternative methods, such as observation, interviews, and re-performance. These tests serve not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance.

We will also develop our internal control tests to assess the compliance with certain provisions of laws, regulations, contracts, and grants for which noncompliance could have a direct and material effect on the determination of financial statement amounts. Our use of multi-purpose tests allows us to provide a more efficient audit without sacrificing quality.

Our assessment of internal controls will determine whether the City has established and maintained internal controls to provide reasonable assurance that the following objectives are met:

Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets Assets are safeguarded against loss from unauthorized acquisition, use, or disposition Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements
We will finalize our audit programs during this phase. We will also provide an updated Prepared by Client Listing based on our test results and our anticipated substantive testing.

During the internal control phase, we will also perform a review of general and application Information Systems (IS) controls for the applications that are significant to financial statements to conclude whether IS general controls are properly designed and operating effectively and consider application controls as part of the internal Packet Pg. 478 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ©2022 CliftonLarsonAllen LLP | 15
control assessment in the financial statement audit. Our strategy for the IS review of the applications will involve reviewing all of the general control activities, including the computerized and manual processes. We will determine the scope of work by applying the concepts of materiality and risk assessment to effectively reduce examination inefficiencies. When planning this ex
operations by reviewing its current controls and control objectives as documented and will also review prior Based on our preliminary review, we will perform an initial risk assessment of each critical element in each general control category, as well as an overall assessment of each control category. We will then proceed to assess the significant computer-related controls.

For IS-related controls that we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support appropriate findings and will provide recommendations to improve internal controls. For those IS controls that we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re-performance.

PHASE 3: TESTING AND ANALYSIS
The extent of our substantive testing will be based on results of our internal control tests. It has been our experience that similar clients often have a system of internal controls that, with appropriately designed tests and correlation to account balances, can be used to limit the extent of account balance substantiation testing.

Audit sampling will be used only in those situations where it is the most effective method of testing. Before deciding to sample, we will consider all possible approaches and audit techniques. Items where, in our judgment, acceptance of some sampling risk is not justified will be examined 100 percent. These may include unusual items or items for which potential misstatements could individually equal or exceed tolerable error.

After identifying individually significant or unusual items, we will decide on the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance.

When we elect to sample balances, we will use TeamMate to efficiently control and select our samples.

Our workpapers during this phase will clearly document our work as outlined in our audit programs. We will also provide the City with status reports during the course of the audit fieldwork. As in all phases of the audit, we will be in communication with the City to determine that all identified issues are resolved in a timely manner. We will also hold a final exit conference with the City to summarize the results of our fieldwork and review significant findings.

PHASE 4: REPORTING AND FOLLOW-UP
Reports to management will include oral and/or written reports regarding:

Independent Auditor's Report
Independent Auditor's Report on Internal Control over financial reporting and on compliance and other matters based on an audit of Financial Statements Performed in Accordance with Government Auditing Standards
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Independent Auditor's Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
Management Letter
Written Communication to Those Charged with Governance, which includes the following areas:
o Our responsibility under auditing standards generally accepted in the United States of America o Changes in significant accounting policies or their application o Unusual transactions
o Management judgments and accounting estimates
o Significant audit adjustments
o Other information in documents containing the audited financial statements o Disagreements with the City
o accountants
o Major issues discussed with management prior to retention o Difficulties encountered in performing the audit
o Fraud or illegal acts
Once the final reviews of working papers and financial statements are completed, which is a process that actually starts while the fieldwork is in process, our opinion, the financial statements, and management letter will be issued.

The City will be provided a draft of any comments that we propose to include in the management letter, enabling you to review the comments for accuracy prior to final release. Any items that come to our attention that are not what we consider major items may be discussed verbally with management and not included in the management letter. Our management letter will include items noted during our analysis of your operations.

We will also make a formal presentation of the results of the audit to those charged with governance of the City.

Single audit approach
Uniform Guidance (2 CFR Part 200) is effective for federal grants made on or after December 26, 2014. This affects how federal grants are managed and audited and impacts every organization that receives federal assistance. Grant compliance can be a confusing topic and many of our clients rely on their federal funding as a major revenue source, so it is important that they understand what these changes mean to their organization. As a leader in the industry, CLA was out in front of these changes and informed our clients of how to be proactive about these changes and how they could impact their entity. CLA professionals are available to The AICPA clarified auditing standard, AU- -based concepts to be used in all compliance audits including those performed in accordance with 2 CFR Part 200. Our risk-based approach incorporates this guidance.

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We will conduct our single audit in three primary phases, as shown, below:

PHASE 1: RISK ASSESSMENT AND PLANNING
The risk assessment and planning phase will encompass the overall planning stage of the single audit and all clusters of programs are properly identified and risk-rated for determination of the major programs for testing. We will also review the forms and programs utilized in the prior year to determine the extent of any changes which are required.

We will accomplish this by following the methodology below:

Determine the threshold to distinguish between Type A and B programs, including the effect of any loans and loan programs
Utilizing the preliminary Schedule of Expenditure of Federal Awards, we will identify the Type A and significant Type B programs (25% of Type A threshold) in accordance with the Uniform Guidance Identify the programs tested and the findings reported for the past two fiscal years. Determine and document the program risk based on the past two single audits Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs Determine the major programs to be tested for the current fiscal year based on the previous steps Based on our determination of the major programs, we will obtain the current year compliance supplement to aid in the determination of Direct and Material Compliance requirements, and customize the audit program accordingly
Determine the preferred methods of communication during the audit PHASE 2: MAJOR PROGRAM TESTING
We will determine the programs to be audited based on the risk assessment performed in the planning phase.

We will perform the audit of the programs in accordance with UG.

To accomplish this, we will perform the following:

Schedule an
fiscal year
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Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal Awards
Perform tests of compliance and internal controls over compliance for each major program identified Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they arise
Conduct entrance and exit conference meetings with each grant manager PHASE 3: FINAL ASSESSMENT AND REPORTING
We will re-perform the steps noted in the preliminary assessment and planning stage once the final Schedule of Expenditures of Federal Awards is received to determine if additional major programs were identified.

Based on the final determination of the programs we will perform the following:

Identify Type A and significant Type B programs which were not previously identified.

Re-assess the risk and determine if we are required to audit additional programs.

Perform compliance testing at the entity wide level related to procurement and cash management requirements.

Perform testing to validate the status of prior year findings for those programs not selected for audit.

Prepare the Schedule of Findings and Questioned Costs.

Conduct exit
matters based on an audit of Financial Statements Performed in Accordance with Government Auditing Standards
Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
Throughout the single audit, we will maintain communication through periodic progress meetings with those designated by the City. These meetings will be on a set schedule, but as frequently as the City determines.

During these meetings, we will discuss progress impediments and findings as they arise.

2. Work plan
We are committed to accomplishing the engagement within the specified time frames. The following is our proposed schedule for the engagement to accomplish the scope defined in the RFP under Section II (Scope of Work) Item B and Section II (Scope of Work) Item D.

Phase and Tasks to be Performed Timeframe Key Supervisory Personnel Assigned
Schedule entrance conference with the City
Identify applicable state and federal
regulations
Organize and initiate audit staff and services
Review prior auditor workpapers
Prepare list of documents, schedules, etc. for
the City to provide
July - August
Rich Gonzalez, Principal
Berrett Warnick, Manager
Joseph Judson, Senior
Senior Associates, as necessary
1 and 2: Interim and Preliminary Fieldwork,
including Systems Evaluation
Conduct entrance conference with finance
department/City management
Conduct interviews with key personnel
throughout the City
Request confirmations
Determine the areas required to be tested
compliance testing and begin test work
Preliminary analytical reviews
Assess existing practices, procedures, and
systems
Verify compliance with state, and federal
regulations
Review results of preliminary work and
modify audit programs as needed
Review actuarial reports on employer
valuation for issuance of GASB 68 and GASB
75 reports
Review implementation of new standards,
especially GASB 75 Leases
Single Audit major program determination
and initial testing
July - September
Rich Gonzalez, Principal
Berrett Warnick, Manager
Joseph Judson, Senior
Seniors and staff level associates
will be involved to perform test
work
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Phase and Tasks to be Performed Timeframe Key Supervisory Personnel Assigned
Perform substantive testing over significant
accounts and transactions
Review component unit audits
Schedule and hold exit conferences with City
management/Finance Department
Perform final analytical reviews
Review workpapers, including concurring
principal review
Single audit testing
October -
November
Rich Gonzalez, Principal
Berrett Warnick, Manager
Joseph Judson, Senior
Seniors and staff level associates
will be involved to perform test
work
4: Reporting- Financial Statements
Statements
Prepare draft auditors' reports on financial
statements and internal control and submit
the City management for review
Prepare draft of management letter
Meet with the City management to review
and discuss drafts
Finalize and issue management letter and
required communications to those charged
with governance
November
Rich Gonzalez, Principal
Berrett Warnick, Manager
Joseph Judson, Senior
Quality Control Principals
Reporting- Single Audit
control and compliance required by the
Uniform Guidance
Meet with the City management to review
and discuss drafts
Finalize and issue reports required by the
Uniform Guidance
November

3. Ability to identify audit costs
Audit costs for each entity will be set forth in the Cost Proposal which is being submitted herewith under separate cover.

4. Workpaper retention
Workpapers will be maintained for at least a seven year period and will be available for examination by authorized representatives of the audit committee, internal audit staff, and by authorized representatives of regulatory personnel, subject to professional ethics requirements. Significant records are stored in one of our secure Master Record Repositories per the engagement type. Upon the receipt of a request for retrieval, an appropriate review format will be determined based on the scope of the examination.

5. Ability to perform audit during normal business hours While our size and depth of resources allow us to conduct several audits at the same time, we also realize that the timely completion and issuance of the audit is an integral part of the overall service experience. The quality of the work may be exceptional, yet if it takes too long, the value of that service is lost.

We request that the City provide access to all records required for the audits and other requirements of the contract. In addition, we request that
and coordinate activities. We do not foresee nee
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6. Attachments, signed forms
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7. Other relevant information
Ability to work remotely
Given the impact of COVID-19 on our clients and CLA, we have come up with capabilities to perform this engagement remote, should that have to be the case. While we value our face-to-face time with our clients, we understand your health and that of our CLA team members is of upmost importance. We have deployed tools such as Microsoft Teams, and secure, encrypted tools to facilitate the transfer of sensitive information, share information, work collaboratively internally and with our client and conduct meetings all remote. Even prior to the onset of COVID-19, we have experience in performing audit services fully remote. We do not anticipate this being a problem. We believe we have the tools and have been using them for the past several months on existing engagements, to perform this engagement remote.

Our plan would be to discuss the method in which documentation should be supplied to us. We will also listen to what tools, protocols you prefer. Once the method of conducting the document request submission is agreedupon, we will determine the most appropriate method to conduct the stakeholder interviews. Whether it simply be via phone call, Zoom, or Microsoft Teams, we are confident we will find strategies to conduct our review remote.

Use of technology in the audit
ing the audit process through
technology to elevate your experience!
Assurance Information Exchange (AIE) - CLA
offers a secure web-based application to
request and obtain documents necessary to
complete client engagements. This
application allows clients to view detailed
information, including due dates for items
that CLA requests. Additionally, the
application allows clients to attach electronic files and add commentary related to the document requests directly on the application. AIE is provided at no additional cost, subject to the terms of the Assurance Information Exchange Portal Agreement.

TeamMate Analytics and Expert Analyzer (TeamMate) - To analyze and understand large data sets, we use TeamMate Analytics and Expert Analyzer. We customize the application by industry in order to perform the most applicable procedures. This allows us to go beyond sampling and instead analyze the entire general ledger for targeted anomalies. Far beyond the audit application, our six-phase process of Risk Assessment, Data Analytics and Review (RADAR) can also provide actionable insights to help you understand your entity better.

Microsoft® Teams -
setting up camp in ou
run, so our interactions have purpose. To assist with communications when we are not onsite, we utilize tools such as Microsoft Teams, which allow for two-way screen sh Identification of anticipated potential audit problems
In situations where authoritative guidance on a particular transaction or accounting issue is unclear or subject to interpretation, our approach is to proactively meet with management to discuss the issue and reach a conclusion that is hopefully agreed upon by both parties. We do not have specific firm policies that dictate our conclusions to be reached on all complex accounting issues. Rather, each issue must be evaluated independently Packet Pg. 495 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit ©2022 CliftonLarsonAllen LLP | 32
by our engagement team. As discussed above, we will not only meet internally, but also facilitate discussion with determine the applicable authoritative guidance that most closely relates to the issue, and strive to reach an approach agreed upon by both parties. If there still remains any ambiguity or disagreement, we can explore other resources that could possibly assist, such as subject matter professionals within the Government Accounting Standards Board staff or the Government Finance Officers Association (GFOA) or perhaps other municipalities who may have dealt with similar issues.

Insurance
CLA carries commercially reasonable amounts of professional liability insurance. If requested, the firm will provide a certificate of coverage for an amount specified by the City upon being engaged.

Commitment to continuing education
In order to maintain and expand our assurance knowledge, we consistently provide continuing education for our professionals. Each member of our professional team, including principals, attends at least 40 hours of technical training annually. Individuals are required to familiarize themselves with all current changes in standards and procedures. Updated information on recent changes in technical standards professional policies and procedures, is distributed to our team members on a regular basis.

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Appendix
A. Engagement team biographies
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Richard Gonzalez, CPA
CLA (CliftonLarsonAllen LLP)
Principal 916-677-5760
Sacramento, California [email protected]
Profile
Rich is principal and CPA, has more than 20 years of regulated industry auditing experience, which includes audits of counties, cities, special districts, and state agencies. His experience includes the successful training of client staff in the preparatio CAFR. He participates as a CAFR reviewer within the GFOA Special Review Committee.

Technical experience
Governmental audits
o Counties
o Cities
o State departments
o Water, fire, flood, and sanitation districts
o Air pollution districts, Housing agencies, and LAFCO agencies o Governmental insurance pools
Federal and state grant compliance audits
Single audits performed under the Uniform Guidance
Education and professional involvement
Bachelor of science in accounting from Humboldt State University American Institute of Certified Public Accountants (AICPA), member California Society of Certified Public Accountants (CalCPA), member Government Finance Officers Association (GFOA), member
GFOA Special Review Committee
AICPA Advanced Single Audit Certificate
State and local government experience
Rich has worked on the following state and local governments:

Counties
Alpine
Amador
Butte*
Calaveras*
Colusa
El Dorado
Glenn
Humboldt
Inyo
Lake*
Lassen
Madera*
Marin*
Mendocino*
Merced*
Modoc
Mono
Monterey*
Napa*
Nevada*
Placer*
San Benito
San Joaquin
San Luis Obispo
Santa Cruz*
Shasta*
Sierra
Stanislaus
Sutter
Tehama
Trinity*
Yolo
Yuba
Municipalities
Auburn
Chico
Hercules
Merced
Portola
Seaside*
State Agencies:

State Water Resources
Development System*
* Annual Comprehensive Financial
Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.

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Jeffrey Peek, CPA
CLA (CliftonLarsonAllen LLP)
Principal 916-724-6834
Roseville, California [email protected]
Profile
Jeff is a principal and CPA with more than 15 years of auditing experience in regulated industries. Jeff obtained a Bachelor of Science degree in biochemistry with a minor in business administration from University of Nevada, Reno. Before joining the firm, Jeff worked for regional and national firms specializing in audits of governmental and nonprofit clients, including county, city, and special district engagements. He participates as a ACFR reviewer within the GFOA Special Review Committee.

Education and professional involvement
Bachelor of science in biochemistry from the University of Nevada, Reno American Institute of Certified Public Accountants (AICPA), member California Society of Certified Public Accountants (CalCPA), member Government Finance Officers Association (GFOA), member
GFOA Special Review Committee
AICPA Advanced Single Audit Certificate
Technical experience
Governmental audits
o Counties
o Cities
o Special Districts
o State departments, including state water resources development systems State and local government experience
Jeff has worked on the following state and local governments:

Counties
County of Amador
County of El Dorado
County of Inyo
County of Kern*
County of Lake*
County of Marin*
County of Mendocino*
County of Modoc
County of Mono
County of Nevada*
County of San Benito
County of Stanislaus*
County of Sutter
County of Colusa
Municipalities
City of Clearlake
City of Hercules
City of Porterville*
City of Ripon
City of Portola
Special Districts / Other
Nevadaworks
Workforce Alliance of the North Bay
Golden Sierra Job Training Agency
Sun Valley General Improvement District
State Governmental Entities
CA State Water Resources Development System*
Sacramento County Public Law Library
Various Reclamation Districts
* Annual Comprehensive Financial Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.

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Berrett Warnick, CPA
CLA (CliftonLarsonAllen LLP)
Manager 916-784-7800
Roseville, California [email protected]
Profile
Berrett, a manager and CPA in our Sacramento office, began working in regulated industry auditing 14 years ago. His audit experience includes audits of counties, cities, special districts.

Technical experience
Governmental audits
o Counties
o Cities
o Water, flood, fire, park, and sanitation districts
o Air pollution districts, Housing agencies, and LAFCO agencies Federal and state grant compliance audits
Single Audits performed under the Uniform Guidance
Education and professional involvement
Bachelor of science in accounting from Brigham Young University Idaho Certified Public Account with the state of California
American Institute of Certified Public Accountants (AICPA), member California Society of Certified Public Accountants (CalCPA), member State and local government experience
Berrett has worked on the following state and local governments:

Counties
Alpine
Amador
Butte*
Calaveras*
El Dorado
Inyo
Lake*
Marin*
Mendocino
Mono
Monterey*
Napa*
Nevada*
Placer*
San Joaquin
San Luis Obispo
Shasta*
Sierra
Sutter
Tehama
Trinity*
Yolo
Yuba
Cities
Auburn*
Henderson, NV*
Merced
* Annual Comprehensive Financial
Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.

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Joey Judson
CLA (CliftonLarsonAllen LLP)
Senior 916-784-7800
Roseville, California [email protected]
Profile
Joey is an associate with five years of regulated industry auditing experience. His industry specialization includes audits of counties, cities, special districts, and state agencies, including single audits. His wealth of knowledge, attention to detail, and years of experience make Joey a pivotal part of our team.

Technical experience
Governmental audits
o Counties
o Cities
o State departments
o Water, fire, park, and sanitation districts
o Housing agencies
o Nonprofit organizations
Single audits performed under the Uniform Guidance
Education and professional involvement
Bachelor of arts in business management economics with an emphasis in accounting from the University of California, Santa Cruz
State and local government experience
Joey has worked on the following state and local governments:

Counties
Amador
Butte*
El Dorado
Glenn
Humboldt
Inyo
Lake*
Madera
Mendocino
Mono
Nevada
San Benito
Shasta*
Trinity*
Yuba
Cities
Hercules
Seaside*
State and Other Agencies
California Housing Finance Agency*
State of California*
Nevadaworks
Workforce Alliance of the North Bay
* Annual Comprehensive Financial Report Award
Continuing professional education
Attends a minimum of 20 credits per CPE year of continuing professional education, including a minimum of 8 credits of audit and accounting, resulting in 120 credits, including 48 credits of auditing and accounting, for three-year requirement.

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B. Quality control procedures and peer review report
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In the most recent peer review report, dated November 2019, we received a rating of pass, which is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided on the following page.

In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following:

A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually.

Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post-fieldwork review. In addition, an appropriately experienced professional performs a riskbased second review of the engagement prior to issuance of the reports.

Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care.

Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust.

A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance.

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Packet Pg. 504 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit AUDIT SERVICES (SCHEDULE NO. 5308) PROPOSAL FOR

CITY OF REDDING
INCLUSIVE OF ADDENDUM 1
Amanda McCleary-Moore, Partner
Alise Horsley, Manager
Moss Adams LLP
www.mossadams.com
Packet Pg. 505 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit July 26, 2022
Amber Edenburn,
Purchasing Officer
City of Redding
777 Cypress Avenue
PO Box 496071
Redding, CA 96001
Dear Amber:

Thank you for the opportunity to present this proposal to City of Redding (the City) for audit services (Schedule No. 5308). If you’re looking for more than just an independent accountant, you’ll appreciate what Moss Adams can offer the City. The organizations we work with aren’t bound by convention, and our mission is to help them explore the possibilities before them and reach the potential they seek. We’re excited to bring our innovative and optimistic approach to your organization.

Although differences between firms can be hard to discern, we believe the following identifies us as the best choice to serve the City:
• Experience with governmental and municipal engagements. With over 300 government clients firmwide, we already understand municipalities, governments, and how organizations like the City operate. Our dedicated focus and involvement in your industry means we understand the issues unique to municipalities like City.
• Engagement professionals. Our people are our most important asset, and they’re intensely trained to be specialized industry advisors to our clients. Your proposed service team are the individuals you’ll work with on a consistent, regular basis.
• Substantial resources. As one of the nation’s 15 largest accounting, consulting, and wealth management firms, we have the resources to serve you now and in the future. Whatever needs may arise, Moss Adams can help you explore the possibilities and develop the right solution for the City. • Competitive fees. We strongly believe we’re the most qualified firm to serve the City. However, if fees become a decision point for you, please reach out to us to discuss them prior to making your final decision. Our fees are included in a separate sealed envelope.
• GFOA experience. Moss Adams stays on the leading edge of the government industry through our continued involvement in associations and with standardsetting entities. Your engagement team members have significant years of experience assisting audit clients with their Government Finance Officers Association (GFOA) Certificate of Excellence program requirements. These clients include counties, cities, special districts, and public pension systems, including first-time filers.

Packet Pg. 506 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit July 26, 2022
Amber Edenburn,
Purchasing Officer
City of Redding
777 Cypress Avenue
PO Box 496071
Redding, CA 96001
The City will be an important client to us. Choose us, and together we’ll make sure your organization prospers. We look forward to working with you.

Sincerely,
Amanda McCleary-Moore, CPA
Partner
(541) 732-3865
[email protected]
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Contents | A. Submission of Proposals
1 1. Firm Size, Age, and Mergers1

2. Office Location Performing Your Audit3

3. Designated Contact, Manager, and Key Employees3

4. Full-Service Capabilities4

5. License to Practice in California5

6. Our Firm’s Independence5

7. Peer Review Report6
| B. Summary of the Firm’s Qualifications
8 1. Governmental Audit Experience and Client References8

2. Engagement Team Continuity 12

3. Assigned Team 13
| C. Firm’s Approach to the Examination 16

1. Understanding of Engagement Requirements 16

2. Work Plan 17

3. Identifying Audit Costs by Entity 23

4. WorkPapers 23

5. Ability to Accomplish Services During Normal Business Hours 24

6. Federal Clauses Forms–Attachment D 24

7. Additional Information 24
| D. Audit Fees 27 | Appendix 28
City of Redding Audit Services RFP Exceptions 28
Forms 29
CPE Reports 30
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A. Submission of Proposals

1. FIRM SIZE, AGE, AND MERGERS
About Moss Adams
Moss Adams is a fully integrated professional
services firm dedicated to growing, managing, and
protecting prosperity. With over 3,800 professionals
across more than 30 locations in the market
capitals of the West and beyond, we work with the
world’s most innovative, dynamic, and promising
clients and markets. Through a full spectrum of
accounting, consulting, and wealth management
services, we bring the deep industry specialization
and inspired thinking our mid-market clients seek.

Since we put down roots in the Pacific Northwest
more than 100 years ago, we’ve steadily expanded
to serve clients not only in the West, but also
across the nation and globally. Our full range of
services includes accounting (assurance and tax),
consulting (IT, strategy & operations, transactions,
and specialty), as well as individual and institutional wealth management.

Moss Adams is one of the 15 largest US accounting and consulting firms and a founding member of Praxity, a global alliance of independent accounting firms providing clients with local expertise in the major markets of North America, South America, Europe, and Asia.

Over a Century of Service
Every business, managed well, has the potential for tremendous growth and durability. We know, because it’s our story too.

Moss Adams LLP has its origins in 1913, with its current formation as a Washington limited liability partnership in 1996. Our firm’s history began in 1913, the year President Woodrow Wilson signed the federal income tax into law. That same year, John G. McIntosh, CPA, set up a small Seattle practice to serve a booming Pacific Northwest timber industry. Through good times and bad, through two world wars and 19 US presidents, that practice steadily extended its reach—first regionally, then nationally—to serve the businesses and industries that built this country.

Today, that practice is Moss Adams, one of the largest accounting, consulting, and wealth management firms in the nation, dedicated to assisting clients with growing, managing, and protecting prosperity. But our principles remain the same as they were when we opened our doors more than a century ago:

Consistently hire talented people, work hard to make a difference in our communities, and empower our clients to discover and claim success.

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Mergers and Acquisitions
Moss Adams has grown at a healthy rate over the past ten years, through both organic growth and acquisitions or combinations involving other firms. Since July 2012, and as of July 2022, Moss Adams has engaged in acquisitions or combinations with 15 firms:
• On August 1, 2012, Moss Adams combined with the practice of Napa Valley, California–based Rabanal & Smith, strengthening Moss Adams ties to the wine industry while providing Rabanal & Smith’s clients with a broader set of resources and relationships important to their business success. • On January 1, 2013, Moss Adams combined with the practice of Campbell, California–based Mohler, Nixon & Williams, strengthening the presence of Moss Adams in Silicon Valley and positioning us to meet the accounting and business consulting needs of the expanding business community in Silicon Valley and across California.
• On January 1, 2015, Moss Adams acquired the regulatory compliance and financial consulting portion of Houston-based telecommunications company, CHR Solutions Inc. The acquisition further strengthened the resources and capabilities of Moss Adams in the ever-changing telecommunications consulting sector and enhanced the firm’s expertise in helping clients navigate the industry’s complex regulatory environment.
• On September 1, 2015, Moss Adams combined with the practice of Issaquah, Washington–based Curtis Consulting Group (CCG), expanding the firm’s IT consulting and software development capabilities.
• On January 1, 2016, Moss Adams combined with the practice of Spokane, Washington–based financial services consulting firm Contineo, increasing our capacity to serve financial services clients. • On June 30, 2016, Moss Adams combined with the practice of Dallas, Texas–based firm CF Accountants & Consultants. The combination strengthened the firm’s resources in Dallas and increased the firm’s capabilities to serve the financial services industry, especially broker-dealers and hedge funds, as well as real estate clients, individuals, and their families. • On June 30, 2016, Moss Adams combined with the practice of Morse Wittwer Sampson LLP, a fullservice accounting and consulting firm based in Fresno, California. The combination strengthened the presence of Moss Adams in one of the most significant food and agriculture regions in the country.
• On September 1, 2017, Moss Adams combined with the practice of Rona Consulting Group, a Seattle-based nationally recognized lean health care consultancy. The combination expanded the Moss Adams Health Care Consulting Practice, broadening service capabilities, including the application of lean management principles.
• On November 16, 2017, Moss Adams combined with the practice of Hein & Associates LLP, a top 100 accounting firm, to become the clear middle-market leader in the western United States. Thanks to the combination, Moss Adams expanded its footprint to Denver and Houston and rounded out its industry portfolio with a nationally recognized Oil & Gas Practice. • On April 1, 2018, Moss Adams combined with the practice of Transacction Partners, an outsourced finance and accounting firm based in the greater Seattle area of Washington. The combination expanded our outsourced service capabilities and flexibility to scale with our rapidly growing, earlystage clients. • On November 1, 2018, Moss Adams combined with the practice of Albuquerque-based Broderick, Phillippi, Wright & Card (BPW&C). This combination added more than 20 professionals to the firm who specialize in tax and estate planning, business advisory, and accounting services.

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• On January 1, 2019, Moss Adams combined with the practice of Baker Peterson Franklin (BPF), a full-service accounting and consulting firm in Fresno, California. Deeply rooted in the agriculture space, BPF’s practice complemented and expanded our existing practice and industry-specific service offerings. With this addition, our Fresno office doubled in size and Moss Adams became the largest accounting and consulting firm in central California. • On January 1, 2020, Moss Adams acquired the health care reimbursement practice of Southwest Consulting Associates, a national leader in enterprise-wide reimbursement services for health care systems. As a result of the acquisition, our existing cost reimbursement practice became one of the largest in the western United States.
• On August 1, 2021, Moss Adams combined with Ryan & McDonald LLP, a public accounting firm located in Salinas, California. The combination will grow the firm’s presence in the California Central Coast and our capabilities in the food and agribusiness industries. • On August 1, 2021, Moss Adams combined with The Cadence Group, a risk management and advisory firm. The combination established our firm’s presence in Salt Lake City, Utah, and will double the firm’s risk management and advisory team as well as increase the types of services offered to clients.

2. OFFICE LOCATION PERFORMING YOUR AUDIT
The main offices serving the City will be Eugene and Medford, Oregon.

Staff Level Number of Staff
Partner 7
Senior Manager 13
Manager 7
Senior 22
Staff 17

3. DESIGNATED CONTACT, MANAGER, AND KEY EMPLOYEES
Name Brief Background
Designated
Contact
Amanda McCleary-Moore,
Partner
Amanda has practiced public accounting since
2000 and focuses on serving clients in the
government and not-for-profit industries.

Engagement
Manager
Alise Horsley, Manager Alise has practiced public accounting since 2014 and focuses on serving clients in the government
and not-for-profit industries.

Key
Personnel
Matt Dinsdale, Senior
Manager, Concurring Reviewer
Matt has practiced public accounting since 2008
and specializes in providing assurance and
advisory services to a variety of institutions of
higher education, not-for-profit organizations, and
government agencies.

Packet Pg. 511 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 4
Name Brief Background
Brooke Goodall, Senior,
In-Charge
Brooke has practiced public accounting since
2019. She has served a broad client base including
governments, higher education entities, and notfor-profits, as well as a variety of other types of industries.

4. FULL-SERVICE CAPABILITIES
We offer a full range of services and specializations that span accounting, consulting, and wealth management to suit your specific needs.

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5. LICENSE TO PRACTICE IN CALIFORNIA
With offices in El Segundo, Fresno, Irvine, Napa, Pasadena, Sacramento, Salinas, San Diego, San Francisco, Santa Rosa, Silicon Valley, Stockton, Walnut Creek, and Woodland Hills, Moss Adams LLP is duly licensed to practice public accountancy in the state of California. Senior members of the audit team who reside in California are individually licensed in California. Senior members of the audit team who don’t reside in California are duly licensed in their state of residence and will have practice privileges for California, as appropriate.

6. OUR FIRM’S INDEPENDENCE
Before accepting any new engagement, we conduct a thorough check throughout our firm to make sure there are no conflicts of interest or independence issues. This procedure complies with the independence requirements of all regulatory agencies. If selected as your auditor, we’ll maintain and monitor our independence and reassess our independence with respect to your organization on an annual basis.

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6 7. PEER REVIEW REPORT
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7 Peer Review Report (Cont.)
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B. Summary of the Firm’s Qualifications

1. GOVERNMENTAL AUDIT EXPERIENCE AND CLIENT REFERENCES
Our Government Services
We recognize government organizations are accountable to many different constituencies—oversight agencies, audit committees, elected officials, taxpayers—all with different expectations and demands.

That’s why we commit significant personnel and resources to our Government Services Practice, building technical expertise in all areas of government. We have several experienced partners and senior managers who lead audit engagements for over 300 government entities including state agencies; cities and counties; public colleges and universities; special purpose governments including ports, utility districts, and transit agencies; public retirement funds; and others.

Below is detailed information about our government experience:

Service Our Experience
Single Audits Our firm has conducted over 4,160 single audits since 1997, and we perform single audits for almost all of our government attest clients.

GFOA Certificate of
Excellence in Financial
Reporting Program
We’ve assisted each of our clients that participate in the Annual Comprehensive Financial Report (ACFR) program, including the City of Albuquerque, New Mexico; City of El Paso, Texas; City of Portland, Oregon; Port of Seattle (Sea-Tac International Airport), Washington; City of Medford, Oregon; Jackson County, Oregon; Josephine County, Oregon; City of Grants Pass, Oregon; City of Ashland, Oregon; City of Bend, Oregon; Lane County, Oregon; City of Eugene, Oregon; City of Tigard, Oregon; Marion County, Oregon; and Clackamas County, Oregon.

Implementation of
Governmental Accounting
Standards Board (GASB)
Pronouncements
As a result of our extensive involvement with GASB working groups and committees, we keep up with the latest accounting standards and help many of our clients with implementation.

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Service Our Experience
Audits of Government
Pension, Health, and Other
Employee Benefit Plans and
Trusts
Moss Adams audits over 1,800 plans of all types annually. Our benefit plan clients range in size from 100 to 100,000 participants with $100,000 to over $10 billion in assets. We audit large retirement and retiree health plans such as New Mexico Educational Retirement Board, New Mexico Public Employees Retirement Association, Kansas Public Employees Retirement System, Los Angeles City Employees’ Retirement System, and American Samoa Government Employees’ Retirement Fund, to name a few.

National Transit Database
(NTD) Reporting
Experience with the Federal Transit Administration, specifically NTD reporting, serving entities such as TriMet and Metro in Oregon, and Community Transit and King County Metro Transit in Washington.

Audits of Airports We audit many airports and their federal programs including the Airport Improvement Program, CARES Act funding, Transportation Security Administration and TIGER grants, the Passenger Facility Charge Program, and the Customer Facility Charge Program. In addition, we’ve performed consulting services such as construction audits, CFC rate examination projects, concession services audits, payment system IT security and cybersecurity audits, as well as operations and strategic planning projects. Some of our airport clients include Albuquerque Sunport International Airport, El Paso International Airport, Idaho Falls Regional Airport, Los Angeles World Airports (LAX), Pago Pago International Airport, Portland International Airport, Rogue Valley International – Medford Airport, San Francisco International Airport (consulting and special projects), Seattle-Tacoma International Airport, and Spokane Airports.

Audits of Wastewater Utilities Our professionals provide accounting, IT, and consulting services for water; wastewater; and solid waste utilities, including many city-owned and operated utility entities.

Public Housing Authority Moss Adams is well versed in auditing conventional housing, lowincome housing, and capital fund programs, including many US Department of Housing and Urban Development (HUD) single audits and program-specific audits. We’ve served such entities for decades.

Our professionals are particularly adept at serving public housing programs, Section 8, new construction, and voucher program entities, and auditing limited partnerships owning housing units. We provide tax services for several Low-Income Housing Tax Credit (LIHTC) units in Washington, Oregon, New Mexico, California, and Arizona, and consult with various entities on low-income tax credits. In addition, many of our clients have LIHTC partnerships they’re involved in.

Our firm performs many HUD audits. Our team has developed contacts and relationships with HUD mortgagors and regulators.

Furthermore, they’ve been trained in the submission of HUD compliance and reporting through the online Real Estate Assessment Center (REAC) System. Many of our professionals who are responsible for performing these audits enroll in and undertake continuing education classes specific to HUD and Government Auditing Standards each year.

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Firmwide Government Clients
Representative Government Clients
• Albuquerque Public Schools
• American Samoa Government Employees’
Retirement Fund
• City of Albuquerque, New Mexico
• City of Ashland, Oregon
• City of Bend, Oregon
• City of Eugene, Oregon
• City of Grants Pass, Oregon
• City of Medford, Oregon
• City of Portland, Oregon
• City of Richmond Retirement System
• City of Spokane Employees Retirement
System
• City of Tigard, Oregon
• Clackamas County, Oregon
• Clark County Public Utility District
• Curry County, Oregon
• Deschutes County, Oregon
• Grant County Public Utility District
• Jackson County, Oregon
• Josephine County, Oregon
• Kansas Public Employees Retirement
System
• Kenyon International Emergency Services
• King County Metro
• King County Solid Waste Enterprise
• Klamath County, Oregon
• Lane County, Oregon
• Marion County, Oregon
• Multnomah County, Oregon
• New Mexico Finance Authority
• New Mexico Human Services Department
• Oregon Housing and Community Services
• Oregon State Bar
• Pend Oreille County Public Utility District
• Portland Metro
• Port of Portland
• Port of Seattle
• Rural County Representatives of California
• Seattle Public Utilities
• Snohomish County Public Utility District
• Sound Transit
• Spokane Airports
• State Accident Insurance Fund
• State of Oregon, Secretary of State
• State of Utah
• Tacoma Public Utilities
• TriMet
• Washington Higher Education Facilities
Authority
• Washington State Department of Licensing
• Washington State Department of
Transportation
• Washington State Housing Finance
Commission
California Government Clients
Representative California Government Clients
• 32nd District Agricultural Association
• Alameda Corridor Transportation Authority
• Alameda Unified School District
• Beverly Hills Unified School District
• LeSar Development Consultants
• Hills Valley Irrigation District
• Independent Cities Risk Management
Authority
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Representative California Government Clients
• California Department of Veterans Affairs
• Cal-JAC
• City of Bakersfield, California
• City of Corona, California
• City of Culver City, California
• City of Cupertino, California
• City of Modesto, California
• City of Newport Beach, California
• City of Redlands, California
• City of Redondo Beach, California
• City of Roseville, California
• City of Santa Monica, California
• City of Stockton, California
• Corona-Norco Unified School District
• County of Orange, California
• County of San Joaquin, California
• Intermodal Container Transfer Facility Joint
Powers Authority (ICTF)
• Long Beach Board of Harbor Commissions
• Los Angeles World Airports (LAWA) & LAX
• Madera Water District
• Musick Meadows Mutual Water Co., 2
• Ontario International Airport
• Port of Los Angeles
• Port of San Diego
• RCRC (Rural County Representatives of
California)
• San Jose Unified School District
• Santa Clara Valley Transportation Authority
• State of California Legislature Audit
• Ventura County Section 457 Plan
• West Contra Costa Unified School District

SINGLE AUDIT EXPERIENCE
Moss Adams is one of the most experienced firms in the United States in conducting audits in accordance with the Single Audit Act and the audit provisions of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (single audit). We’ve performed single audits since the Single Audit Act was issued in 1985, and have more than 4,160 such audits for tax-exempt entities on record since 1997. We have experience with a variety of grants and contracts.

We’ve invested significant resources into refining our single audit procedures for increased efficiency and accuracy. Our efforts include specialized training and a sharp focus on compliance issues while tailoring each engagement on the basis of awards, their recipient status, and funding. We’ll meet early on to discuss the nature of your federal awards and develop a customized approach and work with you throughout the audit to identify areas of need or improvement.

We’ve built strong safeguards into our single audit procedures. Each single audit includes a special technical review, conducted by a Moss Adams team member who’s independent of your audit team. The review focuses on the most critical audit and reporting decisions that we make. It’s designed to provide additional audit quality oversight to an area that continues to be subject to a higher level of external scrutiny. For the City, this means in addition to having your federal compliance audit completed on time, you can feel confident it’s been performed correctly.

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Plus, our involvement goes deeper than just performing federal compliance audits—we’re actively involved in the grant regulation process. In fact, Erica Forhan one of our national office partners, is the immediate past chair of the AICPA Governmental Audit Quality Center (GAQC) Executive Committee.

Our professionals have conducted federal compliance audits for many types of organizations and program types. This makes them well suited to anticipate and solve potential problems and complete these audits in a timely manner.

Client References
City of Medford City of Eugene City of Bend
Approx.

Gross
Cost/Year
$75,000 $90,450 $99,100
Contract
Dates
6/30/2018–6/30/2023 6/30/2021–6/30/2026 6/30/2017–6/30/2026 Service(s)
Provided
Audit of the City, audit of
Medford Urban Renewal
Agency, single audit, and
one nonattest service
Audit of the City, audit of
the Urban Renewal
Agency, single audit,
passenger facility charges
audit, three agreed-upon
procedures
Audit of the City, audit of
the Urban Renewal
Agency, audit of Bend
Metropolitan Planning
Organization, and single
audit
Contact
Information
Ryan Martin, CFO/Deputy
City Manager
(541) 774-2033
ryan.martin@cityofmedford
.org
Finn Cronin, Assistant
Finance Director
(541) 682-5394
[email protected]
Tracy Stabler, Assistant
Finance Director
(541) 693-2154
[email protected]

2. ENGAGEMENT TEAM CONTINUITY
Keeping your service team consistent from year to year saves you the time required to train a new team during an engagement and allows you to focus on what you do best—managing your day-to-day business. It also helps us complete the engagement in a more efficient and timely manner because the team is already familiar with your operations.

Team continuity is the hallmark of a stable and efficient firm and, with an overall retention rate averaging over 80% firmwide over the past three years, we’re in a strong position to maintain your engagement team continuity.

Group 2021 Retention 2020 Retention 2019 Retention
Client Service Professionals 77.8% 79.0% 78.8%
Administrative Staff 86.9% 84.1% 84.7%
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Our policy is to not rotate staff from an engagement team unless absolutely necessary. Typically, this would happen because a staff member left the firm or elected to change professional focus to a different industry group. As our retention statistics indicate, neither situation is very common. Still, if it were to become necessary to change members of your engagement team, we pledge to:

3. ASSIGNED TEAM
Working with the right team of professionals makes all the difference to your engagement. The team members we’ve thoughtfully selected to meet your specific needs have years of relevant experience. But more than that, you’ll find they bring an optimistic perspective focused on helping you explore and embrace emerging opportunity. Your Moss Adams team will personally engage with your team and bring a new level of energy and enterprise to your engagement.

Amanda McCleary-Moore, CPA, Partner
Professional Experience
Amanda has practiced public accounting since 2000 and focuses on serving state and local government clients. She provides a range of services to her tax-exempt clients and leads the government group in the firm’s Medford office. She’s a member of the firm’s GASB No. 68 and No. 75 implementation teams responsible for developing tools for auditors and clients. She regularly presents on new accounting standards and uniform guidance and will be presenting an GASB update for state and local governments July 27, 2022.

Additionally, Amanda is currently on the special review committee for the GFOA certificate program.

Continuing Professional Education
For the past two years, Amanda has met the industry-specific and audit continuing professional education requirements in accordance with Government Auditing Standards. Detailed CPE is included in the appendix.

Professional Affiliations
• Member, American Institute of Certified Public Accountants • Member, Oregon Society of Certified Public Accountants • Audit committee member, Southern Oregon Goodwill Industries Inc. • Finance committee member, Habitat for Humanity
• Finance committee member, LOGOS Public Charter School Packet Pg. 521 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 14
Amanda McCleary-Moore, CPA, Partner
• Board member, LOGOS Public Charter School.
• Member, Oregon Government Officers Finance Association (OGFOA) • Member, Government Officer Finance Association (GFOA) Education
• BS, accounting, Southern Oregon University
Alise Horsley, CPA, Manager
Professional Experience
Alise has practiced public accounting since 2014. She focuses on serving clients in the government and not-for-profit industries. Alise also serves clients and has experience in a variety of other industry groups including employee benefit plans and health care organizations.

Continuing Professional Education
For the past two years, Alise has met the industry-specific and audit continuing professional education requirements in accordance with Government Auditing Standards. Detailed CPE is included in the appendix.

Professional Affiliations
• Member, American Institute of Certified Public Accountants • Member, Oregon Society of Certified Public Accountants Education
• BS, accounting, Southern Oregon University
Matt Dinsdale, CPA, Senior Manager
Professional Experience
Matt has practiced public accounting since 2008. He specializes in providing assurance and advisory services to variety of institutions of higher education, not-for-profit organizations, and government agencies. Matt has significant experience conducting audits in accordance with Government Auditing Standards and the Single Audit Act. He has published numerous articles and speaks at events and conferences on a range of subjects, both internally and externally. Matt also is a member of the firm single audit technical committee charged with reviewing all single audit reports issued by the firm, to ensure the reporting and deliverables both meet firm standards, and uniform guidance requirements.

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Matt Dinsdale, CPA, Senior Manager
Matt serves the board of San Diego based Center for Community Solutions and is active in the local not-for-profit and government community.

Continuing Professional Education
For the past two years, Matt has met the industry-specific and audit continuing professional education requirements in accordance with Government Auditing Standards. Detailed CPE is included in the appendix.

Professional Affiliations
• Member, American Institute of Certified Public Accountants • Member, California Society of Certified Public Accountants Education
• BS, accounting, San Diego State University
Brooke Goodall, CPA, Senior
Professional Experience
Brooke has practiced public accounting since 2019. She serves a broad client base including governments, higher education entities, and not-for-profits, as well as a variety of other types of industries. Brooke has experience auditing major federal programs under OMB’s Uniform Grant Guidance.

Continuing Professional Education
For the past two years, Brooke has met the industry-specific and audit continuing professional education requirements in accordance with Government Auditing Standards. Detailed CPE is included in the appendix.

Professional Affiliations
• Member, American Institute of Certified Public Accountants • Member, Oregon Society of Certified Public Accountants Education
• BS, accounting, St. Cloud State University
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C. Firm’s Approach to the Examination

1. UNDERSTANDING OF ENGAGEMENT REQUIREMENTS
We understand the engagement requirements to be the following:

The scope of the reports and the auditor’s opinions presented in such report shall comply with the provision listed in Section II (Scope of Work).

2. Single Audit and Compliance Report
A. A report on the internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.

B. A report on compliance with applicable laws and regulations.

C. An “in-relation-to” report on the schedule of federal financial assistance.

D. A report on the internal control structure used in administering federal financial assistance programs.

E. A report on compliance with laws and regulation related to major and non-major federal financial assistance programs.

This report should include an opinion on compliance with specific requirements applicable to major federal financial assistance programs, a report on compliance with general requirements applicable to major federal financial assistance programs, and a report on compliance with laws and regulations applicable to non-major federal financial assistance program transactions tested.

F. A report on agreed-upon procedures related to the City’s GANN Appropriations Limit.

G. Reports required by the City’s cognizant and/or oversite agency.

H. The auditor shall perform attestation procedures under the Guidelines for Public Housing Authorities and Independent Auditors.

The auditor shall present these reports regarding the activities of the City’s reporting entity.

The reports shall be in compliance with the provisions of the Federal Single Audit Act of 1996, OMB Uniform Grant Guidance/Super Circular guidelines on Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and governmental auditing standards.

Specific format and requirements of these reports shall be coordinated with the City’s cognizant and/or oversite agency.

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A separate report on the compliance of the Redding Area Bus Authority operations with the Transportation Development Act, the California Administrative Code, and the rules and regulations of the Shasta County Regional Transportation Planning Agency shall be presented, as prescribed by Section 6667 of the California Code of Regulations.

A report/opinion as required by section 158.67(c) of the Code of Federal Regulations (CRF) for the Passenger Facilities Charge.

3. Management Letters
The auditor shall present reports of this type for the reporting entity of the City of Redding, the Redding Area Bus Authority and the Housing Authority of the City of Redding.

These reports shall set forth the following:
• Findings and recommendations for improvements in the systems of internal control. • Findings and recommendations for improvements in accounting systems. • Findings of non-compliance with laws, rules, and regulations. • Any other material items coming to the attention of the auditor during the course of the examination.

2. WORK PLAN
Transitioning to Moss Adams
It’s our first step in welcoming you as a new client—and it’s an important one. Our goal? To avoid disruption to your staff and make the transition period as smooth as possible. You’ll get the following:

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Transition Steps

1. Entrance meetings. Conference with your finance department and other appropriate groups to discuss risks, expectations, processes, and timelines.

2. Planning sessions. Meet with key managers to discuss risks, expectations, the audit process, and timelines; and to share key strategic, financial, and operational information.

3. Review working papers. Read your prior auditor’s working papers to understand their audit approach and the timing of their procedures and to determine the scope of any additional procedures our team will perform on the opening balances in your financial statements.

4. Design audit approach. Devise an efficient and effective approach that addresses the potential risks we discover during the transition.

Financial Statement Audit Approach
The City will benefit from our customized, risk-based audit approach as well as the timely and effective communication and coordination of our audit activities. With dedicated and ongoing involvement from our partners and senior-level professionals, the audit will be planned and executed by an experienced team that understands your industry. During the audit, your Moss Adams engagement leader, Amanda McCleary-Moore, will review the work in progress and address any issues with management. This reduces time spent on post-audit procedures and wrap-up.

Our emphasis on tailoring an audit to focus on the areas of significant risks allows us to complete the audit in an efficient and effective manner. Our audit will include the following:
• Plan the engagement based on a thorough understanding of your business risks and transactions • Communicate and coordinate activities with management and the audit committee based on an agreed-upon timeline
• Conduct continuous audit procedures to increase efficiency and reduce the burden on your personnel at year-end
• Work with management to resolve any complex accounting or reporting issues as early as possible in the audit process
• Provide recommendations to management for areas of improvement Packet Pg. 526 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 19
Single Audit Approach
Given our vast experience in this area and our Government Services Practice, we have a deep understanding of the challenges involved in adhering to grant requirements at all levels: federal, state, and local. We understand federal compliance audit principles and the compliance requirements contained in the Office of Management and Budget (OMB) Compliance Supplement as well as other sources of compliance requirements. We maintain relationships with the Government Accountability Office (GAO), OMB, and several federal and state agency personnel. This allows us to communicate with them directly to determine their specific needs and requirements from the audit process.

Our general audit approach follows the guidelines and framework in Government Auditing Standards (GAS) and the Uniform Guidance for Federal Awards. This approach is risk-based, beginning with the identification of major programs for audit and the related applicable compliance requirements described in the OMB Compliance Supplement, grants, and contract agreements.

Planning for the Federal Compliance Audit
The process begins with a review of your schedule of expenditures of federal awards and consideration of the requirements of the Uniform Guidance for Federal Awards, your grants and contract agreements, and GAS. This is followed by:
• An assessment of each federal program and the associated audit risks to determine which are major programs to be audited
• Further assessments of:
o Technology and your organization
o Materiality
o Internal controls in place for each program
o State and local compliance requirements
o Results of desk reviews and on-site reviews by regulatory agencies o Design of an audit approach specifically fitted to the circumstances that allows for a highquality and efficient audit Determining Applicable Laws and Regulations for the Federal Compliance Audit • Review of the OMB Compliance Supplement, grant agreements, contracts, and related publications to determine the applicable compliance requirements for each major program Packet Pg. 527 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 20
• Analysis of instructions from pass-through agencies and existing regulatory guidance • Management inquiries
• Review of communications from regulators and relevant national and state accounting bodies Drawing Audit Samples for the Federal Compliance Audit
• Specific tests of internal control and of compliance are designed and may include the use of audit samples.
• Appropriate sampling techniques are determined and tailored to the particular test. • Data extraction software may be used.

Reporting Noncompliance and Findings
• We use a tiered approach that assesses the significance of an observed error, potential lack of effective control mechanism, or instance of noncompliance. • We use an assessment that includes the materiality of the issue to each major program and an analysis of the pervasiveness of the issue.
• We identify and report only those major systemic problems that put the organization at risk or constitute significant noncompliance as required by professional standards. Isolated instances and administrative errors not required to be reported more broadly are usually reported only to management.

Drawing Audit Samples for Compliance Testing
For the major programs to be tested, we determine the direct and material compliance requirements through review of grant agreements and contracts, as well as published regulatory guidance, including the OMB Compliance Supplement. The review will generate specific compliance tests, many of which will involve audit sampling. We’ll select the most appropriate sampling technique for a given compliance test, tailored to the type and nature of the test. When we apply a sampling approach, we often use data extraction software that helps isolate and manipulate a large volume of data without interrupting current processes and without affecting the original data. This has proven to be very efficient and effective for large-scale sampling.

Our approach to audit sampling in a compliance audit of federal awards is based on the audit sampling considerations in the AICPA’s Audit Guide for Government Auditing Standards and Single Audits that was designed to increase the quality of federal compliance audits. In fact, representatives from Moss Adams participated with the AICPA to create this guidance.

Reporting Noncompliance and Findings
Not every error or instance of noncompliance discovered in the single audit test work requires formal reporting. We use a tiered approach to assess the significance of the error, lack of control mechanism, or instance of noncompliance. That assessment includes the materiality of the issue to each major program and an analysis of the pervasiveness of the issue. We identify and formally report those major systemic problems that put you at risk for noncompliance or constitute significant noncompliance, using the reporting frameworks required by federal compliance audit guidance and GAS. Isolated instances and less significant administrative errors are usually reported only to management.

Packet Pg. 528 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 21
Proposed Schedule
Below is our proposed transition and audit schedule. A final schedule is subject to your approval and our final agreement.

Service Description Proposed Timing

AUDITOR TRANSITION
Provide and review correspondence with predecessor auditor and regulatory agencies
Early 2023
Communicate with predecessor auditor in accordance with our professional standards
Early 2023
Review predecessor auditor workpaper documentation to gain an understanding of the procedures performed, technical issues, and other pertinent information
March/April 2023
Meet with the City to obtain an understanding of systems, internal controls, and accounting issues
May 2023

AUDIT TIMELINE
Perform selected audit procedures on specific accounts and significant transactions
May 2023
Meet with your accounting staff to set up our year-end audit timeline, identify and resolve pertinent issues, and address any management or board member concerns
May 2023
Meet with management and the Audit Committee to discuss the audit plan May 2023 Provide management with a detailed list of items needed to perform the audit, including the timing of when items are needed
July 2023
Perform fieldwork for the audits for the year ending June 30 Early November 2023 Present drafts of audit reports November 20, 2023
Present final audit reports November 30, 2023
Present findings and recommendations to the Audit Committee January 2024 A. Estimated Hours
Staff Level Estimated Hours
Partner 60
Senior Manager 20
Manager 160
Senior 120
Staff 240
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How We Supervise Our Audits
Area of Supervision Audit Managers’ Responsibilities
Overall Supervision • Provide administrative review and supervision throughout the project to be sure all required administrative and technical supervision is performed
• Make sure administrative and technical review comments are properly handled
• Stay involved with all significant client communications, including decisions requested of, and made by, the client
• Maintain the work plan and regularly attend status meetings • Maintain proper staffing levels
• Be sure deadlines and deliverables are met
Technical Supervision • Make sure technical aspects of the engagement are properly planned and performed
• Be sure proper auditing methods are used
• Make sure our files contain satisfactory evidential matter • Be sure our conclusions and recommendations are technically sound and properly reported to the client
• Review work product and engagement status at various points during the engagement
Daily Supervision • Provide instruction and direction, as needed • Provide ongoing coaching and direction
• Keep informed about significant problems encountered
• Help resolve problems and issues in a timely manner
• Review work performed on a timely basis
• Understand and communicate any changes the client requests Staff Member Supervision Staff members will be informed of their responsibilities and the procedures they need to follow to accomplish the engagement objectives. They’ll be asked to bring significant questions or issues raised during the engagement to the attention of their supervisor so the significance of these matters can be determined and action taken as appropriate.

The work performed by each staff member will be reviewed to determine whether it was adequately carried out and whether the engagement conclusions and recommendations are supported by the work performed.

B. Billing Rates
The hourly rates for each staff level that will participate in the examination is provided in the separate, sealed envelope containing all fee-related information.

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C. Total Estimated Hours and Not-to-Exceed Fee
The total estimated hours and maximum not-to-exceed fee is provided in the separate, sealed envelope containing all fee-related information.

D. Expenses
The total estimated expenses are provided in the separate, sealed envelope containing all fee-related information. Our proposed fee has a not-to-exceed amount for travel and will be billed as incurred up to the maximum. Direct travel expenses will be billed monthly as incurred.

3. IDENTIFYING AUDIT COSTS BY ENTITY
Deltek is the firm’s practice management solution for time entry, client and engagement management, billing, invoice approvals, accounts receivable and other accounting functions. Through Deltek we’re able to set up client codes to identify audit costs attributable to each entity, grant, or fund which may be used to assist in charging each organization for its share of audit costs.

4. WORKPAPERS
Workpaper Retention
Moss Adams uses an electronic workpaper management system for our engagement file preparation and storage requirements pursuant to our documentation retention and destruction policy. In general, our workpaper retention policy is to keep current client engagement files, including reports and written communications to management and those charged with governance, for seven years (or longer, if required by law or regulation). Our working papers are the property of Moss Adams and constitute confidential information. We may be asked, however, to make them available for review by regulatory agencies pursuant to authority given to them by law or regulation. If requested, and if in our opinion a response is required by law or regulation, access to such engagement related documentation will be provided under the supervision of Moss Adams personnel. Furthermore, upon request, we may be required to provide copies of selected engagement-related documentation to regulatory agencies or other third parties. The regulatory agencies or third parties may intend, or decide, to distribute the copies or information contained therein to others, including other government agencies.

Availability of Audit Workpapers
With approval from our clients, we readily avail ourselves to allow regulators access to our audit documentation upon request, pursuant to authority given to them by law or regulation. If requested, and if in our opinion a response is required by law, access to our audit documentation will be provided under the supervision of Moss Adams personnel. Our policy is that of total cooperation.

Regulators are able to visit any of our office locations in order to review the files; or, we offer the following electronic solutions to review our audit workpapers:
• RIVIO. This tool allows for convenient electronic transfer of financial statements to regulators. • VPN. We can provide regulators remote access saving the client, examiners, and auditors from having to physically sit in our offices
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It’s our desire and responsibility to effectively communicate with the supervisory committee regarding the planned audit approach; any issues, audit procedures, or concerns relative to the performance of the audit; and results of the audit. Given the audit communications during the course of the audit, there generally isn’t any need for a client review of our working paper files. Also, a significant number of working papers are prepared by your personnel. It’s not our customary practice to provide full and complete access to our audit working paper files to the client.

5. ABILITY TO ACCOMPLISH SERVICES DURING NORMAL BUSINESS HOURS Moss Adams has the ability to accomplish this engagement during normal office hours or another schedule approved by the Finance Division.

6. FEDERAL CLAUSES FORMS–ATTACHMENT D
Attachment D is included in the appendix of this proposal.

7. ADDITIONAL INFORMATION
Insights and Resources
Online Publications
Keeping you informed about changes in the financial landscape is one of our top priorities. We closely monitor regulatory agencies, participate in industry and technical forums, and write about a wide range of general as well as industry-specific accounting, tax, and business issues. The goal? To provide you with actionable information and guidance to help your organization succeed.

This information comes in two main forms, both delivered to you via email:
• Alert. Time-sensitive news about tax and regulatory changes. • Insight. The big picture on accounting and business topics.

Webcasts
Continuing education is vitally important to us, and we’re happy to share our knowledge with you and your staff. We frequently offer a wide range of topical online seminars, many of which are archived and available on demand, allowing you to watch them on your schedule—play, pause, or resume later.

The 2021 government webcast series offered the following topics:
• GASB 87: Adoption and Best Practices for Government Entities • GASB Revisions and Impacts for Organizations
• Uniform Guidance Developments and Compliance Strategies • Financial Considerations of Business Continuity Planning • Key Strategies for Fraud Detection and Prevention
• Risk Assessments and How to Prioritize Your Focus
• Enhance Efficiency and Effectiveness with Performance Audits Packet Pg. 532 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Moss Adams | Proposal for City of Redding 25
• Challenges in Audit Services Procurement
Other topics covered in our webcast series include the following:
• Cybersecurity
• Construction Audits
• Performance Audits
Seminars and Events
You’ll be invited to attend numerous conferences and networking events presented by our firm and distinguished guest speakers. Our events are opportunities for you and your staff to meet our professionals, share best practices with industry peers, and earn CPE.

Professionals from our Government Services Practice have participated in the following events:
• Association of Government Accountants–local chapters
• Business of Airports Conference
• California Society of Municipal Finance Officers (CSMFO) Annual Conference • Central Region Government Seminar
• GFOA Annual Conference
• Medford Governmental Accounting Conference
• National Airports Conference (NAC)
• National Council on Teacher Retirement (NCTR) Annual Conference • New Mexico Society of CPAs (NMSCPA) Government Finance Experts Conference • Oregon Government Finance Officers Association (OGFOA) Spring and Fall Conferences • Oregon Governmental Accounting Conference
• Public Pension Financial Forum (P2F2) Conference
• Washington Region Governmental Technical Update/Seminar • Washington Society of CPAs (WSCPA) Governmental Accounting & Auditing Conference Our Commitment to Being a Diverse, Inclusive, and Anti-Racist Firm At Moss Adams, we know taking a stand as an anti-racist firm is essential to growing a sustainable firm that better reflects the communities we represent, and the clients we serve. By focusing our efforts, we strive toward creating a safe environment for all our employees—one that fosters innovation by being inclusive of distinct perspectives and experiences.

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Now more than ever, we’re focused on growing and maintaining a diverse, equitable, and inclusive culture both inside and outside the firm. We’ve made it part of our firmwide strategic plan, which includes dedicating ourselves to improving workforce diversity, and are also working toward systemic change where we can.

To help the firm stay accountable in our goals and drive strategy forward, we’ve formed the Inclusion & Diversity (I&D) Advisory Board. This board is made up of senior-level Moss Adams professionals dedicated to supporting the impact the business resource groups (BRGs) are making in the regions. Together with firm leadership and our executive committee, they’ve developed a firmwide framework to help move our goals forward. This framework consists of three key components:

Awareness—assessing our firmwide I&D progress and understanding the experiences of our underrepresented professionals; Action— understanding and completing the necessary steps we need to take to foster a more diverse, inclusive, and anti-racist firm; and Accountability— evaluating our efforts to verify we’re modeling our values and anti-racist behavior at all levels.

For more information on our I&D efforts and diversity statistics, please see our full 2021 report, here.

Moss Adams by the Numbers
We want our workforce to reflect the communities in which we work, and the clients we serve. After all, bringing together professionals with different backgrounds and experiences fosters inclusion and innovation in our work approach. To hold ourselves accountable for achieving a goal of being more diverse, we must first be aware of our progress so far. Overall, our racial or ethnic diversity didn’t significantly change in 2020 compared to 2019, but we’re taking steps to improve our diversity across the firm and at the partner level.

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D. Audit Fees
One copy of the proposed fee schedule is submitted in a separate, sealed envelope.

Assurance, tax, and consulting offered through Moss Adams LLP. ISO/IEC 27001 services offered through Cadence Assurance LLC, a Moss Adams company. Investment advisory services offered through Moss Adams Wealth Advisors LLC.

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Appendix

CITY OF REDDING AUDIT SERVICES RFP EXCEPTIONS
This proposal is contingent upon completion of the Moss Adams new client acceptance process, satisfaction of applicable professional standards (including communications with the prior auditors), and execution of a mutually acceptable contract. In addition, pursuant to professional standards and firm practice, we would expect to confirm our understanding of each engagement on an annual basis in the form of an engagement letter outlining the scope of work and obligations/responsibilities specific to that year’s audits.

With regard to the terms and conditions of the Sample Professional Services Contract and RFP Exhibits, Moss Adams suggests: (i) providing for representations in lieu of warranties (§4C); (ii) clarifying City ownership of final deliverables and Moss Adams’ ownership (and retention) of intellectual property, working papers, works in progress, and general skills and know-how (§4J); (iii) clarifying insurance requirements to comport with existing policies, including providing for confidentiality of insurance structure (including deductibles, retention levels, and declaration pages), notification only goes to primary insured, additional insureds are added via blanket endorsement, non-ownership of vehicles, and insurance provider uses proprietary forms (§5); (iv) focusing and clarifying any indemnification provisions (including to protect auditor independence) (§6); (v) following the American rule on attorneys’ fees (§7A).

In addition, we would seek to address a mutual limitation on liability for special and consequential damages (new) and clarify the breadth of certifications regarding termination and notification of legal matters (Exs. D, Notification to Agency).

We’ve successfully signed professional services agreements with thousands of clients, including numerous municipalities, and we commit to working in good faith to successfully negotiate a mutually agreeable agreement for this engagement on a timely basis should we be awarded this work.

Packet Pg. 536 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT A

ACKNOWLEDGEMENT OF RECEIPT AND

CERTIFICATION OF COMPLIANCE WITH FEDERAL CONTRACT CLAUSES To be completed for all procurements over $10,000.

Contractor/Vendor acknowledges receipt of the attached Federal Contract Clauses and certifies compliance with all federal requirements related to this Contract/Agreement.

Yes N/A
  Certification Regarding Lobbying (for offers exceeding $100,000)   Government-wide Debarment and Suspension (for offers ∃ $25,000)  DBE Certification
 Conflict of Interest
The following clauses which apply only to contracts exceeding $100,000 do not apply to this contract:
 6. Clean Water Act
 7. Lobbying Restrictions
 11. Clean Air Act
 12. Recycled Products
 21. Breaches and Dispute Resolution
 Exhibit C Certificate for Lobbying
July 28, 2022
Partner
Moss Adams LLP
Packet Pg. 537 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services EXHIBIT C, 49 CFR PART 20--CERTIFICATION REGARDING LOBBYING Certification for Contracts, Grants, Loans, and Cooperative Agreements (To be submitted with each bid or offer exceeding $100,000) The undersigned Contractor certifies, to the best of his or her knowledge and belief, that:
(1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for making lobbying contacts to an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form--LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions [as amended by "Government wide Guidance for New Restrictions on Lobbying," 61 Fed. Reg. 1413 (1/19/96). Note: Language in paragraph (2) herein has been modified in accordance with Section 10 of the Lobbying Disclosure Act of 1995 (P.L. 104-65, to be codified at 2 U.S.C. 1601, et seq.)]
(3) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly.

EXHIBIT D

The bidder or proposer further agrees to include a provision requiring such compliance in its lower tier covered transactions.

July 28, 2022
Amanda McCleary-Moore
Partner
Seattle, WA 98104
999 Third Avenue, Suite 2800
(541) 621-3459 [email protected]
Moss Adams LLP
, which would affect or impact our
ability to provide the services under this agreement.

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EXHIBIT E

Letter of Intent
Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

DBE E-Mail Address
Capacity of DBE (e.g. contractor, subcontractor, $ Amount DBE Participation vendor)
AMM
Packet Pg. 540 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Description of services or materials to be provided by DBE Packet Pg. 541 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

Contractor Certification
Submitted by:

Signature Date
Print Name and Title
Name of Contractor, if different from Signatory
July 28, 2022
Amanda McCleary-Moore
Moss Adams LLP
Packet Pg. 542 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT F

Packet Pg. 543 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services  I believe a conflict exists or has existed in the past 12 month, and I have attached a statement describing such conflict in a concise manner.
 To the best of my knowledge and belief no affiliation exists relevant to possible conflicts of interest with specific regard to this contract.

Signature Date

Print Name and Title
Amanda McCleary-Moore, Partner
July 28, 2022
Packet Pg. 544 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Notification to Agency
(Legal Matters pertaining to FTA)
Vendor hereby acknowledges that if a current or prospective legal matter that may affect the Federal Government interest in the contract emerges, Vendor must promptly inform the Redding Area Bu Authority so that it may notify the Federal Transit Administration and/or it’s designee, the California Department of Transportation.

Packet Pg. 545 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Name Amanda McCleary‐Moore
Email Amanda.McCleary‐[email protected]
Program ID Sponsor Delivery Record Status
Complete
d
Total
Credits Credit Detail
PPG Presents – 2022 Mid‐Year Update
39eab7bc‐8c02‐4ba2‐
afc1‐6ef536008265‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
06/16/20
22 1.5 Auditing: 1.5
Oregon Ethics
995ebfef‐9cdd‐4009‐
bf27‐1c83a4f5e753‐1
Becker
Professional
Education QAS self study
Passed with
custom credit
06/15/20
22 4.0 Regulatory Ethics: 4.0
Audits of State and Local Governments /
Governmental Accounting andFinancial
Reporting Standards –Webcast ‐ #W66338
9537ae56‐314a‐4422‐
b506‐02171e98f06c‐1 OSCPA
Group internet
based
Passed with
custom credit
06/02/20
22 8.0
Auditing
(Governmental): 8.0
GAQC Annual Update for Moss Adams:

What You Need to Know for 2022 Audits
8e9124d4‐88ea‐4f30‐
9a8d‐24091ac2f24e‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/23/20
22 3.0
Accounting
(Governmental): 1.5
Auditing
(Governmental): 1.5
2022 EBP Intermediate Annual Update
d95194d4‐4374‐4a1c‐
baea‐d12da12d9549‐1
Moss Adams
University
Group internet
based
Passed with full
credit
05/17/20
22 1.5 Auditing: 1.5
2022 Annual Performance Review: Make it
Matter
1608734e‐a68a‐4984‐
9571‐02c9de104327‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/03/20
22 1.0
Personal
Development: 1.0
2022 Spring Conference
c14c8b10‐e579‐42ca‐
9f71‐a1441786f852‐1 OGFOA Group live
Passed with
custom credit
03/09/20
22 11.5
Accounting: 1.5
Business Law: 3.0
Business
Management and
Organization: 1.5
Economics: 1.5
Personal
Development: 1.0
Taxes: 1.5
Information
Technology: 1.5
PPG Presents – What You Need to Know
for 2021 Calendar Year‐End Engagements
8351277e‐5100‐4f5f‐
a955‐f12aab44531a‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/26/20
22 1.5 Accounting: 1.5
SAS 136 – Understanding Changes for 2021
year end EBP Audits
2f866f2f‐fba0‐43a3‐9398
d23dba5ca65d‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/18/20
22 1.0 Accounting: 1.0
PPG Presents: 2021 Year End Assurance
Alert
f5c2815a‐46ec‐425c‐
92c9‐1d6c80663a18‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/07/20
22 2.5 Auditing: 2.5
Workplace Harassment Prevention for
Managers ‐ Multi‐State Edition, Version 3.0
85c9618b‐9557‐4c96‐
b5d7‐e299de81408e‐1 Moss Adams LLP QAS self study
Passed with
custom credit
12/02/20
21 2.0 Personnel/HR: 2.0
Security Basics Training 2021
bfb4eb82‐a823‐4808‐
a245‐318a3f1382fc‐1 Moss Adams LLP QAS self study
Passed with
custom credit
11/28/20
21 1.0
Information
Technology: 1.0
2021 Risk Management Considerations
a344f9ea‐62cf‐4434‐
9426‐eee58eae5cad‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
11/16/20
21 2.0 Behavioral Ethics: 2.0
IT Audit Tools & Templates
fa5580bb‐a7f2‐462c‐
a190‐525c34cf383c‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
11/16/20
21 1.0 Auditing: 1.0
Client Confidentiality
f2fb9844‐55d6‐451b‐
b841‐52618b6111f8‐1
Moss Adams
University QAS self study
Passed with
custom credit
11/15/20
21 1.0 Behavioral Ethics: 1.0
Contracts and Engaging with Clients
f6a211f8‐d5d9‐40d7‐
8813‐22334f598443‐1
Moss Adams
University QAS self study
Passed with
custom credit
11/15/20
21 1.0 Behavioral Ethics: 1.0
Consulting Overview 101
51b15bde‐0a7c‐4912‐
bbc3‐ee56d7b558dc‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
11/02/20
21 1.0
Specialized
Knowledge: 1.0
2021 APC: Heads Up Auditors! Your Audit
Reports are Changing
63050aef‐5a8a‐4885‐
b809‐05e21a48ff5d‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/28/20
21 1.0 Auditing: 1.0
2021 APC: How’d You Manage That?
3b6fdde2‐08f0‐4697‐
be51‐95415fade16c‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/27/20
21 1.0
Business
Management and
Organization: 1.0
2021 APC: FASB Update
a63e162a‐8bab‐426b‐
8f40‐bcb1c6c6b2dd‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/27/20
21 1.5 Accounting: 1.5
Creating Inclusion: Building Belonging
ca23978b‐1608‐4179‐
9af7‐74e80c394a78‐1
Group internet
based
Passed with
custom credit
09/24/20
21 1.0
Personal
Development: 1.0
2021 APC: Don't Let Lease Accounting Get
the "Lease" of You
5b8363fd‐8be6‐4dc1‐
91bd‐1f299e854479‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/23/20
21 1.5 Auditing: 1.5
2021 APC: Helping Clients Grow While
Maintaining Independence
80ef3fcc‐0cd0‐45e4‐91f9‐
ba23e62bb119‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/23/20
21 1.5 Auditing: 1.5
2021 APC: Hot Topics ‐ Answers to
Frequently Asked Questions
b02f37a2‐c17d‐43ca‐
b618‐9c5caa0071f4‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/23/20
21 1.0 Auditing: 1.0
2021 APC: More Than Just Playing a Part:

Role of ER and CR
90b543d8‐6944‐4180‐
af59‐6f9a0fc58c1f‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/21/20
21 1.0 Auditing: 1.0
Packet Pg. 546 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit 2021 One Firm Summer: Selling Client‐
Centric Advisory
d92a553e‐4dd1‐4ade‐
a14c‐d9bdb5c934d4‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
09/20/20
21 1.0
Business
Management and
Organization: 1.0
2021 APC: GASB Update ‐ Standards and
Project Update
8eb2f312‐be15‐4e07‐
9c8e‐9f1a64260c5a‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/14/20
21 1.0 Accounting: 1.0
2021 APC: GASB Update ‐ Insights from
Joel Black
a3017a09‐affe‐487f‐
9c30‐f0c4dddb4395‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/14/20
21 1.0 Accounting: 1.0
2021 APC: Assurance Practice Update ‐

REQUIRED
31bbcaf2‐baf6‐4992‐
9617‐618bf4e5b92e‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/13/20
21 1.0 Auditing: 1.0
2021 APC: Cracking the Code to IT Auditing
‐ REQUIRED
9f3bd107‐d25b‐452b‐
a6a8‐577a02eec7a6‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/13/20
21 1.5 Auditing: 1.5
2021 APC: Addressing Risk with Journal
Entry Testing
e12a2ca5‐15f9‐4588‐
8d81‐47740c1e5ce2‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/13/20
21 1.0 Auditing: 1.0
Innovation Updates
176d0423‐7271‐480f‐
b904‐0b7b5a1a35b9‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/31/20
21 1.0
Information
Technology: 1.0
Lease Accounting (ASC 842) & Effective
Analytics
8bf08fac‐adcb‐4478‐
8639‐1990233ba9b7‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/24/20
21 1.0 Accounting: 1.0
2021 One Firm Summer: Client‐Centric
Advisory: What It Means for Moss Adams
and Our Clients
b841257b‐13ea‐47da‐
afd1‐2336b0be2a57‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/16/20
21 1.0
Business
Management and
Organization: 1.0
Prioritization and Project Management
1ce8fe41‐9df9‐4e0d‐
9d1b‐a5131fd443fc‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/03/20
21 1.0
Management
Services: 1.0
Anti‐Racism: Taking an Active Stance
97e7ef69‐8e27‐479d‐
8306‐0289c12275ba‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/27/20
21 1.0
Personal
Development: 1.0
AICPA & CIMA Employee Benefit Plans
Conference 2021
adcc266b‐4c5a‐404c‐
af09‐e740032647c9‐1 AICPA
Group internet
based
Passed with
custom credit
05/05/20
21 12.0
Accounting: 0.5
Auditing: 8.5
Personal
Development: 1.5
Taxes: 1.5
AICPA & CIMA Employee Benefit Plans
Conference 2021
fb01bf35‐b482‐4509‐
9423‐6ad3a0d2f4f4‐1 AICPA
Group internet
based
Passed with
custom credit
05/04/20
21 12.0
Accounting: 0.5
Auditing: 8.5
Personal
Development: 1.5
Taxes: 1.5
OSA Annual Audit Rule Training
fadbab9a‐b3c8‐4d93‐
adce‐fc1f3db48ed6‐1
New Mexico
Society of CPAs Group live
Passed with
custom credit
04/22/20
21 4.0
Auditing
(Governmental): 4.0
Panel Discussion: COVID‐19 and Remote
Work Strategies
7deca207‐1aa0‐4bad‐
92ef‐053e735b8c56‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and
Tribal (PNT)
Group internet
based
Passed with
custom credit
03/30/20
21 1.5 Accounting: 1.5
PPG Presents: 2020 Year End Assurance
Alert
e8755b78‐2dd6‐43c8‐
b3b3‐c28421d3301b‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/18/20
21 2.5 Auditing: 2.5
2021 PNT Annual Conference
8cce9094‐3fbf‐4004‐
99fb‐cacba1263cd8‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and
Tribal (PNT)
Group internet
based
Passed with
custom credit
01/07/20
21 9.0
Accounting: 1.0
Auditing
(Governmental): 3.0
Taxes: 0.0
Communications and
Marketing: 3.0
Information
Technology: 1.0
Management
Services: 1.0
Professional Ethics: 2020 Update and
Refresher
034421d4‐14a9‐49fb‐
b0ff‐430dfa47b2c8‐1 External ‐ AICPA QAS self study
Passed with
custom credit
12/20/20
20 2.0 Regulatory Ethics: 2.0
Security Basics Training 2020
1275a977‐8af5‐4734‐
b2b9‐86efdf6e0ca1‐1 Moss Adams LLP QAS self study
Passed with
custom credit
12/03/20
20 1.0
Information
Technology: 1.0
Paycheck Protection Program Loan &
Forgiveness Considerations
da4dbc2e‐a026‐4c77‐
8455‐a656a8c60e19‐1 Region ‐ Oregon
Group internet
based
Passed with
custom credit
11/06/20
20 1.0
Specialized
Knowledge: 1.0
APC Audit Evidence: Modernizing AICPA
Auditing Standards
74aa0b35‐ee76‐4136‐
9935‐7c32417783bd‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/20/20
20 1.0 Auditing: 1.0
APC What Could Go Wrong in Substantive
Testing
f8027348‐ac47‐4950‐
a15a‐21466d62db67‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/14/20
20 1.0 Auditing: 1.0
APC Single Audits ‐ What We Know Today
558a3d9d‐73e8‐414d‐
831d‐b6226c10e6fe‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/13/20
20 1.0 Auditing: 1.0
APC GASB Update
17a2c68e‐ff12‐4770‐8f8f‐
ef06c9f248d0‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/30/20
20 2.0
Accounting
(Governmental): 2.0
APC Practice Makes Perfect in IT Auditing
2edfe6cf‐370a‐47e4‐
ad39‐5d1e8afbbd98‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0 Auditing: 1.0
APC Risky Business: Working Safely in
Uncertain Times
492c74bc‐4807‐40db‐
b7b1‐5217b8d55b0a‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0
Business
Management and
Organization: 1.0
APC Can You Spot the Control?
80b3f9f2‐7de7‐4e4b‐
a82f‐cc7c74efc238‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0 Auditing: 1.0
Packet Pg. 547 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit APC Update from Your Professional
Practice Group
976dfc4b‐3a87‐4337‐
a450‐4eefeeecd6a5‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.5 Auditing: 1.5
APC Current and Upcoming Standards for
Reviews, Compilation and Preparation
Engagements
d085891f‐d217‐4a48‐
99ae‐97a0b62477f0‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/22/20
20 1.0 Auditing: 1.0
2020 One Firm Summer: Innovating with
Clients in Times of Crisis
e5b10178‐a1b8‐4195‐
a6d5‐4bd3af0842c5‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
09/17/20
20 1.0
Business
Management and
Organization: 1.0
APC FASB Update
4b597c53‐a31a‐4c7f‐
a6e7‐11e012b41107‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/15/20
20 2.0 Accounting: 2.0
APC ITGCs Demystified
4e07dd71‐bf19‐4905‐
b231‐384fa0ed8dcb‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/09/20
20 1.0 Auditing: 1.0
2020 One Firm Summer: Strengthening
and Expanding Client Relationships
Remotely
52bac0cd‐5662‐4ff5‐
af88‐9623187a243e‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/24/20
20 1.0
Business
Management and
Organization: 1.0
2020 One Firm Summer: Profitable Client
Conversations in the Post‐COVID‐19
Economy
bcfa937f‐891f‐4ffc‐8b7c‐
b2cad425d822‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/10/20
20 1.0
Business
Management and
Organization: 1.0
2020 One Firm Summer: The Importance
of Business Development in Times of Social
Distancing
0b3c56ae‐e1eb‐4287‐
9fe3‐23a7191d8f46‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
07/30/20
20 1.0
Business
Management and
Organization: 1.0
2020 EBP Advanced: Audit Quality
0075c8fd‐1cb6‐49fd‐
b1f5‐0b051fedd618‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
07/20/20
20 1.0 Auditing: 1.0
Total 129.0
Packet Pg. 548 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Name Alise Horsley
Email [email protected]
Program ID Sponsor Delivery Record Status
Complete
d
Total
Credits Credit Detail
PPG Presents – 2022 Mid‐Year Update
39eab7bc‐8c02‐4ba2‐
afc1‐6ef536008265‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
06/16/20
22 1.5 Auditing: 1.5
2022 EBP Advanced Annual Update
01cde980‐923b‐4e7c‐
8ef1‐3bc2ab20c2b4‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
06/09/20
22 2.0 Auditing: 2.0
GAQC Annual Update for Moss Adams:

What You Need to Know for 2022
Audits
8e9124d4‐88ea‐4f30‐
9a8d‐24091ac2f24e‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/23/20
22 3.0
Accounting (Governmental):

1.5 Auditing (Governmental): 1.5
Oregon Ethics
995ebfef‐9cdd‐4009‐
bf27‐1c83a4f5e753‐1
Becker Professional
Education QAS self study
Passed with
custom credit
05/19/20
22 4.0 Regulatory Ethics: 4.0
Professional Skepticism
8d3d47aa‐dafc‐4fd0‐
992c‐b20a2273957b‐1
Checkpoint
Learning QAS self study
Passed with
custom credit
05/18/20
22 1.0 Auditing: 1.0
An Introduction to Performing Single
Audits
4a2b690a‐6a9c‐4d55‐
b622‐5eeaf968e980‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
02/01/20
22 2.0 Auditing (Governmental): 2.0
2022 Introduction to Power BI
60c4aa47‐64b2‐43ca‐
8a90‐ec1ebf08569f‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
01/07/20
22 1.5
Accounting: 0.0
Information Technology: 1.5
PPG Presents: 2021 Year End
Assurance Alert
f5c2815a‐46ec‐425c‐
92c9‐1d6c80663a18‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/07/20
22 2.5 Auditing: 2.5
Allyship and Upstander Training:

Showing Up for Others
bac9f693‐3e5a‐4c2a‐
8b5d‐68c393b2944b‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
12/13/20
21 1.0 Personal Development: 1.0
SAS 136 and the Impacts on Employee
Benefit Plans
d1413f92‐a84d‐4ce6‐
87ef‐b56e2cbb2240‐1 Moss Adams LLP
Group internet
based
Passed with
full credit
12/09/20
21 1.0 Auditing: 1.0
EBA1: Conducting Advisory Discussions
eaff83ef‐72f8‐4043‐95f2‐
477260e3286d‐1 Rainmaker
Group internet
based
Passed with
custom credit
12/09/20
21 2.0
Communications and
Marketing: 2.0
Inventory Observation Training
5c8a1f79‐857d‐4d3e‐
afb3‐75a555938bab‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
12/02/20
21 1.0 Auditing: 1.0
Security Basics Training 2021
bfb4eb82‐a823‐4808‐
a245‐318a3f1382fc‐1 Moss Adams LLP QAS self study
Passed with
custom credit
11/22/20
21 1.0 Information Technology: 1.0
MindBridge 101 for Reviewers
d4a96128‐debb‐4492‐
af5d‐85cc218d333a‐1 Moss Adams Nano
Passed with
custom credit
11/11/20
21 0.2 Auditing: 0.2
Organization Design
2d992a4f‐ee07‐5064‐
9f90‐0552bb395939‐1 LinkedIn Learning QAS self study
Passed with
custom credit
10/29/20
21 0.0 Specialized Knowledge: 0.0
2021 APC: Heads Up Auditors! Your
Audit Reports are Changing
63050aef‐5a8a‐4885‐
b809‐05e21a48ff5d‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/28/20
21 1.0 Auditing: 1.0
2021 APC: FASB Update
a63e162a‐8bab‐426b‐
8f40‐bcb1c6c6b2dd‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/27/20
21 1.5 Accounting: 1.5
Creating Inclusion: Building Belonging
ca23978b‐1608‐4179‐
9af7‐74e80c394a78‐1
Group internet
based
Passed with
custom credit
09/24/20
21 1.0 Personal Development: 1.0
EBA1: Listening and Consultative
Questioning
69318f1c‐fb76‐4d64‐
b20e‐0724a8c4d607‐1 Rainmaker
Group internet
based
Passed with
custom credit
09/23/20
21 1.5 Personal Development: 1.5
2021 APC: How’d You Manage That?
a0efe905‐7edf‐4bf8‐
ba30‐0b2f4890deb9‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/22/20
21 1.0
Business Management and
Organization: 1.0
2021 APC: Cracking the Code to IT
Auditing ‐ REQUIRED
9a7b2922‐1491‐4222‐
8abc‐0b59caa5089e‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/22/20
21 1.0 Auditing: 1.0
2021 APC: Get Ready to Review,
Compile & Prepare Another Year:

SSARS Update
58fe1b4b‐4a06‐435d‐
8a9e‐0e1e5fec9518‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/22/20
21 1.0 Auditing: 1.0
2021 APC: Helping Clients Grow While
Maintaining Independence
64f0662e‐3854‐4944‐
a349‐9ab695afc874‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/21/20
21 1.5 Auditing: 1.5
2021 APC: Don't Let Lease Accounting
Get the "Lease" of You
76193af9‐ce45‐4c62‐
9cf6‐0bcd7352dcb5‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/14/20
21 1.5 Auditing: 1.5
2021 APC: GASB Update ‐ Insights from
Joel Black
a3017a09‐affe‐487f‐9c30‐
f0c4dddb4395‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/14/20
21 1.0 Accounting: 1.0
2021 APC: Addressing Risk with Journal
Entry Testing
e12a2ca5‐15f9‐4588‐
8d81‐47740c1e5ce2‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/13/20
21 1.0 Auditing: 1.0
2021 APC: Assurance Practice Update ‐

REQUIRED
31bbcaf2‐baf6‐4992‐
9617‐618bf4e5b92e‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/13/20
21 1.5 Auditing: 1.5
Innovation Updates
176d0423‐7271‐480f‐
b904‐0b7b5a1a35b9‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/31/20
21 1.0 Information Technology: 1.0
Operational Excellence Foundations
70fceed6‐1eda‐5868‐
837c‐21bfc4f697f5‐1 LinkedIn Learning QAS self study
Passed with
custom credit
08/27/20
21 0.0 Specialized Knowledge: 0.0
Lease Accounting (ASC 842) & Effective
Analytics
8bf08fac‐adcb‐4478‐
8639‐1990233ba9b7‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/24/20
21 1.0 Accounting: 1.0
EBA1: Deepening EBA Relationships
4f969706‐4cb5‐4fa3‐
9a19‐37d5969c3771‐1 Rainmaker
Group internet
based
Passed with
custom credit
08/19/20
21 2.0
Communications and
Marketing: 2.0
Packet Pg. 549 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Prioritization and Project Management
1ce8fe41‐9df9‐4e0d‐
9d1b‐a5131fd443fc‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
08/03/20
21 1.0 Management Services: 1.0
Cost Accounting & Inventory
796795d4‐708f‐4db1‐
ae86‐57b8e194784a‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
07/27/20
21 1.0 Accounting: 1.0
EBA 1: Strengthening EBA
Relationships
e4b6b4a8‐f209‐4f77‐
a7ad‐b13794373017‐1 Rainmaker
Group internet
based
Passed with
custom credit
07/22/20
21 1.5
Communications and
Marketing: 1.5
Remote and Hybrid Work Environment
Refresh
ca847225‐4bf8‐418a‐
9f47‐d9934bc697a5‐1 Moss Adams LLP
Group internet
based
Passed with
custom credit
07/13/20
21 1.0 Personal Development: 1.0
Finance Foundations
c059beac‐43c5‐56c6‐
855e‐fd26c09c9a06‐1 LinkedIn Learning QAS self study
Passed with
custom credit
06/18/20
21 4.6 Finance: 4.6
GAQC Annual Update for Moss Adams:

What You Need to Know for 2021
Audits
d24c9553‐a41f‐4901‐
b4b7‐3ba073972ba7‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/25/20
21 1.5 Auditing (Governmental): 1.5
IT Audit Tool Training
9a7e44a2‐7a9b‐4500‐
b241‐94a4c41b64a0‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
05/24/20
21 1.0 Auditing: 1.0
EBA1: Building EBA Relationships
3b642aba‐edf5‐404b‐
b983‐1b0db7c3490d‐1 Rainmaker
Group internet
based
Passed with
custom credit
05/07/20
21 2.0
Communications and
Marketing: 2.0
EBA1: Kickoff Webinar
c777866a‐845c‐471e‐
bd10‐db360c07ce25‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
04/29/20
21 1.0 Personal Development: 1.0
NorCal Annual EBP Fraud Discussion
e164e835‐c89f‐4e85‐
a3e7‐cb30c692b08c‐1 Region ‐ NorCal
Group internet
based
Passed with
custom credit
04/16/20
21 2.0 Auditing: 2.0
PPG Presents: 2020 Year End
Assurance Alert
e8755b78‐2dd6‐43c8‐
b3b3‐c28421d3301b‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
01/18/20
21 2.5 Auditing: 2.5
2021 PNT Annual Conference
8cce9094‐3fbf‐4004‐
99fb‐cacba1263cd8‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and Tribal
(PNT)
Group internet
based
Passed with
custom credit
01/07/20
21 9.0
Accounting: 1.0 Auditing
(Governmental): 3.0 Taxes:

0.0 Communications and
Marketing: 3.0 Information
Technology: 1.0 Management
Services: 1.0
Trends in Governmental Accounting
0bfab0c5‐79aa‐460f‐
8ace‐42c4be883d1b‐1
External ‐
Checkpoint
Learning QAS self study
Passed with
custom credit
12/17/20
20 4.0
Accounting (Governmental):

4.0 Professional Ethics: 2020 Update and
Refresher
034421d4‐14a9‐49fb‐
b0ff‐430dfa47b2c8‐1 External ‐ AICPA QAS self study
Passed with
custom credit
12/17/20
20 2.0 Regulatory Ethics: 2.0
The Art of Staying Focused
0e6462c8‐e5c6‐4bad‐
ae77‐001b28d94158‐1 Skillsoft QAS self study
Passed with
custom credit
12/16/20
20 0.5 Personal Development: 0.5
Inventory Observation Training
1f81ba30‐74e3‐4eb0‐
b089‐3ee49b31e64b‐1 Region ‐ Oregon
Group internet
based
Passed with
custom credit
12/03/20
20 1.5 Accounting: 1.5
Security Basics Training 2020
1275a977‐8af5‐4734‐
b2b9‐86efdf6e0ca1‐1 Moss Adams LLP QAS self study
Passed with
custom credit
12/01/20
20 1.0 Information Technology: 1.0
Workplace Harassment Prevention for
Managers ‐ Multi‐State Edition,
Version 3.0
85c9618b‐9557‐4c96‐
b5d7‐e299de81408e‐1 Moss Adams LLP QAS self study
Passed with
custom credit
11/30/20
20 2.0 Personnel/HR: 2.0
TPC Post‐Election Washington Update
92421dfb‐02a2‐4243‐
b30c‐747020f0683b‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
11/11/20
20 1.0 Taxes: 1.0
APC Single Audits ‐ What We Know
Today
558a3d9d‐73e8‐414d‐
831d‐b6226c10e6fe‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/13/20
20 1.0 Auditing: 1.0
APC Auditing in a Pandemic: Audit
Related Risks & Challenges
57fa927b‐7162‐4efc‐
b666‐b7b470d7c91a‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/07/20
20 1.5 Auditing: 1.5
APC Applying Professional Skepticism
in Today's Audits
0630c020‐3663‐4d85‐
bdff‐42497adc82ce‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/06/20
20 1.0 Auditing: 1.0
APC ITGCs Demystified
43cabc8c‐4824‐4aca‐
9bb4‐1a152b042f16‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
10/06/20
20 1.0 Auditing: 1.0
APC Risky Business: Working Safely in
Uncertain Times
492c74bc‐4807‐40db‐
b7b1‐5217b8d55b0a‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0
Business Management and
Organization: 1.0
APC Practice Makes Perfect in IT
Auditing
2edfe6cf‐370a‐47e4‐
ad39‐5d1e8afbbd98‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0 Auditing: 1.0
APC Update from Your Professional
Practice Group
976dfc4b‐3a87‐4337‐
a450‐4eefeeecd6a5‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/29/20
20 1.0 Auditing: 1.0
MindBridge 101 for Users – Dallas
office
d2477eeb‐d945‐4844‐
b86a‐6269cb1609f5‐1 Office ‐ Dallas
Group internet
based
Passed with
custom credit
09/28/20
20 1.0 Information Technology: 1.0
APC Current and Upcoming Standards
for Reviews, Compilation and
Preparation Engagements
d085891f‐d217‐4a48‐
99ae‐97a0b62477f0‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/22/20
20 1.0 Auditing: 1.0
APC FASB Update
4b597c53‐a31a‐4c7f‐
a6e7‐11e012b41107‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/15/20
20 2.0 Accounting: 2.0
APC Changing AUP Standards
124ef08f‐81ae‐4028‐
87a9‐f1dee0200188‐1
Moss Adams
University
Group internet
based
Passed with
custom credit
09/15/20
20 1.0 Auditing: 1.0
The Business of our Business
9337a8cf‐c14d‐4161‐
a3e9‐d839bde7d017‐1 Region ‐ Oregon
Group internet
based
Passed with
custom credit
08/26/20
20 1.0
Business Management and
Organization: 1.0
Overcoming Unconscious Bias in the
Workplace
b9f3be39‐9b79‐451f‐
ac47‐c40d2b539c8c‐1 Skillsoft QAS self study
Passed with
custom credit
08/05/20
20 0.5
Communications and
Marketing: 0.5
Total 96.3
Packet Pg. 550 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Name Brooke Goodall
Email [email protected]
Program ID Sponsor Delivery Record Status
Complete
d
Total
Credits Credit Detail
Oregon Ethics
995ebfef‐9cdd‐4009‐bf27‐
1c83a4f5e753‐1
Becker
Professional
Education
QAS self
study
Passed with custom
credit
06/29/20
22 4.0 Regulatory Ethics: 4.0
GAQC Annual Update for Moss Adams:

What You Need to Know for 2022 Audits
8e9124d4‐88ea‐4f30‐9a8d‐
24091ac2f24e‐1
Moss Adams
University
Group
internet
based
Passed with custom
credit
05/23/20
22 3.0
Accounting (Governmental):

1.5 Auditing (Governmental):

1.5 2022 EBP Intermediate Investments
9069c372‐a532‐4f92‐92e3‐
511110264bf4‐1
Moss Adams
University
Group
internet
based
Passed with custom
credit
05/19/20
22 1.5 Auditing: 1.5
Governmental Accounting & Auditing
Conference (2 days) – Webcast ‐
#W63746
4c3cdbb1‐f4b3‐4e35‐b6db‐
784a0766cd09‐1 OSCPA
Group
internet
based
Passed with custom
credit
05/17/20
22 15.0
Accounting (Governmental):

7.5 Auditing (Governmental):

7.5 2022 Annual Performance Review: Make
it Matter
ef3014a3‐eda5‐427d‐acaf‐
42d7f3996a10‐1
Moss Adams
University
Group
internet
based
Passed with custom
credit
04/27/20
22 1.0 Personal Development: 1.0
PPG Presents: 2021 Year End Assurance
Alert
f5c2815a‐46ec‐425c‐92c9‐
1d6c80663a18‐1
Moss Adams
University
Group
internet
based
Passed with custom
credit
01/07/20
22 2.5 Auditing: 2.5
Remote Work Foundations
3a7186a8‐e442‐5127‐bbbd‐
634bff0cb4a9‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
12/31/20
21 1.6 Personal Development: 1.6
Building High‐Performance Teams
ec8e90ee‐eff4‐591a‐9956‐
d8e5a9f1e285‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
12/31/20
21 3.4 Personnel/HR: 3.4
How to Slow Down and Be More
Productive
578c042b‐d659‐5097‐a34b‐
1c8f1e1dfe11‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
12/31/20
21 1.2 Personal Development: 1.2
Managing Up
a8d68b9b‐9602‐5691‐ad88‐
6986a7f6e927‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
12/31/20
21 1.8 Personal Development: 1.8
Strategic Focus for Managers
f7361a30‐cf58‐504d‐a1f6‐
904700eb7c5d‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
12/31/20
21 1.2
Communications and
Marketing: 1.2
2021 Utility Training Series: How a Utility
Makes Money, Debt & Net Position
9854a947‐d310‐4514‐a42f‐
d2d9088c0183‐1 Moss Adams LLP
Group
internet
based
Passed with custom
credit
12/16/20
21 2.0 Accounting: 2.0
Inventory Observation Training
5c8a1f79‐857d‐4d3e‐afb3‐
75a555938bab‐1 Moss Adams LLP
Group
internet
based
Passed with custom
credit
12/02/20
21 1.5 Auditing: 1.5
Developing Your Emotional Intelligence
8dcdf409‐6938‐51f8‐a61c‐
6cc988e10b2f‐1
LinkedIn
Learning
QAS self
study
Passed with custom
credit
11/29/20
21 0.0 Specialized Knowledge: 0.0
Professional Ethics: 2020 Update and
Refresher
034421d4‐14a9‐49fb‐b0ff‐
430dfa47b2c8‐1 External ‐ AICPA
QAS self
study
Passed with custom
credit
11/18/20
21 2.0 Regulatory Ethics: 2.0
Security Basics Training 2021
bfb4eb82‐a823‐4808‐a245‐
318a3f1382fc‐1 Moss Adams LLP
QAS self
study
Passed with custom
credit
11/18/20
21 1.0 Information Technology: 1.0
PPG Presents: 2020 Year End Assurance
Alert
e8755b78‐2dd6‐43c8‐b3b3‐
c28421d3301b‐1
Moss Adams
University
Group
internet
based
Passed with custom
credit
01/18/20
21 2.5 Auditing: 2.5
2021 PNT Annual Conference
8cce9094‐3fbf‐4004‐99fb‐
cacba1263cd8‐1
National
Practice ‐ Public
Sector, Not‐for‐
Profit and Tribal
(PNT)
Group
internet
based
Passed with custom
credit
01/07/20
21 3.5
Accounting: 1.0
Auditing (Governmental):

2.5 Taxes: 0.0
Communications and
Marketing: 0.0
Information Technology: 0.0
Management Services: 0.0
Inventory Observation Training
1f81ba30‐74e3‐4eb0‐b089‐
3ee49b31e64b‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
12/03/20
20 1.5 Accounting: 1.5
Security Basics Training 2020
1275a977‐8af5‐4734‐b2b9‐
86efdf6e0ca1‐1 Moss Adams LLP
QAS self
study
Passed with custom
credit
12/03/20
20 1.0 Information Technology: 1.0
Paycheck Protection Program Loan &
Forgiveness Considerations
da4dbc2e‐a026‐4c77‐8455‐
a656a8c60e19‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
11/06/20
20 1.0 Specialized Knowledge: 1.0
Packet Pg. 551 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Applying the Uniform Guidance in Your
Single Audits: Pass‐through Entities and
Subrecipients; Schedule of Expenditures
of Federal Awards; and Determining
Major Programs (Yellow Book Compliant)
fbb58abb‐dbd0‐4325‐a647‐
5934e73e5693‐1 External ‐ AICPA
QAS self
study
Passed with custom
credit
10/05/20
20 1.5
Auditing (Governmental):

1.5 Applying the Uniform Guidance in Your
Single Audits: Introduction to Single
Audits, Responsibilities Under Auditing
Standards, and Initial Planning
Considerations (Yellow Book Compliant)
8182caaf‐b70d‐4dc9‐a00e‐
4d55ffc9b61f‐1 External ‐ AICPA
QAS self
study
Passed with custom
credit
10/04/20
20 1.5
Auditing (Governmental):

1.5 Professional Ethics
800536bd‐7979‐460a‐a722‐
4da3cda2ad1f‐1
QAS self
study
Passed with custom
credit
09/26/20
20 8.0 Regulatory Ethics: 8.0
Experienced In‐Charge/Senior: Using a
Service Organization and the Use of a
Specialist
d84c1938‐242e‐4685‐918f‐
7122d6cbd577‐1 External ‐ AICPA
QAS self
study
Passed with custom
credit
09/26/20
20 1.5 Auditing: 1.5
MindBridge 101 for Users – Oregon
Region
0ace0e84‐ac8d‐488f‐b176‐
7a67bdf03a8d‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
09/03/20
20 4.0 Information Technology: 4.0
New Staff: Practical Application:

Application of Professional Skepticism
54e64bbb‐2ffc‐4033‐bafe‐
8b320c70edbe‐1 External ‐ AICPA
QAS self
study
Passed with custom
credit
09/03/20
20 1.5 Auditing: 1.5
The Business of our Business
9337a8cf‐c14d‐4161‐a3e9‐
d839bde7d017‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
08/26/20
20 1.0
Business Management and
Organization: 1.0
Overcoming Unconscious Bias in the
Workplace
b9f3be39‐9b79‐451f‐ac47‐
c40d2b539c8c‐1 Skillsoft
QAS self
study
Passed with custom
credit
08/06/20
20 0.5
Communications and
Marketing: 0.5
Understanding Unconscious Bias
7aee9dfe‐564b‐4a71‐bdce‐
e8f3746d0c78‐1 Skillsoft
QAS self
study
Passed with custom
credit
08/05/20
20 0.5
Communications and
Marketing: 0.5
Building Internal and External
Relationships in a Remote Work
Environment
c07050b5‐cca9‐4e7b‐8b30‐
4df58b58024c‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
07/29/20
20 1.0 Personal Development: 1.0
Key Strategies for Fraud Detection and
Prevention
8451c750‐4e1e‐4287‐9f66‐
5155e6f186c7‐1 Region ‐ Oregon
Group
internet
based
Passed with custom
credit
07/15/20
20 1.0
Accounting (Governmental):

1.0 Professional Skepticism
4c1e9ee3‐783f‐4c49‐b8e0‐
59efcdeb1d86‐1
External ‐
Checkpoint
Learning
QAS self
study
Passed with custom
credit
07/08/20
20 1.0 Auditing: 1.0
Total 75.2
Packet Pg. 552 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Name Matthew Dinsdale
Email [email protected]
Program ID Sponsor Delivery Record Status
Complete
d
Total
Credits Credit Detail
PPG Presents – 2022 Mid‐Year
Update
39eab7bc‐8c02‐4ba2‐afc1‐
6ef536008265‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
06/16/20
22 1.5 Auditing: 1.5
ACBO Spring 2022 Conference
392a275e‐68cf‐495b‐9d01‐
021ffbd901e7‐1
Association of
Chief Business
Officials Group live
Passed with custom
credit
05/18/20
22 6.0
Accounting
(Governmental): 1.0
Business Management
and Organization: 5.0
American Rescue Plan Act
Funding: What to Know
7c1b9056‐2529‐4ca3‐8982‐
9ecdc416c9db‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
05/11/20
22 1.0 Accounting: 1.0
2022 Annual Performance Review:

Make it Matter
1608734e‐a68a‐4984‐9571‐
02c9de104327‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
05/03/20
22 1.0
Personal Development:

1.0 2022 Highter Education
Accounting Forum ‐ Serving
Students: Archieving Financial and
Student Success
e78bebab‐382f‐417e‐8bd8‐
32cb2c2a0868‐1 NACUBO Group live
Passed with custom
credit
04/26/20
22 1.5 Finance: 1.5
2022 Highter Education
Accounting Forum ‐ How to
Communicate Your Institution's
Financial Story Through Financial
591cb63d‐6589‐4710‐b60f‐
4a4267296525‐1 NACUBO Group live
Passed with custom
credit
04/25/20
22 1.0 Finance: 1.0
2022 Highter Education
Accounting Forum ‐ Higher
Education Financial Reporting
(FASB): Looking Back and Looking
Forward
5f7753de‐0f7a‐4ff2‐a716‐
2f664e0428f0‐1 NACUBO Group live
Passed with custom
credit
04/25/20
22 1.5 Accounting: 1.5
2022 Highter Education
Accounting Forum ‐ Strategies for
Digital Transformation in Higher
Ed
937c1c6e‐60df‐4c84‐820c‐
c66bb01764f7‐1 NACUBO Group live
Passed with custom
credit
04/25/20
22 1.0
Information Technology:

1.0 2022 Highter Education
Accounting Forum ‐ GASB Update
d072b142‐085c‐4eef‐88fd‐
acdd0c04f05a‐1 NACUBO Group live
Passed with custom
credit
04/25/20
22 2.0
Accounting
(Governmental): 2.0
2022 Highter Education
Accounting Forum ‐ Evolution of
the Cyber Threat Landscape: FBI's
Perspective
472f13e3‐fdfc‐4233‐88fc‐
bd39ac2f0e37‐1 NACUBO Group live
Passed with custom
credit
04/24/20
22 1.0
Information Technology:

1.0 2022 Highter Education
Accounting Forum ‐ Strategies
Employed With HEERF Funding
a602a2f4‐97aa‐4310‐bfc3‐
c703e05807fa‐1 NACUBO Group live
Passed with custom
credit
04/24/20
22 1.0
Specialized Knowledge:

1.0 2022 Highter Education
Accounting Forum ‐ Emerging
Higher Education Risks and Trends
f1e15487‐b99b‐4c7d‐82cb‐
6efe1964bfc6‐1 NACUBO Group live
Passed with custom
credit
04/24/20
22 1.0
Specialized Knowledge:

1.0 Auditor Considerations: The
Coronavirus State and Local Fiscal
Recovery Funds Program
94114093‐ba14‐4204‐ae59‐
d8aaf68807e2‐1 AICPA
Group internet
based
Passed with custom
credit
04/21/20
22 2.0
Auditing (Governmental):

2.0 Lease Accounting for Government
Entities
50b5c7d4‐f8d1‐49cb‐96a5‐
63354ea11a9b‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
04/20/20
22 1.5
Accounting
(Governmental): 1.5
Key Steps to Start Your ESG
Journey
f5185c5a‐fef5‐40c9‐bb47‐
3ce80e8ce80d‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
03/01/20
22 1.0
Business Management
and Organization: 1.0
PPG Presents – What You Need to
Know for 2021 Calendar Year‐End
Engagements
8351277e‐5100‐4f5f‐a955‐
f12aab44531a‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
01/26/20
22 1.5 Accounting: 1.5
2022 Introduction to Power BI
60c4aa47‐64b2‐43ca‐8a90‐
ec1ebf08569f‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
01/07/20
22 3.0
Accounting: 1.0
Information Technology:

2.0 PPG Presents: 2021 Year End
Assurance Alert
f2fa528b‐af17‐4abc‐8831‐
24ad6542391f‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
12/20/20
21 2.5 Auditing: 2.5
Workplace Harassment
Prevention for Managers ‐ Multi‐
State Edition, Version 3.0
85c9618b‐9557‐4c96‐b5d7‐
e299de81408e‐1 Moss Adams LLP QAS self study
Passed with custom
credit
12/06/20
21 2.0 Personnel/HR: 2.0
Security Basics Training 2021
bfb4eb82‐a823‐4808‐a245‐
318a3f1382fc‐1 Moss Adams LLP QAS self study
Passed with custom
credit
12/02/20
21 1.0
Information Technology:

1.0 inventory observations, best
practices; necessary practices
b70b0466‐fdd9‐4242‐96a0‐
3e886a332a2c‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
11/30/20
21 1.0 Auditing: 1.0
ASC 606 year 3 (or, for some, year
2)
db29b73f‐e76d‐4860‐bc76‐
575021f6b01c‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
11/18/20
21 1.0 Accounting: 1.0
Audit Documentation
c538e7a7‐908d‐4332‐8521‐
72e8dd69b711‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
11/16/20
21 1.0 Auditing: 1.0
Packet Pg. 553 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Leases 2 ‐ ASC 842 software and
related
65818806‐38e6‐42c7‐b0a9‐
38a1bc62b772‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
11/08/20
21 1.0 Accounting: 1.0
2021 Risk Management
Considerations
f7558990‐3ff3‐452a‐ac04‐
04fc6776cd0d‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
11/03/20
21 2.0 Behavioral Ethics: 2.0
Leases ‐ ASC 842 the new
standard
ce843240‐68c9‐4380‐8e48‐
49869600fb7c‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
11/01/20
21 1.0 Accounting: 1.0
Misc Topics: Softskills,
MindBridge, and Datasnipper
5a659f61‐7d19‐4230‐89b6‐
1c71a7457c7a‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
10/28/20
21 1.0
Computer Software &
Applications: 1.0
Drafting Financial Statements
3795dc0f‐5b6b‐4519‐be5e‐
11952f3dc0ca‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
10/25/20
21 1.0 Accounting: 1.0
2021 APC: Heads Up Auditors!
Your Audit Reports are Changing
63050aef‐5a8a‐4885‐b809‐
05e21a48ff5d‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/28/20
21 1.0 Auditing: 1.0
2021 APC: How’d You Manage
That?
3b6fdde2‐08f0‐4697‐be51‐
95415fade16c‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/27/20
21 1.0
Business Management
and Organization: 1.0
2021 APC: FASB Update
a63e162a‐8bab‐426b‐8f40‐
bcb1c6c6b2dd‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/27/20
21 1.5 Accounting: 1.5
2021 APC: Hot Topics ‐ Answers to
Frequently Asked Questions
b02f37a2‐c17d‐43ca‐b618‐
9c5caa0071f4‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/23/20
21 1.0 Auditing: 1.0
2021 APC: Addressing Risk with
Journal Entry Testing
559bc619‐1a4a‐4cbe‐b422‐
bb57b8de8da1‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/21/20
21 1.0 Auditing: 1.0
2021 APC: Helping Clients Grow
While Maintaining Independence
64f0662e‐3854‐4944‐a349‐
9ab695afc874‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/21/20
21 1.5 Auditing: 1.5
2021 One Firm Summer: Selling
Client‐Centric Advisory
d92a553e‐4dd1‐4ade‐a14c‐
d9bdb5c934d4‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
09/20/20
21 1.0
Business Management
and Organization: 1.0
2021 APC: Don't Let Lease
Accounting Get the "Lease" of You
76193af9‐ce45‐4c62‐9cf6‐
0bcd7352dcb5‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/14/20
21 1.5 Auditing: 1.5
2021 APC: GASB Update ‐
Standards and Project Update
8eb2f312‐be15‐4e07‐9c8e‐
9f1a64260c5a‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/14/20
21 1.0 Accounting: 1.0
2021 APC: GASB Update ‐ Insights
from Joel Black
a3017a09‐affe‐487f‐9c30‐
f0c4dddb4395‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/14/20
21 1.0 Accounting: 1.0
2021 APC: Assurance Practice
Update ‐ REQUIRED
31bbcaf2‐baf6‐4992‐9617‐
618bf4e5b92e‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/13/20
21 1.5 Auditing: 1.5
2021 APC: More Than Just Playing
a Part: Role of ER and CR
88e53e9d‐72b2‐4b85‐9132‐
e5bd2a55164c‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/13/20
21 1.0 Auditing: 1.0
2021 APC: Cracking the Code to IT
Auditing ‐ REQUIRED
9f3bd107‐d25b‐452b‐a6a8‐
577a02eec7a6‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/13/20
21 1.5 Auditing: 1.5
Fraud Essentials: Who‐How‐Why‐
What
550d6268‐1f8e‐4db1‐98a5‐
f6a5c0f79350‐1 CALCPA
Group internet
based
Passed with custom
credit
09/01/20
21 4.0 Accounting: 4.0
The Future of the Workplace
403f6f1a‐6e32‐4f2b‐ba91‐
57d2cc5ac156‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
06/14/20
21 1.0
Business Management
and Organization: 1.0
BFAC Luncheon: Construction
Audit and Compliance
9609ebf5‐eb63‐4118‐a09d‐
46eff9310fe4‐1
Office ‐ Los
Angeles
Group internet
based
Passed with custom
credit
06/03/20
21 1.5
Specialized Knowledge:

1.5 GAQC Annual Update for Moss
Adams: What You Need to Know
for 2021 Audits
d24c9553‐a41f‐4901‐b4b7‐
3ba073972ba7‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
05/25/20
21 1.5
Auditing (Governmental):

1.5 2021 PNT Annual Conference
8cce9094‐3fbf‐4004‐99fb‐
cacba1263cd8‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and
Tribal (PNT)
Group internet
based
Passed with custom
credit
01/07/20
21 8.5
Accounting: 1.0 Auditing
(Governmental): 3.0
Taxes: 0.0
Communications and
Marketing: 2.5
Information Technology:

1.0 Management
Services: 1.0
PNT IG: Client Service Plan
Spotlight
873233dc‐13e4‐4be7‐8feb‐
880bbd4edef1‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and
Tribal (PNT) QAS self study
Passed with custom
credit
12/08/20
20 1.0
Management Services:

1.0 Security Basics Training 2020
1275a977‐8af5‐4734‐b2b9‐
86efdf6e0ca1‐1 Moss Adams LLP QAS self study
Passed with custom
credit
12/04/20
20 1.0
Information Technology:

1.0 ASC 606 Years (and year 1 for
some)
1d0820a0‐a51d‐475b‐a1e8‐
a985ca33adf6‐1
Region ‐ Southern
California/Phoenix
Group internet
based
Passed with custom
credit
11/16/20
20 1.0 Accounting: 1.0
Effective Analytics
d65ec524‐8c11‐4617‐b41e‐
35c4df42342b‐1
Region ‐ Southern
California/Phoenix
Group internet
based
Passed with custom
credit
11/09/20
20 1.0 Auditing: 1.0
Pre‐Election Political
PointCounterpoint with Donna
Brazile and Newt Gingrich,
Moderated by Susan Dentzer
7718204b‐bf75‐4cce‐9138‐
694b5ed12ab5‐1 Moss Adams
Group internet
based
Passed with custom
credit
10/29/20
20 1.5
Business Management
and Organization: 1.5
Packet Pg. 554 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Pre‐Election Political Point‐
Counterpoint with Donna Brazile
and Newt Gingrich, Moderated by
Susan Dentzer
c485af84‐cdd1‐4626‐a87c‐
c2a09617464b‐1 NP ‐ Health Care
Group internet
based
Passed with custom
credit
10/29/20
20 1.5
Business Management
and Organization: 1.5
Pandemic Repercussions to State
and Local Taxes
dd3b95a2‐cdab‐4ff9‐a367‐
ca86b24bb7cd‐1 Plante Moran
Group internet
based
Passed with custom
credit
10/28/20
20 2.0 Taxes: 2.0
Impairments; ASC 360 and beyond
fd80b3c8‐1bd6‐4b31‐a134‐
da5d8ef862e8‐1
Region ‐ Southern
California/Phoenix
Group internet
based
Passed with custom
credit
10/28/20
20 1.0 Accounting: 1.0
Project Management and
Technology Resources
f9d5e841‐ebe1‐4afd‐9a97‐
4b495ad1eb5b‐1 Region ‐ Oregon
Group internet
based
Passed with custom
credit
10/26/20
20 1.0
Management Services:

1.0 APC Single Audits ‐ What We
Know Today
558a3d9d‐73e8‐414d‐831d‐
b6226c10e6fe‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
10/13/20
20 1.0 Auditing: 1.0
APC Auditing in a Pandemic: Audit
Related Risks & Challenges
57fa927b‐7162‐4efc‐b666‐
b7b470d7c91a‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
10/07/20
20 1.5 Auditing: 1.5
APC Jumping Hurdles ‐ Challenges
with Implementation of the
Leases Standard (ASC 842)
ae13fd1b‐5265‐42f6‐bfa1‐
1ad553198f76‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
10/07/20
20 1.0 Accounting: 1.0
APC ITGCs Demystified
43cabc8c‐4824‐4aca‐9bb4‐
1a152b042f16‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
10/06/20
20 1.0 Auditing: 1.0
APC Auditing Accounting
Estimates
0df03eed‐3c4c‐416f‐a049‐
1359e67324d2‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/30/20
20 1.0 Auditing: 1.0
APC Risky Business: Working
Safely in Uncertain Times
492c74bc‐4807‐40db‐b7b1‐
5217b8d55b0a‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/29/20
20 1.0
Business Management
and Organization: 1.0
APC Update from Your
Professional Practice Group
976dfc4b‐3a87‐4337‐a450‐
4eefeeecd6a5‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/29/20
20 1.5 Auditing: 1.5
APC What Could Go Wrong in
Substantive Testing
1755de50‐aac8‐433a‐99ea‐
f187d2148bfb‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/16/20
20 1.0 Auditing: 1.0
APC Operating While Impaired –
Accounting for Asset Impairment
a57abd87‐a47d‐4d90‐8839‐
4a3c8c2ac183‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/16/20
20 1.0 Accounting: 1.0
APC An onGoing Concern
d642283f‐9f46‐4ad5‐ba4c‐
8b33ef6c1ebe‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/15/20
20 1.5 Auditing: 1.5
Provider Relief Fund Reporting &
Single Audit Requirements
463962c0‐1bee‐4a67‐97f6‐
fac36d0d40c1‐1 Moss Adams
Group internet
based
Passed with custom
credit
09/10/20
20 1.0 Accounting: 1.0
Complying with Provider Relief
Funds Reporting Requirements &
Single Audit Update
6303fb46‐d392‐4486‐b1f3‐
d9731f328554‐1 NP ‐ Health Care
Group internet
based
Passed with custom
credit
09/10/20
20 1.0 Accounting: 1.0
2020 Supplement and COVID‐19
Single Audit Implications
73c47c0f‐085c‐404f‐8fb9‐
7997005070ef‐1 AICPA
Group internet
based
Passed with custom
credit
09/09/20
20 2.0
Accounting
(Governmental): 2.0
APC Practice Makes Perfect in IT
Auditing
8a6dc0bd‐8c77‐4cfb‐904e‐
63bfdf01f49b‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/09/20
20 1.5 Auditing: 1.5
APC The Inquiry Hotline ‐ Answers
to Common Questions
fd597466‐b460‐4ab3‐9411‐
61e88ff57222‐1
Moss Adams
University
Group internet
based
Passed with custom
credit
09/09/20
20 1.0 Auditing: 1.0
Preparing for a Program‐Specific
Audit of Your Tribal Business
1065508e‐c7f7‐4125‐a93f‐
b772da640a9b‐1 Moss Adams
Group internet
based
Passed with custom
credit
09/02/20
20 1.0 Accounting: 1.0
Coronavirus Relief Funds: Will
your Tribal Business require a
Program‐Specific Audit?
9b5bca38‐c70e‐40e0‐8247‐
d2840b798e38‐1
National Practice ‐
Public Sector, Not‐
for‐Profit and
Tribal (PNT)
Group internet
based
Passed with custom
credit
09/02/20
20 1.0 Accounting: 1.0
2020 One Firm Summer:

Strengthening and Expanding
Client Relationships Remotely
52bac0cd‐5662‐4ff5‐af88‐
9623187a243e‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
08/24/20
20 1.0
Business Management
and Organization: 1.0
2020 One Firm Summer:

Profitable Client Conversations in
the Post‐COVID‐19 Economy
bcfa937f‐891f‐4ffc‐8b7c‐
b2cad425d822‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
08/10/20
20 1.0
Business Management
and Organization: 1.0
2020 One Firm Summer: The
Importance of Business
Development in Times of Social
Distancing
0b3c56ae‐e1eb‐4287‐9fe3‐
23a7191d8f46‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
07/30/20
20 1.0
Business Management
and Organization: 1.0
Health Care Single Audit
Considerations – HHS and Other
Grant Funds
8ace69ac‐eb6a‐4a67‐82be‐
1e8ad6894e69‐1
Region ‐ Southern
California/Phoenix
Group internet
based
Passed with custom
credit
07/23/20
20 1.0
Auditing (Governmental):

1.0 2020 One Firm Summer: The
Great Reset: Lessons Learned &
Planning for Next Time
636c4816‐03f9‐4f1e‐99c0‐
13bf79f03ddc‐1 Moss Adams LLP
Group internet
based
Passed with custom
credit
07/21/20
20 1.0
Business Management
and Organization: 1.0
Accountancy Laws, Ethics,Taxes
and Financial Reporting: Ethics
02f71861‐3b26‐4cf4‐802f‐
c09edbc04d44‐1 CALCPA
Group internet
based
Passed with custom
credit
07/20/20
20 4.0 Regulatory Ethics: 4.0
Accountancy Laws, Ethics,Taxes
and Financial Reporting:

Regulatory Review
9982e491‐95fb‐48dd‐a623‐
fb3b6e4e3c57‐1 CALCPA
Group internet
based
Passed with custom
credit
07/20/20
20 2.0 Regulatory Ethics: 2.0
Total 117.0
Packet Pg. 555 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit July 28, 2022
Professional Auditing Services Proposal │ Schedule 5308

CITY OF REDDING
Submitted By:

Eide Bailly LLP
James Ramsey, CPA, CFE
Partner
COPY
Packet Pg. 556 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING

TABLE OF CONTENTS
A. Submission of Proposals......................................................................................................1 Cover Letter...........................................................................................................................1

1. Firm Background...............................................................................................................3

2. Office Locations................................................................................................................4

3. Key Engagement Professionals......................................................................................4

4. A Full-Service CPA Firm...................................................................................................5

5. Licensed to Practice .........................................................................................................5

6. Independence ...................................................................................................................6

7. Peer Review ......................................................................................................................6 B. Summary of Firm’s Qualifications......................................................................................7

1. Real Insight into Serving Governments.........................................................................7

2. Commitment to Staff Availability ................................................................................10

3. Your Engagement Team................................................................................................10 C. Firm’s Approach to the Examination...............................................................................13

1. Understanding Your Needs ..........................................................................................13

2. Audit Work Plan.............................................................................................................14

3. Identifying Audit Cost by Entity, Grant or Fund .......................................................23

4. Workpaper Retention ...................................................................................................23

5. Normal Office Hours .....................................................................................................24

6. Required Signed Forms.................................................................................................24

7. Additional Resources .....................................................................................................24 The Right Choice for the City of Redding...........................................................................26 Appendix A: Peer Review.....................................................................................................27 Appendix B: Upcoming GASB Implementations................................................................28 Appendix C: Team Profiles...................................................................................................29 Appendix D: Required Signed Forms..................................................................................37 Packet Pg. 557 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
1 | eidebailly.com
A. Submission of Proposals COVER LETTER

WE WANT TO WORK WITH YOU
Thank you for giving Eide Bailly the opportunity to propose on audit services for the City of Redding(the City). We would be honored to add your beautiful city to the many municipalities we serve in California.

Addenda Acknowledgement: We acknowledge receipt of Addendum No. 1 issued on July 11, 2022.

We are confident the City will benefit from the experience we provide and believe we are the best candidate for this engagement for the following reasons:

Extensive Government Industry Experience: We have served the government industry for more than 70 years and work with more than 1,200 government clients throughout the nation, including over 300 in California.

Through serving these clients, our professionals have gained focused expertise regarding government organizations and will provide you with insightful advice that aids in managing the finances of the City. We understand your specific challenges, needs and goals and have fine-tuned our process to create a more effective and efficient engagement.

Unmatched Client Service: Our size enables us to be responsive to our clients’ needs and unique entity challenges while also providing the necessary breadth and depth of services required in today’s complex and ever-changing business environment. We are excited about the benefits we offer:• Depth of Resources
: You will be served by professionals with
extensive knowledge in the government industry. The City will have access to national resources of a top 25 CPA firm, including 2,500 professionals with diverse skill sets and experiences across the firm. •Proactive Communication: You can expect your Eide Bailly service team to keep you informed of changes affecting the City. We will build communication protocols into our service delivery to ensure timely communication resulting in prompt wrap up of work. • Partner Involvement: You will experience partner and senior staff involvement not only during the audit engagement, but also throughout the year as issues, questions and opportunities arise. • Timeliness: We understand and will comply with the timing requirements and scope of services of your request by utilizing an open, collaborative process with you. Your proposed engagement team’s experience allows us to address the reporting requirements in a timely fashion.

Packet Pg. 558 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
2 | eidebailly.com
Thought Leadership: We are leaders in the government industry, offering valuable perspectives beyond our core strength of accounting and tax compliance. We’re business advisors who want to help guide the strategy and operations of your organization, and we’ll make sure you feel connected and understand the process. Our professionals work closely together so you receive valuable service from people who understand your needs and know your business.

Authorized Representative: James Ramsey, Partner, is authorized to negotiate and contractually bind the firm. This proposal is a firm and irrevocable offer for 90 days from the date of submission.

We Want to Work with You
We’ve developed the following proposal with the City of Redding in mind, and we’ll provide timely, personalized audit services for you. We will also get to know you and your staff and take the time to understand your specific challenges and opportunities. We deliver honest and insightful advice beyond what is normally experienced in the public accounting industry. Our tagline, what inspires you, inspires us, is more than copy to add to marketing materials. We gain energy from those we serve, which turns into a passionate interest in our clients’ success.

The following pages highlight our firm’s strengths and solutions we can provide for the City. We believe this demonstrates why Eide Bailly merits serious consideration. You will be a highly valued client, and we would be proud to work with the City of Redding and build a trusting relationship with your team. Please contact me if you would like to discuss any aspect of this proposal.

Sincerely,
James Ramsey, CPA, CFE
Partner
916.999.8511
[email protected]
Packet Pg. 559 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
3 | eidebailly.com

1. FIRM BACKGROUND

WHAT INSPIRES YOU, INSPIRES US
Eide Bailly is a limited liability partnership offering knowledge and skills backed by more than 100 years of service. Our professionals deliver industry and subject matter expertise resourcefully, ensuring we are providing guidance that directly reflects your needs. Our clients benefit from local, personal service and, at the same time, enjoy access to a top 25 CPA firm in the nation with more than 2,500 professionals with diverse skill sets and experiences.

Proud to Serve California Entities
Vavrinek, Trine, Day & Co. LLP (VTD), a well-known, well-established California firm, joined Eide Bailly in 2019, bringing a decades-long reputation for commitment to clients and expertise in several industries and services, including nonprofit, government, education, commercial, tax and financial institutions. With nine offices throughout California, our geographic reach has extended to 14 states west of the Mississippi.

Our size and scope enable us to devote significant resources to the City with a dedicated team and a personalized approach. Our team has considerable experience, providing you with the knowledge and means to perform your engagement in a timely manner.

In addition to the strong experience profiles of your assigned engagement team, the City will benefit from the overall experiences of the firm. We provide services as a team regardless of location. This means as a firm, the best resources will work with you, encouraging a high level of connection and quality service. Your team members will have direct access to professionals throughout the firm who serve or have served similar organizations. In other words, we talk to each other and share experiences. If the City encounters a seemingly unique situation, we’ve likely seen it before and can help you navigate the proper course quickly and effectively.

Packet Pg. 560 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
4 | eidebailly.com

2. OFFICE LOCATIONS
The City will be served from our California North offices, which includes locations in Sacramento, Fresno, Menlo Park and San Ramon, with additional assistance from other offices as needed.

3. KEY ENGAGEMENT PROFESSIONALS
James Ramsey, CPA, CFE
ENGAGEMENT and CLIENT RELATIONSHIP PARTNER
James will serve as the primary contact for the City. He works with government and nonprofit agencies throughout California providing accounting, assurance and advisory services. He has worked in the industry for over 17 years, both on the client side and the assurance side and is able to provide this unique perspective to his clients. His expertise includes audits of government agencies, nonprofits and the performance of single audits. James also presents to his clients on topics including reporting, single audit and updates to U.S. GAAP.

David Showalter, CPA

TECHNICAL REVIEW PARTNER
David has over 18 years in public accounting with his practice focus in the government industry throughout his career. He serves on the CalCPA Governmental Accounting & Auditing Committee and also served on a consultative group for the GASB. His focus in the government industry is primarily on general purpose government (cities and counties), special districts, hospitals, financing authorities and single audits.

Karlee Ransom, CPA

SENIOR MANAGER
Karlee will serve as the senior manager and will be responsible for working closely with James to ensure quality services and handle the day to day management and delivery of services. Since 2010, she has grown her public accounting experience assisting government clients with their assurance needs. Karlee has experience and expertise in performing and managing audits of local government entities.

Throughout her career, she has specialized in performing audits of government entities including cities, enterprise funds, counties, special districts and state agencies.

INSPIRED TO SERVE YOU
California North
2151 River Plaza Dr., Suite 308 | Sacramento, CA 95833-4133 6051 N. Fresno St., Suite 101 │ Fresno, CA 93710-5280
4040 Campbell Ave., Suite 200 │ Menlo Park, CA 94025-1053 3130 Crow Canyon Pl., Suite 300 │ San Ramon, CA 94583-1386 Packet Pg. 561 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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Kyle Bartle, CPA

MANAGER
Kyle has more than eight years of experience in public accounting providing accounting and assurance services to government agencies, specializing in California government agencies which include cities, counties and special districts.

All members of the engagement team work exclusively on assurance and advisory activities for government agencies and nonprofit organizations and do not need to augment their time with taxes.

4. A FULL-SERVICE CPA FIRM
Eide Bailly is a full-service CPA firm performing traditional CPA firm services of attest (audits, reviews, compilations) and tax. We also have management advisory services including forensics, cybersecurity and IT, including Value Added Reseller of accounting software, internal audit and many other nontraditional services.

Our core services offered include the following:

Audit & Assurance Tax Consulting
• Audits
• Single Audits
• Internal Audits
• Reviews
• Compilations
• Employee Benefit and
Retirement Plan Audits
• International Financial Reporting
Standards
• Agreed-Upon Procedures
• SEC Services
• System and Organization
Controls (SOC 1, 2 & 3)
• Cost Segregation Studies and
Fixed Asset Services
• Wealth Transition
• International Tax
• Low Income Housing Credits
• R&D Tax Incentives
• State and Local Tax
• National Tax Office
• Tax Authority Audit and
Correspondence
• Tax Planning and Preparation
• Tax Research
• Nonprofit and unrelated
business income tax
• COVID-19 Consulting
• Consulting
• Technology Consulting
• Enterprise Risk Management
• Financial Services
• Fraud and Forensic Advisory
• HR Consulting
• Business Valuation
• Transaction Advisory
• Wealth Management
• Cybersecurity Consulting
• Data Analytics
• Internal Control Examination
We invite you to view our website and learn more about the many services we offer: www.eidebailly.com.

5. LICENSED TO PRACTICE
Eide Bailly and each of the professional staff assigned to the City are properly registered and licensed to practice in California.

Firm Registrations:

California Secretary of State Registration Number: 20 2020 121 001 California State Board of Accountancy Permit Number: 5973 Packet Pg. 562 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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6. INDEPENDENCE
Eide Bailly is independent of the City of Redding as defined by the generally accepted auditing standards, the Standards for Audit of Governmental Organizations, Programs, Activities and Functions published by the Comptroller General of the United States, the U.S. Government Accountability Office’s Government Auditing Standards and as defined by the rules of the American Institute of Certified Public Accountants (AICPA). No member of our firm has a direct or indirect interest in the City.

The other general standard for auditing requires the audit organization and the auditors be free from personal and external impairments to independence. As defined by these standards, Eide Bailly is independent in fact and in appearance, and no relationships, either personal or professional, exist that would cause our firm to not be impartial in dealing with the City.

Should Eide Bailly enter into any professional relationships deemed relevant during the course of this engagement, we will notify you in writing of such relationship.

7. PEER REVIEW
A copy of our firm’s most recent peer review is included in Appendix A of this proposal. The quality review included several similar government engagements.

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B. Summary of Firm’s Qualifications

1.REAL INSIGHT INTO GOVERNMENTS
The firm has 275 full-time professionals who participate in our Government Industry Group. These professionals share information, learn from others and stay up to date on industry developments. To gain the greatest benefit, the knowledge is shared with professionals across the firm.

The government industry represents one of Eide Bailly’s largest niche areas — with more than 1,200 government clients firmwide. We provide audit services for a variety of cities, counties, colleges and universities, fire relief agencies, housing authorities, school districts, state agencies and tribal entities. Through serving these clients, our professionals have gained focused expertise in the government industry and will provide you with insightful advice that aids in managing the finances of the City.

These services include, but are not limited to, evaluating internal control structure, assessing control risk and performing tests of controls, as well as testing compliance with applicable laws and regulations in accordance with Government Auditing Standards.

Government Industry Involvement
Eide Bailly prioritizes staying current with changes to the government industry. We help clients adapt to changes within the existing standards and implement any new standards. Our team members are engaged in the government industry and are well positioned in organizations associated with government entities. We are leaders in the Governmental Accounting Standards Advisory Council (GASAC), the AICPA’s Governmental Audit Quality Center, AICPA State and Local Government Expert Panel, Private Companies Practice Section (PCPS) Technical Committee, local and national boards of the Association of Government Accountants (AGA), including the Financial Management Standards Board, and the review committee for the Packet Pg. 564 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting. Due to our leadership positions, the City will have access to information not available from other accounting firms.

Eide Bailly also regularly attends Governmental Accounting Standards Board (GASB) meetings throughout the year, and we communicate the results of those meetings to our clients through our newsletters, e-blasts and webinars. We are also involved with GASB’s financial reporting reexamination task force shaping the future of state and local government accounting and reporting and participate in the reexamination of the revenue and expense model and note disclosure projects with GASB.

Thought Leadership
A number of partners at Eide Bailly are nationally recognized state and local government thought leaders who present at dozens of national venues throughout the year. These include:

GFOA; National Association of State Auditors, Comptrollers and Treasurers; California Society of CPAs; California Society of Municipal Finance Officers; Oregon Government Finance
Officers Association; the California State Association of County Retirement Systems; the California Association of Public Retirement Systems; AGA National Professional Development Conference; National Association of Housing and Redevelopment Officials (NAHRO); Iowa Society of CPAs; Idaho Society of CPAs; Utah Society of CPAs; and Colorado GFOA.

We also provide training for state and local agencies. Some of these agencies include: Controllers’ offices of the State of Tennessee, Texas State Auditor, State of Montana, Commonwealth of Massachusetts and the State of Nevada.

Furthermore, Eric Berman, Partner, is the author for the entire Governmental Library for Commerce Clearinghouse Wolters Kluwer (CCH). This library serves as the interpretative reference on government generally accepted accounting principles (GAAP), government best practices and government audits for governments, auditors and educators nationwide. Eric will be an additional resource for the City and is available to assist or consult as needed.

Online Publications: The City will also have access to resources on our Eide Bailly Government Industry website. We publish articles related to hot issues within the government accounting arena. Below is a list of some of the recent articles posted to our website and emailed to our clients:
• The Impact of the Infrastructure Investment and Jobs Act on Government Entities • Your Government Received Millions from the American Rescue Plan Act, Now What? • Lessons Learned from GASB 84 Implementation
Webinars: We host frequent webinars dedicated to helping you and your organization navigate complex issues. Each webinar covers a different topic to help evaluate the steps necessary to achieve success and remain ahead of the curve.

GASB Webinar Series: GASB No.87: Leases -Your Frequently Asked Questions and Potential Issues Recorded Webinar
Many governments are implementing GASB Statement No. 87, Leases and they are running into questions that begin with ‘What if?’. In this webinar, we’ve answered some of the more frequent questions on GASB Statement No. 87 and the potential changes that may occur in 2022 and 2023.

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Creating a Culture of Security: Governmental Cybersecurity Trends Recorded Webinar
Have you created a culture of a security within your organization? It's not a matter of if an incident will occur, it's a matter of when. Planning for a cyber incident now, can save you time and money in the future. Not getting cybersecurity right, could mean chaos, should a breach occur. We’re here to help you create a culture of security, learn more about current government trends and next steps.

December 2021 GASB Update – What’s Going on Other than Leases? Recorded Webinar
This webinar will help your government get ready for December 31, 2021, year-ends as well as fiscal year-ends in 2022, beyond implementing GASB Statement No. 87, Leases. GASB Statement Nos. 89, 93, 91, 92, 94, 96 and 98 will be quickly reviewed, along with other pending GAAP standards from the GASB.

Implementation of New Standards
In an industry where standards continually evolve and change, Eide Bailly makes it a priority to stay current and assist our clients with necessary changes. In addition to helping clients implement new standards, we also help them adapt to changes within the existing standards.

Additionally, several Eide Bailly professionals serve on committees that have input into how new standards are written. This enables us to be involved from the beginning and influence the final outcome. Our clients benefit from our strong understanding of the standards and how they may affect their organization. We will work with the City to create a plan to address new standards one to two years prior to implementation. A current GASB schedule has been included in Appendix B of this proposal.

Client References

BUILDING RELATIONSHIPS
As a top 25 CPA firm, we’ve built our business on relationships and believe our clients to be the best critics of our service. The clients below have similarities to your organization, and we encourage you to contact them to learn about their Eide Bailly experiences.

Similar Clients
City of Brea, CA
Contact
Monica Lo, Deputy Director of Administrative Services
1 Civic Center Circle │ Brea, CA 92821
714.990.7683 | [email protected]
Gross Cost of
Contract $87,000 annually
Date 2017-Present
Scope of Work ACFR draft, ACFR audit, single audit, GANN Limit AUP, SCO report compilation Partner/Manager(s) James Ramsey, Partner and Kyle Bartle, Manager Packet Pg. 566 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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City of Rancho
Cordova, CA
Contact
Kim Juran, Administrative Services Director
2729 Prospect Park Drive │ Rancho Cordova, CA 95670
916.851.8731 | [email protected]
Gross Cost of
Contract $65,000 annually
Date 2019-Present
Scope of Work ACFR draft, ACFR audit, single audit, GANN Limit AUP, SCO report compilation Partner/Manager(s) James Ramsey, Partner
City of Fairfield,
CA
Contact
Mike Less, Accounting Manager
1000 Webster St. │ Fairfield, CA 94533
707.428.7515 | [email protected]
Gross Cost of
Contract $95,000 annually
Date 2013-Present
Scope of Work ACFR audit, single audit, Golf Course AUP, Legends Restaurant AUP, GANN limit AUP, Animal Shelter Control Audit, TDA Audit, REAC audit and AUP Partner/Manager(s) Kinnaly Soukhaseum, Partner and Kyle Bartle, Manager

2. COMMITMENT TO STAFF AVAILABILITY
Once engaged, we will meet with the City to discuss timing needs and structure our commitment of resources accordingly. We have reviewed our workload and are confident that through the size of our firm and our resources — not only in California, but also across the firm — we have the capacity to serve the City now and in the future. We are confident we have the resources to meet your needs and conclude the engagement in the timeframe presented.

3. YOUR ENGAGEMENT TEAM
We’re passionate about our work — and your success. We have selected professionals for your service team who are the right fit for your engagement, based on their knowledge and experience in the government industry.

James Ramsey will lead the engagement team and serve as the Audit Engagement and Client Relationship Partner and David Showalter will serve as the Technical Review Partner. Karlee Ransom will serve as the Audit Senior Manager and Kyle Bartle will serve as the Audit Manager. These professionals are licensed to practice public accounting and bring strong credentials and a desire to work with the City. If awarded these engagements, these individuals will serve as your primary contacts.

Full team profiles are included in Appendix C of this proposal. Additional resources will support the project team as necessary.

Senior and Staff Associates
All of our seniors have more than two years of experience in public accounting, with several who specialize in the government industry. We require Yellow Book compliance for all members of our assurance staff. This means no fewer than 24 hours of specific Government Education courses each twoyears. Most members of our audit staff significantly exceed that amount.

Once an agreeable timeline has been determined, we will assign a few of our talented seniors and staff to your engagement.

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Staff Continuity
To help ensure a strong business relationship and to minimize disruptions, we keep staffing changes to a minimum. Compared to the national average, Eide Bailly experiences a higher retention rate, which translates to providing our clients with consistent service teams. We will strive for continuity of staff for your engagement. With this continuity comes quality as team members’ knowledge of your organization grows from year to year.

Should the need arise to change any of the key engagement personnel, we will notify you in writing and provide the qualifications of the proposed replacement. Upon your approval, new engagement personnel will join your service team.

Continuing Education
Because we are committed to the government industry, we provide our professionals with specific, ongoing training related to these industry issues. This investment ensures our people stay current on the unique challenges and opportunities within their industries so they are in the best position to help clients address these issues. We accomplish our regulatory and accounting standard training through attendance at various AICPA sessions.

Firmwide, our CPE program requires all professional staff obtain education that exceeds the requirements of the AICPA and where applicable, Government Auditing Standards. The firm places a strong emphasis on lifelong learning and recognizes the importance of developing our professionals to best serve our clients. This past year we provided our client service professionals with an average of 72 hours of professional education, compared with the 40-hour accounting industry requirement. In addition, we regularly share information among the audit teams in different offices to ensure we are providing clients with the latest thinking and best possible solutions. Our government professionals obtain CPE through the following means:
• Government-specific seminars sponsored by the AICPA and the Government Audit Quality Center (GAQC).
• Seminars sponsored by the GFOA.
• Involvement with local chapters of the GFOA (we teach and attend GFOA conferences, regularly).
• Eide Bailly seminars specific to government issues taught by our experienced managers and partners.

By expanding our knowledge of issues important to government organizations, we can provide more indepth, knowledgeable solutions to our clients. Additional communication, webinars and training are provided throughout the year on a variety of topics important to state and local governments.

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Government Industry Leadership

ACCESS TO SPECIALISTS
Our senior professionals work closely together so you receive valuable service from people who understand your needs and know your business. We have developed several industry groups, one of which is dedicated to the government industry. Through this industry group, we can connect our clients with specialists throughout the firm. We have included a few of our government industry leaders below:

Jodi Daugherty, CPA – Partner-in-Charge of Government Services Jodi joined the firm in 1995 and has extensive experience in a wide variety of public accounting services. Her client portfolio is just as diverse-she has worked with government entities, nonprofit organizations, institutions of higher education, multifamily housing projects and public housing authorities. Jodi manages audits for many government entities throughout the nation and also plays an active role in audits of federal awards in both the non-profit and government sectors. Jodi has worked with various government entities, including higher education institutions, school districts, counties, cities, highway districts and housing authorities, working with several governments that prepare and submit an Annual Comprehensive Financial Report (ACFR) to the GFOA every year.

Eric Berman, CPA – Partner | GASB Consultant
Eric brings more than 29 years of public accounting experience and is unique in the fact he not only possesses nationally recognized audit experience, but also preparer, educator and authorship experience. His experience includes acting as the Deputy Comptroller for the Commonwealth of Massachusetts, where he ran the State’s audit for 11 years. He was also the Chief Financial Officer of the Massachusetts Water Pollution Abatement Trust and served as Vice Chairman on the Government Accounting Standards Advisory Council to GASB. Eric is a nationally recognized expert on public employee retirement systems, OPEB, derivatives, the single audit, governance and other important topics. He is also the author of the entire government library of reference information and audit programs for CCH Wolters Kluwer. His experience with states includes leadership positions with the National Association of State Auditors, Comptrollers and Treasurers. He has provided consulting expertise nationwide on a number of complex topics facing states, cities, counties and special districts.

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C. Firm’s Approach to the Examination

1. UNDERSTANDING YOUR NEEDS
Based on the issued RFP, we understand your needs to include an audit of the financial statements for the City of Redding, Redding Area Bus Authority (RABA) and the Housing Authority of the City of Redding (RHA) in accordance with generally accepted auditing standards, Government Auditing Standards, Guidelines for Public Housing Authorities and Independent Auditors, and the Transportation Development Act. This also includes performing agreed-upon procedures over the Housing Authority’s Real Estate Assessment Center (REAC) submission and the City’s appropriations limit (GANN Limit). We understand the term of the engagement will be for the fiscal years ending June 30, 2023 to June 30, 2026.

We welcome the opportunity to be your professional services firm and commit to providing the services listed above. In addition, we will:
• Provide ongoing help for questions, concerns and problems that arise whether they are anticipated or unexpected.
• Provide James Ramsey as your specific client service contact who will coordinate your service team and provide managers and staff to assist management with informed and accurate solutions.
• Provide experienced professionals who possess the depth and expertise to handle significant or complicated issues.

When you work with Eide Bailly, your experience will be different than working with other CPA firms.

Our professionals are thought leaders who strive to become your trusted business advisors by delivering insightful advice and industry knowledge.

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2. AUDIT WORK PLAN
Engagement Approach
At Eide Bailly, we promise you a better overall experience. While we recognize multiple firms are capable of accomplishing the objectives of an audit, Eide Bailly appreciates that every situation and every organization is different, and we tailor our approach based on the needs of each client.

Eide Bailly values its business relationships and demonstrates this through our partner and manager involvement. Our senior level professionals are involved with our clients and accessible throughout the year. They do not delegate all tasks to staff, but rather stay involved on-site during fieldwork and stay connected throughout the year. This approach delivers the greatest benefit to our clients because we are able to stay abreast of changes in and updates to our client’s operating environment and collaborate to achieve optimal results.

Our clients experience a communication approach that stands apart in both style and frequency.

Because we recognize effective communication is critical throughout the entire audit process, our service and communication approach begins with planning and continues throughout the year.

Additionally, we take a collaborative communication approach with our clients and include them in the process as our peers. Our clients offer a wealth of knowledge and information about their organization, and communicating with them as a business peer ultimately produces the best outcome.

Prior to beginning the engagement, we will discuss with management:
• The engagement timeline.
• The audit approach and process.
• Additional considerations that may affect scope, schedules and workpapers to be prepared by your personnel.

Upon appointment as your auditor, we will discuss the audit schedules and work with you to ensure the timeline meets your needs and makes the most effective use of your staff members’ time.

Our audit approach is designed to collaborate with the City and achieve optimal results. The approach consists of five major components: Planning, Interim, Fieldwork, Reporting and Ongoing Communication. If awarded, we will discuss with management our proposed schedule, but we also have the flexibility to make any changes to meet the reporting deadlines. The objectives of each component are described in the following pages:

PLANNING
• Discuss and finalize the engagement timeline, audit approach and process. • Discussions with management and accounting staff, including the Board, if requested, to address any risks or concerns that they may have.
• Evaluate the nature of the operating environment (for example, changes in volume, degree of system and reporting centralization, sensitivity of processed data, the impact on Planning Interim Work Fieldwork Reporting Ongoing
Communication
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critical business processes, potential financial impacts, planning conversions and economic and regulatory environment).
• Review interim financial information and reports to identify significant risks and changes. • Review significant estimate areas and consideration of underlying assumptions. • Gain an understanding of the City and its reporting units and their environments. • Document internal control systems, including IT, and related changes from prior periods. • Consider fraud, risk of noncompliance, illegal acts, abuse, etc. • Assess audit risk and identify of potential audit issues. • Assess materiality and testing scopes to extent possible and presentation of audit plan. • Preparation and communication of audit request lists and workpapers. • Develop expectations regarding timing and audit progress. • Gain understanding of single audit programs and perform an analysis of potential major federal programs.

INTERIM WORK: SINGLE AUDIT
Phase I: Risk Assessment and Planning
This phase basically encompasses the planning and risk assessment of your federal programs.

The planning phase, if done correctly, will set the tone of the single audit as well as set the stage for an efficient and effective single audit. We will work closely with management to properly identify federal programs and clusters to determine the major programs to be tested.

The steps associated with risk assessment and planning include:
• Determine grant awards and funding increments.
• Determine the Type A and Type B thresholds.
• For any programs above the threshold (Type A) perform a review of the past two single audits and document the program risk to determine if the program is high or low risk. • Make final determination of major programs to be tested based on the above steps. • Review the applicable Uniform Guidance Compliance Supplement for any unusual items for each of the major programs, as well as determine which compliance areas are direct and material for each major program.

Phase II: Major Program Testing
After making the major program determination as noted above, we will test the major programs. Steps for each major program are as follows:
• Obtain the audit steps from the Compliance Supplement which provides the audit steps for each major program.
• Based on the direct and material compliance areas identified during the planning phase, obtain from management the process and controls relating to those direct and material compliance areas. The controls for each compliance area need to address the five components of Committee of Sponsoring Organizations of the Treadway Commission (COSO) as required by Uniform Guidance.
• Select samples for control and compliance testing.
• Perform control testing for effectiveness and compliance testing of selected transactions.
• Report any material weaknesses or material noncompliance to the City’s management. • Provide periodic meetings to discuss the status of the Single Audit testing. Any potential findings are discussed with management while our auditors are in the field and are concluded during fieldwork.

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Phase III: Assessment and Reporting
The above steps are based on the preliminary Schedule of Expenditures of Federal Awards (SEFA). Once the SEFA has been finalized, we will determine if any additional major programs are to be tested. We will perform the following steps:
• If additional major programs have been identified, perform the steps as noted in the major program testing for the new programs.
• Review the prior findings, if any, and perform steps to determine if the findings were cleared by management and do not need to be reported during the current year. • Prepare the Schedule of Findings and Questioned Costs. • Have an exit conference with management and key grant personnel and provide a draft report of the single audit as well as any Yellow Book findings required to be reported. These findings are reviewed by the manager and engagement partner prior to the exit conference. This is done so no surprises arise after we pull out of the field.

INTERIM WORK: FINANCIAL STATEMENT
• Discussions with management to determine internal controls, perform walk-throughs and discuss any potential audit issues.
• Determine audit procedures by area, based on results of audit planning and risk assessment.
• Determine confirmation needs.
• Prepare listing of audit information requested from the City. • Review minutes, resolutions and ordinances.
• Perform tests of legal compliance.
• Regular updates to City staff
• Exit conference with management.

FINAL FIELDWORK
• Audit areas based on risk assessment.
• Obtain and prepare schedules and analyses supporting the financial information. • Discuss findings with management, if any.
• Discuss proposed journal entries with management, if any. • Finalize single audit testing.
• Weekly updates to City staff.
• Exit conference with management.

REPORTING
• Review of the financial statements by the partner over the engagement. • Review of financial statements by a partner not otherwise associated with the audit to obtain a “second opinion” on the completeness and adequacy of financial statement disclosures and audit procedures.
• Completion of management letters and review with management. • Preparation of other communications to management and the Board. • Assistance with preparation of the Data Collection Form and the preparation of the reporting package for submission to the Federal Audit Clearinghouse. • Presentation to the Board at its regularly scheduled meeting, if requested.

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ONGOING COMMUNICATION
• Obtain interim financial statements throughout the year for review. • Analyze significant changes and identify areas to further tailor our audit plans and to keep us up to date with continuing changes.
• Compare the interim results to year-end results for the past few years to identify potential issues in the financial reporting process.
• Participate periodically at your Board meetings, and any other meetings, at the Board’s request.

We will hold an exit conference with management and
provide periodic written or oral reports on the status of the audit to representatives of the City. The success of the audit is dependent on the amount of open communication
throughout the year and not just during the audit period.

We will work closely with management and the accounting personnel throughout the audit process and will hold
weekly meetings to go over open items as well as discuss any potential accounting or compliance issues identified during the audit. We believe in no surprises. When we
perform the exit conference, we will hold a final discussion on any potential findings and will come to a conclusion during the conference. Our goal is to have no additional findings subsequent to the exit conference.

Type and Extent of Analytical Procedures
Eide Bailly will apply analytical procedures throughout general planning to improve our understanding of your operations and to identify audit areas for increased attention. These will be applied to assist in planning the nature, timing and extent of other procedures. They will be applied to all balance sheet, revenue/receipt and expense/expenditure areas. These procedures include, but are not limited to, the comparison of current year to prior year and budget amounts. Areas that show results different from those anticipated or planned will be further investigated to determine the validity of the variance.

During the year-end audit fieldwork, we use analytical procedures to test whether errors affecting account balances or classes of transactions have occurred by comparing the recorded amount with an independently developed expectation of that amount. We develop the expectation in such a way that a significant difference between the expectation and the recorded amount is indicative of a financial statement misstatement unless we can obtain and corroborate explanations for the difference. Analytical procedures are a natural extension of our understanding of your business because the key factors that influence your business may be expected to affect the financial data.

In the audit reporting phase, we perform a final analytical review at the financial statement level as the last step to ensure that we have gained a comprehensive understanding of the financial statements during the audit engagement and to determine whether the financial statements are appropriately presented and contain appropriate disclosures. Such final analytical procedures highlight and explain significant changes from the previous year and ensure that such changes are consistent with the knowledge of your business and our audit evidence. These procedures typically consider trends based on several previous years, instead of comparison only with the prior period.

Communication and Collaboration
• Personal interaction between the team serving
the City in the form of meetings, phone calls and
emails.
• Involvement throughout the year to address
ongoing issues that impact your operations.
• Status updates through oral and written
communications as audits progress with
appropriate members of management.
• Ongoing communication of important regulatory
changes and accounting updates occurs via email,
shortly after the changes are announced or
finalized.
• Occasional webinars and seminars on topics of
critical interest to our government clients will
communicate important information.

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Internal Control Structure
A significant aspect of the planning process involves understanding each reporting units’ internal control environment, including information technology (IT) controls and, where relevant, testing of internal controls.

The following is a summary of the process Eide Bailly uses regarding internal controls over financial reporting and compliance:

Internal Controls over Financial Reporting
Our approach will start with any documentation related to internal controls already developed. We review that documentation to obtain an overview of the internal control system and then conduct interviews with the City’s staff to complete the documentation of our understanding related to internal controls and significant changes each year.

After conducting the interviews, we will evaluate the internal control system design and expected operating effectiveness for significant areas depending on the reporting unit. We expect that by completing control testing in these areas, we can reduce substantive testing and conduct an efficient audit. Our approach toward control testing will be focused on key process controls or overall system controls, rather than detailed control process testing. We will also focus on key IT related controls in process areas such as revenue, payroll and claims, as they tend to allow more efficiency for an audit perspective relative to the control process.

Eide Bailly utilizes a risk-based approach incorporating both control testing and substantive tests of balances, where appropriate. In certain areas that we do not consider as significant, we will plan to conduct the audit using a primarily substantive approach. It has been our experience that it is often more efficient and effective to substantively audit a balance rather than complete an extensive control test.

Internal Controls over Compliance
Our approach for internal controls over compliance associated with federal programs is similar to the approach regarding internal controls over financial reporting related to accumulation, documentation and evaluation of the control environment.

Test of controls over compliance are required for major federal programs. Our approach is identifying key controls applicable to direct and material compliance requirements for testing, as well as incorporating results from tests of internal controls over financial reporting and IT.

The approach we will take to gain an understanding of your internal controls includes:
• Interview City personnel.
• Review organizational charts, accounting and procedure manuals and programs. • Complete internal control questionnaires.
• Write-up system narratives.
• Evaluate items selected for testing.
• Review controls over financial information systems.

The timely completion of this work will assist us in performing our work efficiently and communicating any potential recommendations as soon as possible.

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In addition, our engagement approach is based on the following:
• Observations we believe will help the City achieve its objectives will be shared. We will also be pleased to respond to inquiries you may have about financial or other business matters. • The assistance to be provided by your personnel, including the preparation of schedules and analyses of accounts, will be discussed with the finance department. The timely completion of this work will assist us in performing our work efficiently.

Determining Laws and Regulations Subject to Audit Test Work During the planning process, we will also discuss with City management and personnel the laws and regulations to which the City is subject. The objective of our discussion will be to determine those laws and regulations that could have a material impact on the financial statements and those laws and regulations pertinent to the City’s federal financial assistance programs. Pertinent to our discussion will be our knowledge of such laws and regulations, and our knowledge of Government Auditing Standards.

We are aware of the applicable requirements and consider them when determining the necessary audit procedures for the City.

We will perform tests of the City’s compliance with certain provisions of laws, regulations, contracts and grants. We will assess the risk of material misstatement resulting from violations of laws and regulations having a direct and material effect on the determination of financial statement amounts. These laws and regulations can relate to items such as budgetary compliance, purchasing compliance and cash and investment compliance, as well as single audit compliance, as applicable.

We will combine compliance tests of laws and regulations that involve the inspection of documentation supporting transactions with substantive tests of transactions and tests of control procedures. Our audit will meet all federal and state requirements, as applicable. Samples will be used to the extent necessary to support our conclusions on compliance with laws and regulations.

Drawing Audit Samples for Compliance Testing
Sampling may be performed for tests of controls, compliance testing and substantive tests of certain accounts and transactions. During our audit of basic financial statements, we will also select various transactions for testing based on materiality assessed at the appropriate level. These transactions may include such items as capital asset additions, expenditures, subsequent disbursements and subsequent receipts. We will be pleased to discuss specific sample sizes and selection methods when they are determined, either during audit planning or during fieldwork.

Statistical Sampling
We will select the appropriate sample size to support our conclusions in compliance with laws and regulations. We will use confirmations in the areas of cash and investments, receivables and other areas deemed necessary.

Using Information Technology Auditors
As part of any financial audit, Eide Bailly is required under auditing standards to obtain a sufficient understanding of the accounting system and technology environment in order to plan the audit. It is our philosophy to not only meet but also exceed this requirement by involving Eide Bailly’s dedicated technology specialists to participate in audits as deemed appropriate.

Our IT methodology is based on AICPA guidelines, the internal controls framework prescribed by COSO, and the best practices for technology controls as defined by the Control Objectives for Information and Related Technology (COBIT) developed by the Information Systems Audit and Controls Association Packet Pg. 576 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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(ISACA). When auditing the technology environment,
we evaluate both the general technology controls and
specific application controls in effect. This requires our IT auditors to consider how the accounting systems,
infrastructure, processes and people work individually
and together to ensure financial records are being
appropriately processed and reported. As such, we
must work with IT staff to assess how the relevant
systems and technology environment are administered
and supported, and with accounting staff to evaluate
how financial data is processed and system controls
are maintained to enforce segregation of duties.

Eide Bailly has extensive experience integrating a
variety of IT services into our audit engagements
across organizations in the public, private and
nonprofit sectors. These experiences include auditing
of IT operations, security and software development as
well as conducting both internal and external network
vulnerability tests. In addition, we have former federal and local law enforcement computer forensic specialists that utilize the latest tools to analyze and investigate digital media for a wide range of purposes.

Our experience with audits of various entities requires adherence to various standards surrounding internal controls including the COSO Framework, generally accepted government auditing standards (GAGAS) and Federal Information System Controls Audit Manual (FISCAM). We work with all our clients to help them understand the updated COSO framework. We have conducted training on COSO and risk assessments nationwide and believe we will add value and improve the effectiveness of the risk management, control and governance processes.

Use of Technology
Eide Bailly staff utilizes progressive and effective software to streamline processes and make them as efficient as possible. These technologies include:

MY EIDE BAILLY (WEB-BASED CLIENT SITE)
My Eide Bailly is an online client site giving clients the ability to transfer files securely and connect digitally with Eide Bailly.

Email is not a secure way to exchange documents, but My Eide Bailly can handle large file uploads in a safe, secure manner.

In addition, My Eide Bailly offers clients visibility into their projects, control over who can access and see files related to those projects (including third parties), and an easy way to browse invoices, articles and upcoming webinars and other events.

My Eide Bailly makes it easy to share and stay connected with Eide Bailly, creating efficiencies for both our clients and our staff during engagements. Additional features will be added as we build our digital strategy to empower our clients to work with us digitally, if they choose.

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DATA EXTRACTION SOFTWARE
Eide Bailly designs our approach to incorporate the use of TeamMate Analytics to maximize efficiency while conducting a very effective audit. Through TeamMate, we can extract information from related databases and create databases that check for duplicate payments, summarize payments, extract journal entries from specific accounts, develop expectations for analytical procedures and recalculate system calculations, among a host of other procedures developed by our audit team.

CCH PROSYSTEM FX ENGAGEMENT BY WOLTERS KLUWER
This software is used to perform the audit, retains the electronic workpapers and supporting documentation, performs project tracking and facilitates quality engagement review.

ADAPTING TO CHANGE
Many of our clients are wondering about working on their audits remotely. Eide Bailly performs all engagements in a paperless environment. As a technology-driven firm, we’ve seen no issues in performing audit procedures off-site from our clients. We’ve taken advantage of technology, such as using Microsoft Teams, which allows us to communicate with our clients face to face, while sharing screens, to make the process as seamless as possible. We’re utilizing Zoom to host webinars and town hall meetings to educate and assist our clients on rapidly changing circumstances and how to successfully navigate those changes. As a result, we have no concerns completing this audit remotely should the need arise. We’ll discuss with management which approach, remote vs. on-site, works best for you.

Timeline
We understand your requested timeline and are committed to meeting your deadlines.

Eide Bailly commits to you that if your team is prepared for the audit when our team is in the field, we will meet your deadlines. We will work closely with your team through the planning stages to clearly define expectations and the items required from your team in order to facilitate an efficient audit to enable us to meet your deadline. The following table identifies the structure of our audit for City reports and the timing of each section for the first year. Future years can be revised based on current year experience and discussions with management.

Engagement Timeline
Activity Timing
Planning April
Interim Work April/May
Final Fieldwork October/November
Single Audit October/November
Reporting November/December
Ongoing Communication Throughout the Year
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By engaging in thorough audit planning and communications with management, we begin each engagement with a strong understanding of the various deadlines for each of the financial and single audits and the steps involved along the way to meet these deadlines. An audit project plan will be developed between our team and the City and then followed closely, and we will work with the City’s management team to customize our auditing services and specific timelines to your needs. We believe in clear, up-front and open communication with no surprises.

A. Time Estimates by Staff Level
Below is our proposed level of staffing and estimated hours for each segment of the audit.

Partner Manager Senior Staff Clerical Total
Planning 2 10 24 - 1 37
Interim Fieldwork 10 24 61 85 5 185
Final Fieldwork 8 50 85 157 5 305
Final Report 8 12 4 - 4 28
Total 28 96 174 242 15 555
Supervisory Review and Quality Control Procedures
All of our documents have levels of review. The various levels are determined by our risk assessment during the planning stages of the audit. Typically, a review will include the following:
• Seniors will review all work performed by staff.
• Managers will review work performed by seniors as well as review key significant areas prepared by staff and reviewed by the senior. Some of these areas include accounts receivable, investments, capital assets, long term debt and pension liabilities, other liabilities, net position classification and single audits.
• Partners will review areas deemed high from a risk perspective as well as the single audit. • Technical review will review the report for proper and technical aspects making sure everything is reported properly. As a firm, we require all single audits and reporting to be reviewed by another partner with specific government industry experience.

Ability to Meet Deadlines and Shorten the Time in the Field We understand the frustrations of an audit firm not meeting your stated deadlines. We commit we can, and will, meet your deadlines as well as shorten the amount of time needed in the field. Our experience with other government audits has enabled us to fine-tune our audit process. This translates to a smooth and more efficient audit for you while meeting your deadlines and keeping our fees at a reasonable rate.

Multi-Year Approach
We attempt to retain the majority of the audit team in order to develop a historical perspective of the operating and control environment of the City. This historical perspective allows us a deeper understanding of the risks surrounding the City and the opportunity to perform a thorough audit without a learning curve. The result of our preliminary review is a planned calendar of audit events, timing and expectations based on the budgets and related materials, organizational charts, manuals and programs, and financial and other management information systems.

We also have the resources within our offices to change your current engagement team while retaining the historical perspective we gain over the years, if you think you would benefit from auditor rotation.

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The individuals in Eide Bailly’s government group have extensive experience in the industry and benefit from the firm’s focus on continuing education. Our government professionals are well-positioned in organizations associated with government entities, such as the AICPA and GAQC, the primary purpose of which is to promote the importance of quality government audits. We have also held leadership roles in the GFOA.

We will be available to the City throughout the year as a resource to answer questions, have discussions and confirm the appropriate accounting treatment for unique or infrequent transactions.

B. Schedule of Hourly Rates by Staff Level
Per RFP instructions, hourly rates by staff level have been included in the separate Cost Proposal.

C. Total Estimated Hours and Not-to-Exceed Fee
Per the RFP instructions, estimated hours and the not-to-exceed fee have been included in the separate Cost Proposal.

D. Out-of-Pocket Expenses
The professional fees listed in the separate Cost Proposal are inclusive of all out-of-pocket expenses and you will not be billed for expenses such as travel time, mileage and meals.

Billing Policy Regarding Telephone Inquiries
We know clients appreciate access to all their service team members. We embrace this opportunity for constant communication and will ensure our team members are available when you have questions and issues. This service is included in the scope of the engagement. If a particular issue surfaces that falls outside the scope of this engagement, we’ll bring it to your attention and obtain approval before proceeding.

3. IDENTIFYING AUDIT COST BY ENTITY, GRANT OR FUND
We understand the City would like billing to identify audit costs attributable to each entity, grant or fund and will comply with that request. Our system allows for the capture of billing detail that can be attributable to individual assurance services, such as each audit or agreed-upon procedures report.

4. WORKPAPER RETENTION
Audit and accounting files, including all workpapers part of the files supporting our audit, review, compilation, or attestation engagements involving continuing clients of the firm, will be retained for eight years from the date of the financial statements, except for the following circumstances:
• Reports prepared for other clients that require a longer retention period due to statute or regulatory provisions.
• If the firm has been served a subpoena for the client records, or has received notice of a claim involving the engagement, consideration should be given if the eight-year retention period is adequate.
• If there are any engagement records of continuing future significance that should be retained for a longer period, they should be marked for a special retention period. • If the engagement records are subject to record retention requirements imposed by federal, state or local government regulations, or a federal audit guide or contractual arrangement as a Packet Pg. 580 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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condition of performing the engagement, consideration should be given if the eight-year retention period is adequate.
• If the client is undergoing an NCUA examination or an IRS examination or has been advised that an examination will take place, consideration should be given if the eight-year retention period is adequate and workpapers will be provided as required by law.

Information needed longer than these guidelines should be included in carry forward or permanent files.

Prior to any audit and accounting files being destroyed, each person responsible for the billing of clients will get a list of the files scheduled for deletion to review and approve

5. NORMAL OFFICE HOURS
We have the ability and will comply with performing any on-site fieldwork during normal office hours of the City or another mutually agreed-upon schedule.

6. REQUIRED SIGNED FORMS
All required signed forms from Attachment D in the City’s RFP have been included in Appendix C of this proposal.

7. ADDITIONAL RESOURCES

LET US HELP YOU WITH MORE
We are leaders in the government industry, offering valuable perspectives beyond our core strength of accounting and tax compliance. We are business advisors who want to help guide the strategy and operations of your organization, and we will make sure you feel connected and understand the process.

Our professionals work closely together so you receive valuable service from people who understand your needs and know your business.

When you work with us, you will have access to the knowledge and talents of more than 2,500 professionals across our firm. This includes specialized tax knowledge, a full spectrum of audit/assurance services and our many specialized services, such as:

Cybersecurity
Our professionals have deep IT backgrounds, specializing in a broad range of security services and allowing us to tailor solutions to your needs. We work with every level of your organization—your boards and executives, technical IT admins and general users—to provide insight and guidance so you can be confident your data is protected.

IT Consulting
Business planning and technology strategy go hand-in-hand, like having a good offense and defense. You cannot win the game without planning for both.

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Whether you want a better way to power your decision making, a simpler way to run your organization or you just want to see a return on your technology, a solid strategy always comes first. Our business consultants will help you define your goals and business needs so your technology game plan keeps you winning.

Forensic Accounting
We have seasoned professionals with years of relevant investigative experience. Our forensic accountants are experienced in assisting with internal, civil, criminal and insurance recovery investigations related to allegations of theft, fraud and accounting irregularities. The forensic methodologies and technology used by our team of specialists help get to the facts of these situations and are court proven. We understand the urgency of resolving these types of matters and deliver a quality work product in an efficient and timely manner.

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The Right Choice for the City of Redding

BUILDING A SUCCESSFUL RELATIONSHIP
To us, work is not just work; we see it as a chance to help you solve problems, achieve goals and pursue passions. After thoughtfully reviewing your needs and taking the time to understand your business, we think we are the best fit for this opportunity.

We can connect you with the knowledge, resources and solutions that help bring confidence to your business decisions. We want to work with you!
If you have questions or would like additional information, do not hesitate to contact us. We want to make sure you have everything you need to make your decision.

James Ramsey, CPA, CFE
Partner
916.999.8511
[email protected]
We Want to Work with You
We are driven to help clients take on the now and the next with inspired ideas, solutions and results. We look forward to working with you.

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Appendix A: Peer Review
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Appendix B: Upcoming GASB Implementations
Fiscal Years
Beginning After
GASB Statement
Number Title
Fiscal Years Ending
June 30
6/15/2021 GASB 87 Leases 2022
12/15/2020 GASB 89 Accounting for Interest Cost Incurred before the End of a Construction Period 2022
12/15/2021 GASB 91 Conduit Debt Obligations 2023
6/15/2021 GASB 92 Omnibus 2020 (Some parts effective upon issuance) 2022 6/15/2021,
12/15/2021(*) GASB 93 Replacement of Interbank Offered Rates 2022 6/15/2022 GASB 94 Public-Private and Public-Public Partnerships and Availability Payment Arrangements 2023
6/15/2022 GASB 96 Subscription-Based Information Technology Arrangements 2023 6/15/2021* GASB 97
Certain Component Unit Criteria, and Accounting and
Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
2022
12/15/2021** GASB 98 The Annual Comprehensive Financial Report 2022 6/15/2022***,
6/15/2023 GASB 99 Omnibus 2022 (Some parts effective upon issuance) 2022-2024 6/15/2023 GASB 100 Accounting Changes and Error Corrections 2024 12/15/2023 GASB 101 Compensated Absences 2024
6/15/2021 2019-3 Leases 2022
6/15/2021,
12/15/2021 2020-1 Implementation Guide Update-2020 2022 6/15/2021,
6/15/2022,
6/15/2023
2021-1 Implementation Guide Update-2021 2022-2024
*Some elements were immediately implemented, others, if applicable for the fiscal years ending June 30, 2022. **Governments where the pronouncement applied most likely early implemented. ***Some parts were implemented immediately, other parts applying to GASB-87, 94 and 96 elements to be applied for fiscal years beginning after June 15, 2022. Elements applying to derivatives and exchange financial guarantees for fiscal years beginning after June 15, 2023.

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Appendix C: Team Profiles

EXPERTISE IN THE GOVERNMENT INDUSTRY

JAMES W RAMSEY, CPA, CFE
Partner
INSPIRATION: My favorite part of the job is getting to know my clients and providing them with excellent service. I particularly enjoy when they bring a complex problem that requires a lot of collaboration and research.
916.999.8511 | [email protected]
James works with government and nonprofit agencies throughout California providing accounting, assurance and advisory services. He has worked both on the client side and the assurance side and is able to provide this unique perspective to his clients. His expertise includes audits of government agencies, nonprofits and the performance of Single Audits. James is also a presenter for his clients presenting on topics including reporting, Single Audit and updates to U.S. GAAP.

Before going into public accounting, James began his career in the finance department of a small city and performed most, if not all, of the functions of a finance department during his seven years there.

This unique background and expertise allow James to provide more focused advisory services and solutions to his clients.

When not working, James unplugs by going on a long run on the American River Parkway in Sacramento or in the trails around Lake Tahoe.

Client Work
Provides audit and other assurance services to governmental and nonprofit clients of varying sizes.

Communicates and presents on upcoming changes and
implementation of U.S. GAAP and Single Audits.

Memberships
American Institute of Certified
Public Accountants
California Society of CPAs
Association of Certified Fraud
Examiners
Designation/Licensures
Certified Public Accountant
Certified Fraud Examiner
Education
Master of Accountancy –
California State University, San
Bernardino
Bachelor of Business
Administration, Accounting –
California State University, San
Bernardino
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Relevant CPE Courses for James Ramsey
17BCourse Title 18BSponsor 19BDate 20BTotal
Credits
2022
ASN 2022-06: Auditing Leases and Journal Entry Testing Eide Bailly LLP 06/24/2022 1.5 GASB-87, Leases – One Last Look for Lessors Eide Bailly LLP 06/22/2022 6.0 Single Audit Update (Session 1 of 2) Eide Bailly LLP 05/25/2022 3.0 California Ethics Eide Bailly LLP 05/24/2022 4.0
GASB-87, Leases – One Last Look for Lessees Becker 05/18/2022 6.0 ASN 2022-05: Lease Query Eide Bailly LLP 05/06/2022 1.5 What are a Government’s Risks and What is GASB Proposing to Disclose Eide Bailly LLP 03/24/2022 6.0 ASN January 2022 Eide Bailly LLP 01/14/2022 1.5
2021
Advanced Forensic Accounting Checkpoint 12/31/2021 6.0
Analytical Fraud Detection Checkpoint 12/30/2021 4.0
California Rules and Regulations Checkpoint 12/30/2021 2.0 Revenue Recognition, CARES Act, Upcoming ASU’s and Assurance Updates Eide Bailly LLP 11/04/2021 2.0 Eide Bailly 2021 Fall A&A Update Session 2- Leases Eide Bailly LLP 10/28/2021 2.0 California Harassment Eide Bailly LLP 10/27/2021 2.0
Intangibles, Financial Instruments, Credit Losses Eide Bailly LLP 10/21/2021 2.0 Services Virtual Education Series: Outsourced & Managed Services Eide Bailly LLP 10/20/2021 1.5 Government Report Writing Training Eide Bailly LLP 08/10/2021 6.0 Becoming a Trusted Advisor to your Government Client Eide Bailly LLP Various 4.5 Healthcare & Government Retreat Eide Bailly LLP 07/14/2021 11.0 Next Gen NPL Grad 2021 Eide Bailly LLP 07/09/2021 5.0
The American Rescue Plan Act Basics & What We Can Do for Our Governments Eide Bailly LLP 06/25/2021 2.0 GASB Webinar Series Eide Bailly LLP Various 5.0
Partner Meeting - Keynote 2021 Eide Bailly LLP 06/15/2021 2.0 Internal Audit Helps Mitigate Risk Eide Bailly LLP 05/27/2021 1.0 A&A Update Spring Eide Bailly LLP 05/25/2021 6.0
California EQR Process, Results and Consultations Training Eide Bailly LLP 04/20/2021 4.0 Single Audit Webcast: 2020 Compliance Supplement Addendum Eide Bailly LLP 01/05/2021 1.0 2020
Analytical Fraud Detection Checkpoint 12/30/2020 4.0
Real Frauds Found in Governments AICPA 12/30/2020 2.5
Services Virtual Connection Series Eide Bailly LLP 10/30/2020 1.0 Assurance Partner - Internal Inspection and NAO Update Eide Bailly LLP 10/23/2020 2.0 Single Audit Update: 2020 Uniform Guidance Changes Eide Bailly LLP 10/21/2020 1.0 Single Audit – 2020 Compliance Supplement/COVID-19 Impact Eide Bailly LLP 09/21/2020 1.0 Governmental Update Webinar Series 2020 Eide Bailly LLP Various 9.0 Government & NPO Conference 2020 Eide Bailly LLP 07/17/2020 11.5 Single Audit Eide Bailly LLP 06/18/2020 5.5
Trusted Advisor Series Eide Bailly LLP 05/28/2020 3.0
A&A Update 2020 Eide Bailly LLP 05/26/2020 8.0
California Rules and Regulations Checkpoint 05/15/2020 2.0 What to Know About the Employee Retention Credit Eide Bailly LLP 05/15/2020 1.0 Budgeting and Cash Flow Modeling in a Crisis for States and Local Governments Eide Bailly LLP 05/13/2020 1.0 Revenue Recognition: Mastering the New FASB Requirements—The Need for Change; and Identifying the Contract with a Customer AICPA 04/14/2020 1.5 Internal Staff Training for GASB-87 Eide Bailly LLP 04/09/2020 1.0 Government Methodology Update Eide Bailly LLP 01/21/2020 13.5 Packet Pg. 587 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

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DAVID SHOWALTER, CPA
Partner
INSPIRATION: I truly enjoy serving my clients and assisting them with complex accounting and financial reporting issues. What really excites me is developing longterm business relationships with my clients and building on that trust and relational experience to continuously provide the highest level of service. 909.755.2711 | [email protected]
David has focused his practice on conducting audits and advisory services for state, regional and local governments, including state departments, counties, cities, special purpose governments, utilities, transportation, First 5 commissions and health care providers. He is responsible for the oversight of audit and advisory engagements and also, as appropriate, for the recommendation of internal control structures and best practices.

Previously, he worked for an international Big 4 accounting firm working within the SEC and government arena and providing assurance services, including SEC and reporting and filing, to manufacturing, retail and service entities. His combined experiences have provided a base for his clients to trust the reliability and accuracy of the accounting and compliance information that he provides.

David provides annual training to firm staff through in-house continuing professional education to ensure consistency and knowledge are not just at the partner level but also with the entire team providing services to our clients. He also provides annual audit and accounting updates for many of his governmental clients and industry groups.

David’s clients trust his level and depth of knowledge of the reporting and compliance requirements under generally accepted accounting principles, including changes promulgated through the GASB, Financial Accounting Standards Board (FASB), Generally Accepted Government Auditing Standards and the Federal Uniform Guidance. With David’s experience working with a variety of government, healthcare and nonprofit entities, he provides a unique perspective to his clients and in the evaluation of their financial reporting, internal controls and governance.

Client Work
More than 20 years conducting audits of government and nonprofit entities.

Serves on the CalCPA Governmental Accounting & Auditing Committee.

Served on a consultative group for the Governmental Accounting Standards Board (GASB).

Memberships
American Institute of Certified
Public Accountants
California Society of Certified
Public Accountants
Designation/Licensures
Certified Public Accountant
Education
Bachelor of Science, Business
Administration, Accounting –
California State University, San
Bernardino
Community
The Grove Community Church,
Finance Committee
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Relevant CPE Courses for David Showalter
Course Title Sponsor Date Total
Credits
2022
Healthcare Retreat Eide Bailly LLP 07/11/2022 3.0
NPO Audit (Session 1 of 2) Eide Bailly LLP 06/30/2022 1.0 ASN 2022-06: Auditing Leases and Journal Entry Testing Eide Bailly LLP 06/24/2022 1.5 Healthcare Retreat Eide Bailly LLP 06/20/2022 3.0
Partner Meeting Eide Bailly LLP 06/15/2022 2.0
Eide Bailly - A&A Update SPRING Eide Bailly LLP 05/24/2022 6.0 GASB-87, Leases – One Last Look for Lessees Eide Bailly LLP 05/18/2022 1.5 ASN 2022-05: Lease Query Eide Bailly LLP 05/06/2022 1.5 2021
Auditor's Response to the Fraud Risk Assessment Checkpoint 12/31/2021 5.0 Eide Bailly 2021 Fall A&A Update Session 2- Leases Eide Bailly LLP 10/28/2021 2.0 California Harassment Eide Bailly LLP 10/27/2021 2.0
Lessons Learned from Nonprofit Revenue Recognition Eide Bailly LLP 09/23/2021 1.0 Compliance Supplement Update and The Various Federal COVID Acts Eide Bailly LLP 09/21/2021 1.5 Data Analytics in Internal Audit Eide Bailly LLP 09/08/2021 1.0 Internal Audit Summit Day 1 Eide Bailly LLP 08/12/2021 3.0 Becoming a Trusted Advisor to your Government Client Eide Bailly LLP 07/26/2021 1.5 Healthcare & Government Retreat Eide Bailly LLP 07/22/2021 5.0 ARPA Basics & What We Can Do for Our Governments Eide Bailly LLP 06/25/2021 2.0 Becoming a Trusted Advisor to your Government Client Eide Bailly LLP 06/21/2021 1.5 Partner Meeting - Keynote 2021 Eide Bailly LLP 06/15/2021 2.0 GASB Webinar Series 2021 Eide Bailly LLP 04/28/2021 1.0 California EQR Process, Results and Consultations Training Eide Bailly LLP 04/20/2021 4.0 The Paycheck Protection Program - Legislative Update Eide Bailly LLP 01/25/2021 1.0 2020
A&A Update 2020 Eide Bailly LLP 12/3/2020 8.0
Assurance Partner - Internal Inspection and NAO Update Eide Bailly LLP 10/23/2020 2.0 Internal Audit Summit 2020 Eide Bailly LLP 09/09/2020 3.5 Internal Provider Relief Funding Eide Bailly LLP 08/07/2020 1.0 Governmental Update 2020 (GASB Webinar Series) Eide Bailly LLP Various 8.0 Government & NPO Conference 2020 Eide Bailly LLP 07/17/2020 11.5 Single Audit Eide Bailly LLP 06/18/2020 7.0
Trusted Advisor Series Eide Bailly LLP Various 2.0
A&A Update 2020 Eide Bailly LLP 05/26/2020 8.0
COVID19 & Relief Funding: Single Audit Compliance Considerations Eide Bailly LLP 04/30/2020 1.0 Internal Staff Training for GASB-87 Eide Bailly LLP 04/09/2020 1.0 Government Methodology Update Eide Bailly LLP 01/23/2020 13.5 Microsoft Teams Basics Eide Bailly LLP 01/21/2020 1.0
Real Frauds Found in Governments: Case 3: Management Override; Case 4: Procurement Cards; and Case 5: Cyber Fraud AICPA 01/20/2020 2.5 Real Frauds Found in Governments: Case 1: External Financial Reporting; and Case 2: Misappropriation of Assets AICPA 01/03/2020 1.5 Packet Pg. 589 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
33 | eidebailly.com

KARLEE RANSOM, CPA
Senior Manager
916.999.8506 | [email protected]
Karlee has over nine years of experience assisting clients with their assurance needs. Throughout her career, she has specialized in performing audits of government entities including counties, cities, special districts, state agencies and standalone enterprise funds. She also has extensive experience in performing single audits and assisting clients to ensure they comply the requirements of the Uniform Guidance. As a lead project manager, Karlee manages all parts of the engagement from start to finish and serves as a resource for any client needs. She has experience in leading assurance engagements for a variety of clients, from larger entities that hold financial statement line items worth billions of dollars to small special districts.

She believes that proper planning, organization and ongoing communication throughout the year are the keys to a successful engagement for entities of any size. Karlee always delivers timely work to meet her client's internal and external deadlines and she is available to serve as a resource and assist clients throughout the year. She also provides insight to clients on issues that may arise including complex accounting transactions, new accounting standards and understanding best practices in internal controls.

Client Work
Worked with various government entities leading assurance engagement teams through planning, performing and supervising engagements.

Provides financial statement auditing and compliance testing, including single audits required by Uniform Guidance.

Serves as a resource to provide expertise on accounting issues throughout the audit process as well as the rest of the year.

Provided training to our audit associates through in-house conferences to ensure consistency and knowledge throughout the entire team providing services to our clients. She also provides training on audit and accounting updates for many of her government clients and presents at continuing professional education events hosted by the firm for our government clients and industry groups.

Memberships
American Institute of Certified
Public Accountants
California Society of Certified
Public Accountants
Designation/Licensures
Certified Public Accountant
Education
Bachelor of Science, Business
Administration - California State
University, Sacramento
Packet Pg. 590 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
34 | eidebailly.com
Relevant CPE Courses for Karlee Ransom
94BCourse Title 95BSponsor 96BDate 97BTotal
Credits
2022
Government Update Eide Bailly LLP 07/12/2022 4.5
ASN 2022-06: Auditing Leases and Journal Entry Testing Eide Bailly LLP 06/24/2022 1.5 Eide Bailly - A&A Update SPRING Eide Bailly LLP 05/24/2022 2.0 ASN 2022-05: Lease Query Eide Bailly LLP 05/06/2022 1.5 CA Managers Training Eide Bailly LLP 01/21/2022 3.0
ASN January 2022 Eide Bailly LLP 01/14/2022 1.5
2021
Live Training ASN 2021 Eide Bailly LLP 10/29/2021 1.5
Eide Bailly 2021 Fall A&A Update Session 2- Leases Eide Bailly LLP 10/28/2021 2.0 California Harassment Eide Bailly LLP 10/27/2021 2.0
2021 Fall A&A Update- Session 1- Intangibles, Financial Instruments, Credit Losses
Eide Bailly LLP 10/21/2021 2.0
Compliance Supplement Update and The Various Federal COVID Acts Eide Bailly LLP 09/21/2021 1.5 Internal Audit Summit Eide Bailly LLP 09/09/2021 6.5
Live Training ASN 2021 Eide Bailly LLP 08/27/2021 1.5
Becoming a Trusted Advisor to your Government Client - Structuring the Conversation for Success
Eide Bailly LLP 08/23/2021 1.5
GASB-87 Leases Workshop – Part 3 – Special Issues, Implementation, GASB-94 and GASB-96
Eide Bailly LLP 07/30/2021 2.0
Career Advisors Eide Bailly LLP 07/30/2021 1.5
Healthcare and Government Retreat Eide Bailly LLP 07/22/2021 10.0 GASB-87 – Leases Workshop - Part 2 - Lessors Eide Bailly LLP 07/13/2021 2.0 ASN June 2020 Eide Bailly LLP 06/25/2021 1.5
The American Rescue Plan Act Basics & What We Can Do for Our Governments Eide Bailly LLP 06/25/2021 2.0 GASB Webinar Series June 21 Eide Bailly LLP 06/23/2021 3.0 Becoming a Trusted Advisor to your Government Client Eide Bailly LLP 06/21/2021 1.5 Planning Considerations for 2021 Single Audits (COVID-19 focus) Eide Bailly LLP 05/27/2021 1.0 Live Training ASN 2021 Eide Bailly LLP 05/07/2021 1.5
California EQR Process, Results and Consultations Training Eide Bailly LLP 04/20/2021 4.0 Live Training Session: ASN 2020 Eide Bailly LLP 01/15/2021 1.5 Single Audit Webcast: 2020 Compliance Supplement Addendum Eide Bailly LLP 01/05/2021 1.0 98B2020
Live Training Session: ASN 2020 Eide Bailly LLP 11/13/2020 2.0 Single Audit Update – 2020 Compliance Supplement and COVID-19 Impact Eide Bailly LLP 09/21/2020 1.0 Governmental Update 2020 (GASB Webinar Series) Eide Bailly LLP 08/04/2020 5.0 Government & NPO Conference 2020 Eide Bailly LLP 07/17/2020 11.5 Tech Essentials 2020 Eide Bailly LLP 07/16/2020 1.0
Single Audit Eide Bailly LLP 06/18/2020 7.0
Trusted Advisor Series Eide Bailly LLP 05/28/2020 3.0
A&A Update 2020 Eide Bailly LLP 05/26/2020 8.0
COVID19 & Relief Funding: Single Audit Compliance Considerations 2020 Eide Bailly LLP 04/30/2020 1.0 AICPA Independence AICPA 04/29/2020 4.5
Internal Staff Training for GASB-87 Eide Bailly LLP 04/09/2020 1.0 California Single Audit Follow -Up Training Eide Bailly LLP 02/13/2020 1.0 Government Methodology Update Eide Bailly LLP 01/21/2020 13.5 Packet Pg. 591 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
35 | eidebailly.com

KYLE BARTLE, CPA
Manager
916.999.8512 | [email protected]
Kyle provides accounting and assurance services to government agencies, specializing in California government agencies, including counties, cities and special districts.

When you work with Kyle, you will receive dedicated services tailored to the needs of your organization, while providing constructive feedback and guidance on changes relevant to your industry.

Outside of work, Kyle enjoys outdoors activities such as camping, hiking and running.

Client Work
Provides accounting and assurance services to California governmental agencies, specializing in governmental accounting standards and single audits in accordance with the Governmental Accounting Standards Board (GASB), Uniform Guide and OMB A-133.

Kyle also provides compliance audits for local ordinances.

Experience in governmental agencies includes counties, cities, and special districts and governments, including pollution control districts, utility districts, flood control districts, solid waste agencies, transportation agencies, housing agencies and other special districts.

Extensive experience with assisting government agencies in preparing financial statements in accordance with the GASB and the Governmental Finance Officers Association (GFOA).

Facilitates regular trainings, both in-house and externally, on current and upcoming accounting and assurance topics, including single audits and Uniform Guidance and GASB updates.

Performs agreed-upon procedures for entities in various industries and purposes, including procedures to determine compliance with operating agreements and performance reporting.

Memberships
American Institute of Certified
Public Accountants
Designation/Licensures
Certified Public Accountant
Education
Bachelor of Accountancy –
California State University,
Sacramento
Packet Pg. 592 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
36 | eidebailly.com
Relevant CPE Courses for Kyle Bartle
Course Title Sponsor Date Total
Credits
2022
Government Basic Training - Session One Eide Bailly LLP 07/14/2022 3.0 Government Update Eide Bailly LLP 07/12/2022 4.5
ASN 2022-06: Auditing Leases and Journal Entry Testing Eide Bailly LLP 06/24/2022 1.5 GASB-87, Leases – One Last Look for Lessors Eide Bailly LLP 06/22/2022 2.0 Single Audit Update (Session 1 of 2) Eide Bailly LLP 05/25/2022 3.0 Eide Bailly - A&A Update SPRING Eide Bailly LLP 05/24/2022 6.0 Single Audit Basic Training - Planning a Single Audit Eide Bailly LLP 05/19/2022 1.5 GASB-87, Leases – One Last Look for Lessees Eide Bailly LLP 05/18/2022 2.0 ASN 2022-05: Lease Query Eide Bailly LLP 05/06/2022 1.5 Comprehending Single Audits, Federal Awards (Yellow Book Compliant) AICPA 02/03/2022 1.0 CA Managers Training Eide Bailly LLP 01/21/2022 3.0
Accountants' Responsibilities Regarding Fraud, Part 2 Becker 01/16/2022 2.0 Accountants’ Responsibilities Regarding Fraud, Part 1 Becker 01/01/2022 2.0 Government Basic Training - Session One Eide Bailly LLP 07/14/2022 3.0 2021
CPAs and Independence Checkpoint 12/27/2021 1.0
2020 Professional Ethics Update Becker 12/27/2021 2.0
Live Training ASN 2021 Eide Bailly LLP 10/29/2021 1.5
California Harassment Eide Bailly LLP 10/19/2021 2.0
Next Gen Level 4 Session 3 Eide Bailly LLP 10/18/2021 1.0 Compliance Supplement Update and The Various Federal COVID Acts Eide Bailly LLP 09/21/2021 1.5 Becoming a Trusted Advisor to your Government Client Eide Bailly LLP Various 4.5 Next Gen (Level 2 & 4) - Marketing & Sales – Multipliers Session 1 Eide Bailly LLP Various 8.0 Healthcare & Government Retreat Eide Bailly LLP 07/22/2021 10.0 ARPA Basics & What We Can Do for Our Governments Eide Bailly LLP 06/25/2021 2.0 The ARPA Basics & What We Can Do for Our Governments Eide Bailly LLP 06/25/2021 2.0 GASB Webinar Series 2021 Eide Bailly LLP 06/23/2021 5.0 Partner Meeting - Keynote 2021 Eide Bailly LLP 06/15/2021 2.0 California EQR Process, Results and Consultations Training Eide Bailly LLP 04/20/2021 4.0 Live Training Session: ASN 2020 Eide Bailly LLP 01/15/2021 1.5 Single Audit Webcast: 2020 Compliance Supplement Addendum Eide Bailly LLP 01/05/2021 1.0 2020
Services Virtual Connection Series Eide Bailly LLP 10/30/2020 1.0 Single Audit Update: 2020 Uniform Guidance Changes Eide Bailly LLP 10/21/2020 1.0 Intro to Kira Eide Bailly LLP 10/08/2020 1.0
Governmental Update 2020 (GASB Webinar Series) Eide Bailly LLP 08/04/2020 11.5 Government & NPO Conference 2020 Eide Bailly LLP 07/17/2020 11.5 Single Audit Eide Bailly LLP 06/18/2020 5.5
A&A Update 2020 Eide Bailly LLP 05/26/2020 8.0
Trusted Advisor Series Eide Bailly LLP 05/21/2020 1.0
Budgeting & Cash Flow Modeling in a Crisis for States and Local Governments Eide Bailly LLP 05/13/2020 1.0 Internal Staff Training for GASB-87 Eide Bailly LLP 04/09/2020 1.0 Emerging Technologies: Potential Risks and Controls ACFE 04/07/2020 2.0 California Single Audit Follow -Up Training Eide Bailly LLP 02/13/2020 1.0 Government Methodology Update Eide Bailly LLP 01/21/2020 13.5 Packet Pg. 593 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

CITY OF REDDING
37 | eidebailly.com
Appendix D: Required Signed Forms
Packet Pg. 594 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT A

ACKNOWLEDGEMENT OF RECEIPT AND

CERTIFICATION OF COMPLIANCE WITH FEDERAL CONTRACT CLAUSES To be completed for all procurements over $10,000.

Contractor/Vendor acknowledges receipt of the attached Federal Contract Clauses and certifies compliance with all federal requirements related to this Contract/Agreement.

Yes N/A

; Certification Regarding Lobbying (for offers exceeding $100,000)

; Government-wide Debarment and Suspension (for offers $25,000) ; DBE Certification
; Conflict of Interest
The following clauses which apply only to contracts exceeding $100,000 do not apply to this contract:
; 6. Clean Water Act
; 7. Lobbying Restrictions
; 11. Clean Air Act
; 12. Recycled Products
; 21. Breaches and Dispute Resolution
; Exhibit C Certificate for Lobbying
__________________________
__________________________
me
July 28, 2022
Eide Bailly LLP
Partner
Packet Pg. 595 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services EXHIBIT C, 49 CFR PART 20--CERTIFICATION REGARDING LOBBYING Certification for Contracts, Grants, Loans, and Cooperative Agreements (To be submitted with each bid or offer exceeding $100,000) The undersigned Contractor certifies, to the best of his or her knowledge and belief, that:
(1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for making lobbying contacts to an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form--LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions [as amended by "Government wide Guidance for New Restrictions on Lobbying," 61 Fed. Reg. 1413 (1/19/96). Note: Language in paragraph (2) herein has been modified in accordance with Section 10 of the Lobbying Disclosure Act of 1995 (P.L. 104-65, to be codified at 2 U.S.C. 1601, et seq.)]
(3) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly.

EXHIBIT D

The bidder or proposer further agrees to include a provision requiring such compliance in its lower tier covered transactions.
____________
l_______________________________________
________________________________________
July 28, 2022
James Ramsey, CPA, CFE
Partner
Eide Bailly LLP
2151 River Plaza Dr., Suite 308
Sacramento, CA 95833
916.999.8511 [email protected]
Packet Pg. 597 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT E

Letter of Intent
Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

DBE E-Mail Address
Capacity of DBE (e.g. contractor, subcontractor, $ Amount DBE Participation vendor)
Packet Pg. 598 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Description of services or materials to be provided by DBE Packet Pg. 599 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Name of Certified DBE DBE Certification No.

DBE Address DBE Telephone No.

Contractor Certification
Submitted by:

Signature Date
Print Name and Title
Name of Contractor, if different from Signatory
Signature
July 28, 2022
James Ramsey, Partner
Packet Pg. 600 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

EXHIBIT F

Packet Pg. 601 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services

I believe a conflict exists or has existed in the past 12 month, and I have attached a statement describing such conflict in a concise manner.

To the best of my knowledge and belief no affiliation exists relevant to possible conflicts of interest with specific regard to this contract.

Signature Date
Print Name and Title
Signature
James Ramsey, Partner
July 28, 2022
✔
Packet Pg. 602 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Redding Area Bus Authority Required Federal Clauses - Professional Services Notification to Agency
(Legal Matters pertaining to FTA)
Vendor hereby acknowledges that if a current or prospective legal matter that may affect the Federal Government interest in the contract emerges, Vendor must promptly inform the Redding Area Bu Authority so that it may notify the Federal Transit Administration and/or it’s designee, the California Department of Transportation.

The types of legal matters that require notification include, but are not limited to, a major dispute, breach, default, litigation, or naming the Federal Government as a party to litigation or a legal disagreement in any forum for any reason.
_________________________
Firm Name
__________________________ ___________________
Authorized Signature/Title Date
__________________________
Authorized Signature/Title
Eide Bailly LLP
/Partner July 28, 2022
Packet Pg. 603 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Packet Pg. 604 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

City of
Redding

TECHNICAL PROPOSAL
For Professional Auditing Services for
the City of Redding
For fiscal years ending June 30, 2023 through 2026,
with the option of extending the contract for each of
the two (2) subsequent two (2) fiscal years.

July 28, 2022
Contact Person:

Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
2855 Telegraph Avenue, Suite 312
Berkeley, CA 94705
Phone: (510) 768-8244
Fax: (510) 768-8249
E-mail: [email protected]
Packet Pg. 605 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit

Packet Pg. 606 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit City of Redding
Table of Contents
Page
Letter of Transmittal ......................................................................................................................................... 1 Firm Qualifications and Experience ................................................................................................................ 3 Independence ................................................................................................................................................ 3 Insurance ....................................................................................................................................................... 3 License to Practice in California .................................................................................................................... 3 Firm Qualifications ......................................................................................................................................... 3 Technical Approach ....................................................................................................................................... 4 Firm Experience ............................................................................................................................................. 5 Additional Activities ........................................................................................................................................ 5 Client Training Seminar ................................................................................................................................. 6 GASB 68 Firm Developed Tools and Assistance .......................................................................................... 6 Flowcharting Documentation ......................................................................................................................... 6 Quality Control Review .................................................................................................................................. 6 Federal or State Desk Reviews ..................................................................................................................... 9 Disciplinary Action .......................................................................................................................................... 9 Litigations ....................................................................................................................................................... 9 Partner, Supervisory, and Staff Qualifications and Experiences .............................................................. 10 Similar Engagements with Other Governmental Entities ........................................................................... 17 Understanding of Services to be Provided .................................................................................................. 21 Specific Audit Approach ................................................................................................................................ 22 Objectives of Our Services .......................................................................................................................... 22 Audit Approach ............................................................................................................................................ 22 Technical Approach ..................................................................................................................................... 23 Use of Technology in the Audit ..................................................................................................................... 26 Audit Schedule ................................................................................................................................................ 28 Discussion of Relevant Accounting Issues ................................................................................................. 31 Conclusion ...................................................................................................................................................... 31 Appendix A ...................................................................................................................................................... 32 References ................................................................................................................................................... 32 Appendix B ...................................................................................................................................................... 33 Exceptions to the Contract ........................................................................................................................... 33 Appendix C ...................................................................................................................................................... 33 RFP Forms ................................................................................................................................................... 33 Packet Pg. 607 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Packet Pg. 608 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Letter of Transmittal
July 28, 2022
Ms. Pamela Mize
City Clerk
City of Redding
777 Cypress Avenue
Redding, CA 96001
Dear Ms. Mize:

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 external audit services and to submit its qualifications to perform an independent audit of the financial statements of the City of Redding (the “City”) for the fiscal years ending June 30, 2023 through 2026, with the option of extending the contract for each of the two (2) subsequent two (2) fiscal years. The objective of our audits is to issue opinions regarding the fairness of presentation of the financial position of the City in accordance with generally accepted accounting principles. These audits are to be performed in accordance with generally accepted auditing standards, the standards set forth for financial audits in the Government Accountability Office’s (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act of 1984, as amended in 1996, and the Uniform Guidance, Audits of States, Local Governments and Non-Profit Organizations, Uniform Administrative Requirements, as well as any other applicable federal, state, local or programmatic audit requirements.

We will also perform the following as part of our engagement:
- Single Audit
- GANN Limit Agreed-upon Procedures
- Redding Area Bus Authority Audit
- Redding Housing Authority Audit
- Passenger Facility Charge Compliance Audit
We will also apply limited audit procedures to Management’s Discussion and Analysis (MD&A) and required supplementary information. In addition, we will prepare the management letter containing comments and recommendations regarding our review and evaluation of the systems of internal control and accounting procedures.

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 auditing the City.

This proposal demonstrates our ability to render the quality examination and to perform the necessary accounting and auditing 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:

Mr. Ahmed Badawi, CPA
Badawi & Associates
Certified Public Accountants
2855 Telegraph Avenue, Suite 312
Berkeley, CA 94705
Telephone: (510)768-8244
E-mail: [email protected]
Packet Pg. 609 Attachment: Previous Staff Report - Item 3(a) Audit Committee Report - November 7, 2022 (9A--Award Request for Proposal No. 5308, Audit Ms. Pamela Mize
City Clerk
City of Redding

Page 2 ends

Redding City CouncilNovember 15, 2022

Redding City Council
November 15, 2022