COMMUNITY DEVELOPMENT DEPARTMENT
450 CIVIC CENTER PLAZA, RICHMOND, CA 94804 Telephone: (510) 620-6706 Fax: (510) 620-6858
MEMORANDUM
DAT
E: April 14, 2026
T
O: FINANCE DEPARTMENT
F
ROM: LINA VELASCO, DIRECTOR OF COMMUNITY DEVELOPMENT
RE
: CONTRACT WITH MAKANAI LLC FOR ON-CALL BUDGET SUPPORT
IN GRANTS MANAGEMENT AND REPORTING FOR HOUSING
PROGRAMS.
On February 19, 2026, the Community Development Department Housing Division solicited a Request For Qualifications (RFQ) for On-Call Budget Support and Reporting for Housing Programs. The RFQ was sent to four vendors via email as an informal solicitation.
Request for Qualifications sent to the following vendors (see Request for Qualification):
VENDOR EMAIL
PricewaterhouseCoopers (PwC) [email protected]
No RFQ submitted
KPMG [email protected]
No RFQ submitted
Deloitte [email protected]
No RFQ submitted
Makanai LLC [email protected]
RFQ submitted
PwC, KPMG and Deloitte did not submit qualifications in response to the RFQ.
Makanai, LLC submitted their qualifications, was reviewed and found to meet the minimum qualifications found in the RFQ and is recommended for an on-call contract.
COMMUNITY DEVELOPMENT
HOUSING DIVISION
REQUEST FOR QUALIFICATION
ON-CALL BUDGET SUPPORT AND REPORTING FOR HOUSING
PROGRAMS
Today’s Date: February 19, 2026
C
losing Date and Time: Thursday, March 12, 2026
by 4:00 PM PST
Em
ail Submittal [email protected]
Contact Person: I Kuan Choi
Senior Administrative Analyst
[email protected]
Request for Qualification (RFQ)
On Call Budget Support and Reporting for Housing Programs February 2026
1 of 5
Introduction to Scope of Work
Due to the complexity of the City of Richmond’s Housing Programs, the City is seeking a Consultant to provide budget support and training in fund management and reporting requirements for various federal and state programs. The proposed scope of work for this engagement includes, but is not limited to:
1. Assist and/or guide in the closing of various program funds, which include the Neighborhood Stabilization Program 1 and 3, Community Development Block Grant Program, and HOME. This includes assistance in navigating IDIS (Integrated Disbursement and Information System) in creating projects/activities necessary to commit and report on various program funds.
2. Assist in the preparation of federal and state reports required.
3. Provide training on general ledger fund and account analysis for the City's Housing Division program funds.
4. Assist in the development of an annual budget for various programs which includes cash flow analysis, forecast of historical and future costs, as well as revenues from all sources, and staff cost allocation.
5. Monitor and provide analysis of monthly activity for conformance with budget, spending authorization, and cash flow estimates.
6. Assist in training staff to generate, read, and utilize available system budget reports.
7. Develop general ledger quality control and reconciliation checklist to ensure integrity of general ledger balances.
8. Track issues, propose resolution, and communicate the status towards completion of task or issues.
9. Preparation and support for inquiries from external auditors.
10. Assist City staff with planning and preparation of the Due Diligence Review (DDR) schedules as required by the State Department of Finance (DOF).
Engagement of Services
The Consultant will provide services on an as-needed basis, upon request by City staff.
This engagement does not contemplate the performance of any attest services or the Request for Qualification (RFQ)
On Call Budget Support and Reporting for Housing Programs February 2026
2 of 5
preparation of financial statements. This engagement is to guide, assist and train staff and not to replace the function of a position in the City. The Consultant should expect to receive accurate and reliable information from City staff, and the City will make all management decisions and functions as a result of this process.
Based on the City's needs, the City may select up to three firms to enter into on‐call professional services contract with the City. The on‐call list will be for an amount not to exceed $50,000 per firm over a three-year period with an option to extend the contracts for an additional year.
Qualifications and References
The information requested in this section should describe the firm's qualifications, key staff to be assigned to this contract, and experience providing similar services described in the requested scope of work demonstrating competence to perform these services.
Such minimum information shall include:
• Names of key staff that participated in named projects and their specific responsibilities with respect to this scope of service
• A summary of your firm's demonstrated capability, including the length of time that your firm has provided the services being requested in this Request for Quotes
• Provide at least three (3) references that received similar services from your firm.
The City of Richmond reserves the right to contact any of the organizations or individuals listed. Information provided shall include the following:
Client Name and contact info
Client Telephone & email address
Client Address
Description of services provided, including contract amount Project start and end dates
Minimum Contents of Quote
1) Cover Letter
A cover letter describing interest in the services to be provided, including relevant experience and abilities, and availability to start work.
2) Resume
A current resume for all staff proposed to support the city in this contract that includes work experience and qualifications (including licenses) relevant to the tasks, skills, and qualifications described in this Request For Quotes. The resume must include the Respondent's email, mailing address, and phone number.
3) Professional References
Include three professional references, including Name, Address, phone number, emails as noted above.
Request for Qualification (RFQ)
On Call Budget Support and Reporting for Housing Programs February 2026
3 of 5
4) Hourly rate, including anticipated budget for work
Include hourly rate and any direct cost for staff proposed to support work. If an administrative fee is proposed, a description of costs covered by the fee shall be provided.
Electronic Submittal
Please submit proposals via email to [email protected].
Interested parties must submit a cover letter, resume(s), references, and billing sheet (budget), as attachments. The quote must be received no later than 4:00 p.m., local time on Thursday, March 12, 2026. Late submittals will not be accepted.
Review and Selection Criteria
A Review Panel will evaluate the submissions to identify the most qualified Respondent(s). If more than one Respondent is deemed to be highly qualified, the Department may require oral interviews and/or supplemental information from those Respondents before making a final selection. Contract negotiations will begin upon identification of the most qualified Respondent. The City may elect to contract with up to the three most qualified Respondents.
City will not discriminate against any interested firm or individual on the grounds of race, creed, color, sex, age, disability, or national origin in the contract award. The City reserves the right to reject any and/or all qualifications at its discretion.
Inquiries
Respondents are encouraged to promptly notify the City of any apparent major inconsistencies, problems, or ambiguities in this RFQ. Any requests for clarification or other questions concerning this RFQ must be submitted in writing via email to I Kuan Choi at [email protected].
City Disclaimer
The City reserves the right to reject any or all the Quotes received, to waive any informality in any Quotes, and to select the Respondents that best meet the City's needs. The City also reserves the right to reduce or revise elements of the scope of services, or to amend or modify the contractual requirements, or to negotiate with any qualified consultant.
No representation is made that any contract will be awarded pursuant to this RFQ. In no way shall a contract be viewed as exclusive. The City reserves the right to retain additional consultants as necessary. All costs incurred in the preparation of the quote and response to this RFQ, in the submissions of additional information and/or in any other aspect of RFQ prior to the award of a written contract will be borne by the proposed firm. All quotes submitted to the City in response to this RFQ will become the Request for Qualification (RFQ)
On Call Budget Support and Reporting for Housing Programs February 2026
4 of 5
property of the City of Richmond and will not be returned. The "technical" portion of the quote will be considered public information.
Comments/Questions on the City Standard Service Provider Agreement
The City's standard service provider agreement, which the Consultant will be required to sign, is attached.
The proposer shall state whether it takes exception(s) to this RFQ, including but not limited to the City of Richmond's Standard Services Agreement. If the proposer does take exception(s) to any portion of the RFQ or contract, the specific portion to which exception(s) is taken must be identified by section number and explained. Requests for changes, additions, or requesting deletion of specific words and/or by providing new requested contract language shall be provided. Requests for complete replacement of the City of Richmond's Standard Services Agreement for another contract will not be considered. Failure to make exceptions to the RFQ or Standard Services Agreement within the qualifications will be deemed a waiver of any objection. Exceptions will be considered during the qualifications evaluation process and are not guaranteed to be approved.
Insurance Requirements
The City requires consultants doing business with it to obtain insurance, as shown in RFQ. The required insurance certificates must comply with all requirements of the standards as shown and must be provided within fifteen (15) days of issuance of the Notice of Intent to Award and prior to the commencement of any work on the project.
Business Licenses
The successful Contractor will be required to hold or obtain a City of Richmond business license, for which the fee will not be waived.
Sanctuary City Contracting Ordinance (SCCO)
The Richmond Sanctuary City Contracting Ordinance No. 12-18 N.S. The City prohibits granting and/or retaining contracts with any person or entity that provides Data Broker or Extreme Vetting services to the U.S. Immigration and Customs Enforcement Division of the United States Department of Homeland Security ("ICE").
Bidders/Proposers must submit the attached Sanctuary City Compliance Statement with their Bid or Qualifications.
Limited Liability Companies Disclosure Statement (LLCS)
Resolution No. 86-21, approved by City Council on July 6, 2021, requires disclosure of the identities of beneficial & responsible owners of Limited Liability Corporations (LLC) .
Bidders/Proposers must submit the attached Disclosure Statement of Limited Liability Companies Form with their Bid or Qualifications.
Request for Qualification (RFQ)
On Call Budget Support and Reporting for Housing Programs February 2026
5 of 5
ATTACHMENTS:
Attachment 1: City's Standard Service Provider Agreement Attachment 2: Type II Insurance Requirements
Attachment 3: Disclosure Statement of Limited Liability Companies Form From: I Kuan Choi
To: [email protected]
Subject: Request For Qualification - On-Call Budget Support and Reporting for Housing Programs Date: Thursday, February 19, 2026 5:03:00 PM
Attachments: On-Call Budget Support and Reporting for HousingRFQ_2-19-2026.pdf Attachments - City of Richmond Standard Contract.FINAL_2-19-2026.pdf Hello Mr. Cangialosi,
The City of Richmond Community Development Department Housing Division is requesting qualifications for on-call budget support and reporting for our Housing Programs. Please see the attached RFQ document for further details.
If PwC plans to submit a qualification, please respond to this email to confirm your intent to submit.
Best regards,
I Kuan
I Kuan Choi
C I T Y O F R I C H M O N D
Community Development
450 Civic Center Plaza, 2nd Floor | Richmond, CA 94804
Tel: 510-621-1231 | Fax: 510-620-6858 |
From: I Kuan Choi
To: "[email protected]"
Bcc: I Kuan Choi
Subject: Request For Qualification - On-Call Budget Support and Reporting for Housing Programs Date: Thursday, February 19, 2026 5:13:00 PM
Attachments: On-Call Budget Support and Reporting for HousingRFQ_2-19-2026.pdf Attachments - City of Richmond Standard Contract.FINAL_2-19-2026.pdf Hello Mr. Kawasaki,
The City of Richmond Community Development Department Housing Division is requesting qualifications for on-call budget support and reporting for our Housing Programs. Please see the attached RFQ document for further details.
If KPMG plans to submit a qualification, please respond to this email to confirm your intent to submit.
Best regards,
I Kuan
I Kuan Choi
C I T Y O F R I C H M O N D
Community Development
450 Civic Center Plaza, 2nd Floor | Richmond, CA 94804
Tel: 510-621-1231 | Fax: 510-620-6858 |
From: I Kuan Choi
To: "[email protected]"
Bcc: I Kuan Choi
Subject: Request For Qualification - On-Call Budget Support and Reporting for Housing Programs Date: Thursday, February 19, 2026 5:16:00 PM
Attachments: On-Call Budget Support and Reporting for HousingRFQ_2-19-2026.pdf Attachments - City of Richmond Standard Contract.FINAL_2-19-2026.pdf Hello Mr. Doern,
The City of Richmond Community Development Department Housing Division is requesting qualifications for on-call budget support and reporting for our Housing Programs. Please see the attached RFQ document for further details.
If Deloitte plans to submit a qualification, please respond to this email to confirm your intent to submit.
Best regards,
I Kuan
I Kuan Choi
C I T Y O F R I C H M O N D
Community Development
450 Civic Center Plaza, 2nd Floor | Richmond, CA 94804
Tel: 510-621-1231 | Fax: 510-620-6858 |
From: I Kuan Choi
To: "[email protected]"; "[email protected]" Bcc: I Kuan Choi
Subject: Request For Qualification - On-Call Budget Support and Reporting for Housing Programs Date: Thursday, February 19, 2026 5:32:00 PM
Attachments: On-Call Budget Support and Reporting for HousingRFQ_2-19-2026.pdf Attachments - City of Richmond Standard Contract.FINAL_2-19-2026.pdf Hello Ms. Portnoy and Mr. Luna,
The City of Richmond Community Development Department Housing Division is requesting qualifications for on-call budget support and reporting for our Housing Programs. Please see the attached RFQ document for further details.
If Makanai plans to submit a qualification, please respond to this email to confirm your intent to submit.
Best regards,
I Kuan
I Kuan Choi
C I T Y O F R I C H M O N D
Community Development
450 Civic Center Plaza, 2nd Floor | Richmond, CA 94804
Tel: 510-621-1231 | Fax: 510-620-6858 |
Proposal
On-Call Budget Support and Reporting for Housing
Programs
City of Richmond, California
Request
for
Qualifications
–
February
2026
Submitted by
Rebecca
Portnoy
Principal
Consultant
–
Makanai
LLC
Berkeley,
California
(206)
399-2879
Makanai LLC provides financial advisory services to public agencies, universities, and nonprofit organizations.
Our
work
focuses
on
financial
management
and
reporting
for
organizations
administering
complex
public
funding
programs,
including
HUD-funded
housing
programs,
federal
grant
programs,
and
multi-fund
municipal
budgets.
The proposed team combines strategic financial management experience and deep governmental
accounting
expertise
.
Each
team
member
brings
more
than
twenty
years
of
experience
managing
large
organizational
budgets,
developing
financial
reporting
systems,
and
advising
organizations
on
financial
strategy.
Makanai
LLC
experience
includes
serving
as
Finance
Director
at
the
University
of
California
,
where
it
helped
manage
budgets
approaching
$100
million
and
developed
reporting
frameworks
used
by
leadership
and
stakeholders.
Supporting this engagement is Yolanda Skelton , a former Senior Accountant for the City of Richmond
Finance
Department
with
extensive
experience
managing
financial
reporting
and
compliance
for
federally
funded
housing
programs,
including
HUD
Section
8,
CDBG,
HOME,
and
NSP
programs.
Our approach to this engagement aligns closely with the City’s stated objective: to provide guidance,
technical
support,
and
staff
training
rather
than
replace
City
functions
.
Our
work
focuses
on
improving
financial
systems,
strengthening
reporting
practices,
and
providing
analytical
tools
that
allow
staff
and
leadership
to
monitor
housing
program
performance.
Services may include:
• Budget development and monitoring for housing programs •
Budget-to-actual
reporting
and
financial
variance
analysis
•
Development
of
financial
dashboards
for
program
oversight
•
Financial
analysis
of
housing
program
performance
•
Support
for
grant
and
regulatory
reporting
requirements
•
Training
City
staff
on
financial
management
and
reporting
tools
We appreciate the opportunity to support the City of Richmond’s housing programs and look forward
to
contributing
our
expertise
to
strengthen
financial
oversight
and
reporting.
Sincerely,
Rebecca Portnoy
Principal
Consultant
Makanai
LLC
2. Understanding of the City’s Needs
Based on the RFQ, key priorities for this engagement include:
• Supporting staff with financial reporting and budget monitoring for federally funded housing programs
•
Ensuring
compliance
with
HUD
and
other
grant
reporting
requirements
•
Providing
analytical
tools
and
financial
dashboards
to
support
program
oversight
Our team’s experience with municipal housing finance and federal grant reporting allows us to support
these
priorities
effectively.
3. Firm Qualifications
Makanai LLC provides financial advisory services focused on budgeting, financial reporting, and
financial
management
systems
for
organizations
managing
complex
programs
and
public
funding.
Our team combines two complementary strengths: deep municipal financial management experience
and
direct
knowledge
of
Richmond’s
housing
program
financial
reporting
systems.
This
combination
allows
us
to
provide
both
strategic
financial
insight
and
practical
operational
support
to
City
staff.
Our consulting work frequently supports organizations with:
• Multi-fund budgets
•
Grant-funded
programs
•
Government
compliance
requirements
•
Complex
program
financial
reporting
•
Financial
performance
monitoring
The firm’s work emphasizes building internal capacity within organizations so staff can maintain
effective
financial
management
systems
after
consulting
engagements
conclude.
Key capabilities include:
• Budget preparation and financial forecasting
•
Budget-to-actual
reporting
and
financial
analysis
•
Development
of
financial
dashboards
and
reporting
tools
•
Grant
tracking
and
financial
compliance
monitoring
•
Housing
program
financial
analysis
•
Training
staff
on
financial
systems
and
reporting
processes
4. Key Staff Yolanda D. Skelton Senior Government Accounting and Grants Management Advisor
Role in Project
Ms. Skelton will provide advisory support related to governmental accounting, housing program financial
reporting,
and
compliance
with
federal
and
state
grant
requirements.
She
is
responsible
for
financial
analysis,
development
of
reporting
frameworks,
and
technical
support
to
City
staff.
Professional Experience
Ms. Skelton has more than twenty-five years of experience in governmental accounting and financial
management.
She
previously
served
as
Senior
Accountant
for
the
City
of
Richmond
Finance
Department,
where
she
performed
advanced
financial
analysis
and
provided
technical
support
to
City
staff.
Ms.
Skelton’s
experience
working
within
the
City
of
Richmond
Finance
Department
provides
institutional
knowledge
that
allows
her
to
quickly
support
City
staff
and
assist
with
complex
reporting
and
compliance
questions.
Her work included budget preparation, revenue forecasting, financial analysis, and development of
financial
reports
used
in
the
City’s
Comprehensive
Annual
Financial
Report
(CAFR).
Ms. Skelton has extensive experience managing financial reporting and compliance for federally funded
housing
and
community
development
programs,
including:
• HUD Section 8 Voucher Program
•
Community
Development
Block
Grant
(CDBG)
•
HOME
Investment
Partnerships
Program
•
Neighborhood
Stabilization
Program
(NSP)
Her responsibilities included preparing federal reports such as VMS, REAC, SF-425, PR26, and CAPER
,
monitoring
grant
expenditures,
and
ensuring
compliance
with
federal
regulations
governing
housing
program
funding.
She also managed housing program loan portfolios and maintained program income reporting within
the
HUD
Integrated
Disbursement
and
Information
System
(IDIS)
.
Ms. Skelton’s experience with the City of Richmond’s financial systems and federal housing program
requirements
provides
valuable
institutional
knowledge
for
this
engagement.
Education
Bachelor of Science – Business Administration
University
of
Maryland
Bachelor of Science – Accounting (Magna Cum Laude) Columban
College
Oscar Luna
Principal Consultant – Makanai LLC
Role in Project
Mr. Luna will serve as the Project Manager Consultant.
Professional Experience
Mr. Luna has more than twenty years of experience in financial management and consulting.
His
career
includes
leadership
roles
in
large
organizations
as
well
as
advisory
work
supporting
public
agencies
and
nonprofit
organizations.
Previous positions include:
• Strategy and Finance Consultant, Makanai LLC (2020–Present) •
Finance
Director,
California
Digital
Library
–
University
of
California
•
Finance
Director,
University
of
California
Berkeley
• Finance and Strategy Consultant, San Diego Housing Commission •
Chief
Financial
Officer,
Allrecipes.com
(Reader’s
Digest)
Mr. Luna has managed large organizational budgets, developed financial reporting systems, and
supported
leadership
teams
with
financial
planning
and
decision-making.
His
experience
includes
building
dashboards
and
financial
monitoring
tools
that
help
organizations
track
program
performance
and
financial
outcomes.
Education
MBA – Management and Finance
Columbia
Business
School
Bachelor’s Degree – Accounting and Economics
Universidad
Nacional
de
Tucumán
5. Relevant Project Experience
San Diego Housing Commission
Finance and Strategy Consultant
Provided financial advisory support related to housing development finance and program cost analysis.
Work
included
reviewing
developer
fee
structures,
analyzing
program
budgets,
and
supporting
financial
planning
for
affordable
housing
initiatives
funded
through
federal
and
local
programs.
Financial Advisory Support for Housing Organizations Provided financial advisory services for organizations managing affordable housing developments
and
related
social
service
programs.
Work
included
reviewing
financial
transactions,
analyzing
budgets
and
financial
projections,
and
developing
financial
dashboards
to
monitor
operational
performance.
Services also included monitoring compliance with federal and local housing funding requirements
and
supporting
relationships
with
funding
agencies.
6. Professional References
John Beem
Accounting
Director
Bernal
Heights
Neighborhood
Center
515
Cortland
Avenue
San
Francisco,
CA
94110
Services Provided: Financial advisory services, program budgeting, and financial reporting improvements.
Steve Garber
University
of
California
Oakland,
California
Services Provided: Financial leadership and budget management during tenure as Finance Director
at
the
California
Digital
Library.
Geoff Desa
Professor
San
Francisco
State
University
1600
Holloway
Avenue
San
Francisco,
CA
94132
Services Provided: Financial advisory support related to program budgeting and financial planning.
7. Hourly Rates
Role Hourly Rate
Principal Consultant Yolanda Skelton
$225 per hour
Services will be provided on an as-needed basis to support reporting cycles, budget preparation periods,
and
other
workload
peaks
within
the
Housing
Programs
division.