Richmond City Council
July 21, 2026

Printed 03/26/2026
PlanetBids
427
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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PlanetBids
428
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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429
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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430
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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431
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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432
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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433
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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434
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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435
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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437
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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438
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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443
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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446
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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447
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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448
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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449
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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450
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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451
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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452
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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456
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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457
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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458
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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459
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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460
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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461
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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462
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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463
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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464
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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465
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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466
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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467
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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468
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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469
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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470
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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471
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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472
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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473
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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474
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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475
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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476
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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PlanetBids
477
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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478
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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479
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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480
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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481
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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482
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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484
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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485
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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486
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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487
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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488
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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489
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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490
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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491
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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492
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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493
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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494
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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495
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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496
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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497
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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498
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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499
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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500
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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501
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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502
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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503
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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504
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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505
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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506
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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507
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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508
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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509
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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510
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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511
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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512
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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513
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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514
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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515
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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516
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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517
City of Richmond
General Warehouse Graffiti Removal with Special and Technical Provisions, bidding on 04/23/2026 2:00 PM (PDT)

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GENERAL WAREHOUSE GRAFFITI REMOVAL
Bid Open 04.23.2026
UNIT
ITEM DESCRIPTION QTY. UNIT COST AMOUNT Unit Price Bid Total Unit Price Bid Total Unit Price Bid Total 1 Graffiti Removal Test 1 LS 10,000 10,000 $5,000 $5,000 $3,000 $3,000 $4,800 $4,800 2 Graffiti Removal 1 LS 80,000 80,000 $70,000 $70,000 $44,777 $44,777 $51,000 $51,000 2 Apply Anti-Graffiti Coating 15,000 SF 2 30,000 $3 $45,000 $2 $30,000 $1.93 $29,000 3 Supplemental Work 1 Allow 10,000 10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Itemized Value 130,000 $ $130,000 $87,777 $94,800 Stated As $130,000 $87,777 $94,800
NonPareil Ventures LLC All Star Painting KD Inc
Grass ValleySan Rafael
PPWPM
San Ramon
APPARENT LOW BID: All Start Painting KD Inc.

Bid Stated As
519

Reso. No. _____

DocID #72569v1
RESOLUTION NO. ______

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RICHMOND APPROVING A CONTRACT WITH ALL STAR PAINTING KD INC.

FOR GRAFFITI REMOVAL OF HISTORIC CONCRETE SURFACES AT THE

GENERAL WAREHOUSE BUILDING AT THE POINT POTRERO MARINE

TERMINAL

WHEREAS, the City of Richmond (City) owns and operates terminals at the Port of Richmond, including the Point Potrero Marine Terminal (PPMT), formerly known as Historic Shipyard Number Three, which was originally constructed between 1941 and 1942 as part of the World War II Liberty and Victory ship construction effort; and

WHEREAS, the General Warehouse Building (General Warehouse) is a contributing historic structure located at PPMT that currently stands vacant and has been subjected to ongoing vandalism, including extensive graffiti on its exterior concrete surfaces; and

WHEREAS, removal of graffiti from the exterior concrete surfaces of the General Warehouse is necessary to prevent further deterioration of the historic substrate, preserve the architectural integrity of the building, and maintain a safe and secure operating environment at the Port of Richmond; and

WHEREAS, all work must adhere to the Secretary of the Interior's Standards for the Treatment of Historic Properties, utilizing the least agg ressive methods necessary to remove graffiti without damaging or altering the historic concrete substrate, with abrasive blasting, sandblasting, high -pressure washing exceeding 500 psi, grinding, and wire brushing expressly prohibited; and

WHEREAS, All Star Painting KD Inc. submitted the lowest responsive and responsible bid at $87,777 and holds a valid California State Contractor's License (C-33, C-61, D41, License No. 1102242) and a valid Department of Industrial Relations (DIR) registration (No. 20000 04221) as required this contract, and has demonstrated experience with at least three similar projects involving historic structures with strong municipal client references

WHEREAS, funding in the amount of $87,777 is available in the Fiscal Year 2025 -2026 Port Operations and Maintenance Budget Fund.

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

1. The foregoing recitals are true and correct and are incorporated herein by reference.

2. The City Council hereby approves a contract with All Star Painting KD Inc. for graffiti removal of historic concrete surfaces at the General Warehouse Building at the Point Potrero Marine Terminal for a one-year term in an amount not to exceed $87,777; and

3. The City Council hereby authorizes any necessary amendments consistent with this resolution.

******************

***THE CLERK’S OFFICE WILL COMPLETE THE INFORMATION BELOW****

I certify that the foregoing resolution was passed and adopted by the City Council of the City of Richmond at a regular meeting thereof held on Mmmm dd, yyyy, by the following vote:

AYES: AYES:

NOES:

520

Reso. No. _____

DocID #72569v1
ABSTENTIONS:

ABSENT:

CLERK OF THE CITY OF RICHMOND
(SEAL)
Approved:

Mayor

Approved as to form:

City Attorney

State of California }
County of Contra Costa : ss.

City of Richmond }

I certify that the foregoing is a true copy of Resolution No. _____, finally passed and adopted by the City Council of the City of Richmond at a regular meeting held on Mmmm dd, yyyy.

_______________________________________
Pamela Christian, Clerk of the City of Richmond
521

CITY OF RICHMOND

STANDARD CONTRACT
Department: City Project Manager:

City Project Manager E-mail: City Project Manager Phone No:

Vendor No: Contract No:

Description of Services:

The parties to this STANDARD CONTRACT do mutually agree and promise as follows:

1. Parties. The parties to this Contract are the City of Richmond, a municipal corporation (“the City”), and the following named Contractor:

Contractor Name:

Street Address:

City, State, Zip Code:

Contact Person:

Telephone: Email:

Business License No:
☐ A California corporation, ☐ limited liability corporation ☐ general partnership, ☐ limited partnership, ☐ individual, ☐ non-profit corporation, ☐ individual dba as [specify:] ____________________ ☐ other [specify:] _______________________________

2. Term. The effective date of this Contract is _______________________ and terminates _________________ unless terminated earlier as set forth herein.

3. Payment Limit. City’s total payments to Contractor under this Contract shall not exceed $______________ (“Contract Payment Limit”) unless a Contract Amendment has been approved by the City Council or City Manager. If this amount includes a contingency, Contractor acknowledges that any use of such contingency shall be for work beyond the original scope of services and requires prior written authorization by the City. If noted below, Compensation for work done under this Contract, shall not exceed as follows:

FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________

4. Contractor’s Obligations. Contractor agrees to perform all work at its own cost and expense, to furnish all labor, tools, equipment, materials, except as otherwise specified, in accordance with the Service Plan set forth in Exhibit A, attached hereto and incorporated herein.

5. City Obligations. City shall make payments to the Contractor in accordance with the Payment Provisions set forth in Exhibit B, attached hereto and incorporated herein.

Economic Development/Port
Charles Gerard
[email protected]
(510) 620-6792
General Warehouse Graffiti Removal
All Star Painting Kd Inc.
17448 Lawrence Way
Grass Valley, California, 95949
Roman Demin
[email protected]
June 1, 2026
December 30, 2027
87,777.00
522

6. Authorized Representatives and Notices. This Contract is subject to the Authorized Representatives and Notices Provisions (Exhibit C), attached hereto and incorporated herein.

7. General Conditions. This Contract is subject to the General Conditions (Exhibit D), which are attached hereto and incorporated herein.

8. Special Conditions. This Contract is subject to the Special Conditions (Exhibit E) (if any), which are attached hereto and incorporated herein.

9. Insurance Provisions. This Contract is subject to the Insurance Provisions (Exhibit F), which are attached hereto and incorporated herein.

10. Sanctuary City Compliance Statement. This Contract is subject to the Sanctuary City Compliance Statement (Exhibit G), which is attached hereto and incorporated herein.

11. Signatures. These signatures attest the parties' agreement hereto:

CITY OF RICHMOND,
a municipal corporation [BUSINESS NAME]
(* The Corporation Chairperson of the Board, President, or Vice President should sign below)

By: _________________________ By: ___________________________ Title: ________________________ Title: __________________________ Date Signed: _________________ Date Signed: ___________________

I hereby certify that this Contract (* The Corporation Chief Financial Officer or Assistant has been approved by City Council Treasurer, or Secretary or Assistant Secretary should or the City Manager. sign below)

By: _________________________ By: ___________________________ City Clerk Title: __________________________
Date Signed: ____________________
Approved as to form:
(NOTE: Pursuant to California Corporations Code Section By: _________________________ 313, if Contractor is a corporation or nonprofit organization, City Attorney this Contract (1) must be signed by (a) the Chairperson of the Board, President, or Vice-President and (b) the
Chief Financial Officer or Assistant Treasurer, or
Secretary or Assistant Secretary)

LIST OF ATTACHMENTS:

Service Plan Exhibit A
Payment Provisions Exhibit B
Authorized Representatives and Notices Exhibit C
General Conditions Exhibit D
Special Conditions Exhibit E
Insurance Provisions Exhibit F
Sanctuary City Compliance Statement Exhibit G

All Star Painting Kd Inc.
523
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT A

SERVICE PLAN

Contractor shall, to the satisfaction of the Project Manager ( set forth in Exhibit B) , perform the following services and be compensated as outlined below [or attach service plan if necessary]:

All Star Painting Kd Inc.

Please see attached
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT B

PAYMENT PROVISIONS

1. COMPENSATION TO CONTRACTOR:

a. Provided Contractor is not in default under this Contract, Contractor shall be compensated in the manner set forth herein.

b. All payments made pursuant to this Contract shall be subject to the Contract Payment Limit. The Payment Limit includes expenses (phones, photocopying, meals and travel, etc.). Invoices shall be adequately detailed, based on accurate records, and be in a form reasonably satisfactory to the City. Contractor may be required to provide back-up material upon request.

c. All City vendors receiving new contracts shall sign up to receive electronic payments through the City’s Automated Clearinghouse (ACH) payments service/provider.

2. SUBMISSION OF INVOICES:

Contractor shall submit timely invoices by email to
[email protected] and/or to the following address:

Attention: City of Richmond Finance/Account Payable
Project Manager: _______________________
P.O. Box 4046
Richmond, CA 94804

3. All invoices that are submitted by Contractor shall be subject to the approval of the City Project Manager, _______________________, before payments shall be authorized.

a. The City will pay invoice(s) within 45 days after completion of services to the City’s satisfaction. The City shall not pay late fees or interest.

b. All appropriate permits, certificates, and licenses, including a City business license shall be obtained and maintained for the duration of this Contract before any payment is authorized.

4. All insurance coverage required by this Contract shall be provided by the Contractor before this Contract is executed by the City. The insurance coverage required by this Contract shall be maintained by Contractor for the duration of this Contract and must be in place before any payment is authorized.

Charles Gerard
Charles Gerard
All Star Painting Kd Inc.
543
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT C

AUTHORIZED REPRESENTATIVES AND NOTICES

1. All required written notices shall be delivered: (i) by hand; or (ii) sent by registered, express, or certified mail, with return receipt requested or with delivery confirmation requested from the U.S. postal service; or (iii) sent by overnight or same day courier service at the party’s respective address listed in this Section.

2. Each notice shall be deemed to have been received on the earlier to occur of:
actual delivery or the date on which delivery is refused; or three (3) days after notice is deposited in the U.S. mail or with a courier service in the manner described above (Sundays and City holidays excepted).

3. Either party may, at any time, change its notice address (other than to a post office box address) by giving the other party three (3) days prior written notice of the new address.

4. All notices, demands, requests, or approvals from Contractor to the City shall be addressed to the City at:

City of Richmond
450 Civic Center Plaza
Richmond, CA 94804
Email: ________________________________________________

5. All notices, demands, requests, or approvals from the City to Contractor shall be addressed to Contractor at:

Attn:

Email: ________________________________________________ Charles Gerard
[email protected]
All Star Painting Kd Inc.

All Star Painting Kd Inc.
17448 Lawrence Way
Grass Valley, California, 95949
[email protected]
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EXHIBIT D

GENERAL CONDITIONS

1. INDEPENDENT PARTIES:

Contractor hereby declares that Contractor is engaged as an independent business and Contractor agrees to perform the services as an independent contractor.

The manner and means of conducting the services and tasks are under the control of Contractor except to the extent they are limited by statute, rule or regulation and the express terms of this Contract. No civil service status or other right of employment will be acquired by virtue of Contractor’s services. None of the benefits provided by the City to its employees, including but not limited to unemployment insurance, workers’ compensation plans, vacation and sick leave, are available from the City to Contractor, its employees or agents. Deductions shall not be made for any state or federal taxes, FICA payments, PERS payments, or other purposes normally associated with an employer-employee relationship from any compensation due to Contractor. Payments of the above items, if required, are the responsibility of Contractor.

2. TIME IS OF THE ESSENCE:

Contractor and the City agree that time is of the essence regarding the performance of this Contract.

3. STANDARD OF CARE:

Contractor agrees to perform all services hereunder in a manner commensurate with the prevailing standards of like professionals or service Contractors, as applicable, in the San Francisco Bay Area and agrees that all services shall be performed by qualified and experienced personnel who are not employed by the City.

4. IMMIGRATION REFORM AND CONTROL ACT (IRCA):

Contractor assumes all responsibility for verifying the identity and employment authorization of all of its employees performing work hereunder, pursuant to all applicable IRCA or other federal, or state rules and regulations. Contractor shall indemnify, defend, and hold the City harmless from and against any loss, damage, liability, costs or expenses arising from any noncompliance of this provision by Contractor.

5. NON-DISCRIMINATION:

Consistent with the City’s policy and state and federal law that harassment and discrimination are unacceptable conduct, Contractor and its employees, contractors, and agents shall not harass or discriminate against any job applicant, City employee, or any other person on the basis of any kind of any statutorily (federal, state or local) protected class, including but not limited to: race, religious creed, color, national origin, ancestry, All Star Painting Kd Inc.
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disability (both mental and physical) including HIV and AIDS, medical condition (e.g. cancer), genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, pregnancy, political affiliation, military and veteran status or legitimate union activities. Contractor agrees that any violation of this provision shall constitute a material breach of this Contract.

6. CITY PROPERTY:
a. Each and every report, draft, work product, map, record, applicable plans, drawings, calculation, data, specification, video, graphic, or any other material or document produced, prepared or caused to be prepared by Contractor pursuant to or in connection with this Contract shall be the exclusive property of the City.

b. Notwithstanding the foregoing, Contractor shall not be obligated to provide to City proprietary software or data which Contractor has developed or had developed for Contractor's own use; provided, however, that Contractor shall, pursuant to Section 11 below, indemnify, defend and hold the City harmless from and against any discovery or Public Records Act request seeking the disclosure of such proprietary software or data.

c. No report, information or other data given to or prepared or assembled by Contractor pursuant to this Contract shall be made available to any individual or organization by Contractor without prior approval of the City Manager or their designee.

d. Contractor shall, at such time and in such form as City Manager or their designee may require, furnish reports concerning the status of services and tasks required under this Contract.

7. RECORDS:

a. Contractor shall maintain complete and accurate records with respect to the services, tasks, work, documents and data in sufficient detail to permit an evaluation of Contractor’s performance under the Contract, as well as maintain books and records related to sales, costs, expenses, receipts and other such information required by the City that relate to the performance of the services and tasks under this Contract (collectively the “Records”).

b. All Records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible. Contractor shall provide free access to the Records to the representatives of the City or its designees during regular business hours upon reasonable prior notice. The City has the right to examine and audit the Records, and to make copies or transcripts therefrom as necessary, and to allow inspection of all proceedings and activities related to this Contract. Such Records, together with supporting documents, shall be kept separate from other documents and records and shall be maintained by Contractor for a period of five (5) years after receipt of final payment.

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c. If supplemental examination or audit of the Records is necessary due to concerns raised by the City’s preliminary examination or audit of records, and the City’s supplemental examination or audit of the records discloses a failure to adhere to appropriate internal financial controls, or other breach of this Contract or failure to act in good faith, then Contractor shall reimburse the City for all reasonable costs and expenses associated with the supplemental examination or audit.

8. PERMITS AND LICENSES:

Contractor, at its sole expense, shall obtain and maintain during the term of this Contract, all appropriate permits, certificates and licenses, including a City business license, required in connection with the performance of the services and tasks hereunder.

The failure to obtain such permits and licenses shall be a material breach of this Contract and grounds for immediate termination by City; provided, however, that City may waive the business license requirement in writing under unusual or extraordinary circumstances without necessitating any modification of this Contract to reflect such waiver.

9. TERMINATION:

a. Termination Without Default. Notwithstanding any provision herein to the contrary, the City may, in its sole and absolute discretion and without cause, terminate this Contract at any time prior to completion by Contractor of the project or services hereunder immediately upon transmission of written notice to Contractor as provided in Exhibit C “Authorized Representatives and Notices”.

b. Termination in the Event of Default. Should Contractor fail to perform any of its obligations hereunder, within the time and in the manner provided or otherwise violate any of the terms of this Contract, City may immediately terminate this Contract by giving written notice of such termination, stating the reasons for such termination. Contractor shall be compensated as provided in Exhibit B; provided, however, there shall be deducted from such amount the amount of damage, including attorney's fees, expert witness fees and costs, if any, sustained by City by virtue of Contractor's breach of this Contract. Additionally, in the event of such termination, the City may proceed with the work in any reasonable manner it chooses.

10. CONFLICT OF INTEREST:

Contractor acknowledges, represents and warrants that Contractor shall avoid all conflicts of interest (as defined under any federal, state or local statute, rule or regulation, or at common law) with respect to this Contract. Contractor further acknowledges, represents and warrants that no City official or employee has any economic interest, as defined in Title 2, California Code of Regulations §§ 18703.1 through 18703.5, with Contractor that would invalidate this Contract. Contractor acknowledges that in the event that Contractor shall be found by any judicial or administrative body to have any conflict of interest (as defined above) with respect to this Contract, all consideration received under All Star Painting Kd Inc.
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this Contract shall be forfeited and returned to City forthwith. This provision shall survive the termination of this Contract for one (1) year.

11. HOLD HARMLESS:

a. To the fullest extent permitted by law, Contractor shall indemnify, defend (with counsel acceptable to the City) and hold harmless the City, its City Council, boards, commissions, officials, employees, agents and volunteers (“Indemnitees”) from and against any and all loss, damages, liability, obligations, claims, suits, judgments, costs and expenses whatsoever, including attorney’s fees and costs of litigation (“Claims”), arising from or in any manner connected to Contractor’s performance of its obligations under this Contract or failure to comply with any of its obligations under this Contract or out of the operations conducted by Contractor even if the City is found to have been negligent. If the Claims filed against Indemnitees allege negligence, recklessness or willful misconduct on the part of Contractor, Contractor shall have no right of reimbursement against Indemnitees for the costs of defense even if negligence, recklessness or willful misconduct is not found on the part of Contractor. Contractor shall not have any obligations to indemnify Indemnitees if the loss or damage is found to have resulted solely from the negligence or the willful misconduct of the City. The defense and indemnification obligations of this Contract are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Contract.

b. This indemnification obligation shall survive this Contract and shall not be limited by any term of any insurance policy required under this Contract; provided however, that if this Contract is for design professional services, this indemnity provision is limited to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the design professional (as defined in California Civil Code section 2782.8).

12. LIMITATIONS UPON SUBCONTRACTING AND ASSIGNMENT:

a. This Contract binds the heirs, successors, assigns and representatives of Contractor. The Contractor shall not enter into subcontracts for any work contemplated under this Contract and shall not assign this Contract, nor any portion hereof or monies due or to become due, without the prior written consent of the City Council or its designee.

b. Contractor shall not assign, sublease, hypothecate, or transfer this Contract, or any interest therein, directly or indirectly, by operation of law or otherwise, without prior written consent of the City Manager. Contractor shall submit a written request for consent to transfer to the City Manager at least thirty (30) days in advance of the desired transfer.

The City Manager or their designee may consent or reject such request in their sole and absolute discretion. Any attempt to do so without said consent shall be null and void, and any assignee, sublessee, hypothecate or transferee shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer. However, claims for All Star Painting Kd Inc.
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money against the City under this Contract may be assigned by Contractor to a bank, trust company or other financial institution without prior written consent.

c. The sale, assignment, transfer or other disposition of any of the issued and outstanding capital stock of Contractor (if applicable), or of the interest of any general partner or joint venturer or syndicate member if Contractor is a partnership or joint- venture or syndicate, which shall result in a change of control of Contractor, shall be deemed an assignment. For this purpose, control shall mean fifty percent or more of the voting power or twenty-five percent or more of the assets of the corporation, partnership or joint-venture.

d. Only those persons and/or businesses whose names and resumés are attached to this Contract shall be used in the performance of this Contract. However, if after the start of this Contract, Contractor wishes to use sub-contractors, at no additional costs to the City, then Contractor shall submit a written request for consent to add sub- contractors including the names of the sub-contractors and the reasons for the request to the City Manager at least five (5) days in advance. The City Manager may consent or reject such requests in their sole and absolute discretion.

e. Each sub-contractor shall be required to furnish proof of workers’ compensation insurance and shall also be required to carry general, automobile and professional liability insurance (as applicable) in reasonable conformity to the insurance carried by Contractor.

f. In addition, any tasks or services performed by sub-contractors shall be subject to each provision of this Contract. Contractor shall include the following language in their Contract with any sub-contractor: “Sub-Contractors hired by Contractor agree to be bound to Contractor and the City in the same manner and to the same extent as Contractor is bound to the City.”

g. The requirements in this Section 12 shall not apply to persons who are merely providing materials, supplies, data or information that Contractor then analyzes and incorporates into its work product.

13. SAFETY:

a. Contractor acknowledges that the City is committed to the highest standards of workplace safety. Contractor will be solely and completely responsible for conditions of all vehicles owned or operated by Contractor, including the safety of all persons and property during performance of the services and tasks under this Contract.

Contractor shall assume sole and complete responsibility for the safety of Contractor's employees and any of subcontractor's employees This requirement will apply continuously and not be limited to normal working hours. In addition, Contractor will comply with all safety provisions in conformance with U.S. Department of Labor Occupational Safety and Health Act, any equivalent state law, and all other applicable All Star Painting Kd Inc.
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federal, state, county and local laws, ordinances, codes, and any regulations that may be detailed in other parts of the Contract. Where any of these are in conflict, the more stringent requirements will be followed. Contractor’s failure to thoroughly familiarize itself with the aforementioned safety provisions will not relieve it from compliance with the obligations and penalties set forth herein.

b. Contractor will immediately notify the City (in no event less than 24 hours) of any incident of death, serious personal injury or substantial property damage that occurs in connection with the performance of this Contract. Contractor will promptly submit to the City a written report of all incidents that occur in connection with this Contract. This report must include the following information: (i) name and address of injured or deceased person(s); (ii) name and address of Contractor’s employee(s) involved in the incident; (iii) name and address of Contractor’s liability insurance carrier; (iv) a detailed description of the incident; and (v) a police report.

c. Contractor acknowledges that the City shall have the right to impose, at the City’s sole discretion, requirements that it deems are necessary to protect the health and safety of the City employees, residents, and visitors. Contractor agrees to comply with all such requirements, including, but not limited to, mandatory vaccinations, the use of personal protective equipment (e.g. masks), physical distancing, and health screenings.

Contractor also agrees to make available to the City, at the City’s request, records to demonstrate Contractor’s compliance with this Section.

14. INSURANCE:

Insurance requirements are set forth in Exhibit F to this Contract. Contractor shall abide by the insurance requirements set forth in said Exhibit F.

15. COMPLIANCE WITH ALL APPLICABLE LAWS:

a. During the term of this Contract, Contractor shall keep fully informed of all existing and future state and federal laws and all municipal ordinances and regulations of the City of Richmond which affect the manner in which the services or tasks are to be performed by Contractor, as well as all such orders and decrees of bodies or tribunals having any jurisdiction or authority over the same. Contractor shall comply with all applicable laws, state and federal and all ordinances, rules and regulations enacted or issued by the City. Compliance under this provision includes compliance with all provisions of the Richmond Municipal Code ("Municipal Code"), including Chapters 2.50,

2.52, 2.56, and 2.60, if applicable.

b. Contractor acknowledges that under § 2.60.070 of the Municipal Code ("Living Wage Ordinance"), Contractor is required to provide the City with documents and information verifying its compliance with the Living Wage Ordinance. Contractor shall notify each of its affected employees with regards to the wages that are required to be paid pursuant to the Living Wage Ordinance as prescribed in § 2.60.070 of the Municipal Code.

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c. Contractor shall comply with § 2.28.030 of the Municipal Code, obligating every Contractor or sub-Contractor under an agreement or sub-agreement with the City for public works, goods or services to refrain from discriminatory employment or practices on the basis of race, color, sex, sexual orientation, religious creed, national origin or ancestry of any employee, any applicant for employment or any potential sub-contractor.

d. Contractor acknowledges that the City’s Drug Free Workplace Policy, Violence in the Workplace Policy and the Policy Against Workplace Harassment, are available on the City’s website at http://www.ci.richmond.ca.us/workplacepolicies.

Contractor agrees to abide by the terms and conditions of said policies.

16. INTEGRATED CONTRACT:

The Recitals and exhibits are a material part of this Contract and are expressly incorporated herein. This Contract represents the full and complete understanding of every kind or nature whatsoever between the parties hereto, and all preliminary negotiations and agreements of whatsoever kind or nature are merged herein. No verbal agreement or implied covenant shall be held to vary the provisions hereof. Any modification of this Contract will be effective only by written execution signed by both the City and Contractor.

17. CONFLICTING PROVISIONS:

In the event of a conflict between these General Conditions and those of any Exhibit or attachment hereto, these General Conditions shall prevail; provided, however, that any Special Condition as set forth in Exhibit E shall prevail over these General Conditions. 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 the Contractor, and the terms and conditions preferred by the City shall prevail over those preferred by the Contractor.

18. FORCE MAJEURE:

Neither party hereto shall be considered in default in the performance of its obligations hereunder to the extent that the performance of such an obligation is prevented or delayed by reason of acts of God, strikes, boycotts, lock-outs, inability to procure materials not related to the price thereof, failure of power, restrictive governmental laws and regulations enacted after the date of this Contract, riots, civil unrest, acts of terrorism, insurrection, war, declaration of a state or national emergency or other reasons of a like nature not within the reasonable control of such party.

19. CONFLICT OF LAW:

This Contract shall be interpreted under, and enforced by the laws of the State of All Star Painting Kd Inc.
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California without regard to any choice of law rules which may direct the application of laws of another jurisdiction. The Contract and obligations of the parties are subject to all valid laws, orders, rules, and regulations of the authorities having jurisdiction over this Contract (or the successors of those authorities). Any suits brought pursuant to this Contract shall be filed with the courts of the County of Contra Costa, State of California.

20. CLAIMS:

Any claim by Contractor against City hereunder shall be subject to Government Code §§ 800 et seq. The claims presentation provisions of said Act are hereby modified such that the presentation of all claims hereunder to the City shall be waived if not made within six months after accrual of the cause of action.

21. INTERPRETATION:

This Contract shall be interpreted as if drafted by both parties.

22. WARRANTY:

If any product is be provided to the City as part of this Contract, Contractor warrants as follows: Contractor possesses good title to the product and the right to transfer the product to City; the product shall be delivered to the City free from any security interest or other lien; the product meets any specifications contained herein; the product shall be free from material defects in materials and workmanship under normal use for a period of one (1) year from the date of delivery; and the product shall be fit for its intended purpose(s). Notwithstanding the foregoing, consumable and maintenance items (such as light bulbs and batteries) shall be warranted for a period of one hundred and eighty (180) days from the date of delivery. All repairs during the warranty period shall be promptly performed by Contractor, at Contractor's expense, including shipping.

23. SEVERABILITY:

In the event that any of the provisions or portions or applications thereof of this Contract are held to be unenforceable or invalid by any court of competent jurisdiction, City and Contractor shall negotiate an equitable adjustment in the provisions of the Contract with a view toward effecting the purpose of this Contract, and the validity and enforceability of the remaining provisions or portions or applications thereof, shall not be affected thereby.

24. AUTHORITY:

City warrants and represents that the signatory hereto (the Mayor of the City of Richmond or the City Manager) is duly authorized to enter into and execute this Contract on behalf of City. The party signing on behalf of Contractor warrants and represents that they are duly authorized to enter into and execute this Contract on behalf of Contractor, All Star Painting Kd Inc.
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and shall be personally liable to City if they are not duly authorized to enter into and execute this Contract on behalf of Contractor.

25. WAIVER:

The waiver by City of any breach of any term or provision of this Contract shall not be construed as a waiver of any subsequent breach. Inspections or approvals, or statements by any officer, agent or employee of the City relating to the Contractor’s performance, or payment therefore, or any combination of these acts, shall not relieve the Contractor’s obligation to fulfill this Contract as prescribed; nor shall the City be thereby stopped from bringing any action for damages or enforcement arising from any failure to comply with any of the terms and conditions of this Contract.

26. COUNTERPARTS:

This Contract may be executed in any number of counterparts (including by fax, PDF, DocuSign, or other electronic means), each of which shall be deemed an original, but all of which shall constitute one and the same instrument.

27. SANCTUARY CITY CONTRACTING ORDINANCE (SCCO):

The Richmond Sanctuary City Contracting Ordinance No. 12-18 prohibits the City from 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”). Contractor must submit the Sanctuary City Compliance Statement, attached hereto as Exhibit G.

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EXHIBIT E

SPECIAL CONDITIONS

The General Conditions are hereby amended to include the following modifications and/or provisions (if applicable, otherwise please state “NONE”):

All Star Painting Kd Inc.

NONE
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EXHIBIT F

INSURANCE PROVISIONS
☐ CHECK HERE IF RISK MANAGEMENT HAS APPROVED WAIVING INSURANCE REQUIREMENTS FOR THIS CONTRACT.

1. CERTIFICATES: Before the commencement of the terms of this Contract, and during the entire term of this Contract and any extension or modification thereof, Contractor shall furnish the City’s Risk Manager with certificates showing the type, amount, class of operations covered, effective dates and dates of expiration of insurance coverage in compliance with coverage requirements set forth by the City and incorporated herein.

Such certificates, which do not limit Contractor’s indemnification, shall also contain substantially the following statement:
“Should any of the above insurance covered by this certificate be canceled or coverage reduced before the expiration date thereof, the insurer affording coverage shall provide thirty (30) days’ advance written notice to the City of Richmond.

Attention: Risk Manager.”
Contractor shall maintain in force at all times during the performance of this Contract all appropriate coverage of insurance required by this Contract with an insurance company licensed to offer insurance business in the State of California with a current A.M. Best’s rating of no less than A:VII or Standard & Poor’s Rating (if rated) of at least BBB unless otherwise acceptable to the City. Contractor shall deliver updated insurance certificates to the City at the address set forth in Exhibit C prior to the expiration of the existing insurance certificate for the duration of the term of Contract.

Endorsements naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers as additional insured shall be submitted with the insurance certificates.

2. COVERAGE REQUIREMENTS: The City’s insurance requirements depend upon the type of service being provided and/or the provider. The City’s insurance requirements will fall into one of the following categories (unless otherwise provided by the City):

Consultants and Contractors – Type 1
Professional Services – Type 2
Environmental Risk/Hazardous Waste Material – Type 3
Lease of City Property – Type 4
Vendors, Suppliers, Small Grant Recipients & Nonprofit Organizations – Type 5 Transportation Providers – Type 6
Professional Services Pyrotechnics – Type 7
Cyber and I.T. Risks – Type 8
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The insurance requirements classification applicable to this Contract shall be attached to this Exhibit F and made a part hereof.

3. FAILURE TO SECURE: If Contractor at any time during the term hereof should fail to secure or maintain the foregoing insurance, the City shall be permitted to obtain such insurance in Contractor’s name or as an agent of Contractor and shall be compensated by Contractor for the costs of the insurance premiums at the maximum rate permitted by law and computed from the date written notice is received that the premiums have not been paid.

4. SUFFICIENCY OF INSURANCE: The insurance limits required by the City are not represented as being sufficient to protect Contractor. Contractor is advised to consult Contractor’s insurance broker to determine adequate coverage for Contractor. The coverage and limits shall be (1) the minimum coverage and limits specified in this Contract; or (2) the broader coverage and maximum limits of the coverage carried by or available to Contractor; whichever is greater.

INSERT INSURANCE REQUIREMENTS CLASSIFICATION APPLICABLE TO THIS CONTRACT: (IF NECESSARY, CONFIRM WITH RISK MANAGER)
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___ Section 8
City of Richmond - Insurance Requirements – Type 1:

Consultants and Contractors

Type 1 – Page 1 of 4

Revised: September 2011

In all instances where a CONTRACTOR or its representatives will be conducting business and/or providing services, the City requires the following MINIMUM insurance requirements and limits.

CONTRACTOR shall procure and maintain for the duration of the contract, agreement, or other order for work, services or supplies, insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder and the results of that work by the CONTRACTOR, its agents, representatives, employees or subcontractors. Maintenance of proper insurance coverage is a material element of the contract. Failure to maintain or renew coverage or to provide evidence of renewal may be treated by the City as a material breach of contract.

CONTRACTOR agrees that in the event of loss due to any of the perils for which it has agreed to provide Commercial General Liability insurance, CONTRACTOR shall look solely to its insurance for recovery. CONTRACTOR hereby grants to CITY, on behalf of any insurer providing Commercial General Liability insurance to either CONTRACTOR or CITY with respect to the services of CONSULTANT herein, a waiver of any right to subrogation which any such insurer of said CONTRACTOR may acquire against the CITY by virtue of the payment of any loss under such insurance.

Original, signed certificates and original, separate policy endorsements, naming the City as an additional insured for general liability, as well as a waiver of subrogation for Workers’ Compensation insurance, shall be received and approved by the City before any work may begin. However, failure to do so shall not operate as a waiver of these insurance requirements.

City reserves the right to modify or require additional coverages for specific risk exposures depending on scope of CONTRACTORS work.

Minimum coverage is detailed below. The policy limits of coverage shall be made available to the full limits of the policy.

The minimum limits stated herein shall not serve to reduce the policy limits of coverage of CONTRACTOR.

Minimum Scope of Insurance – the following forms shall be provided and coverage shall be at least as broad as the following:

1. Insurance Services Office Commercial General Liability coverage (ISO Occurrence Form CG 0001) including coverage for bodily and personal injury, property damage, and products and completed operations.

2. Insurance Services Office Automobile Liability coverage (ISO Form CA 0001, Code 1, Any Auto)

3. Original and Separate Additional Insured Endorsements for General Liability (ISO Form CG 20 10 11/85 or its equivalent) with primary and non-contributory language.

4. Workers’ Compensation Insurance as required by the State of California including Employer’s Liability coverage.

5. Original and Separate Waiver of Subrogation for Workers’ Compensation and Builder’s Risk/ Course of Construction Insurance.

6. Builder’s Risk/Course of Construction insurance covering all risks of loss less policy exclusions when the City of Richmond has a financial interest in the property. – (Only required for Construction Contracts involving property)

7. Contractor’s Pollution Liability (if applicable for Construction Contractors)

Required Coverage

Minimum Limits
Workers’ Compensation and
Employers’ Liability
Statutory limits as required by the State of California including $1 million Employers’ Liability per accident, per employee for bodily injury or disease.

If CONTRACTOR
is self-insured, provide a certificate of Permission to Self- Insure, signed by the California Department of Industrial Relations and Self- Insurance. If contractor is a sole proprietor (has no employees) than contractor must sign “Contractor Release of Liability” found at:
http://www.ci.richmond.ca.us/index.aspx?nid=61.

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___ Section 8
City of Richmond - Insurance Requirements – Type 1:

Consultants and Contractors

Type 1 – Page 2 of 4

Revised: September 2011

PROJECT COST R EQUIRED LIMIT
$0 - $5 million $2 million p/o
$5 million - $10 million $5 million p/o
Over $10 million $10 million p/o
Fireworks $5 million p/o
General Liability
(primary and excess limits
combined)

Includes coverage for bodily injury, personal injury, property damage and products and completed operations. The policy shall not exclude coverage for XCU perils (explosion, collapse, or damage to underground property).

If the policy includes a general aggregate, either the general aggregate shall apply separately to this project, service or location or the minimum required aggregate limit shall be twice the per occurrence limit ($4 million aggregate limit).

Policy shall be endorsed to name the City of Richmond as an additional insured per the conditions detailed below.

Automobile Liability $1,000,000 per occurrence for bodily injury and property damage.

Builders’ Risk/Course of
Construction – Covers property
under construction, repair or
renovation as well as equipment
and materials to be installed.

(Only required for Construction
Projects involving property and
equipment installation.)
Coverage shall include all risks of direct physical loss, excluding earthquake, for an amount equal to the full completed value of the covered structure or replacement value of alterations or additions, including soft costs and business interruption.

If the project does not involve new or major reconstruction, an Installation Floater may be acceptable. For such projects, a property installation floater shall be obtained that provides for the improvement, remodel, modification, alteration, conversion or adjustment to existing buildings, structures, processes, machinery and equipment. The Property Installation Floater shall provide property damage coverage for any building, structure, machinery or equipment damaged, impaired, broken or destroyed during the performance of the Work, including during transit, installation and testing at the City of Richmond’s site.

The City of Richmond shall be named as loss payee as its interest may appear. The insurer shall waive all rights of subrogation against City.

Contractor’s Pollution Liability (if
applicable)
Protects against:
unexpected/unintended release of
pollution resulting from contractors
covered operations such as:

HVAC, paving, carpentry, pipeline
& tank installation, drillers,
remediation contractors,
maintenance, mechanical,
demolition, excavation, grading,
street/road construction,
residential & commercial builders.

Same limits as General Liability.

Required Policy Conditions
A. M. Best Rating A:VII or Better. If the A.M. Best Rating falls below the required rating, CONTRACTOR must replace coverage immediately and provide notice to City.

Additional Insured Endorsement

Applicable to General Liability Coverage.

The City of Richmond, its officers, officials, employees, agents and volunteers are to be named as additional insureds for all liability arising out of the operations by or on behalf of the named insured, including but not limited to bodily injury, deaths and property damage or destruction arising in any respect directly or indirectly in the performance of this contract.

ISO form CG 20 10 (11/85) or its equivalent is required. The endorsement must not
exclude products and completed operations
coverage. If it does, then CG 20 37 (10/01) is also required. 558
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City of Richmond - Insurance Requirements – Type 1:

Consultants and Contractors

Type 1 – Page 3 of 4

Revised: September 2011
Additional Insured Endorsement
(continued)

SAMPLE Endorsements can be found at
http://www.ci.richmond.ca.us/index.aspx?nid=61
Primary and Noncontributory The contractor’s insurance coverage must be primary coverage as it pertains to the City, its officers, officials, employees, agents and volunteers. Any insurance or self insurance maintained by the City is wholly separate from the insurance of the contractor and in no way relieves the contractor from its responsibility to provide insurance.

Waiver of Subrogation
Endorsement Form
Contractor’s insurer will provide a Waiver of Subrogation in favor of the City for Workers Compensation and Builder’s Risk/ Course of Construction coverage during the life of this contract.

SAMPLE Endorsements can be found at
http://www.ci.richmond.ca.us/index.aspx?nid=61
Deductibles and Self-Insured
Retentions
Any deductible or self-insured retention must be declared to and approved by the City. At the option of the City either the insurer shall reduce or eliminate such deductibles or self-insured retention as respects the City or the CONTRACTOR shall procure a financial guarantee in an amount equal to the deductible or self-insured retention guaranteeing payment of losses and related investigations, claims administration and defense expenses.

Contractor is responsible for satisfaction of the deductible and/or self-insured retention for each loss.

Loss Payable Endorsement (only
required when Builder’s Risk
and/or Course of Construction
Insurance is required.)
Applicable to Builder’s Risk/Course of Construction naming the City of Richmond as Loss Payee.

SURETY BONDS
(If a Public Works/Engineering
Project)
The Contractor shall provide:

1. A Bid bond

2. A Performance Bond

3. A Payment Bond

Umbrella/Excess Liability Policies
If an Umbrella or Excess Liability Policy is used to meet the liability limits, coverage shall be as broad as specified for underlying coverages and cover those insured in the underlying policies.

Claims-Made Policies
If any insurance policy is written on a claims-made form: 1) the retroactive date must be shown, and must be before the date of the contract or the beginning of contract work. 2) Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract of work. 3) If coverage is canceled or non- renewed, and not replaced with another claims-made policy form with a retroactive date prior to the contract effective date, the Contractor must purchase an extended period coverage for a minimum of five (5) years after completion of contract work.

Subcontractors

CONTRACTOR
shall include all subcontractors as insured under its policies or shall furnish to the City for review and approval, separate certificates and endorsements for each subcontractor. All coverage for subcontractors shall be subject to all of the requirements stated herein.

CONTRACTOR agrees to defend and indemnify the City of Richmond for any damage resulting to it from failure of either CONTRACTOR or any subcontractor to take out or maintain the required insurance policies. The fact that insurance is obtained by CONTRACTOR, and/or CONTRACTOR’s subcontractors, will not be deemed to release or diminish the liability of CONTRACTOR, including, without limitation, liability under the indemnity provisions of this contract. Damages recoverable by CITY from CONTRACTOR or any third party will not be limited by the amount of the required insurance coverage.
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___ Exhibit F
___ Section 8
City of Richmond - Insurance Requirements – Type 1:

Consultants and Contractors

Type 1 – Page 4 of 4

Revised: September 2011

Verification of Coverage
All original certificates and endorsements shall be received and approved by the City before work may begin . The City
of Richmond reserves the right to require complete, certified copies of all required insurance policies including endorsements affecting the coverage at any time.

Original insurance certificates and required policy endorsements shall be mailed, or delivered to the Designated Project Manager for the City of Richmond.

Insurance certificates and endorsements may be faxed to the Designated Project Manager. However, Contractor must mail the original certificates and endorsements to Designated Project Manager once faxed.

Continuous Coverage
CONTRACTOR shall maintain the required insurance for the life of the contract. Should the CONTRACTOR cease to have insurance as required during this time, all work by the CONTRACTOR pursuant to this agreement shall cease until insurance acceptable to the City is provided. In the event that CONTRACTOR fails to comply with the City’s insurance requirements, the City may take such action as it deems necessary to protect the City’s interests. Such action may include but is not limited to termination of the contract, withholding of payments, or other actions as the City deems appropriate.

If services or the scope of work extend beyond the expiration dates of the required insurance policies initially approved by the City, CONTRACTOR must provide updated certificates and endorsements indicating that the required coverage, terms and conditions are still in place. Renewal certificates and updated endorsements shall be mailed to the Designated Project Manager.

Cancellation

CONTRACTOR shall ensure that coverage shall not be cancelled, reduced or otherwise materially changed except after thirty (30) days’ prior written notice has been given to the City.

Reporting Requirements

Any failure to comply with reporting or other provisions of the policies including breaches of warranties shall not affect coverage provided to the City, its officers, officials, employees or volunteers.

Consistent with Public Policy
The insuring provisions, insofar as they may be judged to be against public policy shall be void and unenforceable only to the minimum extent necessary so that the remaining terms and provisions herein may be consistent with public policy and thus enforceable.

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Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT G

SANCTUARY CITY COMPLIANCE STATEMENT

The undersigned, (hereafter "Contractor"), has had an opportunity to review the requirements of City of Richmond Ordinance 12-18 (hereafter "Sanctuary City Contracting Ordinance" or “SCCO”).

Contractor understands and agrees that the City may choose with whom it will maintain business relations and may refrain from contracting 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”). Contractor understands the meaning of the following terms used in the SCCO:

a. "Data Broker” means either of the following:

i. The collection of information, including personal information about consumers, from a wide variety of sources for the purposes of reselling such information to their customers, which include both private-sector business and government agencies;

ii. The aggregation of data that was collected for another purpose from that for which it is ultimately used.

b. “Extreme Vetting” means data mining, threat modeling, predictive risk analysis, or other similar services."

Contractor understands that it is not eligible to receive or retain a City contract if at the time the Contract is executed, or at any time during the term of the Contract, it provides Data Broker or Extreme Vetting services to ICE.

Contractor further understands and agrees that Contractor's failure to comply with the SCCO shall constitute a material default of the Contract and the City Manager may terminate the Contract and bar Contractor from bidding on future contracts with the City for five (5) years from the effective date of the contract termination.

By executing this statement, Contractor certifies that it complies with the requirements of the SCCO and that if at any time during the term of the Contract it ceases to comply, Contractor will promptly notify the City Manager in writing. Any person or entity who knowingly or willingly supplies false information in violation of the SCCO shall be guilty of a misdemeanor and subject to a $1,000 fine.

Based on the foregoing, the undersigned declares under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Printed Name: Title:

Signed: Date:

Business Entity:

All Star Painting Kd Inc.
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July 21, 2026

Finance Department

DATE: July 21, 2026
TO: Mayor Martinez and Members of the City Council
FROM:

Emily Combs, Director of Finance
Mubeen Qader, Deputy Director of Finance
Jerry Chak, Accounting Manager
SUBJECT:

Contracts with Macias Gini & O’Connell LLP and Vasquez
& Company LLP, for on-call Financial and Grant Auditing Services
FINANCIAL IMPACT: The proposed not-to-exceed amount of $100,000 per firm for the two on-call auditing services contracts with Macias Gini & O’Connell LLP and Vasquez & Company LLP, for
a combined not-to-exceed amount of $200,000, is
included within the approved Fiscal Year 2026–2027
Finance Department budget and will be budgeted
accordingly in subsequent fiscal years. Costs associated with grant-specific audit requests will be charged to or recovered from the applicable grant fund when allowable under grant requirements, and audit requests initiated by City departments will be charged to the respective
requesting department’s budget (Account String:
01172015-400215).

PREVIOUS COUNCIL
ACTION:

None.

STATEMENT OF THE
ISSUE:

The Finance Department is requesting authorization to
establish two on-call contracts for as-needed financial audit, grant audit, and related audit services. Establishing these on-call contracts will provide the City with a pre- qualified pool of firms that can be engaged through work authorizations as needs arise, allowing City departments to timely secure professional audit services and reduce delays in meeting grant, regulatory, and City reporting or auditing requirements.

AGENDA
REPORT
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July 21, 2026
RECOMMENDED ACTION:

ADOPT a resolution to APPROVE contracts with Macias
Gini & O’Connell LLP and Vasquez & Company LLP, to
provide as-needed grant audit, financial audit, and
related audit services, each in an amount not to exceed $100,000 over the initial three-year term, for a combined not-to-exceed amount of $200,000 for Fiscal Year (FY)
2026-27, FY 2027-28, and FY 2028-29, with an option to
extend for two additional years – Finance Department
(Jerry Chak/Mubeen Qader/Emily Combs 510-620-6569).

DISCUSSION:

The City of Richmond receives and administers various federal, state, and local grant funds. Some programs require compliance reviews, grant closeout audits, or other audit-related services. The Finance Department requires qualified certified public accounting firms that can provide these services on an as-needed basis and within required grant and reporting timelines.

The Finance Department issued a Request for Proposals (RFP) for On-Call Financial and Grant Auditing Services (Attachment 1). The purpose of the RFP was to establish a pre-qualified pool of firms that could provide financial audit, federal grant audit, state grant audit, and related compliance audit services. Under the on-call structure, no minimum amount of work is guaranteed, and each assignment will be separately authorized with a defined scope of work, deliverables, timeline, and not-to-exceed amount.

The RFP closed on June 5, 2026, and total of 373 vendors were notified of the solicitation through the City’s BidsOnline system (Attachment 2). Four proposals were received in response to the RFP. Proposals were submitted by Badawi & Associates, Macias Gini & O'Connell LLP (MGO), Price Paige & Company, and Vasquez & Company LLP.

Following completion of the evaluation process, the evaluation panel identified Vasquez & Company LLP (Vasquez) and Macias Gini & O’Connell LLP (MGO) as the two firms most qualified to provide on-call grant audit and related financial audit services to the City (Attachment 3). The selected firms demonstrated the qualifications, staffing capacity, governmental audit experience, audit methodology, and responsiveness necessary to support the City’s as-needed audit service needs.

Vasquez was the first-ranked firm. Vasquez demonstrated strong governmental and municipal audit experience, including experience with California public agencies, financial audits, and grant compliance audit services. The firm presented a clear project approach, competitive fee structure, and qualified audit personnel.

MGO was the second-ranked firm. MGO demonstrated strong governmental audit experience and significant staffing depth. The firm has experience serving state and 563

July 21, 2026
local government entities and demonstrated the ability to provide specialized audit, compliance, and technical review support.

Awarding two on-call contracts will provide the City with flexibility to respond to varying audit service needs. It also strengthens the City’s ability to manage audit requests efficiently throughout the contract term.

City staff recommend that the City Council adopt a resolution approving contracts with Macias Gini & O’Connell LLP and Vasquez & Company LLP to provide as-needed grant audit, financial audit, and related audit services (Attachment 4). Each contract would be for an amount not to exceed $100,000 during the initial three-year term covering Fiscal Years 2026-27 through 2028-29, for a combined amount not to exceed $200,000, with an option to extend the contracts for two additional years (Attachments 5 and 6).

DOCUMENTS ATTACHED:

Attachment 1 – Request for Proposals - On-Call Financial and Grant Auditing Services Attachment 2 – Bid Summary
Attachment 3 – Rating Matrix
Attachment 4 – Resolution
Attachment 5 – Contract Agreement, Vasquez & Company LLP Attachment 6 – Contract Agreement, Macias Gini & O’Connell LLP

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Request for Proposals

On-Call Financial and Grant Auditing Services

Release Date: May 15, 2026

Deadline for Submittal
June 5, 2026 at 5:00 pm

Contact: Jerry Chalk, Accounting Manager

City of Richmond
Finance Department

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INTRODUCTION

The City of Richmond is requesting proposals from qualified certified public accounting firms to provide as-needed auditing services. The City intends to establish a list of pre- qualified firms to perform audit-related services on a task-order (work authorization) basis. This request for proposal (RFP) describes the project, the required scope of services, the consultant selection process, and the minimum information that must be included in the proposal. Failure to submit information in accordance with the RFP requirements and procedures may be cause for disqualification. The anticipated term of this contract will be for a period of three (3) years and an option to renew for two (2) years by means of a mutual agreement of both parties.

The City anticipates a not-to-exceed amount of approximately $100,000 per vendor over the initial contract term; however, actual work may vary based on operational needs, funding availability, and assignment of specific work authorizations. No minimum amount of work is guaranteed.

ABOUT THE CITY

The City of Richmond is a Charter City located in Contra Costa County, part of the San Francisco Bay Area, with a population of approximately 115,353 residents. Richmond is one of the region’s most diverse communities with 45.5 percent of residents identify as Hispanic or Latino, 16.4 percent identify as Black or African American alone, 21.2 percent identify as White alone (not Hispanic or Latino), and 13.8 percent identify as Asian alone.
1 Richmond boasts a multi -modal transit hub that includes BART, Amtrak, and AC Transit, along with marinas, shopping centers, recreational and cultural amenities, and 32 miles of shoreline, making it one of California’s most desirable up- and-coming communities.

Richmond operates under a council-administrator form of government, with a Mayor and six council districts represented by elected Councilmembers. The City employs approximately 850 full -time equivalent and part -time employees. The City of Richmond provides a full range of municipal services including police and fire protection; construction and maintenance of highways, streets and infrastructure; library services; storm water and municipal sewer systems; operation of a wastewater treatment facility; and the administration of recreational activities and cultural events. Additionally, the City operates the Richmond Memorial Convention Center and the Port of Richmond, supporting economic development and regional connectivity

1 Quick facts Richmond city, California. U.S. Census Bureau. Based on 2024 estimates. https://www.census.gov/quickfacts/richmondcitycalifornia 566

SCOPE OF SERVICES

The City of Richmond (“City”) is seeking qualified certified public accounting firms to provide as-needed auditing and related services on an on-call basis. The City intends to award contracts to one or more firms to perform services on a task-order basis. No minimum amount of work is guaranteed under this contract.

Services may include, but are not limited to, the following:

A. Financial Auditing
• Audit services for City funds, departments, component units, or related entities. • Review of financial statements, schedules, notes, and related supporting documentation.
• Management letters, audit findings, and recommendations related to financial reporting and internal controls.
• Other financial audits as requested

B. Federal Grant Audit Services
• Single Audit services in accordance with Uniform Guidance. • Federal grant compliance audits, testing, and related reporting. • Review of federal grant expenditures, schedules, internal controls, and compliance requirements.

C. State Grant and other compliance Audit Services
• State grant compliance audits and reviews.
• Audit services required by grant agreements, oversight agencies, or other regulatory requirements.
• Agreed-upon procedures or special audit services related to financial reporting, grant compliance, or internal controls.

D. Internal Audit Support
• Risk assessments and internal audit planning
• Internal control testing and evaluation
• Fraud risk assessment and detection support
• Assistance with development of internal audit programs, as requested • Regulatory compliance reviews
• Monitoring and testing of compliance with applicable laws, regulations, and policies

Deliverables

Deliverables for each assignment may include, but are not limited to:
• Independent auditor’s reports and related audit reports. • Single Audit reports, federal grant audit reports, and/or state grant audit reports. • Management letters, internal control findings, compliance findings, and recommendations.
• Recommendations for corrective actions and process improvements 567

• Grant compliance reports, agreed-upon procedures reports, and corrective action follow-up documentation.
• Audit schedules, workpapers, and supporting documentation required for the assignment.
• Presentations to City staff, management, and/or City Council, as requested.

Work Authorization (WA) Process

Work will be assigned through written Work Authorizations (WAs). Each WA will include, at a minimum:
• Clearly defined scope of work
• Deliverables
• Timeline
• Not-to-exceed (NTE) amount

No work shall begin without an executed Work Authorization. Not-to-exceed amounts without defined scope and deliverables are not permitted. The City reserves the right to negotiate scope and pricing for each assignment.

Work Authorizations may be assigned using one or more of the following methods:
• Rotation among qualified firms
• Best-fit selection based on expertise, availability, and independence considerations
• Mini-competition among awarded firms

The City will document the basis for each assignment to ensure fairness, transparency, and audit defensibility.

Firm Capabilities

Firms are not required to provide all listed services. Each firm must clearly identify the specific service categories for which it is proposing and qualified.

Responsiveness

Firms shall be available to respond to City requests within a reasonable timeframe, as specified in each Work Authorization, and must demonstrate the ability to manage multiple concurrent assignments, as needed.

Authorization of Work

No work shall be performed, and no payment shall be made, without a fully executed contract and Work Authorization, and issuance of a purchase order.

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MINIMUM QUALIFICATIONS

Proposers must:
• Be a licensed CPA firm in the State of California
• Have demonstrated experience with municipal or governmental financial audits and/or grant audits.
• Demonstrate knowledge of:
o Governmental Accounting Standards Board (GASB)
o Generally Accepted Government Auditing Standards (GAGAS) o Applicable federal and state grant audit requirements, as relevant to the service categories proposed
• Maintain independence and have no conflicts of interest with the City • Provide evidence of a current peer review report and professional license status, if requested by the City.
• Demonstrate the staffing capacity and technical expertise necessary to meet regulatory, grantor, and City deadlines.

WORK ASSIGNMENT PROCESS

To maintain fairness and audit defensibility:
• Work may be assigned using:
o Rotation
o Best-fit selection
o Mini-competition among awarded firms

Each assignment will include:
• Scope of work
• Deliverables
• Timeline
• Not-to-exceed amount

PROPOSAL FORMAT GUIDELINES

The proposal should be concise, well organized, and demonstrate the proposer’s qualifications and experience applicable to the Project. The proposal shall be limited to 40 pages (8.5 inches x 11 inches), inclusive of graphics, forms, pictures, photographs, dividers, etcetera, but not of cost proposal, resumes, required forms, certifications, front and back covers, or letters of commitment from sub- consultants. The required font size is 12 point, with minimum left and right margins of one- inch, and top and bottom margins of 0.7 inches.

Each proposal will adhere to the following order and content of sections. Proposal should be straightforward, concise and provide “layman” explanations of technical terms that are used. Emphasis should be concentrated on conforming to the RFP instructions, responding to the RFP requirements, and on providing a complete and clear description of the offer. Proposals, which appear unrealistic in the terms of technical commitments, lack of technical competence or are indicative of failure to comprehend the complexity 569

and risk of this contract, may be rejected. The following proposal sections are to be included in the Vendor’s response:

A. Vendor Cover Letter
A cover letter, not to exceed three pages in length, should summarize key elements of the proposal and shall:
• Confirm that all elements of this RFP have been reviewed and understood;
• Include a statement of intent to perform the services as outlined; • Express company’s willingness to enter into an agreement under the terms and conditions prescribed by this RFP, insurance requirements (Attachment A) and in the sample Service Agreement (Attachment B); • Submit a written description and brief history of the company’s experiences, qualifications and successes in providing auditing services described herein. Please indicate the number of employees, client base and location of offices.
• Indicate the address and telephone number of the vendor’s office located nearest to Richmond, California and the office from which the project will be managed.
• Confirm that vendor has a minimum of three (3) years verifiable experience
• Stipulate that the proposal price will be valid for a period of at least 180 days.
• Identify a single person for contact during the RFP review process; and • Cover letter shall be signed by an authorized official of the company.

B. Firm Qualifications
Provide a comprehensive overview of the firm, including:

1. Overview of Firm
• Legal name, headquarters location, and year established • Ownership structure (e.g., corporation, LLC, partnership) • Number of offices and geographic presence
• Total number of employees and number of licensed CPAs • Description of core service areas and areas of specialization • Description of experience providing governmental auditing services

2. Relevant Municipal Experience
• Demonstrated experience performing audits for public agencies (cities, counties, special districts)
• Experience with:
o Annual financial statement audits and Annual Comprehensive Financial Report (ACFR) audits
o Federal Single Audits and other federal grant audits
o State grant audits and grant compliance audits
o Audit readiness and corrective action support related to financial or grant audits
570

• Familiarity with:
o Governmental Accounting Standards Board (GASB)
o Generally Accepted Government Auditing Standards (GAGAS) o Uniform Guidance and state grant audit requirements, as applicable • Experience working with agencies of similar size, complexity, and funding structure

3. Staffing Capacity
• Total number of staff available for on-call assignments • Description of firm’s ability to handle multiple concurrent assignments • Availability of specialized staff (e.g., IT auditors, forensic auditors) • Description of surge capacity during peak periods
• Identification of any subcontractors and their roles

C. Project Approach
Provide a detailed description of how the firm will perform services under an on- call, task-order-based contract:

1. Methodology for As-Needed Assignments
• Approach to scoping and initiating Work Authorizations (WAs) • Process for reviewing City-provided scope and refining deliverables • Approach to pricing individual assignments (e.g., time & materials, fixed fee)
• Process for managing changes in scope and budget controls • Approach to coordination with City staff and departments

2. Approach to Meeting Deadlines
• Project scheduling and timeline management practices
• Tools or systems used to track progress and deliverables • Communication protocols for status updates
• Approach to handling delays or unforeseen issues
• Commitment to meeting regulatory or grant-related deadlines

D. Key Personnel
Provide information on the proposed team that will perform services:

1. Resumes
Include resumes for all key personnel, including:
• Engagement partner
• Project manager
• Senior auditors
• Specialists (if applicable)
Each resume should include:
• Name and title
• Years of experience
• Relevant certifications (e.g., CPA, CIA, CISA)
• Relevant project experience
• Role on this contract

E. Relevant Experience
Provide examples of similar work performed:

1. Project Experience (3–5 Projects)
571

For each project, include:
• Client name and type of agency
• Project description and scope of services
• Contract amount and duration
• Type of audit performed
• Key outcomes or results
• Role of proposed staff (if applicable)
Projects should be similar in:
• Scope
• Complexity
• Regulatory requirements

2. References
Provide at least three (3) references, preferably from public sector clients:
• Agency name
• Contact name and title
• Phone number and email
• Description of services provided
• Dates of service
The City reserves the right to contact references and verify past performance.

F. Fee Structure
Provide a clear and complete fee proposal:

1. Hourly Rates by Classification
Provide fully burdened hourly rates for all staff classifications, including:
• Partner/Principal
• Manager
• Senior Auditor
• Staff Auditor
• Specialists , if applicable (for example, grant compliance or information technology audit support)
Rates shall include all costs (overhead, profit, administrative costs, etc.).

2. Sample Cost Estimate
Provide a sample cost estimate for a typical assignment, such as:
• City Financial audit
• Internal audit review
• State grant audit
• Federal grant audit
• Compliance audit
• Estimated hours by classification
• Total cost
• Assumptions used in developing the estimate

3. Additional Fees
Identify any additional or optional costs, including:
• Travel and reimbursable expenses
• Technology or software costs
• Administrative fees
Clearly state whether such costs are included or billed separately.

4. Rate Stability and Escalation
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• Indicate whether rates are fixed for the initial contract term • If escalation is proposed, provide:
o Frequency (e.g., annual)
o Method (e.g., CPI-based or fixed percentage)
o Maximum allowable increase

G. Value Added Services
Please provide any additional services of benefit not specifically required herein, which the Respondent offers to provide.

H. Contractor Assignment of Sub-Contract
The resulting contract shall not be assigned, transferred, or sublet, in whole or in part, without the prior written approval of the City of Richmond. If Proposers intend to subcontract any portion of the resulting contract, they must describe their process for selecting such subcontractor(s) and the quality control measures that the Proposer will employ to ensure that any subcontractor complies with the provisions of Proposer’s contract with the City.

I. Previous Contracts with the City of Richmond
The proposer shall submit a list which indicates all prime contracts and/or amendments awarded to the proposer by the City of Richmond for the last three (3) years. The list shall include a short description of the Project, the Project scope of work, award date, completion date, name of City of Richmond’s assigned Project Manager, and contract value.

J. Exceptions to this Request for Proposals
The proposer shall state whether or not it takes exception(s) to this RFP, including but not limited to the City of Richmond’s Standard Services Agreement – RFP (Attachment B). If the proposer does take exception(s) to any portion of the RFP or contract, the specific portion to which exception(s) is taken must be identified by section number and explained. Requests for changes or additions to sections of City of Richmond’s Standard Services Agreement must be shown by requesting deletion of specific words and/or by providing new requested contract language. Requests for complete replacement of the City of Richmond’s Standard Services Agreement for another contract will not be granted. Failure to make exceptions to the RFP or Standard Services Agreement within the proposal will be deemed a waiver of any objection. Exceptions will be considered during the proposal evaluation process.

PROCESS FOR SUBMITTING PROPOSALS

Questions Concerning Request for Proposals

All questions must be submitted via the electronic BidsOnline system on the Q&A tab by 5:00pm PST, on May 27, 2026. If the City finds it necessary to issue an addendum, prospective Offerors will receive e-mail notification of addendum.

Otherwise, answers to questions received will be provided on the Q&A tab and notification will be sent. It is the proposer’s responsibility to periodically check the 573

BidsOnline website www.ci.richmond.ca.us/bids for any possible Addenda to the RFP that may have been posted.

Any party submitting a proposal shall not contact or lobby any City Council member, City official, employee (except those specified for contact) or agent regarding the RFP.

Any party attempting to influence or circumvent the RFP, bid submittal, and review process may have their proposal rejected for violating this provision of the RFP.

Interested parties may download copies of the above mentioned proposal by visiting the City's web site, www.ci.richmond.ca.us/bids. To download RFP, new vendors will be required to register. Once the vendor downloads any documents relative to a solicitation, that vendor's name will appear on the Prospective Bidders list for that project and will receive any addenda or notifications relating to the RFP.

Submission of Proposals

The proposal and any required certifications shall be signed by an individual or individuals authorized to execute legal documents on behalf of the proposer.

Electronic Proposals shall be submitted via the City’s secure online bidding system. All required sections of the proposal must be submitted via the website. Contractor is solely responsible for “on time” submission of their electronic proposal. The Bid Management System will not accept late proposals and no exceptions shall be made. Contractors will receive an e-bid confirmation number with a time stamp from the Bid Management System indicating that their bid was submitted successfully. The City will only receive those proposals that were transmitted successfully.

The proposal must be received no later than 5:00 p.m., on June 5, 2026.

The City of Richmond reserves the right to waive inconsequential irregularities.

GENERAL GUIDELINES

This RFP does not commit the City of Richmond to award a contract, to defray any costs incurred in the preparation of a proposal pursuant to this RFP, or to procure or contract for work. The City of Richmond may reject a proposal without providing the reason(s) underlying the declination. A failure to award a contract to the proposer with the lowest cost proposal shall not constitute a valid cause of action against the City of Richmond. The City shall not be responsible for work done, even in good faith, prior to final approval of the proposed contract. The City may investigate the qualifications of any respondent under consideration, require confirmation of information furnished by the respondent, and require additional evidence or qualifications to perform the Services described in this RFP. No work shall commence, nor shall payment be made, without a fully executed contract and issued purchase order.

The City reserves the right to:

1. Reject any or all proposals.

2. Issue subsequent Requests for Proposal.
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3. Postpone opening for its own convenience.

4. Remedy technical errors in the Request for Proposal process.

5. Negotiate with any, all, or none of the Respondents.

6. Solicit best and final offers from all or some of the Respondents.

7. Select one or more Respondents.

8. Accept other than the lowest proposed fees.

9. Waive informalities and irregularities in proposals.

Public Records

All proposals submitted in response to this RFP become the property of the City of Richmond and public records and, as such, may be subject to public review. Documents protected by law from public disclosure will not be disclosed by the City of Richmond if clearly marked with the word "confidential" on each applicable page. Trade secrets may be marked as confidential only to the extent they meet the requirements of California Government Code section 6254.7. Only information claimed to be a trade secret at the time of submittal to the City of Richmond and marked as "confidential" will be treated as a trade secret.

Insurance Requirements

The City of Richmond requires consultants doing business with it to obtain insurance, as shown in RFP Attachment A. 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 and all subcontractors used in the work will be required to hold or to obtain a City of Richmond business license for which the fee will not be waived.

Compliance with City Ordinances

The contractor and all subcontractors shall comply with the City of Richmond Nondiscrimination Clauses in City Contracts Ordinance (Richmond Municipal Code (RMC) Chapter 2.28), Business Opportunity Ordinance (RMC Chapter 2.50), Local Employment Program Ordinance (RMC Chapter 2.56), Living Wage Ordinance (RMC Chapter 2.60) and Ordinance Banning the Requirement to Provide Information of Prior Criminal Convictions on all Employment Applications (“Ban the Box”) (RMC Chapter

2.65), which are incorporated into the Contract Documents by this reference.

Sanctuary City Contracting Ordinance (SCCO)

The Richmond Sanctuary City Contracting Ordinance No. 12-18 (Attachment D) prohibits the City from 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”). 575

Proposers must submit the attached Sanctuary City Compliance Statement with their Proposal. (Attachment C)

Limited Liability Company Disclosure Statement (LLCS)

Resolution No. 86-21 (Attachment E), approved by City Council on July 6, 2021, requires disclosure of the identities of beneficial & responsible owners of Limited Liability Corporations (LLC). Proposers must submit the attached Disclosure Statement of Limited Liability Companies Form with their Proposal (Attachment F).

Collusion

By submitting a proposal, each respondent represents and warrants that its proposal is genuine and not false or collusive or made in the interest of, or on behalf of any person not named therein; that the respondent has not directly or indirectly induced or solicited any other person to submit a false proposal, or any other person to refrain from submitting a proposal; and that the respondent has not, in any manner, sought collusion to secure any improper advantage over any other person submitting a proposal.

Withdrawal of Proposals

A respondent may withdraw their proposal before the expiration of the time for submission of proposals by delivering to the Finance Department a written request for withdrawal signed by, or on behalf of, the respondent.

Ownership of Documents

All reports, studies, information, data, statistics, forms, designs, plans, procedures, systems and any other materials produced for the Project shall be the sole and exclusive property of the City. No such materials or properties produced in whole or in part for the Project shall be subject to private use, copyrights or patent rights by Respondent in the United States or in any other country without the express written consent of the City. The City shall have unrestricted authority to publish, disclose (except as may be limited by the provisions of the Public Records Act), distribute, and otherwise use, copyright or patent, in whole or in part, any such reports, studies, data, statistics, forms or other materials or properties produced for this project.

PROPOSAL EVALUATION AND SELECTION PROCESS

Proposals will be evaluated based on the following criteria:

1. Experience with Municipal Audits (30%)
Evaluation will consider the firm’s demonstrated experience performing audits for public agencies, including:
• Experience with cities, counties, or special districts of similar size and complexity • Experience with:
o Annual financial statement audits and Annual Comprehensive Financial Report (ACFR) audits
576

o Federal Single Audits and other federal grant audits
o State grant audits and grant compliance audits
o Audit readiness and corrective action support related to financial or grant audits
o Internal audit services
• Demonstrated knowledge of:
o Governmental Accounting Standards Board (GASB)
o Generally Accepted Government Auditing Standards (GAGAS) o Uniform Guidance and state grant audit requirements, as applicable • History of successfully completing similar engagements on time and within budget
• Depth and relevance of past project experience

2. Qualifications of Staff (20%)
Evaluation will consider the qualifications and experience of proposed personnel, including:
• Relevant certifications (e.g., CPA, CIA, CISA)
• Years of experience in governmental auditing
• Experience of key personnel on similar projects
• Strength and depth of the proposed team
• Availability and capacity to support on-call assignments • Level of involvement of senior staff (partner/manager oversight)

3. Approach and Methodology (20%)
Evaluation will consider the firm’s approach to delivering services under an on-call contract, including:
• Clarity and practicality of methodology for completing assignments • Understanding of the City’s needs and scope of services • Approach to:
o Work Authorization scoping and execution
o Managing multiple assignments
o Budget and cost control
• Quality control and review procedures
• Communication and coordination with City staff
• Ability to adapt to changing priorities and urgent requests

4. Cost (20%)
Evaluation will consider the overall cost proposal, including:
• Competitiveness and reasonableness of hourly rates
• Clarity and completeness of the fee proposal
• Transparency of cost structure (no hidden or unclear fees) • Sample cost estimates for typical assignments
• Proposed rate escalation (if any)
• Overall value to the City (cost in relation to qualifications and services offered) Note: The lowest cost proposal will not necessarily be selected.

5. References (10%)
Evaluation will consider feedback from references, including:
• Quality of services provided
577

• Responsiveness and communication
• Ability to meet deadlines
• Accuracy and reliability of work
• Overall client satisfaction
The City reserves the right to contact references and consider information obtained independently.

Evaluation, Interviews, and Final Selection
The City of Richmond will evaluate written proposals in accordance with the evaluation criteria set forth in this RFP. Following completion of the written proposal evaluation, the City will identify the top -ranked proposers and invite them to participate in oral interviews and/or presentations.

After completion of interviews, the City will re- evaluate and re-rank proposers based on interview performance, demonstrated understanding of the scope of work, qualifications, and overall ability to meet the City’s needs. Interview results may confirm or change the initial rankings based on written proposals.

The proposer ranked highest after completion of the interview process will be recommended for award, subject to successful contract negotiations, verification of proposer responsibility, and approval by the City as required. Participation in interviews does not guarantee selection or award of a contract.

The City reserves the right to reject any or all proposals, to waive informalities, and to take any action deemed to be in the best interest of the City.

Pre-Award Negotiations
After the proposals are opened, but prior to award, the City may elect to conduct negotiations with the highest ranked respondent for purposes of:
• Resolving minor differences and information
• Clarifying necessary details and responsibilities
• Emphasizing important issues and points
• Receiving assurances from respondents
• Cost/budget clarifications

If the City cannot successfully negotiate a contract with the highest ranked respondent, the City may begin negotiations with the second highest ranked respondent.

Selection may be made without further discussion, negotiations, or Offeror’s presentations; therefore, Offeror shall offer the most favorable terms in response to this RFP. The offeror must demonstrate an understanding of the scope of service to be provided and the ability to accomplish the tasks set forth. Offeror shall include information that will enable the City to determine the Offeror’s overall qualifications. The City reserves the right to request additional information or clarification on any matter included in the proposal response, to enable the City to arrive at the final award decision.
578

Award - When the Review Panel has completed its work, City staff will then recommend an auditing firm to the City Manager and City Council for approval. The services provided by the successful bidder shall be governed by a Standard Services Agreement (Attachment B).

Attachments

A. Insurance Requirements
B. Standard Contract
C. Sanctuary City Compliance Statement
D. Sanctuary City Contracting Ordinance No. 12-18
E. Limited Liability Corporation (LLC) Resolution No. 86-21 F. Limited Liability Corporation Form
579
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Rating Matrix
Request for Proposals - On-Call Financial and Grant Auditing Services Rank Firm Name Rater 1 Rater 2 Rater 3 Rater 4 Total
1 Vasquez & Company LLP 93 97 100 88 378
2 Macias Gini & O'Connell LLP 92 96 96 87 371
3 Badawi and Associates 91 90 92 90 363
4 Price Paige & Company 89 80 80 80 329
645
RESOLUTION NO. _____

RESOLUTION OF THE COUNCIL OF THE CITY OF RICHMOND, CALIFORNIA,

APPROVING TWO ON-CALL CONTRACTS WITH VASQUEZ & COMPANY LLP AND MACIAS GINI & O’CONNELL LLP FOR ON-CALL FINANCIAL AND

GRANT AUDITING SERVICES FOR AN INITIAL THREE-YEAR TERM, EACH IN AN AMOUNT NOT TO EXCEED $100,000, FOR A COMBINED NOT-TO-EXCEED AMOUNT OF $200,000, WITH AN OPTION TO EXTEND FOR TWO ADDITIONAL YEARS
________________________________________________________________

WHEREAS, the City of Richmond receives various federal, state, and local grant funds, some of which require financial audits, grant audits, compliance reviews, grant closeout audits, or other audit-related services; and

WHEREAS, establishing on -call contracts with qualified certified public accounting firms will allow City departments to timely secure professional audit services as needs arise, reduce delays associated with separate procurements, and support compliance with grant, regulatory, and City reporting or auditing requirements; and

WHEREAS, the Finance Department issued a Request for Proposals for On -Call Financial and Grant Auditing Services, and four proposals were received; and

WHEREAS, following completion of the evaluation process, Vasquez & Company LLP and Macias Gini & O’Connell LLP were identified as the two firms most qualified to provide these services; and

WHEREAS, each proposed contract shall not exceed $100,000 over the initial three-year term covering Fiscal Year 2026-27, Fiscal Year 2027-28, and Fiscal Year 2028-29, for a combined not-to-exceed amount of $200,000, with an option to extend for two additional years; and

WHEREAS, services will be assigned on an as-needed basis through written work authorizations, and no minimum amount of work is guaranteed.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Richmond hereby approves two on-call contracts, one with Vasquez & Company LLP and another one with Macias Gini & O’Connell LLP, for on-call financial and grant auditing services, each in an amount not to exceed $100,000 over the initial three-year term, for a combined not-to-exceed amount of $200,000, with an option to extend for two additional years.

*****
646
I certify that the foregoing resolution was passed and adopted by the Council of the City of Richmond, California, at a regular meeting thereof held July 21, 2026, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

_ ____________________________________

CLERK OF THE CITY OF RICHMOND

Approved:

_________________________________
Mayor

Approved as to Form:

_________________________________
City Attorney

647

CITY OF RICHMOND

STANDARD CONTRACT
Department: City Project Manager:

City Project Manager E-mail: City Project Manager Phone No:

Vendor No: Contract No:

Description of Services:

The parties to this STANDARD CONTRACT do mutually agree and promise as follows:

1. Parties. The parties to this Contract are the City of Richmond, a municipal corporation (“the City”), and the following named Contractor:

Contractor Name:

Street Address:

City, State, Zip Code:

Contact Person:

Telephone: Email:

Business License No:
☐ A California corporation, ☐ limited liability corporation ☐ general partnership, ☐ limited partnership, ☐ individual, ☐ non-profit corporation, ☐ individual dba as [specify:] ____________________ ☐ other [specify:] _______________________________

2. Term. The effective date of this Contract is _______________________ and terminates _________________ unless terminated earlier as set forth herein.

3. Payment Limit. City’s total payments to Contractor under this Contract shall not exceed $______________ (“Contract Payment Limit”) unless a Contract Amendment has been approved by the City Council or City Manager. If this amount includes a contingency, Contractor acknowledges that any use of such contingency shall be for work beyond the original scope of services and requires prior written authorization by the City. If noted below, Compensation for work done under this Contract, shall not exceed as follows:

FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________

4. Contractor’s Obligations. Contractor agrees to perform all work at its own cost and expense, to furnish all labor, tools, equipment, materials, except as otherwise specified, in accordance with the Service Plan set forth in Exhibit A, attached hereto and incorporated herein.

5. City Obligations. City shall make payments to the Contractor in accordance with the Payment Provisions set forth in Exhibit B, attached hereto and incorporated herein.

Finance Department
Jerry Chak
[email protected]
(510) 620-6569
On-Call Financial and Grant Auditing Services
Vasquez & Company LLP
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Roger Martinez
(213) 873-1703
[email protected]
August 1, 2026
June 30, 2029
100,000.00
PRINT
CLEAR FORM648

6. Authorized Representatives and Notices. This Contract is subject to the Authorized Representatives and Notices Provisions (Exhibit C), attached hereto and incorporated herein.

7. General Conditions. This Contract is subject to the General Conditions (Exhibit D), which are attached hereto and incorporated herein.

8. Special Conditions. This Contract is subject to the Special Conditions (Exhibit E) (if any), which are attached hereto and incorporated herein.

9. Insurance Provisions. This Contract is subject to the Insurance Provisions (Exhibit F), which are attached hereto and incorporated herein.

10. Sanctuary City Compliance Statement. This Contract is subject to the Sanctuary City Compliance Statement (Exhibit G), which is attached hereto and incorporated herein.

11. Signatures. These signatures attest the parties' agreement hereto:

CITY OF RICHMOND,
a municipal corporation [BUSINESS NAME]
(* The Corporation Chairperson of the Board, President, or Vice President should sign below)

By: _________________________ By: ___________________________ Title: ________________________ Title: __________________________ Date Signed: _________________ Date Signed: ___________________

I hereby certify that this Contract (* The Corporation Chief Financial Officer or Assistant has been approved by City Council Treasurer, or Secretary or Assistant Secretary should or the City Manager. sign below)

By: _________________________ By: ___________________________ City Clerk Title: __________________________
Date Signed: ____________________
Approved as to form:
(NOTE: Pursuant to California Corporations Code Section By: _________________________ 313, if Contractor is a corporation or nonprofit organization, City Attorney this Contract (1) must be signed by (a) the Chairperson of the Board, President, or Vice-President and (b) the
Chief Financial Officer or Assistant Treasurer, or
Secretary or Assistant Secretary)

LIST OF ATTACHMENTS:

Service Plan Exhibit A
Payment Provisions Exhibit B
Authorized Representatives and Notices Exhibit C
General Conditions Exhibit D
Special Conditions Exhibit E
Insurance Provisions Exhibit F
Sanctuary City Compliance Statement Exhibit G

Vasquez & Company LLP
649
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT A

SERVICE PLAN

Contractor shall, to the satisfaction of the Project Manager ( set forth in Exhibit B) , perform the following services and be compensated as outlined below [or attach service plan if necessary]:

Vasquez & Company LLP
650
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT B

PAYMENT PROVISIONS

1. COMPENSATION TO CONTRACTOR:

a. Provided Contractor is not in default under this Contract, Contractor shall be compensated in the manner set forth herein.

b. All payments made pursuant to this Contract shall be subject to the Contract Payment Limit. The Payment Limit includes expenses (phones, photocopying, meals and travel, etc.). Invoices shall be adequately detailed, based on accurate records, and be in a form reasonably satisfactory to the City. Contractor may be required to provide back-up material upon request.

c. All City vendors receiving new contracts shall sign up to receive electronic payments through the City’s Automated Clearinghouse (ACH) payments service/provider.

2. SUBMISSION OF INVOICES:

Contractor shall submit timely invoices by email to
[email protected] and/or to the following address:

Attention: City of Richmond Finance/Account Payable
Project Manager: _______________________
P.O. Box 4046
Richmond, CA 94804

3. All invoices that are submitted by Contractor shall be subject to the approval of the City Project Manager, _______________________, before payments shall be authorized.

a. The City will pay invoice(s) within 45 days after completion of services to the City’s satisfaction. The City shall not pay late fees or interest.

b. All appropriate permits, certificates, and licenses, including a City business license shall be obtained and maintained for the duration of this Contract before any payment is authorized.

4. All insurance coverage required by this Contract shall be provided by the Contractor before this Contract is executed by the City. The insurance coverage required by this Contract shall be maintained by Contractor for the duration of this Contract and must be in place before any payment is authorized.

Vasquez & Company LLP
Jerry Chak
Jerry Chak
651
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT C

AUTHORIZED REPRESENTATIVES AND NOTICES

1. All required written notices shall be delivered: (i) by hand; or (ii) sent by registered, express, or certified mail, with return receipt requested or with delivery confirmation requested from the U.S. postal service; or (iii) sent by overnight or same day courier service at the party’s respective address listed in this Section.

2. Each notice shall be deemed to have been received on the earlier to occur of:
actual delivery or the date on which delivery is refused; or three (3) days after notice is deposited in the U.S. mail or with a courier service in the manner described above (Sundays and City holidays excepted).

3. Either party may, at any time, change its notice address (other than to a post office box address) by giving the other party three (3) days prior written notice of the new address.

4. All notices, demands, requests, or approvals from Contractor to the City shall be addressed to the City at:

City of Richmond
450 Civic Center Plaza
Richmond, CA 94804
Email: ________________________________________________

5. All notices, demands, requests, or approvals from the City to Contractor shall be addressed to Contractor at:

Attn:

Email: ________________________________________________ Vasquez & Company LLP
Jerry Chak
[email protected]
Vasquez & Company LLP
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
[email protected]
Roger Martinez
652
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT D

GENERAL CONDITIONS

1. INDEPENDENT PARTIES:

Contractor hereby declares that Contractor is engaged as an independent business and Contractor agrees to perform the services as an independent contractor.

The manner and means of conducting the services and tasks are under the control of Contractor except to the extent they are limited by statute, rule or regulation and the express terms of this Contract. No civil service status or other right of employment will be acquired by virtue of Contractor’s services. None of the benefits provided by the City to its employees, including but not limited to unemployment insurance, workers’ compensation plans, vacation and sick leave, are available from the City to Contractor, its employees or agents. Deductions shall not be made for any state or federal taxes, FICA payments, PERS payments, or other purposes normally associated with an employer-employee relationship from any compensation due to Contractor. Payments of the above items, if required, are the responsibility of Contractor.

2. TIME IS OF THE ESSENCE:

Contractor and the City agree that time is of the essence regarding the performance of this Contract.

3. STANDARD OF CARE:

Contractor agrees to perform all services hereunder in a manner commensurate with the prevailing standards of like professionals or service Contractors, as applicable, in the San Francisco Bay Area and agrees that all services shall be performed by qualified and experienced personnel who are not employed by the City.

4. IMMIGRATION REFORM AND CONTROL ACT (IRCA):

Contractor assumes all responsibility for verifying the identity and employment authorization of all of its employees performing work hereunder, pursuant to all applicable IRCA or other federal, or state rules and regulations. Contractor shall indemnify, defend, and hold the City harmless from and against any loss, damage, liability, costs or expenses arising from any noncompliance of this provision by Contractor.

5. NON-DISCRIMINATION:

Consistent with the City’s policy and state and federal law that harassment and discrimination are unacceptable conduct, Contractor and its employees, contractors, and agents shall not harass or discriminate against any job applicant, City employee, or any other person on the basis of any kind of any statutorily (federal, state or local) protected class, including but not limited to: race, religious creed, color, national origin, ancestry, Vasquez & Company LLP
653
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
disability (both mental and physical) including HIV and AIDS, medical condition (e.g. cancer), genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, pregnancy, political affiliation, military and veteran status or legitimate union activities. Contractor agrees that any violation of this provision shall constitute a material breach of this Contract.

6. CITY PROPERTY:
a. Each and every report, draft, work product, map, record, applicable plans, drawings, calculation, data, specification, video, graphic, or any other material or document produced, prepared or caused to be prepared by Contractor pursuant to or in connection with this Contract shall be the exclusive property of the City.

b. Notwithstanding the foregoing, Contractor shall not be obligated to provide to City proprietary software or data which Contractor has developed or had developed for Contractor's own use; provided, however, that Contractor shall, pursuant to Section 11 below, indemnify, defend and hold the City harmless from and against any discovery or Public Records Act request seeking the disclosure of such proprietary software or data.

c. No report, information or other data given to or prepared or assembled by Contractor pursuant to this Contract shall be made available to any individual or organization by Contractor without prior approval of the City Manager or their designee.

d. Contractor shall, at such time and in such form as City Manager or their designee may require, furnish reports concerning the status of services and tasks required under this Contract.

7. RECORDS:

a. Contractor shall maintain complete and accurate records with respect to the services, tasks, work, documents and data in sufficient detail to permit an evaluation of Contractor’s performance under the Contract, as well as maintain books and records related to sales, costs, expenses, receipts and other such information required by the City that relate to the performance of the services and tasks under this Contract (collectively the “Records”).

b. All Records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible. Contractor shall provide free access to the Records to the representatives of the City or its designees during regular business hours upon reasonable prior notice. The City has the right to examine and audit the Records, and to make copies or transcripts therefrom as necessary, and to allow inspection of all proceedings and activities related to this Contract. Such Records, together with supporting documents, shall be kept separate from other documents and records and shall be maintained by Contractor for a period of five (5) years after receipt of final payment.

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c. If supplemental examination or audit of the Records is necessary due to concerns raised by the City’s preliminary examination or audit of records, and the City’s supplemental examination or audit of the records discloses a failure to adhere to appropriate internal financial controls, or other breach of this Contract or failure to act in good faith, then Contractor shall reimburse the City for all reasonable costs and expenses associated with the supplemental examination or audit.

8. PERMITS AND LICENSES:

Contractor, at its sole expense, shall obtain and maintain during the term of this Contract, all appropriate permits, certificates and licenses, including a City business license, required in connection with the performance of the services and tasks hereunder.

The failure to obtain such permits and licenses shall be a material breach of this Contract and grounds for immediate termination by City; provided, however, that City may waive the business license requirement in writing under unusual or extraordinary circumstances without necessitating any modification of this Contract to reflect such waiver.

9. TERMINATION:

a. Termination Without Default. Notwithstanding any provision herein to the contrary, the City may, in its sole and absolute discretion and without cause, terminate this Contract at any time prior to completion by Contractor of the project or services hereunder immediately upon transmission of written notice to Contractor as provided in Exhibit C “Authorized Representatives and Notices”.

b. Termination in the Event of Default. Should Contractor fail to perform any of its obligations hereunder, within the time and in the manner provided or otherwise violate any of the terms of this Contract, City may immediately terminate this Contract by giving written notice of such termination, stating the reasons for such termination. Contractor shall be compensated as provided in Exhibit B; provided, however, there shall be deducted from such amount the amount of damage, including attorney's fees, expert witness fees and costs, if any, sustained by City by virtue of Contractor's breach of this Contract. Additionally, in the event of such termination, the City may proceed with the work in any reasonable manner it chooses.

10. CONFLICT OF INTEREST:

Contractor acknowledges, represents and warrants that Contractor shall avoid all conflicts of interest (as defined under any federal, state or local statute, rule or regulation, or at common law) with respect to this Contract. Contractor further acknowledges, represents and warrants that no City official or employee has any economic interest, as defined in Title 2, California Code of Regulations §§ 18703.1 through 18703.5, with Contractor that would invalidate this Contract. Contractor acknowledges that in the event that Contractor shall be found by any judicial or administrative body to have any conflict of interest (as defined above) with respect to this Contract, all consideration received under Vasquez & Company LLP
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this Contract shall be forfeited and returned to City forthwith. This provision shall survive the termination of this Contract for one (1) year.

11. HOLD HARMLESS:

a. To the fullest extent permitted by law, Contractor shall indemnify, defend (with counsel acceptable to the City) and hold harmless the City, its City Council, boards, commissions, officials, employees, agents and volunteers (“Indemnitees”) from and against any and all loss, damages, liability, obligations, claims, suits, judgments, costs and expenses whatsoever, including attorney’s fees and costs of litigation (“Claims”), arising from or in any manner connected to Contractor’s performance of its obligations under this Contract or failure to comply with any of its obligations under this Contract or out of the operations conducted by Contractor even if the City is found to have been negligent. If the Claims filed against Indemnitees allege negligence, recklessness or willful misconduct on the part of Contractor, Contractor shall have no right of reimbursement against Indemnitees for the costs of defense even if negligence, recklessness or willful misconduct is not found on the part of Contractor. Contractor shall not have any obligations to indemnify Indemnitees if the loss or damage is found to have resulted solely from the negligence or the willful misconduct of the City. The defense and indemnification obligations of this Contract are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Contract.

b. This indemnification obligation shall survive this Contract and shall not be limited by any term of any insurance policy required under this Contract; provided however, that if this Contract is for design professional services, this indemnity provision is limited to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the design professional (as defined in California Civil Code section 2782.8).

12. LIMITATIONS UPON SUBCONTRACTING AND ASSIGNMENT:

a. This Contract binds the heirs, successors, assigns and representatives of Contractor. The Contractor shall not enter into subcontracts for any work contemplated under this Contract and shall not assign this Contract, nor any portion hereof or monies due or to become due, without the prior written consent of the City Council or its designee.

b. Contractor shall not assign, sublease, hypothecate, or transfer this Contract, or any interest therein, directly or indirectly, by operation of law or otherwise, without prior written consent of the City Manager. Contractor shall submit a written request for consent to transfer to the City Manager at least thirty (30) days in advance of the desired transfer.

The City Manager or their designee may consent or reject such request in their sole and absolute discretion. Any attempt to do so without said consent shall be null and void, and any assignee, sublessee, hypothecate or transferee shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer. However, claims for Vasquez & Company LLP
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money against the City under this Contract may be assigned by Contractor to a bank, trust company or other financial institution without prior written consent.

c. The sale, assignment, transfer or other disposition of any of the issued and outstanding capital stock of Contractor (if applicable), or of the interest of any general partner or joint venturer or syndicate member if Contractor is a partnership or joint- venture or syndicate, which shall result in a change of control of Contractor, shall be deemed an assignment. For this purpose, control shall mean fifty percent or more of the voting power or twenty-five percent or more of the assets of the corporation, partnership or joint-venture.

d. Only those persons and/or businesses whose names and resumés are attached to this Contract shall be used in the performance of this Contract. However, if after the start of this Contract, Contractor wishes to use sub-contractors, at no additional costs to the City, then Contractor shall submit a written request for consent to add sub- contractors including the names of the sub-contractors and the reasons for the request to the City Manager at least five (5) days in advance. The City Manager may consent or reject such requests in their sole and absolute discretion.

e. Each sub-contractor shall be required to furnish proof of workers’ compensation insurance and shall also be required to carry general, automobile and professional liability insurance (as applicable) in reasonable conformity to the insurance carried by Contractor.

f. In addition, any tasks or services performed by sub-contractors shall be subject to each provision of this Contract. Contractor shall include the following language in their Contract with any sub-contractor: “Sub-Contractors hired by Contractor agree to be bound to Contractor and the City in the same manner and to the same extent as Contractor is bound to the City.”

g. The requirements in this Section 12 shall not apply to persons who are merely providing materials, supplies, data or information that Contractor then analyzes and incorporates into its work product.

13. SAFETY:

a. Contractor acknowledges that the City is committed to the highest standards of workplace safety. Contractor will be solely and completely responsible for conditions of all vehicles owned or operated by Contractor, including the safety of all persons and property during performance of the services and tasks under this Contract.

Contractor shall assume sole and complete responsibility for the safety of Contractor's employees and any of subcontractor's employees This requirement will apply continuously and not be limited to normal working hours. In addition, Contractor will comply with all safety provisions in conformance with U.S. Department of Labor Occupational Safety and Health Act, any equivalent state law, and all other applicable Vasquez & Company LLP
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federal, state, county and local laws, ordinances, codes, and any regulations that may be detailed in other parts of the Contract. Where any of these are in conflict, the more stringent requirements will be followed. Contractor’s failure to thoroughly familiarize itself with the aforementioned safety provisions will not relieve it from compliance with the obligations and penalties set forth herein.

b. Contractor will immediately notify the City (in no event less than 24 hours) of any incident of death, serious personal injury or substantial property damage that occurs in connection with the performance of this Contract. Contractor will promptly submit to the City a written report of all incidents that occur in connection with this Contract. This report must include the following information: (i) name and address of injured or deceased person(s); (ii) name and address of Contractor’s employee(s) involved in the incident; (iii) name and address of Contractor’s liability insurance carrier; (iv) a detailed description of the incident; and (v) a police report.

c. Contractor acknowledges that the City shall have the right to impose, at the City’s sole discretion, requirements that it deems are necessary to protect the health and safety of the City employees, residents, and visitors. Contractor agrees to comply with all such requirements, including, but not limited to, mandatory vaccinations, the use of personal protective equipment (e.g. masks), physical distancing, and health screenings.

Contractor also agrees to make available to the City, at the City’s request, records to demonstrate Contractor’s compliance with this Section.

14. INSURANCE:

Insurance requirements are set forth in Exhibit F to this Contract. Contractor shall abide by the insurance requirements set forth in said Exhibit F.

15. COMPLIANCE WITH ALL APPLICABLE LAWS:

a. During the term of this Contract, Contractor shall keep fully informed of all existing and future state and federal laws and all municipal ordinances and regulations of the City of Richmond which affect the manner in which the services or tasks are to be performed by Contractor, as well as all such orders and decrees of bodies or tribunals having any jurisdiction or authority over the same. Contractor shall comply with all applicable laws, state and federal and all ordinances, rules and regulations enacted or issued by the City. Compliance under this provision includes compliance with all provisions of the Richmond Municipal Code ("Municipal Code"), including Chapters 2.50,

2.52, 2.56, and 2.60, if applicable.

b. Contractor acknowledges that under § 2.60.070 of the Municipal Code ("Living Wage Ordinance"), Contractor is required to provide the City with documents and information verifying its compliance with the Living Wage Ordinance. Contractor shall notify each of its affected employees with regards to the wages that are required to be paid pursuant to the Living Wage Ordinance as prescribed in § 2.60.070 of the Municipal Code.

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c. Contractor shall comply with § 2.28.030 of the Municipal Code, obligating every Contractor or sub-Contractor under an agreement or sub-agreement with the City for public works, goods or services to refrain from discriminatory employment or practices on the basis of race, color, sex, sexual orientation, religious creed, national origin or ancestry of any employee, any applicant for employment or any potential sub-contractor.

d. Contractor acknowledges that the City’s Drug Free Workplace Policy, Violence in the Workplace Policy and the Policy Against Workplace Harassment, are available on the City’s website at http://www.ci.richmond.ca.us/workplacepolicies.

Contractor agrees to abide by the terms and conditions of said policies.

16. INTEGRATED CONTRACT:

The Recitals and exhibits are a material part of this Contract and are expressly incorporated herein. This Contract represents the full and complete understanding of every kind or nature whatsoever between the parties hereto, and all preliminary negotiations and agreements of whatsoever kind or nature are merged herein. No verbal agreement or implied covenant shall be held to vary the provisions hereof. Any modification of this Contract will be effective only by written execution signed by both the City and Contractor.

17. CONFLICTING PROVISIONS:

In the event of a conflict between these General Conditions and those of any Exhibit or attachment hereto, these General Conditions shall prevail; provided, however, that any Special Condition as set forth in Exhibit E shall prevail over these General Conditions. 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 the Contractor, and the terms and conditions preferred by the City shall prevail over those preferred by the Contractor.

18. FORCE MAJEURE:

Neither party hereto shall be considered in default in the performance of its obligations hereunder to the extent that the performance of such an obligation is prevented or delayed by reason of acts of God, strikes, boycotts, lock-outs, inability to procure materials not related to the price thereof, failure of power, restrictive governmental laws and regulations enacted after the date of this Contract, riots, civil unrest, acts of terrorism, insurrection, war, declaration of a state or national emergency or other reasons of a like nature not within the reasonable control of such party.

19. CONFLICT OF LAW:

This Contract shall be interpreted under, and enforced by the laws of the State of Vasquez & Company LLP
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California without regard to any choice of law rules which may direct the application of laws of another jurisdiction. The Contract and obligations of the parties are subject to all valid laws, orders, rules, and regulations of the authorities having jurisdiction over this Contract (or the successors of those authorities). Any suits brought pursuant to this Contract shall be filed with the courts of the County of Contra Costa, State of California.

20. CLAIMS:

Any claim by Contractor against City hereunder shall be subject to Government Code §§ 800 et seq. The claims presentation provisions of said Act are hereby modified such that the presentation of all claims hereunder to the City shall be waived if not made within six months after accrual of the cause of action.

21. INTERPRETATION:

This Contract shall be interpreted as if drafted by both parties.

22. WARRANTY:

If any product is be provided to the City as part of this Contract, Contractor warrants as follows: Contractor possesses good title to the product and the right to transfer the product to City; the product shall be delivered to the City free from any security interest or other lien; the product meets any specifications contained herein; the product shall be free from material defects in materials and workmanship under normal use for a period of one (1) year from the date of delivery; and the product shall be fit for its intended purpose(s). Notwithstanding the foregoing, consumable and maintenance items (such as light bulbs and batteries) shall be warranted for a period of one hundred and eighty (180) days from the date of delivery. All repairs during the warranty period shall be promptly performed by Contractor, at Contractor's expense, including shipping.

23. SEVERABILITY:

In the event that any of the provisions or portions or applications thereof of this Contract are held to be unenforceable or invalid by any court of competent jurisdiction, City and Contractor shall negotiate an equitable adjustment in the provisions of the Contract with a view toward effecting the purpose of this Contract, and the validity and enforceability of the remaining provisions or portions or applications thereof, shall not be affected thereby.

24. AUTHORITY:

City warrants and represents that the signatory hereto (the Mayor of the City of Richmond or the City Manager) is duly authorized to enter into and execute this Contract on behalf of City. The party signing on behalf of Contractor warrants and represents that they are duly authorized to enter into and execute this Contract on behalf of Contractor, Vasquez & Company LLP
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and shall be personally liable to City if they are not duly authorized to enter into and execute this Contract on behalf of Contractor.

25. WAIVER:

The waiver by City of any breach of any term or provision of this Contract shall not be construed as a waiver of any subsequent breach. Inspections or approvals, or statements by any officer, agent or employee of the City relating to the Contractor’s performance, or payment therefore, or any combination of these acts, shall not relieve the Contractor’s obligation to fulfill this Contract as prescribed; nor shall the City be thereby stopped from bringing any action for damages or enforcement arising from any failure to comply with any of the terms and conditions of this Contract.

26. COUNTERPARTS:

This Contract may be executed in any number of counterparts (including by fax, PDF, DocuSign, or other electronic means), each of which shall be deemed an original, but all of which shall constitute one and the same instrument.

27. SANCTUARY CITY CONTRACTING ORDINANCE (SCCO):

The Richmond Sanctuary City Contracting Ordinance No. 12-18 prohibits the City from 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”). Contractor must submit the Sanctuary City Compliance Statement, attached hereto as Exhibit G.

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EXHIBIT E

SPECIAL CONDITIONS

The General Conditions are hereby amended to include the following modifications and/or provisions (if applicable, otherwise please state “NONE”):

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Vasquez & Company LLP withdraws and waives all proposed exceptions, revisions, deletions, additions, and alternative terms identified in Section J, “Exceptions to this Request for Proposals,” of Contractor’s proposal. No proposed exception or alternative contract term is incorporated into this Agreement.
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EXHIBIT F

INSURANCE PROVISIONS
☐ CHECK HERE IF RISK MANAGEMENT HAS APPROVED WAIVING INSURANCE REQUIREMENTS FOR THIS CONTRACT.

1. CERTIFICATES: Before the commencement of the terms of this Contract, and during the entire term of this Contract and any extension or modification thereof, Contractor shall furnish the City’s Risk Manager with certificates showing the type, amount, class of operations covered, effective dates and dates of expiration of insurance coverage in compliance with coverage requirements set forth by the City and incorporated herein.

Such certificates, which do not limit Contractor’s indemnification, shall also contain substantially the following statement:
“Should any of the above insurance covered by this certificate be canceled or coverage reduced before the expiration date thereof, the insurer affording coverage shall provide thirty (30) days’ advance written notice to the City of Richmond.

Attention: Risk Manager.”
Contractor shall maintain in force at all times during the performance of this Contract all appropriate coverage of insurance required by this Contract with an insurance company licensed to offer insurance business in the State of California with a current A.M. Best’s rating of no less than A:VII or Standard & Poor’s Rating (if rated) of at least BBB unless otherwise acceptable to the City. Contractor shall deliver updated insurance certificates to the City at the address set forth in Exhibit C prior to the expiration of the existing insurance certificate for the duration of the term of Contract.

Endorsements naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers as additional insured shall be submitted with the insurance certificates.

2. COVERAGE REQUIREMENTS: The City’s insurance requirements depend upon the type of service being provided and/or the provider. The City’s insurance requirements will fall into one of the following categories (unless otherwise provided by the City):

Consultants and Contractors – Type 1
Professional Services – Type 2
Environmental Risk/Hazardous Waste Material – Type 3
Lease of City Property – Type 4
Vendors, Suppliers, Small Grant Recipients & Nonprofit Organizations – Type 5 Transportation Providers – Type 6
Professional Services Pyrotechnics – Type 7
Cyber and I.T. Risks – Type 8
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The insurance requirements classification applicable to this Contract shall be attached to this Exhibit F and made a part hereof.

3. FAILURE TO SECURE: If Contractor at any time during the term hereof should fail to secure or maintain the foregoing insurance, the City shall be permitted to obtain such insurance in Contractor’s name or as an agent of Contractor and shall be compensated by Contractor for the costs of the insurance premiums at the maximum rate permitted by law and computed from the date written notice is received that the premiums have not been paid.

4. SUFFICIENCY OF INSURANCE: The insurance limits required by the City are not represented as being sufficient to protect Contractor. Contractor is advised to consult Contractor’s insurance broker to determine adequate coverage for Contractor. The coverage and limits shall be (1) the minimum coverage and limits specified in this Contract; or (2) the broader coverage and maximum limits of the coverage carried by or available to Contractor; whichever is greater.

INSERT INSURANCE REQUIREMENTS CLASSIFICATION APPLICABLE TO THIS CONTRACT: (IF NECESSARY, CONFIRM WITH RISK MANAGER)
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EXHIBIT G

SANCTUARY CITY COMPLIANCE STATEMENT

The undersigned, (hereafter "Contractor"), has had an opportunity to review the requirements of City of Richmond Ordinance 12-18 (hereafter "Sanctuary City Contracting Ordinance" or “SCCO”).

Contractor understands and agrees that the City may choose with whom it will maintain business relations and may refrain from contracting 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”). Contractor understands the meaning of the following terms used in the SCCO:

a. "Data Broker” means either of the following:

i. The collection of information, including personal information about consumers, from a wide variety of sources for the purposes of reselling such information to their customers, which include both private-sector business and government agencies;

ii. The aggregation of data that was collected for another purpose from that for which it is ultimately used.

b. “Extreme Vetting” means data mining, threat modeling, predictive risk analysis, or other similar services."

Contractor understands that it is not eligible to receive or retain a City contract if at the time the Contract is executed, or at any time during the term of the Contract, it provides Data Broker or Extreme Vetting services to ICE.

Contractor further understands and agrees that Contractor's failure to comply with the SCCO shall constitute a material default of the Contract and the City Manager may terminate the Contract and bar Contractor from bidding on future contracts with the City for five (5) years from the effective date of the contract termination.

By executing this statement, Contractor certifies that it complies with the requirements of the SCCO and that if at any time during the term of the Contract it ceases to comply, Contractor will promptly notify the City Manager in writing. Any person or entity who knowingly or willingly supplies false information in violation of the SCCO shall be guilty of a misdemeanor and subject to a $1,000 fine.

Based on the foregoing, the undersigned declares under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Printed Name: Title:

Signed: Date:

Business Entity:

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Proposal to Provide On -Call Financial
and Grant Auditing Services to the

City of Richmond
Submitted by:

Roger Martinez, CPA
Partner, Audit Practice Leader
Vasquez & Company LLP
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Tel: (213) 873-1703
Fax: (213) 873-1777
Email: [email protected]

June 5, 2026
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Table of Contents
A. Vendor Cover Letter ................................................................................................. 1 B. Firm Qualifications ................................................................................................... 4 C. Project Approach .................................................................................................... 11 D. Key Personnel ........................................................................................................ 25 E. Relevant Experience .............................................................................................. 28 F. Fee Structure ......................................................................................................... 29 G. Value Added Services ............................................................................................ 31 H. Contractor Assignment of Sub-Contract ................................................................. 31 I. Previous Contract with the City of Richmond ......................................................... 31 J. Exceptions to this Request for Proposals ............................................................... 31 Appendix 1 – Resumes ................................................................................................. 41 Appendix 2 – Required Forms ....................................................................................... 52

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1 A. Vendor Cover Letter
June 5, 2026
City of Richmond
Finance Department
450 Civic Center Plaza
Richmond, CA 94804
RE: Vasquez & Company LLP Proposal to Provide On- Call Financial and Grant Auditing Services to the City of Richmond
Vasquez & Company LLP (“Vasquez,” “we,” “us,” or “our”) is pleased to submit our proposal to provide On-Call Financial and Grant Auditing Services to the City of Richmond (the “City,” “you,” or “your”) for a period of three (3) years and an option to renew for two (2) years by means of a mutual agreement of both parties.

Why Vasquez?
Experienced Firm:
• Experienced in serving the financial and compliance needs of over 80 municipalities in California.
• Experienced in assisting government agencies achieve the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting.

Why Vasquez?
• Vasquez & Company LLP is a Limited Liability Partnership established in 1969 and registered with the California Department of Consumer Affairs. Our firm brings over 55 years of experience conducting audits for cities, municipalities, utilities, and other governmental entities, including organizations of similar size and scope to the City.
• Our services will be led by Roger Martinez, Lead Audit Partner – Audit Practice Leader, and Cristy Canieda, Lead Audit Partner – Government Practice Leader, who serves as a reviewer for the GFOA Certificate of Achievement for Excellence in Financial Reporting Program. They will be supported by specialized governmental audit staff.
• Vasquez is ranked by the AICPA among the top 1% of accounting firms nationwide (G400 designation).
• Vasquez has been recognized as one of INSIDE Public Accounting’s “Top 300 Firms in 2025” in the U.S.
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• Accounting Today has named us a “West Coast Regional Leader” for three consecutive years.
• The City can be assured that all key team members proposed for this engagement possess the relevant credentials required to fulfill the scope of work, including CPA and CISA designations.
• We are committed to meeting all agreed- upon deadlines by structuring our audit approach to identify issues early, ensure timely completion, and avoid last-minute surprises.
• Vasquez will retain all work applicable to this engagement in- house and will not utilize any subcontractors, subconsultants, or suppliers to complete the scope of services.

Firm Background, Experience, and Qualifications:

Vasquez & Company LLP is a certified public accounting firm with over 55 years of experience providing auditing and assurance services to governmental entities, nonprofit organizations, and private companies. Our firm performs financial statement audits, Single Audits, and compliance engagements in accordance with GAAS, Government Auditing Standards, and Uniform Guidance, and has extensive experience serving cities, municipalities, utilities, and other public sector organizations.

Vasquez’s Audit Practice Group includes more than 150 professionals dedicated to delivering responsive, high- quality audit services. We serve a diverse client base throughout California and beyond, and maintain offices in Glendale, Sacramento, Fresno, Irvine, and San Diego, California; Phoenix, Arizona; Las Vegas, Nevada; and Manila, Philippines.

Office Locations:
• Office located nearest to Richmond, California: 500 Capitol Mall, Ste 2350, Sacramento, CA 95814
• Office from which the project will be managed: 655 N. Central Avenue, Suite 1550, Glendale, CA
Affirmations:
• Vasquez confirms that we have reviewed and understood all elements of the RFP. • Vasquez confirms its intent to perform the services as outlined. • Vasquez is willing to enter into an agreement under the terms and conditions prescribed by this RFP, insurance requirements (Attachment A), and in the sample Service Agreement (Attachment B).
• Vasquez confirms that we have a minimum of three (3) years of verifiable experience.
• We stipulate that the proposal price will remain valid for at least 180 days.

Vasquez is committed to providing the City with the highest level of customer service, and we trust that you will find us qualified to deliver the professional auditing services detailed 669

City of Richmond
June 5, 2026

in the RFP. If you have any questions or need further assistance, please contact me using the information provided below.

As the authorized signer of this proposal and a partner at Vasquez, I am fully empowered to represent the firm, submit this bid, and execute a contract with the City. I will also serve as the single person for contact during the RFP review process

VASQUEZ & COMPANY LLP

Roger Martinez, CPA
Partner, Audit Practice Leader
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Tel: 213-873-1703 | Email: [email protected]

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Proposal On-Call Financial and Grant Auditing Services 4

B. Firm Qualifications

1. Overview of Firm
Legal Name, Headquarters Location, and Year Established Vasquez & Company LLP is headquartered in Los Angeles County in the City of Glendale, CA. Vasquez was established in 1969 and registered with the State of California Department of Consumer Affairs . W ith over 55 years of experience in performing financial, compliance, and performance audits, internal control reviews, fraud investigations, and risk assessments of government agencies. Our specialists also have technical expertise in municipal audits, government utilities, transportation compliance, construction contracts and leasing, affordable housing, HUD-funded low- income housing, and local governance.

The Vasquez team has the ability to perform the work requested in the RFP. Our hands-on experience providing services to numerous municipalities throughout California enables us to fully understand the engagement’s size and complexity, the scope of work, and the related organizational and regulatory requirements.

Ownership Structure (e.g., corporation, LLC, partnership) Vasquez & Company LLP is a Limited Liability Partnership (LLP) consisting of seven (7) partners.

Number of Offices and Geographic Presence
The services provided to the City will be conducted in Glendale, CA, with support from Sacramento, CA, and Manila, Philippines offices.
• Glendale, California • Sacramento, California • Manila, Philippines Vasquez maintains a dedicated Northern California practice led by Elisa Stilwell, CPA, Partner and Northern California Practice Leader, based in the Sacramento region. Our Northern California team serves government clients throughout the region, including the City of Modesto, County of Fresno, County of Siskiyou, and multiple transportation and water agencies. This regional presence ensures responsive, on- the-ground service delivery for the City of Richmond.

Total Number of Employees and CPAs
The Vasquez Government Practice Group comprises 150+ professionals trained and experienced in serving governmental entities, specializing in California cities, municipal water, transportation, education, and other special districts. Vasquez's leadership comprises 16 partners and directors, each of whom previously worked with one or more global accounting firms. In addition to our leadership team, our professional services team consists of 22 Managers, 20 Supervisors, 73 Senior Auditors, 5 Staff Auditors, and 16 Accountants. The Vasquez Government Practice Group comprises professionals from international accounting firms seeking to focus on their chosen industry, mainly government and nonprofit, and work with greater autonomy in a progressive, agile, and client -centric environment. Vasquez & Company LLP employs approximately 150+ professionals firm -wide, including 17 licensed CPAs.
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License to Practice in California
Vasquez is licensed to conduct public accounting in California. All "key" engagement team members are properly licensed Certified Public Accountants in California. Vasquez certifies that it will inform the City of any suspension, termination, lapse, non-renewals, or restrictions of its licenses, certificates, or other required documents upon notification.

The following link contains a copy of the firm’s license: DCA - Search Details Description of Core Service Areas and Areas of Specialization Vasquez is a full-service firm focused on serving government agencies and nonprofit organizations.
• Assurance • Tax • Risk • Advisory • Performance
Description of Experience Providing Governmental Auditing Services Vasquez performs numerous financial statements and compliance audits of governmental organizations. These audits include risk assessments conducted under a structured approach based on the standards outlined in the COSO Principles.

Our audits are performed in accordance with auditing standards generally accepted in the United States, Government Auditing Standards, OMB Uniform Guidance, and the Office of the State Controller's Minimum Audit Requirements and Reporting Guidelines for California Special Districts (when applicable).

Government Clients
City of Agoura Hills City of Norwalk Imperial County Transportation Commission
City of Azusa City of Palos Verdes
Estates
Independent Cities Finance
Authority
City of Baldwin Park City of Pomona Los Angeles Community College District
City of Bell City of Riverside Los Angeles Metropolitan Transit City of Bell Gardens City of Rosemead Los Angeles County Metropolitan Transportation Authority
City of Beverly Hills City of San Bernardino Los Angeles Unified School District City of Calabasas City of San Fernando Monterey One Water City of Carson City of Santa Fe Springs Morongo Basin Transit Authority City of Commerce City of Santa Monica Moulton Niguel Water District\ City of Compton City of Simi Valley Mountain Area Regional Transit City of Cudahy City of South El Monte Needles Public Utility Authority City of Culver City City of South Gate Omnitrans
City of El Monte City of Torrance Orange County Sanitation District City of Gardena City of Vernon Plumas County Transportation Commission
City of Hawthorne City of Walnut Pomona Valley Transportation Authority
City of Hidden Hills City of West Hollywood Quechan Indian Tribe City of Huntington
Park City of Westlake Village Riverside County Transportation Commission
City of Industry County of Fresno Santa Barbara Metropolitan Transit 672
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 6

Government Clients
City of Inglewood County of Los Angeles San Bernardino County Transportation Authority
City of Irwindale County of San Bernardino Santa Clara Valley Water District City of La Puente County of Siskiyou San Joaquin Valley Library System City of Lawndale Antelope Valley Transit
Authority
Southern California Regional Rail
Authority
City of Lynwood California American Water Southern California Edison Co City of Malibu California State
Treasurer’s Office
Southern Gas Company Fleet &
Real Estate
City of Maywood Desert Water Agency SunLine Transit Agency City of Merced Gold Coast Transit District Transportation Agency for Monterey County
City of Modesto Hidden Valley Municipal
Water District
Tuolumne County Transportation
Council
City of Montebello Hub Cities Career Center Victor Valley Wastewater Reclamation Authority
City of Moreno Valley Hub Cities Consortium
JPA
Water Replenishment District of
Southern California
Peer Review
Vasquez is a member of the AICPA Division of Firms and received a Peer Review Rating of "Pass" without comment - the highest rating from the AICPA on its peer review dated May 5, 2023. This peer review covered several government engagements similar in size and complexity to the City.

Our most recent peer review is substantially complete, subject to the approval of the Acceptance Body of the CalCPA Peer Review Committee. A copy of that report will be made available once finalized.

2. Relevant Municipal Experience
Annual Financial Statement Audits and Annual Comprehensive Financial Report (ACFR), and GFOA Client Awardees
Vasquez professionals are acknowledged experts on GAGAS regulations and GASB reporting requirements. In addition, we have substantial experience in preparing 673
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 7

Annual Comprehensive Financial Reports that have assisted our clients in achieving the Government Finance Officers Association (GFOA) Award for Excellence in Financial Reporting.

Cristy Canieda, Vasquez Government Practice Leader, is a reviewer for the GFOA.

The following is a representative list of Vasquez government client engagements we have assisted in achieving their Certificate of Achievement for Excellence in Financial Reporting.
• City of Baldwin Park
• City of Carson
• City of Culver City
• City of El Monte
• City of Lynwood
• City of Modesto
• City of Moreno Valley
• City of Norwalk
• City of San Fernando
• City of Simi Valley
• City of South El Monte
• City of Torrance
• City of West Hollywood
• Encina Wastewater Authority
• Moulton Niguel Water District
• Omnitrans
• Santa Clara Valley Water District
• San Joaquin Regional Transit District
• United Water Conservation District
• Upper San Gabriel Valley Municipal Water District
• Victor Valley Wastewater Reclamation Authority
• Water Replenishment District of Southern California
Government Accounting Standards Board (GASB)
Our firm encourages the early adoption of all applicable Governmental Accounting Standards Board (GASB) statements. Some of these standards have been monumental in establishing new financial reporting requirements for state and local governments across the United States and in restructuring much of the information previously presented.

Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards We have proposed an engagement team with substantial experience in auditing governmental entities for both financial and compliance audits for the City. Our industry-focused staff has completed training courses dedicated to governmental accounting, auditing, and financial reporting, as well as specialized training on the compliance requirements of the OMB Uniform Guidance regarding changes in Single Audit requirements. In addition, our partners have conducted training for professional organizations on Uniform Guidance.

Performance Improvement Observations
Providing value- added management letter comments is a priority for Vasquez. Our auditors' and consultants' unique experience enables us to provide meaningful assistance beyond what most audit firms can offer. We do this through many different forms, but primarily by identifying issues before they become major problems for our clients. In addition, we meet with our clients throughout the year to better understand their challenges. As a result, our clients have realized many benefits, including improved operational efficiency, enhanced security, and proactive prevention of potential audit issues.
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 8

State Grant and Other Compliance Audit Services
Vasquez has extensive experience performing state grant compliance audits and reviews for California municipalities, including Transportation Development Act (TDA) audits, Abandoned Vehicle Abatement (AVA) audits, State Controller’s Reports, Measure-specific audits, and compliance engagements required by state oversight agencies. Our professionals are well-versed in California-specific grant requirements, including those issued by the State Controller’s Office (SCO), California Department of Transportation (Caltrans), California Department of Housing and Community Development (HCD), and other state grantor agencies. Recent examples include TDA and AVA audits for the City of Modesto, State Controller’s Reports for the Cities of Modesto, Carson, and West Hollywood, and compliance audits for Community Facilities Districts.

Agreed-Upon Procedures
Vasquez regularly performs agreed- upon procedures (AUPs) engagements for municipalities and government agencies in accordance with AICPA attestation standards (AT-C Section 215). Our AUP experience includes procedures related to GANN Appropriation Limit calculations, Measure fund expenditure compliance, transit fund compliance, community facilities district financial reporting, and grant expenditure verification. This experience directly supports the City’s potential need for AUP and special audit services under this contract.

Operational/Performance Audits
City of Long Beach: Vasquez reviewed accounts payable and purchasing functions across operating departments and centralized processing within the Financial Management Department, including Public Works, Parks, Recreation and Marine, Police, Fire, Airport, Gas and Oil, Harbor, and Water. The engagement focused on identifying internal control improvements for immediate implementation and for consideration in connection with the City’s new financial/H.R. system. We also recommended process efficiencies and highlighted effective controls and procedures that could be replicated across departments. At the City’s request, the scope was later expanded to include accounts receivable, collections, and automated time- recording systems. Our deliverable was a study assessing the internal controls, efficiency, and effectiveness of the City’s accounts payable and purchasing processes, together with key observations and recommendations.

Los Angeles World Airports (LAWA) : Vasquez was engaged by the City of Los Angeles to assess the fiscal operations of the Los Angeles World Airports (LAWA).

The primary objective of this audit was to assess the effectiveness and efficiency of LAWA's fiscal operations and identify opportunities for improvement. The specific audit objectives included: Financial Planning and Risk Management, Long-Term Debt Management and Bond Financing, Revenue Management and Development , Contract Monitoring and Procurement , Capital Asset Management and Inventory Controls, Budget Development and Control , Regulatory Compliance and Financial Reporting, Assessment of the Department's Fiscal and Organizational Structure, and Assessment of Policies and Procedures Over Core Fiscal Activities . Within these functional areas, our study included resolution of audit findings, assessment of LAWA 675
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 9

staff capabilities, information technology review, analysis of accounting policies and procedures, and development of written accounting policy and procedures manual.

Special Studies
Southern California Regional Rail Authority : Vasquez was engaged to perform penetration testing procedures to better protect SCRRA's information system and system components, including Positive Train Control (PTC) Network Control Operations and Train Control Systems, and PCI DSS compliance testing on Ticket Vending Machine networks. The objectives of the penetration testing are to (1) evaluate the protection of SCRRA information technology assets, with a special emphasis on the effectiveness of logical access and system software controls, and (2) provide value to SCRRA's Corporate I.T. system, PTC Network Control Operations and Train Control Systems, and Fare Collection systems by identifying opportunities to strengthen applicable controls significantly.

Retirement System : Vasquez was engaged by CalSTRS to perform a study and develop a comprehensive analytical review model for use in the monthly review process of employer-reported payroll contribution data, review current processes and assist in the development of expanded processes to accumulate data and perform calculations pursuant to Governmental Accounting Standards Board Statement No. 67, Financial Reporting for Pension Plans. Our study also evaluated the current accrual process/methodology and calculations at the employer level, which has a potential impact on the employer's financial statement. This engagement also included evaluation and recommendations for process improvements to the system of internal controls for the employer and employee payroll contribution data submitted by over 1,700 participating employers every month to help ensure the completeness and accuracy of data captured in the agencies' SAP system.

City Internal Audit
Vasquez currently serves as the City of Oxnard's internal auditor, conducting reviews of its processes and other forms of assurance as directed by the Finance and Governance Committee or a majority of the City Council (or the City Manager or the City Attorney pursuant to their delegated powers).

Examples of our scope of services include:

1. Examine all relevant practices vis -a-vis City policies and procedures, State or federal guidelines, best management practices, staffing levels, and proper internal controls for managing risk.

2. Given the overall program goals, examine program outcomes and their efficiency and cost effectiveness.

3. Provide recommendations for potential cost savings.

4. Provide recommendations for improvement.

5. Share preliminary findings and recommendations with program management, the Chief Financial Officer, and the City Manager.

6. Prepare a final written report and present that report to the Finance and Governance Committee and ultimately to the full City Council.

Vasquez provides comprehensive internal audit support services to municipalities, including risk assessments, internal control evaluations, fraud risk assessments, regulatory compliance reviews, and development of internal audit programs. We 676
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Proposal On-Call Financial and Grant Auditing Services 10

currently serve as the City of Oxnard’s internal auditor, conducting reviews directed by the Finance and Governance Committee, City Council, City Manager, and City Attorney. Our internal audit engagements include examinations of policies and procedures, assessment of program outcomes and cost effectiveness, identification of risk areas, and presentation of findings and recommendations to governing bodies.

Additionally, our internal control review experience for the Port of Long Beach, City of Moreno Valley, and City of El Monte demonstrates our ability to assess internal control environments, identify fraud risk, and recommend practical improvements tailored to municipal operations.

Internal Control Reviews
Port of Long Beach: Vasquez was engaged by the Port of Long Beach to review the internal controls of the Port of Long Beach Finance Division's new project budget and control application system, Unifier. The review was focused on the accounts payable function, digital approval, and reporting processes to be provided by Unifier to the Port's Finance Division.

City of Moreno Valley : The City of Moreno Valley engaged Vasquez to review financial practices, identify areas of exposure to fraud, illegal acts, and other irregularities, review financial practices and internal accounting controls, and report identified system and control deficiencies.

City of El Monte : Vasquez was engaged by the City of El Monte to evaluate 1) whether administrative, operating, and maintenance expenditures were properly charged to the Sewer Enterprise Fund pursuant to generally accepted accounting principles and in compliance with the El Monte Municipal Code 3.01, and 2) evaluate and determine if administrative charges necessary for the efficient operation of the Sewer and Water Enterprise Funds, and 3) evaluate and determine whether appropriate administrative, operating and maintenance expenditures have been properly charged to the Water Enterprise Fund pursuant to generally accepted accounting principles for enterprise fund accounting.

3. Staffing Capacity
Total Number of Staff Available for On-Call Assignments Vasquez has more than 150 professionals available to support on- call assignments and actively manages staffing to ensure capacity, meet deadlines, and respond to City needs throughout the year.

Firm’s Ability to Handle Multiple Concurrent Assignments – Project Management
• CCH Axcess Engagement: A project management platform that streamlines audit administration by managing tasks, staff assignments, project templates, and complex workflows across teams and locations.
• ProStaff: A resource planning and scheduling tool that integrates scheduling, planning, and budgeting to help ensure audit tasks are effectively managed, completed on time, and properly documented.
• Oracle NetSuite: A cloud-based accounting system that supports core financial processes, real -time reporting, workflow approvals, role- based access, and comprehensive audit trails.
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 11

Availability of Specialized Staff (e.g., IT auditors, forensic auditors) We have access to specialized personnel who can support assignments requiring expertise beyond core financial and grant auditing services, including IT controls, forensic procedures, fraud risk assessment, internal controls, and grant compliance.

These professionals can be deployed as needed to complement our core team, address assignment -specific requirements, enhance audit quality, and support the City on complex or specialized matters.

Description of Surge Capacity During Peak Periods
Vasquez has the staffing depth and flexibility to respond to peak workloads and urgent assignments. During high-demand periods, we can expand the engagement team with additional personnel to support concurrent assignments. Our resource planning process allows us to monitor workloads, reassign staff as needed, and meet deadlines without compromising quality or responsiveness.

Identification of Any Subcontractors and Their Roles
Vasquez will retain all work applicable to this engagement in-house and will not utilize any subcontractors, subconsultants, or suppliers to complete the scope of services.

C. Project Approach
Vasquez understands that this engagement is structured as an on- call, task-order- based contract where assignments will be initiated through individual Work Authorizations covering a range of services — from financial audits and Single Audits to state grant compliance reviews, agreed- upon procedures, internal audit support, and special studies. Our approach is designed to be flexible, scalable, and responsive to the City’s evolving needs. Rather than applying a one-size-fits-all methodology, we tailor our approach to each Work Authorization based on the nature, scope, complexity, and timeline of the specific assignment.

1. Methodology for As-Needed Assignments
As part of an engagement, we leverage a formal project management methodology to help ensure that all tasks are planned effectively and ultimately completed on time and that any changes in the schedule will be properly documented and authorized.

Embedded within your team are experienced project managers who have strong project management skills. These Vasquez team leaders will provide highly collaborative project management expertise and consultation to the City to ensure no surprises during the engagement. Additionally, Vasquez will continuously look for ways to improve the management and execution of projects . We want to ensure that planning, scheduling, and budgeting are executed properly and in a timely manner.

At each phase of our engagement, our client service standards guide us toward providing an exceptional customer experience – one in which we become a trusted adviser and bring innovative ideas and solutions that deliver value to you.

At Vasquez, we want to build strong relationships with our clients and continually seek ways to ensure our services align with their needs. We believe it is important to strive for continuous improvement in our interactions with and delivery of services to clients. 678
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Proposal On-Call Financial and Grant Auditing Services 12

We do this, in part, by adhering to defined client service standards and seeking client feedback on our performance.

Every engagement presents a different set of challenges. No two organizations are the same, and therefore, we must tailor the project to each organization based on the specific risks identified.

Our methodology is tailored to the specific circumstances of the engagement and is performed by experienced auditors using the process outlined below. For example, in performing an audit, we follow the approach outlined below.

Risk Assessment
The design of an effective audit plan depends on the audit team's ability to identify and assess the risk that the financial statements contain a material misstatement, whether caused by error or fraud. The risk assessment process will include:
• Obtaining an understanding of the City and the environment in which it operates.

This includes efforts to understand the events, conditions, and organizational activities that might reasonably be expected to have a significant effect on the risks of material misstatement. An understanding of the City and the environment will often involve consideration of the regulatory environment, business objectives and strategies, and selection of an application of accounting principles. • Considering information gathered during the engagement acceptance and continuance evaluation, including prior reports, audit planning activities, previous audits, and other non-audit engagements performed for the City. • Inquiring from the audit committee, management, and others within the City about risks of material misstatement.
• Obtaining an understanding of the City's internal controls over financial reporting.

Our audit approach is based on a risk assessment process that is planned and executed by experienced auditors. The results, as depicted below, form the basis for our audit strategy and procedures and ultimately yield practical comments for strengthening internal controls and improving practices, as well as our opinion on the financial statements and our auditor’s reports on internal control and compliance with laws and regulations.
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 13

• Performing analytical procedures, such as a comparison of the City's current financial statement account balances to prior year financial statements and budgeted amounts and/or comparison of current relevant financial ratios to industry ratios or prior year ratios.

Understanding of the City’s Needs and Scope of Services Diversity and Cultural Alignment: The City of Richmond is one of the San Francisco Bay Area’s most diverse communities, with 45.5% of residents identifying as Hispanic or Latino. Vasquez & Company LLP was founded in 1969 by Gilbert R. Vasquez and is one of the largest Hispanic-owned CPA firms in the United States. Our firm’s deep roots in diverse communities align with Richmond’s values of equity and inclusion, and we are committed to the principles reflected in the City’s Business Opportunity Ordinance (RMC Chapter 2.50) and Nondiscrimination Clauses in City Contracts Ordinance (RMC Chapter 2.28). Our bilingual professionals and culturally competent approach to community engagement ensure responsive, inclusive service delivery.

Port of Richmond Experience Alignment : Richmond operates the Port of Richmond, supporting economic development and regional connectivity. Vasquez has direct port audit experience, having served the Port of Long Beach — one of the nation’s busiest seaports — conducting internal control reviews of the Port’s Finance Division, including the Unifier project budget and control application system. This experience with port-related financial systems, capital project controls, and enterprise fund accounting is directly transferable to the City’s Port of Richmond operations.

Transit and Multi -Modal Hub: Richmond’s multi -modal transit hub, connecting BART, Amtrak, and AC Transit, reflects the City’s role as a regional transportation center. Vasquez brings extensive transit audit experience, serving agencies including the Los Angeles County Metropolitan Transportation Authority (LA Metro), Southern California Regional Rail Authority (Metrolink), SunLine Transit Agency, Omnitrans, Gold Coast Transit District, Antelope Valley Transit Authority, and multiple county transportation commissions. Our understanding of transit fund compliance, TDA requirements, and FTA grant administration directly supports the City’s transit-related audit needs.

Municipal Service Complexity: Richmond provides a full range of municipal services, including police, fire, public works, library, storm water, wastewater treatment, recreation, and cultural events — a service delivery model similar to many of the 80+ California municipalities Vasquez currently serves. Our experience auditing cities with comparable service complexity, employee counts (~850 FTE for Richmond), and enterprise fund operations (sewer, wastewater) ensures that our team understands the financial reporting and compliance challenges inherent in a full - service city of Richmond’s size and scope.

Sanctuary City Alignment : Vasquez has reviewed and is fully prepared to comply with the Richmond Sanctuary City Contracting Ordinance No. 12- 18 and has submitted the required Sanctuary City Compliance Statement. Our firm does not provide, and has never provided, data broker or extreme vetting services to ICE or any immigration enforcement agency.
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 14

Fraud Risk Assessment and Detection Support
Vasquez offers fraud risk assessment and detection support led by professionals with specialized credentials, including Certified Fraud Examiner (CFE) certification. Erica Ong, CPA, CFE, Senior Audit Manager, brings targeted expertise in fraud risk evaluation, forensic analysis, and detection procedures. Our fraud assessment approach incorporates the COSO fraud risk management framework and includes evaluation of fraud risk factors, assessment of management override controls, analysis of unusual transactions, and testing of high- risk areas identified through our risk assessment process.

Presentations to City Staff, Management, and/or City Council Vasquez is prepared to present audit results, findings, and recommendations directly to City staff, management, the Finance Department, and/or the Richmond City Council, as requested. Our partners regularly present to governing bodies and audit committees and are experienced in communicating complex financial and compliance matters in clear, accessible terms appropriate for elected officials and non- financial stakeholders.

Developing an Audit Strategy – Audit Methodology
In developing an audit strategy, we may decide to perform tests of the City's internal control over certain systems and processes. We assess the desirability of adopting such a strategy by considering cost/benefit considerations, the volume of transactions, and prior-year control testing results. If test results indicate that the City's internal controls are effective, we may decide to reduce the level of substantive tests that we perform as a basis for our opinion.

Phase I Phase II Phase III Phase IV

Audit
Planning
Completion
• Familiarize ourselves
with operating
environment.
• Perform risk
assessment
procedures.
• Perform preliminary
analytical review.
• Identify major
programs for single
audit testing.
• Develop audit plan.
• Discuss and agree on
financial statement
format.
• Reevaluate the
progress of the audit
and make any
changes on audit
approach and
procedures, if
necessary.
• Advise City personnel
on new accounting
and auditing
pronouncements, if
needed.
• Provide SAS 114
Planning
Communication to
Audit Committee/City
Council.
• Assess internal control
environment.
• Perform IT controls
testing and evaluation.
• Perform fraud evaluation
procedures.
• Evaluate design and
implementation of key
controls.
• Test controls over
financial reporting and
administration of federal
funds.
• Identify internal control
strengths and
weaknesses.
• Draft internal control
management letter
comments.
• Draft auditor’s internal
control report (GAGAS
and Uniform Guidance).
• Plan and perform
substantive audit
procedures,
including
confirmations,
vouching,
reconciliations,
inspections,
observations,
inquiring and
analytical
procedures.
• Perform
substantive
compliance audit
tests over federal
and other
programs.
• Conduct final
analytical review.
• Consider Audit
Evidence
Sufficiency.
• Conclude on critical
accounting matters.
• Perform completion
procedures.
• Perform overall evaluation
of the financial statements
and disclosures.
• Update and finalize
management letter.
• Perform single audit
administrative matters
(Data Collection
Form/Federal Audit
Clearinghouse)
• Conduct exit conference
with management,
including discussion of
proposed audit
adjustments, internal
control and compliance
findings and management
letter.
• Issue auditors’ reports
and management letter.
• Presentation of the audit
results to the those
charged with
Governance.

Substantive
Testing
Internal
Control
Evaluation
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 15

Information Technology (IT) General Controls : IT general controls are pervasive controls within the IT environment. The following types of IT General Controls are typically addressed in our audit approach:
• Logical security (access to programs and data) —includes the components of management governance over Information Technology (policies and procedures, monitoring), application configuration (passwords, service accounts, super users, user identification/authentication), and security of the physical assets. • Change control management —assesses program changes (upgrades, service patches, source code) moved into the production environment, and the processes applied to ensure the appropriate initiation, authorization, segregation, testing, and approval are evident.
• Data backup and recovery—reviews that the data backup process and ability to recover data for the financially significant applications, databases, spreadsheets, and operating systems for the given opinion period are complete, tested, and maintained, including the handling of errors.
• Job processing—tests for the completeness of data interfacing into financially significant applications and the change management processes for handling errors, script changes, and interface edits.
• Security administration —addresses the user access provisioning (new hire onboarding, position/role changes, employee separation) for the financially significant applications, databases, spreadsheets, and operating systems, along with management's review of access for completeness , segregation of responsibilities, and accuracy.

IT Application Controls : IT Application Controls apply to the business processes they support. These controls are embedded within the software applications to prevent or detect unauthorized transactions. When combined with manual controls, application controls verify the completeness, accuracy, authorization, and validity of processing transactions. Our methodology for assessing application controls is as follows:
• Define materiality by the system, such as utility billing, cashiering, purchasing and disbursements, revenues, payroll, and asset management, using business process mapping as a starting point.
• Map various transaction types to identify key controls and determine if the control is an application control or a manual control.
• Utilize our proprietary questionnaires to help verify and test various automated controls.
• Through inquiry, review of written policies and procedures, and on- site testing, evaluate application security controls, which are controls to verify that minimum access to applications is allowed for individuals to perform their job. • Through inquiry, review of written policies and procedures, and on- site testing, evaluate input controls that ensure that transactions are initially recorded, entered, and accepted by the application accurately and completely. • By developing and testing a sample of transactions, evaluate processing controls, which ensure that transactions are processed by the application programs accurately and completely.
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City of Richmond
Proposal On-Call Financial and Grant Auditing Services 16

• Through inquiry and review of written policies and procedures, evaluate output controls, which ensure that output is complete and is delivered (standard or customized) to the appropriate parties in an appropriate manner. • Through inquiry, review of written policies and procedures, and tests of a sample of transactions, evaluate interface controls, which ensure that transactions between multiple systems are secure, and integrity of the information transmitted is maintained, accurate and complete.

Management Letter: After our audit, separate from any significant internal control deficiencies or items of noncompliance we may have identified and included in the respective auditors' reports, we will also provide our comments and observations for improvements to operating, accounting, and business practices. The diverse experience of our personnel and the fresh perspectives of our team members, combined with their independent and objective viewpoints, will likely yield valuable information. The findings and other comments will contain, as warranted and appropriate:
• Specific recommendations for improving accounting practices and procedures and the internal accounting and administrative controls.
• Comments on the design, controls, and audit trails of new and redesigned automated systems and suggestions to improve processing methods and procedures.
• Suggestions for operational improvements or cost efficiencies noted during our examination.
• Comments relative to ensuring compliance with the applicable laws, rules, and regulations, including Office of Management and Budget (OMB) and U.S.

Government Accountability Office (GAO) guidance and regulations. • Comments regarding the implementation of the new GASB pronouncements. • Other comments, recommendations, or observations regarding best practices that we believe may be of interest.

Federal Grant, State Grant, and Other Compliance Audit Services Approach We will utilize an integrated audit approach if a single audit is required. This means we will coordinate the Single Audit testing of major federal programs with the testing of internal controls and systems in conjunction with the financial statement audit. Each major program requires a separate opinion on compliance with federal rules and regulations. The scope of our testing will be sufficient and specific enough to allow opinions on each of the City’s major programs. In addition, we will perform risk assessment procedures, including:
• Review of prior years' reported findings.
• Consider the extent of continuing or new personnel assigned to administer each major federal program.

Our procedures for testing major federal programs will be performed as follows:
• Hold a planning meeting with the accounting managers and grant administrators. • Make a preliminary assessment of the condition of the records and controls and determine the procedures necessary to document the systems. 683
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Proposal On-Call Financial and Grant Auditing Services 17

• Obtain copies of the grant agreements under which federal financial assistance is provided.
• Document any program -specific compliance requirements in the agreements beyond those included in the OMB Compliance Supplement. • Review reports completed to meet the federal financial reporting requirements. • Document our understanding of program requirements and other laws and regulations.
• Establish detailed work plans and audit timetables in conjunction with management.
• Schedule regular status meetings to monitor the audit process. • Review the inventory of grants and other federal and state assistance. • Test the completeness and accuracy of the schedule of expenditures of federal awards.
• Examine external, state, and federal audit reports for control weaknesses, compliance exceptions, or questioned costs.

Approach to Internal Audit Engagements
Vasquez & Company LLP (“Vasquez”) understands that the City of Richmond (“City”) is seeking qualified firms to provide as -needed internal audit support services, including risk assessments, internal control evaluation, fraud risk assessment and detection support, internal audit program development assistance, regulatory compliance reviews, and compliance monitoring. Our approach is tailored, risk-based, and grounded in applicable professional standards. Each engagement is designed to address the City’s specific risks, governance structure, regulatory environment, and operational priorities, with the goal of delivering practical, actionable recommendations that strengthen internal controls, improve efficiency, and safeguard public resources.

Phased Internal Audit Approach
Phase 1: Engagement Initiation and Scoping
Each engagement begins with a focused scoping process to define objectives, schedule, deliverables, and communication protocols before fieldwork begins.

Key activities include:
• Review of the City’s requested scope, work authorization, timeline, deliverables, and assignment-specific requirements
• Entrance conference with City management and designated staff • Confirmation of final scope, assumptions, schedule, exclusions, and budget • Independence confirmation in accordance with GAGAS and IIA Standards • Collection and review of preliminary background information, including prior reports, policies, organizational charts, corrective action plans, and relevant financial or operational data
• Development of the engagement work plan, milestones, staffing assignments, and reporting protocols
Phase 2: Risk Assessment and Audit Planning
Our planning process is designed to identify and prioritize risks so that audit resources are focused on the areas of greatest significance to the City. 684
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Proposal On-Call Financial and Grant Auditing Services 18

Key activities include:
• Entity-level risk assessment, including governance, strategic objectives, regulatory requirements, financial condition, and external factors • Interviews with management and key stakeholders to identify enterprise-wide risks and concerns
• Department- or process-level risk assessment for areas within the engagement scope
• Development of a risk-based audit plan identifying objectives, procedures, testing methodologies, and expected deliverables
• Allocation of partner, manager, senior, staff, and specialist resources based on the complexity and risk profile of the engagement
• Preparation of tailored audit programs aligned with applicable standards and the COSO framework
Phase 3: Fieldwork and Testing
During fieldwork, we gather and evaluate audit evidence through interviews, document review, walkthroughs, observation, data analysis, and testing procedures designed to provide comprehensive yet efficient coverage.

Key activities include:
• Internal control evaluation using the COSO Internal Control – Integrated Framework
• Transaction and compliance testing to assess whether controls are functioning as intended and whether activities comply with applicable requirements • IT general controls assessment, including access security, change management, backup and recovery, and system processing controls
• Fraud risk assessment, including consideration of fraud risk factors, anti -fraud controls, and red flags
• Interviews, process walkthroughs, and observations to understand actual practices and identify control points
• Data analytics using IDEA and other tools to identify anomalies, trends, outliers, and other indicators of control weaknesses, noncompliance, or fraud Phase 4: Analysis, Reporting, and Recommendations
Our reporting process is designed to communicate results clearly, support accountability, and facilitate timely corrective action.

Key activities include:
• Root cause analysis to identify the underlying causes of findings • Development of findings using the condition, criteria, cause, effect, and recommendation format
• Preparation of a draft report for management review and response • Discussion of findings and recommendations with responsible parties to confirm accuracy and obtain corrective action plans
• Issuance of a final report that includes an executive summary, detailed findings, recommendations, management responses, and risk prioritization • Presentation of results to the City Council, Audit Committee, or other governance body, if requested
• Exit conference to discuss final results and next steps 685
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Proposal On-Call Financial and Grant Auditing Services 19

Phase 5: Follow-Up and Continuous Improvement
Our services extend beyond report issuance to help ensure corrective actions are implemented, and improvements are sustained over time.

Key activities include:
• Follow-up on prior findings to verify implementation of corrective actions • Review of supporting evidence such as updated policies, forms, system changes, and training records
• Documentation of lessons learned and identified best practices • Knowledge transfer and on- the-job guidance to help City staff strengthen risk management and internal control practices
Additional Internal Audit Support Services
Fraud Risk Assessment and Detection Support
Vasquez recognizes the importance of protecting public funds through proactive fraud risk management. Our fraud risk services are designed to help the City identify, assess, and mitigate fraud risks across operations.

Our support includes:
• Structured fraud risk assessments based on the fraud triangle: pressures, opportunities, and rationalizations
• Evaluation of anti -fraud controls such as segregation of duties, approvals, reconciliations, physical safeguards, and whistleblower mechanisms • Data analytics for anomaly detection, including duplicate payment testing, vendor analysis, ghost employee testing, journal entry review, procurement trend analysis, and other targeted procedures
• Fraud awareness training for City management and staff, upon request • Investigation support, if separately authorized, including evidence preservation guidance, forensic data analysis, witness interviews, loss quantification, and reporting for legal counsel or law enforcement referral Internal Audit Program Development Assistance
If the City wishes to build or enhance its internal audit function, Vasquez can provide practical support to help establish a sustainable, standards -based internal audit program.

Our services include:
• Internal audit charter development or updates
• Risk register development and prioritization
• Preparation of a multi-year, risk-based audit plan
• Development or enhancement of internal audit policies and procedures • Establishment of a quality assurance and improvement program framework consistent with IIA Standards
Regulatory Compliance Reviews
Vasquez’s internal audit services include evaluating compliance with applicable laws, regulations, policies, and grant requirements.

Our compliance review capabilities include:
• California Government Code requirements related to financial management, budgeting, procurement, contracting, and public disclosure 686
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Proposal On-Call Financial and Grant Auditing Services 20

• City Charter, municipal code, and adopted administrative policies and procedures • Federal and state grant compliance, including Uniform Guidance requirements • Procurement and contracting regulations, including competitive bidding, sole- source justification, contract administration, and change order management • Brown Act compliance, including open meeting, agenda posting, and public access requirements
• Other regulatory areas identified during the engagement, such as Proposition 218, GANN Limit, prevailing wage, FPPC Form 700, Public Records Act, and ADA compliance
Deliverables
The following summarizes the key deliverables associated with each phase of the engagement:

Phase 1: Engagement Initiation and Scoping
• Executed Work Authorization
• Engagement work plan and timeline
• Communication and progress reporting protocols
• Independence confirmation
• Preliminary information request list
Phase 2: Risk Assessment and Audit Planning
• Entity-level and process-level risk assessment
• Risk-based audit plan
• Tailored audit programs
• Staffing and resource allocation plan
Phase 3: Fieldwork and Testing
• Internal control evaluation
• Transaction and compliance testing results
• IT general controls assessment
• Fraud risk assessment results
• Data analytics results and exception reports
• Periodic status updates
Phase 4: Analysis, Reporting, and Recommendations
• Draft internal audit report
• Management responses and corrective action plans
• Final internal audit report
• Executive summary presentation, if requested
• Exit conference summary
Phase 5: Follow-Up and Continuous Improvement
• Follow-up report on prior findings
• Corrective action status tracker
• Lessons learned summary
• Knowledge transfer documentation and training materials 687
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Deliverables may be refined based on the scope and objectives of each Work Authorization.

Quality Assurance
Vasquez is committed to delivering high- quality professional service on every engagement. Our quality assurance practices are integrated throughout the engagement lifecycle and include the following:
• Engagement Quality Control Review. Internal audit engagements undergo multi-level review by the engagement manager and engagement partner, with an independent quality review applied to higher-risk engagements where appropriate. • Partner Involvement. The engagement partner will remain actively involved from planning through report issuance, including review of key workpapers and findings and participation in entrance and exit conferences. The partner assigned to this engagement will be Roger A. Martinez, CPA, who has more than 20 years of experience serving governmental entities.
• Peer Review Results. Vasquez undergoes triennial peer review under AICPA standards. Our most recent peer review resulted in a rating of “Pass,” the highest rating available.
• Continuing Professional Education. Engagement team members satisfy applicable CPE requirements of GAGAS, the IIA, and State Boards of Accountancy, including training in governmental auditing, fraud, and internal audit methodology.
• Client Feedback and Continuous Improvement. Following each engagement, we obtain client feedback regarding quality, responsiveness, and satisfaction, and we use that feedback to improve future engagements.

Consulting Approach
To meet the overall objective of the engagement, we will perform a top- to-bottom risk assessment of the current financial reporting processes, written and non- written policies and procedures, key internal control processes, including management practices, and other performance measurements as appropriate to the circumstances. After the data gathering and risk assessment process, the high- risk areas identified and agreed upon with the City will be subject to testing and analysis.

Review
background
information
Draft
and
final
reports

RECOMMENDATIONS
Key issues,
concerns,
and
expectations
Questionable
positions
Organizational
issues
Service delivery
options
Manager/
Supervisor
- Perceptions
- Strengths
- Weaknesses
- Needs
Options Analysis
- Pros/Cons
- Fiscal impacts
- Implementation
issues
- Staffing impacts
Client feedback
- Refinements
Conduct
interviews
with senior
management
and
shareholders
Conduct
internal
assessment:
- Organization
- Staffing
Conduct
detailed
manager/
supervisor
interviews
Conduct
design and
implementation
testing
analysis;
evaluate
results
Present
preliminary
findings and
recommendation

DATA COLLECTION

AND RISK

ASSESSMENT

TESTING &

ANALYSIS
Outputs/
Deliverables
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Best Practices
We will utilize professional standards relevant to the specific engagement to perform engagements for the City, such as the Generally Accepted Government Auditing Standards (GAGAS), which provide a framework for conducting audits of government entities, programs, activities, and functions. It covers:
• Financial Audits
• Performance Audits
• Attestation Engagements
We will comply with these standards for all engagements, including:
• Risk Assessments
• Internal Control Audits
• Performance and Operational Audits
• Follow-up Reviews
• Additional Relevant Standards
We will also use the COSO Framework for internal control evaluations and risk assessments, referencing its principles to demonstrate alignment with best practices.

Approach to Scoping and Initiating Work Authorizations (WAs) For each as-needed assignment, Vasquez will begin by reviewing the City’s requested scope, objectives, timeline, deliverables, and any assignment -specific requirements.

We will confer with the City’s designated staff to confirm expectations, identify key risks and dependencies, determine the appropriate level of effort, and align staffing resources with the nature of the assignment. Before work begins, we will confirm the final scope of services, deliverables, schedule, assumptions, and not -to-exceed budget for the applicable Work Authorization to help ensure a clear and efficient project launch.

Process for Reviewing Scope and Refining Deliverables
When the City provides a draft scope or preliminary assignment parameters, we will review the requested services in detail and work collaboratively with City staff to clarify priorities, confirm required deliverables, identify any exclusions or constraints , and refine the work plan as needed. This front -end coordination helps ensure that each assignment is appropriately scoped, that deliverables are practical and responsive to the City’s needs, and that expectations are aligned before fieldwork or testing begins.

Approach to Pricing Individual Assignments
Our approach to pricing individual assignments are based on our estimates of the time needed to complete the project at our standard hourly rates. Our standard hourly rates vary according to the degree of responsibility involved and the level of experience of the personnel assigned to your audit.

Approach for Managing Changes in Scope and Budget Controls.

Vasquez will manage each assignment against the approved scope, timeline, and not- to-exceed amount established in the Work Authorization. We will monitor hours incurred, progress against milestones, and budget utilization throughout the engagement. If we identify a potential change in scope, schedule, or level of effort, we 689
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will promptly notify the City, discuss the reason for the change, evaluate options, and obtain written authorization before performing material out -of-scope work. This approach supports transparency, cost control, and alignment with the City’s assignment-specific objectives.

Approach to Coordination with City Staff and Departments Our audit approach assumes that representatives of the City staff will fully participate in the planning, fieldwork, and completion of the audit process. Full participation means that the City will provide the resources necessary to allow Vasquez to complete the projects in a timely and effective manner while meeting your deadlines. We anticipate that the management and staff of the City will participate and assist in the following areas:
• Participating in planning sessions to provide a perspective on projects. • Providing the necessary documentation to support our procedures. • Participation in fact -finding interviews with various City staff and consultants, as necessary.
• Encouraging the free exchange of information between the City and Vasquez. • Committing to open communication throughout the year-round audit approach and interaction with the auditors.
• Providing open access to the City management.
• Timely responses to information requests and audit resolution issues.

2. Approach to Meeting Deadlines
Project Scheduling and Timeline Management Practices
We manage schedule and quality through dedicated engagement leadership, clear escalation paths, recurring status check -ins, and secure document exchange with real-time tracking of open items.

Our Tools Used to Track Progress and Deliverables
We use a secure, technology -enabled audit platform to streamline workflow and evidence management, including CCH Axcess Engagement (workpapers/workflow), Citrix ShareFile and Microsoft 365 (secure collaboration), and analytics tools (IDEA/DataSnipper and, when applicable, Harvest Valuations) to increase coverage, improve audit evidence, and reduce rework.

Please also refer to the subsection: Firm’s Ability to Handle Multiple Concurrent Assignments regarding our Project Management and Prostaff tools.

Communication Protocols and Approach for Handling Delays or Unforeseen Issues
Resolving Problem Escalation, Response Time, and Problem Resolution Goals Vasquez considers it vital to keep the City apprised of progress throughout engagements. Our team will hold routine meetings with the City to discuss potential 690
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issues that may arise during our fieldwork. We will also meet with the assigned City personnel as soon as practicable upon receiving the engagement award to discuss planning procedures and the schedule of progress meetings.

We will collaborate t hroughout the engagement . We will discuss the results of our procedures, whether it is a potential adjustment, internal control, compliance, or any other type of exception, with the City to ascertain that our understanding of the facts and circumstances is accurate and complete. Each exception will be:
• Presented in writing with a clear description of the nature of the matter. • All communications and supporting schedules are transmitted through secure, encrypted portals with role- based access controls to maintain confidentiality and data integrity.
• We provide structured reporting of internal control matters and operational observations to management and those charged with governance, when appropriate. Comments are presented using a clear framework outlining condition, criteria, cause, effect, and recommendation, along with management’s response. • Recommendations are directed to the appropriate responsible personnel within the City’s management structure—and include practical, risk-based guidance tailored to the regulatory environment of the City.
• We conduct entrance and exit conferences, provide required written governance communications prior to report issuance, and formally present results to ensure transparency, accountability, and continuous improvement.

Vasquez has never encountered an issue that we could not resolve to our client’s satisfaction. In the event that issues are encountered, our approach to resolving technical matters (a) among engagement personnel and (b) between the firm and its clients is as follows:
a) Among engagement personnel: To resolve technical disagreements, the engagement team will conduct a series of discussions and, if necessary, perform in-depth research and consultation. The firm will involve a technical partner as needed and, when appropriat e, escalate matters to authoritative bodies such as AICPA or GASB for audit and accounting guidance.
b) Between the firm and the client: The client and the firm will engage in collaborative discussions, supported by thorough research to ensure our conclusions are well - supported. We will continue discussions with the client until the matter is resolved.

In the rare event that an issue remains unresolved, it will be documented as an accounting disagreement. However, based on our experience, we have never had an unresolved accounting disagreement.

We also understand that the City’s operational environment or reporting needs may change. Should the project scope evolve due to new programs, funding sources, regulatory updates, or organizational changes, we will work collaboratively with management to reassess risks, adjust our audit plan, and ensure the scope remains aligned with professional standards and the City’s objectives.

Commitment to Meeting Regulatory or Grant-Related Deadlines We are committed to meeting all agreed-upon deadlines. In doing so, we structure our audit approach to identify issues early, ensure timely completion, and avoid last - 691
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minute surprises. This enables us to adhere to statutory filing deadlines, such as those required for the City’s audits.

D. Key Personnel

1. Resumes
Our senior engagement team members are responsible for ensuring the delivery of quality work. They will regularly meet with you, answer questions, provide guidance, and help ensure that issues are identified and resolved promptly.

Vasquez has built its reputation on close
partner involvement and strong client
relationships. However, the ultimate success
of our client relationships is largely
attributable to one key component – our
people. Our engagement teams are
structured with extensive partner involvement.

As a result, our average partner -to-staff
leverage ratio is higher than most other firms.

As a result, our budgeted hours include higher
partner involvement than what you may have experienced in the past.

Beyond partner leadership and support, our services are only as good as the people doing the bulk of the work daily. Therefore, we are committed to providing a staff resource pool that embodies the attributes you expect, including technical expertise , government knowledge, and soft skills such as respect, empathy, and timely responses to questions.

Engagement Team
All "key" engagement team members are properly licensed Certified Public Accountants in California. A synopsis of the team members and their respective roles is as follows.

Team Member Role
Roger A. Martinez, CPA
Lead Partner

Roger Martinez, Vasquez Partner and Audit
Practice Leader, with over twenty-five (25) years of
public accounting experience, will lead the service
delivery teams and provide technical assistance as
appropriate.

Cristy A. Canieda, CPA,
CGMA
Partner

Cristy Canieda, Vasquez Partner and Government
Practice Leader, with over thirty (30) years of public
accounting experience, is one of the partners that
will lead audit and attestation engagements for the
City. She will
review and evaluate fieldwork and
reports. Cristy is a government specialist and
serves as a Technical Reviewer for the GFOA
Certificate of Excellence in Financial Reporting
Program.
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Team Member Role
Elisa Stilwell, CPA
Partner

Elisa Stilwell, Vasquez Partner and Northern
California Practice Leader, formerly with KPMG,
with over thirty (30) years of public accounting
experience, will lead the service delivery team s,
supervise staff in performing consulting
engagements, and provide technical assistance as
appropriate.

Michelle De Guzman
Director of Technology
Services

Michelle De Guzman Vasquez, Director of
Technology Services, with over twenty -five (25)
years of experience in enterprise value creation
through IT -enabled business transformation and
global program leadership, will oversee IT
engagements for the City . Michelle brings
extensive experience guiding organizations
through complex change initiatives that strengthen
operating models, enhance governance, risk, and
compliance, and improve enterprise performance
at scale.

Venus Sarmiento
Audit Director
Venus Sarmiento, Vasquez Director, will lead
services, supervise the auditors in performing audit
and attestation engagements, and provide
technical assistance as needed.

Rhoda Dollaga, CPA
Senior Audit Manager

Rhoda Dollaga, Vasquez Senior Audit Manager,
with nine (9) years of public accounting experience,
will work closely with the Lead Partner to plan,
coordinate, and review the fieldwork for the City’s
annual financial and compliance audits. In addition,
she will manage the day -to-day activities and task
accomplishments, monitor progress, and ensure
schedule compliance.

Samuel Tolentino, CPA
Senior Audit Manager

Samuel Tolentino, Vasquez Senior Audit Manager,
formerly with PwC, EY, and KPMG, with fifteen (15)
years of public accounting experience, will work
closely with the Lead Partner to plan, coordinate,
and review the fieldwork for the City’s annual
financial and compliance audits. In addition, he will
manage the day -to-day activities and task
accomplishments, monitor progress, and ensure
schedule compliance.
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Proposal On-Call Financial and Grant Auditing Services 27

Team Member Role
Erica Ong, CPA, CFE
Senior Audit Manager

Erica Ong, Vasquez Senior Audit Manager,
formerly with EY, with over ten (10) years of public
accounting experience, will work closely with the
Lead Partner to plan, coordinate, and review the
fieldwork for the City’s engagements. She will
manage the day -to-day activities and task
accomplishments, monitor progress, and ensure
schedule compliance.

Jason Tagasa, CISA
IT Audit Senior Manager

Jason Tagasa, Vasquez IT Audit Senior Manager,
formerly with EY, with over ten (10) years of
experience in IT consulting and auditing, will
perform audit procedures pertaining to the City's
financial systems and Information Technology.

Jason's IT risk- based controls assessment
approach for evaluating and testing internal
controls provides added assurance to
management and the Governing Board.

Jerick Sanchez
Audit Manager
Jerick Sanchez, Vasquez Audit Manager, formerly
with EY and with over eleven (11) years of public
accounting experience, will manage day -to-day
activities and task completion , monitor progress,
and ensure schedule compliance. He will also
ensure ongoing, timely communication across all
engagement team levels to maintain the smooth
operation of our audit process.

Mary Tanglao
Audit Supervisor

Mary Tanglao, Vasquez Audit Supervisor, formerly
with EY and with ten (10) years of public accounting
experience, will work closely with the Senior Audit
Manager to plan, coordinate, and review fieldwork.

In addition, she will supervise the day -to-day
activities and task accomplishments, monitor
progress, and ensure schedule compliance.

Please refer to Appendix 1 for the proposed key personnel’s resumes. 694
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E. Relevant Experience
Client Contact Brief Service/Engagement Description Engagement Partners
Client/Agency Name:

City of Modesto
Type of Agency:

City government
Contact Name and Title:

DeAnna Christensen,
Director of Finance
Address:
1010 Tenth Street, Suite
6600
Modesto, CA 95354
Email:
dachristensen@modestogo
v.com
Phone Number:
(209) 577-5387

Project description, scope of
services, and type of audit
performed: Annual Financial,
Compliance Audit, Single Audit
(Uniform Guidance), Transportation
Development Act (TDA) Audit,
Abandoned Vehicle Abatement (AVA)
Audit, GANN Limit, Measure H Audit,
Community Facilities Districts Audits,
State Controller's Report, and Audits of
the Following Joint Powers Agencies -
Tuolumne River Regional Park and
Modesto-Ceres Fire Protection
Agency. GFOA Awardee. 1,343
Hours.

These reports were prepared in
compliance with GASB requirements.

Contract Amount: $153,900
Duration/Dates of Service: FY 2023
to Current
C. Canieda
Lead Partner
R. Dollaga
Audit Senior
Manager
J. Tagasa
IT Audit
Manager
Client/Agency Name:

City of Carson
Type of Agency:

City government
Contact Name and Title:

William Jefferson,
Finance Director
Address:
701 Carson St b24,
Carson, CA 90745
Email:
[email protected]
Phone Number:
(310) 952-1700
Project description, scope of
services, and type of audit
performed: Annual Financial and
Compliance Audit, Single Audit
(Uniform Guidance), State Controller's
Report, AQMD Fund Audit, Measure W
Audit. GFOA Awardee. 1,000 Hours
These reports were prepared in
compliance with GASB requirements.

Contract Amount: $93,000
Duration/Dates of Service: FY 2021
to Current
C. Canieda
Lead Partner
J. Tagasa
IT Audit
Manager
Client/Agency Name:

City of Norwalk
Type of Agency:

City government
Contact Name and Title:

Jana Stuard, Finance
Director
Address:
12700 Norwalk Blvd,
Norwalk, CA 90650
Project description, scope of
services, and type of audit
performed: Annual Financial and
Compliance Audit, Single Audit
(Uniform Guidance), GANN
Appropriation Limit, Transit Fund Audit,
Financing Authority Audit, Childcare
Program Audit, JPA Audit, and
Management Letter. GFOA Awardee.
900 Hours
C. Canieda
Lead Partner
R. Dollaga
Audit Senior
Manager
J. Tagasa
IT Audit
Manager
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F. Fee Structure
Price Proposal Assumptions
Our fees for the services outlined in this proposal are based on the assumption that unexpected circumstances will not be encountered during the audit, along with the following:

1. Staff is available to answer questions and provide supporting documentation within the agreed timeframe.

2. Audit evidence is provided in an electronic format, and audit fieldwork procedures are conducted primarily remotely.

Client Contact Brief Service/Engagement Description Engagement Partners
Email:

[email protected]
Phone Number:
(562) 929-5748
These reports were prepared in
compliance with GASB requirements.

Contract Amount: $96,000
Duration/Dates of Service: FY 2022
to Current
Client/Agency Name:

City of Simi Valley
Type of Agency:

City government
Contact Name and Title:

Marvin Lopez, Finance
Director
Address:
2929 Tapo Canyon Rd,
Simi Valley, CA 93063
Email:

[email protected]
Phone Number:
(805) 583-6803
Project description, scope of
services, and type of audit
performed: Annual Financial and
Compliance Audit, Single Audit
(Uniform Guidance), GANN
Appropriation Limit, Simi Valley Library
compliance, Public Service Center for
Sanitation and Waterworks
Compliance, and Management Letter.

GFOA Awardee. 600 Hours
These reports were prepared in
compliance with GASB requirements.

Contract Amount: $78,189
Duration/Dates of Service: 2015 to
Current
C. Canieda
Lead Partner
R. Dollaga
Audit Senior
Manager
J. Tagasa
IT Audit
Manager
Client/Agency Name:

City of West Hollywood
Type of Agency:

City government
Contact Name and Title:

Karen Bareng,
Accounting Manager
Address:
8300 Santa Monica Blvd.,
West Hollywood, CA
90069
Email:
[email protected]
Phone Number:
(323) 848-6825
Project description, scope of
services, and type of audit
performed: Annual Financial,
Compliance Audit, Single Audit
(Uniform Guidance), GANN Limit, State
Controller’s Report. GFOA Awardee.
600 Hours
These reports were prepared in
compliance with GASB requirements.

Contract Amount: $57,369
Duration/Dates of Service: 2021 to
Current
C. Canieda
Lead Partner
R. Dollaga
Audit Senior
Manager
J. Tagasa
IT Audit
Manager
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3. No instances of fraud that will require additional procedures.

4. Vasq uez will assist in the preparation of the City’s financial statements. The City will provide the necessary information to support the financial statements and will designate an individual with suitable skills, knowledge, and experience (SKE) to oversee the service.

5. M ajor program determination will depend on the City’s federal expenditures, and the number of programs tested each year may vary. As such, additional fees may be required depending on the number of major programs.

6. The information provided is substantially complete and correct for the year under audit.

7. Other unforeseen events, such as contractual difficulties with suppliers, third- party service providers, or clients.

8. Hourly Rates by Classification
Our standard hourly rates are as follows:

Personnel Category
Standard
Hourly Rate
Discounted
Hourly Rate Discount
Partner/Principal $ 375 $ 295 $ 80 Manager/Supervisor 225 165 60
Senior Auditor 175 125 50
Staff Auditor 140 100 400
Specialists, if applicable TBD TBD TBD

9. Sample Cost Estimate
Sample Cost Estimate for Typical Assignments
City Financial Audit $ 68,575
State Grant Audit $ 7,500
Federal Grant Audit $ 8,000
Compliance Audit $ 7,500
Internal Audit Review $ 32,200

Additional major fund for City Financial Audit $ 3,000 Additional major program for Federal Grant Audit $ 5,000 The above estimates are illustrative and based on the following assumptions: (1) the City provides timely access to records and designated staff; (2) the scope reflects a mid-complexity engagement typical for a city of Richmond's size (~115,000 population, ~850 employees); (3) no material fraud or irregularities are encountered requiring expanded procedures; (4) one major federal program is subject to Single Audit testing; and (5) fieldwork is conducted primarily on- site with remote support.

Actual hours and fees will be determined on a per-assignment basis through the Work Authorization process and may vary based on scope, complexity, and timing.

10. Additional Fees
Our out-of-pocket expenses are presented in our total all-inclusive maximum Price.

All expense requirements will be charged against the total all-inclusive maximum price submitted by the firm.
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11. Rate Stability and Escalation
The annual cost escalation represents a 3% inflation increase. Adjustments to the scope of the audit that fall outside our agreed- upon service structure will be billed at our standard hourly rates or calculated based on the estimated number of hours to complete the additional scope.

G. Value Added Services
As a regional firm with former partners and managers from international accounting firms, we offer a superior service characterized by timely, personalized attention. Our professionals deliver innovative yet practical solutions that help clients gain a competitive advantage. The following represents a partial list of benefits that would be available to the City as a client of the firm:
• Specialty and expertise in financial, compliance, internal, and performance audits. • Knowledge of Government "best practices".
• Extensive partner involvement.
• Practical information about current trends.
• Routine consultation throughout the year.
• Cutting-edge technology is utilized to minimize audit costs for you. • Quality assurance is built into all aspects of the engagement, from staffing to planning, execution, and reporting.

H. Contractor Assignment of Sub-Contract
Vasquez does not intend to subcontract any portion of the resulting contract and will retain all work in -house. In the event we have to implement a subcontracting arrangement, we will describe our process for selecting such subcontractors and the quality control measures that we employ to ensure that any subcontractor complies with the provisions of the contract with the City.

I. P revious Contract with the City of Richmond
Independence
Vasquez meets the independence requirements of the auditing standards generally accepted in the United States of America and the Government Auditing Standards , published by the United States General Accounting Office ("Yellow Book"), as they relate to the City.

Conflict of Interest
Our conflict identification process found no interests or relationships that would be deemed adversarial to the City. Vasquez has had no engagements with the City of Richmond for the past three (3) years.

J. E xceptions to this Request for Proposals
Section J intentionally omitted. Pages 32-40 of proposal removed. 698
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Appendix 1 – Resumes
ROGER A. MARTINEZ, CPA
Partner, Audit Practice Leader
Tel: 213-873-1703
Email: [email protected]
Years of Experience: Twenty-five (25) years

Areas of Expertise
Roger’s areas of expertise overseeing all aspects of financial and compliance audits including internal control reviews and Single Audits performed in accordance with Office of Management and Budget Uniform Guidance, program-specific audits, financial statement reviews, and forecasts to government agencies.

Representation of Experience
• City of Long Beach
• City of Vernon
• City of Adelanto
• City of Cudahy
• City of El Monte
• City of Huntington Park
• City of Norwalk
• City of La Puente
• University of California System
• Alameda Corridor – East
Construction Authority
• Alameda Corridor Transportation
Authority
• California State University
System
• California State Teachers’ Retirement System
• California State Treasurer’s Office
• Los Angeles County Employees Retirement Association
• Los Angeles County Metropolitan Transportation Authority • Los Angeles Unified School District
• Los Angeles Water and Power
• Los Angeles World Airports
• Los Angeles Community College District
• Metropolitan Water District of Southern California
• Port of Los Angeles
• San Gabriel Valley Council of Governments
• San Gabriel Basin Water Quality Authority
• San Joaquin Transit Agency
• Southern California Regional Rail Authority
• SunLine Transit Agency
Professional Background and Affiliations
Roger is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the Los Angeles Chamber of Commerce, and the Association of Latino Professionals in Finance and Accounting. He has held many board memberships with private companies and nonprofit organizations. He is currently on the Advisory Board for the Salvation Army and Los Angeles County Medical Association.

Educational Background
Roger received his Bachelor of Arts , Major in Economics and Minor in Accounting from the University of California, Los Angeles. He remains current on accounting matters by attending conferences and continuing education courses applicable to governmental accounting and financial reporting, as well as federal and state regulatory matters and auditing requirements. He maintains compliance with the continuing education requirements of the AICPA and the California Board of Accountancy. 699
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CRISTY A. CANIEDA, CPA, CGMA
Partner, Government Practice Leader
Tel: 213-873-1720
Email: [email protected]
Years of Experience: Over thirty (30) years

Areas of Expertise
Cristy’s areas of expertise include overseeing all aspects of financial and compliance audits including internal control reviews and Single Audits performed in accordance with Office of Management and Budget Federal Uniform Guidance, program specific audits, financial statement reviews, forecasts and projections to government agencies; preparation of comprehensive annual financial reports, State Controller’s reports.

Prior Experience
• City of Baldwin Park
• City of Carson
• City of Culver City
• City of El Monte
• City of Hawthorne
• City of Huntington Park
• City of Long Beach
• City of Lynwood
• City of Montebello
• City of Moreno Valley
• City of Norwalk
• City of Pico Rivera
• City of Simi Valley
• City of Torrance
• City of West Hollywood
• Coachella Valley Association of Governments
• Community Development Commission of Los Angeles County • Imperial County Local Transportation Authority
• Jurupa Community Special District
• La Habra Heights Water District
• La Puente Valley County Water District
• Los Angeles Community College District
• Los Angeles County Metropolitan Transportation Authority • Orange County Water District
• Rancho California Water District
• San Gabriel Valley Council of Governments
• Southern California Association of Governments
• SunLine Transit Agency
• Upper San Gabriel Valley Municipal Water District
• Water Replenishment District of Southern California
Professional Background and Affiliations
Cristy’s professional background includes Diehl, Evans & Company and Audit Manager and Manager, Tech. Standards and Continuing Education with PwC. She is a Certified Public Accountant licensed to practice in the State of California.

Educational Background
Cristy received her Bach elor of Science in Accountancy and Associate in Government Auditing from Enverga University and her Master’s in Business Administration from Ateneo Graduate School of Business.

She remains current on accounting matters by attending conferences and continuing education courses which are heavily focused on subjects applicable to governmental accounting and financial reporting, as well as federal and state regulatory matters and auditing requirements. She maintains compliance with the continuing education requirements of the AICPA and the California Board of Accountancy. 700
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 43

ELISA STILWELL, CPA
Partner
Tel: (213) 873-1721
Email: [email protected]
Years of Experience: Over thirty (30) years

Areas of Expertise
Elisa’s areas of expertise include overseeing all aspects of financial, performance, and compliance audits, including internal control reviews and Single Audits performed in accordance with Office of Management and Budget Uniform Guidance , program-specific audits, special studies and forecasts, and projections to large complex governmental entities in California.

Representation of Experience
• City and County of Honolulu
• City of Anaheim
• City of Moorpark
• City of Oxnard
• City of Pasadena
• City of San Buenaventura
• City of San Diego
• City of Santa Barbara
• City of Santa Monica
• City of Thousand Oaks
• City of Westlake Village
• Plumas County Transportation Commission
• San Joaquin Regional Transit District
• Santa Clara Valley Water District
• Santa Monica Big Blue Bus
• State Compensation Insurance Fund
• SAIF Corporation (Oregon State Accident
Insurance Fund)
• California State Teachers’ Retirement System
• California State Treasurer
• California State University System
• County of San Bernardino
• County of San Diego
• County of Santa Barbara
• County of Siskiyou
• County of Ventura
• Judicial Council of California
• Los Angeles Community College District
• Rio Hondo Community College District
• University of California System
Professional Background and Affiliations
Elisa has been a participant in numerous seminars on governmental accounting and auditing. Elisa has been an instructor and speaker for clients and staff on a wide range of technical topics including public sector topics, GASB pronouncements, OMB requirements, insurance industry topics and NAIC statutory accounting principles, and Sarbanes-Oxley Act requirements. • Certified public accountant in California
• KPMG Alumni and Current Professionals
• Member, American Institute of Certified Public Accountants • Member and volunteer, Girl Scouts USA – Heart of Central California Council • Actively involved in community service activities and youth sports programs Educational Background
Elisa holds a Bachelor of Arts Degree in business economics and sociology from the University of California, Santa Barbara. She remains current on accounting matters by attending conferences and continuing education courses applicable to governmental accou nting and financial reporting, as well as federal and state regulatory matters and auditing requirements. She maintains compliance with the continuing education requirements of the AICPA and the California Board of Accountancy. 701
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 44

MICHELLE DE GUZMAN
Director of Technology Services
Tel: 213-873-1788
Email: [email protected]
Years of Experience: Over twenty-five (25) years

Areas of Expertise
Michelle is a technology and transformation executive with deep experience overseeing enterprise wide change initiatives that drive value, strengthen governance, and manage risk. She has led large, complex programs across ERP, information security, data an d analytics, and shared services in multinational environments. Michelle brings a strong perspective on aligning technology investments, operating models, and internal controls with business strategy, and is known for her ability to guide and build effecti ve global leadership teams while delivering measurable, sustainable results.

Representation of Experience
• City of Baldwin Park
• City of El Monte
• City of Montebello
• City of Moreno Valley
• City of Simi Valley
• City of Vernon
• Encina Wastewater Authority
• San Gabriel Valley Water Company
• San Joaquin Regional Transit District
• Southern California Edison
• Sunline Transit Agency
Professional Background and Affiliations
Michelle is a seasoned global technology, cybersecurity, and risk executive with more than 25 years of experience supporting financial integrity, internal controls, and enterprise risk management in complex organizations. She has served as CIO, CISO, and I T Director for Fortune 500 and high growth companies including The Coca Cola Company, Mondelēz International, Envista Holdings Corporation, and Farmers Insurance, providing deep insight into the intersection of technology, finance, and governance.

Michelle brings extensive expertise in enterprise IT and data governance, cybersecurity and privacy, SOX/ICFR, ERP modernization, and audit ready operating environments. She is recognized for strengthening control frameworks, enhancing risk management across Finance, Supply Chain, and IT, and overseeing large scale transformations that support accurate financial reporting and regulatory compliance.

Her professional background also includes advisory and assurance roles at PricewaterhouseCoopers and Deloitte, providing a strong external audit and regulator perspective.

Educational Background
Michelle received her Bachelor of Science in Accountancy from the University of the City of Manila, Philippines. She remains current on accounting matters by attending conferences and continuing education courses which are heavily focused on subjects applicable to a Finance/IT professional. 702
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 45

Area of Expertise
With more than 15 years of audit and accounting experience, Venus is the Director of the Audit Support Services of the business process outsourcing (BPO) arm of Vasquez & Company, LLP. She manages all aspects of financial audits, reviews, compilations and other assurance engagements of companies in broad range of industries [Financial Services, Private Companies and SEC -filers, Government and Non- Profit entities, Employee Benefit Plans (EBP), Real Estate, and others]. Her expertise encompasses planning, staffing requirements, quality service delivery and managing client expectations. She also leads the training and development of all the BPO audit personnel which includes providing them with a comprehensive EBP training and conducting audit consultations as needed by the engagement teams.

Representation of Experience
• City of Cudahy
• City of Montebello
• City of Moreno Valley
• City of Simi Valley
• City of Vernon
• Hidden Valley Municipal Water District
• Hub Cities Consortium
• Independent Cities Finance Authority
• Los Angeles County Metropolitan
Transportation Authority

• Morongo Basin Transit Authority
• Mountain Area Regional Transit Authority
• National Sports Authority (Bahamas)
• OmniTrans
• Orange County Sanitation District
• San Joaquin Regional Transit Agency
• San Bernardino County Transportation Authority
• Victor Valley Transit Authority

Prior Experience and Professional Background
Venus’ professional background includes audit manager with BDO Chartered Accountants and Advisors in the Bahamas catering to clients mostly in the eastern United States and Caribbean region, managing financial, operational and compliance audits of developm ent banks, private banks and offshore banking unit, credit unions, investment funds, hotels, construction companies, and other government institutions. She is also a former bank examiner at the Bangko Sentral ng Pilipinas (Central Bank) performing offsite examination and supervision of commercial banks in the Philippines. Her professional background also includes senior auditor with PwC where she handled full scope group audit, statutory audit, Sarbanes-Oxley compliance test including internal controls reviews.

Educational Background
Venus received her Bachelor of Science in Accounting from the University of the East. She remains current on accounting matters by attending conferences and continuing education courses which are heavily focused on subjects applicable to business accounting and financial reporting and auditing requirements.

VENUS B. SARMIENTO
Director
Tel: 213-873-1770
Email: [email protected]
Years of Experience: Over fifteen (15) years

703
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 46

RHODA DOLLAGA, CPA
Audit Senior Manager
Years of Experience: Over nine (9) years

Areas of Expertise
Rhoda’s practice is focused on participation in all aspects of financial and compliance audits, including internal control reviews, Single Audits performed in accordance with Office of Management and Budget Uniform Guidance, program -specific audits, indire ct cost plan, and preparation of annual comprehensive financial reports and State Controller’s reports.

Representation of Experience
• City of Baldwin Park
• City of Cudahy
• City of El Monte
• City of Long Beach
• City of Modesto
• City of Montebello
• City of Norwalk
• City of Palos Verdes Estates
• City of San Fernando
• City of Simi Valley
• City of South El Monte
• City of Vernon
• City of West Hollywood
• Los Angeles Community College District
• San Gabriel Basin Water Quality Authority
• Water Replenishment District of Southern California
Educational Background
Rhoda received her Bachelor of Science in Accounting from the University of the East. She remains current on accounting matters by attending conferences and continuing education courses focused on governmental accounting and financial reporting, federal an d state regulatory matters, and auditing requirements. She has maintained compliance with the continuing education requirements of the AICPA and the California Board of Accountancy.
704
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 47

SAMUEL JOY TOLENTINO, CPA
Audit Senior Manager
Years of Experience: Over fifteen (15) years

Areas of Expertise
Samuel’s practice is focused on managing all aspects of financial and compliance audits, including internal control reviews, Single Audits performed in accordance with Office of Management and Budget Uniform Guidance, program -specific audits, financial sta tement reviews, forecasts, and projections to local governments.

Representation of Experience
• City of Palos Verdes Estates
• Needles Public Utility Authority
• Monterey One Water
• Moulton Niguel Water District
• San Gabriel Valley Council of Governments
• Santa Clara Valley Water District
• United Water Conservation District
• Water Replenishment District of Southern California
Professional Background and Affiliations
Samuel’s professional background includes PwC, EY, and KPMG, where his practice was focused on audit engagement planning, budgeting, preparing audit programs, drafting financial statements, and management reports. Samuel is a Certified Public Accountant licensed to practice in the State of California.

Educational Background
Samuel earned his Bachelor of Science in Accounting from the Polytechnic University of the Philippines.

He remains current on accounting matters by attending seminars focused on subjects applicable to accounting and financial reporting, as well as federal and state regulatory matters and auditing requirements. He has maintained compliance with the continuing education requirements of the AICPA and the California Board of Accountancy.
705
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 48

ERICA ONG, CPA, CFE
Senior Audit Manager
Years of Experience: Over ten (10) years

Areas of Expertise
Erica’s practice includes managing all aspects of financial and compliance audits, including internal control reviews, Single Audits performed in accordance with Office of Management and Budget Uniform Guidance, program-specific audits, financial statement reviews, forecasts, and projections to government agencies and nonprofit organizations, preparation of comprehensive annual financial reports.

Representation of Experience
• Access Services
• City of Montebello
• City of Oxnard
• City of Simi Valley
• Gold Coast Transit District
• Los Angeles County Metropolitan Transportation Authority • Morongo Basin Transit Authority
• Mountain Area Region Transit Authority
• Omnitrans
• San Bernardino County Transportation Authority
• Santa Barbara Metropolitan Transit District
• Southern California Regional Rail Authority (Metrolink) • Transportation Agency for Monterey County
• Tuolumne Country Transportation Council
• Victor Valley Transit Authority
Professional Background and Affiliations
Erica’s professional background includes being a senior auditor with EY, where her practice focused on external audits, financial reporting, and business consolidation in the logistics, manufacturing, and retail merchandising industry. Her expertise also includes GAAP/IFRS Compliance. Erica is a Certified Public Accountant licensed to practice in California and a Certified Fraud Examiner.

Educational Background
Erica received her Bachelor of Science in Accountancy from the Adventist University of the Philippines.

She holds a certificate in Finance with a concentration in Corporate Finance from the University of California Los Angeles. She remains current on accou nting matters by attending conferences and continuing education courses applicable to government accounting and financial reporting, as well as federal and state regulatory matters and auditing requirements. She maintains compliance with the continuing ed ucation requirements of the AICPA, the California Board of Accountancy, and the Association of Certified Fraud Examiners.
706
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 49

JASON TAGASA, CISA
IT Audit Senior Manager
Years of Experience: Over ten (10) years

Areas of Expertise
Jason’s practice is focused on participating in internal audit, compliance, IT risk assurance and financial auditing engagements. He is skilled at audits of various mobile, network and infrastructure systems, databases, ERP applications and data management systems. • IT Risk Assessment
• Internal Controls Assessment And Optimization
• Business Process and Operations Review
• SOC Reports
• Regulatory Guidance and Compliance (SOX)
• Project and Program Management
• Disaster Recovery and Business Continuity
• IT Security and Vulnerability Assessments
• Internal Audit Support
Professional Background and Affiliations
Jason’s professional background includes IT senior auditor with EY. He is a Certified Information Systems Auditor (CISA).

Representation of Experience
• City of Carson
• City of Culver City
• City of El Monte
• City of Modesto
• City of Norwalk
• City of Palos Verdes
• City of Simi Valley
• City of Torrance
• City of West Hollywood
• City of Needles
Educational Background
Jason received his Bachelor of Science in Accounting from the University of Santo Tomas. He remains current on accounting matters by attending conferences and continuing education courses which are focused on information systems and financial reporting, as well as federal and state regulatory matters and auditing requirements.
707
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 50

Area of Expertise
Jerick’s practice is focused on participation in all aspects of financial and compliance audits, including internal control reviews, Single Audits performed in accordance with Office of Management and Budget Uniform Guidance , program -specific audits, financial statement reviews, forecasts, and projections to government agencies, preparation of comprehensive annual financial reports , and State Controller’s reports.

Representation of Experience
• City of Palos Verdes
• City of Torrance
• Hidden Valley Municipal Water District
• Independent Cities Finance Authority
Professional Background and Affiliations
Jerick’s professional background includes being an audit manager with BDO and a senior auditor with PwC.

His background also includes knowledge of different accounting software such as SAP Business One , QuickBooks, and Windows programs. He is a Certified Public Accountant licensed to practice in the Philippines, a Certified Bookkeeper, and a Certified Forensic Accountant. He is also a member of the Philippine Institute of Certified Public Accountants (PICPA) , Institute of Certified Bookkeepers (ICB), and Institute of Certified Forensic Accountants (ICFA).

Educational Background
Jerick received his Bachelor of Science in Accountancy from the Manual S. Enverga University Foundation.

He remains current on accounting matters by attending seminars focused on subjects applicable to accounting and financial reporting, as well as federal and state regulatory matters and auditing requirements.

JERICK M. SANCHEZ, CFA
Audit Manager
Years of Experience: Over eleven (11) years

708
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 51

MARY TANGLAO
Audit Supervisor
Years of Experience: Ten (10) Years

Areas of Expertise
Mary’s practice is focused on participation in all aspects of financial and compliance audits, including internal control reviews, Single Audits performed in accordance with Office of Management and Budget Uniform Guidance, program -specific audits, financi al statement reviews, forecasts, and projections to government agencies, preparation of comprehensive annual financial reports, and State Controller’s reports.

Representation of Experience
• City of Culver
• City of Moreno Valley
• City of Simi Valley
• City of Torrance
• San Joaquin Valley Library System
Professional Background and Affiliations
Mary’s professional background includes EY. She is a Certified QuickBooks ProAdvisor .

Educational Background
Mary received her Bachelor of Science in Accountancy from the University of Santo Tomas. She remains current on accounting matters by attending conferences and continuing education courses on subjects applicable to nonprofit accounting, financial reporting, and auditing requirements. 709
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 52

Appendix 2 – Required Forms
Attachment C – Sanctuary City Contracting Ordinance
710
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 53

Attachment F – Disclosure Statement of Limited Liability Companies Form
711

www.vasquez.cpa

Vasquez & Company LLP has over 55 years of experience in performing audit, accounting & consulting services for all types of nonprofit organizations, for-profit companies, governmental entities and publicly traded companies.

712

CITY OF RICHMOND

STANDARD CONTRACT
Department: City Project Manager:

City Project Manager E-mail: City Project Manager Phone No:

Vendor No: Contract No:

Description of Services:

The parties to this STANDARD CONTRACT do mutually agree and promise as follows:

1. Parties. The parties to this Contract are the City of Richmond, a municipal corporation (“the City”), and the following named Contractor:

Contractor Name:

Street Address:

City, State, Zip Code:

Contact Person:

Telephone: Email:

Business License No:
☐ A California corporation, ☐ limited liability corporation ☐ general partnership, ☐ limited partnership, ☐ individual, ☐ non-profit corporation, ☐ individual dba as [specify:] ____________________ ☐ other [specify:] _______________________________

2. Term. The effective date of this Contract is _______________________ and terminates _________________ unless terminated earlier as set forth herein.

3. Payment Limit. City’s total payments to Contractor under this Contract shall not exceed $______________ (“Contract Payment Limit”) unless a Contract Amendment has been approved by the City Council or City Manager. If this amount includes a contingency, Contractor acknowledges that any use of such contingency shall be for work beyond the original scope of services and requires prior written authorization by the City. If noted below, Compensation for work done under this Contract, shall not exceed as follows:

FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________ FY _________ total compensation shall not exceed $_________________

4. Contractor’s Obligations. Contractor agrees to perform all work at its own cost and expense, to furnish all labor, tools, equipment, materials, except as otherwise specified, in accordance with the Service Plan set forth in Exhibit A, attached hereto and incorporated herein.

5. City Obligations. City shall make payments to the Contractor in accordance with the Payment Provisions set forth in Exhibit B, attached hereto and incorporated herein.

Finance Department
Jerry Chak
[email protected]
(510) 620-6569
13201
On-Call Financial and Grant Auditing Services
Macias Gini & O’Connell LLP
212 N. California Blvd., Suite 750
Walnut Creek, CA 94596
Annie Louie
(925) 395-2831
[email protected]
40056942
August 1, 2026
June 30, 2029
100,000.00
713

6. Authorized Representatives and Notices. This Contract is subject to the Authorized Representatives and Notices Provisions (Exhibit C), attached hereto and incorporated herein.

7. General Conditions. This Contract is subject to the General Conditions (Exhibit D), which are attached hereto and incorporated herein.

8. Special Conditions. This Contract is subject to the Special Conditions (Exhibit E) (if any), which are attached hereto and incorporated herein.

9. Insurance Provisions. This Contract is subject to the Insurance Provisions (Exhibit F), which are attached hereto and incorporated herein.

10. Sanctuary City Compliance Statement. This Contract is subject to the Sanctuary City Compliance Statement (Exhibit G), which is attached hereto and incorporated herein.

11. Signatures. These signatures attest the parties' agreement hereto:

CITY OF RICHMOND,
a municipal corporation [BUSINESS NAME]
(* The Corporation Chairperson of the Board, President, or Vice President should sign below)

By: _________________________ By: ___________________________ Title: ________________________ Title: __________________________ Date Signed: _________________ Date Signed: ___________________

I hereby certify that this Contract (* The Corporation Chief Financial Officer or Assistant has been approved by City Council Treasurer, or Secretary or Assistant Secretary should or the City Manager. sign below)

By: _________________________ By: ___________________________ City Clerk Title: __________________________
Date Signed: ____________________
Approved as to form:
(NOTE: Pursuant to California Corporations Code Section By: _________________________ 313, if Contractor is a corporation or nonprofit organization, City Attorney this Contract (1) must be signed by (a) the Chairperson of the Board, President, or Vice-President and (b) the
Chief Financial Officer or Assistant Treasurer, or
Secretary or Assistant Secretary)

LIST OF ATTACHMENTS:

Service Plan Exhibit A
Payment Provisions Exhibit B
Authorized Representatives and Notices Exhibit C
General Conditions Exhibit D
Special Conditions Exhibit E
Insurance Provisions Exhibit F
Sanctuary City Compliance Statement Exhibit G

Macias Gini & O’Connell LLP
714
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT A

SERVICE PLAN

Contractor shall, to the satisfaction of the Project Manager ( set forth in Exhibit B) , perform the following services and be compensated as outlined below [or attach service plan if necessary]:

Macias Gini & O’Connell LLP
715
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT B

PAYMENT PROVISIONS

1. COMPENSATION TO CONTRACTOR:

a. Provided Contractor is not in default under this Contract, Contractor shall be compensated in the manner set forth herein.

b. All payments made pursuant to this Contract shall be subject to the Contract Payment Limit. The Payment Limit includes expenses (phones, photocopying, meals and travel, etc.). Invoices shall be adequately detailed, based on accurate records, and be in a form reasonably satisfactory to the City. Contractor may be required to provide back-up material upon request.

c. All City vendors receiving new contracts shall sign up to receive electronic payments through the City’s Automated Clearinghouse (ACH) payments service/provider.

2. SUBMISSION OF INVOICES:

Contractor shall submit timely invoices by email to
[email protected] and/or to the following address:

Attention: City of Richmond Finance/Account Payable
Project Manager: _______________________
P.O. Box 4046
Richmond, CA 94804

3. All invoices that are submitted by Contractor shall be subject to the approval of the City Project Manager, _______________________, before payments shall be authorized.

a. The City will pay invoice(s) within 45 days after completion of services to the City’s satisfaction. The City shall not pay late fees or interest.

b. All appropriate permits, certificates, and licenses, including a City business license shall be obtained and maintained for the duration of this Contract before any payment is authorized.

4. All insurance coverage required by this Contract shall be provided by the Contractor before this Contract is executed by the City. The insurance coverage required by this Contract shall be maintained by Contractor for the duration of this Contract and must be in place before any payment is authorized.

Jerry Chak
Jerry Chak
Macias Gini & O’Connell LLP
716
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT C

AUTHORIZED REPRESENTATIVES AND NOTICES

1. All required written notices shall be delivered: (i) by hand; or (ii) sent by registered, express, or certified mail, with return receipt requested or with delivery confirmation requested from the U.S. postal service; or (iii) sent by overnight or same day courier service at the party’s respective address listed in this Section.

2. Each notice shall be deemed to have been received on the earlier to occur of:
actual delivery or the date on which delivery is refused; or three (3) days after notice is deposited in the U.S. mail or with a courier service in the manner described above (Sundays and City holidays excepted).

3. Either party may, at any time, change its notice address (other than to a post office box address) by giving the other party three (3) days prior written notice of the new address.

4. All notices, demands, requests, or approvals from Contractor to the City shall be addressed to the City at:

City of Richmond
450 Civic Center Plaza
Richmond, CA 94804
Email: ________________________________________________

5. All notices, demands, requests, or approvals from the City to Contractor shall be addressed to Contractor at:

Attn:

Email: ________________________________________________ Jerry Chak
[email protected]
Macias Gini & O’Connell LLP
Macias Gini & O’Connell LLP
212 N. California Blvd., Suite 750
Walnut Creek, CA 94596
[email protected]
Annie Louie
717
Contract No: ________ For the Contract between the City of Richmond and
_____________________________

EXHIBIT D

GENERAL CONDITIONS

1. INDEPENDENT PARTIES:

Contractor hereby declares that Contractor is engaged as an independent business and Contractor agrees to perform the services as an independent contractor.

The manner and means of conducting the services and tasks are under the control of Contractor except to the extent they are limited by statute, rule or regulation and the express terms of this Contract. No civil service status or other right of employment will be acquired by virtue of Contractor’s services. None of the benefits provided by the City to its employees, including but not limited to unemployment insurance, workers’ compensation plans, vacation and sick leave, are available from the City to Contractor, its employees or agents. Deductions shall not be made for any state or federal taxes, FICA payments, PERS payments, or other purposes normally associated with an employer-employee relationship from any compensation due to Contractor. Payments of the above items, if required, are the responsibility of Contractor.

2. TIME IS OF THE ESSENCE:

Contractor and the City agree that time is of the essence regarding the performance of this Contract.

3. STANDARD OF CARE:

Contractor agrees to perform all services hereunder in a manner commensurate with the prevailing standards of like professionals or service Contractors, as applicable, in the San Francisco Bay Area and agrees that all services shall be performed by qualified and experienced personnel who are not employed by the City.

4. IMMIGRATION REFORM AND CONTROL ACT (IRCA):

Contractor assumes all responsibility for verifying the identity and employment authorization of all of its employees performing work hereunder, pursuant to all applicable IRCA or other federal, or state rules and regulations. Contractor shall indemnify, defend, and hold the City harmless from and against any loss, damage, liability, costs or expenses arising from any noncompliance of this provision by Contractor.

5. NON-DISCRIMINATION:

Consistent with the City’s policy and state and federal law that harassment and discrimination are unacceptable conduct, Contractor and its employees, contractors, and agents shall not harass or discriminate against any job applicant, City employee, or any other person on the basis of any kind of any statutorily (federal, state or local) protected class, including but not limited to: race, religious creed, color, national origin, ancestry, Macias Gini & O’Connell LLP
718
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
disability (both mental and physical) including HIV and AIDS, medical condition (e.g. cancer), genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, pregnancy, political affiliation, military and veteran status or legitimate union activities. Contractor agrees that any violation of this provision shall constitute a material breach of this Contract.

6. CITY PROPERTY:
a. Each and every report, draft, work product, map, record, applicable plans, drawings, calculation, data, specification, video, graphic, or any other material or document produced, prepared or caused to be prepared by Contractor pursuant to or in connection with this Contract shall be the exclusive property of the City.

b. Notwithstanding the foregoing, Contractor shall not be obligated to provide to City proprietary software or data which Contractor has developed or had developed for Contractor's own use; provided, however, that Contractor shall, pursuant to Section 11 below, indemnify, defend and hold the City harmless from and against any discovery or Public Records Act request seeking the disclosure of such proprietary software or data.

c. No report, information or other data given to or prepared or assembled by Contractor pursuant to this Contract shall be made available to any individual or organization by Contractor without prior approval of the City Manager or their designee.

d. Contractor shall, at such time and in such form as City Manager or their designee may require, furnish reports concerning the status of services and tasks required under this Contract.

7. RECORDS:

a. Contractor shall maintain complete and accurate records with respect to the services, tasks, work, documents and data in sufficient detail to permit an evaluation of Contractor’s performance under the Contract, as well as maintain books and records related to sales, costs, expenses, receipts and other such information required by the City that relate to the performance of the services and tasks under this Contract (collectively the “Records”).

b. All Records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible. Contractor shall provide free access to the Records to the representatives of the City or its designees during regular business hours upon reasonable prior notice. The City has the right to examine and audit the Records, and to make copies or transcripts therefrom as necessary, and to allow inspection of all proceedings and activities related to this Contract. Such Records, together with supporting documents, shall be kept separate from other documents and records and shall be maintained by Contractor for a period of five (5) years after receipt of final payment.

Macias Gini & O’Connell LLP
719
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
c. If supplemental examination or audit of the Records is necessary due to concerns raised by the City’s preliminary examination or audit of records, and the City’s supplemental examination or audit of the records discloses a failure to adhere to appropriate internal financial controls, or other breach of this Contract or failure to act in good faith, then Contractor shall reimburse the City for all reasonable costs and expenses associated with the supplemental examination or audit.

8. PERMITS AND LICENSES:

Contractor, at its sole expense, shall obtain and maintain during the term of this Contract, all appropriate permits, certificates and licenses, including a City business license, required in connection with the performance of the services and tasks hereunder.

The failure to obtain such permits and licenses shall be a material breach of this Contract and grounds for immediate termination by City; provided, however, that City may waive the business license requirement in writing under unusual or extraordinary circumstances without necessitating any modification of this Contract to reflect such waiver.

9. TERMINATION:

a. Termination Without Default. Notwithstanding any provision herein to the contrary, the City may, in its sole and absolute discretion and without cause, terminate this Contract at any time prior to completion by Contractor of the project or services hereunder immediately upon transmission of written notice to Contractor as provided in Exhibit C “Authorized Representatives and Notices”.

b. Termination in the Event of Default. Should Contractor fail to perform any of its obligations hereunder, within the time and in the manner provided or otherwise violate any of the terms of this Contract, City may immediately terminate this Contract by giving written notice of such termination, stating the reasons for such termination. Contractor shall be compensated as provided in Exhibit B; provided, however, there shall be deducted from such amount the amount of damage, including attorney's fees, expert witness fees and costs, if any, sustained by City by virtue of Contractor's breach of this Contract. Additionally, in the event of such termination, the City may proceed with the work in any reasonable manner it chooses.

10. CONFLICT OF INTEREST:

Contractor acknowledges, represents and warrants that Contractor shall avoid all conflicts of interest (as defined under any federal, state or local statute, rule or regulation, or at common law) with respect to this Contract. Contractor further acknowledges, represents and warrants that no City official or employee has any economic interest, as defined in Title 2, California Code of Regulations §§ 18703.1 through 18703.5, with Contractor that would invalidate this Contract. Contractor acknowledges that in the event that Contractor shall be found by any judicial or administrative body to have any conflict of interest (as defined above) with respect to this Contract, all consideration received under Macias Gini & O’Connell LLP
720
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
this Contract shall be forfeited and returned to City forthwith. This provision shall survive the termination of this Contract for one (1) year.

11. HOLD HARMLESS:

a. To the fullest extent permitted by law, Contractor shall indemnify, defend (with counsel acceptable to the City) and hold harmless the City, its City Council, boards, commissions, officials, employees, agents and volunteers (“Indemnitees”) from and against any and all loss, damages, liability, obligations, claims, suits, judgments, costs and expenses whatsoever, including attorney’s fees and costs of litigation (“Claims”), arising from or in any manner connected to Contractor’s performance of its obligations under this Contract or failure to comply with any of its obligations under this Contract or out of the operations conducted by Contractor even if the City is found to have been negligent. If the Claims filed against Indemnitees allege negligence, recklessness or willful misconduct on the part of Contractor, Contractor shall have no right of reimbursement against Indemnitees for the costs of defense even if negligence, recklessness or willful misconduct is not found on the part of Contractor. Contractor shall not have any obligations to indemnify Indemnitees if the loss or damage is found to have resulted solely from the negligence or the willful misconduct of the City. The defense and indemnification obligations of this Contract are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Contract.

b. This indemnification obligation shall survive this Contract and shall not be limited by any term of any insurance policy required under this Contract; provided however, that if this Contract is for design professional services, this indemnity provision is limited to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the design professional (as defined in California Civil Code section 2782.8).

12. LIMITATIONS UPON SUBCONTRACTING AND ASSIGNMENT:

a. This Contract binds the heirs, successors, assigns and representatives of Contractor. The Contractor shall not enter into subcontracts for any work contemplated under this Contract and shall not assign this Contract, nor any portion hereof or monies due or to become due, without the prior written consent of the City Council or its designee.

b. Contractor shall not assign, sublease, hypothecate, or transfer this Contract, or any interest therein, directly or indirectly, by operation of law or otherwise, without prior written consent of the City Manager. Contractor shall submit a written request for consent to transfer to the City Manager at least thirty (30) days in advance of the desired transfer.

The City Manager or their designee may consent or reject such request in their sole and absolute discretion. Any attempt to do so without said consent shall be null and void, and any assignee, sublessee, hypothecate or transferee shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer. However, claims for Macias Gini & O’Connell LLP
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money against the City under this Contract may be assigned by Contractor to a bank, trust company or other financial institution without prior written consent.

c. The sale, assignment, transfer or other disposition of any of the issued and outstanding capital stock of Contractor (if applicable), or of the interest of any general partner or joint venturer or syndicate member if Contractor is a partnership or joint- venture or syndicate, which shall result in a change of control of Contractor, shall be deemed an assignment. For this purpose, control shall mean fifty percent or more of the voting power or twenty-five percent or more of the assets of the corporation, partnership or joint-venture.

d. Only those persons and/or businesses whose names and resumés are attached to this Contract shall be used in the performance of this Contract. However, if after the start of this Contract, Contractor wishes to use sub-contractors, at no additional costs to the City, then Contractor shall submit a written request for consent to add sub- contractors including the names of the sub-contractors and the reasons for the request to the City Manager at least five (5) days in advance. The City Manager may consent or reject such requests in their sole and absolute discretion.

e. Each sub-contractor shall be required to furnish proof of workers’ compensation insurance and shall also be required to carry general, automobile and professional liability insurance (as applicable) in reasonable conformity to the insurance carried by Contractor.

f. In addition, any tasks or services performed by sub-contractors shall be subject to each provision of this Contract. Contractor shall include the following language in their Contract with any sub-contractor: “Sub-Contractors hired by Contractor agree to be bound to Contractor and the City in the same manner and to the same extent as Contractor is bound to the City.”

g. The requirements in this Section 12 shall not apply to persons who are merely providing materials, supplies, data or information that Contractor then analyzes and incorporates into its work product.

13. SAFETY:

a. Contractor acknowledges that the City is committed to the highest standards of workplace safety. Contractor will be solely and completely responsible for conditions of all vehicles owned or operated by Contractor, including the safety of all persons and property during performance of the services and tasks under this Contract.

Contractor shall assume sole and complete responsibility for the safety of Contractor's employees and any of subcontractor's employees This requirement will apply continuously and not be limited to normal working hours. In addition, Contractor will comply with all safety provisions in conformance with U.S. Department of Labor Occupational Safety and Health Act, any equivalent state law, and all other applicable Macias Gini & O’Connell LLP
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federal, state, county and local laws, ordinances, codes, and any regulations that may be detailed in other parts of the Contract. Where any of these are in conflict, the more stringent requirements will be followed. Contractor’s failure to thoroughly familiarize itself with the aforementioned safety provisions will not relieve it from compliance with the obligations and penalties set forth herein.

b. Contractor will immediately notify the City (in no event less than 24 hours) of any incident of death, serious personal injury or substantial property damage that occurs in connection with the performance of this Contract. Contractor will promptly submit to the City a written report of all incidents that occur in connection with this Contract. This report must include the following information: (i) name and address of injured or deceased person(s); (ii) name and address of Contractor’s employee(s) involved in the incident; (iii) name and address of Contractor’s liability insurance carrier; (iv) a detailed description of the incident; and (v) a police report.

c. Contractor acknowledges that the City shall have the right to impose, at the City’s sole discretion, requirements that it deems are necessary to protect the health and safety of the City employees, residents, and visitors. Contractor agrees to comply with all such requirements, including, but not limited to, mandatory vaccinations, the use of personal protective equipment (e.g. masks), physical distancing, and health screenings.

Contractor also agrees to make available to the City, at the City’s request, records to demonstrate Contractor’s compliance with this Section.

14. INSURANCE:

Insurance requirements are set forth in Exhibit F to this Contract. Contractor shall abide by the insurance requirements set forth in said Exhibit F.

15. COMPLIANCE WITH ALL APPLICABLE LAWS:

a. During the term of this Contract, Contractor shall keep fully informed of all existing and future state and federal laws and all municipal ordinances and regulations of the City of Richmond which affect the manner in which the services or tasks are to be performed by Contractor, as well as all such orders and decrees of bodies or tribunals having any jurisdiction or authority over the same. Contractor shall comply with all applicable laws, state and federal and all ordinances, rules and regulations enacted or issued by the City. Compliance under this provision includes compliance with all provisions of the Richmond Municipal Code ("Municipal Code"), including Chapters 2.50,

2.52, 2.56, and 2.60, if applicable.

b. Contractor acknowledges that under § 2.60.070 of the Municipal Code ("Living Wage Ordinance"), Contractor is required to provide the City with documents and information verifying its compliance with the Living Wage Ordinance. Contractor shall notify each of its affected employees with regards to the wages that are required to be paid pursuant to the Living Wage Ordinance as prescribed in § 2.60.070 of the Municipal Code.

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c. Contractor shall comply with § 2.28.030 of the Municipal Code, obligating every Contractor or sub-Contractor under an agreement or sub-agreement with the City for public works, goods or services to refrain from discriminatory employment or practices on the basis of race, color, sex, sexual orientation, religious creed, national origin or ancestry of any employee, any applicant for employment or any potential sub-contractor.

d. Contractor acknowledges that the City’s Drug Free Workplace Policy, Violence in the Workplace Policy and the Policy Against Workplace Harassment, are available on the City’s website at http://www.ci.richmond.ca.us/workplacepolicies.

Contractor agrees to abide by the terms and conditions of said policies.

16. INTEGRATED CONTRACT:

The Recitals and exhibits are a material part of this Contract and are expressly incorporated herein. This Contract represents the full and complete understanding of every kind or nature whatsoever between the parties hereto, and all preliminary negotiations and agreements of whatsoever kind or nature are merged herein. No verbal agreement or implied covenant shall be held to vary the provisions hereof. Any modification of this Contract will be effective only by written execution signed by both the City and Contractor.

17. CONFLICTING PROVISIONS:

In the event of a conflict between these General Conditions and those of any Exhibit or attachment hereto, these General Conditions shall prevail; provided, however, that any Special Condition as set forth in Exhibit E shall prevail over these General Conditions. 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 the Contractor, and the terms and conditions preferred by the City shall prevail over those preferred by the Contractor.

18. FORCE MAJEURE:

Neither party hereto shall be considered in default in the performance of its obligations hereunder to the extent that the performance of such an obligation is prevented or delayed by reason of acts of God, strikes, boycotts, lock-outs, inability to procure materials not related to the price thereof, failure of power, restrictive governmental laws and regulations enacted after the date of this Contract, riots, civil unrest, acts of terrorism, insurrection, war, declaration of a state or national emergency or other reasons of a like nature not within the reasonable control of such party.

19. CONFLICT OF LAW:

This Contract shall be interpreted under, and enforced by the laws of the State of Macias Gini & O’Connell LLP
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California without regard to any choice of law rules which may direct the application of laws of another jurisdiction. The Contract and obligations of the parties are subject to all valid laws, orders, rules, and regulations of the authorities having jurisdiction over this Contract (or the successors of those authorities). Any suits brought pursuant to this Contract shall be filed with the courts of the County of Contra Costa, State of California.

20. CLAIMS:

Any claim by Contractor against City hereunder shall be subject to Government Code §§ 800 et seq. The claims presentation provisions of said Act are hereby modified such that the presentation of all claims hereunder to the City shall be waived if not made within six months after accrual of the cause of action.

21. INTERPRETATION:

This Contract shall be interpreted as if drafted by both parties.

22. WARRANTY:

If any product is be provided to the City as part of this Contract, Contractor warrants as follows: Contractor possesses good title to the product and the right to transfer the product to City; the product shall be delivered to the City free from any security interest or other lien; the product meets any specifications contained herein; the product shall be free from material defects in materials and workmanship under normal use for a period of one (1) year from the date of delivery; and the product shall be fit for its intended purpose(s). Notwithstanding the foregoing, consumable and maintenance items (such as light bulbs and batteries) shall be warranted for a period of one hundred and eighty (180) days from the date of delivery. All repairs during the warranty period shall be promptly performed by Contractor, at Contractor's expense, including shipping.

23. SEVERABILITY:

In the event that any of the provisions or portions or applications thereof of this Contract are held to be unenforceable or invalid by any court of competent jurisdiction, City and Contractor shall negotiate an equitable adjustment in the provisions of the Contract with a view toward effecting the purpose of this Contract, and the validity and enforceability of the remaining provisions or portions or applications thereof, shall not be affected thereby.

24. AUTHORITY:

City warrants and represents that the signatory hereto (the Mayor of the City of Richmond or the City Manager) is duly authorized to enter into and execute this Contract on behalf of City. The party signing on behalf of Contractor warrants and represents that they are duly authorized to enter into and execute this Contract on behalf of Contractor, Macias Gini & O’Connell LLP
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and shall be personally liable to City if they are not duly authorized to enter into and execute this Contract on behalf of Contractor.

25. WAIVER:

The waiver by City of any breach of any term or provision of this Contract shall not be construed as a waiver of any subsequent breach. Inspections or approvals, or statements by any officer, agent or employee of the City relating to the Contractor’s performance, or payment therefore, or any combination of these acts, shall not relieve the Contractor’s obligation to fulfill this Contract as prescribed; nor shall the City be thereby stopped from bringing any action for damages or enforcement arising from any failure to comply with any of the terms and conditions of this Contract.

26. COUNTERPARTS:

This Contract may be executed in any number of counterparts (including by fax, PDF, DocuSign, or other electronic means), each of which shall be deemed an original, but all of which shall constitute one and the same instrument.

27. SANCTUARY CITY CONTRACTING ORDINANCE (SCCO):

The Richmond Sanctuary City Contracting Ordinance No. 12-18 prohibits the City from 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”). Contractor must submit the Sanctuary City Compliance Statement, attached hereto as Exhibit G.

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EXHIBIT E

SPECIAL CONDITIONS

The General Conditions are hereby amended to include the following modifications and/or provisions (if applicable, otherwise please state “NONE”):

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EXHIBIT F

INSURANCE PROVISIONS
☐ CHECK HERE IF RISK MANAGEMENT HAS APPROVED WAIVING INSURANCE REQUIREMENTS FOR THIS CONTRACT.

1. CERTIFICATES: Before the commencement of the terms of this Contract, and during the entire term of this Contract and any extension or modification thereof, Contractor shall furnish the City’s Risk Manager with certificates showing the type, amount, class of operations covered, effective dates and dates of expiration of insurance coverage in compliance with coverage requirements set forth by the City and incorporated herein.

Such certificates, which do not limit Contractor’s indemnification, shall also contain substantially the following statement:
“Should any of the above insurance covered by this certificate be canceled or coverage reduced before the expiration date thereof, the insurer affording coverage shall provide thirty (30) days’ advance written notice to the City of Richmond.

Attention: Risk Manager.”
Contractor shall maintain in force at all times during the performance of this Contract all appropriate coverage of insurance required by this Contract with an insurance company licensed to offer insurance business in the State of California with a current A.M. Best’s rating of no less than A:VII or Standard & Poor’s Rating (if rated) of at least BBB unless otherwise acceptable to the City. Contractor shall deliver updated insurance certificates to the City at the address set forth in Exhibit C prior to the expiration of the existing insurance certificate for the duration of the term of Contract.

Endorsements naming the City, its City Council, boards, commissions, officials, employees, agents, and volunteers as additional insured shall be submitted with the insurance certificates.

2. COVERAGE REQUIREMENTS: The City’s insurance requirements depend upon the type of service being provided and/or the provider. The City’s insurance requirements will fall into one of the following categories (unless otherwise provided by the City):

Consultants and Contractors – Type 1
Professional Services – Type 2
Environmental Risk/Hazardous Waste Material – Type 3
Lease of City Property – Type 4
Vendors, Suppliers, Small Grant Recipients & Nonprofit Organizations – Type 5 Transportation Providers – Type 6
Professional Services Pyrotechnics – Type 7
Cyber and I.T. Risks – Type 8
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The insurance requirements classification applicable to this Contract shall be attached to this Exhibit F and made a part hereof.

3. FAILURE TO SECURE: If Contractor at any time during the term hereof should fail to secure or maintain the foregoing insurance, the City shall be permitted to obtain such insurance in Contractor’s name or as an agent of Contractor and shall be compensated by Contractor for the costs of the insurance premiums at the maximum rate permitted by law and computed from the date written notice is received that the premiums have not been paid.

4. SUFFICIENCY OF INSURANCE: The insurance limits required by the City are not represented as being sufficient to protect Contractor. Contractor is advised to consult Contractor’s insurance broker to determine adequate coverage for Contractor. The coverage and limits shall be (1) the minimum coverage and limits specified in this Contract; or (2) the broader coverage and maximum limits of the coverage carried by or available to Contractor; whichever is greater.

INSERT INSURANCE REQUIREMENTS CLASSIFICATION APPLICABLE TO THIS CONTRACT: (IF NECESSARY, CONFIRM WITH RISK MANAGER)
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EXHIBIT G

SANCTUARY CITY COMPLIANCE STATEMENT

The undersigned, (hereafter "Contractor"), has had an opportunity to review the requirements of City of Richmond Ordinance 12-18 (hereafter "Sanctuary City Contracting Ordinance" or “SCCO”).

Contractor understands and agrees that the City may choose with whom it will maintain business relations and may refrain from contracting 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”). Contractor understands the meaning of the following terms used in the SCCO:

a. "Data Broker” means either of the following:

i. The collection of information, including personal information about consumers, from a wide variety of sources for the purposes of reselling such information to their customers, which include both private-sector business and government agencies;

ii. The aggregation of data that was collected for another purpose from that for which it is ultimately used.

b. “Extreme Vetting” means data mining, threat modeling, predictive risk analysis, or other similar services."

Contractor understands that it is not eligible to receive or retain a City contract if at the time the Contract is executed, or at any time during the term of the Contract, it provides Data Broker or Extreme Vetting services to ICE.

Contractor further understands and agrees that Contractor's failure to comply with the SCCO shall constitute a material default of the Contract and the City Manager may terminate the Contract and bar Contractor from bidding on future contracts with the City for five (5) years from the effective date of the contract termination.

By executing this statement, Contractor certifies that it complies with the requirements of the SCCO and that if at any time during the term of the Contract it ceases to comply, Contractor will promptly notify the City Manager in writing. Any person or entity who knowingly or willingly supplies false information in violation of the SCCO shall be guilty of a misdemeanor and subject to a $1,000 fine.

Based on the foregoing, the undersigned declares under penalty of perjury under the laws of the State of California that the foregoing is true and correct.

Printed Name: Title:

Signed: Date:

Business Entity:

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PROPOSAL FOR ON CALL FINANCIAL &

GRANT AUDITING SERVICES FOR THE
City of Richmond
Submitted by
Macias Gini & O’Connell LLP

Annie Louie, CPA, CISA, CGMA
Partner
+1 (925) 395-2831
[email protected]

June 5, 2026
State and Local
Governments

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The City of Richmond
Section A
Cover Letter ................................................................................................... 1 Section B
Firm Qualifications ....................................................................................... 4 Section C
Project Approach ......................................................................................... 19 Section D
Key Personnel .............................................................................................. 23 Section E
Relevant Experience .................................................................................... 38 Section F
Fee Structure ............................................................................................... 44 Section G
Value Added Services .................................................................................. 47 Section H
Contractor Assignment of Sub-Contract .................................................... 49 Section I
Previous Contracts ...................................................................................... 51 Section J
Exceptions ................................................................................................... 53

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Section A
Cover Letter
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June 5, 2026

Jerry Chak, Accounting Manager
Finance Department
City of Richmond

Delivered electronically

Dear Mr. Chak:

Macias Gini & O’Connell LLP (MGO) is pleased to submit our proposal to provide on‑call financial and grant auditing services for the City of Richmond. We have carefully reviewed the Request for Proposals (RFP), including all attachments and requirements, and confirm our full understanding of the City’s needs, expectations, and scope of services.

Commitment to Perform Services
MGO intends to perform the services as outlined in the RFP and is prepared to deliver high- quality, responsive, and value-driven audit and advisory services tailored to the City’s needs.

Acceptance of Terms and Conditions
We confirm our willingness to enter into an agreement under the terms and conditions prescribed in the RFP, including the insurance requirements (Attachment A) and the sample Service Agreement (Attachment B), subject to any requested clarifications or minor revisions noted elsewhere in our proposal.

Firm Overview, Experience, and Qualifications
Founded in 1987, MGO is a nationally recognized CPA and advisory firm with more than 500 professionals across 11 U.S. offices and an international presence. Our client base includes a broad range of public sector entities, including cities, counties, state agencies, and special districts. Approximately one-third of our professionals are in Assurance, MGO has about 135 licensed CPAs across the firm, and 125 practitioners are dedicated exclusively to state and local government services year-round.

For more than 35 years, MGO has specialized in financial audits, Single Audits, grant compliance audits, internal audits, and advisory services for public agencies. We have served many of the largest and most complex governmental entities in California and nationwide, providing technical expertise alongside practical, actionable recommendations that strengthen internal controls, improve operations, and enhance transparency and accountability.
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Local Office and Project Management Location
The City will be served primarily by MGO’s Walnut Creek office, located at 2121 N. California Boulevard, Suite 750, Walnut Creek, CA 94596, telephone (925) 274-0190. This office is located in close proximity to Richmond and will serve as the primary location from which the engagement will be managed. Our local leadership team will be directly accessible and actively involved in all aspects of service delivery.

Minimum Experience Requirement
MGO exceeds the RFP requirement of a minimum of three (3) years of verifiable experience, with decades of demonstrated success in providing the full range of audit and consulting services requested. Our team’s experience, combined with our scalable resources and commitment to client service, positions us to effectively support the City’s ongoing and as- needed audit needs.

Proposal Validity
We confirm that the pricing included in our proposal will remain valid for a period of at least 180 days from the date of submission.

Primary Contact for RFP Process
As an authorized representative, I, Annie Louie, have full authority to bind MGO contractually.

Additional details are provided in the subsequent sections of this proposal.

Closing
Thank you for your time reviewing our proposal. We appreciate the opportunity and are enthusiastic about the possibility of supporting the City of Richmond. If you have any questions or wish to discuss our proposal further, please do not hesitate to contact me at (925) 395-2831 or [email protected].

Sincerely,

Annie Louie, CPA, CISA, CGMA
Partner

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Section B
Firm
Qualifications
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Firm Overview
Founded in 1987, in Sacramento, California,
Macias Gini & O’Connell LLP (MGO) is one of the
fastest growing certified public accounting firms in
the United States. We combine deep industry
experience with well-established accounting and
advisory solutions to deliver tangible results. Our
clients range from global aerospace and technology
leaders to innovative startups and nonprofit
organizations — from the largest government
entities in the country, to the biggest names in entertainment.

Our state and local government industry practice is one of the largest in the country, offering significant resources to serve this highly complex sector. As the professional service provider for numerous public agencies throughout the country, we take our commitment to “good government” seriously and work hard to establish collaborative relationships with our clients, deliver valuable insights and outcomes in every engagement, and implement innovative practices to improve service delivery.

Our experience encompasses working with cities, counties, state agencies, special districts, private firms, and the world’s largest public pension system. In addition to general-purpose units of government, we serve districts, authorities, boards, and finance divisions.

At MGO, we’re committed to serving our clients and the profession through active engagement with national standards setters. Our participation in these groups helps us stay ahead of regulatory changes, keep our clients informed, and provide critical guidance and counsel on technical matters and other emerging issues.

MGO Today
35+
years of experience
500+
professionals who
are ready to serve
36 languages
spoken natively
11 U.S. cities
with offices
55+
partners
Approximately one-third of our professionals are in Assurance, MGO has about 135 licensed CPAs across the firm, and 125 practitioners are dedicated exclusively to state and local government services year-round. Our consulting and other practices are staffed by professionals certified in their respective disciplines. New and advancing professionals gain diverse experience through planned assignments across city, county, and special‑district audits; Single Audits; and enterprise fund engagements (e.g., utilities and transit), supplemented by SLG‑specific training and mentoring. This deliberate exposure builds technical depth and staffing flexibility, supporting continuity on multi‑year municipal engagements.
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Geographic Presence
We operate through integrated offices nationwide, complemented by an international presence that enables us to serve clients consistently across borders.

United States
2121 N. California Boulevard
Suite 750
Walnut Creek, CA 94596
Phone: +1 (925) 274-0190
Fax: +1 (925) 274-3819
145 N. Redwood Drive
San Rafael, CA 94903
Phone: +1 (415) 499-9400
Fax: +1 (415) 499-1408
111 Pacifica
Suite 300
Irvine, CA 92618
Phone: +1 (949) 910-4255
Fax: +1 (949) 910-4256
2570 W. El Camino Real
Suite 150
Mountain View, CA 94040
Phone: +1 (650) 209-1800
Fax: +1 (650) 209-1895
Headquarters
500 Capitol Mall
Suite 2200
Sacramento, CA 95814
Phone: +1 (916) 928-4600
Fax: +1 (916) 706-0682
2121 Avenue of the Stars
Suite 2200
Los Angeles, CA 90067
Phone: +1 (310) 277-3373
Fax: +1 (310) 785-9035
12264 El Camino Real
Suite 402
San Diego, CA 92130
Phone: +1 (858) 792-2210
Fax: +1 (858) 509-3057
3550 Lenox Road
Suite 2075
Atlanta, GA 30326
Phone: none
Fax: none
445 Broadhollow Road
Suite 319
Melville, NY 11747
Phone: +1 (516) 409-5000
Fax: +1 (516) 409-0985
155 North Wacker Drive
Suite 4350
Chicago, IL 60606
Phone: +1 (312) 488-8294
Fax: none
9442 Capital of Texas
Highway North, Plaza 1
Suite 500
Austin, Texas 78759
Phone: +1 (512) 883-5901
Fax: none

India
Bangalore
72, Level – III,
Nitesh Lexington Avenue, Brigade Road,
Bengaluru – 560001
Gurgaon
10th Floor Tower B, DLF Building No. 10,
DLF Cyber City
Gurgaon – 122002

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Highlighting the Capabilities of Our Dedicated State and Local Government Practice
In today’s complex environment, we help you strengthen transparency, enhance accountability, and build public trust so you can better serve your constituents and deliver measurable results. Our team provides efficient audit and advisory solutions that simplify compliance, improve governance, and help you meet rising expectations with confidence.

Trusted by leading governments, agencies, and pension funds, we offer deep public sector expertise, practical insight, and a collaborative approach that helps you address challenges, strengthen financial oversight, and clearly communicate impact.

Let’s build a stronger, more transparent community together.

Audit and Attestation Experience
MGO brings unmatched expertise in auditing and attestation services, with a track record of success across complex public sector environments. Our professionals possess deep technical knowledge and hands-on experience with systems, processes, and procedures that support fiscal accountability and operational excellence.

We have led high-profile audits for:
• CalPERS, CalSTRS, and Covered California
• California Institute for Regenerative Medicine
• State of California’s federal compliance audit – the largest in the nation These engagements required mastery of fiduciary and proprietary fund structures, investment portfolios, actuarial valuations, and coordination across decentralized departments.

Our pension and OPEB audit experience spans employer/member contributions, benefit payments, and investment transactions for CalPERS, Oregon PERS, and Nevada PERS, ensuring compliance with GASB 67, 68, 74, and 75.

We have deep experience in auditing complex investment classes, including global equities, fixed income, mortgage- and asset-backed securities, real assets, private equity, derivatives, and collateralized lending. Our teams use valuation models, Bloomberg analytics, and custodian data to ensure accurate reporting aligned with GASB standards.

Our audit methodology includes:
• Rigorous risk assessments tailored to each agency
• Structured work plans prioritizing high-risk areas
• Continuous communication with client leadership
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MGO routinely evaluates internal controls, financial systems, and IT environments. Our CISA- certified auditors and IT specialists conduct cybersecurity and risk management reviews, identifying vulnerabilities and recommending improvements to safeguard public assets.

Our team includes CPAs, CFEs, CIAs, and CRMA-certified professionals, all meeting Yellow Book CPE requirements. We stay current through active involvement in AICPA, GFOA, ACFE, IIA, and CalCPA, and have contributed to GASB standard-setting.

We also provide training and technical assistance on Single Audit Act compliance, government accounting and financial reporting, and implementation of new GASB standards.

Quality is embedded in our culture. MGO’s internal quality control framework includes real- time supervision, independent technical reviews, and post-engagement inspections. Our technical partners provide expert guidance on complex accounting issues, ensuring every engagement meets the highest professional standards.

Providing a Range of Consultative Services
As a full-service advisory and CPA firm, MGO offers many services to our clients. Our experience in serving the public sector includes financial, performance, and compliance audits; internal audit, management consulting services; operational, performance, and organizational studies; business processes and internal controls evaluations; information technology audit; and more. Our deep-rooted investment in the industry positions us to provide internal audit and other advisory services to state and local governments. The following are our advisory service capabilities.

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The following table highlights some common areas of concern and the experience, subject- matter understanding, and practical strategies our team will provide in addressing them.

Support Needs MGO's Service Capabilities
Grant management and
compliance
We provide comprehensive grants management support to
help organizations stay compliant, streamline processes, and maximize the impact of awarded funds. Our team assists with pre‑ and post‑award activities, including application and budget development, reviews of opportunities for eligibility and subaward-contractor participation, indirect cost rate determinations and negotiations, allowability reviews,
reporting, internal controls, and financial reconciliations. With practical guidance and hands‑on support, we help clients manage grants efficiently and demonstrate compliance and accountability throughout the grant lifecycle.

Indirect cost rate
proposals
With decades of experience in public sector finance, programs, and operations, our team helps clients throughout the U.S. and abroad develop and manage effective indirect cost
strategies that align with federal and state requirements, optimize cost recovery, and mitigate risk. We assist with analyzing cost structures, preparing indirect cost rate proposals, allocating shared costs appropriately, and ensuring compliance with Uniform Guidance and agency-specific rules.

By providing clear methodologies and practical guidance, we help clients strengthen financial management, improve
transparency, and position themselves for sustainable
funding.

In addition, our team is frequently called upon to deliver training and provide or assist in developing analyses regarding indirect costs.

Limited scope audits and
agreed upon procedures
engagements
We have executed hundreds of ad hoc projects in close
collaboration with our government clients. Our focus on leading practices and applicable regulatory and reporting requirements helps organizations demonstrate compliance, improve operations, and foster transparency for constituents and stakeholders alike.

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Support Needs MGO's Service Capabilities
GASB implementation
As a Top 50 public accounting and consulting firm, our team of professionals is stacked with GASB specialists and those competent in the various implementation approaches for new and modified pronouncements and guidance. We routinely
provide training on GASB pronouncements to prepare our
clients for implementation, including organizing panel
presentations with representatives from standard-setting bodies and our clients to provide insights and practical advice on how new accounting pronouncements may impact the
operational processes as well as financial reporting. In addition, we may offer additional services beyond advising on financial reporting to assist our clients in adopting new standards.

Tax consulting support
With a broadly skilled team of professionals who focus on compliance, controversy support, credits and incentives, and other nuanced areas of tax policy, we help clients in virtually any industry reduce their tax burden, deduct major expenses, and submit complete, correct filings year after year.

Other consulting and
advisory support
Our State and Local Government Consulting practice can
provide a full range of internal audit, government operations advisory, and IT Risk and Cybersecurity services.

Highlighting our Experience as Consultants and Internal Auditors MGO’s State and Local Government Practice has significant experience in providing auditing and consulting services to state and local governments. With more than 35 years of experience in financial and single audit, internal audit, performance audit, agreed-upon procedures engagements, and consulting services, our team can execute projects efficiently and offer the County a fresh perspective to support the internal audit function in driving value organization-wide.

Internal Audits
MGO provides internal audit services to public sector clients via both co-sourcing and outsourcing arrangements. We are capable of performing work across the full lifecycle of the internal audit process – from risk assessment, audit execution, and board reporting to monitoring of corrective actions. Most of our time is spent executing the internal audit activities that make up our clients’ annual audit plans. Given the size of our firm and our deep industry specialization, we are able to tackle audits activities in traditional audit areas such as finance and accounting as well as in key areas of risk: human capital, cybersecurity, fiscal resilience, and more.
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The following list of audit areas we’re adept in demonstrates the breadth of our firm’s experience, as does the list of recent engagements we’ve included on the next page.

Our Consulting and Internal Audit Capabilities
Accounting & Finance:
• Billing & Accounts Receivable
• Budgeting & Financial Planning
• Employee Expenses
• Inventory & Materials Management
• Payroll
• Procurement & Payables

Grant Management & Regulatory
Compliance:
• Regulatory Compliance
• Pre-Award Cost Review
• Subrecipient Monitoring

Operational:
• Business Process Review
• Customer Service & Call Center
• Environmental Health & Safety
• Performance Audit
• Supply Chain

Fraud & Forensics:
• Fraud Risk Assessment
• Fraud Investigations
• Ethics Hotline Monitoring
Information Technology:
• Cybersecurity Assessment (e.g., NIST)
• Data Privacy
• Disaster Recover and Business
Continuity
• Information Technology General
Controls
• Information Technology Governance
• Software Development Lifecycle

Procurement & Vendor Management:
• Procurement Policy Audit
• Vendor Management
• Contract Management
• Contract Close-out

Human Capital:
• Recruitment
• Employee Retention
• Succession Planning

Construction Audit
• Construction Contract
• Construction Project Controls
• Contract Close-Out

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Examples of recent internal audit and performance audit engagements include:

Client Audit Title/Topic
City and County of San Francisco GO Bond for Housing, Community Benefit Districts
City of Phoenix, AZ Housing Choice Voucher Program
County of Orange* Procurement Governance, Waste & Recycling Vendors, Auditor Controller’s Office, Tax
Redemption
Metropolitan Transportation
Commission
Fiscal Sustainability
Santa Clara Valley Transportation
Authority
Investment Program Controls, Succession
Planning, Hire to Retire, Unfunded Mandates,
Payroll Process, Absenteeism Policy
SamTrans Worker’s Compensation
Santa Clara Valley Water District Office of Emergency Services County of San Mateo Building fees
City of Portland Oregon Grant Management
WA Office of Financial Management Recording Fee Compliance Oregon Department of Administrative
Services
Operational Assessment of the Department of
Forestry
*Non-exhaustive list of projects

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Relevant Municipal Experience
Our firm’s state and local government industry practice offers unsurpassed resources in serving this complex sector, with professionals dedicated to year-round service. Our firm has worked extensively with public agency clients on operational, performance, compliance, and financial engagements. Our clients choose us because we combine the skills, attentiveness, and care of a local firm with the breadth of services you’d expect from a national firm.

The cities and counties shown below are among the many local governments we’ve proudly served.

City Governments
• Albany, CA
• Antioch, CA
• Arvin, CA
• Barstow, Ca
• Beaumont, CA
• Berkeley, CA
• Beverly Hills, CA
• Carson, CA
• Chico, CA
• Chowchilla, CA
• Chula Vista, CA
• Cleveland, OH
• Commerce, CA
• Compton, CA
• Covina, CA
• Cudahy, CA
• Cupertino, CA
• Davis, CA
• Dixon, CA
• Elk Grove, CA
• Encinitas, CA
• Fort Bragg, CA
• Foster City, CA
• Fremont, CA
• Fresno, CA
• Galt, CA
• Glendora, CA
• Hawaiian
Gardens, CA
• Hesperia, CA
• Huntington
Beach, CA
• Inglewood, CA
• Irvine, CA
• La Habra, CA
• Lake Forest, CA
• La Mesa, CA
• La Mirada, CA
• Lodi, CA
• Long Beach, CA
• Los Altos, CA
• Los Angeles, CA
• Martinez, CA
• Modesto, CA
• Monrovia, CA
• Moorpark, CA
• Morgan Hill, CA
• Mountain View, CA
• Needles, CA
• Oakland, CA
• Oxnard, CA
• Palo Alto, CA
• Pasadena, CA
• Pleasant Hill, CA
• Pleasanton, CA
• Phoenix, AZ
• Pittsburg, CA
• Portland, OR
• Riverside, CA
• Rohnert Park, CA
• Rolling Hills
Estates, CA
• Roseville, CA
• Sacramento, CA
• Salinas, CA
• San Carlos, CA
• San Diego, CA
• San Francisco, CA
• San José, CA
• San Ramon, CA
• Santa Ana, CA
• Santa Barbara, CA
• Santa Maria, CA
• Santa Monica
• Santa Rosa, CA
• Sebastopol, CA
• Simi Valley, CA
• South El Monte,
CA
• Stockton, CA
• Sunnyvale, CA
• Temple City, CA
• Tustin, CA
• Union City, CA
• Vacaville, CA
• Ventura, CA
• Vernon, CA
• Walnut Creek, CA
• Westlake, TX
• West Sacramento,
CA
• Winters, CA
• Woodland, CA
• Yorba Linda, CA
County Governments
• Alameda
• Butte
• Contra Costa
• El Dorado
• Fresno
• Glenn
• Los Angeles
• Merced
• Napa
• Orange
• Placer
• Riverside
• Sacramento
• San Bernardino
• San Diego
• San Francisco
• San Mateo
• Santa Clara
• Sonoma
• Stanislaus
• Tulare
• Tuolumne
• Ventura
• Yolo
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Single Audit Experience
MGO has conducted federal compliance audits for nearly 40 years, including large-scale engagements for state and local governments. Our experience with 2 CFR Part 200 (Uniform Guidance) includes audits for entities with federal expenditures exceeding $196 billion, positioning us among the most experienced firms nationally.

Our team has contributed to the development of national audit tools, including the OMB Compliance Supplement, through leadership roles on the AICPA Governmental Audit Quality Center Executive Committee and federal single audit roundtables. This involvement reflects our deep understanding of evolving federal requirements.

To further demonstrate MGO’s ability to successfully complete large federal compliance audits and familiarity with federal programs, the table below identifies select entities by federal expenditures of the most recently completed federal compliance audits.

California Government Federal Expenditures
State Agencies
State of California $181,345,132,318
State Bar of California 28,856,137
Local Governments
City and County of San Francisco 857,480,904
City of Los Angeles 761,125,000
City of Oakland 123,809,342
City of San Diego 334,454,460
City of San Jose 196,868,375
City of Santa Rosa 86,312,359
County of Alameda 517,388,250
County of Contra Costa 421,360,721
County of Los Angeles 4,096,801,090
County of Sacramento 724,604,905
County of San Diego 1,233,720,183
County of San Mateo 214,696,932
County of Santa Clara 826,098,897
California Affordable Housing Initiatives, Inc. 805,265,504 San Francisco Housing Authority 416,942,256
Oakland Housing Authority 333,940,000
Santa Clara County Housing Authority 554,956,241
These audits required coordination across decentralized departments and understanding complex systems. Our work has led to strengthened internal controls, improved audit readiness, and reduced findings.
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MGO has audited over $196 billion in federal expenditures across 169 major programs under 2 CFR Part 200, including engagements for cities, counties, and state agencies.

Examples of commonly audited programs include:
• HHS – Medicaid, Head Start, SAMHSA
• HUD – CDBG, Section 8
• DOE – Title I, IDEA
• DOT – Highway Planning and Construction
• DOL – WIOA
• USDA – SNAP, Child Nutrition Programs
We’ve conducted audits for the City and County of San Francisco, coordinating across 20+ departments with unique grant systems. Our work included procurement compliance, cost allowability, and subrecipient monitoring, while supporting ERP transitions involving 17 integrated modules.

Our three-phase audit approach—planning, execution, and reporting—ensures targeted, efficient audits. We use automated platforms, data mining tools, and secure cloud collaboration systems to streamline workflows and enhance audit quality.

Beyond audits, MGO provides training and consultation to help clients assess internal controls, prepare for program-specific audits, and implement best practices. Our professionals have contributed to the OMB Compliance Supplement and served on the AICPA Governmental Audit Quality Center Executive Committee, shaping national standards.

Lessons learned include the value of early SEFA validation, centralized documentation, and cross-functional coordination. Our work has led to improved audit readiness, reduced findings, and enhanced grant compliance.

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Representative Listing of Governmental ACFR Clients
The table below highlights our representative governmental clients. All referenced ACFRs received the GFOA Certificate of Achievement for Excellence in Financial Reporting.

CITIES
Fiscal Year of
Most Recent
Audit

ACFR (GFOA
Certificate)
Single Audit
Pension, OPEB
and Other
Benefit Plans
Successor
Agencies
Hospitals
Airports/
Seaports
Water/ Sewer/
Power Utilities
Audits of state
or local grants
Appropriations
Limit AUP
Fremont 2025 ✓ ✓ ✓ ✓
Los Angeles 2025 ✓ ✓ *1 ✓ *1 ✓ ✓
Mountain View 2023 ✓ ✓ ✓ ✓ ✓
Oakland 2025 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Palo Alto 2025 ✓ ✓ ✓ ✓ ✓ ✓
Sacramento 2025 ✓ ✓ ✓ ✓
San Diego 2023 ✓ ✓ ✓ ✓ ✓ ✓
San Francisco 2025 ✓ ✓ ✓ ✓ ✓ *2 ✓ ✓ ✓
Pleasant Hill 2025 ✓ ✓ ✓ ✓
San José 2025 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Santa Rosa 2025 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Sunnyvale 2022 ✓ ✓ ✓ ✓ ✓

COUNTIES
Fiscal Year of
Most Recent
Audit

ACFR (GFOA
Certificate)
Single Audit
Pension, OPEB
and Other
Benefit Plans
Successor
Agencies
Hospitals
Airports/
Seaports
Water/ Sewer/
Power Utilities
Audits of state
or local grants
Appropriations
Limit AUP
Alameda 2025 ✓ ✓ *1 *1 *1 ✓
Contra Costa 2025 ✓ ✓ *1 ✓ ✓ ✓ ✓
Los Angeles 2025 ✓ ✓ *1 ✓ ✓ ✓
Sacramento 2025 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
San Diego 2023 ✓ ✓ ✓ ✓ ✓ ✓
San Mateo 2025 ✓ ✓ *1 ✓ ✓ ✓ ✓
Santa Clara 2025 ✓ ✓ ✓ ✓ ✓ ✓
Tuolumne 2024 ✓ ✓ ✓ ✓ ✓ ✓
*1 – Audited by other auditors and included in the financial reporting entity. *2 – Airport was audited by other auditors and included in the financial reporting entity. Seaport was audited by MGO.
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Grant and Other Compliance Audits
Our experience includes compliance audits for state grants, Transportation Development Act (TDA) programs, voter-approved sales and bond measures, toll fund audits, and consulting engagements that support oversight boards and public reporting. In the past five years, we have audited the use of restricted funds for:

• City of Fremont – TDA funds, Measures B, BB, F
• City of Los Angeles – Department of Industrial Relations Workers' Rights Enforcement Grant (WREG) program
• City of Oakland – TDA funds, California Violence Intervention and Prevention Program (CalVIP), BSCC Prop 64 Public Health and Safety (Prop 64 PH&S) Grant, WREG program, Measures AA, B, BB, C, F, Z
• City of Palo Alto – TDA funds
• City of Pleasant Hill – TDA funds, Measure K
• City of Sacramento – Prop 64 PH&S Grant, Measure U
• City of San Jose – TDA funds
• City of Santa Rosa – TDA funds
• City of Sunnyvale – TDA funds
• City and County of San Francisco – TDA funds, Prop 64 PH&S Grant, CalVIP, WREG program • County of Contra Costa – Measure X
• County of San Mateo – WREG program, Measures A and W
• County of Santa Clara – Measure A
• County of Tuolumne – TDA funds

These audits were conducted in accordance with:

• Auditing Standards generally accepted in the United States of America (AICPA) • Government Auditing Standards (GAO, 2024 revision – Yellow Book) • Grant audit manuals, as applicable

Additionally, we serve as a consultant to a San Francisco Bay Area county, providing quarterly analysis of program implementation, budgets, and expenditures for a local bond measure. We help summarize key metrics and maintain a publicly accessible dashboard to promote transparency and accountability.

Commitment to thought leadership and standards
MGO actively participates in national standards-setting bodies, including:

• AICPA State and Local Government Expert Panel
• AICPA Governmental Audit Quality Center Executive Committee • AICPA Government Performance and Accountability Committee (GPAC) • Government Finance Officers Association (GFOA) advisory committees

This involvement helps our clients access the most current guidance and best practices in the field.

Our commitment to thought leadership provides valuable counsel on technical matters and emerging issues.
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Staffing Capacity
Number of staff available for on-call assignments
We maintain a deep bench of professionals to support on-call assignments, with a scalable pool of qualified staff available across assurance and specialty practices to meet engagement needs.

MGO combines locally delivered audit leadership with strong national resources in state and local government services. The City’s engagement will be led by professionals from our local office, providing direct access to accountable decision-makers, supported by firm-wide resources that enhance depth and responsiveness.

Ability to handle multiple concurrent assignments
Our integrated resourcing model and centralized scheduling allow us to efficiently manage multiple concurrent assignments. Engagement teams are structured with dedicated leadership and cross-trained staff to ensure consistent delivery without disruption.

Availability of specialized staff (e.g., IT auditors, forensic auditors) We have ready access to specialized professionals, including IT auditors, data analytics specialists, and forensic practitioners, who can be deployed as needed to support audit objectives and risk areas.

Surge capacity during peak periods
During peak periods, we leverage flexible staffing strategies, including reallocation of national resources and deployment of experienced personnel from our broader practice, to ensure continuity and timely delivery.

Subcontractors and their roles
We do not anticipate the use of subcontractors; all services will be performed by our in-house professionals.

We do not anticipate the use of subcontractors; all services will be performed by MGO professionals. If additional resources are needed, MGO can draw upon its membership in the BDO Alliance USA, a nationwide association of independent firms. This affiliation provides access to broader national and international resources while maintaining MGO’s direct oversight and accountability for all services delivered. 750

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Section C
Project
Approach
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Methodology for As-Needed Assignments

Scoping and initiating Work Authorizations (WAs)
MGO will work with the City to define each assignment through a clear Work Authorization (WA), outlining objectives, scope, deliverables, timeline, staffing, and budget. Each WA is initiated through discussions with City stakeholders to confirm priorities, risk areas, and success criteria before execution.

Reviewing City-provided scope and refining deliverables Upon receipt of a draft scope, MGO performs a structured review to validate feasibility, alignment with applicable standards, and clarity of deliverables. We collaborate with City staff to refine scope elements, confirm assumptions, and establish measurable outcomes to ensure efficient execution.

The City will benefit from a planned, proactive service approach. By providing a detailed plan before the engagement begins, you will have a road map, which outlines the steps in the process with a corresponding timeline, including the delivery of client-prepared schedules.

Your senior engagement team members are closely involved in every aspect of the engagement, from the planning process through the issuance of final reports to helping with further efficiencies in the engagement.

Approach to pricing individual assignments
MGO offers flexible pricing structures based on the nature of each assignment, including time-and-materials or fixed-fee arrangements. Pricing is developed transparently based on scope, complexity, staffing mix, and timeline, with estimates provided as part of each WA for City approval.

Managing changes in scope and budget controls
MGO maintains disciplined change management procedures. Any scope, timeline, or budget changes are promptly communicated, evaluated, and documented through WA amendments.

No out-of-scope work is performed without prior City authorization, ensuring cost control and transparency.

Coordination with City staff and departments
MGO assigns a dedicated engagement lead for each WA who serves as the primary point of contact and coordinates closely with City personnel. We establish clear communication protocols, provide regular status updates, and align with departmental stakeholders to minimize disruption and ensure timely delivery of high-quality results.

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Approach to Meeting Deadlines
MGO’s approach to meeting deadlines is
anchored in a structured, risk‑based
methodology. This phased approach enables
disciplined planning, real-time management,
and consistent delivery of high-quality results.

Project scheduling and timeline
management practices
Each assignment begins with a risk-informed
Assess and Design phase, where we develop a
comprehensive work plan and timeline aligned
with the City’s priorities, key milestones, and
regulatory deadlines. Our management team
actively oversees execution during the Execute
& Manage phase, tracking progress against milestones and adjusting staffing or sequencing as needed to maintain schedule adherence.

Tools or systems used to track progress and deliverables MGO leverages firm-standard project management and audit tools to monitor tasks, milestones, and deliverables in real time. These tools support streamlined workflows, integration of data analytics, and transparency into engagement status, enabling proactive management across concurrent assignments.

Communication protocols for status updates
Consistent with our emphasis on effective communication, we conduct standing weekly status meetings with City stakeholders. These meetings focus on progress updates, open items, risks, timeline adjustments, and preliminary observations. In addition, we maintain open lines of communication outside formal meetings and are available year-round to address questions and provide guidance.

Approach to handling delays or unforeseen issues
If issues arise, we promptly communicate impacts and work collaboratively with the City to implement mitigation strategies—such as reallocating resources, refining scope, or adjusting timelines. Any changes are clearly documented, and their potential impact is communicated early to maintain transparency and manage expectations.

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Commitment to meeting regulatory or grant-related deadlines Regulatory and grant-driven deadlines are embedded into our planning during the Design phase and prioritized throughout execution. Our structured oversight, experienced team involvement, and disciplined review processes ensure that all deliverables are completed accurately and on time, even in complex or multi-departmental environments.

Overall, this structured, proactive approach—supported by hands-on leadership, continuous communication, and flexible resourcing—enables MGO to consistently meet deadlines while maintaining quality and responsiveness.

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Section D
Key Personnel
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Team Structure Based on Your Needs
For each assignment, MGO will assemble a project team aligned to the City’s specific service needs, drawing from our deep bench of more than 500 accounting and business professionals. Team composition will be tailored to the scope, risks, and objectives of each Work Authorization to ensure the appropriate mix of experience and skillsets is applied. The narrative below outlines our team structure and approach; resumes of key personnel who may serve as engagement leaders or project leads follow this section.

Our approach emphasizes assigning practitioners with relevant experience and a strong understanding of governmental auditing, financial reporting, and risk management.

Engagement teams are supported by firm-wide resources, enabling scalability and continuity across assignments of varying size and complexity.

Project team members will have the following roles and responsibilities:

• Engagement Partner – Executes the contract and engagement letter, finalizes scope, provides overall oversight, and is accountable for delivery and client satisfaction. The engagement partner remains actively involved throughout the engagement lifecycle. • Technical Review Partner – Performs an independent review of key deliverables to confirm compliance with professional standards and MGO quality requirements. • Project Manager – Oversees day-to-day execution, manages timelines and resources, coordinates team activities, and performs supervisory review of workpapers and deliverables.
• Managers, Staff, and Subject-Matter Advisors – Assigned based on the scope and complexity of each assignment, contributing technical execution, analysis, and documentation support.

Our objective is to field a team that collectively brings the right combination of experience, technical knowledge, and practical insight to meet the City’s objectives efficiently and effectively, while maintaining consistency and quality across all engagements.

Well-Established Experience
Each of the professionals on your proposed engagement team possesses a firm grasp of municipal operations and has the maturity, experience, and confidence required for this engagement. Before being assigned to an engagement, all personnel undergo an evaluation to confirm that their skills, knowledge, training, and agility are appropriate to the client's needs.

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Annie Louie, CPA, CGMA, CISA
Client Service Partner / Assurance Partner
Proposed role and responsibilities
• Lead and coordinate the overall delivery of the audit and technical assistance • Lead project strategy and planning efforts
• Work closely with management team
• Available throughout the year to proactively identify issues

Education and certifications
• University of California, Berkeley, B.A., Economics; Minor in Business Administration • Certified Public Accountant, California
• Chartered Global Management Accountant
• Certified Information Systems Auditor®

Associations
• American Institute of Certified Public Accountants
• California Society of CPAs
• AGA (San Francisco Chapter, past director of communications) • Information Systems Audit and Control Association
• Government Finance Officers Association's Special Review Committee for ACFR Awards (former member)
• Golden Gate University School of Accounting Advisory Board

My Experience
Leveraging more than 20 years of experience providing assurance and consulting services to the public sector, I specialize in value-added audit engagements that deliver confidence to regulators and constituencies and provide practical recommendations to improve your operational efficiencies. From monitoring the engagement budget and due dates, reviewing engagement documentation, and applying all engagement standards, I am with you every step of the way.

Passionate about growth in the state and local government industry, I also provide training on governmental accounting, auditing, and financial reporting, including developing and delivering curriculum on Single Audit Act requirements. I began my career at MGO as an intern and am proud to be with the firm today. My passion is for working with you to find the best, most efficient solutions to your problems.
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Representative client experience
City governments and related entities
• Fremont, CA
• Oakland, CA
• San Francisco, CA
• San José, CA
• Westlake, TX
County governments and related entities
• Alameda, CA
• Contra Costa, CA
• Sacramento, CA
• San Francisco, CA
• San Mateo, CA
• Santa Clara, CA
• Tuolumne, CA
Other governmental agencies
• Contra Costa Transportation Authority
• Housing Authority of the City and County
of San Francisco
• Metropolitan Transportation
Commission
• New Mexico Department of Homeland
Security and Emergency Management
• Oakland - Alameda County Coliseum
Authority
• Oakland Police and Fire Retirement
System
• Port of Oakland ((including the Oakland
International Airport)
• Port of Stockton
• San Francisco Bay Oakland International
Airport
• San Francisco Bay Restoration Authority
• San Francisco County Transportation
Authority
• San Francisco Employees’ Retirement
System
• San Francisco Health Service System
• San Francisco International Airport
• San Francisco Public Utilities
Commission
• San Francisco Retiree Health Care Trust
Fund
• San Jose Federated City Employees’
Retirement System
• San Jose Police and Fire Department
Retirement Plan
• San Mateo County Flood and Sea Level
Rise Resiliency District
• San Mateo County Inmate Welfare Trust
Fund
• San Mateo County Joint Powers
Financing Authority
• State of California federal compliance
audits
• Westlake Academy, TX

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Linda C. Hurley, CPA
Technical Review Partner
Proposed role and responsibilities
• Consult with the engagement partner on technical accounting and auditing issues, including audit risk assessments
• Responsible for staying current on the engagement process • Participate in client discussions about complex technical issues • Review selected audit workpapers and reports for compliance with financial reporting, compliance, and auditing standards
• Available throughout the year to consult with the city on technical accounting and reporting matters

Education and certifications
• St. Mary’s College of California, B.S., Economics and Business Administration, Accounting • Certified Public Accountant, California

Associations
• American Institute of Certified Public Accountants
• California Society of CPAs
• California Municipal Finance Officers Association
• Government Finance Officers Association
• Government Finance Officers Association's Special Review Committee for ACFR Awards (former member)
• BDO Alliance Governmental Roundtable (Group Leader Team)

My experience
For nearly 30 years, I have provided auditing, accounting, and consulting services to the public and private sectors. I have served as the audit partner for the cities of Fresno, Los Angeles, Riverside, San Diego, San Francisco, and San José; the counties of Alameda, Contra Costa, Fresno, Los Angeles, Orange, and Santa Clara; and state agencies in California, Hawaii, and Oregon, many of which include agreed-upon procedures and operational assessments for a variety of subject matters.

I enjoy presenting to accounting and financial professionals on topics such as the AICPA’s Risk Assessment Standards, internal control, communicating audit findings, Single Audits, pension and OPEB accounting and reporting, and investment reporting and disclosures. 759
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Representative client experience
City governments and related entities
• Antioch
• Encinitas
• Foster City
• Fresno
• Huntington Beach
• La Habra
• Los Angeles
• Pleasanton
• Riverside
• Rohnert Park
• San Diego
• San Francisco
• San Jose
• Santa Ana
• Santa Rosa
County governments and related entities
• Alameda
• Contra Costa
• Fresno
• Los Angeles
• Orange
• San Mateo
• Santa Clara
• Solano
• Yolo
Other governmental agencies
• California Public Employees' Retirement System (CalPERS) • Home Forward (formerly Portland Housing Authority)
• Housing Authority of the City of Los Angeles
• Orange County Employees Retirement System
• San Diego City Employees’ Retirement System
• State of California federal compliance audits
• State of Oregon, Department of Forestry

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Yongxin (Tina) Yuan, CPA
Assurance Manager
Proposed role and responsibilities
• Support engagement partner in planning and completing audit engagements. • Advise and supervise staff associates in executing audit procedures. • Review and analyze client processes to identify improvements. • Conduct research on technical accounting and audit-related issues. • Ensure timely completion of documentation and submission for review

Education and certifications
• University of California, Irvine, The Paul Merage School of Business – MAcc • University of California, Irvine – B.A., Accounting, Business/Management • Certified Public Accountant, California

Associations
• American Institute of Certified Public Accountants
• California Society of CPAs

My experience
With seven years of experience, I have supported audits for multiple municipalities and government entities across California. My core responsibilities include compiling financial statement data, preparing workpapers and supporting schedules, and performing detailed audit testing.

I have direct experience auditing key financial areas such as cash reconciliations, receipts and disbursements, capital assets, accounts payable, sales, and payroll. Additionally, I prepare adjusting entries and assist in closing processes.

As an engagement supervisor, I oversee the work of staff members, provide guidance, and ensure audit quality and compliance with standards. I currently support audits for major public sector clients including the City of Mountain View, City of San José, County of Santa Clara, and the Santa Clara Housing Authority.

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Representative client experience
City Governments and Related Entities
• Mountain View
• Oakland
• San Francisco

• San José
• Sunnyvale

County Governments and Related Entities
• San Francisco

• Santa Clara

Other Governmental Agencies
• State Bar of California federal compliance audits
• Santa Clara County Housing Authority

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Kyle O’Rourke, CIA, CRMA, CGAP
Consulting Partner
Proposed role and responsibilities
• Lead advisory and consulting engagements for public sector clients. • Provide strategic guidance on governance, risk management, and internal controls. • Collaborate with stakeholders to understand operational challenges and objectives. • Design and implement process improvements and risk mitigation frameworks. • Deliver actionable insights to enhance organizational performance and efficiency.

Education and certifications
• Indiana University – Master of Public Affairs (MPA)
• Indiana University – Bachelor’s degree
• Certified Internal Auditor (CIA)
• Certified in Risk Management Assurance (CRMA)
• Certified Government Auditing Professional (CGAP)

Associations
• Institute of Internal Auditors
• Institute of Internal Auditors – Chicago
• GovAI Coalition

My experience
I have experience working with municipalities, public utilities, Tribal governments, and nonprofit organizations on complex consulting engagements. My areas of expertise include internal audit, enterprise risk management, operational assessments, financial analysis, organizational studies, and technology enablement.

Throughout my career, I have supported initiatives such as outsourced internal audit functions, risk transformation programs, and operational improvement projects. My approach focuses on delivering practical, sustainable solutions with clear, actionable recommendations that drive measurable outcomes.

I take pride in acting as a trusted advisor, helping organizations build resilience, improve governance frameworks, and achieve strategic objectives. 763
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Representative client experience
State Agencies and Departments
• Illinois Department of Commerce
• Illinois Racing Authority
• Illinois Toll Highway Authority Associations
• New Jersey School Development Authority

City and County Governments
• Dallas, Texas
• Lake County, Illinois
• Palo Alto, California
• Santa Clara, California
• Yolo County, California

Public Utilities
• Illinois Municipal Electric Agency
• Indiana Municipal Power Agency
• Riverside (CA) Public Utilities
• Wisconsin Public Power

Tribal governments
• Pueblo of Laguna • Southern Ute Indian Tribe

Other governments
• Chicago Housing Authority
• Chicago Public Schools
• City Colleges of Chicago
• Columbus City Schools
• New York City Board of Education
Retirement System

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Adam Wisnieski, CISA
IT Consulting Partner
Proposed role and responsibilities
• Engage with executive leadership to design practical and scalable technology solutions. • Oversee IT and cybersecurity risk assessments and guide remediation strategies. • Lead cross-functional teams in implementing enterprise risk management frameworks. • Align risk management programs with regulatory requirements and industry standards. • Advise boards and audit committees on emerging risks such as AI governance, third-party risk, and data privacy.

Education and certifications
• University of Kansas – B.S., Accounting.
• University of Kansas – B.S., Information Systems.
• Certified Information Systems Auditor (CISA).

Association
• Information Systems Audit and Control Association
• OCEG – Open Compliance and Ethics Group

My experience
I have experience in operational risk management, cybersecurity, regulatory compliance, and supply chain governance. My work includes leading internal and third-party audits, performing IT control testing, and conducting risk assessments aligned with frameworks such as NIST, ISO 27001, and SOX.

I have successfully built and enhanced Project Management Office (PMO) functions, implementing project lifecycle methodologies, improving resource planning, and strengthening audit readiness. My experience also includes delivering PMO health checks, assessing project risks, and guiding remediation strategies to improve execution and compliance.

Additionally, I regularly present to executive leadership, boards, and audit committees, translating complex technical risks into clear, business-focused strategies that support informed decision-making and long-term resilience.

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Representative experience highlights
• Led over 400 technology and transformation projects annually in prior PMO leadership role, ranging from short-term initiatives to multi-year programs. • Delivered enterprise IT risk and cybersecurity assessments for diverse industries. • Designed and implemented governance, risk, and compliance (GRC) frameworks. • Executive leadership advised on regulatory compliance and cyber risk.

Recent Publications
• Wall Street Journal: “What is the Market Impact of SEC’s Cyber Disclosure Rules? Not Much.” – October 2024
• Wall Street Journal: “Companies Grapple with Expanding Cyber Rules” – August 2024 • Wall Street Journal: “SEC’s $10 Million Fine of NYSE Owner Shows Focus on Cyber Disclosures”

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Eric Russell, CIA, CGAP, CGMS, MPA
Consulting Director
Proposed role and responsibilities
• Lead consulting engagements focused on public sector organizations. • Provide guidance on regulatory compliance, internal audit, and grants management. • Assess operational risks and identify opportunities for process improvement. • Support organizations navigating federal oversight, grants, and contracts. • Deliver practical, actionable recommendations aligned with organizational goals.

Education and certifications
• The Ohio State University – Master of Public Administration (June 2008). • Stetson University – Bachelor of Business Administration (May 2006). • Certified Internal Auditor (CIA).
• Certified Government Auditing Professional (CGAP).
• Certified Grants Management Specialist (CGMS), NGMA.

My experience
I bring a collaborative and results-driven approach to every client’s engagement, combining strong technical expertise with a deep understanding of public sector operations. My work focuses on governmental audit, regulatory compliance, and management consulting across complex and highly regulated environments.

I have led internal audit and consulting engagements that drive measurable impact. For example, during an audit for a major public transit system, I directed a detailed analysis of indirect and fringe benefit cost allocations. This effort uncovered system-level issues and enabled the client to recover over $2 million in allowable reimbursable costs that would have otherwise been missed.

Throughout my career, I have supported organizations in restructuring and improving processes to align with legal, regulatory, and operational requirements. I am passionate about strengthening public outcomes while also mentoring professionals and fostering long- term organizational growth.

I began my career in the public sector, interning with Metro Nashville Government and the Columbus City Council, and continue to stay engaged through professional and community initiatives.
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Rebecca Haggerty, CPA, CIA, CFE
Consulting Senior Manager
Proposed role and responsibilities
• Perform and oversee activities within the consulting engagement work plan. • Lead day-to-day execution of consulting and audit engagements. • Prepare and review high-quality engagement deliverables. • Provide regular status updates on engagement progress to stakeholders. • Train, mentor, and supervise engagement staff.

Education and certifications
• San Jose State University – Bachelor’s Degree in Business Administration (Accounting). • Certified Public Accountant (CPA), California.
• Certified Fraud Examiner (CFE).
• Certified Internal Auditor (CIA

Associations
• Association of Certified Fraud Examiners (ACFE).
• Institute of Internal Auditors (IIA).
• Association of Government Auditors (AGA).

My experience
I joined MGO as a Consulting Senior Manager following leadership roles including Chief Audit Officer for the Port of Oakland and multiple senior positions with the County of Santa Clara, such as Internal Audit Manager, General Accounting Manager, and Senior Internal Auditor.

My audit experience spans comprehensive reviews across key functional areas including treasury, investments, cash handling, payroll, human resources, accounts payable, purchasing, internal service funds, and workers’ compensation programs.

I specialize in fraud prevention and detection, enterprise risk assessment, and technology- enabled auditing. I have deep expertise in applying government auditing standards (GAGAS) and frameworks from leading organizations such as COSO, ACFE, and the Institute of Internal Auditors.

Drawing on decades of experience, I provide actionable insights that enhance governance, strengthen compliance, and improve operational efficiency across complex organizations. 768
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Representative client experience
• City of Belmont
• City of Martinez
• County of Humboldt
• County of Santa Clara
• County of Santa Clara General Accounting Manager
• County of Santa Clara Internal Audit, Manager/Chief Audit Executive • County of Santa Clara Systems Development Team
• Port of Oakland, Chief Audit Officer
• Santa Clara Valley Transit Authority
• Santa Clara Valley Water District
• State Tollway System

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Section E
Relevant
Experience
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SECTION E | RELEVANT EXPERIENCE

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Similar Projects
Client Name &
Type of Agency
City and County of San Francisco,
General-purpose government
Project Description & Scope
of Services

MGO was engaged by the Office of the City Attorney’s Office to perform an audit of the Schedule of Program
Expenditures for the Workers’ Rights Enforcement Grant
(WREG) for the period August 1, 2024 through July 31, 2025.

The grant is awarded by the California Department of
Industrial Relations
The scope includes conducting the audit in accordance with generally accepted auditing standards and Government
Auditing Standards, with the objective of expressing an opinion on whether the schedule is free from material
misstatement. This involves identifying and assessing risks of material misstatement, obtaining an understanding of internal control to design appropriate audit procedures, performing audit testing of grant expenditures and related disclosures, and testing compliance with applicable
requirements.

The engagement also includes coordination with City
personnel, review of supporting documentation, and
completion of the audit within the required timeline to support reporting to the California Labor Commissioner’s Office.

Type of Audit Performed Financial audit
Key Outcomes / Results

The audit resulted in an unmodified opinion, concluding that the Schedule of Program Expenditures for the WREG
grant was fairly presented in all material respects. Audit results were provided the City with independent assurance over the accuracy and allowability of grant expenditures, reinforcing accountability, strengthening confidence in controls, and supporting transparency to funding agencies and stakeholders.

Contract Amount & Duration $15,000. October – November 2025.

Role of Proposed Staff (if
applicable)
Annie Louie, Assurance Partner
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Client Name &
Type of Agency
City and County of San Francisco,
General-purpose government
Project Description & Scope
of Services

MGO performed an audit of the California Violence
Intervention and Prevention (CalVIP) Grant (BSCC 874‑20) administered by the City and County of San Francisco
Police Department for the period October 1, 2020 through June 30, 2023. The audit was conducted in accordance with generally accepted auditing standards and Government
Auditing Standards.

The scope focused specifically on grant-related activity. As part of the audit, we assessed risks of material
misstatement, obtained an understanding of internal
control to design appropriate audit procedures, performed audit testing of grant expenditures and related disclosures, and tested compliance with applicable requirements.

The engagement also includes coordination with City
personnel, review of supporting documentation, and
completion of the audit within the agreed-upon timeline.

Type of Audit Performed Financial audit
Key Outcomes / Results

The audit resulted in an unmodified opinion, concluding that the Schedule of Program Expenditures for the CalVIP grant was fairly presented in all material respects. Audit results were provided the City with independent assurance over the accuracy and allowability of approximately
$659,000 in grant expenditures, reinforcing accountability, strengthening confidence in controls, and supporting
transparency to funding agencies and stakeholders.

Contract Amount & Duration $25,000. November – December 2023.

Role of Proposed Staff (if
applicable)
Annie Louie, Assurance Partner

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Client Name &
Type of Agency
Santa Clara Valley Transportation Authority (SCVTA),
Transit Agency
Project Description & Scope
of Services

MGO was contracted to serve in the capacity of the VTA
Auditor General, providing internal audit and business
advisory services, including performing annual risk
assessments using the COSO enterprise risk management
framework to develop a biennial internal audit work plan with associated resource planning and budget. Each year, MGO updated the risk assessment and audit plan based on the organization’s evolving risk profile, with projects varying in size and complexity. These engagements
included investigations of whistleblower hotline
complaints, cybersecurity assessments, long-term fiscal sustainability analyses, internal control evaluations,
reviews of capital project contract administration, and follow-up procedures to assess the status of prior audit recommendations.

To support this effort, MGO performed comprehensive risk evaluation procedures to understand the organization’s
risk landscape, including assessing the likelihood and
potential impact of identified risks and developing overall risk scoring. MGO conducted surveys of Board members,
executive leadership, and management, and facilitated
structured risk assessment workshops with key
stakeholders, including the Audit Committee. Using these inputs, MGO developed a risk heatmap and prioritized risk register, which served as the foundation for the annual internal audit plan.

Type of Audit Performed Internal audit
Key Outcomes / Results

The risk assessment report and audit plan were presented to the Governance & Audit Committee and the Board for
approval. Since then, the MGO team has worked to deliver each project and add value along the way.

Contract Amount & Duration Approximately $1 million per year. Since 2020 – present.

Role of Proposed Staff (if
applicable)
Kyle O’Rourke, Consulting Partner
Rebecca Haggerty, Consulting Senior Manager

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References
City and County of San Francisco
Contact Name
& Title Winnie Woo, Internal Audit Manager
Phone Number (628) 652-9935
Email Address [email protected]
Description of
Services
Provided
We performed a variety of audit, attestation, and consulting engagements to assist the Office of the City Services Auditor in evaluating compliance with external requirements and internal policies and procedures.

On an annual basis, we conducted performance audits of concessions, airlines, and tenants to verify compliance with lease and permit agreements, including accurate payment of rent and landing fees. Other as-needed projects included an audit of pass-through operating costs for buildings leased by the City to verify whether such costs allocated by the landlord was determined in accordance with lease agreements; financial analyses of community benefit districts to determine whether the districts allocated spending in accordance with their management plans; and a Promoting Interoperability Security Risk Assessment to determine the Department of Public Health’s compliance with the Security Rule Provisions requirements to confirm confidentiality, integrity, and availability of electronic Protected Health Information (ePHI).

Dates of
Service 2014 – present

City of Fremont
Contact Name
& Title David Perselin, David Persselin, Finance Director and Treasurer Phone Number (510) 494-4631
Email Address [email protected]
Description of
Services
Provided
Audit of the City’s financial statements (ACFR), single audit, local tax measures (B, F, BB), Transportation Development Act (TDA) funds, and appropriations limit agreed-upon procedures.

Dates of
Service 2012 – present

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County of Los Angeles
Contact Name
& Title Connie Yee, Chief Deputy Auditor Controller
Phone Number (213) 974-0681
Email Address [email protected]
Description of
Services
Provided
The County passed through CRF Grants to numerous governmental and community-based organizations, and thus was responsible for monitoring these organizations’ compliance with the use of such funds.

MGO was engaged to conduct agreed-upon procedures on 33 subrecipients to assist the County in evaluating whether the County’s subrecipients complied with the terms and conditions identified in the subrecipient agreements and applicable federal and State requirements related to the CRF Grant for the year ended June 30, 2021.

Dates of
Service 2021-2022
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Section F
Fee Structure
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SECTION F | FEE STRUCTURE

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Hourly Rates by Classification
At MGO, we foster long-term client relationships by offering quality service at fair and competitive rates. Our fees for professional services will be based on our standard hourly rates in effect during the year when additional services are requested, which vary according to the degree of responsibility involved and the level of experience of the personnel assigned to the task.

For audit, attestation, and consulting services:

Staff Position Description Fully Loaded Hourly Rate
Partner IT Consulting services $475.00
Partner Consulting services $400.00
Partner Audit and attestation services $400.00
Director All services $400.00
Senior Manager All services $330.00
Manager All services $280.00
Supervisor All services $245.00
Senior Associate All services $200.00
Experienced Associate All services $175.00
Associate All services $145.00
Administrative Support All services $120.00

For tax consulting services only:

Staff Position Description Fully Loaded Hourly Rate
Partner Tax consulting services $475.00
Director Tax consulting services $475.00
Senior Manager Tax consulting services $440.00
Manager Tax consulting services $355.00
Supervisor Tax consulting services $285.00
Senior Associate Tax consulting services $210.00
Experienced Associate Tax consulting services $185.00
Associate Tax consulting services $155.00
Administrative Support Tax consulting services $130.00

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Sample Cost Estimate
MGO’s fees are tailored to the specific scope of each assignment and are driven by factors such as complexity, period of coverage, number of departments or programs involved, volume of transactions, level of coordination required with internal and external stakeholders, and reporting requirements. Because these variables can vary significantly across engagements, we develop pricing on a task‑order basis and are pleased to provide detailed, not‑to‑exceed quotes once scope parameters are defined.

For a typical non-complex financial audit, the general level of effort by classification is:

Partner / Engagement Lead: 5–10%
Senior Manager / Manager: 20–30%
Supervisors / Seniors: 30–40%
Experience Associates: 25–35%

Additional Fees
MGO’s proposed rates are all-inclusive and reflect normal local commuting costs, standard technology and software usage, and administrative support. As such, these costs are incorporated into our billing rates and are not billed separately.

We do not anticipate the need for additional or optional costs. However, in limited circumstances where specialized expertise is required and the assigned professional is not based within the Bay Area, travel may be necessary. In those instances, we would coordinate with the City in advance and, if appropriate, mutually agree on the reimbursement of reasonable out‑of‑pocket travel expenses.

Rate Stability and Escalation
Proposed fees apply to Fiscal Year 2026–2027 (through June 30, 2027). For subsequent years, fees will be adjusted annually based on the Consumer Price Index (CPI) applicable to the San Francisco-Oakland-Berkeley region, with any annual increase capped at a maximum of 5%.

These adjustments will ensure fees remain aligned with economic conditions while providing the City with predictability and cost control.
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Section G
Value Added
Services
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Value-Added Services
MGO delivers value beyond core audit and compliance services by bringing the full breadth of our state and local government experience and capabilities to each engagement. With over 35 years of experience serving public agencies – including cities, counties, state agencies, and special districts – we provide the City with access to a broad perspective developed through work across complex organizations, diverse funding structures, and evolving regulatory environments.

Our approach is not limited to identifying issues; we focus on delivering practical, actionable recommendations that are informed by leading practices and tailored to the City’s operational realities. Because we routinely perform financial audits, grant audits, internal audits, and advisory services, we are able to connect insights across these areas and provide a more holistic view of risks, controls, and opportunities for improvement. This integrated perspective enables us to help the City strengthen internal controls, enhance compliance, improve operational efficiency, and better position itself for future audits and funding requirements.

As part of our commitment, we also provide value through ongoing technical guidance and knowledge sharing. This includes periodic updates and training on new accounting and reporting standards (e.g., GASB), grant compliance requirements, and emerging risks impacting public agencies. These services are designed to build internal capacity and support the City in maintaining audit readiness throughout the year.

In addition, MGO is available as a year-round resource to City staff, offering informal consultation and timely advice on accounting, reporting, and compliance matters as they arise. This proactive, collaborative approach helps address issues early, reduce audit risks, and support continuous improvement, ultimately delivering lasting value beyond each individual assignment.

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Section H
Contractor
Assignment of
Sub-Contract
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SECTION H | CONTRACTOR ASSIGNMENT OF SUB-CONTRACT

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Acknowledgement
We acknowledge the requirement that the resulting contract shall not be assigned, transferred, or sublet, in whole or in part, without prior written approval from the City of Richmond.

We do not anticipate the need for subcontractors. Should subcontracting be necessary for specific portions of the work, we will communicate the plan with the City and adopt a structured and transparent approach to ensure compliance and quality delivery.

Our subcontractor selection process includes identifying qualified vendors based on relevant experience, technical expertise, past performance, and demonstrated ability to meet project requirements. All subcontractors will be thoroughly evaluated and selected in alignment with our internal procurement and vendor governance standards.

To ensure quality and compliance, we will implement robust oversight and control measures, including:
• Clearly defined scope of work and expectations for each subcontractor • Regular performance monitoring and progress reviews
• Adherence to project timelines, quality standards, and contractual obligations • Continuous communication and coordination between our team and subcontractors • Periodic audits and quality checks to ensure alignment with City requirements We understand that full accountability for project delivery remains with us as the prime contractor. Accordingly, we will ensure that any subcontractor engaged strictly complies with all terms, conditions, and requirements outlined in our contract with the City. 782

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Section I
Previous
Contracts
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SECTION I | PREVIOUS CONTRACTS

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Previous Contracts with the City of Richmond
Over the past three (3) years, MGO has provided recurring tax preparation services to affiliated entities within the City of Richmond’s community, including the Richmond Housing Authority, Richmond Neighborhood Stabilization Corporation for $3,500, and Easter Hill Housing Corporation for $3,675. The primary City contact for the Richmond Neighborhood Stabilization Richmond Housing Authority and Richmond Neighborhood Stabilization Corporation is Rita Martinez. The primary City contact for the Richmond Neighborhood Stabilization Corporation is I Kuan Choi. These engagements involve the annual preparation and filing of tax returns, all of which have been completed in accordance with applicable requirements and established deadlines.

In addition, MGO is currently in the contracting process with the City to perform an audit of its California Violence Intervention and Prevention (CalVIP) grant program, with a contract value of $20,000. The primary City contact for this engagement is Angelica Howay, Associate Management Analyst with the Community Services Department’s Office of Neighborhood Safety.

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Section J
Exceptions
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SECTION J | EXCEPTIONS

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Exceptions to Standard Services Agreement
We respectfully request a revision to Item 11 of the Standard Services Agreement, as redlined below.

11. HOLD HARMLESS:
a. To the fullest extent permitted by law, Contractor shall indemnify, defend (with counsel acceptable to the City) and hold harmless the City, its City Council, boards, commissions, officials, employees, agents and volunteers (“Indemnitees”) from and against any and all loss, damages, liability, obligations, claims, suits, judgments, costs and expenses whatsoever, including attorney’s fees and costs of litigation (“Claims”), arising from or in any manner connected to Contractor’s performance of its obligations under this Contract or failure to comply with any of its obligations under this Contract or out of the operations conducted by Contractor even if the City is found to have been negligent. If the Claims filed against Indemnitees allege negligence, recklessness or willful misconduct on the part of Contractor, Contractor shall have no right of reimbursement against Indemnitees for the costs of defense even if negligence, recklessness or willful misconduct is not found on the part of Contractor. Contractor shall not have any obligations to indemnify Indemnitees if the loss or damage is found to have resulted solely from the negligence or the willful misconduct of the City. The defense and indemnification obligations of this Contract are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Contract.

Rationale:

A provision like this that requires MGO to defend the City, in part, could likely compromise MGO's E&O insurance coverage as these types of claims are not considered covered claims under MGO's existing policies, specifically because the E&O policies do not cover claims or defense and indemnity rights that exceed the definition of a claim as provided under the terms of the policies. This provision would require MGO to defend and pay attorneys' fees for such a claim without coverage under an available policy to MGO.

Recommendation:

Strike the references to defend/defense and right to attorneys' fees as these provisions may compromise MGO's insurance coverage which serves to protect the City’s interests and would otherwise adhere to its coverage requirements.

In addition, MGO suggests inclusion of the following provision: “Contractor may be liable to the City for indemnification if Contractor is found to be liable in a legal finding, court order, or adjudication of Contractor negligence, fault, act, failure to act, omission, or violation of any state or federal law and/or regulation.”
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MGO & You

We’re excited to explore the opportunities.

Annie Louie, CPA, CISA, CGMA
Partner
+1 (925) 395-2831
[email protected]
mgocpa.com
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