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 FORM
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
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
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
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
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
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.
Vasquez & Company LLP
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 Vasquez & Company LLP
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 Vasquez & Company LLP
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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.
Vasquez & Company LLP
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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.
Vasquez & Company LLP
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
EXHIBIT E
SPECIAL CONDITIONS
The General Conditions are hereby amended to include the following modifications and/or provisions (if applicable, otherwise please state “NONE”):
Vasquez & Company LLP
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.
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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
Vasquez & Company LLP
Contract No: ________ For the Contract between the City of Richmond and
_____________________________
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)
Vasquez & Company LLP
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:
Vasquez & Company LLP
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
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
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.
City of Richmond
June 5, 2026
• 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
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]
City of Richmond
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 5
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 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
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.
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 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 City of Richmond
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.
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.
City of Richmond
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.
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.
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
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.
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.
City of Richmond
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.
City of Richmond
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 City of Richmond
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 City of Richmond
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 City of Richmond
Proposal On-Call Financial and Grant Auditing Services 21
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
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 22
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 City of Richmond
Proposal On-Call Financial and Grant Auditing Services 23
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
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 24
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 - City of Richmond
Proposal On-Call Financial and Grant Auditing Services 25
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 26
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.
City of Richmond
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 28
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
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 29
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
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 30
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 31
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 41
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 42
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.
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.
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.
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
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.
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.
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.
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.
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
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.
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 52
Appendix 2 – Required Forms
Attachment C – Sanctuary City Contracting Ordinance
City of Richmond
Proposal On-Call Financial and Grant Auditing Services 53
Attachment F – Disclosure Statement of Limited Liability Companies Form
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.