1. CALL TO ORDER
2. ROLL CALL
3. PLEDGE OF ALLEGIANCE
4. PRESENTATIONS/PROCLAMATIONS/ANNOUNCEMENTS
5. APPROVE ORDER OF THE AGENDA
This is the appropriate time for the Mayor or Councilmembers to approve the agenda as is or reorder.
6. BLUE FOLDER ITEMS (SUPPLEMENTAL)
Blue folder (supplemental) items are additional back up materials to administrative reports, changes to the posted agenda packet, and/or public comments received after the printing and distribution of the agenda packet for receive and file.
6.A. FOR BLUE FOLDER DOCUMENTS APPROVED AT THE CITY COUNCIL
MEETING
RECOMMENDATION: Approved
7. PUBLIC COMMENT ON NON-AGENDA ITEMS
This is the appropriate time for members of the public to make comments regarding itemsnot listed on this agenda.
Pursuant to the Brown Act, no action will take place on any items not on the agenda.
8. CONSENT CALENDAR
Business items, except those formally noticed for public hearing, or those pulled for discussion are assigned to the Consent Calendar. The Mayor or any Councilmember may request that any Consent Calendar item(s) be removed, discussed, and acted upon separately. Items removed from the Consent Calendar will be taken up under the "Excluded Consent Calendar" section below. Those items remaining on the Consent Calendar will be approved in one motion. The 2 PORTUGUESE BEND ROAD
ROLLING HILLS, CA 90274
(310) 377-1521
AGENDA
Regular City Council Meeting
CITY COUNCIL
Monday, April 28, 2025
CITY OF ROLLING HILLS
7:00 PM
The meeting agenda is available on the City’s website. The City Council meeting will be live-streamed on the City’s website.
Both the agenda and the live-streamed video can be found here:
https://www.rolling-hills.org/government/agenda/index.php Members of the public may submit written comments in real-time by emailing the City Clerk’s office at [email protected].
Your comments will become part of the official meeting record. You must provide your full name, but please do not provide any other personal information that you do not want to be published.
Recordings to City Council meetings can be found here: https://www.rolling-hills.org/government/agenda/index.php Next Resolution No. 1389 Next Ordinance No. 386
CL_AGN_250428_CC_Item13B.pdf
1 Mayor will call on anyone wishing to address the City Council on any Consent Calendar item on the agenda, which has not been pulled by Councilmembers for discussion.
8.A. APPROVE AFFIDAVIT OF POSTING FOR THE CITY COUNCIL REGULAR MEETING OF APRIL 28, 2025
RECOMMENDATION: Approve.
8.B. APPROVE MOTION TO READ BY TITLE ONLY AND WAIVE FURTHER
READING OF ALL ORDINANCES AND RESOLUTIONS LISTED ON THE AGENDA
RECOMMENDATION: Approve.
8.C. APPROVE THE FOLLOWING CITY COUNCIL MINUTES: APRIL 14, 2025
REGULAR MEETING
RECOMMENDATION: Approve as presented.
8.D. PAYMENT OF BILLS
RECOMMENDATION: Approve as presented.
8.E. REPUBLIC SERVICES RECYCLING TONNAGE AND COMPLAINT REPORTS FOR MARCH 2025
RECOMMENDATION: Receive and file.
8.F. ADOPT RESOLUTION NO. 1388 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF ROLLING HILLS ADOPTING THE GENERAL SERVICES
AGREEMENT BETWEEN THE CITY OF ROLLING HILLS AND THE COUNTY OF
LOS ANGELES AND APPROVE RENEWAL OF LOS ANGELES COUNTY
GENERAL SERVICES AGREEMENT
RECOMMENDATION: Approve as presented.
8.G. APPROVE PROPOSED CONTRACT UPDATES WITH THE LOS ANGELES
COUNTY DEPARTMENT OF PUBLIC HEALTH AND AUTHORIZE THE CITY
MANAGER TO EXECUTE THE AGREEMENT
RECOMMENDATION: Approve as presented.
8.H. APPROVE A LETTER TO THE LOS ANGELES COUNTY BOARD OF
SUPERVISORS REQUESTING ACTION REGARDING THE LOS ANGELES
COUNTY SHERIFF DEPARTMENT'S STAFFING AND HIRING SHORTFALLS CL_AGN_250428_CC_AffidavitofPosting.pdf
CL_MIN_250414_CC_F.pdf
CL_AGN_250428_CC_PaymentOfBills.pdf
VC_REP_250421_Mar_TonnageReport.pdf
VC_REP_250421_Mar_C&D_Report.pdf
VC_REP_250421_Mar_CallLog.pdf
VC_REP_250421_Mar_RedTagReport.pdf
Attachment A - ResolutionNo1388_LACo_GSA_2025-30_F.pdf
Attachment B - CA_AGR_250428_LACo_GSA_2025-2030_F.pdf
Attachment C - CA_AGR_250428_LACo_GSA_Matrix_Highlighted.pdf Attachment D - CA_AGR_200601_LACo_GSA_2020-2035_F_E.pdf Attachment A - CA_AGR_250428_LACo_DPH_2025-29.pdf
Attachment B - CA_AGR_630701_LACo_DPH_1963-68_E.pdf
2 RECOMMENDATION: Approve as presented.
9. EXCLUDED CONSENT CALENDAR ITEMS
10. COMMISSION ITEMS
11. PUBLIC HEARINGS
12. OLD BUSINESS
13. NEW BUSINESS
13.A. RECEIVE AND FILE THE CITY OF ROLLING HILLS AUDITED ANNUAL
COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2024
RECOMMENDATION: Receive and file.
13.B. APPROVE A PROFESSIONAL SERVICES AGREEMENT WITH VASQUEZ AND
COMPANY TO PROVIDE AUDIT SERVICES FOR THE THREE FISCAL YEARS ENDING JUNE 30, 2025, JUNE 30, 2026, AND JUNE 30, 2027 AND AUTHORIZE
THE CITY MANAGER TO EXECUTE THE AGREEMENT
RECOMMENDATION: Approve as presented.
13.C. RECIEVE AND FILE AN UPDATE ON POTENTIAL ADDITIONAL LOCATIONS
FOR THE OUTDOOR EMERGENCY SIREN SYSTEM TO IMPROVE AND
ENSURE CITYWIDE COVERAGE
RECOMMENDATION: Receive and file. Provide direction to staff and HQE.
14. MATTERS FROM THE CITY COUNCIL
15. MATTERS FROM STAFF
15.A. DISCUSS THE CITY HALL ADA IMPROVEMENT PROJECT REMAINING OPTIONS AS PRESENTED ON MARCH 24, 2025 AND PROVIDE DIRECTION
FOR STAFF
RECOMMENDATION: Receive and file. Provide direction to staff.
15.B. RECEIVE AND FILE CODE ENFORCEMENT QUARTERLY REPORT FOR THE FIRST QUARTER OF 2025 (JANUARY 1 TO MARCH 31)
RECOMMENDATION: Receive and file.
CC_COR_250428_LetterToSupHahn_LASD_StaffShortages_F
Attachment A - CL_AGN_250428_CC_ACFR Final.pdf
Attachment B - CL_AGN_250428_CC_Report on IC.pdf
Attachment C - CL_AGN_250428_CC_Audit Communication Letter.pdf CL_AGN_250428_CC_PowerPoint_FY24_Audit.pdf
Attachment A - CL_AGN_250428_CC_VasquezProposal.pdf
Attachment B - CL_AGN_250428_CC_PricePaige&Co_Proposal.pdf Attachment C - CA_AGR_250428_VasquezCo_Audits_2025-27_F.pdf Attachment A - PW_SIR_250428_HQE_Proposed_PoleExpansionSites.pdf CE_QRP_2025_Q1_Open.pdf
CE_QRP_2025_Q1_Closed.pdf
3 16. RECESS TO CLOSED SESSION
16.A. CONFERENCE WITH LABOR NEGOTIATOR: GOVERNMENT CODE SECTION 54957.6 CITY NEGOTIATOR: MAYOR PIEPER UNREPRESENTED EMPLOYEE:
CITY MANAGER
RECOMMENDATION: None.
16.B. PUBLIC EMPLOYEE PERFORMANCE EVALUATION: PURSUANT TO GOVERNMENT CODE SECTION 54957 TITLE: CITY ATTORNEY
RECOMMENDATION: None.
16.C. PUBLIC EMPLOYEE APPOINTMENT: GOVERNMENT CODE SECTION 54957 TITLE: CITY ATTORNEY
RECOMMENDATION: None.
16.D. CONFERENCE WITH LEGAL COUNSEL - EXISTING
LITIGATIONÂ GOVERNMENT CODE SECTION 54956.9(D)(1)THE CITY FINDS,
BASED ON ADVICE FROM LEGAL COUNSEL, THAT DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (3 CASES) A. NAME OF CASE: CONNIE ANDERSEN, ET AL. V. CALIFORNIA WATER COMPANY, ET AL. (SEAVIEW CASE) CASE NO.: 24STCV20953 B.
NAME OF CASE: CITY OF ROLLING HILLS V. SCE CPUC DOCKET NO. C.24- 10-008 C. NAME OF CASE: CITY OF ROLLING HILLS V. SOCALGAS CPUC DOCKET NO. C.24-10-009
RECOMMENDATION: None.
16.E. CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION GOVERNMENT CODE SECTION 54956.9(D)(1) THE CITY FINDS, BASED ON
ADVICE FROM LEGAL COUNSEL, THAT DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (1 CASE) RECOMMENDATION: NONE.
RECOMMENDATION: None.
17. RECONVENE TO OPEN SESSION
18. ADJOURNMENT
Next regular meeting: Monday, May 12, 2025 at 7:00 p.m. in the City Council Chamber, Rolling Hills City Hall, 2 Portuguese Bend Road, Rolling Hills, California, 90274.
CE_QRP_2025_Q1_ALL Open.pdf
Notice:
Public Comment is welcome on any item prior to City Council action on the item.
Documents pertaining to an agenda item received after the posting of the agenda are available for review in the City Clerk's office or at the meeting at which the item will be considered.
In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in this meeting due to your disability, please contact the City Clerk at (310) 377-1521 at least 48 hours prior to the meeting to enable the City to make reasonable arrangements to ensure accessibility and accommodation for 4 your review of this agenda and attendance at this meeting. 5 Agenda Item No.: 6.A
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: FOR BLUE FOLDER DOCUMENTS APPROVED AT THE CITY COUNCIL
MEETING
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approved.
ATTACHMENTS:
CL_AGN_250428_CC_Item13B.pdf
6 BLUE FOLDER ITEM (SUPPLEMENTAL)
Blue folder (supplemental) items are additional back up materials to administrative reports, changes to the posted agenda packet, and/or public comments received after the printing and distribution of the agenda packet for receive and file.
CITY COUNCIL MEETING
April 28, 2025
13B. APPROVE A PROFESSIONAL SERVICES AGREEMENT WITH VASQUEZ AND
COMPANY TO PROVIDE AUDIT SERVICES FOR THE THREE FISCAL YEARS ENDING JUNE 30, 2025, JUNE 30, 2026, AND JUNE 30, 2027 AND AUTHORIZE THE
CITY MANAGER TO EXECUTE THE AGREEMENT
FROM: CHRISTIAN HORVATH, CITY CLERK/EXECUTIVE ASSISTANT TO THE CITY MANAGER CL_AGN_250428_CC_Item13B.pdf
7 Agenda Item No.: 8.A
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE AFFIDAVIT OF POSTING FOR THE CITY COUNCIL REGULAR MEETING OF APRIL 28, 2025
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve.
ATTACHMENTS:
CL_AGN_250428_CC_AffidavitofPosting.pdf
8 Administrative Report
8.A., File # 2752 Meeting Date: 4/28/2025
To: MAYOR & CITY COUNCIL
From: Christian Horvath, City Clerk
TITLE
APPROVE AFFIDAVIT OF POSTING FOR THE CITY COUNCIL ADJOURNED REGULAR MEETING OF APRIL 28, 2025
EXECUTIVE SUMMARY
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF ROLLING HILLS )
AFFIDAVIT OF POSTING
In compliance with the Brown Act, the following materials have been posted at the locations below.
Legislative Body City Council
Posting Type Regular Meeting Agenda
Posting Location 2 Portuguese Bend Road, Rolling Hills, CA 90274 City Hall Window
City Website: https://www.rolling-hills.org/government/agenda/index.php https://www.rolling-hills.org/government/city_council/city_council_archive_agendas/index.php Meeting Date & Time APRIL 28, 2025 7:00pm Open Session
As City Clerk of the City of Rolling Hills, I declare under penalty of perjury, the document noted above was posted at the date displayed below.
Christian Horvath, City Clerk
Date: April 25, 2025
9 Agenda Item No.: 8.B
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE MOTION TO READ BY TITLE ONLY AND WAIVE FURTHER
READING OF ALL ORDINANCES AND RESOLUTIONS LISTED ON THE AGENDA
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve.
ATTACHMENTS:
10 Agenda Item No.: 8.C
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE THE FOLLOWING CITY COUNCIL MINUTES: APRIL 1 4, 2025 REGULAR MEETING
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
CL_MIN_250414_CC_F.pdf
11 MINUTES – CITY COUNCIL MEETING
Monday, April 14, 2025
Minutes
Rolling Hills City Council
Monday, April 14, 2025
Regular Meeting 7:00 p.m.
1. CALL TO ORDER
The City Council of the City of Rolling Hills met in person on the above date at 7:00 p.m. Mayor Pieper presiding.
2. ROLL CALL
Councilmembers Present: Mirsch, Wilson, Mayor Pieper
Councilmembers Absent: Black, Dieringer
Staff Present: Karina Bañales, City Manager
Christian Horvath, City Clerk / Executive Assistant to the City Manager Samantha Crew, Management Analyst
Pat Donegan, City Attorney
3. PLEDGE OF ALLEGIANCE – Mayor Pieper
4. PRESENTATIONS / PROCLAMATIONS / ANNOUNCEMENTS – NONE
5. APPROVE ORDER OF THE AGENDA
Motion by Councilmember Mirsch, seconded by Councilmember Wilson to approve the order of the agenda.
Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
6. BLUE FOLDER ITEMS (SUPPLEMENTAL)
Motion by Councilmember Mirsch, seconded by Councilmember Wilson to receive and file Blue Folder Items 13A. Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
7. PUBLIC COMMENT ON NON-AGENDA ITEMS
Public Comment: Melissa McNabb, Judith Haenel
8. CONSENT CALENDAR
8.A. APPROVE AFFIDAVIT OF POSTING FOR THE CITY COUNCIL REGULAR MEETING OF APRIL 14, 2025
8.B. APPROVE MOTION TO READ BY TITLE ONLY AND WAIVE FURTHER READING OF ALL
ORDINANCES AND RESOLUTIONS LISTED ON THE AGENDA
12 MINUTES – CITY COUNCIL MEETING
Monday, April 14, 2025
8.C. APPROVE THE FOLLOWING CITY COUNCIL MINUTES: MARCH 24, 2025 REGULAR MEETING
8.D. PAYMENT OF BILLS
8.E. ADOPT RESOLUTION NO. 1387, A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROLLING HILLS. CALIFORNIA AUTHORIZING A FISCAL YEAR 2024-2025 BUDGET MODIFICATION TO INCREASE APPROPRIATIONS BY $236,969 IN FUND 16 FUNDED FROM A COMBINATION OF GRANT REVENUES AND RULE 20A CREDITS FOR PROVIDING ENGINEERING AND ENVIRONMENTAL MONITORING SERVICES WITHIN THE 20B PORTION
OF THE EASTFIELD DRIVE AND THE CREST ROAD EAST FIRE PREVENTION POWER LINE
UNDERGROUNDING PROJECTS
Motion by Councilmember Mirsch, seconded by Councilmember Wilson to approve the Consent Calendar.
Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
9. EXCLUDED CONSENT CALENDAR ITEMS – NONE
10. COMMISSION ITEMS – NONE
11. PUBLIC HEARINGS – NONE
12. OLD BUSINESS – NONE
13. NEW BUSINESS
13.A. CONSIDERATION OF AWARDING A CONSTRUCTION CONTRACT TO FIDELITY BUILDERS, INC. FOR PROVIDING CONSTRUCTION SERVICES ON THE TENNIS COURT ADA IMPROVEMENT PROJECT IN AN AMOUNT NOT-TO-EXCEED $770,396, AUTHORIZE THE CITY
MANAGER TO EXECUTE THE AGREEMENT, AND FINDING THE PROJECT CATEGORICALLY
EXEMPT FROM THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
Presentation by City Clerk / Executive Assistant to the City Manager Horvath Public Comment: Dustin McNabb
Motion by Councilmember Mirsch, seconded by Councilmember Wilson to, in the public interest, reject all bids and reissue the bid. Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
14. MATTERS FROM THE CITY COUNCIL
Councilmember Wilson expressed concerns about City Hall’s exterior and deferred maintenance.
Councilmember Mirsch expressed concerns about the northeast corner of Crest Road and Portuguese Bend Road related to the overgrowth of trees since both roads are evacuation routes during an emergency. She 13 MINUTES – CITY COUNCIL MEETING
Monday, April 14, 2025
inquired if it would be considered a general nuisance and requested staff look into in coordination with LA County Fire as it relates to safety concerns.
15. MATTERS FROM STAFF
15.A. RECEIVE AND FILE A PUBLIC SAFETY AND EMERGENCY PREPAREDNESS UPDATE Presentation by Management Analyst Crew
Public Comment: Melissa McNabb
Motion by Councilmember Wilson, seconded by Councilmember Mirsch to receive and file. Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
15.B. CONSIDERATION OF A JOINT PENINSULA CITIES LETTER TO GOVERNOR GAVIN NEWSOM
REQUESTING A MORATORIUM ON HOUSING LEGISLATION THAT CREATE FURTHER
DENSITY IN CALFIRE-DESIGNATED VERY HIGH FIRE HAZARD SEVERITY ZONES Presentation by City Manager Bañales
Motion by Councilmember Mirsch, seconded by Councilmember Wilson to approve as presented. Motion carried unanimously with the following vote:
AYES: Mirsch, Wilson, Mayor Pieper
NOES: None
ABSENT: Black, Dieringer
16. RECESS TO CLOSED SESSION – 8:14 P.M.
16.A. EXISTING LITIGATION - GOVERNMENT CODE SECTION 54956.9(D)(1) THE CITY FINDS,
BASED ON ADVICE FROM LEGAL COUNSEL, THAT DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (1 CASE) a. NAME OF CASE:
CONNIE ANDERSEN, ET AL. V. CALIFORNIA WATER COMPANY, ET AL. (SEAVIEW CASE) CASE NO.: 24STCV20953
16.B. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION GOVERNMENT CODE SECTION 54956.9 (2 CASES) CPUC COMPLAINTS AGAINST SOTHERN CALIFORNIA EDISON
AND SOCAL GAS
16.C. CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION GOVERNMENT CODE SECTION 54956.9(D)(1) THE CITY FINDS, BASED ON ADVICE FROM LEGAL COUNSEL, THAT
DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (1 CASE)
16.D. PUBLIC EMPLOYEE PERFORMANCE EVALUATION PURSUANT TO GOVERNMENT CODE SECTION 54957 TITLE: CITY ATTORNEY
17. RECONVENE TO OPEN SESSION – 8:55 P.M.
14 MINUTES – CITY COUNCIL MEETING
Monday, April 14, 2025
18. ADJOURNMENT: 8:55 P.M.
The meeting was adjourned at 8:55 p.m. on April 14, 2025. The next regular meeting of the City Council is scheduled to be held on Monday, April 28, 2025 beginning at 7:00 p.m. in the City Council Chamber at City Hall, 2 Portuguese Bend Road, Rolling Hills, California. It will also be available via City’s website link at:
https://www.rolling-hills.org/government/agenda/index.php All written comments submitted are included in the record and available for public review on the City website.
Respectfully submitted,
____________________________________
Christian Horvath, City Clerk
Approved,
____________________________________
Jeff Pieper, Mayor
15 Agenda Item No.: 8.D
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: PAYMENT OF BILLS
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
CL_AGN_250428_CC_PaymentOfBills.pdf
16 17
18 Agenda Item No.: 8.E
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: REPUBLIC SERVICES RECYCLING TONNAGE AND COMPLAINT REPORTS FOR MARCH 2025
DATE: April 28, 2025
BACKGROUND:
As requested, Republic Services has provided the following clarifications to their reports:
Non-franchise means any business not covered under the City’s Franchise Agreement with Republic Services – for instance, temporary bins or roll offs for construction or cleanups or permanent dumpsters for horse properties.
The Commercial Recycling is hauled to various transfer facilities. Those facilities separate and recover(recycle) a portion of that material. They provide Republic recovery rates each month that is in turn used for the cities Republic serves.
The Greenwaste on the Non-Franchise report can show up and change for various reasons from month to month. Aspects like changes to the customers service type, load contamination and data entry errors can contribute to this.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
Receive and file.
ATTACHMENTS:
VC_REP_250421_Mar_TonnageReport.pdf
VC_REP_250421_Mar_C&D_Report.pdf
VC_REP_250421_Mar_CallLog.pdf
VC_REP_250421_Mar_RedTagReport.pdf
19 Year 2025
Diversion Requirement Y
Month Commodity Tons Collected Tons Recovered Tons Disposed Diversion % 1 Greenwaste 128.08 128.08 - 100.00%
Greenwaste - Free Residential Roll Off Bin 1.63 1.63 - 100.00% Trash 189.31 - 189.31 0.00%
Trash - Free Residential Roll Off Bin 10.51 - 10.51 0.00% 1 Total 329.53 129.71 199.82 39.36%
2 Greenwaste 102.30 102.30 - 100.00%
Greenwaste - Free Residential Roll Off Bin 8.54 8.54 - 100.00% Recycle 4.35 2.02 2.33 46.46%
Trash 181.14 - 181.14 0.00%
Trash - Free Residential Roll Off Bin 16.57 - 16.57 0.00% 2 Total 312.90 112.86 200.04 36.07%
3 Greenwaste 110.94 110.94 - 100.00%
Recycle 14.41 7.66 6.75 53.17%
Trash 199.27 - 199.27 0.00%
3 Total 324.62 118.60 206.02 36.54%
Grand Total 967.05 361.17 605.88 37.35%
CITY OF ROLLING HILLS RESIDENTIAL FRANCHISE
2025
Year 2025
Diversion Requirement N
Month Commodity Tons Collected Tons Recovered Tons Disposed Diversion % 1 C&D 10.85 8.71 2.14 80.24%
Greenwaste 14.33 14.33 - 100.00%
Recycle 0.20 0.08 0.12 41.79%
Trash 56.68 - 56.68 0.00%
1 Total 82.06 23.12 58.94 28.17%
2 C&D 5.26 4.22 1.04 80.24%
Recycle 0.19 0.09 0.10 46.46%
Trash 21.78 - 21.78 0.00%
2 Total 27.23 4.31 22.92 15.82%
3 C&D 3.67 2.94 0.73 80.24%
Greenwaste 9.52 9.52 - 100.00%
Recycle 0.33 0.17 0.16 52.66%
Trash 58.05 - 58.05 0.00%
3 Total 71.57 12.64 58.93 17.66%
Grand Total 180.86 40.07 140.79 22.15%
CITY OF ROLLING HILLS NON-FRANCHISE
2025
Republic Services City of Rolling Hills
C&D Report Reporting Period March-25
Disposal Site Material Loads Taken Tons Collected
CWS C&D 1 3.67
Summary
Row Labels Sum of Tons Collected
C&D 3.67
Grand Total 3.67
Republic Services Call Log Report
City: Rolling Hills
Year 2025
Month/Quarter 3
Summary of Calls by Type
Final Call
Final Call Type Sub-Type Total
3.Missed Pick Up Missed Recycle - Residential 1
Missed Trash - Residential 2
Missed Yard Waste - Residential 1
Missed Bulk Service 5
3.Missed Pick Up Total 9
Grand Total 9
Pg 1 of 2 23
Republic Services Call Log Report
Final Call Type Sub-Type Case Number
Date/Time
Opened
Date/Time
Closed
Created
By Request Description Resolution Comments Customer Category Account Number Site Account Name Site Address Phone
3.Missed Pick Up Missed Bulk Service 20250313-211729753 3/13/2025
4:52 PM
3/18/2025
10:33 PM
Nimsi
Gonzalez (blank) (blank) RESI 9020003267 1
CURRENT
RESIDENT
5 CHESTNUT LN
ROLLING HILLS CA
(000) 000-0000
3.Missed Pick Up Missed Bulk Service 20250314-211767494 3/14/2025
10:29 AM
3/18/2025
10:33 PM
Cheryl
Fortson
(blank) (blank) RESI 9020003025 1
CURRENT
RESIDENT
4 APPALOOSA LN
ROLLING HILLS CA
(000) 000-0000
3.Missed Pick Up Missed Bulk Service 20250317-211870157 3/17/2025
12:48 PM
3/19/2025
10:35 PM
Christa
Weaver
(blank) (blank) RESI 9020003025 1
CURRENT
RESIDENT
4 APPALOOSA LN
ROLLING HILLS CA
(000) 000-0000
3.Missed Pick Up Missed Bulk Service 20250318-211916563 3/18/2025
8:10 AM
(blank) Pamela
Ferrell (blank) (blank) RESI 9020003267 1
CURRENT
RESIDENT
5 CHESTNUT LN
ROLLING HILLS CA
(000) 000-0000
3.Missed Pick Up Missed Bulk Service 20250319-212036918 3/19/2025
12:28 PM
3/21/2025
10:32 PM
Quatavia
Ross
(blank) (blank) RESI 9020003025 1
CURRENT
RESIDENT
4 APPALOOSA LN
ROLLING HILLS CA
(000) 000-0000
3.Missed Pick Up Missed Recycle - Residential 20250314-211785229 3/14/2025
12:54 PM
3/18/2025
10:33 PM
Brittany
Dewese
(blank) (blank) RESI 9020003470 1
CURRENT
RESIDENT
20 CINCHRING RD
ROLLING HILLS CA
(000) 000-0000
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Brittany
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CURRENT
RESIDENT
20 CINCHRING RD
ROLLING HILLS CA
(000) 000-0000
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CURRENT
RESIDENT
20 CINCHRING RD
ROLLING HILLS CA
(000) 000-0000
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12:53 PM
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CURRENT
RESIDENT
20 CINCHRING RD
ROLLING HILLS CA
(000) 000-0000
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Rolling Hills Red Tags – March 2025
Date Address Code Issue COMM
3/13/2025 71 CREST RD E 2 PLACEMENT NO
3/27/2025 9 WIDELOOP RD 7 CONTAMINATED (REC) NO
3/31/2025 12 UPPER BLACKWATER CYN RD 4 PLACEMENT NO
25 Agenda Item No.: 8.F
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT:
ADOPT RESOLUTION NO. 1388 A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF ROLLING HILLS ADOPTING THE
GENERAL SERVICES AGREEMENT BETWEEN THE CITY OF ROLLING
HILLS AND THE COUNTY OF LOS ANGELES AND APPROVE
RENEWAL OF LOS ANGELES COUNTY GENERAL SERVICES
AGREEMENT
DATE: April 28, 2025
BACKGROUND:
The General Services Agreement (GSA) between the City of Rolling Hills and the County of Los Angeles (County) will expire on June 30, 2025 (Attachment D). In order to continue receiving services provided by the County, the City is required to renew the GSA for a fiveyear period, commencing on July 1, 2025 through June 30, 2030 (Attachment B) and adopt a corresponding Resolution.
DISCUSSION:
Every five years, the City considers renewal of its GSA with the County of Los Angeles to provide certain services to the City, an example of which is proposed development plan checking or building and safety inspections (Attachment C). The current GSA expires on June 30, 2025. Adoption of this Agreement does not alter any of the charges for services or responsibilities of each party. This Agreement has been reviewed by the City Attorney’s Office. A copy of the Agreement is attached to Resolution No. 1388 (Attachment A) for your review, and no changes are contained in the Agreement.
FISCAL IMPACT:
None.
26 RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
Attachment A - ResolutionNo1388_LACo_GSA_2025-30_F.pdf
Attachment B - CA_AGR_250428_LACo_GSA_2025-2030_F.pdf
Attachment C - CA_AGR_250428_LACo_GSA_Matrix_Highlighted.pdf Attachment D - CA_AGR_200601_LACo_GSA_2020-2035_F_E.pdf 27 Resolution No. 1388 1
RESOLUTION NO. 1388
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ROLLING HILLS ADOPTING THE
GENERAL SERVICES AGREEMENT BETWEEN
THE CITY OF ROLLING HILLS AND THE COUNTY
OF LOS ANGELES.
WHEREAS, the City of Rolling Hills desires to contract for specific services from the County of Los Angeles; and
WHEREAS, the City of Rolling Hills adopted a General Services Agreement on March 23, 2020 to receive said services; and WHEREAS, this Agreement will expire on June 30, 2025; and WHEREAS, the City of Rolling Hills desires to continue to receive specific services from the County of Los Angeles.
THE CITY COUNCIL OF THE CITY OF ROLLING HILLS, CALIFORNIA,
DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS
FOLLOWS:
Section 1. The City Council hereby adopts the General Services Agreement with the County of Los Angeles effective July 1, 2025 for a period of five (5) years expiring on June 30, 2030.
Section 2. The Mayor is hereby directed to sign this Resolution signifying its adoption, and the City Clerk, or duly authorized Deputy, is directed to attest thereto.
Section 3. The Mayor and City Clerk are hereby directed to affix their signatures to the attached Agreement (Exhibit "A") entitled, "General Services Agreement."
Section 4. The City Clerk shall forward a certified copy of this Resolution and 3 copies of the signed Agreement to COUNTY OF LOS ANGELES INTERGOVERNMENTAL AND EXTERNAL AFFAIRS OFFICE.
[SIGNATURES ON FOLLOWING PAGE]
28 Resolution No. 1388 2
PASSED, APPROVED, AND ADOPTED this 28th day of April, 2025 ______________________________
JEFF PIEPER
MAYOR
ATTEST:
___________________________
CHRISTIAN HORVATH
CITY CLERK
29 Resolution No. 1388 3
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) §§
CITY OF ROLLING HILLS )
The foregoing Resolution No. 1388 entitled:
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF ROLLING HILLS ADOPTING THE
GENERAL SERVICES AGREEMENT BETWEEN
THE CITY OF ROLLING HILLS AND THE COUNTY
OF LOS ANGELES.
was approved and adopted at a regular meeting of the City Council on the 28th day of April 2025, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________
CHRISTIAN HORVATH
CITY CLERK
30 1 of 6
GENERAL SERVICES AGREEMENT
THIS GENERAL SERVICES AGREEMENT ("Agreement"), dated for purposes of reference only, July 1, 2025, is made by and between the County of Los Angeles, hereinafter referred to as the "County," and the City of Rolling Hills, hereinafter referred to as the "City."
RECITALS:
(a) The City is desirous of contracting with the County for the performance by its appropriate officers and employees of City functions.
(b) The County is agreeable to performing such services on the terms and conditions hereinafter set forth.
(c) Such contracts are authorized and provided for by the provisions of Section 56½ of the Charter of the County of Los Angeles and Section 51300, et seq., of the Government Code.
THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:
1. The County agrees, through its officers, agents and employees, to perform those City functions, which are hereinafter provided for.
2. The City shall pay for such services as are provided under this Agreement at rates to be determined by the County Auditor-Controller in accordance with the policies and procedures established by the Board of Supervisors.
These rates shall be readjusted by the County Auditor-Controller annually effective the first day of July of each year to reflect the cost of such service in accordance with the policies and procedures for the determination of such rates as adopted by the Board of Supervisors of County.
3. No County agent, officer or department shall perform for said City any 31 2 of 6
function not coming within the scope of the duties of such agent, officer or department in performing services for the County.
4. No service shall be performed hereunder unless the City shall have available funds previously appropriated to cover the cost thereof.
5. No function or service shall be performed hereunder by any County agent, officer or department unless such function or service shall have been requested in writing by the City on order of the City Council thereof or such officer as it may designate and approved by the Board of Supervisors of the County, or such officer as it may designate, and each such service or function shall be performed at the times and under circumstances which do not interfere with the performance of regular County operations.
6. Whenever the County and City mutually agree as to the necessity for any such County agent, officer or department to maintain administrative headquarters in the City, the City shall furnish at its own cost and expense all necessary office space, furniture, and furnishings, office supplies, janitorial service, telephone, light, water, and other utilities. In all instances where special supplies, stationery, notices, forms and the like must be issued in the name of the City, the same shall be supplied by the City at its expense.
It is expressly understood that in the event a local administrative office is maintained in the City for any such County agent, officer or department, such quarters may be used by the County agent, officer or department in connection with the performance of its duties in territory outside the City and adjacent thereto provided, however, that the performance of such outside duties shall not be at any additional cost to the City.
7. All persons employed in the performance of such services and functions for 32 3 of 6
the City shall be County agents, officers or employees, and no City employee as such shall be taken over by the County, and no person employed hereunder shall have any City pension, civil service, or other status or right.
For the purpose of performing such services and functions, and for the purpose of giving official status to the performance hereof, every County agent, officer and employee engaged in performing any such service or function shall be deemed to be an agent, officer or employee of said City while performing service for the City within the scope of this agreement.
8. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or any liability other than that provided for in this agreement.
Except as herein otherwise specified, the City shall not be liable for compensation or indemnity to any County employee for injury or sickness arising out of his or her employment.
9. The parties hereto have executed an Assumption of Liability Agreement approved by the Board of Supervisors on December 27, 1977 and/or a Joint Indemnity Agreement approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this agreement as set out in full herein. In the event that the Board of Supervisors later approves a revised Joint Indemnity Agreement and the City executes the revised agreement, the subsequent agreement as of its effective date shall supersede the agreement previously in effect between the parties hereto.
10. Each County agent, officer or department performing any service for the 33 4 of 6
City provided for herein shall keep reasonably itemized and in detail work or job records covering the cost of all services performed, including salary, wages and other compensation for labor, supervision and planning, plus overhead, the reasonable rental value of all County-owned machinery and equipment, rental paid for all rented machinery or equipment, together with the cost of an operator thereof when furnished with said machinery or equipment, the cost of all machinery and supplies furnished by the County, reasonable handling charges, and all additional items of expense incidental to the performance of such function or service.
11. All work done hereunder is subject to the limitations of the provisions of Section 23008 of the Government Code, and in accordance therewith, before any work is done or services rendered pursuant hereto, an amount equal to the cost or an amount 10% in excess of the estimated cost must be reserved by the City from its funds to ensure payment for work, services or materials provided hereunder.
12. The County shall render to the City at the close of each calendar month an itemized invoice which covers all services performed during said month, and the City shall pay County therefore within thirty (30) days after date of said invoice.
If such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County is entitled to recover interest thereon. Said interest shall be at the rate of seven (7) percent per annum or any portion thereof calculated from the last day of the month in which the services were performed.
13. Notwithstanding the provisions of Government Code Section 907, if such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County may satisfy such indebtedness, 34 5 of 6
including interest thereon, from any funds of any such City on deposit with the County without giving further notice to said City of County's intention to do so.
14. This Agreement shall become effective on the date herein-above first mentioned and shall run for a period ending June 30, 2030, and at the option of the City Council of the City, with the consent of the Board of Supervisors of County, shall be renewable thereafter for an additional period of not to exceed five (5) years.
15. In the event the City desires to renew this Agreement for said five-year period, the City Council shall not later than the last day of May 2030, notify the Board of Supervisors of County that it wishes to renew the same, whereupon the Board of Supervisors, not later than the last day of June 2030, shall notify the City Council in writing of its willingness to accept such renewal. Otherwise, such Agreement shall finally terminate at the end of the aforedescribed period.
Notwithstanding the provisions of this paragraph herein-above set forth, the County may terminate this Agreement at any time by giving thirty (30) days' prior written notice to the City. The City may terminate this Agreement as of the first day of July of any year upon thirty (30) days' prior written notice to the County.
16. This Agreement is designed to cover miscellaneous and sundry services which may be supplied by the County of Los Angeles and the various departments thereof. In the event there now exists or there is hereafter adopted a specific contract between the City and the County with respect to specific services, such contract with respect to specific services shall be controlling as to the duties and obligations of the parties anything herein to the contrary notwithstanding, unless such special contract adopts the provisions hereof by reference.
35 6 of 6
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their duly authorized officers.
Executed this _____________day of ________________________2025.
The City of Rolling Hills,
By _____________________________
Mayor
ATTEST:
City Clerk THE COUNTY OF LOS ANGELES
By_____________________________ By_____________________________ Chair, Board of Supervisors
ATTEST:
EDWARD YEN
Executive Officer/Clerk
of the Board of Supervisors
By_____________________________
Deputy
APPROVED AS TO FORM:
DAWYN R. HARRISON
County Counsel
By ___________________________
Senior Deputy
36 SERVICES PROVIDED TO CITIES BY THE COUNTY OF LOS ANGELES (Via Agreement)
AGRICULTURAL COMM./WEIGHTS & MEASURES
Weed Abatement Predatory Animal (GSA or Contract) Vertebrate Pests (Contract) Noxious/Invasive Weeds Management (Contract) ANIMAL CARE & CONTROL (1)
Animal Control Animal Shelter Services
ASSESSOR
Maps Media (CD/DVD/Email)
AUDITOR-CONTROLLER
Direct Assessments Collections
BEACHES & HARBORS
(2)
Beach Maintenance Facility Maintenance
BOARD OF SUPERVISORS
JPA for Foothill Transit Corporation & Meetings Hearing Appeals-Civil Service Commission
CHIEF EXECUTIVE OFFICE
GSA/Assumption of Liability Agreements Local Homeless Services Programming (12)
CONSUMER AND BUSINESS AFFAIRS
Eviction Defense Services Wage Enforcement Services Immigrant Legal Services
DISTRICT ATTORNEY
City Prosecution Services Community Law Enforcement & Recovery (CLEAR) Community Prosecutor Program (CPP)
FIRE DEPARTMENT
(3)
Fire Suppression Services - Fee for Service Fire Suppression Services - Tax Share Beach Lifeguard Services GSA/MOU/Others Certified Unified Participating Agency Billing
HEALTH SERVICES
Housing and homelessness services Justice-related services Pregnancy-related support services INTERNAL SERVICES (4)
Telecommunication Services IT Services Energy and Environmental Programs SoCalREN-EES eGIS Services Fleet & Logistics Maintenance & Operations Ongoing Custodial services Ongoing Landscape services Ongoing Pest Control Program & Project Management Special Services - As Needed (Events, Paint, Signage, H
MENTAL HEALTH
Socialization Services (5) Mental Hlth Eval & Co-Response Team w/Police (6) Mental Health Evaluation Team & 1 FTE PSW (7)
PROBATION
Deputy Probation Officer Services
PUBLIC HEALTH
See Attachment I for Specific Services
PUBLIC LIBRARY(8)
Library Services
PUBLIC WORKS
See Attachment II for Specific Services
REGIONAL PLANNING
Planning & Zoning Services
REGISTRAR-RECORDER/COUNTY CLERK
(9)
Document Transfer Tax Collection
(12)
Real Property Index-View Election Management System Vital Records Data and Images Release of Voter Signature Files Access to YODA System (10)
SHERIFF'S DEPARTMENT
General Law Enforcement Traffic Law Enforcement Detective Services Helicopter Programs Special Occasions
TREASURER AND TAX COLLECTOR
Business License
Agoura Hills ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Alhambra ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Arcadia ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Artesia ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Avalon ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Azusa ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Baldwin Park ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Bell ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Bellflower ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Bell Gardens ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Beverly Hills ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Bradbury ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Burbank ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Calabasas ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Carson ▪ ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Cerritos ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Claremont ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Commerce ▪ ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Compton ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Covina ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Cudahy ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Culver City ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ * ▪ ▪ Diamond Bar ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Downey ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Duarte ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
El Monte ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ El Segundo ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Gardena ▪ ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Glendale ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Glendora ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Hawaiian Gardens ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Hawthorne ▪ ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Hermosa Beach ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Hidden Hills ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Huntington Park ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
SERVICES PROVIDED TO CITIES BY THE COUNTY OF LOS ANGELES (Via Agreement)
AGRICULTURAL COMM./WEIGHTS & MEASURES
Weed Abatement Predatory Animal (GSA or Contract) Vertebrate Pests (Contract) Noxious/Invasive Weeds Management (Contract) ANIMAL CARE & CONTROL (1)
Animal Control Animal Shelter Services
ASSESSOR
Maps Media (CD/DVD/Email)
AUDITOR-CONTROLLER
Direct Assessments Collections
BEACHES & HARBORS
(2)
Beach Maintenance Facility Maintenance
BOARD OF SUPERVISORS
JPA for Foothill Transit Corporation & Meetings Hearing Appeals-Civil Service Commission
CHIEF EXECUTIVE OFFICE
GSA/Assumption of Liability Agreements Local Homeless Services Programming (12)
CONSUMER AND BUSINESS AFFAIRS
Eviction Defense Services Wage Enforcement Services Immigrant Legal Services
DISTRICT ATTORNEY
City Prosecution Services Community Law Enforcement & Recovery (CLEAR) Community Prosecutor Program (CPP)
FIRE DEPARTMENT
(3)
Fire Suppression Services - Fee for Service Fire Suppression Services - Tax Share Beach Lifeguard Services GSA/MOU/Others Certified Unified Participating Agency Billing
HEALTH SERVICES
Housing and homelessness services Justice-related services Pregnancy-related support services INTERNAL SERVICES (4)
Telecommunication Services IT Services Energy and Environmental Programs SoCalREN-EES eGIS Services Fleet & Logistics Maintenance & Operations Ongoing Custodial services Ongoing Landscape services Ongoing Pest Control Program & Project Management Special Services - As Needed (Events, Paint, Signage, H
MENTAL HEALTH
Socialization Services (5) Mental Hlth Eval & Co-Response Team w/Police (6) Mental Health Evaluation Team & 1 FTE PSW (7)
PROBATION
Deputy Probation Officer Services
PUBLIC HEALTH
See Attachment I for Specific Services
PUBLIC LIBRARY(8)
Library Services
PUBLIC WORKS
See Attachment II for Specific Services
REGIONAL PLANNING
Planning & Zoning Services
REGISTRAR-RECORDER/COUNTY CLERK
(9)
Document Transfer Tax Collection
(12)
Real Property Index-View Election Management System Vital Records Data and Images Release of Voter Signature Files Access to YODA System (10)
SHERIFF'S DEPARTMENT
General Law Enforcement Traffic Law Enforcement Detective Services Helicopter Programs Special Occasions
TREASURER AND TAX COLLECTOR
Business License
Industry ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Inglewood ▪ ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Irwindale ▪ ▪ ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
La Canada Flintridge ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ La Habra Heights ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Lakewood ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ La Mirada ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Lancaster ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ La Puente ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
La Verne ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Lawndale ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Lomita ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Long Beach ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Los Angeles ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ * ▪ ▪ ▪ ▪
Lynwood ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Malibu ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Manhattan Beach ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Maywood ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Monrovia ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Montebello ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Monterey Park ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Norwalk ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Palmdale ▪ ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Palos Verdes Estates ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Paramount ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Pasadena ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Pico Rivera ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Pomona ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ * ▪ ▪ Rancho Palos Verdes ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Redondo Beach ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ * ▪ Rolling Hills ▪ ▪ ▪ ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Rolling Hills Estates ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
SERVICES PROVIDED TO CITIES BY THE COUNTY OF LOS ANGELES (Via Agreement)
AGRICULTURAL COMM./WEIGHTS & MEASURES
Weed Abatement Predatory Animal (GSA or Contract) Vertebrate Pests (Contract) Noxious/Invasive Weeds Management (Contract) ANIMAL CARE & CONTROL (1)
Animal Control Animal Shelter Services
ASSESSOR
Maps Media (CD/DVD/Email)
AUDITOR-CONTROLLER
Direct Assessments Collections
BEACHES & HARBORS
(2)
Beach Maintenance Facility Maintenance
BOARD OF SUPERVISORS
JPA for Foothill Transit Corporation & Meetings Hearing Appeals-Civil Service Commission
CHIEF EXECUTIVE OFFICE
GSA/Assumption of Liability Agreements Local Homeless Services Programming (12)
CONSUMER AND BUSINESS AFFAIRS
Eviction Defense Services Wage Enforcement Services Immigrant Legal Services
DISTRICT ATTORNEY
City Prosecution Services Community Law Enforcement & Recovery (CLEAR) Community Prosecutor Program (CPP)
FIRE DEPARTMENT
(3)
Fire Suppression Services - Fee for Service Fire Suppression Services - Tax Share Beach Lifeguard Services GSA/MOU/Others Certified Unified Participating Agency Billing
HEALTH SERVICES
Housing and homelessness services Justice-related services Pregnancy-related support services INTERNAL SERVICES (4)
Telecommunication Services IT Services Energy and Environmental Programs SoCalREN-EES eGIS Services Fleet & Logistics Maintenance & Operations Ongoing Custodial services Ongoing Landscape services Ongoing Pest Control Program & Project Management Special Services - As Needed (Events, Paint, Signage, H
MENTAL HEALTH
Socialization Services (5) Mental Hlth Eval & Co-Response Team w/Police (6) Mental Health Evaluation Team & 1 FTE PSW (7)
PROBATION
Deputy Probation Officer Services
PUBLIC HEALTH
See Attachment I for Specific Services
PUBLIC LIBRARY(8)
Library Services
PUBLIC WORKS
See Attachment II for Specific Services
REGIONAL PLANNING
Planning & Zoning Services
REGISTRAR-RECORDER/COUNTY CLERK
(9)
Document Transfer Tax Collection
(12)
Real Property Index-View Election Management System Vital Records Data and Images Release of Voter Signature Files Access to YODA System (10)
SHERIFF'S DEPARTMENT
General Law Enforcement Traffic Law Enforcement Detective Services Helicopter Programs Special Occasions
TREASURER AND TAX COLLECTOR
Business License
Rosemead ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
San Dimas ▪ ▪ ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ San Fernando ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ San Gabriel ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
San Marino ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Santa Clarita ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Santa Fe Springs ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Santa Monica ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ *
Sierra Madre ▪ ▪ ▪ ▪ ▪ ▪ ▪
Signal Hill ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
South El Monte ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ South Gate ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
South Pasadena ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Temple City ▪ ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Torrance ▪ ▪ ● ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Vernon ● ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
Walnut ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
West Covina ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ West Hollywood ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Westlake Village ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ Whittier ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ TOTAL 58 8 14 6 44 44 25 38 81 2 2 0 22 86 8 1 2 1 80 1 1 12 47 11 31 6 49 16 58 86 18 69 66 54 60 11 52 36 27 65 86 1 15 1 9 87 49 88 1 88 2 2 2 3 5 42 42 42 23 76 3 5 The Department of Mental Health (DMH) contracts with the City of Gardena to provide socialization services. 7 DMH entered into a partnership through a Memorandum of Cooperative Agreement with the City of Burbank to develop a mental health evaluation team and one FTE psychiatric social worker for the provision of crisis mental health services. 8 The LA County Library has an MOU established with four cities, including Diamond Bar, Malibu, Manhattan Beach, and West Hollywood. The dot indicates County Library services are provided to these cities. 9 The Registrar-Recorder/County Clerk provides Document Transfer Tax Collection services to 88 cities in the County. It also provides election services to all cities through an approved City Council resolution and adopted by the Board of Supervisors. 10 The Registrar-Recorder/County Clerk's Your Online Document Archive (YODA) is in-house electronic archive system. 11 The Data Information Management System (DIMS) is a contracted-system that manages voter registration information. 12 A documentary transfer tax imposed in accordance with Revenue & Taxation Code sections 11911 through 11933. *Cities that have specific MOUs additional city codes to charge higher taxes so MOUs were developed to charge a per document fee for the additional processing.
Updated July 2024
2 The City of Los Angeles contracts with the Departments of Beaches & Harbors and Fire for maintenance and lifeguard services for four beaches located within the city through a Joint Powers Agreement (JPA) with the County.
Notes: ▪ A red dot indicates new services.
1 The Department of Animal Care & Control (DACC) provides Limited Field Services to Commerce, Culver City, El Monte, Gardena, Hawthorne, Huntington Park, La Puente, Lancaster, Lawndale, Monterey Park, Palos Verdes Estates, Redondo Beach and Torrance; and Limited Sheltering to Culver City, Gardena, Hawthorne, La Puente, Lawndale, Redondo Beach and West Hollywood. 6 DMH entered into a MOA with the Cities of Alhambra, Azusa, Bell, Bell Gardens, Covina, Culver City, Downey, Glendora, Huntington Park, Montebello, Monterey Park, Signal Hill, South Gate, Vernon, and West Covina police departments to develop mental health evaluation team and co-response models. 3 The Fire Department provides beach lifeguard services to the City of El Segundo through a contract with Chevron. 4 The Internal Services Department (ISD) provides IT services (mainframe access) for the City of Los Angeles and the City of Long Beach. IT services (eGis services) are provided to the following cities: Arcadia, Hawthorne, Redondo Beach, Santa Monica and Torrance and radio telecommunications services (CWIRS) to all 88 cities. ISD Fleet section provides fuel to San Bernardino County's Public Works department and the City of La Puente for the LASD Sheriff Station. ISD provides Mail Services to the City Halls of the City of Los Angeles and the City of Long Beach. The ISD Operations Support unit rebuilt a vertical split case pump for the City of Glendale's Water and Power. The ISD Power Plant provides chilled water for the A/C unit and heat for the Santa Clarita Library.
ISD also provides the Santa Clarita Library testing for the irrigation backflow.
ATTACHMENT I
PUBLIC HEALTH Ambulatory Outpatient Medical Services Benefits Specialty Services Biomedical HIV Prevention Black Infant Health Services Cal IVRS Data Services Children's Health Outreach, Enrollment, Utilization and Retention Employment & Education Services Enforcement Health Ordinance HIV and STD Prevention HIV Testing Social and Sexual Networks HIV Testing Storefront LAX Inspection of Facilities Medical Care Coordination Medical Point of Dispensing (MPOD) Onsite Wastewater Treatment Systems (LAMP) Public Health & Safety Inspection & Enforcement Services of Cannabis Facilities Public Health Emergency Preparedness and Response Services Securing the Cities Sustainment Program (STC) Transportation Agoura Hills
▪▪▪
Alhambra
▪▪
Arcadia
▪▪
Artesia
▪
Avalon
▪
Azusa
▪
Baldwin Park
▪
Bell
▪▪
Bellflower
▪
Bell Gardens
▪▪
Beverly Hills
▪▪
Bradbury
▪
Burbank
▪
Calabasas
▪
Carson
▪▪
Cerritos
▪
Claremont
▪
Commerce
▪▪
Compton
▪
Covina
▪
Cudahy
▪
Culver City
▪▪
Diamond Bar
▪
Downey
▪▪
Duarte
▪▪
El Monte
▪
El Segundo
▪
Gardena
▪▪
Glendale
▪▪
Glendora
▪▪
Hawaiian Gardens
▪
Hawthorne
▪
Hermosa Beach
▪▪
Hidden Hills
▪▪
Huntington Park
▪
Industry
▪
Inglewood
▪▪
Irwindale
▪
La Canada Flintridge
▪▪
La Habra Heights
▪▪
Lakewood
▪▪
La Mirada
▪
Lancaster
▪
La Puente
▪
La Verne
▪
Lawndale
▪
Lomita
▪▪
Long Beach
▪▪▪▪▪▪▪▪▪▪
Los Angeles
▪▪▪▪▪▪
Public Health - Page 1
40 PUBLIC HEALTH Ambulatory Outpatient Medical Services Benefits Specialty Services Biomedical HIV Prevention Black Infant Health Services Cal IVRS Data Services Children's Health Outreach, Enrollment, Utilization and Retention Employment & Education Services Enforcement Health Ordinance HIV and STD Prevention HIV Testing Social and Sexual Networks HIV Testing Storefront LAX Inspection of Facilities Medical Care Coordination Medical Point of Dispensing (MPOD) Onsite Wastewater Treatment Systems (LAMP) Public Health & Safety Inspection & Enforcement Services of Cannabis Facilities Public Health Emergency Preparedness and Response Services Securing the Cities Sustainment Program (STC) Transportation Lynwood
▪
Malibu
▪
Manhattan Beach
▪▪
Maywood
▪
Monrovia
▪▪
Montebello
▪
Monterey Park
▪
Norwalk
▪▪
Palmdale
▪▪
Palos Verdes Estates
▪▪
Paramount
▪
Pasadena
▪▪▪▪▪▪▪▪
Pico Rivera
▪▪
Pomona
▪▪
Rancho Palos Verdes
▪▪
Redondo Beach
▪
Rolling Hills
▪
Rolling Hills Estates
▪
Rosemead
▪
San Dimas
▪
San Fernando
▪▪
San Gabriel
▪
San Marino
▪
Santa Clarita
▪▪
Santa Fe Springs
▪
Santa Monica
▪▪
Sierra Madre
▪
Signal Hill
▪
South El Monte
▪▪
South Gate
▪
South Pasadena
▪
Temple City
▪
Torrance
▪▪
Vernon
Walnut
▪
West Covina
▪
West Hollywood
▪
Westlake Village
▪
Whittier
▪▪
TOTAL
1111221 8512111 28 101311
Public Health - Page 2
Notes: ▪ A red dot indicates new services.
41 ATTACHMENT II
PUBLIC WORKS Bridge Inspection and/or Maintenance Building and Safety Storm Drain Catch Basin Cleanout Storm Drain Catch Basin Insert Maintenance City Pump Station Street Maintenance Industrial Waste Permit Issuance & Inspection (Transportation) Consolidated Sewer Maintenance District Safe, Clean Water Program Sewer Maintenance Contract Street Lighting Maintenance District Subdivision Maps: Final Subdivision Maps: Tentative Traffic Advisor Traffic Operations Maintenance Traffic Signal Maintenance Traffic Signal Maint. - Shared Intersections Underground Storage Tanks Infrastructure Design and Construction Traffic Monitoring Agoura Hills
▪▪▪▪▪▪▪
▪▪▪
Alhambra
▪▪▪▪
Arcadia
▪▪▪▪▪▪▪
Artesia
▪▪▪▪▪▪▪
Avalon
▪▪
Azusa
▪▪▪▪▪▪
Baldwin Park
▪▪▪▪▪▪
Bell
▪▪▪▪
Bellflower
▪▪▪▪▪▪
Bell Gardens
▪▪▪▪▪▪▪▪
Beverly Hills
▪▪▪▪▪
Bradbury
▪▪▪▪▪
▪▪▪
Burbank
▪▪▪▪
Calabasas
▪▪▪▪▪
▪▪▪
Carson
▪▪▪▪▪▪▪▪▪▪
▪▪▪▪
Cerritos
▪▪▪▪▪▪▪▪
Claremont
▪▪▪▪
Commerce
▪▪▪▪▪▪▪▪▪▪▪
Compton
▪▪▪▪▪▪
Covina
▪▪▪▪▪▪
▪▪▪
▪
Cudahy
▪▪▪▪▪▪▪
Culver City
▪▪▪
▪▪▪
Diamond Bar
▪▪▪▪▪▪▪▪
Downey
▪▪▪▪
Duarte
▪▪▪▪▪▪▪▪▪▪
El Monte
▪▪▪▪▪
El Segundo
▪▪▪▪▪▪▪
Gardena
▪▪▪▪
▪▪▪▪
Glendale
▪▪▪▪
▪▪
Glendora
▪▪▪▪▪▪▪▪▪
Hawaiian Gardens
▪▪▪▪▪
▪▪▪
Hawthorne
▪▪▪▪▪▪▪
Hermosa Beach
▪▪▪▪
▪
Hidden Hills
▪▪▪▪▪▪
Huntington Park
▪▪▪▪▪▪
Industry
▪▪▪▪▪▪▪▪▪▪▪▪▪▪▪▪
Inglewood
▪▪▪▪
Irwindale
▪▪
▪▪▪▪▪▪▪
La Canada Flintridge
▪▪
▪▪▪▪▪▪▪▪▪▪▪▪
La Habra Heights
▪▪▪▪▪▪
▪
Lakewood
▪▪▪▪▪▪▪▪▪▪▪▪▪▪
La Mirada
▪▪▪▪▪▪▪▪▪▪▪▪▪▪▪▪
Lancaster
▪▪▪▪▪
La Puente
▪▪▪▪▪▪▪
La Verne
▪▪▪▪▪▪
Lawndale
▪▪▪▪▪▪▪▪▪▪▪▪
Lomita
▪▪▪▪▪▪▪
▪▪▪▪▪
Long Beach
▪▪▪▪▪
Los Angeles
▪▪▪
Public Works - Page 1
42 PUBLIC WORKS Bridge Inspection and/or Maintenance Building and Safety Storm Drain Catch Basin Cleanout Storm Drain Catch Basin Insert Maintenance City Pump Station Street Maintenance Industrial Waste Permit Issuance & Inspection (Transportation) Consolidated Sewer Maintenance District Safe, Clean Water Program Sewer Maintenance Contract Street Lighting Maintenance District Subdivision Maps: Final Subdivision Maps: Tentative Traffic Advisor Traffic Operations Maintenance Traffic Signal Maintenance Traffic Signal Maint. - Shared Intersections Underground Storage Tanks Infrastructure Design and Construction Traffic Monitoring Lynwood
▪▪▪▪▪▪
Malibu
▪▪▪▪▪▪
Manhattan Beach
▪▪▪▪▪▪
Maywood
▪▪▪▪▪
Monrovia
▪▪▪▪▪▪▪
Montebello
▪▪▪▪▪▪▪▪
Monterey Park
▪▪▪▪▪▪▪
Norwalk
▪▪▪▪▪
Palmdale
▪▪▪▪▪
Palos Verdes Estates
▪▪▪▪▪▪
Paramount
▪▪▪▪▪▪▪▪
Pasadena
▪▪▪▪▪▪
Pico Rivera
▪▪▪▪▪▪▪▪▪▪
Pomona
▪▪▪▪
Rancho Palos Verdes
▪▪▪▪▪
Redondo Beach
▪▪▪▪▪▪▪▪
Rolling Hills
▪▪▪▪▪▪▪▪
Rolling Hills Estates
▪▪▪▪▪▪▪▪▪▪
Rosemead
▪▪▪▪▪▪▪▪▪
San Dimas
▪▪▪▪▪▪▪▪▪
San Fernando
▪▪▪▪
San Gabriel
▪▪▪▪▪▪▪
San Marino
▪▪▪▪▪▪▪
Santa Clarita
▪▪▪▪▪▪▪▪
Santa Fe Springs
▪▪▪▪▪▪▪▪
Santa Monica
▪▪▪▪
Sierra Madre
▪▪▪▪
Signal Hill
▪▪▪▪▪
South El Monte
▪▪▪▪▪▪
South Gate
▪▪▪▪▪▪▪
South Pasadena
▪▪▪▪▪▪▪
Temple City
▪▪▪▪▪▪▪▪▪▪
Torrance
▪▪▪▪▪
Vernon
▪▪▪▪
Walnut
▪▪▪▪▪▪▪▪▪▪▪▪▪
West Covina
▪▪▪▪▪▪▪▪
West Hollywood
▪▪▪▪▪▪▪▪
Westlake Village
▪▪▪▪▪▪▪▪▪▪
Whittier
▪▪▪▪▪▪
TOTAL 72 12 24
825 37 21 37 854 16 4264 21 21 49 76 889
Notes: ▪ A red dot indicates new services.
Public Works - Page 2
43 GENERAL SERVICES AGREEMENT
THIS GENERAL SERVICES AGREEMENT (T’Agreement”), dated for purposes of reference only, June 1, 2020, is made by and between the County of Los Angeles, hereinafter referred to as the “CountyT1, and the City of Rolling Hills, hereinafter referred to as the “City.”
RECITALS:
(a) The City is desirous of contracting with the County for the performance by its appropriate officers and employees of City functions.
(b) The County is agreeable to performing such services on the terms and conditions hereinafter set forth.
(c) Such contracts are authorized and provided for by the provisions of Section 561/2 of the Charter of the County of Los Angeles and Section 51300, et seq., of the Government Code.
THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:
1. The County agrees, through its officers, agents and employees, to perform those City functions, which are hereinafter provided for.
2. The City shall pay for such services as are provided under this Agreement at rates to be determined by the County Auditor-Controller in accordance with the policies and procedures established by the Board of Supervisors.
These rates shall be readjusted by the County Auditor-Controller annually effective the first day of July of each year to reflect the cost of such service in accordance with the policies and procedures for the determination of such rates as adopted by the Board of Supervisors of County.
3. No County agent, officer or department shall perform for said City any 1 of 6
44 function not coming within the scope of the duties of such agent, officer or department in performing services for the County.
4. No service shall be performed hereunder unless the City shall have available funds previously appropriated to cover the cost thereof.
5. No function or service shall be performed hereunder by any County agent, officer or department unless such function or service shall have been requested in writingby the City on order of the City Council thereof or such officer as it may designate and approved by the Board of Supervisors of the County, or such officer as it may designate, and each such service or function shall be performed at the times and under circumstances which do not interfere with the performance of regular County operations.
6. Whenever the County and City mutually agree as to the necessity for any such County agent, officer or department to maintain administrative headquarters in the City, the City shall furnish at its own cost and expense all necessary office space, furniture, and furnishings, office supplies, janitorial service, telephone, light, water, and other utilities. In all instances where special supplies, stationery, notices, forms and the like must be issued in the name of the City, the same shall be supplied by the City at its expense.
It is expressly understood that in the event a local administrative office is maintained in the City for any such County agent, officer or department, such quarters may be used by the County agent, officer or department in connection with the performance of its duties in territory outside the City and adjacent thereto provided, however, that the performance of such outside duties shall not be at any additional cost to the City.
7. All persons employed in the performance of such services and functions for 2 of 6
45 the City shall be County agents, officers or employees, and no City employee as such shall be taken over by the County, and no person employed hereunder shall have any City pension, civil service, or other status or right.
For the purpose of performing such services and functions, and for the purpose of giving official status to the performance hereof, every County agent, officer and employee engaged in performing any such service or function shall be deemed to be an agent, officer or employee of said City while performing service for the City within the scope of this agreement.
8. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or any liability other than that provided for in this agreement.
Except as herein otherwise specified, the City shall not be liable for compensation or indemnity to any County employee for injury or sickness arising out of his or her employment.
9. The parties hereto have executed an Assumption of Liability Agreement approved by the Board of Supervisors on December 27, 1977 and/or a Joint Indemnity Agreement approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this agreement as set out in full herein. In the event that the Board of Supervisors later approves a revised Joint Indemnity Agreement and the City executes the revised agreement, the subsequent agreement as of its effective date shall supersede the agreement previously in effect between the parties hereto.
10. Each County agent, officer or department performing any service for the 3 of 6
46 City provided for herein shall keep reasonably itemized and in detail work or job records covering the cost of all services performed, including salary, wages and other compensation for labor, supervision and planning, plus overhead, the reasonable rental value of all County-owned machinery and equipment, rental paid for all rented machinery or equipment, together with the cost of an operator thereof when furnished with said machinery or equipment, the cost of all machinery and supplies furnished by the County,reasonable handling charges, and all additional items of expense incidental to the performance of such function or service.
11. All work done hereunder is subject to the limitations of the provisions of Section 23008 of the Government Code, and in accordance therewith, before any work is done or services rendered pursuant hereto, an amount equal to the cost or an amount 10% in excess of the estimated cost must be reserved by the City from its funds to ensure payment for work, services or materials provided hereunder.
12. The County shall render to the City at the close of each calendar month an itemized invoice which covers all services performed during said month, and the City shall pay County therefore within thirty (30) days after date of said invoice.
If such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County is entitled to recover interest thereon. Said interest shall be at the rate of seven (7) percent per annum or any portion thereof calculated from the last day of the month in which the services were performed.
13. Notwithstanding the provisions of Government Code Section 907, if such payment is not delivered to the County office which is described on said invoice within thirty (30) days after the date of the invoice, the County may satisfy such indebtedness, 4 of 6
47 including interest thereon, from any funds of any such City on deposit with the County without giving further notice to said City of County’s intention to do so.
14. This Agreement shall become effective on the date herein-above first mentioned and shall run for a period ending June 30, 2025, and at the option of the CityCouncil of the City, with the consent of the Board of Supervisors of County, shall be renewable thereafter for an additional period of not to exceed five (5) years.
15. In the event the City desires to renew this Agreement for said five-year period, the City Council shall not later than the last day of May 2025, notify the Board of Supervisors of County that it wishes to renew the same, whereupon the Board ofSupervisors, not later than the last day of June 2025, shall notify the City Council in writingof its willingness to accept such renewal. Otherwise, such Agreement shall finally terminate at the end of the aforedescribed period.
Notwithstanding the provisions of this paragraph herein-above set forth, the County may terminate this Agreement at any time by giving thirty (30) days’ prior writtennotice to the City. The City may terminate this Agreement as of the first day of July of any year upon thirty (30) days’ prior written notice to the County.
16. This Agreement is designed to cover miscellaneous and sundry services which may be supplied by the County of Los Angeles and the various departments thereof. In the event there now exists or there is hereafter adopted a specific contract between the City and the County with respect to specific services, such contract with respect to specific services shall be controlling as to the duties and obligations of the parties anything herein to the contrary notwithstanding, unless such special contract adopts the provisions hereof by reference.
5 of 6
48 49
Agenda Item No.: 8.G
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: KARINA BAÑALES, CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE PROPOSED CONTRACT UPDATES WITH THE LOS
ANGELES COUNTY DEPARTMENT OF PUBLIC HEALTH AND
AUTHORIZE THE CITY MANAGER TO EXECUTE THE AGREEMENT
DATE: April 28, 2025
BACKGROUND:
The County of Los Angeles has provided public health services to the City of Rolling Hills and the greater Los Angeles region under an existing contract since 1964, as authorized by the California Health and Safety Code (Attachment B). The contract has not been updated since it was executed, resulting in outdated language and provisions that no longer reflect changes in applicable law or modern public health practices.
On October 22, 2024, the Los Angeles County Board of Supervisors approved an updated agreement for public health services for all 85 cities, including Rolling Hills, that contract with the County for public health services (Attachment A). The updated agreement aims to incorporate current statutory language and align the contract language with modern public health practices. Key updates include revised statutory references, modernized provisions for public health service delivery, and a clear delineation of responsibilities between the City and County.
DISCUSSION:
The proposed Public Health Services Contract Agreement ensures that the County’s Department of Public Health (DPH) will continue providing essential services, including enforcing public health statutes, issuing permits and licenses, conducting health and environmental inspections, and serving as the City’s Health Officer and Environmental Health Department.
The Agreement requires the adoption of Los Angeles County Code, Title 11, into the City’s municipal code to enable enforcement of public health regulations, cooperation with the County to facilitate the delivery of public health services, and coverage of costs associated with additional services or legal proceedings requested beyond the core services. The City fulfilled this requirement by adopting Ordinance No. 58 (1964) and Ordinance No. 359 (2019). 50 Approval of the Agreement will ensure that critical public health services continue to support the health and safety of Rolling Hills residents and visitors. The Agreement establishes an initial term ending on June 30, 2029, with automatic five-year renewals unless terminated by either party. The Department of Public Health anticipates that the Agreement will be fully executed by the spring of 2025.
The Agreement has been reviewed and approved as to form by the City Attorney.
FISCAL IMPACT:
There is no direct fiscal impact resulting from the approval of this contract. The City will not incur costs for the core public health services provided by the County under this Agreement.
The City may be responsible for costs for additional services or legal proceedings requested beyond the core services outlined in the contract. Such services would be billed to the City at rates approved by the County Board of Supervisors.
RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
Attachment A - CA_AGR_250428_LACo_DPH_2025-29.pdf
Attachment B - CA_AGR_630701_LACo_DPH_1963-68_E.pdf
51
City of Rolling Hills – PH-005651
Contract No. PH-005651
DEPARTMENT OF PUBLIC HEALTH
PUBLIC HEALTH SERVICES CONTRACT
THIS CONTRACT “Contract” is made and entered into on _______________ by and between COUNTY OF LOS ANGELES
(hereafter "County")
and CITY OF ROLLING HILLS
(hereafter "City")
THIS PUBLIC HEALTH SERVICES CONTRACT ("Contract") is made by and between the County of Los Angeles, hereinafter referred to as the "County", and the City of Rolling Hills hereinafter referred to as "City." RECITALS:
The City desires to continue to contract with the County for the performance of public health services by the County’s Department of Public Health (“Public Health”), for the County’s Health Officer to act as the City’s Health Officer, and for the County's Department of Public Health to serve as the City's Environmental Health Department.
The County agrees to continue performing such services on the terms and conditions set forth in this Contract.
This Contract is authorized by California Health and Safety Code Sections 101400 and 101405.
To effectuate public health services for the City, the County and its duly appointed Health Officer shall exercise the powers and duties that are conferred upon local health officers by law.
52
City of Rolling Hills – PH-005651
The County Health Officer shall fulfill the obligations and exercise the authority conferred by California Health and Safety Code Sections 101470 and 101475 within the territorial jurisdiction of the City in the performance of this Contract.
THEREFORE, THE PARTIES MUTUALLY AGREE AS FOLLOWS:
1. TERM: This Contract shall become effective upon date of execution, and replace all prior contracts for public health services between the City and County.
This contract shall continue in full force and effect until June 30, 2029. Subject to Section 7 below, this Contract shall thereafter be automatically renewed for consecutive five (5) year terms, for an indefinite period, without further action by either City or County, unless City or County terminates the Contract in the manner set forth in Section 7.
2. PUBLIC HEALTH SERVICES: The County and the County’s Health Officer shall observe and enforce within the territorial jurisdiction of the City all of the following:
a. Orders, quarantine, and other regulations, concerning public health, prescribed by the California Department of Public Health (“CDPH”). b. Statutes relating to public health.
c. Provisions of Los Angeles County Code, Title 11, and any amendments thereto, as adopted by City by ordinance or resolution, to the same extent as they are enforced in the unincorporated area of the County.
3. DESCRIPTION OF PUBLIC HEALTH FUNCTIONS:
a. The performance of all public health services, the standard of performance and other matters incidental to the performance of public health services and observation and enforcement of public health statutes, regulations, ordinances and CDPH orders and guidance shall be determined solely at the discretion of the County Health Officer and/or Director of County 53
City of Rolling Hills – PH-005651
Public Health. The control of County personnel under this Contract shall remain exclusively with the County.
b. The County agrees to continue to perform for the City such public health services as are authorized or mandated by state laws or regulations related to public health, to be performed by the local health officer or local enforcement agency.
i. Pursuant to California Health and Safety Code section 101045, the County shall investigate health and sanitary conditions in detention facilities operated by the City, if any. County may bill and receive payment from City for inspection and reporting services in the manner provided by Paragraph 4, subsections (g) and (h) of this Contract.
ii. For future enactments of state law or regulation, County agrees to perform public health services that impose a specific duty or obligation on the local health officer to observe or enforce. Should future state law statutory or regulatory enactment related to public health not impose a duty or obligation on the local health officer, City may request in writing that the County perform that public health service. Should County elect to perform that discretionary public health service for City, pursuant to such City request, then County may bill and receive payment from City for inspection and reporting services in the manner provided by Section 4, subsections (g) and (h) of this Contract.
c. The County agrees to continue to perform for the City such public health services as authorized or mandated by provisions of Title 11 of the Los Angeles County Code, and any amendments or additions thereto, that the City has adopted via ordinance or resolution.
i. Should the County Board of Supervisors enact future provisions to or amend existing provisions of Title 11 of the Los Angeles County Code, County will inform the City of the newly enacted provision or amendment via email to the City’s Manager, and describe the 54
City of Rolling Hills – PH-005651
enacted new provision or amendment and the impact to the services performed under this Contract, if any.
ii. For future ordinances that may be enacted by the Board of Supervisors into Title 11 of the Los Angeles County Code, in order for the County to observe and enforce that enacted ordinance within the City, the City must approve the incorporation of the identical version of that new Title 11 provision into its municipal code via ordinance or by resolution of the City Council. iii. Any future amendments to provisions of Title 11 of the Los Angeles County Code that exist in the City’s Municipal Code at the date of the execution of this Contract, shall be incorporated by the City into its municipal code.
d. The County shall issue public health permits and licenses to permittees located within the City and collect the fees as provided for in Los Angeles County Code, Title 8, Chapter 8.04. Such fees shall be retained by County Public Health for the benefit of County as full compensation for the services performed by the Public Health Director and County Health Officer on behalf of the City.
i. County may, from time to time, amend or alter the public health permit or license fees charged to those individuals or entities required to obtain a public health permit or license pursuant to either state statute or Los Angeles County Code, Title 8, Chapter
8.04. ii. City may not set, collect, or retain public health permit or license fees for any public health service performed by County under this Contract.
e. For the purpose of performing said functions, County shall furnish and supply all necessary labor, supervision, equipment, and supplies necessary to provide the public health services described in this Contract and as necessary to protect the public health, safety, and welfare as determined by Public Health in its sole discretion. All persons employed in 55
City of Rolling Hills – PH-005651
the performance of public health services and functions under this Contract shall be County personnel.
4. GENERAL TERMS:
a. To facilitate the performance of public health services, City and County will cooperate and assist each other to fulfill the purpose and intent of this Contract.
b. Exhibit A of this Contract, which is attached hereto and incorporated herein, shall provide the language of the City’s Municipal Code, as amended, that reflects the City’s specific adoption of Division 1 of Title 11 of the Los Angeles County Code as of the effective date of this Contract.
Exhibit A may be revised to reflect any changes to the City’s Municipal Code regarding Title 11 of the Los Angeles County Code. c. All persons employed in the performance of such public health duties, functions and services for City shall be County employees or personnel and no City employee shall be supplanted by County, and no person employed by County under this Contract shall have any City pension, civil service, or any status or right.
d. The City shall not be called upon to assume any liability for the direct payment of any salary, wages or other compensation to any County personnel performing services hereunder for the City, or be liable for compensation to or required to indemnify any County employee for injury or sickness arising out of his or her employment.
e. The parties have executed an Assumption of Liability Contract approved by the Board of Supervisors on December 27, 1977, and/or a Joint Indemnity Contract approved by the Board of Supervisors on October 8, 1991. Whichever of these documents the City has signed later in time is currently in effect and hereby made a part of and incorporated into this Contract by reference. In the event that the Board of Supervisors later approves a revised Joint Indemnity Contract, and the City executes the 56
City of Rolling Hills – PH-005651
revised contract, the subsequent contract as of its effective date shall supersede the contract previously in effect between the parties hereto. f. City is not required to separately reimburse County for the performance or enforcement of any City ordinance or resolution which adopts identical provisions of Los Angeles County Code, Title 11, and its amendments. g. Should City request in writing additional public health services of the County, that are not required by statute, regulation or CDPH Order, or as provided in Title 11 of the Los Angeles County Code, the County may charge the City, at rates approved by the Board of Supervisors, an hourly rate that will reimburse the County for the costs for the provision of those specific public health services.
h. County, through its Director of Public Health, must render to City within twenty (20) calendar days after the close of each calendar month an itemized invoice which covers all extra services performed for City if such services were requested by the City in writing, during said month, and City must pay County within thirty (30) days after date of such invoice. i. If a violation of public health statutes, regulations or ordinances results in a public health hazard within the City, County will notify the City Manager in writing. If the City elects to pursue legal prosecution or abatement, City shall provide to County contact information for counsel that will represent the City or the People in any legal proceeding to abate or mitigate the public health hazard. City shall bear the full cost of such proceedings.
County may bill City on an hourly basis for time spent by County employees participating in such legal proceedings.
5. NOTICES: Notices hereunder must be in writing and may either be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid, attention to the parties at the addresses listed below. Public Health Director, or the Director’s designee, is authorized to execute all notices or demands which are required or permitted by County under this Contract. 57
City of Rolling Hills – PH-005651
Addresses and parties to be notified may be changed by providing at least ten (10) working days prior written notice to the other party.
A. Notices to County must be addressed as follows:
(1) Department of Public Health
Environmental Health – Administrative Headquarters
5050 Commerce Drive
Baldwin Park, California 91706
Attention: Director, Environmental Health
E-mail: [email protected]
(2) Department of Public Health
Contracts and Grants Division
5555 Ferguson Drive, 2nd Floor, Suite 210
Commerce, CA 90022
Attention: Division Director
Email: [email protected]
(3) Department of Public Health
Office of the Director
Attention: Director, Public Health
313 North Figueroa Street
Los Angeles, CA 90012
Email: [email protected]
B. Notices to City must be addressed as follows:
(1) City of Rolling Hills
Attention: City Manager
2 Portuguese Bend Road
Rolling Hills, CA 90274
Email: [email protected]
Phone: (310) 377-1521
6. GOVERNING LAW, JURISDICTION, AND VENUE: This Contract will be governed by, and will be construed in accordance with, the laws of the State of California. City agrees and consents to the exclusive jurisdiction of the courts of the State of California or the United States Courthouse, Central District, Western Division, for all purposes regarding this Contract and further agrees and consents 58
City of Rolling Hills – PH-005651
that venue of any action brought under this Contract shall be exclusively in the County of Los Angeles.
7. TERMINATION FOR CONVENIENCE: The performance of services under this Contract may be terminated, with or without cause, in whole or in part, from time to time when such action is deemed by County or City to be in their own best interest. Termination of services hereunder shall be effectuated by the delivery of an advance written Notice of Termination of the entire Contract by one party to the other at least one hundred and eighty (180) calendar days prior to July 1 of the following calendar year. The termination of services may only be effective on July 1 of the calendar year, so as to assure no lapse in public health and local health officer services to the residents of City.
8. ALTERATION OF TERMS/AMENDMENTS: The body of this Contract and any Exhibits attached hereto, and documents incorporated by reference, fully expresses all understandings of the parties concerning all matters covered and shall constitute the total Contract. No addition to, or alteration of, the terms of this Contract, whether by written or verbal understanding of the parties, their officers, employees or agents, shall be valid and effective unless made in the form of a written amendment to this Contract which is formally approved and executed by the parties in the same manner as this Contract.
9. INDEPENDENT CONTRACTOR STATUS: This Contract is by and between the County and City and is not intended, and shall not be construed, to create the relationship of agent, servant, employee, partnership, joint venture, or association, as between the County and City. The employees and agents of one party shall not be, or be construed to be, the employees or agents of the other party for any purpose whatsoever.
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City of Rolling Hills – PH-005651
10. NO INTENT TO CREATE A THIRD-PARTY BENEFICIARY CONTRACT:
Notwithstanding any other provision of this Contract, the parties do not in any way intend that any person shall acquire any rights as a third-party beneficiary under this Contract.
11. VALIDITY: If any provision of this Contract or the application thereof to any person or circumstance is held invalid, the remainder of this Contract and the application of such provision to other persons or circumstances shall not be affected thereby.
12. WAIVER: No waiver by the County of any breach of any provision of this Contract shall constitute a waiver of any other breach or of such provision.
Failure of the County to enforce at any time, or from time to time, any provision of this Contract shall not be construed as a waiver thereof. The rights and remedies set forth in this paragraph shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Contract. /
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City of Rolling Hills – PH-005651
IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Contract to be subscribed by its Director of Public Health, and Contractor has caused this Contract to be subscribed in its behalf by its duly authorized officer, the month, day, and year first written above.
CITY OF ROLLING HILLS COUNTY OF LOS ANGELES
By: _____________________________ By: _____________________________ Karina Bañales Barbara Ferrer, Ph.D., M.P.H., M.Ed.
City Manager Director
Date: ___________________________ Date: ____________________________
APPROVED AS TO FORM APPROVED AS TO FORM
BY THE OFFICE OF THE CITY ATTORNEY BY THE OFFICE OF THE COUNTY COUNSEL PATRICK T. DONEGAN, City Attorney DAWYN R. HARRISON, County Counsel
By: _____________________________ APPROVED AS TO CONTRACT City Attorney ADMINISTRATION:
Department of Public Health
Date: ___________________________
By: _____________________________
Contracts and Grants Division
ATTEST:
CHRISTIAN HORVATH, City Clerk
Date: ____________________________
By: _____________________________
City Clerk
Date: ___________________________
(AFFIX CORPORATE SEAL HERE)
#07642:db
61 ROLLING HILLS – PH-005651
Exhibit A:
CITIES - HEALTH OFFICER - ADOPTION OF COUNTY CODE
ROLLING HILLS
ADOPTION OF OUR COUNTY CODE TITLE 8 & TITLE 11
8.04.020 - County ordinance adopted.
Title 11, entitled "Health and Safety," of the Los Angeles County Code, as amended and in effect on November 1, 2018, is adopted by reference as the Public Health and Safety Code of the City. A copy of the County Health and Safety Code has been deposited in the office of the City Clerk and shall be maintained by the City Clerk for use and examination by the public. In the event there is any inconsistency between the provisions of Title 11 of the Los Angeles County Code and other provisions of this code, the other provisions of this code shall prevail. (Ord. 58 §2, 1964).
(Ord. No. 359, § 1, 1-14-2019)
CITY MUNICIPAL CODE EXCLUSION OF SPECIFIC PUBLIC HEALTH SERVICES None
62 63
64 65
66 67
68 69
Agenda Item No.: 8.H
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: KARINA BAÑALES, CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE A LETTER TO THE LOS ANGELES COUNTY BOARD OF
SUPERVISORS REQUESTING ACTION REGARDING THE LOS
ANGELES COUNTY SHERIFF DEPARTMENT'S STAFFING AND
HIRING SHORTFALLS
DATE: April 28, 2025
BACKGROUND:
At the February 21, 2025, Los Angeles County Board of Supervisors meeting, Sheriff Robert Luna reported that the Los Angeles County Sheriff's Department (LASD) faces a significant staffing crisis, with over 1,400 vacant deputy positions, with the Department operating at only 76% of its required staffing levels. To address these shortages, the Department has relied heavily on mandatory overtime to cover shifts, which contributes to exhaustion and burnout among deputies. This situation has raised concerns among cities that contract with LASD for law enforcement services, as public safety remains a top priority.
DISCUSSION:
At the March 24, 2025 City Council meeting, Mayor Pro Tem Bea Dieringer requested that the City join many other contract cities in submitting a letter to Supervisor Janice Hahn and the Board of Supervisors. The letter would urge the County to support and prioritize efforts to enhance recruitment, expedite hiring processes, and implement strategies to improve retention among LASD personnel. These actions are essential to ensuring the department can maintain adequate staffing levels and continue providing effective public safety services.
Therefore, it is requested that the City Council consider sending the attached letter to support these initiatives and address public safety needs.
FISCAL IMPACT:
There is no fiscal impact associated with this item.
RECOMMENDATION:
Authorize the Mayor to sign a letter to Supervisor Janice Hahn, urging the County to address staffing shortages in the Los Angeles Sheriff’s Department. 70 ATTACHMENTS:
CC_COR_250428_LetterToSupHahn_LASD_StaffShortages_F
71 City of Rolling Hills INCORPORATED JANUARY 24, 1957
2 PORTUGUESE BEND ROAD
ROLLING HILLS, CA 90274
(310) 377-1521
FAX (310) 377-7288
April 28, 2025
Honorable Janice Hahn
Supervisor, 4th District
Los Angeles County Hall of Administration
500 West Temple Street
Los Angeles, CA 90012
Subject: Deputy Shortages in Los Angeles County Sheriff’s Department Dear Supervisor Hahn,
Public safety remains the most important issue in our community. As one of the 44 cities that contract with the Sheriff’s Department for police response and patrol services, we are concerned that the Sheriff’s Department no longer has sufficient staffing to properly secure our neighborhoods.
At the LA County Board of Supervisors hearing on February 21, Sheriff Luna indicated that the Department has more than 1,400 vacant deputy positions. He said deputies “are doing 100% of the work, with only 76% of the personnel.”
We know that our local Sheriff’s station’s leadership is doing the best with the number of deputies they have available, but our requests for more deputies and less dependency on overtime hours have not been granted.
We have seen firsthand the physical and mental fatigue our deputy sheriffs are experiencing due to excessive overtime demands. Many of them work nearly 100 hours of overtime every month. We fear the next greater crisis will be the loss of deputy personnel to other agencies that offer a better-balanced workload, where overtime is not a constant mandate but a choice.
Our County will soon be in the global spotlight, hosting the Olympics and World Cup. We don’t want to send a message to the world that our communities are not safe due to insufficient deputy positions. These events should be an opportunity to highlight our cities’ and our county’s strengths, placing them as premier tourist destinations. With the conditions as they are, we are not confident that our community has the number of deputy sheriffs available to keep us and our visitors safe.
72 Deputy Shortages in Los Angeles County Sheriff’s Department April 28, 2025
We urge you to match the sentiments of our Sheriff and call this what it is, a staffing crisis at the Los Angeles County Sheriff’s Department. Please take immediate steps that will reduce the number of vacancies and support retention efforts for deputy sheriff positions.
Our community leaders are depending on you to act immediately on this issue and report your progress so that we can assure our residents and businesses that the Sheriff’s Department’s staffing crisis is on its way to resolution.
Sincerely,
Jeff Pieper
Mayor
CC:
Rolling Hills City Council
Marcel Rodarte, Contract Cities Association, Executive Director Captain Kimberly Guerrero, Captain, LACSD Lomita Station 73 Agenda Item No.: 13.A
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: ROBERT SAMARIO, FINANCE DIRECTOR
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: RECEIVE AND FILE THE CITY OF ROLLING HILLS AUDITED ANNUAL
COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR
ENDED JUNE 30, 2024
DATE: April 28, 2025
BACKGROUND:
Each year, the City prepares a financial report covering all funds and operations. The financial report provides the City Council and the public with a measure of the financial condition of the City and the results of operations for the fiscal year. The financial statements are audited each year by an independent CPA firm to ensure that the financial statements are fairly presented.
The accompanying financial statements are referred to as the "Annual Comprehensive Financial Report" (ACFR) (Attachment A). As the name implies, the ACFR provides a "comprehensive" presentation of the City's finances. The ACFR is prepared in accordance with standards promulgated by the Governmental Accounting Standards Board (GASB) and has been audited by an independent certified public accounting firm. Based on their audit, the firm expresses an opinion as to whether the financial statements are free of any material misstatement and can, thus, be relied upon by the readers of the financial statement.
DISCUSSION:
The attached financial statements for the fiscal year ended June 30, 2024, are not only required to be prepared each year, but they also provide important information regarding the financial health of the City, and whether the financial health improved or deteriorated during the fiscal year.
The City's financial operations are organized into various funds. By far, the largest and most important fund is the General Fund, which accounts for a variety of unrestricted revenues, primarily taxes, that pay for core local governmental services, such as law enforcement, planning, building safety, emergency preparedness, and administration. Since the revenues are unrestricted, the City has considerable discretion on how these funds are spent.
The other funds largely account for revenues that are restricted to specified purposes, typically 74 the enabling legislation that imposed the taxes. These funds include Proposition A, Proposition C, Measure R, and Measure M. All of these revenues are derived from special sales tax measures approved by Los Angeles County voters over the last few decades and are restricted to transit and transportation purposes.
The City also uses a separate fund to account for solid waste services provided under contract by a private waste hauling company. These services are paid for by City residents through their property taxes billed by Los Angeles County on behalf of the City. This operation is reported as an Enterprise Fund in the annual financial statements, which means the charges for the services must be determined based on the full cost to provide the services.
A summary of the City's financial position and results of operations is provided below.
CITY-WIDE ANALYSIS
The City-wide statements present all City operations in two categories. The governmental activities category includes all City funds except for the Refuse Collection Fund. In addition, this category is almost entirely made up of the General Fund, which is where most City services, along with tax revenues that primarily pay for those services, are reported.
The net position of the City’s governmental activities increased by $1,234,645. The businesstype activities include refuse collection operations. Refuse collection services are considered a utility and, as such, are typically fully funded from direct charges to customers utilizing these services. For this reason, they tend to operate much like the private sector and thus are classified as a “business-type activity.” Refuse charges are added to the tax roll each year and are billed by the County of Los Angeles in conjunction with the billing for property taxes. For fiscal year 2023-24, the direct charges totaled $1,005.434, which fully covered the cost of operations.
GENERAL FUND
By far, the largest of the governmental funds is the General Fund, for which most of the City’s operations are accounted. The General Fund’s financial position increased by $10,808 after transferring $390,424 to the City's capital funds for large capital improvement projects.
Excluding capital transfers, the General Fund realized an operating surplus of $377,232.
Capital transfers are an intentional use of General Fund reserves to fund capital improvement projects.
Property Tax revenues are the largest General Fund revenue at $1,432,117, making up 51.7% of total General Fund revenues of $2,770,370. Property Tax revenues increased from the prior year total of $1,378,663 by 53,454 (3.9%), which is a moderate growth for a revenue that historically grows by 3-6% per year. This growth is reflective of the strong real estate market over the last few years, driven by low interest rates, strong demand, and a high volume of sales activity.
The City issues permits for building and construction projects undertaken by City residents. In general, these revenues are tied to the economy and the housing market. As real estate prices increase, there tends to be an increase in residential building activity. Over the last few years, 75 building-related revenues have stabilized in the $500,000 to $600,000 range. For example, in fiscal year 2021-22, revenues totaled $518,309 and $578,476 in fiscal year 2022-23. In the current year, revenues totaled $537,787.
The City receives an allocation from the State of California called the Motor Vehicle License Fee (MVLF). The MVLF is a tax imposed in lieu of a local personal property tax on automobiles. The MVLF is imposed at a rate of 2% on a vehicle's market value, adjusted by a depreciation schedule specified in state law. Pursuant to the State Constitution, VLF revenue is allocated to local governments. Approximately 75% of MVLF is split between cities and counties. The remaining 25% of local government VLF funds are restricted to funding various health, mental health, and social services programs shifted to the counties as part of the 1991 realignment. In fiscal year 2023/24, the City’s allocation totaled $274,520, an increase from last year of approximately 2%.
RESULTS OF AUDIT
The City's financial records and annual financial report are subject to an audit by an independent CPA firm. At the conclusion of the audit, the auditors issue an opinion letter which indicates whether or not the financial statements are free of material misstatement and whether they can be relied upon. Based on their audit, the City received an "unmodified" opinion, which means the financial statements can indeed be relied upon. This opinion letter is included within the financial statements.
The auditors also provide the City Council with two other letters separate from the opinion letter, which are not included within the financial report document. The first is a report on internal controls (Attachment B). Although the auditors do not express an opinion on internal controls, they do a fair amount of testing in this area to determine if the City's internal control procedures can be relied upon for purposes of conducting their audit. For example, if internal controls were weak, the auditors would have to perform more substantive test work to reach a comfort level sufficient to issue an unmodified opinion. As a result of the auditor's testing and evaluation of internal controls, the first letter indicates that no material weaknesses were noted. The second letter contains certain areas the auditors are required to communicate to the audit committee or the City Council (Attachment C). Based on their audit, there were no items that required special communication other than the normal information required under government auditing standards. Both letters are attached.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
Attachment A - CL_AGN_250428_CC_ACFR Final.pdf
Attachment B - CL_AGN_250428_CC_Report on IC.pdf
Attachment C - CL_AGN_250428_CC_Audit Communication Letter.pdf CL_AGN_250428_CC_PowerPoint_FY24_Audit.pdf
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Assets:
Current and other assets 8,608,725 $ 7,415,842 $ $ 24,498 $ 496,140 $ 8,633,223 $7,911,982 Capital assets 2,250,730 1,448,092 - - 2,250,730 1,448,092 Total Assets 8,863,934 10,859,455 24,498 496,140 10,883,953 9,360,074 Deferred outflows of
resources:
Pension/OPEB related items 532,682 662,387 - 532,682 - 662,387 Liabilities:
Current and other liabilities 1,434,960 1,738,064 472,085 - 1,434,960 2,210,149 Total Liabilities 1,434,960 1,738,064 472,085 - 1,434,960 2,210,149 Deferred inflows of resources:
Lease related items 1,277,254 384,989 - - 1,277,254 384,989 Pension related items 93,173 75,163 - - 93,173 75,163
1,370,427 460,152 - - 1,370,427 460,152
Net position:
Invested in capital assets 2,250,730 1,448,092 2,250,730 1,448,092 Restricted 2,683,856 2,349,147 2,683,856 2,349,147
Unrestricted 3,652,164 3,530,866 24,498 24,055 3,676,662 3,554,921 Total Net Position $ 7,328,105 8,586,750 $ $ 24,498 $ 24,055 $ 8,611,248 $7,352,160 Government Activities
Business Activities Primary Government
Total
Table 1
City of Rolling Hills
Net Position
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Revenues:
Program revenues:
Charges for Services $ 580,852 715,829$ $ 744,696 1,005,434 $ $ 1,586,286 $ 1,460,525 Operating Grants and contributio 636,687 1,193,368 - 1,193,368 - 636,687 Capital Contributions and grants 4,139 42,938 - - 4,139 42,938 General revenues:
Property taxes 1,432,117 1,378,565 - 1,432,117 - 1,378,565 Franchise taxes 12,110 14,846 - 12,110 - 14,846
Other taxes 99,903 78,287 - 99,903 - 78,287
Motor vehicle in-lieu - unrestricted 263,988 274,520 - 274,520 - 263,988 Use of money and property 372,247 148,992 195 4 372,251 149,187 Other 12,522 89,437 - 12,522 - 89,437
Total Revenues 3,981,778 3,369,569 1,005,438 744,891 4,987,216 4,114,460 Expenses:
General government 1,202,109 1,557,286 - 1,202,109 - 1,557,286 Public safety 437,115 416,983 - 437,115 - 416,983
Planning and development 873,285 652,808 - 873,285 - 652,808 Public works 234,624 439,496 - 234,624 - 439,496
Refuse collection - - 980,995 944,664 980,995 944,664
Total Expenses 2,747,133 3,066,573 980,995 944,664 3,728,128 4,011,237 Excess (Deficiency) Before Transfers 1,234,645 302,996 (199,773) 24,443 1,259,088 103,223 Transfers 24,000 (214,759) (24,000) 214,759 - -
Increase (Decrease) in Net Position 1,258,645 88,237 14,986 443 1,259,088 103,223 Net Position - Beginning -Restated 7,328,105 7,239,868 24,055 9,069 7,352,160 7,248,937 Net Position - Ending $ 7,328,105 8,586,750 $ 24,498 $ $ 24,055 $ 8,611,248 $ 7,352,160 Total
Government Activities Business Activities Primary Government Table 2
City of Rolling Hills
Changes in Net Position
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LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Rolling Hills, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Rolling Hills, California (the “City”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated April 4, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over the Fund’s financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Fund’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, including the requirements of California Health and Safety Code Applicable to California Housing Successor Agencies, noncompliance with which could have a direct and material effect on the financial statements.
However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 149
To the Honorable Mayor and Members of the City Council
City of Rolling Hills, California
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Irvine, California
April 4, 2025
150
LSLCPAS.COM
April 4, 2025
To the Honorable Mayor and Members of the City Council
City of Rolling Hills, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Rolling Hills, California (the “City”) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated August 7, 2024. Professional standards also require that we communicate to you the following information related to our audit
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year ended June 30, 2024. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
Management’s estimates of the net pension liability and net other postemployment benefits liability are based on actuarial valuation estimates. We evaluated the methods, assumptions, and data used to develop the actuarial valuation estimates in determining that they are reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit. 151
To the Honorable Mayor and Members of the City Council
City of Rolling Hills, California
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated April 4, 2025.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to management’s discussion and analysis, the budgetary comparison schedules for the General Fund and the major special revenue funds, and the required pension and other postemployment benefits schedules, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on the combining and individual fund financial statements and schedules which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
152
To the Honorable Mayor and Members of the City Council
City of Rolling Hills, California
Future GASB Pronouncements
The following Government Accounting Standards Board (GASB) pronouncements will be effective for the following fiscal years’ audits and should be reviewed for proper implementation by management:
Fiscal Year 2024-2025
GASB Statement No. 101, Compensated Absences.
GASB Statement No. 102, Certain Risk Disclosures.
Fiscal Year 2025-2026
GASB Statement No. 103, Financial Reporting Model Improvements.
GASB Statement No. 104, Disclosure of Certain Capital Assets.
Future Projects
Comprehensive Project, Revenue and Expense Recognition.
Major Project, Going Concern Uncertainties and Severe Financial Stress.
Major Project, Infrastructure Assets.
Practice Issue, Classification of Nonfinancial Assets.
Practice Issue, Risks and Uncertainties Disclosures.
Practice Issue, Subsequent Events.
Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
153
CITY OF ROLLING HILLS
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2024
154
Purpose of Agenda Item
To hear a report on the City’s audited Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2024 Receive and file
155
Background
Why are audited financial statements prepared?
Required by State Controller and possibly by City’s Muni Code How do they differ from other financial reports prepared by staff during the year and at year end?
Interim reports focus on a comparison of revenues and expenditures to budget
ACFR focuses on the financial condition (health) of the entity and whether the financial condition improved or deteriorated during the fiscal year
156
Key Contents of ACFR
Management’s Discussion & Analysis (MD&A)
Entity-wide financial statements
Fund financial statements (major funds)
Footnotes
Individual fund financial statements
157
FINANCIAL HIGHLIGHTS
ENTITY-WIDE
158
ENTITY-WIDE
FINANCIAL
CONDITION
Govt'l Business
Activities Activities Total
Assets
Current and Other Assets $ 8,608,725 $ 24,498 $ 8,633,223 Capital Assets 2,250,730 - 2,250,730
Deferred Outflows 532,682 - 532,682
Total Assets 11,392,137 24,498 11,416,635
Liabilities
Current and Other Liabilities 1,434,960 - 1,434,960
Deferred Outflows 1,277,254 - 1,277,254
Total Liabilities 2,712,214 - 2,712,214
Net Position
Invested in Capital Assets 2,250,730 - 2,250,730
Restricted 2,683,856 - 2,683,856
Unrestricted 3,652,164 24,498 3,676,662
Total Net Position $ 8,586,750 $ 24,498 $ 8,611,248
159
ENTITY-WIDE
RESULTS OF
OPERATIONS
Govt'l Business
Activities Activities Total
Revenues
Taxes $1,544,130 $ - $ 1,544,130
Operating Grants 1,193,368 - 1,193,368
Charges for Services 580,852 1,005,434 1,586,286
Other 663,428 4 663,432
Total Revenues 3,981,778 1,005,438 4,987,216
Expenses
Greneral Government 1,202,109 - 1,202,109
Public Safety 437,115 - 437,115
Planning & Development 873,285 - 873,285
Public Works 234,624 - 234,624
Refuse Collection - 980,995 980,995
Total Expenses 2,747,133 980,995 3,728,128
Excess (Deficiency) 1,234,645 24,443 1,259,088
Transfers 24,000 (24,000) -
Increase (Decrease) in Net Position 1,258,645 443 1,259,088 Net Position - Beginning (Restated) 7,328,105 24,055 7,352,160 Net Position - Ending $8,586,750 $ 24,498 $ 8,611,248
160
GENERAL FUND
HIGHLIGHTS
161
GENERAL FUND
REVENUES
Adopted Actual
Budget Revenues Variance
Property Taxes $ 1,496,250 $ 1,432,117 $ (64,133)
Sales Taxes 13,905 36,863 22,958
Property Transfer Tax 56,222 63,040 6,818
Other Taxes 1,000 - (1,000)
Motor Vehicle In Lieu 269,267 274,520 5,253
Construction & Demo Permits 5,600 7,900 2,300
Building & Other Permits 600,000 537,787 (62,213)
Variance, Planning & Zoning 67,000 23,342 (43,658)
Animal Control Fees 150 696 546
Franchise Fees 13,000 12,110 (890)
Fines & Traffic Violations 3,500 5,877 2,377
Cost Reimbursements 7,200 5,250 (1,950)
RHCA Lease Revenue 69,000 58,712 (10,288)
Interest on Investments 110,000 231,554 121,554
PARS Earnings 20,000 42,638 22,638
Public Safety Aug Fund 1,200 1,441 241
Miscellaneous Revenue 5,000 12,523 7,523
Transfers In - Refuse 24,000 24,000 -
TOTALS $ 2,762,294 $ 2,770,370 $ 8,076
162
GENERAL FUND EXPENDITURES
Adopted Amended
Budget Budget Actuals Variance
City Administration $ 957,138 $ 1,063,827 $ 802,184 $ 261,643 Finance 154,400 154,400 164,592 (10,192)
Planning 858,801 858,801 873,469 (14,668)
Public Safety 270,000 317,578 299,474 18,104
City Properties 181,100 189,200 172,329 16,871
Non-Departmental 134,018 141,618 57,090 84,528
Transers Out 250,000 1,727,160 390,424 1,336,736
Totals $ 2,805,457 $ 4,452,584 $ 2,759,562 $1,693,022
163
General Fund Summary
Amended
Budget Actuals Variance
Operating Revenues $ 2,728,383 $ 2,770,370 $ 41,987
Operating Expenditures (2,725,424) (2,369,138) 356,286
Operating Surplus (Deficit) 2,959 401,232 398,273
Capital Transfers (1,727,160) (390,424) 1,336,736
Net Increase (Decrease) $ (1,724,201) $ 10,808 $ 1,735,009 164
AUDIT RESULTS
165
AUDIT RESULTS
Unmodified (“Clean”) opinion
No material weaknesses or significant deficiencies in the system of internal controls
166
QUESTIONS/DISCUSSION
167
Agenda Item No.: 13.B
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: ROBERT SAMARIO, FINANCE DIRECTOR
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: APPROVE A PROFESSIONAL SERVICES AGREEMENT WITH
VASQUEZ AND COMPANY TO PROVIDE AUDIT SERVICES FOR THE
THREE FISCAL YEARS ENDING JUNE 30, 2025, JUNE 30, 2026, AND JUNE 30, 2027 AND AUTHORIZE THE CITY MANAGER TO EXECUTE
THE AGREEMENT
DATE: April 28, 2025
BACKGROUND:
Each year, the City is required to have an audit performed on its financial statements by an independent certified public accounting firm.
Over the last nine fiscal years, the City's annual audit has been performed by LSL, CPAs. While the City has been pleased with their services, best practices dictate that the City change auditors every 5-7 years. As such, two years ago, the City conducted an RFP for audit services but received no responses. Last year, the City again conducted an RFP, which again yielded no bidders.
This year, staff reached out to several qualified firms and garnered interest in submitting a bid.
Generally, the reason for not receiving bids in the past was that the current audit fees were seen as being below market, and prospective audit firms believed they could not compete with those fees. However, this year we did not invite the current audit firm, LSL, to bid, which led to some interest in the audit.
DISCUSSION:
The City received two proposals for audit services covering the three fiscal years ending June 30, 2025 through June 30, 2027, one from Price, Paige & Company (Attachment B) and the second from Vasquez & Company (Attachment A). Both firms have extensive experience in audits of local governments and are among the leaders in providing such services in California.
The proposed fees for the three years ending June 30, 2027, from Vasquez & Company totaled $140,635, and from Price, Paige & Company totaled $151,696. The difference in fees 168
amounts to $11,061 over a three-year period.
Given that the two firms are comparably qualified to conduct the audits, staff is recommending Vasquez & Company due to their lower overall fees.
The Agreement has been reviewed and approved as to form by the City Attorney.
FISCAL IMPACT:
None.
RECOMMENDATION:
Approve as presented.
ATTACHMENTS:
Attachment A - CL_AGN_250428_CC_VasquezProposal.pdf
Attachment B - CL_AGN_250428_CC_PricePaige&Co_Proposal.pdf Attachment C - CA_AGR_250428_VasquezCo_Audits_2025-27_F.pdf 169
Revised Proposal to Provide
Professional Auditing Services
City of Rolling Hills
Submitted by:
Cristy Canieda
Partner, Government Practice Leader
Vasquez & Company LLP
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Tel: (213) 873-1720
Fax: (213) 873-1777
Email: [email protected]
April 23, 2025
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Table of Contents
Transmittal Letter .......................................................................................................................................... 1 General Requirements .................................................................................................................................. 5 Partner, Supervisory and Staff Qualifications and Experience ................................................................... 11 Similar Engagements with Other Governmental Entities ............................................................................ 21 Specific Audit Approach .............................................................................................................................. 21 Identification of Anticipated Potential Audit Problems ................................................................................. 32 Report Format ............................................................................................................................................. 32 Fees ............................................................................................................................................................ 33 171
1 Transmittal Letter
April 23, 2025
Robert Samario
Finance Director
City of Rolling Hills
2 Portuguese Bend Road
Rolling Hills, CA 90274
RE: Vasquez Revised Proposal to Provide Professional Financial Statement Auditing Services to the City of Rolling Hills
Vasquez & Company LLP (“Vasquez,” “we,” “us,” or “our”) is pleased to submit our proposal to audit the financial statements of the City of Rolling Hills (the “City”) for the three fiscal years beginning with fiscal year ending June 30, 2025, with the option of auditing its annual financial statements for each of the two (2) subsequent fiscal years.
Statement of Understanding
Our Firm’s understanding of the scope of services is as follows:
Perform an audit and render an auditor's report on the Basic Financial Statements of the City in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards issued by the Comptroller General of the United States.
As part of our audit, we will render a report on the basic financial statements that will include both Government-Wide Financial Statements and Combining Fund Financial Statements and also apply limited audit procedures to Management's Discussion and Analysis (MD&A), if provided and required supplementary information pertaining to the General Fund and each major fund of the City.
We will render our auditor's reports on the City's internal control over financial reporting and compliance with relevant laws and regulations and other matters based on our audit of the financial statements.
Prepare and word-process the City's general-purpose financial statements.
Prepare the Annual State Controller’s Report for the City Issue a Management Letter that includes recommendations for improvements in internal control, accounting procedures, and other significant observations that are considered to be nonreportable conditions. 172
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Perform agreed-upon procedures pertaining to the City's GANN Limit and render a letter annually to the City regarding compliance.
Provide guidance on implementing new GASB and OMB requirements and specifics of Federal and State of California regulations pertaining to local government financial reporting.
Upon request and specifically after our audits, we will be pleased to make a presentation to the City Council, during which we will discuss our audit approach, scope, and results. We pride ourselves on our ability to convey complex information in an informative fashion, free of bias, such that Management and the City Council can evaluate the significance of the information and determine action plans as may be appropriate.
Management can be assured our audits will be performed in the following:
Generally accepted auditing standards in the United States of America, The standards applicable to financial audits contained in the most current version of the Government Auditing Standards, issued by the Comptroller General of the United States, Why Vasquez?
Experienced Firm:
Experienced in serving the financial and compliance needs of over 80 municipalities in California.
Experience assisting government agencies achieve the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting.
Experienced Leaders:
Cristy A. Canieda, Vasquez Government Practice Leader, formerly with PwC, will lead our delivery of services to the City. She will direct and supervise the auditors in performing the engagement, review the audit results, and provide technical expertise as appropriate.
Roger Martinez, Vasquez Partner, formerly with KPMG, will act as the engagement quality control reviewer and objectively evaluate the engagement team's significant judgments and conclusions in formulating the auditor's report.
Information Technology Expertise:
Our audit approach includes an on-site and off-site review of the City's Information Technology (IT) general controls by IT professionals with more than 20 years of experience to assess whether the standards of security, integrity, continuity, and control are conducive to reliable processing, consistent with the City's technology standards and appropriate to safeguard your information assets.
Our Internal Control-Based Audit Approach:
Our professionals, with extensive experience in performing financial and compliance audits of local municipalities and other public agencies in California, will bring an unbiased, fresh perspective to the City's systems, operations, and practices. Our experience will allow us to assess your risk and compare your existing policies and practices to those used by other efficient, reputable agencies.
We will focus on the critical areas of your operations.
Our audit approach is unique in evaluating and testing key internal accounting controls rather than merely performing substantive tests. This approach provides critically important information to City management about the effectiveness of its internal controls. 173
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Communication with the City:
We will hold regularly scheduled status meetings to keep you abreast of our progress.
We will provide you with meaningful status reports.
We will take a proactive approach to develop practical solutions to identified challenges.
Team members, including the engagement and quality control partners, will be available yearround.
Addressing Critical Accounting Matters:
Recognizing that your interests are best served by highly qualified, knowledgeable, and trained accountants and auditors, we offer our staff and our clients:
Frequent training in current technical matters and subjects of importance to local governments' finance, accounting, and auditing aspects, such as new GASB standards and OMB requirements.
Specifics of Federal and State of California regulations about local government accounting, reporting, and compliance.
Timeliness:
We understand and appreciate the importance of adhering to agreed-upon timelines and meeting deadlines.
We structure our audit approach to recognize issues early, plan for the orderly completion of our work, and avoid end-of-audit surprises.
We commit to performing the work within the agreed timeframe New GASB Pronouncement Experience:
Our team has assisted clients in adopting applicable Governmental Accounting Standards Board (GASB) statements.
Our firm assists clients in assessing their readiness to implement the new standards and guiding them through the implementation.
Providing an Effective and Efficient Audit:
Our risk-based approach, high-caliber management team, and experienced staff ensure that critical issues are not overlooked but promptly identified, communicated to you, and resolved to the City's satisfaction.
Affirmations:
This proposal is a firm and irrevocable offer for the three fiscal years beginning with fiscal year ending June 30, 2025.
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Vasquez is committed to providing the City with the highest customer service, and we trust that you will find us qualified to provide the City with professional financial statement auditing services. If you have any questions or need further assistance, please call me using the contact information below.
VASQUEZ & COMPANY LLP
Cristy A. Canieda, Partner – Government Practice Leader 655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Tel.: 213-873-1720
Email: [email protected]
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Revised Proposal to Provide Professional Financial Statement Audit Services 5 General Requirements
a) 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 it relates to the City.
Vasquez does not have any professional relationships involving the City or any of its agencies or component units.
AICPA Government Audit Quality Center
Vasquez is an AICPA Governmental Audit Quality Center (GAQC) member. Membership in the AICPA GAQC demonstrates our commitment to quality in the performance of governmental audits. Leveraging the Center's benefits enables us to access resources designed to enhance audit quality and apply audit best practices.
Quality Control
Vasquez has an extensive quality control program designed to monitor compliance with audit and accounting professional standards and firm policies. Our client service approach requires the active involvement of experienced partners and managers in the consulting and audit engagements to ensure that critical issues are identified and resolved on a timely basis.
Performance Monitoring and Assessment
The objective of the engagement performance element of our quality control is to provide reasonable assurance that:
Engagements are consistently performed in accordance with applicable professional standards and regulatory and legal requirements,
Our firm or engagement partner issues reports that are appropriate in the circumstances.
Policies and procedures for engagement performance address all phases of the design and execution of the engagement, including engagement performance, supervision responsibilities, and review responsibilities. Policies and procedures require that consultation take place when appropriate. Also, our firm has established criteria against which all engagements are to be evaluated to determine whether an engagement quality control review should be performed.
We satisfy the above objectives by establishing and maintaining the following policies and procedures:
Planning for engagements meets professional, regulatory, and firm requirements.
Qualified engagement team members review work performed by other team members on a timely basis.
Vasquez establishes procedures addressing the nature, timing, extent, and documentation of the engagement quality control review.
Vasquez establishes criteria for the eligibility of engagement quality control reviewers.
Vasquez requires that consultation take place when appropriate; that sufficient and appropriate resources are available to enable appropriate consultation to take place; that all the relevant facts known to the engagement team are provided to those consulted; that the nature, scope, and conclusions of such consultations are documented; and that conclusions resulting from such consultations are implemented.
Management follow-up procedure internally called "Voice of the Client" to set the tone of "how we did" and "where we can improve."
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Revised Proposal to Provide Professional Financial Statement Audit Services 6 b) 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.
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c) Firm Qualifications and Experience
Vasquez and Company LLP is a Limited Liability Partnership established in 1969 and registered with the State of California Department of Consumer Affairs, with 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 transportation compliance, construction contracts and leasing, affordable housing, HUD-funded low-income housing, and local governance.
As a regional firm with former partners and managers with 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 built into all aspects of the engagement, from staffing to planning, execution, and reporting.
Firm Resources
Since its inception, Vasquez has focused on serving governmental entities. As a result, the government industry comprises the largest portion of the industries we serve today.
Partners 7
Directors/ 7
Manager 22
Supervisors 25
Senior Auditors 65
Staff Auditors 124
Professionals 250
Administrators 30
Total 280
Government Practice Group
The Vasquez Government Practice Group comprises over 150 professionals trained and experienced in serving government entities, specializing in California cities, municipal water, transportation, education, and other special districts.
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. The Vasquez leadership consists of eight (8) partners, each previously working with one or more global accounting firms. This experience 177
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Revised Proposal to Provide Professional Financial Statement Audit Services 7 emphasizes quality, innovation, performance standards, opportunity, discipline, and professional growth.
Office Locations
We will serve the City from our Headquarters in Glendale, CA. The selected team members will be assigned to the engagement on a full-time basis and will remain on the team for the duration of the engagement. Any key team member reassignment will be discussed with the City in advance and will be acknowledged in writing.
Headquarters
655 N. Central
Avenue, Suite 1550
Glendale, CA 91203
t) 213-873-1700
f) 213-873-1777
Fresno
1444 Fulton Street
Fresno, CA 93721
t) 559-663-0213
Irvine
7545 Irvine Center Dr.,
Suite 200
Irvine, CA 92618
t) 949-623-8798
Las Vegas
3753 Howard Hughes
Parkway Paradise, Unit
200
Las Vegas, NV 89169
t) 702-784-7644
Manila
29F Rufino Tower
6784 Ayala Avenue
Makati City, 1226
Philippines
Phoenix
Two North Central
Avenue, Suite 1800
Phoenix, AZ 85004
t) 602-759-7319
Sacramento
1215 K Street
17th Floor
Sacramento, CA 95814
t) 916-503-3269
f) 916-503-2401
San Diego
333 H Street
Suite 5000
Chula Vista, CA 91910
t) 619-254-6605
f) 213-873-1777
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. A copy of the peer review opinion follows:
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Revised Proposal to Provide Professional Financial Statement Audit Services 8 Federal or State Desk or Field Reviews/Disciplinary Actions As a mid-size firm with hundreds of clients, Vasquez works with regulatory agencies on a regular basis.
Vasquez has not had any disciplinary action taken against the firm during the past three (3) years with state regulatory bodies or professional organizations, nor any pending or settled litigation within the past three (3) years.
National Resources
Vasquez is a client of the RSM Professional Services+ Practice. As clients, we have access to the Professional Services+ Collaborative, a globally connected community that provides an ecosystem of capabilities, collaboration, and camaraderie to help professional services firms grow and thrive in a rapidly changing business environment. As participants, we have the opportunity to interact and share best practices with other professional service firms across the U.S. and Canada.
Range of Services
Vasquez is a full-service firm focused on serving government agencies and other nonprofit organizations. Below is a graph of the different lines of business and service areas. 179
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Revised Proposal to Provide Professional Financial Statement Audit Services 9 Government Experience
Vasquez provides audit services to approximately 100 government agencies on an annual basis. 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).
GASB Pronouncements
Our firm encourages the early adoption of all applicable Government Accounting Standards Board (GASB) statements. Some of these standards have been monumental in establishing new financial reporting requirements for state and local governments throughout the United States and restructured much of the information presented in the past.
As a client of the RSM Professional Services+ Practice, Vasquez personnel are routinely updated through RSM's formal and informal relationships with the officials of most key federal departments.
Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
We are proposing an engagement team with substantial experience in auditing governmental entities for both financial and compliance audits for the City. Our industry-focused staff has undergone training courses dedicated to governmental accounting, auditing, and financial reporting, and specialized training in the compliance requirements of OMB Uniform Guidance regarding changes in Single Audit requirements. In addition, our partners have conducted training for professional organizations on Uniform Guidance.
Management Letter Comments
Providing value-added management letter comments is a priority for Vasquez. Our auditors/consultants' unique experience enables us to provide meaningful assistance beyond what most audit firms can provide. We do this through many different forms, but it comes primarily in identifying issues before becoming major problems for our clients. In addition, we meet with our clients throughout the year to 180
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Revised Proposal to Provide Professional Financial Statement Audit Services 10 better understand their challenges. As a result, our clients have realized many benefits, including improved operational efficiencies, security, and proactive prevention of potential future audit issues.
List of Local Government Clients
Vasquez performs numerous financial and compliance audits of governmental organizations. These audits include risk assessments conducted pursuant to 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). The list of clients that Vasquez served in the past as well as clients that we currently serve is as follows:
Clients
City of Agoura Hills City of Malibu Desert Water Agency City of Alhambra City of Maywood Encina Wastewater Authority City of Antelope Valley City of Modesto Hidden Valley Municipal Water District
City of Arcadia City of Montebello Imperial County Transportation Commission
City of Avalon City of Irwindale Los Angeles County Metropolitan Transportation Authority
City of Artesia City of La Puente Metropolitan Water District of Southern California
City of Azusa City of Monterey Park Moulton Niguel Water District City of Baldwin Park City of Moreno Valley Municipal Water District of Orange County
City of Bell City of Needles Needles Public Utility Authority City of Bell Gardens City of Norwalk Orange County Sanitation District City of Beverly Hills City of Palos Verdes Estates Plumas County Transportation Commission
City of Calabasas City of Pico Rivera Pomona Valley Transportation Authority
City of Carson City of Pomona Port of Long Beach
City of Commerce City of Rosemead Santa Barbara Metropolitan Transit City of Compton City of San Fernando San Bernardino County Transportation Authority
City of Covina City of Santa Fe Springs Santa Clara Valley Water District City of Cudahy City of Santa Monica San Gabriel Basin Water Quality Authority
City of Culver City City of Simi Valley San Gabriel Valley Council of Governments
City of Diamond Bar City of South El Monte San Joaquin Regional Transit District
City of Downey City of South Gate Southern California Association of Governments
City of El Monte City of Torrance Southern California Regional Rail Authority
City of Hawthorne City of Vernon SunLine Transit Agency 181
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Revised Proposal to Provide Professional Financial Statement Audit Services 11 Clients
City of Hidden Hills City of Walnut United Water Conservation District City of Huntington Park City of West Hollywood Upper San Gabriel Valley Municipal Water District
City of Industry City of Westlake Victor Valley Wastewater Reclamation Authority City of Inglewood Alameda Corridor-East Construction Authority
City of Lawndale Antelope Valley Transit Authority Water Replenishment District of Southern California City of Long Beach California American Water Partner, Supervisory and Staff Qualifications and Experience Our senior engagement team members are responsible for ensuring the delivery of quality work. They will engage in regularly scheduled meetings with you, answer questions, provide guidance, and help ensure 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, an audit is 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 of your auditor, including technical expertise in GASB, knowledge of government and utility industries, and soft skills such as respect, empathy, and timely response to questions.
Continuing Professional Education Program
To ensure that our professional staff remains up to date on the latest audit and accounting developments and meets the requirements for maintaining active licensure in good standing, we see that our professional staff receives the required number of CPE hours within the established period. Vasquez also conducts inhouse seminars for the professional staff.
Our team is held to a high standard of quality; we offer the following CPE Programs for our staff:
Continuing Education courses provided by the American Institute of Certified Public Accountants (AICPA), which the firm sponsors live and in-house for its staff and clients, conducted by highly qualified professionals from the AICPA and the California CPA Education Foundation.
Attendance at conferences and seminars related to government accounting sponsored by:
Government Finance Officers Association
Association of Local Government Auditors and the
California Society of Municipal Finance Officers
RSM US Alliance.
Staff Continuity
Vasquez will not replace key management personnel unless circumstances beyond our control occur (e.g., personnel leaving the firm). Changes to the designated project team shall not be made without the prior written approval of the City. Each person to be assigned to the engagement has been chosen for their ability to repeat future years' engagements. A synopsis of the team members and their respective roles, followed by their resumes, is as follows:
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Revised Proposal to Provide Professional Financial Statement Audit Services 12 Team Member Role
Cristy Canieda, CPA, CGMA
Partner
Cristy Canieda, Vasquez Government Practice Leader, with over thirty (30) years of public accounting experience, will lead the service delivery team and supervise the auditors in performing the audit engagement and provide technical
assistance as appropriate.
Cristy oversees all the firm's municipal audit engagements and serves as a Technical Reviewer for the GFOA Certificate of Excellence in Financial Reporting Program. Cristy’s
experience includes City of Baldwin Park, City of Carson, City of Norwalk, and the City of Torrance.
Roger Martinez, CPA
Quality Control Partner
Roger Martinez, Vasquez Partner, with over twenty-five (25) years of public accounting experience, will be responsible for the technical reviewer for the engagement and will work closely with the Lead Partner to review and evaluate the audit fieldwork and reports.
Roger’s experience includes the City of Long Beach, City of Vernon, City of Norwalk and the City of La Puente.
Rhoda Dollaga, CPA
Senior Audit Manager
Rhoda Dollaga, Vasquez Senior Audit Manager with eight (8) years of public accounting experience, will work closely with the Partner to plan, coordinate, and review the fieldwork for the City’s annual financial and compliance audits. In addition, she will supervise the day-to-day activities and task
accomplishments, monitor progress, and ensure schedule
compliance.
Rhoda’s experience includes the City of Baldwin Park, City of Cudahy, City of El Monte, City of Long Beach, City of
Montebello, City of Simi Valley, City of Modesto, City of West Hollywood, City of Norwalk and the City of Vernon.
Jason Tagasa, CISA
IT Manager
Jason Tagasa, Vasquez IT 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.
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Revised Proposal to Provide Professional Financial Statement Audit Services 13 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 Bachelor 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.
CRISTY A. CANIEDA, CPA, CGMA
Partner, Government Practice Leader
Vasquez & Company LLP
655 N. Central Avenue, Suite 1550
Glendale, CA 91203
Tel: 213-873-1720
Email: [email protected]
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Revised Proposal to Provide Professional Financial Statement Audit Services 14 Continuing Professional Education
Following are the continuing professional education courses completed by Cristy Canieda in the past three (3) years:
Title Subject
Code Date
Public Sector: Auditing Alternative Investments A.A. 06/19/24 State and Local Government: Review of New Audit Templates A.A. 04/02/24 Audit Documentation A.A. 03/01/24
2024 Government & Nonprofit Updates A.A. 02/15/24
RSM Audit Methodology Refresher A.A. 02/09/24
2024 CSMFO Conference A.A. 1/30/24-2/1/24
Fraud Auditing and Investigation Fraud 01/27/2024
Ethics for California CPAs Ethics 01/21/2024
Audit Year End Audit Alert A.A. 12/12/2023
Accounting and Auditing for Lessors under ASC 842, Leases A.A. 10/19/2023 Q3 State and Local Governments A&A Updates – 2023 G.V. 10/10/2023 Government Audit Reviewers' Training G.V. 09/14/2023
USC Annual SEC and Financial Reporting Institute Conference A.A. 06/01/2023 Audit Year-End Alert A.A. 12/01/2022
En Route to Govt Season G.V. 08/24/2022
08/26/2022
Q2 Update A.A. 07/21/2022
State & Local A&A Update A.A. 07/13/2022
GASB's Lease Standards: Are you Ready GV 02/01/2022
How to Review State and Local Government File G.V. 07/26/2021 Q2 State and Local Governments Update G.V. 07/13/2021
3 rd Annual NFP Training A.A. 06/02/2021
Q1 State and Local Governments Update G.V. 05/25/2021
2021 Annual Required GAQC Webcast G.V. 05/04/2021
Audits of Employee Benefit Plan Update A.A. 04/20/2021
CSMFO Annual Conference G.V. 02/16/2021
02/18/2021
PPP Documentation & Testing A.A. 01/15/2021
FASB Update A.A. 01/07/2021
GASB Update G.V. 01/05/2021
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Revised Proposal to Provide Professional Financial Statement Audit Services 15
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.
ROGER A. MARTINEZ, CPA
Partner, Audit Practice Leader
Vasquez & Company LLP
Tel: 213-873-1703
Email: [email protected]
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Revised Proposal to Provide Professional Financial Statement Audit Services 16 Continuing Professional Education
Following are the continuing professional education courses completed by Roger Martinez in the past three (3) years:
Course Title
Subject
Code Date
Navigating Business Interruption Claims AA 12/09/2024
EBPAQC 2024 Designated Audit Quality Partner Planning AA 07/24/2024 AICPA & CIMA Portfolio Valuation Forum AA 06/13/2024
FASB Update for Private Companies and Not-for-Profit Organizations AA 06/10/2024 Employee Benefit Plans Audit Training AA 05/30/2024
PwC's Q1 2024 Quarterly Accounting Webcast AA 03/13/2024 Audit Documentation Refresher AA 03/01/2024
2024 Government and Nonprofit Updates Training AA 02/15/2024 Charting the course: Board governance in 2024 and beyond AA 02/1/2024 Health industries accounting hot topics webcast AA 12/14/2023 Materiality in Planning a Governmental Audit GV 6/29/2023 Introduction to Governmental Audit and Accounting Issues GV 6/28/2023 Governmental Funds and Proprietary Funds (Yellow Book Compliant GV 6/28/2023 Following the Money - How COVID-19 Transformed Fraud Response GV 11/17/2022 2022 Annual Required GAQC Webcast GV 11/09/2022
Quarterly Accounting Webcast Series - Fall 2022 AA 10/13/2022 What Federal Agencies are Finding in Single Audit QCRs GV 10/12/2022 Cybersecurity - Risks and mitigating solutions OT 10/02/2022 Comprehensive EBP Training (Day 2) AA 08/16/2022
Quarterly Accounting Update - Summer 2022 AA 07/14/2022 40th Annual SEC and Financial Reporting institute Conference - Panel 2:
Current Financial Reporting Practice Issues AA 06/02/2022 40th Annual SEC and Financial Reporting institute Conference - Keynote Presentation: "The Ever-Evolving Landscape of ESG Reporting" AA 06/02/2022 40th Annual SEC and Financial Reporting institute Conference - Panel 4:
Current Auditing Practice Issues AA 06/02/2022
40th Annual SEC and Financial Reporting institute Conference - Panel 5:
Current ESG Practice Issues + Conference AA 06/02/2022
Planning a State and Local Government Audit GV 3/22/2022 SEC Update 2022 Webcast AA 1/18/2022
Lessee Accounting under ASC 842, Leases AA 1/13/2022
Q4 State Local Governments A&A Updates 2021 GV 1/11/2022 187
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Revised Proposal to Provide Professional Financial Statement Audit Services 17 Area 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, 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 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
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 and state regulatory matters, and auditing requirements. She has maintained compliance with the continuing education requirements of the AICPA and the California Board of Accountancy.
RHODA DOLLAGA, CPA
Audit Senior Manager
Vasquez & Company LLP
188
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 18 Continuing Professional Education
Following are relevant continuing professional education courses completed by Rhoda Dollaga in the past three (3) years:
Title
Subject
Code Date
Compliance- Results of Test and Reporting (60817) GV 05/29/2024 Compliance Testing (60818) GV 05/21/2024
Compliance- Evaluation of Risk and Performing Test of Controls (60816) GV 05/14/2024
Q1 State Local Governments A&A Updates - 2024 (61555) GV 05/13/2024 Q1 Not-for-Profit A&A update - 2024 (61544) GV 04/25/2024 Audits of Employee Benefit Plans Update - 2024 (67147) AA 04/23/2024 SLG: Review of New Audit Templates (61553) AA 04/02/2024 PwC's Q1 2024 Quarterly accounting webcast AA 03/19/2024 First look at the SEC climate disclosure rules AA 03/12/2024 Vasquez & Company LLP: RSM Audit Documentation Refresher AA 03/01/2024 Vasquez & Company LLP: RSM Audit Sampling Refresher AA 02/21/2024 2024 Government and Nonprofit Accounting Updates Training AA 02/15/2024 CSMFO Annual Conference 2024 AA 02/02/2024
GOV Orb – Just the FAQs AA 01/05/2024
Q4 State Local Governments A&A Updates - 2023 AA 01/04/2024 Q3 Audit Update 2023 AA 10/24/2023
Accounting & Auditing for Lessors under ASC 842, Leases AA 10/19/2023 SLG Pension and OPEB Audit Issues GV 10/09/2023
Ethics for California CPAs E 09/02/2023
Fraud Prevention F 09/01/2023
Stopping Fraud Before It Stops You F 05/23/2023
Year in Washington, D.C.: Federal Updates T 05/23/2023
Up in the Air: Accounting for Subscription-Based IT GV 05/23/2023 Common Errors from GFOA's Certificate of Achievement Program GV 05/22/2023 Accounting and Auditing Year in Review GV 05/22/2023
Fiduciary Activities GV 05/21/2023
Without You Here: Accounting for Compensated Absences GV 05/21/2023 2023 State and Local Government Audit Planning Considerations GV 05/18/2023 Q1 State Local Governments A&A Updates – 2023 GV 05/16/2023 GOV Orb - Maps, Leads, and Trees - Oh My! GV 05/04/2023 GOV Orb - Planning the Path to a Successful Audit GV 11/14/2022 The Impact of SAS 145 on State and Local Government Audits GV 11/11/2022 Governmental Accounting & Auditing Encore Virtual Conference GV 05/24/2022 Q1 State Local Governments A&A Updates - 2022 GV 05/16/2022 Q1 Current Acctg. Practice Issues and Recent Developments - 2022 AA 04/19/2022 Q1 Current Acctg. Practice Issues and Recent Developments - 2022 AA 04/19/2022 Quarterly Accounting Update- Spring 2022 AA 04/14/2022
Quarterly Accounting Update- Spring 2022 AA 04/14/2022
Critical Audit Matters AA 04/01/2022
Lessee Accounting under ASC 842, Leases AA 01/13/2022
Q4 State Local Governments A&A Updates- 2021 GV 01/05/2022 189
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 19 Area 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.
JASON TAGASA, CISA
I.T. Manager
190
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 20 Continuing Professional Education
Following are relevant continuing professional education courses completed by Jason Tagasa in the past three (3) years:
Title
Subject
Code Date
CRISC Cert Prep: 1 Governance T 5/24/2024
CRISC Cert Prep: 2 IT Risk Assessment T 5/22/2024
CRISC Cert Prep: 3 Risk Response and Reporting T 5/22/2024 How Managers Create a Culture of Belonging T 5/21/2024
Equity First: The Path to Inclusion and Belonging T 5/21/2024 Project Management Foundations T 5/21/2024
Certified in Risk and Information Systems Control (CRISC) Exam Tips T 5/20/2024 CRISC Cert Prep: 4 Information Technology and Security T 5/20/2024 CRISC Cert Prep Audio Review T 5/15/2024
Prepare for the Certified in Risk and Information Systems Control (CRISC) Certification Exam (2021)
T
5/3/2023
Cert Prep: Agile Analysis (IIBA®-AAC) T 4/26/2023
Audit Year End Alert- 2022 (45144) GV 12/1/2022
GOV Orb - Planning the Path to a Successful Audit (62502) GV 11/14/2022 Yellowbook CPE Compliance (60616) GV 11/2/2022
Q1 Current Accounting Practice Issues and Recent Developments - 2022 (45615) AA 4/12/2022
Lessee Accounting under ASC 842, Leases (45467) AA 1/13/2022 Planning a State & Local Government Audit (65601) GV 3/22/2022 191
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 21 Similar Engagements with Other Governmental Entities
Client Contact Engagement Description Engagement
Partners
City of Norwalk
12700 Norwalk Blvd
Norwalk, CA 90650
Jana Stuard,
Finance Director
[email protected]
(562) 929-5748
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 Award.
900 Hours
Year: FY 2022 to current
C. Canieda
Lead Partner
R. Martinez
QC Partner
City of Carson
701 Carson St b24
Carson, CA 90745
William Jefferson,
Finance Director
[email protected]
(310) 952-1700
Annual financial and compliance audit, Single Audit
(Uniform Guidance), State Controller's Report, AQMD
Fund audit, Measure W audit. GFOA Award. 800 Hours
Year: FY 2021 to current
C. Canieda
Lead Partner
L. Narciso
QC Partner
City of Torrance
3031 Torrance Blvd,
Torrance, CA 90503
Sheila Poisson,
Director of Finance
[email protected]
(310) 618-5854
Annual financial, compliance audit, Single Audit (Uniform Guidance), AQMD Fund audit. GFOA Award. 700 Hours
Year: FY 2021 to FY 2023
C. Canieda
Lead Partner
L. Narciso
QC Partner
City of Simi Valley
2929 Tapo Canyon Rd
Simi Valley, CA 93063
Marvin Lopez,
Assistant Finance Director
[email protected]
(805) 583-6803
Annual financial and compliance audit, Single Audit
(Uniform Guidance), GANN Appropriation Limit, Simi
Valley Library compliance, Public Service Center for
Sanitation and Waterworks compliance, Management
letter. GFOA Award. 600 Hours
Year: 2015-23
L. Narciso
Lead Partner
C. Canieda
QC Partner
City of West Hollywood
8300 Santa Monica Blvd.,
West Hollywood, CA 90069
Lorena Quijano,
Director of Finance and
Technology Services
[email protected]
(323) 848-6451
Annual financial, compliance audit, Single Audit (Uniform Guidance), GANN Limit, State Controller’s Report. GFOA
Awards. 523 Hours
Year: 2021 to current
C. Canieda
Lead Partner
L. Narciso
QC Partner
Specific Audit Approach
As part of an audit 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 audit team are experienced project managers who have strong project management skills. These Vasquez team leaders will provide highly collaborative project management expertise and 192
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Revised Proposal to Provide Professional Financial Statement Audit Services 22 consultation to the City to ensure no surprises during the audit. Additionally, Vasquez will continuously look for ways to improve the management and execution of the audit. We want to ensure that audit planning, scheduling, and budgeting are executed properly and timely.
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.
We understand. Our audit and consulting professionals follow our CaseWare process, which provides a thorough
understanding of your business, current situation, needs, and expectations to ensure no surprises at each phase of the engagement.
We communicate. Our team is trained to communicate with consistent and open dialogue at the right time to the right people.
We collaborate. We collaborate to bring together the right expertise to meet your needs, resolve emerging issues
proactively, and bring innovative ideas and solutions that deliver value to you.
We deliver. We deliver what we promise – on time, on budget, and with the highest quality.
At Vasquez, we want to build strong relationships with our clients and continuously seek to understand ways to ensure that our services align with their needs. We believe it is important to strive for continuous improvement in interacting with and delivering services to clients. We do this, in part, by adhering to defined client service standards and seeking feedback on our performance from our clients.
Every financial statement audit engagement presents a different set of challenges. No two organizations are the same, and therefore, we must tailor the audit to each organization based on the specific risks identified.
Our audit approach is based on a risk assessment process which 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.
193
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 23 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 they operate. 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.
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. 194
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 24 Developing an Audit Strategy
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 it performs as a basis for its opinion.
a) Proposed segmentation of the engagement
Phase I Phase II Phase III Phase IV
Audit
Planning
Familiarize ourselves Completion
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
195
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Revised Proposal to Provide Professional Financial Statement Audit Services 25 Phase I – Audit Planning
The planning phase lays the foundation for the direction of our audit efforts. It encompasses the following steps:
Conducting entrance conferences with the appropriate City management personnel. The agenda would include, but need not be limited to, the following:
The application of generally accepted accounting principles Concerns of City management
Report requirements, refinements, and deadlines
Initial audit approach and timing schedule
Assistance by City personnel
Establishment of principal contacts
Progress reporting process
Consideration of Fraud in a Financial Statement Audit
The auditors' responsibility for fraud prevention
Scheduling inquiries of management and others (including non-accounting personnel) about the risk of fraud
We believe it is important for us to assist the City in implementing new accounting, auditing, and compliance requirements. It is for that reason we intend to schedule training with City personnel involved in all phases of the audit for them to have a clear understanding of the latest technical changes for their respective areas as well as have a clear understanding of the audit requirements and timeline.
Expanding our understanding of the City and its operating environments. We will accomplish this by familiarizing ourselves and updating our knowledge of applicable background information pertinent to the City, its component units, their mission, funding sources, and structure.
Through our background knowledge of the City and our fact-finding process, we will develop an in-depth understanding of the areas of concern. We will be able to meet with City management to discuss areas that might have a significant impact on the timing and completion of the audits or that may be of particular concern to management. We will review such areas in-depth to obtain an early understanding and resolution of any "problem" areas that may impede our progress and to develop our overall approach so that the City will have sufficient time to develop the data necessary for the completion of the audit with a minimum amount of disruption of the day-to-day routine.
Our planning process will include a specific review of computer activities performed by City personnel to:
Determine the organizational and operational controls over the data being processed, including, but not limited to, system development and maintenance controls, hardware controls, and access controls.
Evaluate the degree of "control consciousness" among personnel.
Determine the potential impact of general control strengths and weaknesses.
Consider the possibility of management override of controls.
Our principal sources of information for this review will be interviews with responsible accounting and computer operations personnel, reviews of program documentation for the City's system, and direct observations made by our audit team.
The audit team will use our analytical review techniques to identify other areas that may require attention. Until the year-end account balances are finalized, our review will focus on budgets compared to actual/projected information. We can thus identify sensitive areas to determine whether they are indeed areas requiring extra attention. We will also focus on unusual fluctuations occurring within individual funds to identify accounts and areas that merit further investigation.
196
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 26 Based on our understanding of the City's operating environment, through our analytical review and other planning procedures, we will meet with City personnel to highlight areas to be emphasized during the audit. We will concentrate our efforts on the identified areas of audit concern and areas that we know to be important to City management. Some of our preliminary audit concerns are elaborated as follows:
Compliance with applicable laws, regulations, and reporting requirements Receipt of all revenue to which the City is entitled.
Purchase authorizations within budgetary limitations.
Adequate safeguarding of City cash, investments, and inventory assets.
We will work directly with the appropriate City personnel to discuss the financial statements and footnotes in accordance with all authoritative accounting systems and interpretations.
Accordingly, we will meet to discuss and agree upon the format for the individual and generalpurpose financial statements and any additional requirements that may be relevant because of recent or pending professional pronouncements. (See "Phase IV - Completion" for a more indepth discussion of our financial reporting capabilities.) Interim Audit Testing
Our audit approach is flexible and tailored to fit the City's evolving needs. We will work with you to review the current audit schedule to determine the best approach for the various phases of the financial statement audit. We provide you with the option of an interim audit effort or after year-end. There are several advantages to performing interim testing, such as:
It shifts the timing of our testing into less busy periods of the year for your staff and our staff.
It allows us to focus on the high-risk areas before the year-end close, providing more time to deal with issues.
It allows us to judge the quality of the interim period, rather than solely year-end, financial statement information, and cut-offs, which allows more opportunity for us to identify and for the City to implement best practices over internal controls and processes.
There are advantages to performing interim audit testing, and, as we stated previously, we will work with you to determine the best approach, and you will control this process.
Phase II – Control Evaluation
Understanding how key systems and processes contribute to your overall processing environment and affect the reliability of financial information is a primary element of our audit approach. Our objective is to assess whether the standards of security, integrity, continuity, and control are conducive to reliable processing, consistent with the City's technology standards, and appropriate to safeguard your information assets.
I.T. General Controls
I.T. General Controls are pervasive controls within the I.T. environment. The following types of I.T. 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. 197
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 27 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.
I.T. Application Controls
I.T. 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 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.
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.
Phase III – Substantive Testing
Sampling is one of the methods we use to obtain efficiency in the audit process. In designing and implementing a sampling plan, we consider the specific audit objective to be achieved and determine that the audit procedures to be applied will achieve that objective. We will:
Define the objective of the test.
Define the population to be sampled, the population element to be examined (sampling unit), and what an error is.
Out testing of IT application controls provides strong audit evidence and streamlines the audit process.
198
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 28 Determine which sampling technique is most appropriate.
Determine the appropriate sample size and select a sample intended to represent the population.
Examine each sample item to determine whether it represents an error or an exception.
Substantive Testing – The purpose of the substantive tests is to provide reasonable assurance of the validity of the information produced by the accounting system. These tests will include various detailed tests, such as inspection of underlying source documents, confirmations, and reconciliations. We will also perform analytical procedures, including ratio analysis, comparisons of actual-to-budget information, and other procedures. Specifically, tests that we have found to be effective and efficient for the City audits include confirmation of cash, investments, grants receivable, loan balances and debt, tests of subsequent receipts for selected receivables, and unrecorded liabilities for payables.
Consideration of Fraud – The primary responsibility for preventing and detecting fraud rests with those charged with governance and management. It is important that management, with the oversight of those charged with governance, places a strong emphasis on fraud prevention, which may reduce opportunities for fraud to occur, and fraud deterrence, which could persuade individuals not to commit fraud because of the likelihood of detection and punishment. This involves a commitment to creating a culture of honesty and ethical behavior, which can be reinforced by active oversight by those charged with governance. Oversight by those charged with governance includes considering the potential to override controls or other inappropriate influence over the financial reporting process.
We are responsible for obtaining reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. Accordingly, as part of our audit planning process, we will perform procedures to obtain information that will be used for identifying the risks of material misstatement due to fraud, such as the following:
Discussions with management and others within the City. These discussions would focus on obtaining an understanding of management's: (a) assessment of the risk that the financial statements may be materially misstated due to fraud, including the nature, extent, and frequency. of such assessments; (b) process for identifying, responding to, and monitoring the risks of fraud in the City, including any specific risks of fraud that management has identified or that have been brought to its attention, or classes of transactions, account balances, or disclosures for which a risk of fraud is likely to exist; (c) communication, if any, to those charged with governance regarding its processes for identifying and responding to the risks of fraud in the City; and (d) communication, if any, to employees regarding its views on business practices and ethical behavior. We will also make inquiries of management and others within the City as appropriate to determine whether they have knowledge of any actual, suspected, or alleged fraud affecting the City.
Discussions with those charged with governance. We will obtain an understanding of how those charged with governance exercise oversight of management's processes for identifying and responding to the risks of fraud in the City and the internal control that management has established to mitigate these risks.
Evaluation of unusual or unexpected relationships identified. Unusual or unexpected relationships, variances, or balances that we may identify during our preliminary analytical review procedures will be evaluated for an indication of risks of material misstatement due to fraud.
Discussions among our audit team members. This discussion will involve exchanging ideas or brainstorming among our audit team members about how and where the City's financial statements might be susceptible to material misstatement due to fraud, how management could perpetrate and conceal fraudulent financial reporting, and how assets of the City could be misappropriated.
Adjusting Journal Entries – Adjusting journal entries proposed by our auditors, if any, will be discussed and explained to the Finance Director and others as appropriate. It is our practice to discuss issues and proposed audit entries with the program manager or management personnel immediately responsible for the program to ensure that we have not misunderstood that situation. This will ensure that the proposed entry or management comment and recommendation are accepted by the immediate manager and ensure that the recommendation is feasible and makes business sense. It is also our policy to address issues and resolve them as they arise rather than at the end of the audit. In short, there will not be any surprises. 199
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 29 Our work plan's final element is the regular reporting to City management personnel to apprise them of our progress. We believe communication is vital. Therefore, we have stressed the importance of continuous close relationships throughout this proposal and have indicated the various points we will meet for specific discussions and decisions.
Phase IV - Reporting
Review federal, state, and other grant reporting requirements, Determine which internal control findings are significant deficiencies or material weaknesses, Prepare findings and draft the auditors' reports,
Review draft reports with City management, and
Evaluate management feedback and proposed corrective actions, make revisions as necessary, and finalize the report.
Ample time will be provided for management review of all reports in draft form.
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
b) Level of staff and number of hours to be assigned to each proposed segment of the engagement
Planning
Internal
control
Evaluation
Substantive
testing
Completion
and
Reporting Total
Partner 6 2 7 21 36
Senior Manager 10 36 8 28 81
Supervisor 2 20 20 8 50
Audit Senior 9 60 120 64 253
118 26 155 121 420
Hours
Any and all potential exceptions or findings will be immediately discussed with knowledgeable personnel and summarized in weekly status meetings to ensure accuracy of any findings, time for management to correct noted deficiencies and the avoidance of any surprises. 200
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 30 c) Sample sizes and the extent to which statistical sampling is to be used in the engagement Non-statistical sampling is most often employed in our internal control testing and compliance testing procedures during the Single Audit. The extent of testing and sampling depends on many factors, including environmental controls, the program's complexity, previous audit findings, changes in federal statutes, and the number of locations at which controls are administered. Our sampling plan will conform to the AICPA's guidance for testing compliance. The number of sample sizes will depend on the assessment of controls and the inherent risk of noncompliance in a major program. d) Extent of use of information technology in the engagement All staff members are skilled at utilizing public sector software programs and have extensive experience with cloud computing, AI, and data science. Our audit personnel have a wealth of experience in evaluating complex computerized accounting systems of governmental agencies. They are proficient at:
Analyzing an organization’s information systems.
Determine the controls and audit processes required to provide assurance that the information produced is reliable and that the system and data contained therein are secure.
Our audit staff generates all fund trial balances, lead sheets, and detailed working papers on laptop computers through either downloads or input of individual fund general ledger information. This process significantly reduces the time City personnel must spend preparing audit schedules.
The following tools are utilized in the audit process:
Our Tools
Vasquez utilizes CaseWare electronic audit workpapers for a more efficient and intelligent audit process. CaseWare is also useful for financial analysis and reporting, including financial statement preparation.
To help manage the data flow for our testing, we utilize the Vasquez Citrix ShareFile, a secure and regulatory compliant tool, to manage the many requests more effectively and efficiently for information necessary to conduct an engagement of this size.
Office 365 provides access to Office applications, online productivity services, and business services such as web conferencing, hosted email, and online storage.
We use IDEA software to analyze data in unique ways and the audit sampling process.
DataSnipper allows us to conduct automated document matching, text recognition, and document review and management.
e) Type and extent of analytical procedures to be used in the engagement Non-statistical sampling is most often employed in our internal control testing and compliance testing procedures during the Single Audit. The extent of testing and sampling depends on many factors, including environmental controls, the program's complexity, previous audit findings, changes in federal statutes, and the number of locations at which controls are administered. Our sampling plan will conform to the AICPA's guidance for testing compliance. The number of sample sizes will depend on the assessment of controls and the inherent risk of noncompliance in a major program. 201
City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 31 f) Approach to be taken to gain and document an understanding of the City’s internal control structure
Analytical review techniques will be utilized to identify other areas that might require attention. Until the year-end account balances are finalized, our review will focus on budgets compared to actual/projected information. We can, thus, identify certain sensitive audit areas to determine whether they are indeed areas requiring extra attention. We will also focus on unusual fluctuations occurring within individual funds to identify accounts and areas that merit further investigation.
Based on our understanding of the City's operating environment, through our analytical review and other planning procedures, we will meet with the City personnel to highlight areas to be emphasized during the audit. We will concentrate our efforts on the identified areas of audit concern and areas we know are important to the City Officials. Some of our preliminary audit concerns are elaborated as follows:
Compliance with applicable laws, regulations, and reporting requirements All matters of compliance with GASB statements and interpretations Receipt of all revenue to which the City is entitled.
Purchases are authorized and within budgetary limitations.
Encumbrances and liabilities are recorded and charged to proper budgetary accounts.
Proper accounting and disclosure of developer agreements and similar commitments Proper accounting for capital assets, including infrastructure assets.
Proper recording of outstanding obligations
g) Approach to be taken in determining laws and regulations that will be subject to audit test work
An audit performed in accordance with Government Auditing Standards requires auditors to report on the City's internal control over financial reporting and on compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. Accordingly, we will test the City's compliance with certain regulations, such as compliance with budget preparation and budgetary requirements, investment reporting, and compliance with other contracts, such as bond covenants and grant agreements.
We will consider the requirements of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award (Uniform Guidance) when performing all Single Audit test work.
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
Consideration of the extent of continuing or new personnel assigned to administer each major federal program.
h) Approach to be taken in drawing audit samples for purposes of tests of compliance The extent of testing and sampling depends on many factors, including environmental controls, the program's complexity, previous audit findings, changes in federal statutes, and the number of locations at which controls are administered. Our sampling plan will conform to the AICPA's guidance for testing compliance. However, the number of sample sizes will depend on assessing controls and the inherent risk of noncompliance in a major program.
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City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 32 Identification of Anticipated Potential Audit Problems
We do not expect any potential audit problems to arise. We tailor our services based on identified risks and address issues to meet the specific needs of our clients. We have implemented the following steps to prevent deliverability issues.
1. Equipment—All our auditors have the necessary equipment to work anywhere in the world. Our team members are provided with scanners, printers, monitors, and other equipment to ensure our personnel can work remotely.
2. Communication—Vasquez has digital phone lines linked to our personnel's computers and cell phones. This ensures that our personnel respond to our clients' needs within 24 hours.
3. Office 365 – Vasquez has fully implemented the Office 365 suite. This allows our personnel to collaborate with clients in a cloud-based environment. Some of these hub-based products include Microsoft Teams, SharePoint, and other video conferencing tools.
4. Audit and research tools – Vasquez uses CaseWare, an audit software package that allows teams to virtually work on projects in a secure environment. Our managers and partners can simultaneously oversee the work done by an engagement team.
5. Secured data room – Vasquez uses Citrix ShareFile to securely transfer data between clients and audit teams without file size restrictions. The portal has a document management process flow that easily tracks all the documents requested by the audit team so that all our clients have to do is drag and drop them into the portal. In addition, our clients and engagement teams get a daily update of all the documents that have been uploaded and those that are still open. This data flow allows us to monitor the progress of the audit at all times.
6. RSM Professional Services+ Practice – As a member of the PS+ Collaborative, we utilize the same tools, software, methodology, and specialists as the 5th largest accounting firm in the country. This allows us to stay current with the latest developments relevant to our clients, collaborate with firms across the country, and provide technical resources to our clients on the latest industry developments.
7. AICPA G400 – As a member of the top 1% of CPA firms in the country, we stay on top of all the latest developments in the audit profession, including how to address government funding and how to conduct a remote audit properly.
8. Global and multi-location experience – Vasquez has served clients with multiple locations in the US and worldwide for decades. This experience has taught us how to conduct procedures in a remote environment.
9. Flexibility – If our client records are not available electronically, we have the flexibility to send auditors to the client's site to audit records live.
Report Format
An example of an Annual Comprehensive Financial Report awarded the GFOA Certificate can be found at the following location for public access:
Sample Report
City of Modesto ACFR (https://www.modestogov.com/ArchiveCenter/ViewFile/Item/4280) Contract Requirements
8.2. Endorsements – 8.2.5. – We are unable to provide a waiver of subrogation on professional liability insurance.
8.3. Deductibles and Self Insured Retentions – Our deductible is $150,000 and we mark this information as confidential.
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City of Rolling Hills
Revised Proposal to Provide Professional Financial Statement Audit Services 33 Fees
Our fees for the services outlined in this proposal are based on our estimates of the time needed to complete the project at our standard hourly rates. The fees are based on the assumption that unexpected circumstances will not be encountered during the audit, along with the following:
1. City staff are available to answer questions within the agreed timeframe.
2. No instances of fraud that will require additional procedures.
3. City staff to prepare all financial statements/schedules.
4. All information requested is provided within the agreed timeframe.
5. No (0) major programs subject to the Single Audit Act.
6. The information provided is complete and correct for the year under audit.
7. Other unforeseen events such as:
a. Accounting problems.
b. Fraud.
c. Changes in your business or business environment.
d. Contractual difficulties with suppliers, third-party service providers, or clients.
Year Ended June 30th
Contract Period Option Years
Basic Reports to be Issued 2025 2026 2027 2028 2029
City Audit, including ACFR and Memo of
Internal Controls $ 42,500 $ 43,775 $ 45,088 $ 46,442 $ 47,834 Annual Report of City Financial
Transactions to State Controller 2,500 2,575 2,652 2,732 2,814 GANN Limit 500 515 530 546 562
Subtotal $ 45,500 $ 46,865 $ 48,270 $ 49,720 $ 51,210
Hourly rates for additional scope of service:
Auditors Standard Hourly Billing Rates
Contract Period Option Years
Position 2024-2025 2025-2026 2026-2027 2025-2027 2026-2028 Partner $ 375 $ 390 $ 405 $ 420 $ 435
Manager 225 235 245 255 265
Senior 200 210 220 230 240
Staff 175 185 195 205 215
Clerical 140 145 150 155 160
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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 205
PROPOSAL FOR PROFESSIONAL AUDIT SERVICES
FOR
CITY OF ROLLING HILLS
FOR THE YEARS ENDING
JUNE 30, 2025, 2026 AND 2027
Submitted
March 28, 2025
By
Fausto Hinojosa, CPA, CFE
Managing Partner
Price Paige & Company
Certified Public Accountants
570 N. Magnolia Ave., Ste. 100
Clovis, California 93611
Phone: 559-299-9540
Fax: 559-299-2344
Email: [email protected]
Website: www.ppc.cpa
License No: 66479
Federal ID No: 87-3267876
206
CITY OF ROLLING HILLS
PROPOSAL FOR PROFESSIONAL AUDIT SERVICES
FOR THE YEARS ENDING JUNE 30, 2025, 2026 AND 2027 ___________________________________________________________________________________________________________________________________________
TABLE OF CONTENTS
PAGE
LETTER OF TRANSMITTAL ..................................................................................................................... 1 FIRM HISTORY AND QUALIFICATIONS ................................................................................................. 2 VALUE-ADDED SERVICES AND SUPPORT .......................................................................................... 4 TEAM QUALIFICATIONS AND EXPERIENCE ........................................................................................ 5 TEAM RESUMES ..................................................................................................................................... 6 RELEVANT PRIOR EXPERIENCE ........................................................................................................ 10 SCOPE OF SERVICES .......................................................................................................................... 11 AUDIT APPROACH ................................................................................................................................ 12 SINGLE AUDIT APPROACH .................................................................................................................. 15 COST PROPOSAL ................................................................................................................................. 16 PEER REVIEW REPORT ....................................................................................................................... 17 207
1 March 28, 2025
Robert Samario
Finance Director
City of Rolling Hills
2 Portuguese Bend Road
Rolling Hills, CA 90274
Dear Mr. Samario and Auditor Selection Committee:
Thank you for considering Price Paige & Company for your audit services. It is our pleasure to present to you our proposal to provide professional audit services to the City of Rolling Hills (the City) for the years ending June 30, 2025, 2026 and 2027, with the option to renew for two subsequent fiscal years. When presented with viable alternatives, it is not always easy for entities such as the City to identify the accounting firm that can best meet their overall auditing needs. Over the past 40 years, we have developed significant expertise in governmental auditing and accounting. Our deep knowledge of the municipal environment has allowed us to develop more robust audit procedures that enhance the effectiveness of our audits.
Our audit professionals are highly qualified and have extensive experience and expertise in governmental auditing and accounting. The firm has been a member of the AICPA Government Audit Quality Center since its inception, and all our accountants take a minimum of 80 hours of continuing professional education every two years specifically related to the auditing and accounting services we provide. This commitment to learning yields a direct benefit to the clients we work with. Additionally, our firm has a well-earned reputation for ensuring audit engagements are performed in accordance with professional standards and, just as importantly, on time. We are committed to communicating effectively to ensure that we address your questions comprehensively. As demonstrated by our resumes and considerable involvement by the firm’s audit principal, we feel that our firm has the resources, knowledge and expertise to meet and service the needs of the City. We can assure you that we fully understand the scope of work to be performed, and we wish to emphasize our commitment to meeting and exceeding all your expectations. We are committed to providing these services in accordance with the City’s required timelines. Additional information about our firm’s audit department and the services we offer can be found on our website, www.ppc.cpa.
We trust that this proposal to provide professional audit services will adequately summarize our approach to client service and identify those attributes that set Price Paige & Company apart from others. We appreciate the opportunity to submit this proposal to serve you and would be pleased to furnish any additional information regarding our firm or answer any other specific questions or concerns you may have. I am an audit principal for our firm, and I am authorized to make representations regarding this proposal. I may be reached at (559) 299-9540 or via email at [email protected].
Sincerely,
Fausto Hinojosa, CPA, CFE
Managing Partner
Price Paige & Company
Certified Public Accountants
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2 FIRM HISTORY AND QUALIFICATIONS
___________________________________________________________________________________________________________________________________________ Established in 1976 and located in Clovis, California, Price Paige & Company consists of five partners each of whom is a Certified Public Accountant. The principals of the firm have more than 90 years of combined experience in public accounting. Our firm is comprised of over 60 professional, paraprofessional and administrative staff. More than 50% of Price Paige & Company’s practice is in auditing and attestation services, primarily in the governmental and not-for-profit sectors. In addition, we provide services to many businesses in accounting, tax and management consultation in all areas.
Price Paige & Company is recognized in the community and by our peers as experts in the areas of governmental and not-for-profit auditing, attestation and accounting. Our proven commitment to excellence allows us to work with clients in the timeliest and most cost-effective manner possible. Our auditors are not seasonal; that is, they are not “tax accountants” who perform audits in the “off-season.” They focus exclusively on providing audit services, and they receive over 80 hours of continuing education every two years, specifically related to improving their audit skills. The experience of our team allows us to conduct very efficient and effective audits.
We currently provide auditing, attestation and accounting services to more than 60 governmental agencies and 75 not-for-profit organizations annually, many of which are federal single audits. The breadth and scope of single audits we have conducted is significant, and we have experience auditing organizations with an excess of $100 million dollars of federal funding.
We will assign a team of personnel from our firm to your account to provide the range of services you have requested. This team is kept abreast of any significant developments that arise through our normal association with you. The most important aspect of this approach is to provide continuity to the engagement. We understand that the audit process requires two-way communication, and we accept our responsibility to listen to our client’s concerns and deliver timely and effective solutions.
Proactive Rather than Reactive Approach to Client Service A primary objective of our client service is to make positive contributions to our client’s profitable operations, organizational efficiency and productivity. We work hard at anticipating problems and ensuring there are no surprises. We are creative and will always present alternatives for our client’s evaluation rather than relying on the “textbook solution.” We will schedule frequent meetings and utilize our management recommendation letters as tools for communication with you.
Smart Technologies
We use sophisticated data analysis software (IDEA) that allows us to perform specific fraud-detection tests on large amounts of data; in some cases, testing 100% of the transaction population. Some of the specific tests we perform include the following: duplicate payment tests, matching of employee and vendor addresses to identify potential conflicts and review of purchase orders to identify potential bid splitting. We believe our creative use of this value-added software tool allows us to perform more effective audits and gives our clients increased confidence in their financial reporting. For example, we have successfully implemented this data analysis software and testing at Fresno Unified School District, which is the third largest school district in the state, with a budget in excess of $800 million dollars.
All our audit engagements are performed utilizing a paperless and digital approach. Our auditing software allows us to increase our efficiency and provide a streamlined workflow. Documents and files can easily be retrieved and forwarded to our clients without the need for photocopying. 209
3 External Peer Review
The successful peer reviews our firm has received and our Engagement Quality Control Review program serve as evidence of our commitment to meeting the standards of care and performance applicable to our auditing, attestation and accounting practice, which demonstrate the extra measures we take to ensure continued successful compliance with our client’s expectations about our quality and competence.
For your consideration, a copy of the firm’s Peer Review Report is included in this proposal as listed on the table of contents. The firm received a “pass” report, and the review included specific not-for-profit, governmental and Uniform Guidance engagements.
We Conduct Peer Reviews
In addition to receiving successful peer reviews, Price Paige & Company also conducts peer reviews of other accounting firms. Essentially, we “audit” other auditors to ensure auditing and accounting standards are met. Being a peer reviewer requires us to understand the technical accounting rules, especially in the governmental and not-for-profit environments. We leverage our experience as technical peer reviewers in our audit engagements so that we can perform effective and efficient audits for all our clients.
Mandatory Qualifications
Licensure and Certification — The associates of Price Paige & Company are licensed Certified Public Accountants, certified by the California State Board of Accountancy (License #PART 8241). All team members assigned to the engagement comply with the 80-hour continuing education requirements promulgated by Government Auditing Standards issued by the U.S. Government Accountability Office.
Independence — Our firm is independent with respect to the City as defined by applicable standards generally in the United States as well as Government Auditing Standards issued by the U.S.
Government Accountability Office.
No Conflict of Interest — Our firm’s established policy is that we do not submit proposals for auditing, attestation or accounting services if there is a known conflict of interest with the potential client. There are no current or potential conflicts of interest with anyone (employees, management, officers or directors) within the City.
No Disciplinary Actions — Price Paige & Company has never had any disciplinary actions taken nor are any pending with the Federal or State regulatory bodies or professional organizations. In addition, we are pleased to affirm that we have never had an unresolved dispute related to accounting or auditing matters that resulted in disengagements. We work closely with our clients to develop solutions that are consistent with the accounting rules and auditing standards issued by the U.S. Government Accountability Office.
Additional Confirmations of Understanding
File Retention — We will retain working papers for seven (7) years following the completion of the audit.
Equal Opportunity Employer — Price Paige & Company is an equal opportunity employer. All employees are treated on their merits, without regard to race, age, sex, marital status or other factors not applicable to their position. Employees are valued according to how well they perform their duties, their demonstrated abilities and their enthusiasm toward maintaining the firm’s standards of service.
Liability Coverage — Price Paige & Company maintains comprehensive General Liability Coverage and Errors and Omissions Insurance with a limit of at least $3,000,000. All required certificates of insurance will be provided to the City’s management, should our firm be the successful bidder. 210
4 VALUE-ADDED SERVICES AND SUPPORT
___________________________________________________________________________________________________________________________________________ The role of accountants has evolved over time in response to the client’s needs. Our firm has made it a practice to be proactive with clients by providing value-added services, all of which are included as part of our audit engagement. Below are some of the value-added benefits that we provide to our clients at no additional charge.
Consultation on Accounting Matters
We provide our clients with guidance on technical accounting matters. We encourage our clients to communicate with us regarding any technical accounting matter, as it allows us to be proactive in the audit process. If the technical accounting questions are outside the scope of the audit or require significant research, we will communicate with management the appropriate cost for their approval before proceeding with any additional services.
Client Training
We believe it is important to give our clients access to a full range of information to help them stay aware of current accounting developments and financial reporting issues. As part of our client service program, we will periodically hold client training seminars and summary courses aimed at providing our clients with an understanding of relevant accountancy issues. Training sessions we have offered included the following topics: understanding and mitigating the risk of fraud, reading and understanding governmental and non-profit financial statements and understanding the impact of unrelated business taxable income activities.
At the request of our clients, we expect to offer more client training sessions on some of the following topics in the future:
current and pending government accounting pronouncements, differences in grant accounting vs. GAAP accounting,
understanding the risk of fraud in an organization.
As part of the value-added service included in our client engagements, we invite our clients and their board members to attend the training sessions, which we anticipate offering remotely through webinar or digital conferences.
Approach to Communication and Expectations of Our Clients In order to meet and exceed your expectations, we are diligent about maintaining open communication throughout the entire engagement. In our experience, this results in a more effective engagement. Our approach depends on the timely response and assistance of the City. This cooperation will further ensure our work is completed in an efficient and cost-effective manner.
Additional Services Provided
In addition to financial statement audits, we also offer the following services: Internal Control Review, Forensic Accounting, Fraud Investigation, Agreed-Upon Procedures, Financial Statement Review and Financial Statement Compilations.
211
5 TEAM QUALIFICATIONS AND EXPERIENCE
___________________________________________________________________________________________________________________________________________ We have an outstanding team of professionals who have established themselves as qualified competent individuals. We can assure you that each of our professionals is experienced in governmental accounting, GASB accounting pronouncements and Single Audit requirements. Following is a brief overview of their experience. Detailed experience for each of these professionals can be found in Team Resumes as listed on the table of contents.
Years of Auditing / Accounting Experience
Audit Partner
Fausto Hinojosa, CPA, CFE* 35
Quality Control Partner
Joshua Giosa, CPA 18
Senior Audit Manager
Osvaldo Gutierrez, CPA 17
Audit Manager
Anthony Gonzales, CPA 10
* Denotes a reviewer in Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Program.
Availability of Personnel and Time Requirements
Our level of staffing is more than sufficient to ensure that you receive a timely, efficient service. Should any of the above members of our team become unavailable, we will provide another equally qualified individual from our firm.
Continuity of Professional Staff and Succession Planning Continuity of staff on engagements is as important to us as it is to our clients. Continuity promotes a thorough understanding of your needs and goals and helps us help you. A smooth transition from your existing firm to our firm will be accomplished as follows:
Communication — We stress communication early on with your staff to determine expectations, time frame for delivery of information and our extent and availability of assistance. We provide a written list of detailed information needed during our engagement, including critical due dates.
Experience — Members of our engagement team are very experienced in the operational, administrative and accounting and compliance issues related to governmental entities.
Quality — The firm maintains a rigorous quality control review process that includes not only a detailed review by a quality control manager and engagement partner but also an Engagement Quality Control Review (EQCR) as defined by AICPA standards.
Audit Approach — Our audit approach emphasizes effective up-front planning to identify issues for timely resolution.
212
6 TEAM RESUMES
___________________________________________________________________________________________________________________________________________
FAUSTO HINOJOSA
Certified Public Accountant
Certified Fraud Examiner
California License # 66479
Present Position
Audit Partner
Education and Experience
Fausto is Audit Partner in charge of audit and forensic consulting engagements for Price Paige & Company. For over thirty years his practice has focused on audit and accounting, fraud investigation, forensic consulting, and litigation support services. Fausto serves as the Managing Partner for the Firm and is responsible for providing strategic leadership. He has worked professionally in the accounting field since graduating from California State University, Fresno, in 1990. He became a Certified Public Accountant in 1994 and a shareholder with Price Paige & Company in 1997. A Certified Fraud Examiner, Fausto has investigated numerous allegations of fraud and has been designated a fraud expert in various legal proceedings.
After more than 30 years in the profession, Fausto has developed significant expertise specifically in the areas of audit risk assessment, governmental and not-for-profit auditing, fraud detection and prevention, federal/state grant compliance and internal controls.
Fausto is the former Chair of the local Government Accounting and Auditing Committee for the California Society of CPAs and currently serves on the state committee. In addition, Fausto is a reviewer for the Government Finance Officers Association “Certificate of Achievement for Excellence in Financial Reporting” program. As the former Chair for the State Board of Accountancy Qualifications Committee, Fausto conducted audit workpaper reviews of CPA candidates in order to make licensure recommendations to the Committee.
Fausto is a former Adjunct Professor at Fresno Pacific University, where he taught an upper-division auditing course. He is a frequent lecturer to the California Society of CPAs and other professional organizations, business and civic groups on governmental and not-for-profit accounting and auditing, preventative fraud measures and the unique audit requirements for federal award programs under the Single Audit Act.
Professional Organizations and Community Involvement
California Board of Accountancy Peer Review Oversight Committee — Vice Chair State Board of Accountancy Qualifications Committee — Past Chair Fresno Chapter of California Society of CPAs — Past President Association of Certified Fraud Examiners — Member
American Institute of Certified Public Accountants — Member Government Accounting and Auditing Committee of the Fresno Chapter — Past Chair State Government Accounting and Auditing Committee of the California Society of CPAs — Member Government Finance Officers Association — ACFR Reviewer 213
7 JOSHUA GIOSA
Certified Public Accountant
California License # 119801
Present Position
Quality Control Partner
Education and Experience
Joshua began his accounting career at Price Paige & Company in January 2007 after graduating from California State University, Fresno. In June 2005, he received a Bachelor of Science in Business Administration with an option in Accountancy and became a Certified Public Accountant in 2013.
Joshua is a partner for many of the firm’s municipal audits and all its consultation clients. Although his governmental auditing background dates to 2007, since 2011 he has worked almost exclusively with governmental agencies, including the planning, performing, and reviewing of financial statement audits, which often also includes the compilation of their financial statements. He has performed and overseen substantial grant compliance work on both federal and state programs, has conducted several single audits, and has prepared numerous State Controller reports.
Beginning in 2017, Joshua shifted his focus from auditing to consulting governmental agencies, including counties, municipalities, and special districts. During this time, he has worked very closely with finance department personnel to support their primary objective of providing timely and accurate information to the decision-makers of a given entity. Responsibilities have included assisting clients with closing their financial records and preparing audit schedules in preparation for their annual audits, preparing monthly bank reconciliations and any other reconciliations requested by management for internal purposes, providing guidance for implementing new accounting pronouncements, and providing guidance for improving internal controls. Additionally, he has assisted municipalities in implementing new accounting software and developing a new chart of accounts and fund structures. Joshua has extensive knowledge of the Government Accounting Standards Board pronouncements and has assisted his clients in the most complex of transactions.
Community and Affiliations
Joshua is a member of the American Institute of Certified Public Accountants, the California Society of CPAs and the Government Finance Officers Association. He is currently serving on the Board of Directors as the Treasurer for North Fresno Rotary Endowment and president of Bullard Youth Softball League. He was formerly on the Board of Directors as the Treasurer for Big Brothers Big Sisters of Central California and Fresno’s Rotary Storyland/Playland. Joshua is also an honorary member of the North Fresno Rotary Club.
Continuing Education
Joshua is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards. Josh recently developed a training program for PPC staff and conducted training in courses such as Accounting and Auditing of GASB 54, Auditing Enterprise Revenue and Receivables, and Risk Assessment for Government Agencies. Recently attended courses include: Governmental Auditing and Accounting Update, Advanced Financial Report, and Advanced Governmental Accounting. 214
8 OSVALDO GUTIERREZ
Certified Public Accountant
California License # 122553
Present Position
Senior Audit Manager
Education and Experience
Osvaldo began his accounting career after graduating with an accounting degree from California State University, Fresno, in 2008 and became a Certified Public Accountant in 2014.
Prior to joining Price Paige & Company as an audit manager, Osvaldo worked with a large local public accounting firm at varying levels of responsibility up to and including audit manager and also spent two years in the private industry.
Osvaldo’s extensive governmental accounting experience includes many years working directly with some of the largest municipalities in the Central Valley, including various counties, cities, special districts and transportation authorities. Osvaldo’s specific experience includes managing multiple team members in the conducting of financial statements and federal single audits. Osvaldo has extensive knowledge of new and existing GASB pronouncements and prides himself on teaching and training clients as a part of the normal audit process. Osvaldo has performed audits and reviews for clients in a variety of industries, ensuring that all aspects of the engagement are completed from the planning process through the drafting, review and issuance of the financial statements.
Osvaldo also serves as an internal auditor for a local school district where he performs both financial and compliance audits, fraud prevention and investigations, policy and process improvement, and other duties as needed. He also performs consulting work to other municipalities as well that focus on internal controls, fraud investigations, and operational efficiencies Community and Affiliations
Osvaldo is a member of the American Institute of Certified Public Accountants, the Government Finance Officers Association (GFOA) and the California Society of Certified Public Accountants, where he served as the Fresno chapter President (2020/2021).
Continuing Education
Osvaldo is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards and continues to take relevant courses to stay up to date on all relevant matters. He also serves as an instructor for in-house continuing education seminars. 215
9 ANTHONY GONZALES
Certified Public Accountant
California License # 1400083
Present Position
Audit Manager
Education and Experience
Anthony began his public accounting career as an intern with Price Paige & Company in January 2015 after graduating from California State University, Fresno, with a Bachelor of Science in Business Administration (Accountancy option). While working toward his degree, he interned for a statewide notfor-profit organization, where he gained valuable experience in the organization’s accounting and finance department.
Anthony earned his Certified Public Accountant (CPA) license in May 2019 and now serves as an Audit Manager, overseeing audits for a wide range of governmental entities in California, including counties, cities, and special districts. In this role, he manages audit engagements, provides technical expertise, and ensures compliance with Government Auditing Standards and relevant regulatory requirements.
Additionally, Anthony provides consulting services to similar entities, assisting in financial reporting, internal controls, and regulatory compliance.
Throughout his career, Anthony has developed specialized expertise through both formal training and hands-on experience. His areas of proficiency include performing audits in accordance with Generally Accepted Auditing Standards (GAAS) and Government Auditing Standards (GAGAS), single audit compliance in accordance with OMB Uniform Guidance 2 CFR Subpart 2, State Controller’s reports, financial statement preparation in compliance with Yellow Book and GASB standards, and data extraction and analysis techniques.
Community and Affiliations
Anthony is a member of the American Institute of Certified Public Accountants (AICPA), the Government Finance Officers Association (GFOA), and the California Society of CPAs (CalCPA). In addition, he actively supports the accounting profession through his volunteer service on the Qualifications Committee for the California Board of Accountancy (CBA), where he has served since March 2023.
Continuing Education
Anthony meets the continuing education requirements of the AICPA and Government Auditing Standards.
Recent courses attended include:
Professional Conduct & Ethics: Dealing with Ethical Crises Financial Statement Analysis Techniques
GAO Standards – Yellow Book Compliance
SEFAs: Schedule of Expenditures of Federal Awards and the Requirements Under the Uniform Guidance Yellow Book and Single Audit Deficiencies
Auditor Considerations: The Coronavirus State and Local Fiscal Recovery Funds Program Internal Control and Fraud in Governments and Nonprofits Additionally, Anthony has delivered training sessions to fellow CPAs and accounting professionals on topics such as governmental accounting, the 2018 Yellow Book, and the Uniform Guidance. 216
10 RELEVANT PRIOR EXPERIENCE
___________________________________________________________________________________________________________________________________________ After evaluating our relevant experience, we are certain you will agree that Price Paige & Company is highly qualified to serve you. We have been successfully performing audit and attestation engagements since 1976.
We have since continued to build on our reputation as a well-respected firm in and around the San Joaquin Valley and throughout California, with the qualifications and experience necessary to provide unequaled performance. Following is a list of several of our clients for whom we have provided similar services and our primary contact for each:
Reference Name: City of Tulare
Contact: Mark Roberts, Chief Executive Officer
Address: 411 E. Kern Avenue, Tulare, CA 93274
Phone: (559) 684-4255
Email: [email protected]
Services Provided: Financial Statement Audit (Single Audit/Uniform Guidance), Consulting Dates: June 30, 2022 through Present
Reference Name: City of Ripon
Contact: Lisa Roos, City Clerk/Finance Director
Address: 259 N. Wilma Avenue, Ripon, CA 95366
Phone: (209) 599-2108
Email: [email protected]
Services Provided: Financial Statement Audit (Single Audit/Uniform Guidance), Pension Audit (GAAS), State Controller’s Report
Dates: June 30, 2016 through Present
Reference Name: City of Los Banos
Contact: Brent Kuhn, CPA, Interim Finance Director
Address: 520 J Street, Los Banos, CA 93635
Phone: (209) 827-7000
Email: [email protected]
Service Provided: ACFR Audit (Single Audit/Uniform Guidance), Received Certificate of Achievement for Excellence in Financial Reporting for its ACFR for the Fiscal Year Ended June 30, 2020 from GFOA Dates: June 30, 2014 through Present
Reference Name: City of Fresno
Contact: Ruthie Quinto, Assistant City Manager
Address: 2600 Fresno Street, Fresno, CA 93721
Phone: (559) 621-2489
Email: [email protected]
Services Provided: Measure P Financial Statement Audit, Internal Control Evaluation and Special Projects Dates: June 30, 2022 through Present
Reference Name: City of Kingsburg
Contact: Alma Colado, Finance Director
Address: 1401 Draper Street, Kingsburg, CA 93611
Phone: (559) 897-5821
Email: [email protected]
Service Provided: ACFR Audit (Single Audit/Uniform Guidance), Received Certificate of Achievement for Excellence in Financial Reporting for its ACFR for the Fiscal Year Ended June 30, 2020 from GFOA, State Controller’s Report Dates: June 30, 2012 through Present
217
11 SCOPE OF SERVICES
___________________________________________________________________________________________________________________________________________ As our experience indicates, we clearly understand the scope of services to be provided. You can be assured that we will design a service-specific approach to ensure compliance with all applicable standards and ensure that the City receives high-quality, efficient and effective service.
Standards/Publications to be Followed
The financial and compliance audits will be performed in accordance with the following auditing standards:
Generally Accepted Auditing Standards (AICPA)
Government Auditing Standards (U.S. Comptroller General) Provisions of the Single Audit Act Amendments of 1996 (Single Audit) OMB Uniform Guidance Title 2 U.S. Code of Federal Regulations Part 200 All other applicable federal, state and local laws and regulations Services to be Performed
The following services will be provided to the City for the years ending June 30, 2025, 2026 and 2027.
1. We will audit the City’s basic financial statements in accordance with Generally Accepted Auditing Standards (GAAS) in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
2. We will express an opinion on the financial statements as to whether they present fairly, in all material respects, the financial position of the City and the changes in financial position in conformity with generally accepted accounting principles (GAAP), and issue an independent auditor’s report stating this opinion.
We will provide an “in-relation-to” opinion on the combining and individual fund and supporting schedules based on auditing procedures applied during the audit of the general-purpose financial statements and the combining and individual fund financial statements and schedules.
3. We will issue a Single Audit report on compliance with requirements that could have a direct and material effect on each major program and internal control over compliance in accordance with OMB Uniform Guidance 2 CFR Part 200 We will also prepare the related Data Collection Forms for Reporting on Audits of States, Local Governments and Non-Profit Organizations (Form SF-SAC).
We will issue an “in-relation-to” report on the schedule of expenditures of federal awards based on the auditing procedures applied during the audit of the financial statements.
4. We will report on internal control over financial reporting and compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters, in accordance with Government Auditing Standards.
5. We will make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which we become aware to the appropriate level of management and/or governance.
6. We may provide management letters that would include findings, observations, opinions, comments and/or recommendations with regard to systems of internal control, accounting systems compliance with laws, rules and regulations, or any other matters that may come to our attention during the course of the examination.
7. We will prepare a written communication to the audit committee which will include the following information: (1) auditor’s responsibility under generally accepted auditing standards, (2) significant accounting policies, (3) management judgments and accounting estimates, (4) significant audit adjustments, (5) disagreements with management, (6) management consultation with other accountants, (7) difficulties encountered in performing the audit.
8. We will test compliance with Proposition 111, Article XIII.B Review of Appropriation Limit Calculations for the City and prepare a GANN Limit calculation.
9. We will prepare and submit the State Controller’s Office Financial Transactions Report. 218
12 AUDIT APPROACH
___________________________________________________________________________________________________________________________________________ We are confident that we will provide high-quality services based on our experience in working with municipalities and other governmental entities of similar size and scope to yours. Our high client satisfaction rate can be attributed to our effective communication and our efficient proprietary audit methodology.
Audit Procedures and Phases of the Engagement
Price Paige & Company provides value to our clients by creating a custom audit approach that is based on a client’s specific needs, risks and opportunities. Our audit approach under generally accepted audit standards is depicted in the graphic below.
Our professional responsibility is to obtain sufficient audit evidence before an opinion is rendered on any financial statement. To achieve this, we will conduct our work in the following phases:
Audit Planning and Risk Assessment (Summer 2025, and thereafter, annually) Year-End Fieldwork (commence by October 2025, and thereafter, annually) Reporting (issuance no later than December 19, 2025, and thereafter, annually) Closing Conferences and Formal Presentation (at regularly scheduled City Council meeting) Details about each of these phases are listed on the following pages. 219
13 Audit Planning and Risk Assessment
No other phase of the process affects the success of an engagement more than the time spent on planning the general scope and direction of the audit, including assessing the risks of financial statement misstatements. We will schedule audit planning and interim fieldwork to be done prior to final fieldwork with your personnel.
We will hold a planning session with the key members of our engagement team and your personnel.
During our planning session with management, we will also address Statement on Auditing Standards (SAS) No. 99, “Consideration of Fraud in a Financial Statement Audit.” This auditing standard requires that we conduct certain meetings and interviews and perform and document certain procedures for identifying and responding to fraud risks.
As part of the audit planning and risk assessment phase of the audit, we will request a meeting with management to discuss our planned audit approach and any significant audit and accounting issues, as well as address any concerns.
As part of that process, we will conduct a pre-audit conference with appropriate management personnel to discuss the scope and timing of the audit.
The risk assessment audit standards require assessments based on an understanding of the internal controls over your financial reporting and our determination of the areas that present risks of material misstatement to your financial statements. We will then design our audit approach to include tests of the specific internal controls and substantive audit procedures that are tailored to the identified risks. Our risk assessment includes consideration of the factors depicted on the chart below. 220
14 Year-End Fieldwork
During the year-end phase of our audit, we will complete our audit work based on the audit programs designed specifically for the City. This will include the results of our risk assessment and interim testing results, and we will issue a report on the financial statements in a timely and efficient manner.
Reporting
This phase will include the following:
reviewing the financial statements and reconciling them to underlying audited records, evaluating the financial statements for compliance with GAAP requirements, formulating an opinion as to the fair presentation of the financial statements and preparing a management letter with recommendations and communication letter to management.
We will immediately submit to management a written report of all irregularities and illegal acts, or indications of illegal acts, of which we become aware.
Audit Focus
Based on our audit experience with similar municipalities, the primary areas of the audit on which we will focus include:
Cash and investments
Receivables and revenue
Capital assets
Accounts payable and expenditures
Cost allocation
Long-term debt
Pension liability
Grant compliance
Implementation of pronouncements of the Governmental Accounting Standards Board (GASB) Closing Conferences and Formal Presentation
We believe regular communication with management will be a critical part of the success of our audit engagement. Therefore, we will provide regular updates to management regarding the progress of the audit during meetings with key personnel.
Additionally, the engagement partner will meet with management to review any potential adjusting journal entries, drafts of the management comment letter, communication with those charged with governance (SAS 114) letters and a draft of the financial statements.
We will complete our work in sufficient time to meet the applicable deadlines. We will make a formal presentation of the audit results and reports to the City Council and management at one of the regularly scheduled meetings of the Council, and will remain available to respond to their questions. 221
15 SINGLE AUDIT APPROACH
___________________________________________________________________________________________________________________________________________ Our firm’s approach to the Single Audit requirements, as specified in the Single Audit Act and OMB Uniform Guidance 2 CFR 200 Subpart F, are as follows:
Objectives
The objectives of the Single Audit are to determine the following:
The financial statements of the reporting entity are presented in accordance with GAAP. The reporting entities internal control systems provide reasonable assurance that it is managing Federal financial assistance programs in compliance with applicable laws and regulations. The reporting entity has complied with laws and regulations that have a material effect on the financial statements and on each major Federal assistance program.
Procedures
Identify major and non-major programs and assess inherent and control risks. Perform substantive tests of compliance and tests of internal control over compliance for all major programs as required by the OMB Uniform Guidance 2 CFR 200 Subpart F. Sample sizes will adhere to the guidance found in the sampling chapter of the “AICPA Audit Guide, Government Auditing Standards and Uniform Guidance Audits”.
Reports
The following reports relating to Federal assistance programs will be issued separately:
Report on supplementary Schedule of Expenditures of Federal Awards. The schedule presents total expenditures for each program.
Report on internal controls used in administering Federal financial assistance programs. Report on compliance with laws and regulations, identifying all findings of noncompliance and questioned costs, and expressing an opinion and other assurances on compliance. Report on fraud, abuse, or illegal acts, or indications of such acts, if discovered.
Submission
The Data Collection Form and audit package will be prepared and transmitted to the Federal Audit Clearinghouse by the required deadline.
222
16 COST PROPOSAL
___________________________________________________________________________________________________________________________________________ (Estimated) (Estimated)
Total $ Total $ Total $ Total $ Total $
Description of Services FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 City Financial Statements 48,900 $ 48,900 $ 50,856 $ 50,856 $ 52,890 $ Appropriations Limitation Calculation 1,000 1,000 1,040 1,040 1,082 Single Audit* - - - - -
Total All-Inclusive Maximum Price 49,900 $ 49,900 $ 51,896 $ $ 53,973 51,896 $ Quoted
Hourly Rate
Staff Classification (2024-25) Hours Total
Partner 400 12 4,800 $
Manager 275 24 6,600
Supervisor 230 30 6,900
Senior 180 50 9,000
Audit Staff 120 175 21,000
Support Staff 80 20 1,600
$ 49,900
* The fee estimate for a Single Audit is $8,000 for one major program. If there is more than one major program, the fee is $8,000 per additional program.
Our proposed fees are based upon our current understanding of the work to be performed as outlined under the Scope of Services, and we give you a “Total All-Inclusive Maximum Price” for these services.
These fees are made with the following assumptions: 1) the City’s books will be properly closed and reconciled, 2) records will be complete and readily available at the start of the engagement and 3) representations made to us during this proposal process will remain effective throughout the engagement.
In the event disclosures in the audit engagement indicate extraordinary circumstances that warrant more intensive and detailed services, we will provide to management in writing and in advance the reasons for the additional services together with the firm’s estimate of costs, and a statement that no work will be performed without advance approval by the City. Any and all additional work as agreed in advance by the firm will be compensated for at the same rate quoted in this cost proposal. 223
17 PEER REVIEW REPORT
___________________________________________________________________________________________________________________________________________ 224
18 PEER REVIEW REPORT (Continued)
___________________________________________________________________________________________________________________________________________ 225
65277.00001\43722323.1
CITY OF ROLLING HILLS
AGREEMENT FOR PROFESSIONAL AUDIT SERVICES
CA_AGR_250428_VasquezCo_Audits_2025-27 1
THIS AGREEMENT FOR PROFESSIONAL AUDIT SERVICES (“Agreement”) is made on this 28th day of April 2025, by and between the CITY OF ROLLING HILLS, a municipal corporation, 2 Portuguese Bend Road, Rolling Hills, California 90274 (“CITY”) and Vasquez and Company LLP, 655 N. Central Avenue, Suite 1550, Glendale, CA 91203 (hereinafter referred to as the “CONTRACTOR”).
RECITALS
A. The CITY proposes to contract for professional services as outlined below; B. The CONTRACTOR is willing to perform such services and has the necessary qualifications by reason of experience, preparation, and organization to provide such services;
C. NOW, THEREFORE, the CITY and the CONTRACTOR, mutually agree as follows:
1. SERVICES. The CONTRACTOR shall perform those services set forth in “Exhibit A,” which is attached hereto and incorporated herein by reference.
2. TERM OF AGREEMENT. The term of this Agreement shall commence upon execution by both parties and shall expire June 30, 2028, unless extended in writing in advance by both parties. The CITY reserves the right to extend the term of this Agreement for two (2) additional one-year terms subject to the satisfactory negotiation of terms, including a price acceptable to both the CITY and the CONTRACTOR.
3. TIME OF PERFORMANCE. The services of the CONTRACTOR are to commence upon receipt of a notice to proceed from the CITY and shall continue until all authorized work is completed to the CITY’s satisfaction, in accordance with the schedule incorporated in “Exhibit A,” unless extended in writing by the CITY.
4. PAYMENT FOR SERVICES. The CONTRACTOR shall be compensated in an amount as described in the schedule of fees included within and pursuant to this Agreement as described in “Exhibit A.” Compensation shall under no circumstances be increased except by written amendment of this Agreement.
The CONTRACTOR shall be paid within thirty (30) days of presentation of an invoice to the CITY for services performed to the CITY’s satisfaction. The CONTRACTOR shall submit invoices monthly describing the services performed, the date services were performed, a description of reimbursable costs, and any other information requested by the CITY.
5. CONTRACT ADMINISTRATION.
5.1. The CITY’s Representative. Unless otherwise designated in writing, Cristy Canieda shall serve as the CITY’s representative for the 226
CA_AGR_250428_VasquezCo_Audits_2025-27 2 65277.00001\43722323.1 administration of the project. All activities performed by the CONTRACTOR shall be coordinated with this person.
5.2. Manager-in-Charge. For the CONTRACTOR, Cristy Canieda shall be in charge of the project on all matters relating to this Agreement and any agreement or approval made by her shall be binding on the CONTRACTOR. The Manager-in-Charge shall not be replaced without the written consent of the CITY.
5.3. Responsibilities of the CITY. The CITY shall provide all relevant documentation in its possession to the CONTRACTOR upon request in order to minimize duplication of efforts. The CITY’s staff shall work with the CONTRACTOR as necessary to facilitate performance of the services.
5.4. Personnel. The CONTRACTOR represents that it has or will secure at its own expense all personnel required to perform the services under this Agreement. All of the services required under this Agreement will be performed by the CONTRACTOR or under its supervision, and all personnel engaged in the work shall be qualified to perform such services. The CONTRACTOR reserves the right to determine the assignment of its own employees to the performance of the CONTRACTOR’s services under this Agreement, but the CITY reserves the right, for good cause, to require the CONTRACTOR to exclude any employee from performing services on the CITY’s premises.
6. TERMINATION.
6.1. Termination for Convenience. Either party may terminate this Agreement without cause and in its sole discretion at any time by giving the other party thirty (30) days' written notice of such termination. In the event of such termination, the CONTRACTOR shall cease services as of the date of termination and shall be compensated for services performed to the CITY's satisfaction up to the date of termination.
6.2. Termination for Cause. All terms, provisions, and specifications of this Agreement are material and binding, and failure to perform any material portion of the work described herein shall be considered a breach of this Agreement. Should the Agreement be breached in any manner, the CITY may, at its option, terminate the Agreement not less than five (5) days after written notification is received by the CONTRACTOR to remedy the violation within the stated time or within any other time period agreed to by the parties. In the event of such termination, the CONTRACTOR shall be responsible for any additional costs incurred by the CITY in securing the services from another contractor.
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CA_AGR_250428_VasquezCo_Audits_2025-27 3 65277.00001\43722323.1
7. INDEMNIFICATION. The CONTRACTOR shall indemnify, defend, and hold harmless the CITY, and its officers, employees, and agents (“CITY indemnitees”), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable attorneys’ fees and costs of litigation (“claims”), arising from the CONTRACTOR’s negligent or wrongful acts, errors, or omissions in the performance of the services under this Agreement. In the event the CITY indemnitees are made a party to any action, lawsuit, or other adversarial proceeding alleging negligent or wrongful conduct on the part of the CONTRACTOR:
7.1. The CONTRACTOR shall provide a defense to the CITY indemnitees or at the CITY’s option reimburse the CITY indemnitees their costs of defense, including reasonable attorneys’ fees, incurred in defense of such claims; and
7.2. The CONTRACTOR shall promptly pay any final judgment or portion thereof rendered against the CITY indemnitees with respect to claims determined by a trier of fact to have been the result of the CONTRACTOR’s negligent or wrongful performance.
8. INSURANCE REQUIREMENTS.
8.1. The CONTRACTOR, at the CONTRACTOR’s own cost and expense, shall procure and maintain, for the duration of the contract, the following insurance policies:
8.1.1. Workers’ Compensation Coverage. The CONTRACTOR
shall maintain Workers’ Compensation Insurance and
Employer’s Liability Insurance for its employees in accordance with the laws of the State of California in the amount of not less than one million dollars ($1,000,000). In addition, the CONTRACTOR shall require any and every subcontractor to similarly maintain Workers’ Compensation Insurance and
Employer’s Liability Insurance in accordance with the laws of the State of California for all of the subcontractor’s employees.
Any notice of cancellation or non-renewal of all Workers’ Compensation policies must be received by the CITY at least thirty (30) days prior to such change. The insurer shall agree to waive all rights of subrogation against the CITY, its officers, agents, employees, and volunteers for losses arising from work performed by the CONTRACTOR for City.
This provision shall not apply if the CONTRACTOR has no employees performing work under this Agreement. If the
CONTRACTOR has no employees for the purposes of this
Agreement, the CONTRACTOR shall sign the “Certificate of Exemption from Workers’ Compensation Insurance” which is 228
CA_AGR_250428_VasquezCo_Audits_2025-27 4 65277.00001\43722323.1 attached hereto and incorporated herein by reference as “Exhibit C.”
8.1.2. General Liability Coverage. The CONTRACTOR shall maintain commercial general liability insurance in an amount of not less than two million dollars ($2,000,000) per occurrence for bodily injury, personal injury, and property damage. If a commercial general liability insurance form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Agreement or the general aggregate limit shall be at least twice the required occurrence limit.
8.1.3. Automobile Liability Coverage. The CONTRACTOR shall maintain automobile liability insurance covering bodily injury and property damage for all activities of the CONTRACTOR arising out of or in connection with the work to be performed under this Agreement, including coverage for owned, hired, and non-owned vehicles, in an amount of not less than one million dollars ($1,000,000) combined single limit for each occurrence.
If CONTRACTOR or CONTRACTOR’s employees will use
personal autos in any way on this project, CONTRACTOR shall obtain evidence of personal auto liability coverage for each such person.
8.1.4. Professional Liability Coverage. The CONTRACTOR shall maintain professional errors and omissions liability insurance for protection against claims alleging negligent acts, errors, or omissions which may arise from the CONTRACTOR’s
operations under this Agreement, whether such operations be by the CONTRACTOR or by its employees, subcontractors, or subconsultants. The amount of this insurance shall not be less than one million dollars ($1,000,000) on a claims-made annual aggregate basis, or a combined single-limit-per-occurrence basis.
8.1.5. Self Insured Retention/Deductibles. All policies required by this Agreement to name the CITY as additional insured shall allow CITY, to satisfy the self-insured retention (“SIR”) and/or deductible of the policy in lieu of the CONTRACTOR (as the named insured) should CONTRACTOR fail to pay the SIR or deductible requirements. The amount of the SIR or deductible shall be subject to the approval of the City Attorney and the City Manager. CONTRACTOR understands and agrees that
satisfaction of this requirement is an express condition precedent to the effectiveness of this Agreement. Failure by
CONTRACTOR as primary insured to pay its SIR or deductible constitutes a material breach of this Agreement. Should CITY 229
CA_AGR_250428_VasquezCo_Audits_2025-27 5 65277.00001\43722323.1 pay the SIR or deductible on CONTRACTOR’S behalf upon the CONTRACTOR’S failure or refusal to do so in order to secure defense and indemnification as an additional insured under the policy, CITY may include such amounts as damages in any action against CONTRACTOR for breach of this Agreement in addition to any other damages incurred by CITY due to the breach.
8.2. Endorsements. Each general liability and automobile liability insurance policy shall be issued by insurers possessing a Best’s rating of no less than A-:VII. Each general liability insurance policy shall be endorsed with the specific language of Section 8.2.1 below. CONTRACTOR also agrees to require all contractors, and subcontractors to do likewise.
8.2.1. “The CITY, its elected or appointed officers, officials, employees, agents, and volunteers are to be covered as
additional insureds with respect to liability arising out of work performed by or on behalf of the CONTRACTOR, including
materials, parts, or equipment furnished in connection with such work or operations.”
8.2.2. This policy shall be considered primary insurance as respects the CITY, its elected or appointed officers, officials, employees, agents, and volunteers. Any insurance maintained by the CITY, including any self-insured retention the CITY may have, shall be considered excess insurance only and shall not contribute with this policy.
8.2.3. This insurance shall act for each insured and additional insured as though a separate policy had been written for each, except with respect to the limits of liability of the insuring company.
8.2.4. CONTRACTOR acknowledges that the insurance coverage and policy limits set forth in this section constitute the minimum amounts of coverage required. Any insurance proceeds
available to the CITY in excess of the limits and coverage required in this agreement and which is applicable to a given loss, will be available to the CITY.
8.2.5. Except for professional errors and omissions liability insurance, the insurer waives all rights of subrogation against the CITY, its elected or appointed officers, officials, employees, or agents regardless of the applicability of any insurance proceeds, and agrees to require all subcontractors to do likewise.
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CA_AGR_250428_VasquezCo_Audits_2025-27 6 65277.00001\43722323.1
8.2.6. Any failure to comply with reporting provisions of the policies shall not affect coverage provided to the City, its elected or appointed officers, officials, employees, agents, or volunteers.
8.2.7. The insurance provided by this policy shall not be suspended, voided or reduced in coverage or in limits except after thirty (30) days’ written notice has been submitted to the CITY and approved of in writing, except in the case of cancellation, for which ten (10) days’ written notice shall be provided.
8.2.8. Contractor agrees to provide immediate notice to City of any claim or loss against Contractor arising out of the work performed under this agreement. City assumes no obligation or liability by such notice, but has the right (but not the duty) to monitor the handling of any such claim or claims if they are likely to involve City.
8.3. Deductibles and Self-Insured Retentions. Any deductibles or selfinsured retentions must be declared to and approved by the CITY. At the CITY’s option, the CONTRACTOR shall demonstrate financial capability for payment of such deductibles or self-insured retentions.
8.4. Certificates of Insurance. The CONTRACTOR shall provide certificates of insurance with original endorsements to the CITY as evidence of the insurance coverage required herein. Certificates of such insurance shall be filed with the CITY on or before commencement of performance of this Agreement. Current certification of insurance shall be kept on file with the CITY at all times during the term of this Agreement. The CONTRACTOR shall provide written evidence of current automobile coverage to comply with the automobile insurance requirement.
8.5. Failure to Procure Insurance. Failure on the part of the CONTRACTOR to procure or maintain required insurance shall constitute a material breach of contract under which the CITY may terminate this Agreement pursuant to Section 6.2 above.
9. ASSIGNMENT AND SUBCONTRACTING. The parties recognize that a substantial inducement to the CITY for entering into this Agreement is the professional reputation, experience, and competence of the CONTRACTOR.
Assignments of any or all rights, duties, or obligations of the CONTRACTOR under this Agreement will be permitted only with the express consent of the CITY. The CONTRACTOR shall not subcontract any portion of the work to be performed under this Agreement without the written authorization of the CITY.
If the CITY consents to such subcontract, the CONTRACTOR shall be fully responsible to the CITY for all acts or omissions of the subcontractor. Nothing in this Agreement shall create any contractual relationship between the CITY 231
CA_AGR_250428_VasquezCo_Audits_2025-27 7 65277.00001\43722323.1 and subcontractor nor shall it create any obligation on the part of the CITY to pay or to see to the payment of any monies due to any such subcontractor other than as otherwise is required by law.
10. COMPLIANCE WITH LAWS, CODES, ORDINANCES, AND REGULATIONS.
The CONTRACTOR shall use the standard of care in its profession to comply with all applicable federal, state, and local laws, codes, ordinances, and regulations.
10.1. Taxes. The CONTRACTOR agrees to pay all required taxes on amounts paid to the CONTRACTOR under this Agreement, and to indemnify and hold the CITY harmless from any and all taxes, assessments, penalties, and interest asserted against the CITY by reason of the independent contractor relationship created by this Agreement. In the event that the CITY is audited by any Federal or State agency regarding the independent contractor status of the CONTRACTOR and the audit in any way fails to sustain the validity of a wholly independent contractor relationship between the CITY and the CONTRACTOR, then the CONTRACTOR agrees to reimburse the CITY for all costs, including accounting and attorneys’ fees, arising out of such audit and any appeals relating thereto.
10.2. Workers’ Compensation Law. The CONTRACTOR shall fully comply with the workers’ compensation law regarding the CONTRACTOR and the CONTRACTOR’s employees. The CONTRACTOR further agrees to indemnify and hold the CITY harmless from any failure of the CONTRACTOR to comply with applicable workers’ compensation laws.
The CITY shall have the right to offset against the amount of any compensation due to the CONTRACTOR under this Agreement any amount due to the CITY from the CONTRACTOR as a result of the CONTRACTOR’s failure to promptly pay to the CITY any
reimbursement or indemnification arising under this Section.
10.3 Licenses. The CONTRACTOR represents and warrants to the CITY that it has all licenses, permits, qualifications, insurance, and approvals of whatsoever nature which are legally required of the CONTRACTOR to practice its profession. The CONTRACTOR represents and warrants to the CITY that the CONTRACTOR shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Agreement any licenses, permits, insurance, and approvals which are legally required of the CONTRACTOR to practice its profession. The CONTRACTOR shall maintain a City of West Hollywood business license, if required under CITY ordinance.
11. CONFLICT OF INTEREST. The CONTRACTOR confirms that it has no financial, contractual, or other interest or obligation that conflicts with or is harmful to performance of its obligations under this Agreement. The 232
CA_AGR_250428_VasquezCo_Audits_2025-27 8 65277.00001\43722323.1 CONTRACTOR shall not during the term of this Agreement knowingly obtain such an interest or incur such an obligation, nor shall it employ or subcontract with any person for performance of this Agreement who has such incompatible interest or obligation.
12. NON-DISCRIMINATION AND EQUAL EMPLOYMENT OPPORTUNITY. The CONTRACTOR represents and agrees that it does not and will not discriminate against any employee or applicant for employment because of race, religion, color, medical condition, sex, sexual orientation and/or gender identity, national origin, political affiliation or opinion, or pregnancy or pregnancy-related condition.
13. RECORDS AND AUDITS. The CONTRACTOR shall maintain accounts and records, including personnel, property, and financial records, adequate to identify and account for all costs pertaining to this Agreement and such other records as may be deemed necessary by the CITY or any authorized representative as described in “Exhibit A.” All records shall be made available at the request of the CITY, with reasonable notice, during regular business hours.
14. OWNERSHIP OF DOCUMENTS. It is understood and agreed that the CITY shall own all documents and other work product of the CONTRACTOR, except the CONTRACTOR’s notes and work papers, which pertain to the work performed under this Agreement. The CITY shall have the sole right to use such materials in its discretion and without further compensation to the CONTRACTOR, but any re-use of such documents by the CITY on any other project without prior written consent of the CONTRACTOR shall be at the sole risk of the CITY. The CONTRACTOR shall at its sole expense provide all such documents to the CITY upon request.
15. INDEPENDENT CONTRACTOR. The CONTRACTOR is and shall at all times remain as to the CITY a wholly independent CONTRACTOR. Neither the CITY nor any of its agents shall have control over the conduct of the CONTRACTOR or any of the CONTRACTOR’s employees or agents, except as herein set forth. The CONTRACTOR shall not at any time or in any manner represent that it or any of its agents or employees are in any manner agents or employees of the CITY. The CONTRACTOR shall have no power to incur any debt, obligation, or liability on behalf of the CITY or otherwise act on behalf of the CITY as an agent.
16. NOTICE. All Notices permitted or required under this Agreement shall be in writing, and shall be deemed made when delivered to the applicable party’s representative as provided in this Agreement. Additionally, such notices may be given to the respective parties at the following addresses, or at such other addresses as the parties may provide in writing for this purpose.
Such notices shall be deemed made when personally delivered or when 233
CA_AGR_250428_VasquezCo_Audits_2025-27 9 65277.00001\43722323.1 mailed forty-eight (48) hours after deposit in the U.S. mail, first-class postage prepaid, and addressed to the party at its applicable address.
CITY OF ROLLING HILLS
2 Portuguese Bend Road
Rolling Hills, CA 90274
Attention: Finance Director
CONTRACTOR: Vasquez and Company
Attention: Cristy Canieda, Partner
17. GOVERNING LAW. This Agreement shall be governed by the laws of the State of California.
18. ENTIRE AGREEMENT; MODIFICATION. This Agreement supersedes any and all other agreements, either oral or written, between the parties, and contains all of the covenants and agreements between the parties. Each party to this Agreement acknowledges that no representations, inducements, promises, or agreements, oral or otherwise, have been made by any party, or anyone acting on behalf of any party, which are not embodied herein. Any agreement, statement, or promise not contained in the Agreement, and any modification to the Agreement, will be effective only if signed by both parties.
19. WAIVER. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this agreement. Payment of any invoice by the CITY shall not constitute a waiver of the CITY’s right to obtain correction or replacement of any defective or noncompliant work product.
20. EXECUTION. This Agreement may be executed in several counterparts, each of which shall constitute one and the same instrument and shall become binding upon the parties when at least one copy hereof shall have been signed by both parties hereto. In approving this Agreement, it shall not be necessary to produce or account for more than one such counterpart.
21. AUTHORITY TO ENTER AGREEMENT. The CONTRACTOR has all requisite power and authority to conduct its business and to execute, deliver, and perform this Agreement. Each party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and to bind each respective party.
234
CA_AGR_250428_VasquezCo_Audits_2025-27 10 65277.00001\43722323.1 IN WITNESS WHEREOF, the parties have executed this Agreement the 28th day of April, 2025.
CONTRACTOR: Vasquez & Company
_____________________________________
Cristy A. Canieda
CITY OF ROLLING HILLS:
Robert Samario, Finance Operations Lead Consultant
Karina Bañales, City Manager
ATTEST:
Christian Horvath, City Clerk
235
CA_AGR_250428_VasquezCo_Audits_2025-27 11 65277.00001\43722323.1 Exhibit A – SCOPE OF WORK
236
CA_AGR_250428_VasquezCo_Audits_2025-27 12 65277.00001\43722323.1 Exhibit B
Certificate of Exemption from
Workers’ Compensation Insurance
TO: City of Rolling Hills
SUBJECT: Sole Proprietor/Partnership/Closely Held Corporation with No Employees Please let this memorandum notify the City of Rolling Hills that I am a sole proprietor
partnership
closely held corporation
and do not have any employees whose employment requires me to carry workers’ compensation insurance. Therefore, I do not carry worker’s compensation insurance coverage.
Contractor Signature ____________________________
Printed Name of Contractor ____________________________ Date ____________________________
237
Agenda Item No.: 13.C
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: SAMANTHA CREW, MANAGEMENT ANALYST
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: RECIEVE AND FILE AN UPDATE ON POTENTIAL ADDITIONAL
LOCATIONS FOR THE OUTDOOR EMERGENCY SIREN SYSTEM TO
IMPROVE AND ENSURE CITYWIDE COVERAGE
DATE: April 28, 2025
BACKGROUND:
The City of Rolling Hills has been working closely with HQE Systems, Inc. (HQE) to finalize the installation of the Emergency Outdoor Siren Notification System, an important capital improvement project designed to strengthen the City’s emergency alerting capabilities. This initiative stemmed from the Block Captain Communication Project and has been strongly supported by both the Block Captains and the Honbo family.
At the March 24, 2025, City Council meeting, HQE provided an overview of the March 4, 2025, siren test and shared technical recommendations, including suggestions for strategic system expansion. During the test, HQE identified several areas within the City that lacked sufficient sound coverage.
In response, the City Council directed staff to collaborate with HQE and the Rolling Hills Community Association (RHCA) to identify potential locations for additional siren poles.
Council emphasized the importance of addressing community concerns, particularly those related to view preservation and requested a plan from HQE that includes proposed site locations and photos of each area.
DISCUSSION:
In response to City Council direction, HQE Systems conducted supplemental sound testing on April 4, 2025, in select areas previously identified as having limited or no coverage during the March 4 siren system test. To carry out this assessment, HQE used speakers mounted on tripods to simulate siren tones. The testing was not intended to be loud, limited to targeted locations, and completed within approximately four hours. This effort is part of HQE’s ongoing work to refine sound coverage data and inform the potential placement of additional siren units.
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This evening, HQE will present their proposed site plan (Attachment A) and provide an overview of the installation process, including projected timelines, permitting requirements, and next steps for implementation.
FISCAL IMPACT:
None.
RECOMMENDATION:
Receive and file. Provide direction to staff and HQE.
ATTACHMENTS:
Attachment A - PW_SIR_250428_HQE_Proposed_PoleExpansionSites.pdf 239
Three new siren sites circled.
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Ringbit Road Siren:
60ft pole
11ft direct burial
4xLS-120 speakers
Omni-directional
Solar panel
Electronics box
*same as current
installations
241
Chesterfield Siren:
30ft galvanized steel
pole
4xLS-60 speakers
Omni-directional
Solar panel
Electronics box
242
Pinetree Lane Siren:
30ft galvanized steel
pole
4xLS-30 speakers
Omni-directional
Solar panel
Electronics box
243
Agenda Item No.: 15.A
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: DISCUSS THE CITY HALL ADA IMPROVEMENT PROJECT REMAINING OPTIONS AS PRESENTED ON MARCH 24, 2025 AND PROVIDE
DIRECTION FOR STAFF
DATE: April 28, 2025
BACKGROUND:
On May 31, 2023, the City Hall ADA Improvement project plans were re-submitted to Los Angeles County Building & Safety (LACBS) after addressing initial plan review comments. The expectation was that reviews and approvals by LACBS would be completed in July 2023 and ready to solicit construction bids in late summer.
On June 26, 2023, staff presented an update on the status of the City Hall ADA Improvement project to the City Council. Due to a backlog at LACBS, as well as coordination with other County departments requiring project review, the plan check continued through November 2023.
On November 9, 2023, the City received notification from Pacific Architecture and Engineering (PAE) that LACBS had returned plan review comments requesting ADA upgrades/grading in the parking lot and path of travel to the sidewalk at Palos Verdes Drive North, additional structural details, and some other minor comments. PAE also informed staff that the Los Angeles County Health and Fire Departments required payment of fees for their portion of the plan check before documents could be finalized. While LACBS can waive review fees for public projects, the other departments cannot.
PAE notified the City that the plan review comments required additional design work outside the existing project scope; therefore, additional budget is required to complete the improvement plans for this project. Staff requested and received a comprehensive itemized cost to complete the additional service requests covering plan completion through LACBS approval. This additional service request is attached.
On January 9, 2024, City Staff met with PAE to discuss the additional costs addressing 244
LACBS comments. The City also contacted LACBS to discuss several plan review comments and determine if any of the requested ADA improvements would be required for the City Hall Improvement project or could be waived/deferred.
At the January 22, 2024, City Council meeting, City Staff updated the Council on the project and presented a list of eight additions to the scope from PAE. Based on internal discussion as well as information provided by LACBS staff, the recommendation included removing three of the proposed scope changes. Two of these were specific to the preparation of the ADA Parking layout ($3,000) and preparation of the path of travel ($4,000) per plan check comments. The City Council voted 4/1, with Councilmember Black dissenting, to approve five additions to the scope of work at a not-to-exceed amount of $11,500.
At the February 12, 2024, City Council meeting, the Council voted 4/1, with Councilmember Black dissenting, to approve Resolution No. 1356 authorizing a budget modification for the $11,500.
On October 28, 2024, the City Council, on a 3/2 vote with Councilmembers Black and Wilson dissenting, approved the 5th Amendment to PAE's agreement and an additional $4,000 via a budget amendment to cover costs associated with LA County Building and Safety's plan check review.
In November and December 2024, City staff went back and forth with the Rolling Hills Community Association's Architectural Committee regarding their desire to change the already approved plans by the City Council. Staff worked with Mayor Pieper and attempted to provide options to gain the Committee's approval. The Committee ultimately felt that "maintaining the exterior of the building as-is was the best option, as the exterior massing is balanced as currently built. The Committee noted that the City Hall building is the first impression many people get of the City and Should be an example of the architectural standards of Rolling Hills."
Subsequent to the Architectural Committee's decision and discussions with Mayor Pieper, in early January 2025, staff began working on proposed changes to the plans being requested as follows:
Eliminate the front lobby expansion and maintain the existing building facade Place the public ADA All Gender Restroom in the vault, use what space is needed.
Remainder space can be used for office storage. Include door from outside building for this restroom (south side of building) and ADA path of travel to this restroom. Keep indoor door as noted from work room
Keep door from City Council Chambers through new coffee room if feasible Keep door from office/workspaces to Vault if needed to access storage space Staff requested that PAE provide a proposal for modifying the plans to incorporate the above changes. On January 31, 2025, PAE submitted its proposal (attached) in the amount of $53,035.
Staff also contacted the CJPIA and held a meeting with Disability Access Consultants who provide the Authority and their cities with guidance on ADA projects. The biggest takeaway from the consultants was that the path of travel accessibility from the parking space and corner of Portuguese Bend Road / Palos Verdes Drive North to City Hall would also need to be addressed and should be handled prior to any proposed work on the building. 245
DISCUSSION:
On March 24, 2025, staff presented three options for the City Council to consider as it relates to this project:
1. While appreciating the input from the RHCA Architectural Committee, defer to LA County Building and Safety to complete the plan check review that began in 2024.
2. Modify the existing plans and draft a 6th Amendment to PAE's contract for the work based on the Architectural Committee decision.
3. Upon completion of the plan check, close out the project and transition to a phased approach in which staff addresses smaller ADA issues within the building over time.
That evening, the Council voted to not pursue a 6th Amendment with PAE therefore removing option 2.
The Council requested that this item be brought back after the Tennis Court ADA (TCADA) project bids were presented and reviewed to help the Council gain an understanding of what the potential cost implications may be before making any determination on which option to pursue related to City Hall.
The TCADA low bidder came in at $770,396 or $770,396 including a 10% contingency. The City Council had appropriated approximately $300,000 in the Capital Improvement Fund for the project and the FY 23/24 Carryover Budget was $293,708.75. The Council previously approved $103,950 for construction management services and staff attributes any of Alan Palermo's time on this project to the capital fund. Combined expenses for both through February 2025 were $15,198.75. The remaining TCADA balance is $278,510 and will be applied to both the construction management and construction costs.
To assist with the TCADA fiscal impact, the RHCA board has previously agreed to contribute 50% of the associated cost for the ADA/Retaining Wall. The RHCA has allocated $400,000 for the ADA component and will review and consider additional funding if required.
The City Council received the TCADA bid report on April 14, 2025 and voted to reject all bids.
Staff will reissue the bid on or around April 29, 2025.
While the RHCA will be a contributor to the TCADA costs, that would not the case as it relates to a potential City Hall ADA project. Staff seeks input from the City Council on whether to:
1. Express appreciation for the RHCA Architectural Committee's input, but defer to LA County Building and Safety to complete the plan check review that began in 2024 so that staff can prepare a bid to gain an understanding of potential costs or;
2. Upon completion of County plan check, close out the project and transition to a phased approach in which staff addresses smaller ADA issues within the building over time.
Staff requests direction on how to proceed.
FISCAL IMPACT:
Total Cost for PAE through the 5th Amendment currently is a not-to-exceed amount of $211,723.01.
NOTE:
This not-to-exceed total includes services outside the design scope of the City Hall ADA 246
Improvement Project. The not-to-exceed total includes:
$4,096.43 (part of Amendment No. 1) was for the evaluation of the existing emergency generator and providing recommendations
$58,897.01 (Amendment No. 2) was for a Solar Power System, of which only $28,286.63 of this budget was used before the project was put on hold as the City evaluated other options
$20,293 of the $96,485 budget (Amendment No. 3) remains unused/allocated for bid phase support and Construction Administration support.
The total amount paid for this to March 31, 2025 is: $117,841.25 RECOMMENDATION:
Receive and file. Provide direction to staff.
ATTACHMENTS:
247
Agenda Item No.: 15.B
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: KARINA BAÑALES, CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: RECEIVE AND FILE CODE ENFORCEMENT QUARTERLY REPORT FOR THE FIRST QUARTER OF 2025 (JANUARY 1 TO MARCH 31)
DATE: April 28, 2025
BACKGROUND:
The Code Enforcement Division provides quarterly updates on cases, including dead vegetation and other code violations, for the first quarter of 2025. The attachments summarize cases opened and closed during the quarter, as well as a cumulative list of open cases (see Attachments 1, 2, and 3).
DISCUSSION:
During the first quarter of 2025, 16 code enforcement cases were opened. Of these, 10 cases have been closed, including 5 related to overgrown vegetation or dead trees. There are currently 6 new cases remaining, 4 of which also involve overgrown vegetation or dead trees.
In total, code enforcement is now managing 12 open cases, with 5 involving issues of overgrown vegetation or dead trees. Each case varies in complexity, and some require more time to resolve. When property owners are unresponsive and remain out of compliance, cases are referred to the City Attorney’s office for further action.
FISCAL IMPACT:
Code enforcement services is provided contractually, and payment is made from the General Fund.
RECOMMENDATION:
Receive and file.
ATTACHMENTS:
CE_QRP_2025_Q1_Open.pdf
CE_QRP_2025_Q1_Closed.pdf
CE_QRP_2025_Q1_ALL Open.pdf
248
Page: 1 of 1
Code Cases Report
2025 Quarterly Report
Open Cases 01/01/2025 - 03/31/2025
Case Date Address of Violation Description Main Status Case # 3/27/2025 8 Bowie Rd. Misc Debris | Fire Hazard Open 447 3/20/2025 4 Maverick Ln. Dead tree Open 446
2/27/2025 77 Portuguese Bend Rd. Dried/Overgrown vegetation Open 443 2/6/2025 6 Saddleback Rd. Dead palm fronds Open 439
2/6/2025 1 Acacia Dead vegetation Open 438
1/14/2025 8 Quail Ridge Rd N Unpermitted Building Open 401 Total Records: 6 4/24/2025
249
Page: 1 of 1
Code Cases Report
2025 First Quarterly Report
Closed Cases
01/01/2025 - 03/31/2025
Case
Date
Case
Closed
Address of Violation Description Main
Status
Case
#
3/27/2025 4/22/2025 6 Ringibit W. Dead tree located on a slope Closed 448 3/11/2025 3/31/2025 28 Caballeros Rd. Overnight Parking Closed 445 2/20/2025 4/15/2025 67 Saddleback Rd. Overgrown palm fronds Closed 440 2/4/2025 2/20/2025 48 Saddleback Rd. Overgrown palm fronds Closed 437 1/30/2025 3/6/2025 88 Saddleback rd Dead tree along the roadside Closed 436 1/30/2025 4/1/2025 44 Portuguese Bend Road Dead tree along roadside Closed 435 1/23/2025 3/25/2025 12 Crest Road E Pine trees sprouted on property Closed 434 1/21/2025 3/20/2025 59 Eastfield Dr. Dead vegetation Closed 433 1/14/2025 02/20/2025 25 Portuguese Bend Road Dead Tree Closed 432 1/7/2025 1/14/2025 74 Saddleback Rd. Overgrown/dried vegetation Closed 431 Total Records: 10 4/24/2025
250
Page: 1 of 1
Code Cases Report
2025 First Quarterly Report
All Open Cases 01/01/2020 - 03/31/2025
Case Date Address of Violation Description Main Status Case # 3/27/2025 8 Bowie Rd. Misc Debris | Fire Hazard Open 447 3/20/2025 4 Maverick Ln. Dead tree Open 446
2/27/2025 77 Portuguese Bend rd. Dried/Overgrown vegetation Open 443 2/6/2025 6 Saddleback Rd. Dead palm fronds Open 439
2/6/2025 1 Acacia Dead vegetation Open 438
1/14/2025 8 Quail Ridge Rd N Unpermitted Building Open 401 12/19/2024 20 Portuguese Bend Rd. Fallen tree/ dead vegetation Open 429 9/19/2024 10 Saddleback Road Unpermitted loft Open 422
7/24/2024 6 Upper Blackwater Cyn Rd Illegal basement Open 413 11/2/2023 17 Eastfield Drive Unpermitted construction Open 382 6/22/2023 4 Possum Ridge Rd. Unpermitted work/grading Open 364 6/13/2023 7 Chuckwagon Rd. Aggressive Animal (Dog) Open 361 Total Records: 12 4/24/2025
251
Agenda Item No.: 16.A
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: CONFERENCE WITH LABOR NEGOTIATOR:
GOVERNMENT CODE SECTION 54957.6
CITY NEGOTIATOR: MAYOR PIEPER
UNREPRESENTED EMPLOYEE: CITY MANAGER
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
None.
ATTACHMENTS:
252
Agenda Item No.: 16.B
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: PUBLIC EMPLOYEE PERFORMANCE EVALUATION:
PURSUANT TO GOVERNMENT CODE SECTION 54957
TITLE: CITY ATTORNEY
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
None.
ATTACHMENTS:
253
Agenda Item No.: 16.C
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: PUBLIC EMPLOYEE APPOINTMENT:
GOVERNMENT CODE SECTION 54957
TITLE: CITY ATTORNEY
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
None.
ATTACHMENTS:
254
Agenda Item No.: 16.D
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT:
CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
GOVERNMENT CODE SECTION 54956.9(D)(1)
THE CITY FINDS, BASED ON ADVICE FROM LEGAL COUNSEL, THAT
DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (3 CASES)
A. NAME OF CASE: CONNIE ANDERSEN, ET AL. V. CALIFORNIA
WATER COMPANY, ET AL. (SEAVIEW CASE) CASE NO.:
24STCV20953
B. NAME OF CASE: CITY OF ROLLING HILLS V. SCE CPUC DOCKET NO. C.24-10-008
C. NAME OF CASE: CITY OF ROLLING HILLS V. SOCALGAS CPUC DOCKET NO. C.24-10-009
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
None.
ATTACHMENTS:
255
Agenda Item No.: 16.E
Mtg. Date: 04/28/2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: CHRISTIAN HORVATH, CITY CLERK / EXECUTIVE ASSISTANT TO
CITY MANAGER
THRU: KARINA BAÑALES, CITY MANAGER
SUBJECT: CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION GOVERNMENT CODE SECTION 54956.9(D)(1)
THE CITY FINDS, BASED ON ADVICE FROM LEGAL COUNSEL, THAT
DISCUSSION IN OPEN SESSION WILL PREJUDICE THE POSITION OF THE CITY IN THE LITIGATION. (1 CASE)
RECOMMENDATION: NONE.
DATE: April 28, 2025
BACKGROUND:
None.
DISCUSSION:
None.
FISCAL IMPACT:
None.
RECOMMENDATION:
None.
ATTACHMENTS:
256