Attachment 2 Eadie Payne Proposal for Professional Auditing Services

City of San Bernardino
Proposal for Professional Auditing Services
JUNE 20, 2025
WWW.EADIEPAYNELLP.COMWWW.EADIEPAYNELLP.COM

PREPARED BY
EadiePayne
3880 Lemon St., Suite 300
Riverside, CA 92501

CONTACT PERSON
Eden C. Casareno
Office: (951) 241-7805
[email protected]
3880 Lemon St., Ste. 300
Riverside, CA 92501
P.O. Box 1529
Riverside, CA 92502-1529
951-241-7800
www.eadiepaynellp.com

EXECUTIVE SUMMARY
On behalf of Eadie and Payne, LLP (EadiePayne), we are enthusiastic about the opportunity to serve the City Council, management team, and community of City of San Bernardino (City).

EadiePayne is pleased to provide you with our proposal to perform the audit of all funds of the City’s reporting entity for the fiscal years ending June 30, 2026, 2027, 2028, 2029 and 2030, with the option of auditing its financial statements for two subsequent years.

Why Choose EadiePayne?
Experience Auditor for Municipalities: Experience Auditor for Municipalities: EadiePayne has been performing quality audits for municipalities for over 15 years.

Not a One Size Fits All Approach:Not a One Size Fits All Approach: EadiePayne recognizes that no two entities are the same. We pride ourselves in co-developing our audit plans with management to ensure that we meet or surpass your expectations.

Custom Staff Training: Custom Staff Training: EadiePayne is including in our proposal 20 hours of routine consulting and training to assist City management and staff keep up to date on relevant accounting and compliance issues. The application of these hours will be co-developed with the City based on its needs.

Communication:Communication: EadiePayne recognizes that effective and efficient communication is essential to a successful audit. We streamline the communication process with management and governing bodies because we appreciate the challenges of managing the audit process while running the day-to-day operations of the City.

Technology:Technology: EadiePayne has invested highly in cutting edge audit and supporting technologies.

This ensures that the City will receive timely, efficient, and secure results.

The undersigned certifies that they are entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the City.

We appreciate the opportunity to share our credentials and look forward to working with you and your team.

Sincerely,
Eden C. Casareno, Engagement Partner
Office: (951) 241-7805
Email: [email protected]

CITY OF SAN BERNARDINO

TABLE OF CONTENTS
Identification of Proposer ....................................................... 1 Staffing Resources ............................................................. 2 Fiscal Stability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Experience and Technical Competence ......................................... 11 Proposed Method to Accomplish the Work ....................................... 19 Fee Proposal ................................................................ 26 Insurance ................................................................... 28 Litigation .................................................................... 29 Other Information ............................................................ 30 Certification of Proposal ....................................................... 31 Peer Review ................................................................. 32 Appendices ................................................................. 33 Statement of “No Deviations from RFP” ........................................... 34 PAGE

CITY OF SAN BERNARDINO | 1
Legal name and address of the company
Eadie and Payne, LLP
3880 Lemon St.,Suite 300
Riverside, CA 92501
Legal form of company (partnership, corporation)
Partnership
If company is a wholly owned subsidiary of a “parent company,” identify the “parent company.” Not applicable.

Name, title, address, and telephone number of the proposed representative to contact concerning the Proposal Submittal
Eden C. Casareno, Partner-in-Charge of Attest
Eadie and Payne, LLP
3880 Lemon St., Suite 300
Riverside, CA 92501
Office: 951-241-7805
Email: [email protected]
California Business License Number
EadiePayne, LLP is licensed to practice as a certified public accounting firm in the State of California, license number 411. City of Riverside Business License Number 1245564.

IDENTIFICATION OF PROPOSER
CITY OF SAN BERNARDINO | 2

STAFFING RESOURCES
Victoria Simmons, CPAVictoria Simmons, CPA
Senior AccountantSenior Accountant
Assign and review the work performed by
staff auditors; identify and resolve potential
audit issues; propose recommendations for
improvements.

Staff AccountantsStaff Accountants
Eden C. Casareno, CPA Eden C. Casareno, CPA
Engagement PartnerEngagement Partner
24 Years of Experience24 Years of Experience
Principal point-of-contact for management, Audit
Committee and City Council; lead the team in
assessing potential risks and developing solutions;
overall commitment of timely delivery of service.

Panida Kongpetch, CPAPanida Kongpetch, CPA
Senior Manager Senior Manager
12 Years of Experience12 Years of Experience
Principal point-of-contact for City personnel;
responsible for planning, supervising, and
reviewing procedures.

Brandon Ferrell, CPABrandon Ferrell, CPA
Technical Review PartnerTechnical Review Partner
18 Years of Experience18 Years of Experience
Perform 2nd partner, top-level review of financial
statements and audit reports.

EadiePayne will assign a dedicated and experienced team to manage and execute the audit process for the City. Our project team will be led by the engagement partner and supported by a technical review partner, senior manager, senior accountant, and staff accountants, ensuring a quality and efficient audit. The engagement partner, senior manager and senior auditor will be your key contacts.

While we are committed to providing the proposed key personnel for the duration of the project, we acknowledge that circumstances may necessitate personnel changes. Engagement partners, managers, other supervisory staff, and specialists may be changed due to reasons such as personnel leaving the firm, being promoted, or being assigned to another office. We acknowledge that no person designated as “key” to the project shall be removed or replaced without the prior written concurrence of the City’s.

All personnel will be available for on-site work activities as needed.

CITY OF SAN BERNARDINO | 3

FIRM QUALIFICATIONS AND EXPERIENCE
EDEN C. CASARENO, CPA
Engagement Partner
Office: 951.241.7805 | [email protected]
Ms. Casareno joined EadiePayne in 2002 as a staff accountant and became a partner in 2009. She was appointed head of attest and governmental services in 2016. She has been the quality control partner since 2019. As head of governmental services, Ms.

Casareno leads the EadiePayne team in providing attest and consulting services to cities and municipalities, special districts, JPAs and former redevelopment agencies.

Based on her experience providing similar services to governmental clients, Ms. Casareno offers valuable insight on internal controls, ensuring successful identification of findings and development and implementation of solutions.

Ms. Casareno served the following clients in the government sector:
• Bell Canyon Community Services District
• Big Bear Valley Recreation and Park District
• Bloomington Recreation and Park District
• Big Bear Municipal Water District
• Cedarpines Park Mutual Water Company
• City of Compton
• City of Huntington Park
• City of Industry
• City of Montebello
• City of Moreno Valley
• City of Oxnard
• City of Riverside
• City of Stockton
• County of Riverside
• Fort Mojave Tribe / Avi Kwa Ame Farms
• IEHP
• Hesperia Recreation and Park District
• Inland Empire Resource Conservation District
• Inland Valley Development Authority
• Law Library for San Bernardino County
• Orange County Public Law Library
• Riverside County Regional Park and Open Space District • Riverside County Law Library
• Riverside County Transportation Commission
• San Bernardino County Auditor-Controller-Treasurer
• San Bernardino County Service Areas
• San Gorgonio Pass Water Agency
• Twentynine Palms Water District

EDUCATION
BS Degree in Business Administration, emphasis in Accounting, University of California, Riverside (with highest honors) Leadership Excellence Summit, Brainard Strategy Leadership Academy Single Audit Certificate - AICPA
Situational Leadership: Building Leaders

PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
California Society of Municipal Finance Officers
California Special Districts Association
Government Finance Officers Association

RECENT RELEVANT CPE
AICPA New Quality Management Standards: 2025
CalCPA Governmental Accounting & Auditing Virtual Conference: 2025 California Society of Municipal Finance Officers Annual Conference: 2025, 2024, 2023 AICPA New GSA Federal Audit Clearinghouse: 2024
AICPA GAQC Update: 2024, 2023
CCH GAAP, GAAS & SSARS Update: 2024
EP Fraud Review: 2024
EP Knowledge-Based Audits: 2024
EP Workshop on Pension & OPEB: 2024
EP Sampling Methodology: 2024
AICPA GAQC Single Audit Lightning Round: 2023
CCH Accounting and Auditing Update: 2023
CCH Fraud Risks When Conducting Remote Audits: 2023
CCH Governmental Entities and Cyber Frauds: 2023
CITY OF SAN BERNARDINO | 4

BRANDON FERRELL, CPA
Technical Review Partner
Office: 951.241.7814 | Mobile: 909.767.3011| [email protected] Mr. Ferrell leads in the planning, organization and execution of attest engagements. He has strong interpersonal, communication, and project management skills, which are necessary to meet your service expectations. Mr. Ferrell is able to apply technical accounting and auditing knowledge to real-life situations of the clients he serves. He is committed to exceeding his clients expectations by providing quality and timely service in an ever-changing environment.

Mr. Ferrell works closely with management to ensure that EadiePayne is being responsive to the reporting needs within the time frame developed by management. Additionally, Mr. Ferrell performs top level review of project work.

Mr. Ferrell served the following governmental clients:

RECENT RELEVANT CPE
California Society of Municipal Finance Officers Annual Conference: 2025, 2024, 2023 AICPA 2025 Annual Required GAQC Webcast: 2025
CSMFO Educating You on Avoiding Common Errors from GFOA Certificate of Achievement Program: 2025 CSMFO GASB Update - Projects in the Works: 2025
CSMFO GASB Update - Recently Issued Pronouncements: 2025 CSMFO GFOA is Rethinking Financial Reporting: 2025
NCFC 2025 Legal, Tax & Accounting Conf - Tax Update: 2025 Wolters Kluwer 2025 Government A&A Update: Govt T&E Fraud: 2025 AICPA 2024 Annual Required GAQC Webcast: 2024
Wolters Kluwer The Schedule of Expenditures of Federal Awards (SEFA): 2024 AICPA Government Audit Quality Center Update: 2024
AICPA Schedule of Expenditures of Federal Awards: 2024
AICPA Single Audit Fundamentals Series: 2024
• Antelope Valley East-Kern Water Agency
• Cedarpines Park Mutual Water Company
• CIty of Compton
• City of Moreno Valley
• City of Oxnard
• City of Riverside
• City of Stockton
• County of Riverside
• Riverside Public Utilities
• Fontana Union Water Company
• Fort Mojave Tribal Utilities Authority
• Fort Mojave Tribe / Avi Kwa Ame Farms
• Hesperia Recreation and Park District
• Inland Empire Resource Conservation District
• Inland Valley Development Agency
• Law Library of San Bernardino County
• Mammoth Community Water District
• Orange County Sanitation District
• Riverside County Law Library
• Riverside Highland Water Company
• San Bernardino County Special Districts
• San Gorgonio Pass Water Agency
• The Gage Canal Company
• Twentynine Palms Water District
• Wrightwood Community Services District

EDUCATION
BS Degree in Business Administration with emphasis in Accounting, University of La Verne Leaderology Academy, 2019
CalCPA Leadership Institute 2023-24

PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
- Inland Empire Chapter, President
- State Council Representative
National Society of Accountants for Cooperatives
- Farwest Chapter - Director
California Special Districts Association
- Fiscal Committee
- Audit Committee

COMMUNITY ORGANIZATIONS
Riverside Chamber of Commerce
- Downtown Council
- Military Affairs Council
- Economic Development Council
- Leadership Riverside Class of 2021
Optimist International
Risk Management Association
- Inland Empire Chapter, Director
CITY OF SAN BERNARDINO | 5

PANIDA KONGPETCH, CPA
Senior Manager
Office: 951.241.7813 | [email protected]
Ms. Kongpetch joined EadiePayne as audit manager in 2023, bringing with her eight years of Big Four Firm experience.

She was promoted to senior audit manager in 2025. Ms. Kongpetch has served a highly diverse client base with a history of providing quality audit services for over 12 years. Her most recent auditing experience included leading a team of 8-10 staff members, delivering high quality professional audit and review services. She has extensive experience in compliance filings, financial statements and disclosures, and complex accounting issues.

Here at EadiePayne Ms. Kongpetch leads in the planning, organization and execution of attest engagements. Ms.

Kongpetch’s experience allows her to provide exceptional professional judgment, sound and decisive decisions, and strong project management and interpersonal skills. She will be responsible for assessing the design and operating effectiveness of internal controls environment, designing and executing analytical procedures over financial statements, and maintaining close communications with the clients.

Since joining EadiePayne, she has served as manager for the following clients:

EDUCATION
MS Degree in Accounting, Liberty University, Lynchburg, VA BS Degree in Accounting, Liberty University Lynchburg, VA CalCPA Leadership Institute 2024-2025

PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
California Society of Municipal Finance Officers

RECENT RELEVANT CPE
AICPA New Quality Management Standards: A Practical Approach to Risk Assessment and Response: 2025 AICPA New Quality Management Standards: Resources — Expectations for Firms and Engagement Partners: 2025 California Society of Municipal Finance Officers Annual Conference: 2025, 2024 CSMFO GASB Update - Recently Issued Pronouncements: 2025 CSMFO GFOA is Rethinking Financial Reporting: 2025
CSMFO Single Audit Update: 2025
AICPA COSO’s Internal Control Framework: 2024
AICPA COSO’s Internal Control Framework Essentials: 2024 AICPA Single Audit Fundamentals Part 1: What is a Single Audit? 2024 AICPA Single Audit Fundamentals Part 2 - Major Program Determination: 2024 AICPA Single Audit Fundamentals Part 3 - Compliance Requirements and Internal Control over Compliance: 2024 AICPA Single Audit Fundamentals Part 4 - Overview of Sampling and Single Audit Reporting Requirements: 2024 CCH Accounting Standards for CPAs: 2024
CCH GAAP, GAAS, SSARS Update: 2024
CCH Major Audit Issues: 2024
CCH What’s New with GASB 102: 2024
CSMFO Intermediate Governmental Accounting: 2024
EP Fraud Review: 2024
Leases & SBITA Accounting: 2024
Q4 2023 Quarterly Sustainability Webcast: 2024
• Antelope Valley East-Kern Water Agency
• Central California Almond Growers Association
• City of Compton
• City of Huntington Park
• City of Oxnard
• Community Action Partnership of San Bernardino County • Fort Mojave Tribe / Avi Kwa Ame Farms
• Mammoth Community Water District
• Mount San Jacinto Winter Park Authority
• Operation SafeHouse, Inc.
• Orange County Sanitation District
• Riverside County Regional Park and Open Space District • Santa Clarita Valley Water Agency
• Solano County Water Agency
• Twentynine Palms Water District
• Wrightwood Community Services District
CITY OF SAN BERNARDINO | 6

VICTORIA SIMMONS, CPA
Senior Accountant
Office: 951.241.7807 | [email protected]
Ms. Simmons joined EadiePayne as an Audit Staff in 2023, bringing valuable experience from a major US accounting firm. She was promoted to Senior Accountant on September 1, 2024. Over the course of her tenure, Ms. Simmons has demonstrated her ability to serve a diverse client base, providing high-quality audit services. Her most recent work includes collaborating with her team to deliver comprehensive and professional audits for the City of Oxnard, a city with over $3 billion in total assets and over $500 million in total revenues in FY 2024.

At EadiePayne, Ms. Simmons has played an integral role in the planning, organization, and execution of multiple audits.

Her experience and tenure with the firm enable her to offer exceptional professional judgment, make sound and decisive decisions, and contribute to strong teamwork and client relationships. She is responsible for working closely with the team to develop and implement effective audit plans, design and execute analytical procedures over financial statements, and maintain clear and consistent communication with clients.

Since joining EadiePayne, Ms. Simmons has worked with the following clients:

EDUCATION
BS Degree in Accounting, University of Redlands, CA

PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
California Society of Municipal Finance Officers

RECENT RELEVANT CPE
AICPA Annual Required GAQC Webcast: 2025
CalCPA Governmental Accounting & Auditing Virtual Conference: 2025 AICPA COSO’s Internal Control Framework Essentials: 2024 AICPA Documenting Internal Controls: 2024
AICPA Obtaining an Understanding of Internal Control: 2024 AICPA Single Audit Fundamental Webcasts: 2024
CSMFO Intermediate Governmental Accounting: 2024
CSMFO Interpreting and Communicating the new CalPERS Actuarial Report: 2024 CSMFO Unlock the Magic of Generative AI and Automation in ACFR and Beyond: 2024 Thomas Reuters: Beginning In-charge Training: 2024
Wolters Kluwer: Financial Statement Analysis: 2024
Wolters Kluwer: Fraud Review: 2024
Wolters Kluwer: GAAP, GAAS, SSARS & Other Accounting Issues: 2024 Wolters Kluwer: GASB-87, Leases: An Overview of Lessees and Lessors: 2024 • ABC Recovery
• Angelview Care Homes, Inc.
• Avi Kwa’ Ame Farms
• Calcot
• City of Huntington Park
• City of Oxnard
• Community Action Partnership of San Bernardino
• Family Service Association
• Fontana Union Water Company
• Growing Inland Achievement
• Inland Empire Resource Conservation District
• Santa Clarita Valley Water Agency
• Skanska USA Civil West
• Solano Water Agency
• Treatment and Development
• Ultimate Internet Access, Inc
• Woodcrest Christian School System
• Wrightwood Community Services District
CITY OF SAN BERNARDINO | 7

FISCAL STABILITY
3880 Lemon St., Ste. 300
Riverside, CA 92501
P.O. Box 1529
Riverside, CA 92502-1529
951-241-7800
www.eadiepaynellp.com
I certify that I am a partner of Eadie and Payne, LLP and that the enclosed financial statements as of and for the year ended December 31, 2023 of Eadie and Payne, LLP have been prepared in accordance with generally accepted accounting principles in the United States of America, and are, in my opinion, correct.

These financial statements have not been subjected to an audit or review or compilation engagement.
*The financial statements for year ended December 31, 2024 has not been finalized as of the date of this proposal.

Riverside, CA
June 20, 2025

CITY OF SAN BERNARDINO | 8

FISCAL STABILITY (CONTINUED)
$ 765,220
649,665
280,415
1,695,300
968,343
587,051
381,292
21,074
402,366
$ 2,097,666
$ 66,746
66,746
2,030,920
Eadie and Payne, LLP
Balance Sheet
As of December 31, 2023
ASSETS
Cash, cash equivalents, and investments
Accounts receivable
Other current assets
Total Current Assets
Property and equipment
Less: accumulated depreciation
Deposits
Total Non-Current Assets
Total Assets

LIABILITIES AND EQUITY
Liabilities
Current liabilities
Total Liabilities
Equity
Total Liabilities and Equity $ 2,097,666
CITY OF SAN BERNARDINO | 9

FISCAL STABILITYFISCAL STABILITY
$ 3,852,636
118,714
3,733,922
1,373,310
576,128
299,224
56,427
107,487
155,421
206,594
2,774,591
Eadie and Payne, LLP
Income Statement
For the Year Ended December 31, 2023
Income
Cost of Goods Sold
Gross Profit

EXPENSES
Salaries and benefits
Administrative expenses
Computer expenses
Insurance
Practice development
Rent
Other expenses
Total Expenses
Net Income $ 959,331

FISCAL STABILITY (CONTINUED)
CITY OF SAN BERNARDINO | 10

FISCAL STABILITY (CONTINUED)

CITY OF SAN BERNARDINO | 11

EXPERIENCE AND TECHNICAL COMPETENCE
EadiePayne is a local full service firm providing Attest, Tax and Consulting services to a broad client base for
over 105 years. Our professional services team includes approximately 25 professionals of which are 17 full time government services personnel.

The Firm was founded in 1919 in San Bernardino. Since
then, EadiePayne has grown, expanding its reach to a
large portion of California. Our office is in Downtown Riverside.

We pride ourselves on the quality and consistency of
our team. Staff continuity is a priority for us—we are
committed to assigning professionals who not only
bring the necessary expertise but also remain with your engagement year after year. Key personnel such as the
engagement partner, manager, and supervisor will not
be removed or replaced without your prior concurrence,
ensuring familiarity and efficiency throughout the
relationship.

Our clients describe us as extremely customer-focused.

We tailor each engagement to our client’s unique
needs and maintain open, two-way communication to
ensure alignment with your goals. This client-centered
approach, combined with consistent staffing and ongoing professional development, supports long-term relationships built on trust, responsiveness, and results.

We have assisted some of the most financially challenged cities in the State of California. In City of Oxnard, we identified numerous findings in their processes in our first year audit, helping the City reverse the negative effects of bad practices. In addition, we assisted the City of Oxnard in obtaining their GFOA award for their CAFR after becoming disqualified. We assisted City of Compton issue its first set of financial statements after no financial statements were issued in four years. We are continuing to assist them comply with financial reporting requirements on a timely basis.

CITY OF SAN BERNARDINO | 12
Recent Client Testimonials:

City of Oxnard: “EadiePayne has consistently demonstrated exceptional professionalism and expertise in their role as the City of Oxnard external auditors. Their meticulous attention to detail ensures that every aspect of the audit process is conducted with accuracy and thoroughness. Their unwavering integrity fosters trusts and confidence, making them a reliable partner in financial oversight.

Their deep understanding of GASB pronouncements is invaluable, as they effectively interpret and apply complex accounting standards to ensure compliance and transparency. Additionally, their ability to provide clear and practical guidance on complex transactions has been instrumental in supporting sound financial decision-making.

We highly recommend EadiePayne for their commitment to excellence, technical expertise, and dedication to upholding the highest standards in governmental accounting and auditing.” City of Compton: “My experience with EadiePayne has been excellent. The staff are easy to work with and are knowledgeable. The staff are very detailed and thorough in their work. EadiePayne makes useful and practical recommendations for the improvement of internal controls as well as for fiscal sustainability purposes. It is very clear that the firm and their staff have useful and deep experience in governmental accounting and auditing and the firm would be an asset to any organization they work with.” City of Huntington Park: “Over the past 20 months, working with EadiePayne has been an outstanding experience. Their audit team showcased expertise, professionalism, and timeliness in supporting the City’s demanding audit schedule. EadiePayne was the only firm willing to tackle our project and we look forward to continuing with their services in the future.”

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 13
We have performed financial and compliance audits, agreed upon procedures and consulting services for municipalities and other governmental entities. Below is a sampling of our governmental engagements in recent years:
• Financial statement audits
• Single audits
• Grant specific audits
• Audits of sales tax revenues
• Testing of utility billing
• Payroll testing
• Review of cost allocation
• IT vulnerability assessments
• Risk assessment studies
• Special procedures related to checks, EFTs and ACHs
• Agreed upon procedures in relation to special sales tax measures • Special procedures in relation to former Redevelopment Agencies and Successor Agencies • Preparation of ACFR & basic financial statements
• Confirmation of property tax allocation
• Review of purchasing card process
• Pension and OPEB accounting and disclosure
• Reconciliation of fund balances
• COSO internal control studies
• Consulting on water revenues and rates
• Assistance with new GASB Implementation (GASB 54, 68, 75, 87, & 96) • Fixed asset inventory audits

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 14
Below is a listing of clients for which EadiePayne has performed financial and single audits for the past five years. We encourage you to reach out to our references for further insight into the quality of our services.

City of Oxnard
2015 – 2024
Beth Vo, Assistant CFO
(805) 385-7464 | [email protected]
300 W. Third St., Oxnard, CA 93030
Description of Services: Financial audits; single audits; Annual Comprehensive Financial Report preparation (GFOA award
recipient); assistance with GASB 68 & 75; assistance with corrective action plan; agreed-upon procedures for checks/warrants, EFTs and ACHs; agreed-upon procedures for Golf Course, grant audits; agreed- upon procedures for Measure O; filing of SCO streets and financial transactions report; and Gann Appropriations Limit report.

Project Size: 1,500 hours per year
City of Compton
2014 – Present
Sharon Rahban, Controller
(310) 801-4588 | [email protected]
205 S Willowbrook Ave., Compton, CA 90220
Description of Services: Financial audits; single audits; preparation of GAAP financial statements; assistance with implementation of GASB 68 & 75; assistance with corrective action plan; agreed- upon procedures for Federal Transit Administration requirement; involvement with bond disclosures and issuance; financial statements audit for Measure W; and agreed-upon procedures for FASS-PH, IT systems testing.

Project Size: 1,200 hours per year
City of Huntington Park
2019 – Present
Jeff Jones, Director of Finance
(323) 584-6201 | [email protected]
6550 Miles Ave., Huntington Park, California 90255
Description of Services: Financial audits; single audits; preparation of GAAP financial statements; assistance with implementation of GASB 68 & 75; assistance with corrective action plan; and NTD audit, IT systems testing.

Project Size: 1,200 hours per year
References

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 15
EadiePayne began in the City of San Bernardino over 100 years ago. We are excited to work with your Finance Department to produce a quality audit report, to assist you in receiving a Government Finance Officers Association (GFOA) award in 2026 and onward, and to provide training and assistance as needed to your Finance Staff.

Our in-depth knowledge of the City, coupled with a proven track record of providing services to numerous municipalities, positions us as a trusted partner uniquely equipped to navigate and contribute to the financial success of our local communities.

EadiePayne’s history of over 105 years occurred largely in the City of San Bernardino. The Firm’s office was originally located on the second floor of the Security Bank Building in San Bernardino on the corner of Third and E Streets, and for many years, the City was EadiePayne’s home until we consolidated our multiple offices to Redlands, and eventually moved to Riverside. Many of our clients, then and now, are located in the City. County of San Bernardino, Inland Valley Development Authority, Community Action Partnership of San Bernardino County, San Bernardino Valley Community College District, Inland Resource Center, and Law Library for San Bernardino County are just a few clients that we’ve worked with for many years. We continue to be an active member of the Inland Action, a non-profit, non-partisan corporation whose membership consists of corporations, businesses, and organizations whose leaders work for the economic well-being and betterment of the Inland Empire.

When the City was faced with the challenge of dissolving its former redevelopment agency, we assisted the City’s auditor in providing audit and other services to the successor agency. We obtained inside knowledge of the government’s working from this experience. That was over a decade ago and many things have happened since then – including the City closing out the bankruptcy case three years ago.

The City is now in a much better financial position and we believe we can assist the City to further improve its processes, particularly its year-end closing and financial reporting process.

We understand that the City is a Charter City with a population of over 200,000. The City is a full- service City providing services that include public safety, water and sewer, public works, and recreation.

However, the City contracts with a Fire District for fire protection.

Our understanding of the objectives you wish for us to accomplish are as follows:
• Provide you with outstanding customer service.
• Provide you with a quality audit in an efficient manner. • Provide you with an audit team that can provide training and assistance not only during the audit process but throughout the year.

The City’s fiscal year begins on July 1 and ends on June 30. We are aware that the City has components units which are reported within the City’s financial statements. No separate financial statements are issued by these component units. On the other hand, the Water and Sewer funds, while they are included in the City’s financial statements, issue separate financial statements and are audited by other auditors. The City prepares the Annual Comprehensive Financial Report.

The City will be migrating from Tyler Technologies – New World to Oracle Cloud with an expected go- live date of July 1, 2026.

We are aware that the City received the GFOA certificate of achievement for excellence in financial reporting in the past. We can assist you obtain this certificate during our audits.

Local experience and knowledge of City

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 16
City of Oxnard
EadiePayne LLP has served as the primary auditor for the City of Oxnard from 2015 to 2024, providing a range of essential auditing services. The firm has been responsible for Oxnard’s financial audits, single audits, and the preparation of the Annual Comprehensive Financial Report (which has been a recipient of the GFOA award). Additionally, EadiePayne has assisted with compliance for GASB 68 and 75, developed corrective action plans, and conducted agreed-upon procedures for checks, warrants, EFTs, and ACHs. The firm has also performed audits for the Golf Course and various grants, as well as for Measure O, and ensured the filing of the SCO streets and financial transactions report and the Gann Appropriations Limit report.

The EadiePayne team dedicated to this project included Eden Casareno, Partner; Panida Kongpetch, Senior Manager; and Victoria Simmons, Senior Auditor. Throughout the duration of the engagement, which spanned from 2015 to 2024, the firm maintained a strong, independent relationship with the City of Oxnard. The annual fee for FY 2024 was approximately $232,000.

For further details, please contact Beth Vo, Assistant CFO at the City of Oxnard, at (805) 385-7464 or via email at [email protected].

City of Compton
EadiePayne LLP has served as the independent auditor for the City of Compton since 2019 to the present. The firm is responsible for providing a comprehensive range of audit services, including financial audits, single audits, and the preparation of GAAP financial statements. In addition, EadiePayne assists the City with the implementation of GASB 68 and 75, the development of corrective action plans, and performing agreed-upon procedures for Federal Transit Administration requirements. The firm also plays a key role in bond disclosures and issuance, conducts financial statement audits for Measure W, and performs agreed-upon procedures for FASS-PH and IT systems testing.

The dedicated team for this project includes Eden Casareno, Partner; Panida Kongpetch, Senior Manager; and Ying Meng, Senior Auditor. EadiePayne maintains a strong independent relationship with the City of Compton, supporting them with expert auditing services. The annual fee for FY 2023 was $239,000.

For more information, please contact Sharon Rahban, Controller at the City of Compton, at (310) 801- 4588 or via email at [email protected].

Project Specific Experience

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 17
City of Huntington Park
Since 2019, EadiePayne LLP has been serving the City of Huntington Park as an independent financial auditor and consultant, helping ensure audit readiness and reporting compliance. The firm provides comprehensive financial audits, single audits, and prepares GAAP financial statements. Additionally, EadiePayne supports the City with the implementation of GASB 68 and 75, corrective action plans, and conducts the NTD audit and IT systems testing.

EadiePayne’s team includes Eden Casareno, Partner; Panida Kongpetch, Senior Manager; and Aerich Balboa, Senior Auditor. The firm works collaboratively with the City to maintain compliance with state, federal, and transit-specific requirements. The annual fee for these services is $175,000.

For further inquiries, please contact Jeff Jones, Director of Finance at the City of Huntington Park, at (323) 584-6201 or via email at [email protected].

None of the following has occurred:
a. Failure to enter into a contract or professional services agreement once selected. b. Withdrawal of a proposal as a result of an error.
c. Termination or failure to complete a contract.
d. Debarment by any municipal, county, state, federal or local agency. e. Involvement in litigation, arbitration or mediation. Conviction of the firm or its principals for violating a state or federal antitrust law by bid or proposal rigging, collusion, or restrictive competition between bidders or proposers, or conviction of violating any other federal or state law related to bidding or professional services performance. Knowing concealment of any deficiency in the performance of a prior contract.
f. Falsification of information or submission of deceptive or fraudulent statements in connection with a contract.
g. Willful disregard for applicable rules, laws or regulations.

Information regarding any of the above may, at the sole discretion of the City, be deemed to indicate an unsatisfactory record of performance.

Project Specific Experience (Continued)

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
CITY OF SAN BERNARDINO | 18

EXPERIENCE AND TECHNICAL COMPETENCE (CONTINUED)
EadiePayne has been using a paperless audit approach for many years. All members of the EadiePayne audit team are assigned personal computers that include the latest updates of professional accounting and auditing software, search engines, word processing, and spreadsheet software. We will utilize computer-assisted techniques, thereby increasing our efficiency and effectiveness, saving you time and money and increasing the reliability of the results of our work.

Prosystem fx Engagement puts the power of paperless engagements in our hands. It allows us to import the City’s trial balance in our own trial balance database, allowing us to link the financial statements and audit schedules to be prepared by us to the City’s trial balance. In addition, we can roll-up general ledger accounts into line items of your financial statements. We can also prepare reports, such as account grouping reports, journal entry reports, budget to actual comparison and year-to-year variance reports.

Teammate Analytics is packed with over 150 tools and features that we utilize to test complete sets of data rather than testing samples, identify anomalies and trends more easily, and conduct a comprehensive analysis of your general ledger system. This tool increases our efficiency and effectiveness, saving you time and money and increasing the reliability of the results of data analytics.

We also offer our clients web-based portals that provide a secure, convenient, and easy way to exchange and share files with us. We utilize an electronic Engagement Organizer, in which to place requested data files and other request audit support documents. Access is limited to the personnel assigned to the engagement so that the information that is sent to us remains confidential. It’s more than a PBC list because of features like real-time synchronization, automatic reminders and notifications.

Due to the size of our firm, we have the ability to draw upon multi-disciplinary staff to address the services requested in this RFP. EadiePayne can also provide other related services, including tax, client accounting, consulting, forensic and IT services.

Technical Competence
CITY OF SAN BERNARDINO | 19

PROPOSED METHOD TO ACCOMPLISH THE WORK
EadiePayne is experienced in meeting the needs and expectations of our clients. Our goal is to perform quality audits that provide reasonable assurance to the City’s leaders that the financial statements are fairly stated and that the City complies with certain federal, state and local requirements. Our approach is differentiated by the following:
p Smooth transition in initial year;
p Focus on internal control; and
p Open communication.

Initial Year Transition
Changing audit firms is a challenging undertaking. Our goal is to assist the City in the orderly transition from the prior auditors. With your permission, we will work directly with your prior auditors to obtain information about opening balances. If possible, we will review and obtain copies of prior year audit workpapers. Throughout the first year, we will be in constant communication with the City teams. Successful transitions happen because both auditors and clients are aware of ongoing issues, challenges and opportunities.

Various tests or walk-throughs will be performed to provide evidence regarding the design and operating effectiveness of your internal control. Depending on the success of these tests the first year, we will be able to rely on the results for subsequent years. The amount of time spent in this area will be reduced after the initial audit year. EadiePayne is committed to investing this additional amount of time spent the first year to ensure smooth audits for the following years.

Internal Control
We will evaluate the design and implementation of internal control over financial reporting and compliance based on the framework contained in the State Controller’s Office Internal Control Guidelines for Local Agencies (2015) and Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework (2013).
• Control environment - Is the environment favorable to internal control? • Risk assessment - Does the City have a risk assessment process at appropriate levels? • Control activities - Do control activities contribute to the mitigation of risks and include a mixture of control activity types that address authorization and approval, verification, physical control, reconciliations, supervisory controls, and segregation of duties? • Information and communication - Does the City provide, share, and obtain information continually, up, down, and across the organization?
Monitoring - How does the City perform ongoing evaluations to ascertain whether the components of internal control are present and functioning?
Our evaluation of internal control will include an assessment of information technology general controls Our evaluation of internal control will include an assessment of information technology general controls (ITGC).(ITGC).

In accordance with Government Auditing Standards, we will issue a report on internal control over financial reporting and on compliance and other matters based on our audit of the City’s financial statements. We will not express an opinion on the effectiveness of internal control. However, if we find significant deficiencies and material weaknesses of internal control and instances of non-compliance with provisions of laws, regulations, contracts and grant agreements that could have a direct and material effect in the financial statements, we will report those in this report. We will request the City to provide management responses to findings, if any.

CITY OF SAN BERNARDINO | 20
Communication
Effective communication between the City and its auditor is essential to the success of the audit process.

Throughout the engagement, we will maintain open, transparent, and timely communication to ensure clarity around audit objectives, scope, expectations, and progress. This begins with the kick-off meeting and will continue throughout the engagement through regular updates and status meetings to address any issues promptly, discuss preliminary findings, and ensure alignment with the City’s operational schedule. We are committed to fostering a collaborative environment where questions are addressed, documentation requests are clearly conveyed, and feedback is welcomed, ensuring the audit is both thorough and efficient.

Interim Fieldwork
Our audit begins with our understanding of the City and its environment, including its internal control, and assessing the risks of material misstatements. This process includes inquiries with management and others in your organization, preliminary analytical procedures, observation and inspection, and discussions among the audit team. Specifically, this process will involve:
• Reviewing important contracts, debt issues, leases, and grant agreements; • Reviewing organizational charts, manuals, and program documents; • Comparison & inquiry regarding fluctuations of revenues and expenditures by fund, budget vs. actual;
Kick-off Meeting May 2026
Planning & Risk Assessment May 2026
Interim Fieldwork June 2026
Detailed Audit Plan Finalized July 2026
Final Fieldwork October 2026
Exit Meeting November 2026
Draft Report Submission November 2026
Final Audit Reports Issued December 2026
Final Report Presentation at Audit Committee/City Council TBD Single Audit Kick-Off Meeting January 2027
Single Audit Fieldwork January 2027
Single Audit Draft Report Submission February 2027
Single Audit Final Report Issued March 2027
Submission of Reports to Federal Audit Clearinghouse March 2027 Our audits will include the following milestones in the first year:

The schedule will be discussed and co-developed with City staff prior to finalization.

Proposed Schedule for the Audits

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 21
• Reviewing prior-year audit files, findings, and recommendations; and • Reviewing policies and procedures over significant business processes such as banking and investment, purchasing, and grant management.

Depending on the complexity of the internal controls and the extent to which we intend to rely on them, various tests or walk-throughs will be performed to provide evidence regarding the design and operating effectiveness of your internal control.

Final Audit Fieldwork
EadiePayne will review and analyze account balances and transactions and certain general ledger accounts, including asset, liability, deferred inflow and outflow, revenue, and expenditure accounts. We will also review the accounting principles followed and the consistency of their application in preparing the financial statements. Our audit will also include evaluating the reasonableness of accounting estimates and the completeness and accuracy of financial statement disclosures.

Our audit procedures may include, among others:
p Confirmations of cash and investment balances;
p Testing of bank reconciliations;
p Examination of subsequent receipts of receivable balances; p Search for unrecorded liabilities;
p Review of attorney letters;
p Use of client-prepared schedules and analysis;
p Examination of supporting documents; and
p Analytical procedures.

Report Preparation and Presentation
The following reports will be issued after the completion of the audits:
p A report on the fair presentation of the basic financial statements in conformity with generally accepted accounting principles for the City
p A report on the internal control over financial reporting and on compliance based on the audit of the financial statements performed in accordance with Government Auditing Standards p A separate management letter that includes recommendations for improvements in internal control, accounting procedures and other significant observations p The auditor’s communication with those charged with governance regarding significant findings or issues from the audit
We will also communicate with the audit committee verbally or in writing. We will send the following letters: an engagement letter at the beginning of the audit and a governance letter at the end of the audit. All audit reports are addressed to the City Council. In addition, we will schedule a meeting with members of the audit committee at the beginning of the audit as well as present the audit report at the end of the audit. We will make ourselves available to present to the City Council. We understand that all communications to the audit committee and City Council are available to the public. We do not respond to other inquiries from the public.

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 22
Sample Sizes
Sampling is one of many audit procedures we use to provide sufficient appropriate audit evidence to support our auditor’s opinion. The purpose and nature of sampling is to gather sufficient appropriate audit evidence without testing every transaction. We can test a selection of transactions and draw conclusions about the broader population provided the sample selected is a representative of the relevant population. We utilize random selection, systematic selection, and haphazard selection to achieve a representative sample.

In a standard audit, sample sizes will generally range from 25-60 items depending on the nature of transactions and purpose of the test. We may also use dual- or multi-purpose samples if the situation permits.

In all cases, Teammate Analytics (data analytics tool) will be used to obtain a representative sample of the total population of the items to be tested. In addition, Teammate Analytics will also enable us to analyze 100% of the population which will provide more reliable results and more relevant insight.

Use of Computer Software
EadiePayne has been using a paperless audit approach for many years. All members of the EadiePayne audit team are assigned personal computers that include the latest updates of professional accounting and auditing software, search engines, word processing, and spreadsheet software. We will utilize computer-assisted auditing techniques, thereby increasing our audit efficiency and effectiveness, saving you time and money and increasing the reliability of the results of audit tests.

Prosystem fx Engagement puts the power of paperless engagements in our hands. It allows access to audit files, audit documents, audit workpapers, and client prepared schedules. It improves audit preparation and execution with an automated process, which consequently allows for a increased efficiency, and therefore, resulting in less hours needed to complete the City’s audit while maintaining quality and ensuring all risks identified are properly addressed during the process.

Analytical Procedures
We will use analytical procedures during the planning, performance, and review phases of our audit. We will analyze current and prior-year amounts to ensure changes from year to year are reasonable and proper. Variances will be followed up until we are satisfied that the current-year financial statements are fairly presented. We may also use specific ratio analyses and trend analyses of these ratios as well as budget to actual comparisons.

We will use the many analytic tools available with Teammate Analytics to achieve success in this area. For example, with payroll testing, we are able to use the entire data set to derive employees with excessive overtime and time off. In testing manual journal entries posted we are able to use the entire population based on accounting software report to easily spot outlying entries for further inspection.

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 23
Determining Laws and Regulations that will be Subject to Audit Test Work As part of the risk assessment process, EadiePayne will obtain an understanding of laws, regulations, and provisions of contracts and grant agreements that have a direct and material effect on the determination of financial statement amounts, design tests of compliance with those laws, regulations, and provisions of contracts and grant agreements, and evaluate the results of those tests. Because governments are subject to many laws, regulations, and provisions of contracts or grant agreements, we will identify those that directly relate to specific aspects of the government within the context of our audit objectives.

This process will involve discussions with management, legal counsel, or grant administrators about your compliance requirements and reviewing relevant laws, regulations, contracts, and agreements. In addition, we will review minutes of the City Council and Committee meetings, and staff reports.

Single Audit
A single audit will be performed in accordance with the Single Audit Act and the Uniform Guidance. In the single audit, our goal is to determine whether the City has complied with federal statutes, regulations, and the terms and conditions of federal awards that may have a direct and material effect on each of its major programs. The compliance audit includes gaining an understanding of and testing internal control over compliance for major program. We will use a risk-based approach to determine which federal programs are major programs. Our determination of the programs to audit is based on an overall evaluation of the risks of noncompliance occurring that could be material to the individual federal programs.

For the Single Audit, we will issue the following reports:
p An “in-relation-to” report on the schedule of expenditures of federal awards. p A report on compliance for each major program and on internal control over compliance required by the Uniform Guidance.

The Single Audit will be performed between January and March 2027 with the goal of submitting the single audit package to the Federal Audit Clearinghouse by end of March (9 months after the end of fiscal year).

Additional Services/Reports
The City also seeks additional services from auditors, including:
p Appropriation Limit Calculation Review
p Measure S Agreed-Upon Procedures
EadiePayne will perform these services concurrent with the financial statement audit. In addition, the City requests optional services as follows:
p Preparation of the Cities Financial Transaction Report for the City (due seven months after fiscal year end)
p Preparation of the Annual Streets Report (due December 1st of each year) p Preparation of the Annual Transactions Report for the Public Financing Authority (due seven months after fiscal year end)
EadiePayne will perform these services before the due dates stated above.

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 24
Group Audit
If selected to perform the audits of the City, EadiePayne will serve as the group auditor. Special considerations apply when other auditors perform work on the financial information of component units.

This includes developing an overall group audit strategy, understanding not only the group, but also its component units, and their environment, understanding the component auditor, and determining whether to make reference to the component auditor’s work in the auditor’s report for the group financial statements.

City Staff Requirements
Our audit plan is based on the assumption that the accounting records will be in good order. We expect all elements of the financial statements and schedules to be ready before we start final fieldwork. The general ledger and subsidiary ledgers for receivables and payables should be in balance and cash accounts should be reconciled. Capital assets and the related depreciation expense should be properly recorded. Revenue and expenses/expenditures should be properly accounted for on the full accrual or modified accrual basis as appropriate.

We expect City staff to collaborate with auditors to provide appropriate sufficient evidence to support the City’s financial statements. We will ask City staff to attend meetings, participate in interviews and walkthroughs, answer auditor inquiries, and provide supporting documentation. City staff will also be expected to authorize EadiePayne to obtain information from prior auditors, banks and other financial institutions, attorneys, and other third-parties. We will appreciate your assistance in following-up third- party responses, if necessary.

Furthermore, there should be knowledgeable personnel available to assist us in retrieving documents, answer questions concerning the records, and prepare, under our direction, lists and schedules of certain accounts. We should have reasonable access to the personnel and items that we believe are needed to complete our work.

Finally, management has to designate an individual (preferably within senior management) who possesses suitable skill, knowledge, and/or experience to oversee non-attest services we may have to provide, i.e. ACFR preparation. The City also has to agree to make all management decisions and assume all management responsibilities.

We offer our clients web-based portals that provide a secure, convenient, and easy way to exchange and share files with us. We utilize an electronic Engagement Organizer, in which to place requested data files and other request audit support documents. Access is limited to the personnel assigned to the audit so that the information that is sent to us remains confidential. The Engagement Organizer is more than a PBC list because of features like real-time synchronization, automatic reminders and notifications.

If possible we will request for our staff to have access to your accounting system. This will enable us to drill down on details of transactions without having to go through City staff, saving you and us time.

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 25
New Accounting Pronouncements
With the list of new GASB pronouncements continuing to grow, EadiePayne prides itself in being a resource for its clients in the understanding and implementation of these new standards. EadiePayne understands that the implementation of these pronouncements can be quite an undertaking and is committed to assisting the City through it every step of the way. This will be included in the additional 20 hours of complimentary staff training and technical assistance throughout the year.

The following GASB statements are effective for FY 2026.

Statement No. 103, Financial Reporting Model Improvements This statement improves key components of the financial reporting model to enhance the effectiveness in providing information that is essential for decision making and assessing a government’s account - ability; including improvements to the management’s discussion and analysis (MD&A), required sup - plementary information (RSI), propriety fund statements, unusual/infrequent items, major component unit information and budgetary comparison information.

Statement No. 104, Disclosure of Certain Capital Assets This statement establishes requirements for certain types of capital assets to be disclosed separately in the capital assets note disclosures.

PROPOSED METHOD TO ACCOMPLISH THE WORK (CONTINUED)
CITY OF SAN BERNARDINO | 26

FEE PROPOSAL

Page 23 of 42 ends

VENDOR QUOTE FORM
VENDOR NAME: PHONE:

ADDRESS:

The undersigned, hereby declare that they have carefully examined the location of the proposed work, familiarized themselves with the local conditions affecting the cost of the work, and have read and examined the terms and conditions for the following Project:

FINANCIAL AUDITING SERVICES RFP F-25-1029
The undersigned, hereby propose to furnish all labor, materials, equipment, tools, transportation, and services, and to discharge all duties and obligations necessary and required to perform and complete the Project in strict accordance with the Vendor Pri ce Quote for the ELECTRONICALLY SUBMITTED TOTAL VENDOR QUOTE PRICE.

Proposed Costs for the Fiscal Year ending June 30th
ITEM NO. DESCRIPTION 2026 2027 2028 2029 2030
1 City Audit & Financial Statements
(excludes preparation of ACFR)
2 Management Letter (included in item no. 1)
3 Single Audit (per major program)
4 Appropriations Limit Calc

TOTAL VENDOR QUOTE
Should the proposer be requested to perform additional finance related services, please list the proposed positions and hourly rate:

PERSONNEL SPECIFY TITLE & POSITION ASSIGNED HOURLY RATE Audit Partner (or similar)
Audit Manager (or similar)
Auditor (or similar)
Staff Associate (or similar)
I hereby declare under penalty of perjury that the foregoing is true and correct.

SUBMITTED BY: TITLE: ____
(Authorized Representative Signature)
PRINT NAME: CONTRACTOR LICENSE NO: __ __
(If Applicable)
CLASSIFICATION: DIR REGISTRATION NO: __ _
Eadie and Payne, LLP
3880 Lemon St., Suite 300, Riverside, CA 92501
951-241-7800
$91,250
10,000
102,250
Other Services
1,000
- - - - -
$93,990
10,300
105,320
1,030
$96,810
10,610
108,480
1,060
$99,710
10,930
111,730
1,090
$102,700
11,260
115,080
1,120
$4,510
5,000
$4,650
5,150
$4,790
5,300
$4,930
5,460
$5,080
5,620
We will provide an additional 20 hours of complimentary staff training and technical assistance throughout the year. 3,000
17,510
5,000
3,090
18,040
5,150
3,180
18,570
5,300
3,280
19,130
5,460
3,380
19,700
ITEM NO. DESCRIPTION 2026 2027 2028 2029 2030
1 Measure S Agreed Upon Procedures
2 City's SCO Report
3 PFA's SCO Report
4 City's Streets Report
TOTAL
5,620
CITY OF SAN BERNARDINO | 27

FEE PROPOSAL

Page 23 of 42 ends

VENDOR QUOTE FORM
VENDOR NAME: PHONE:

ADDRESS:

TOTAL VENDOR QUOTE
Should the proposer be requested to perform additional finance related services, please list the proposed positions and hourly rate:

SUBMITTED BY: TITLE: ____
(Authorized Representative Signature)
PRINT NAME: CONTRACTOR LICENSE NO: __ __
(If Applicable)
CLASSIFICATION: DIR REGISTRATION NO: __ _

Page 23 of 42 ends

VENDOR QUOTE FORM
VENDOR NAME: PHONE:

ADDRESS:

TOTAL VENDOR QUOTE
Should the proposer be requested to perform additional finance related services, please list the proposed positions and hourly rate:

SUBMITTED BY: TITLE: ____
(Authorized Representative Signature)
PRINT NAME: CONTRACTOR LICENSE NO: __ __
(If Applicable)
CLASSIFICATION: DIR REGISTRATION NO: __ _
Engagement Partner/ Technical Reviewer
Senior Manager
Senior Auditor / In-Charge
Staff
Clerical Staff
300
250
125
110
75 $

Page 23 of 42 ends

VENDOR QUOTE FORM
VENDOR NAME: PHONE:

ADDRESS:

TOTAL VENDOR QUOTE
Should the proposer be requested to perform additional finance related services, please list the proposed positions and hourly rate:

SUBMITTED BY: TITLE: ____
(Authorized Representative Signature)
PRINT NAME: CONTRACTOR LICENSE NO: __ __
(If Applicable)
CLASSIFICATION: DIR REGISTRATION NO: __ _
Partner
Eden C. Casareno

Page 23 of 42 ends

VENDOR QUOTE FORM
VENDOR NAME: PHONE:

ADDRESS:

TOTAL VENDOR QUOTE
Should the proposer be requested to perform additional finance related services, please list the proposed positions and hourly rate:

SUBMITTED BY: TITLE: ____
(Authorized Representative Signature)
PRINT NAME: CONTRACTOR LICENSE NO: __ __
(If Applicable)
CLASSIFICATION: DIR REGISTRATION NO: __ _
Other
CITY OF SAN BERNARDINO | 28

Page 24 of 42 ends

ACKNOWLEDGEMENT OF INSURANCE REQUIREMENTS
VENDOR NAME: PHONE:

ADDRESS:

The Proposer shall demonstrate the willingness and ability to provide the required insurance coverage as set forth in the City requirements within ten (10) calendar days of notification of selection for contract award. The insurance requirements are detailed below:

MINIMUM INSURANCE REQUIREMENTS
FINANCIAL AUDITING SERVICES RFP F-25-1029

COVERAGE TYPE MINIMUM POLICY LIMITS
Commercial General Liability $2,000,000 per occurrence/$4,000,000 aggregate for bodily injury, personal injury,
and property damage
Automobile Liability $1,000,000 per occurrence for bodily injury and property damage
Employer’s Liability $1,000,000 per occurrence
Professional Liability $1,000,000 per claim and aggregate (errors and omissions)
Cyber Liability $1,000,000 per occurrence and aggregate By signing below, the Proposer acknowledges that they have reviewed the City’s insurance requirements and confirm their ability to meet these requirements within the specified timeframe.

SUBMITTED BY: DATE: ___________________
(Authorized Representative Signature)
PRINT NAME: TITLE: ___________________

INSURANCE
Eadie and Payne, LLP
3880 Lemon St., Suite 300, Riverside, CA 92501
951-241-7800
June 20, 2025
PartnerEden C. Casareno

CITY OF SAN BERNARDINO | 29

LITIGATION
None.

CITY OF SAN BERNARDINO | 30

OTHER INFORMATION
Demonstration of record of staffing tasks efficiently and completing projects on time and within the allocated budget
EadiePayne has a longstanding reputation for delivering high-quality audit and tax services on time and within budget. Our internal workflow systems allow us to efficiently assign tasks based on staff specialization, ensuring each phase of the engagement is completed without delay. For example, in our multi-year engagement with the City of Oxnard, we consistently met all reporting deadlines while staying under budget by utilizing proactive planning.

Description of community involvement
EadiePayne is deeply committed to supporting the Inland Empire community. Our team members regularly participate in local volunteer initiatives, student mentorship programs, and university “Meet the Firm” events at institutions such as Cal Baptist, UCR, and Cal Poly Pomona. We are also actively involved in community service efforts, including Inland Action advocacy initiatives, Feeding America food drives and the Keep Riverside Clean and Beautiful program through the Greater Riverside Chambers of Commerce.

Description of any previous involvement with the City
EadiePayne previously assisted the City of San Bernardino’s auditor by providing audit and related services to the City’s successor agency during the dissolution of its former redevelopment agency.

This engagement gave us direct experience supporting the City during a critical transitional period and enhanced our familiarity with its financial reporting environment and internal processes.

A statement that the Proposer has no conflicts of interest in connection with providing the Services
EadiePayne has no conflict of interest in providing this service to City of San Bernardino. We agree to give the City written notice of any professional relationships entered into during the period of this agreement that could constitute a conflict of interest.

CITY OF SAN BERNARDINO | 31

CERTIFICATION OF PROPOSAL
The undersigned hereby submits its proposal and, by doing so, agrees to furnish services to the City in accordance with the Request for Proposal (RFP), and to be bound by the terms and conditions of the RFP.

Eden C. Casareno
Engagement Partner / Partner-in-Charge of Attest
Office Phone: (951) 241-7805
Email: [email protected]

CITY OF SAN BERNARDINO | 32
Our peer review letter dated October 7, 2022 expressed an opinion that the system for quality control for the auditing practice of EadiePayne met the objectives established by the AICPA. The quality control review included a review of specific governmental audit engagements performed under Government Auditing Standards and the Single Audit Act.

The firm is undergoing peer review in July 2025 and anticipate that the peer review report will be issued in August 2025.

The firm has had no federal or state desk reviews or field reviews of its audits during the past three (3) years. Neither had the firm any disciplinary action taken or pending against it during the past three (3) years with state regulatory bodies or professional organizations.

PEER REVIEW
CITY OF SAN BERNARDINO | 33

APPENDICES
Cities Served
City of Barstow | City of Compton | City of Eastvale | City of Huntington Park | City of Industry | City of Montebello | City of Moreno Valley | City of Riverside | City of Oxnard | City of San Juan Capistrano | City of South Pasadena | City of Stockton
Water Entities Served
Big Bear Municipal Water District | Cedarpines Park Mutual Water Company | Fontana Union Water Company | Riverside Highland Water Company | Riverside Public Utilities | San Bernardino Valley Water Conservation District | San Gorgonio Pass Water Agency | Twentynine Palms Water District | West Valley Water District
Special Districts & Joint Powers of Authorities Served
County of San Bernardino Special Districts | Hesperia Recreation and Park District | Inland Empire Resource Conservation District | Inland Valley Development Agency | Law Library for San Bernardino County | Orange County Public Law Library | Riverside County Community Action Partnership | Riverside County Law Library | Riverside County Regional Park & Open Space District | Riverside County Transportation Commission | San Bernardino Public Safety Authority | San Bernardino Regional Emergency Training Center | Wrightwood Community Services District Counties Served
County of Los Angeles | County of San Bernardino Auditor-Controller/Treasurer/Tax Collector | County of Riverside | County of San Bernardino Department of Behavioral Health | County of San Bernardino Purchasing Department | Riverside County Department of Public Social Services | Riverside County Sheriff’s Department | Successor Agency to the County of San Bernardino CITY OF SAN BERNARDINO | 34
STATEMENT OF “NO DEVIATIONS FROM RFP”
In the submission of this proposal in response to the Request for Proposal (RFP), EadiePayne hereby certifies that it acknowledges and accepts all terms and conditions outlined in the RFP, including the Agreement. EadiePayne affirms that no exceptions or deviations have been taken, and in the absence of any such exceptions, explicitly states its adherence to all terms and conditions, including those related to insurance and indemnification as detailed in the proposed Agreement.

Mayor and City CouncilMarch 4, 2026

Mayor and City Council
March 4, 2026