EXHIBIT A Page 1 of 2
EXHIBIT A
MAYOR AND CITY COUNCIL FINDINGS
The Mayor and City Council (“Council”) of the City of San Bernardino (“City”) hereby finds and determines as follows:
A. The City possessed legal authority to procure the professional auditing services that are the subject of this Resolution.
B. Rogers, Anderson, Malody & Scott, LLP (“RAMS”) performed the additional Measure S audit services requested by the City, and the City accepted and received the benefit of those services.
C. The compensation authorized by this Resolution represents the reasonable value of professional services actually received by the City and serves a valid municipal and public purpose.
D. Payment authorized by this Resolution does not constitute a gift of public funds within the meaning of the California Constitution (Section 6 of Article XVI) because the City received adequate consideration in the form of valuable professional auditing services.
E. The failure to obtain approval of an amendment increasing the authorized not-to-exceed amount of the professional services agreement with RAMS dated July 1, 2025 ("PSA"), before the additional services were performed constituted a procedural procurement defect and was not intended to circumvent the City's procurement requirements or approval authority.
F. Because the PSA expired on June 30, 2026, it cannot be retroactively amended or extended to authorize services previously performed. Ratification is therefore the appropriate mechanism to authorize payment for the reasonable value of services actually received by the City.
G. Ratification pursuant to this Resolution authorizes payment only for the additional professional auditing services performed in excess of the PSA's authorized compensation and does not revive, amend, renew, or extend the PSA.
H. This Resolution authorizes payment only for the reasonable value of the additional professional auditing services previously performed and accepted by the City, and does not authorize any future professional services or create any continuing contractual relationship between the City and RAMS.
I. This Resolution is intended to resolve the specific circumstances presented and shall not establish precedent or create an exception to the City's Charter, Municipal Code, Purchasing Policy, or other applicable procurement requirements.
EXHIBIT A Page 2 of 2
J. The Council further finds that ratification of the completed professional auditing services and authorization of payment for those services are necessary, appropriate, and in the best interests of the City because: (1) the City requested and received the benefit of the additional services; (2) payment reflects the reasonable value of those services; and (3) ratification provides the most legally appropriate mechanism for authorizing payment following expiration of the PSA.