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Attachment A - Forensic Audit - Ryland Strategic Consultant

Council Audit Committee
March 16, 2026

Document
Attachment A - Forensic Audit - Ryland Strategic Consultant
Meeting
March 16, 2026
Body
Council Audit Committee
Pages
2
Original file
6.4 MB
Text extracted from the city's file for reading and search. Open the original on legistar1.granicus.com. That file is the official record.

MEMORANDUM
May 5, 2025
TO: STEVE COLANGELO, INTERIM CITY MANAGER
FROM: ROSEMARY RIVAS, DEPUTY CITY' MANAGER
SUBJECT: REQUEST APPROV AL TO ENTER INTO A CONTRACT WITH RYLAND

STRATEGIC BUSINESS CONSULTING GROUP
Administrative Services requests approval to enter into an agreement with Ryland Strategic Business Consulting Group to conduct a forensic examination of City Finances Purpose: To conduct a complete forensic examination of City finances. * The consultant will conduct a forensic examination on city finances for fiscal years 21-22, 22-23, 23-24, 24-25 with a focus on internal controls, segregation of duties, policy compliance, and state, federal, and local regulations. * The consultant will conduct a forensic examination and identify all transactions an allocations associated with:
o Measure A Fund - assess the allocation and use of Measure A funds, ensuring compliance with voter intent and financial transparency. o New City Hall Buildings (Water Towers) - will cover all transactions related to these buildings, starting from the initial purchase, any rental income collected before construction, and all expenditures throughout the ongoing construction process.

The Interim City Manager and Rosemary Rivas met with Robert Half, RGS, Tri- Group, and Ryland to discuss the services they provide. The City entered into contracts with Robert Half for MUNIS Support, RGS for Payroll support, Tri-Group for the efficiency Study, and Ryland for interim CFO support services. When the Council requested a forensic audit be conducted, we inquired as to which existing vendor could be used if we expanded their scope. In meeting with these vendors to discuss services, Ryland was able to provide forensic audit services. This contract will allow them to move forward with the forensic examination while continuing to work in ASD and with staff to review processes and accounts.

Project Cost:

The time to complete this project will be approximately eight months with an estimated cost to remain under $99,000. Funding is available in account 2010-000-630006-100- 000-10-20-000-000-
If you have any questions, please contact Rosemary Rivas at (209) 937-8838.

ATTACHMENT A
Ryland Forensic Examination
May 5, 2025

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Rosemary Rivas
Deputy City Manager
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