Count on us.
CITY OF STOCKTON, CA
Internal Auditing Services Technical Proposal
NOVEMBER 20, 2025
RFP #PUR 26 -016
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1 Cover letter
November 20, 2025
M
r. Jason Farrow
Procurement Specialist
City of Stockton CA
425 N. El Dorado Street,
Stockton, CA 95202
Dear Mr. Farrow and members of the Evaluation Panel,
On behalf of our colleagues at Plante & Moran, PLLC (“Plante Moran”), we are pleased to present our qualifications to provide comprehensive internal auditing services to the City of Stockton, CA (“the City”) in response to RFP #PUR 26-016. We appreciate the opportunity to support the City in its ongoing commitment to strong governance, transparency, and operational excellence.
Plante Moran, a nationally recognized audit and consulting firm, offers extensive experience in internal audit, risk management, and governance for local municipalities. Our team brings over a half a century of expertise serving public sector organizations. We understand the City’s need for comprehensive internal auditing services. Our tailored approach aligns with GAGAS, IIA, and the COSO framework. To meet your needs, we’ve assembled a team of public sector specialists committed to delivering high- quality, efficient service, allowing you to stay focused on serving your community.
KEY MEMBERS
You will be served by the following team members.
• Troy Snyder, CICA – Engagement Partner
• Matthew Bohdan, CPA, CIA – Colleague Partner
• Eric Conforti, CPA, CFE – Principal
• Kyle Miller, CISSP, CISA, CDPSE, QSA – Principal
• Caroline Main, CIA – Senior Manager
• Sarita Crowley, CPA – Senior Manager
• Bailey Kahl-Wu, CPA - Manager
• Noah Nicklin, MBA – Senior Consultant
In addition, consistent with our one-firm-firm philosophy, Plante Moran offers seamless access to specialized expertise across all offices without geographic or billing barriers. As project needs evolve, we will present the City with bios and resumes for additional staff based on the scope of each individual project, ensuring the right resources are available at the right time.
MAIN POINT OF CONTACT
Name Troy Snyder
Address 3000 Town Center, Suite 100, Southfield, MI 48075 E-mail Troy.Snyder@p lantemoran.com
Telephone number 248-223-3 273
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2 SUMMARY OF THE CONSULTANT’S EXPERIENCE AND QUALIFICATIONS Our dedicated Risk and Accounting Advisory Services (RAAS) team offers expertise that is directly aligned with the City of Stockton’s Scope of Work. We routinely deliver independent internal audit and consulting services in accordance with Generally Accepted Government Auditing Standards (GAGAS), lead comprehensive citywide risk assessments, conduct internal control and performance audits, and support the administration of ethics and fraud hotlines. Our specialists bring deep experience in municipal internal audit, enterprise risk management, compliance, and operational improvement. As outsourced or co-sourced City Auditors, we have partnered with city councils and audit committees to provide high-quality, risk-based audit plans, actionable recommendations, and transparent reporting, helping our clients strengthen controls and enhance accountability.
We know you have many options when selecting a professional services firm, and Plante Moran stands apart from the competition. Our commitment to the City includes the following unique expertise and approach we’ll take to serving you.
The expertise we bring.
• Plante Moran is a nationally recognized professional services firm with over 100 years of experience and a robust public sector practice serving more than 1,700 municipal and governmental entities across the United States. Our team brings extensive experience in internal audit engagements with public sector entities, including municipalities, authorities, and state agencies. We understand the unique governance, compliance, and operational challenges faced by organizations like the City and are well-positioned to deliver independent, objective internal audit services aligned with professional standards and applicable laws. We are confident in our ability to meet and exceed the requirements outlined in the RFP, including strengthening internal controls, improving risk management practices, and enhancing operational efficiency. Our longstanding commitment to the public sector reflects deep institutional knowledge and a proven ability to deliver value-driven solutions in complex regulatory environments. • Long-term commitment. Plante Moran’s ownership model keeps all operating capital within the firm, managed by our equity partners. We do not pursue private equity investment, ensuring our loyalty remains with clients and staff—not outside investors. Unlike private equity firms, which often have short-term horizons, our firm is committed to long-term stability and trusted advisory relationships, looking ahead to the next century of service. • We have been responding to California’s unique needs for almost 25 years. We serve over 600 clients in California and understand the challenges specific to the state. These challenges include staffing challenges, California’s unique regulatory environment, and a deep familiarity with the spectrum of various local needs experienced by different communities. Our existing relationships with clients and vendors in the California marketplace strengthen our understanding of the business and regulatory trends occurring in the state.
• Recognized leaders in internal controls risk management. Your colleague partner Matthew Bohdan serves on the Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government. In this role, Matt helped revise and update the “Green Book,” which sets the standards for effective internal controls for federal agencies. • We aim to serve you holistically. Our “one-firm” firm approach is different than all other firms of our size — and our clients reap the benefits. As your needs change or new concerns arise, you’ll have easy access to subject matter and technical experts across our firm. Office-level profit centers will not be a barrier to answers or resources. We collaborate across the firm, ensuring the City is being served by industry experts, and collaborate with each of our service lines.
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3 The approach we’ll take to serving you.
• Senior-level involvement. Your engagement will include a high degree of partner involvement. As part of our client service strategy for the City, this model of colleague partnering ensures you receive more expert, well-rounded thinking by offering a fresh set of eyes to ensure all issues are addressed and all your needs are met – at no additional cost to the City. • We take leadership and ownership of the project’s success. Our service model fosters collaboration, clear accountabilities, exceptional responsiveness, and staff continuity, recognizing these as essential for overall engagement success. To deliver the best possible service to the City, our professionals work cohesively as a team to address findings promptly, ensuring all deadlines for implementing recommended changes are met.
• Our promise of excellence. Our commitment to our people – our staff, our clients, and our clients’ communities – stands as the cornerstone of our 100-year legacy, and our mission and vision statements reflect our unwavering pledge to time-tested values. • High-touch service 24/7, by providing your team with:
Periodic and recurring check-in meetings and continuous accessibility year-round — we’re there when you need us, and we never charge for routine calls and questions Significant upfront investment — on our dime, not yours — in getting to know the City, proactively addressing your unique needs, and ensuring minimal interruption to your staff Capacity for engagement team members to work on-site or remotely to adapt to your preference We understand that the City is seeking a partner who can serve as the designated City Auditor, conduct risk-based audits, administer the Ethics, Fraud, Waste, and Abuse Hotline, and provide timely, actionable reporting to the Council Audit Committee and City Council. Our approach is rooted in best practices, including risk-based planning, collaborative communication, and a structured audit methodology. We are committed to delivering high-quality, independent audit services that provide meaningful insights and support the City’s strategic goals.
ADDENDUM ACKNOWLEDGEMENT
Plante Moran acknowledges receipt of Addendum No. 1 and Addendum No. 2 to RFP PUR 26-016.
PROPOSAL VALIDITY
Plante Moran affirms that the proposal and all its contents, including the fee proposal, are valid for a period of 120 days.
Thank you for considering our proposal. We look forward to the opportunity to partner with the City of Stockton to advance its mission and strengthen its internal auditing function.
Sincerely,
Troy Snyder, CICA Matthew Bohdan, CPA, CIA
Engagement Partner Colleague Partner
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4 Table of contents
Cover letter .............................................................................................................................. 1 Our answers to your questions ....................................................................................... 5
5.1 Qualifications and experience ................................................................................... 6
5.2 Method of approach ................................................................................................ 22 Forms ................................................................................................................................... 39 Section 8 Form – Proposal documents ............................................................................ 40 Attachment B – Proponent’s covenant ............................................................................ 41 Attachment C – Non-Collusion Affidavit ......................................................................... 42 Attachment D – Agency Reference List ........................................................................... 43 Attachment E – Certification of Financial Condition ..................................................... 44 Attachment G – Subcontractor List ................................................................................. 45 Attachment H – Exceptions ................................................................................................ 46 Attachment I – Addendum No. 1 ..................................................................................... 49 Attachment II – Addendum No. 2 .................................................................................... 50 Appendix ............................................................................................................................. 59 “One-firm” firm approach and how we serve the public sector ..................................... 60 Experience responding to California’s unique needs........................................................ 61 Get to know more about Plante Moran ............................................................................ 64
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5 Our answers to your questions
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6 5.1 Qualifications and experience
(5.1.1) Describe how your firm is organized, noting major divisions and any parent/holding companies, as well as a brief history of the firm, and all personnel potentially to be involved in the project, including all sub-consultants. Designate the Principal in Charge and other key personnel. Include résumés. Also, provide a description of the experience your firm has had with similar processes.
Firm overview
For over 100 years, we’ve provided our clients with advisors, ideas, and breakthrough strategies they can count on.
We are the 13th largest certified public accounting and management consulting firm in the nation. Our firm specializes in financial, compliance, human capital, operations improvement, strategic planning, technology selection and implementation, and wealth management services.
Fast facts
1924
Year founded
3,900+
Staff
400+
Partners
25 Offices worldwide
50 States with clients
150+
Countries where
we’ve served clients
45+
Services available
25+
Industries served
A better approach to client service, over
100 years in the making. Plante Moran’s
founders had a vision: “to create a people
firm disguised as an accounting firm.”
Now, 100 years later, we’re fully invested in taking that legacy into the future, moving forward together with
our clients. When you work with our team, you can
count on us to see the story behind the numbers and
deliver relationships beyond results.
Learn more about our story — and
what it means for our clients — at
plantemoran.com/count-on-us.
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7 We have been recognized by numerous organizations, including FORTUNE magazine’s list of the “100 Best Companies to Work For” for the 27th consecutive year. Additionally, we have been recognized at the national and local levels for innovative workplace programs that encourage professional growth and work-life balance for our staff. For a full list of our rankings and recognitions, please visit this link.
Plante Moran is a professional limited liability company (PLLC). Plante Moran is one hundred percent owned by P&M Holding Group, LLP, which is 100% owned by the individual equity partners.
Firm history: Timeline of significant milestones
Many organizations hire us for expertise or a solution, but they stay with us for the personal relationships, high quality, and dedication they can’t get from any other advisor.
Our clients and staff are the story of Plante Moran’s journey. The timeline below shows key events in our firm’s history of growth.
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8 Our partnership model: A legacy of personal investment As you evaluate advisory firms, it might feel like your future hangs in the balance.
What does your choice say about where your organization is headed? You might think you have to decide between firms that are stable
or adaptive, reliable or innovative —
but our 100-year history has shown us that you don’t. In our experience, business continuity and succession planning are what inspire growth and adaptation; neither benefit is achieved at the other’s expense.
This is made possible because of our
ownership structure: 100% of the capital used
to finance our firm’s operating activities is
maintained within our organization by our
equity owners. The success of this model is why
we’ve chosen not to entertain the idea of
private equity investment: our responsibility
has been and always will be to our clients and
staff, not outside investors or shareholders.
The Plante Moran model:
leadership succession plus
strategic direction to respond to
change, while keeping our
culture intact.
Is our model right for you? See the benefits for yourself.
Independent
decision-
making
The leaders of our firm — our partners — control its strategic direction. While firms with private equity ownership must answer to outside investors, and focus on meeting their demands and expectations, Plante Moran is independent. With our team, you’ll have confidence we’re working in your best interest to earn your trust and retain your business.
Long-term
commitment
A private equity firm typically looks to sell off investments within five to seven years, on average, meaning that accounting and consulting firms within their portfolio face an uncertain future. We never settle for this short-sighted view.
We were founded 100 years ago; now, we’re looking ahead to the next century and how our commitment to being trusted advisors will help us — and our clients — get there.
Innovation
plus quality
Advanced technologies are revolutionizing professional services firms — but only when they’re adopted wisely. We thoroughly evaluate new technology and its potential impact on our clients, staff, data security, training, and quality.
Then, we use this long-term focus to make the best innovation decisions.
Holistic
service
Our strategy is to continue building a firm that provides a wide breadth of services, including assurance, tax, consulting, and wealth management. With the capabilities to advise you across all areas of your organization, Plante Moran is truly the best choice to help you achieve your business goals.
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9 Your engagement team
Plante Moran’s greatest asset is our people — not just their knowledge, but also their integrity and their commitment to our clients, staff, and communities. Our philosophy for staffing your engagement is simple: find the best people with the most relevant experience and balance the team with varied ways of thinking that complement one another. Troy will serve as your senior representative to be assigned the powers and duties of the City Auditor under this agreement. He is joined by a strong team with deep internal audit expertise to serve the City.
We have structured our team to deliver the specialized knowledge and personal fit you deserve. Each person serves a necessary role in the engagement and is experienced in serving clients like you.
Education
B.S.C. in telecommunications
from Ohio University.
Professional memberships,
certifications, and
affiliations
Member of the Institute of
Internal Auditors (IIA)
Certified Internal Controls
Auditor
Yea rs of Experience
40 years
Troy Snyder, CICA
Engagement Partner, Risk & Accounting Advisory Services Project Responsibilities and Role
When the City needs an answer, Troy, the Partner in Charge, is your first call. His primary goal is to make sure we look out for your interests proactively, respond to your questions promptly, meet all deadlines, ensure no surprises, and value your time.
Summary of experience
Troy is a partner with Plante Moran’s Risk and Accounting Advisory Services practice. He specializes in internal audit, regulatory compliance, and operational and information technology audits. Troy focuses on finding solutions for clients that ensure compliance while maximizing efficiency.
Troy has an extensive background in the recommendation and implementation of appropriate solutions for governance, risk, and control strategies across the K-12, municipal government, and utility sectors.
His primary focus is on delivering exceptional services to my clients, which includes two of the largest school districts in the United States.
Troy’s business approach is always doing the right things for our clients and people, and being responsive.
Relevant experience
• Been involved in numerous internal audit functions in setting up internal audit departments
• Lead internal audit teams to execute through audit plan • Frequently presenting status and issues to audit committees and boards • Provide Executive Internal Audit Leadership for organizations in the execution of risk assessments, internal audits, and presentations to management.
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10 Education
Masters of Business
Administration from Walsh
College of Accountancy and
Business Administration
Bachelor of Business
Administration with a
concentration in finance
from Grand Valley State
University
Professional Registrations
and Memberships
Certified Public Accountant
(CPA)
Certified Internal Auditor
(CIA)
Member of the American
Institute of Certified Public
Accountants (AICPA)
Member of the Institute of
Internal Auditors (IIA)
Member of Michigan
Association of Certified
Public Accountants (MICPA)
Member of Association of
Local Government Auditors
(ALGA)
Yea rs of Experience
18 years
Matthew Bohdan, CPA, CIA
Colleague Partner, Risk & Accounting Advisory Services
Project Responsibilities and Role
I will bring a fresh perspective to your engagement in my role as your colleague partner. While I will be aware of all significant aspects of your engagement, you won’t see me as often as your engagement partner. This is intentional, as I can play a more valuable role in finding efficiencies, mining ideas, and delivering first-class service from an objective viewpoint.
Summary of experience
Matt has over 18 years of public accounting and management consulting experience providing services to public sector clients. His expertise focuses on detailed process and procedure assessment, development and performance of risk assessment, and outsourced / co-sourced internal audit services. He also has extensive experience with data analytics, including building analytical tools and dashboards from scratch and advanced financial modeling. In March 2023, Matt was appointed to the US Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government, where he will use his expertise and insight to set and revise standards for effective internal controls at government agencies.
Matt has built deep trusting relationships with our public sector clients through risk assessment and internal control implementation leadership.
Matt helps our clients understand the key aspects of internal control implementation, monitoring the effectiveness of those activities, and reporting results to key organizational decision-makers. Additionally, Matt has provided valuable support to our clients by leading efforts to design and implement grant monitoring procedures and leading a team of specialists in executing timely monitoring efforts.
Relevant experience
• Internal control gap review and implementation of remediation procedures
• Coordination and preparation for audit committee meetings, ensuring timely and effective communication with city staff and elected officials • Business process improvement for organizations in transition and distress
• Development of complex built-from-scratch analytical tools, including custom-developed dashboards for both internal and external use
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11 Education
Bachelor of Arts in
Accountancy from Michigan
State University
Master of Science in
Accountancy from Michigan
State University
Professional training and
affiliations
Certified Public Accountant
(CPA)
Certified Fraud Examiner
(CFE)
Member of the American
Institute of Certified Public
Accountants (AICPA)
Member of Michigan
Association of Certified
Public Accountants (MICPA)
Recently served as the leader
of the Forensic Accounting
Expert Panel and former
Vice-Chair of the Forensic
Accounting Task Force.
Years of Experience
17 years
Eric Conforti , CPA, CFE
Principal, Forensic Accounting Services Group
Project Responsibilities and Role
I will be responsible for monitoring the City’s ethics, fraud, waste, and abuse hotline. Additionally, I will lead the investigative tasks that may be required resulting from hotline tips. I will work closely with the rest of the engagement team to ensure tips are appropriately resolved and communicated to the City.
Summary of experience
Eric specializes in forensic investigations, data analytics, and fraud- focused internal control assessments. He is professionally trained in a variety of interviewing techniques, data analytics, financial record review, online background research, and anomaly detection in supporting documentation. His work has uncovered millions of dollars in losses due to asset misappropriation, contributing to dozens of criminal convictions, tens of millions in civil judgments and settlements, and multiple employee theft-related insurance claims paid to victim organizations.
Eric leads the firm’s public sector forensic practice, dedicating at least 25% of his time to serving governments and K–12 districts.
Relevant experience
• Led over 100 forensic investigations involving asset misappropriation and/or financial statement fraud, including more than a dozen municipal engagements in the past two years.
• Participated in and led numerous admission-seeking interviews, resulting in verbal confessions and signed statements of wrongdoing. • Directed engagements utilizing advanced data analytics tools such as IDEA, Alteryx, and Excel to uncover fraudulent patterns and anomalies. • Delivered fraud awareness training to organizations nationwide, empowering employees to identify and report red flags, which has led to the detection of significant fraud schemes.
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12 Education
Bachelor of Arts in
accounting and information
systems, specializing in
information technology
from Michigan State
University
Certifications and
affiliations
Member of the Information
Systems Audit & Control
Association (ISACA)
Member of the International
Information Systems
Security Certification
Consortium (ISC2)
Certified Information
Systems Auditor (CISA)
Certified Information
Systems Security
Professional (CISSP)
Certified Data Privacy
Solutions Engineer (CDPSE)
Qualified Security Assessor
(QSA)
Years of Experience
13 years
Kyle Miller, CISSP, CISA, CDPSE, QSA
Principal, Cybersecurity Consulting
Project Responsibilities and Role
I will bring information technology general controls, system implementation, and data conversion audit perspectives to each of our project approaches and deliverables, including incorporating cybersecurity considerations into the recommendations.
Summary of experience
Kyle has over a decade of cybersecurity auditing and consulting experience. He also has experience providing IT system implementation, maintenance, and support in a higher education environment. Kyle’s current focus is in providing cybersecurity related audit and consulting services to clients in the public sector where he serves as Plante Moran’s cybersecurity industry champion. He serves as a trusted advisor to many state and local governments, airport, transit agencies, special districts, higher education, and K-12 organizations. Kyle’s focus is on interpreting various information security related standards, frameworks, and regulations (e.g., NIST, CIS, PCI DSS, GLBA, CJIS, FERPA, HIPAA, etc.) and helping organizations understand their overall risk to establish prioritized roadmaps to address that risk. Kyle’s professional certifications include the Certified Information Systems Security Professional (CISSP), Certified Information Systems Auditor (CISA), Certified Data Privacy Solutions Engineer (CDPSE), and Qualified Security Assessor (QSA). He is an active member of the Information Systems Audit and Control Association (ISACA) international volunteer body of committees, working groups, and advisory councils, as well as a member of the International Information Systems Security Certification Consortium (ISC2).
Relevant Experience
• Analysis of information systems
• Execution of information technology control reviews
• Provided IT system implementation, maintenance, and support
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13 Education
Bachelor of Arts in
Economics, University of
Michigan
Professional training and
affiliations
Certified Internal Auditor
(CIA)
Member of the Institute of
Internal Auditors (IIA)
Years of Experience
9 years
Caroline Main, CIA
Senior Manager, Risk & Accounting Advisory Services
Project Responsibilities and Role
I’ll manage the overall engagement, ensuring that our team works collaboratively to ensure seamless service delivery. You will see me regularly as I work with the team. I want to hear what’s going well (or not) and what issues are on your mind.
Summary of experience
Caroline is an experienced internal audit leader with nine years of service to public sector clients. Caroline manages engagement planning and execution, ensuring seamless collaboration and clear communication throughout each project. She is committed to delivering timely, high- quality work products that support clients’ strategic objectives and strengthen accountability. Caroline’s approach emphasizes transparency, responsiveness, and continuous improvement, which are essential qualities for effective internal audit functions. Her expertise includes developing audit plans, supporting implementation of recommendations, and leveraging technology-based solutions to provide actionable insights.
Relevant experience
• Oversees internal audit planning, execution, and client communications • Collaborates working with management to support implementation of audit recommendations, corrective actions, and process improvements • Develops comprehensive audit plans to streamline processes and enhance accountability, ensuring alignment with risk assessments and governance standards.
Education
Bachelor of Science in
Accounting from the
University of South Florida
Professional training and
affiliations
Certified Public Accountant
(CPA)
Sarita Crowley, CPA
Senior Manager, Risk & Accounting Advisory Services
Project Responsibilities and Role
My primary goal is to make sure we look out for your interests proactively, respond to your questions promptly, meet all deadlines, and ensure no surprises. I bring my expertise to internal audit and support the team throughout the engagement.
Summary of experience
Sarita is an experienced risk and control advisor with a strong background in compliance and operational audits. Her expertise includes business and general IT process assessments for a wide range of clients spanning across small-to-large sizes, industries, and organizational structures.
She prides herself on tailoring each engagement and providing results that meet her clients’ unique needs. She takes a personal approach by collaborating with clients, conducting a comprehensive risk assessment, and identifying an ideal, efficient internal control structure. Sarita is
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14 Member of the Institute of
Internal Auditors (IIA)
Years of Experience
15 years
passionate about supporting continuous improvement initiatives that align with organizational goals and drive cross-functional success.
Relevant experience
• Leads internal audit projects for organizations, with a focus on optimizing processes and ensuring effective risk management through innovative, data-driven solutions
• Recognized for a transparent and responsive approach to finding remediation and resolution
• Skilled at fostering collaboration between audit teams and client management
Education
Bachelor of Science in
Accounting from Oakland
University
Bachelor of Science in
Finance from Oakland
University
Professional Registrations
and Memberships
Certified Public
Accountant (CPA)
Member of the Institute of
Internal Auditors (IIA)
Member of Michigan
Association of Certified
Public Accountants (MICPA)
Member of Association of
Local Government Auditors
(ALGA)
Years of Experience
7 years
Bailey Kahl-Wu, CPA
Manager, Risk & Accounting Advisory Services
Project Responsibilities and Role
Working closely with Caroline, Sarita, and Noah, I will serve as the dedicated Project Manager, ensuring that our team works collaboratively and will be responsible for execution in accordance with our proposed timeline and plan we set with you.
Summary of experience
With over seven years of experience in consulting and public accounting, Bailey is a trusted advisor in delivering comprehensive internal audit services, risk and internal control assessments, segregation of duties analyses, and enterprise risk management support. She brings deep expertise in serving a diverse range of public sector clients—including states, counties, municipalities, and school districts—tailoring her approach to meet their unique operational and compliance needs.
Bailey’s core responsibilities include managing the day-to-day execution of audits and assessments, serving as the primary client liaison, and offering strategic guidance on internal control enhancements in an ever- evolving risk landscape. A recognized thought leader in her field, Bailey frequently presents on internal audit and control topics at industry conferences and training events.
Relevant experience
• Leads the execution of internal audits and risk assessments for a wide variety of processes
• Conducts internal control assessments for financial, operational and compliance process areas, such as financial reporting, city fleet operations and city commission policy compliance
• Conducts follow-up to verify implementation of corrective actions and prepares clear, timely reports for audit committees
• Leverages expertise in Alteryx, Tableau, and Power BI to enhance data analysis and visualization, driving more effective risk management and remediation progress tracking
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15 Education
B.B.A. and M.B.A., with
concentrations in finance,
Wayne State University
Professional training and
affiliations
Member of the Institute of
Internal Auditors (IIA)
Years of Experience
3 years
Noah Nicklin, MBA
Senior Consultant, Risk & Accounting Advisory Services
Project Responsibilities and Role
As a senior on the team, I will be responsible for the day-to-day fieldwork for this engagement. Bailey and I will work together to gain a deep understanding of your processes and controls, communicate with the City on a regular basis, and execute the risk assessment, audits, and follow-up remediation and reporting.
Summary of experience
Noah has supported our team in a wide range of experiences in the field of internal audit engagements for public sector organizations. His experience includes conducting risk-based audits, evaluating internal controls, and performing operational reviews for municipalities and governmental entities. Noah is skilled in developing audit plans, assessing compliance with policies and regulations, and providing actionable recommendations to strengthen governance and accountability.
In addition to his varied experience, Noah is adept at using analytic automation platforms like Alteryx, Power BI, and Tableau. These platforms facilitate efficient data collection, preparation, and blending. The processed data is subsequently utilized to establish best practices and to oversee the execution of audit implementation plans.
Relevant experience
• Conducts internal control audits and risk assessments for municipalities and departments
• Collaborates with city leadership and staff to identify high-risk areas and implement best practices
• Utilizes data analytics to support performance audits and fraud detection
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16 Risk, internal controls, and accounting advisory services Our experienced consultants are prepared to help you
achieve key business objectives across all facets of internal auditing, including operational and performance audits, citywide risk assessments, and strengthening internal
controls. By understanding these interdependencies, we’ll offer a holistic service approach to the City.
Our team is a blend of risk management professionals with specializations across various process areas for
municipalities, including financial, operational, compliance, and governance. This benefits our clients because we hit the ground running and consistently apply our experience to identify and implement operational efficiencies for our clients.
Practice profile
Internal control and risk consulting expertise and capabilities:
• Internal audit co-sourcing and outsourcing
• Management of internal audit departments
• Internal control audits
• Developing risk assessment models
• Enterprise risk management (ERM)
• Organization risk assessments
• Follow-up and remediation support
• Establishing ethics hotlines
• Design and operating effectiveness testing
• Business process design, re-engineering, and implementation
13+
Average years of staff
experience providing
risk and accounting
advisory services
100+
Consulting and IT
professionals providing risk
and accounting advisory
services
Team members are credentialed
in one or more of the following:
• CPA – Certified Public
Accountant
• CIA – Certified Internal Auditor
• CFM – Certified Financial
Manager
• CICA – Certified Internal Control
Auditor
• CISA – Certified Information
Systems Auditor
• CFE – Certified Fraud Examiner
• MBA – Master’s in Business
Administration
• MPA – Master of Public Policy
Analysis and Administration
• PMP – Project Management
Professional
20+
Countries where we
serve risk and
accounting advisory
clients
$300M –
$5B+
Range of revenue for clients
served
300+
Risk and accounting
advisory services clients
125+
Publicly traded risk and
accounting advisory clients
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17 Governmental experience that’s beyond the expected
When we serve governmental entities, assessing compliance is just the first step. As the City’s advisor, we’ll translate our expertise into solutions, helping you streamline operations, contain costs, and stay ahead of the curve. Why? It’s simple: Investing in our clients means investing in the future of our communities.
What our practice looks like
500+
Governmental clients, including:
• Local government
• Airports
• Transportation organizations
• Authorities
• Special districts
• State agencies
• Utilities
750+
Annual Comprehensive Financial
Report (ACFR) audits conducted in the
past 25 years whereby the ACFRs have
received the GFOA’s Certificate of
Achievement for Excellence in
Financial Reporting
600+ Single audits performed annually
45+ States with public sector clients
1,700+ Public sector clients served 250+
Staff dedicated to serving
governmental clients
1,300+ GASB entities served 25+
Partners dedicated to serving
governmental clients
75+ Years serving government entities $12B Federal expenditures audited per year
How we stand apart from the competition
When it comes to serving municipalities and government entities, the Plante Moran difference can be boiled down to two key factors:
Our governmental clients are
served by professionals who
have made the public sector a
focus of their careers.
Our firm is unmatched in the
level of research we conduct
on challenges facing
governmental leaders.
Because our firm is organized by industry (not by office or region), you’ll always be served by specialists who
have already served many governmental entities,
including cities and counties, municipal operations, water and sewer authorities, transit authorities, state
government agencies, and public library systems.
Our active involvement in government associations —
along with our firsthand experience serving a large,
diverse client base — is at the heart of our technical
expertise. We pass on what we learn to our staff in the form of internal training seminars and to our clients
through our webinars, white papers, and toolkits.
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18 We don’t just participate — we lead
We take our commitment to the public sector industry very seriously. We are heavily involved in the following professional organizations. We pass on what we learn from this involvement to our staff in the form of internal training seminars and to our clients through our webinars, whitepapers, and toolkits.
Colleague partner — Matthew Bohdan serves on the Comptroller General’s Advisory Council on Standards for Internal Control in the Federal Government. In this role, Matt helps revise and update the “Green Book,” which sets the standards for effective internal controls for federal agencies.
Founding member of the Governmental Audit Quality Center (GAQC) Participate in federal single audit roundtable with invited members from GAO, OMB and various federal agencies
Past Chair of the American Institute of CPAs (AICPA) in 2008 Plante Moran Principal Sadie Mayle currently serves on the GAQC Executive Committee
Propose changes to Governmental
Accounting Standards Board (GASB)
Implementation Guides
Serve on the Governmental Accounting
Standards Advisory Council (GASAC)
Actively respond to significant proposals for
new governmental accounting rules
G
overnment
Finance
Officers
Association
Involved in national and state-
level associations including
Colorado (CGFOA), Florida
(FGFOA), Georgia (GGFOA),
Illinois (IGFOA), Michigan
(MGFOA), North Carolina
(NCGFOA), and
Ohio (OHGFOA)
Facilitated training sessions at
the annual conference
Experience serving clients in California
Our multidisciplinary team has provided consulting services to more than 600 clients across California since 2006. Our trusted, independent advisors are prepared to help the City minimize risk, improve effectiveness, and efficiently provide key services to your constituents. We have experts to assist in a wide range of areas, including:
• Internal audit
• Enterprise risk management
• Process and operational redesign
• IT strategy and assessment
• Cybersecurity
• Finance and accounting support
• Managed service provider
selection
• Data analytics and conversion
• HR policy creation
• ESG program development
• Software assessment, selection,
and implementation
ATTACHMENT C
19 Industry involvement
Our participation and involvement in California's state and local professional organizations keep us current with industry as well as regional issues and trends relevant to the City. Our professional staff participate in the following organizations:
The Municipal Information Systems Association of
California (MISAC) comprises public agency information
technology professionals working throughout California.
We have presented on technical topics and attended
the annual conference each year.
The California Society of Municipal Finance Officers
(CSMFO) is a statewide organization committed to
improving the knowledge and skills of local government
finance professionals. We participate in the Commercial Roundtable and attend the annual conference each
year, where we present our thought leadership and
connect with our peers and client network.
Click here to know how Plante Moran helped California use data integration systems to address the homelessness crisis in the State.
Investigative audit and forensic accounting overview
Our forensic accounting team has served thousands of clients, so they are skilled in all phases of engagement delivery, including research, analytical modeling, and communicating conclusions. Our forensic accounting team brings a broad base of experience, including matters such as fraud investigations, internal control assessments, claims analyses, continuous data monitoring (analytics), and more. Our engagement team member, Eric Conforti, brings deep expertise in forensic investigations and fraud-focused internal control assessments. His extensive background in conducting and leading forensic audits equips him to effectively manage the City’s ethics, fraud, waste, and abuse hotline. Eric’s investigative skills ensure that all tips and reports are handled with professionalism and confidentiality.
Practice profile
175+ 50+ Plante Moran’s FVS team is one
of the largest providers of
forensic and valuation services
(and seamlessly serves clients
nationally)
Forensic engagements per year Experienced, collaborative, forensic and valuation experts
ATTACHMENT C
20 (5.1.2) Provide a list of references with the current contact person, e-mail address, and phone number who may be contacted regarding firm performance. Use Attachment D for references.
Please see pa ge 43 for attachment D.
Don’t just take our word for it
Our clients can speak to the level of service you can expect when choosing Plante Moran. Please feel free to contact the individuals below to learn more about how we serve and treat our clients, specifically our quality of work and ability to meet schedules. Additionally, we firmly believe in fostering long-term partnerships, dedicated to supporting our clients in achieving their mission and vision. In line with this commitment, we do not engage in unnecessary or incremental charges. We pledge to adhere to the budget mutually established for the agreed-upon scope of work, ensuring transparency and financial integrity throughout our collaboration.
Plante Moran provided more than an audit report. This is a management tool that presents a clear roadmap for the implementation of internal controls and enables a risk-focused mindset. I highly recommend Plante Moran, as their expertise and dedication contributed to the success of our audit function.”
– Tracy Neumeier, Director of Internal Audit
City of Fort Wayne, IN
We engaged Plante Moran to assist us with performing risk assessments, developing our annual audit plans, and serving as our co-source internal audit partner. Their insights and recommendations have transformed our department and the district. We have achieved greater efficiency and completed more internal audits than ever before in our department. Their value-added services and qualified, professional team have truly made a significant impact.” – Connie Brown, Executive Director – Internal Compliance (Retired) Atlanta Public Schools, GA
We recently engaged Plante Moran to assist us with assessing our accounting internal controls, and we are very happy with our decision. Their experts are professionals with a strong understanding of accounting internal controls and were able to provide valuable, practical recommendations that fit our organization and resources. Our Plante Moran team was thorough in their evaluation, responsive to our needs and met our provided deadlines. We look forward to our continued partnership with Plante Moran.”
– Christie Moss, Controller
Jefferson Public Schools, CO
ATTACHMENT C
21 (5.1.3) The Proponent must be able to demonstrate a good record of performance and have sufficient financial resources to ensure that they can satisfactorily provide the services required herein. All Proponents are required to fill out Attachment E – Certification of Financial Condition.
Financial information
Plante Moran is a privately held firm, and we are well capitalized by the partner group. Please note that Plante Moran is in very healthy financial condition, fully capitalized by the partner group, and carries zero debt. If selected as a finalist, we are happy to work with the City to help assess the financial condition of the firm. The financial information below should be considered highly confidential. As a privately held accounting and consulting firm, Plante Moran is not required to have an independent audit of its financial statements. The summary below, however, reflects the strong financial condition of the firm.
Please see attachment E on page 44.
ATTACHMENT C
22 5.2 Method of approach
(5.2.1) Proponent shall submit a statement indicating that they understand the requirements of the Scope of Work.
Our understanding of the scope of work
Plante Moran affirms that we understand the requirements of the Scope of Work, which includes but is not limited to the following:
A. Internal City Auditor Services
Troy Snyder will be y our senior representative to serve as the designated City Auditor, acting as the primary point of contact for the City Council and Council Audit Committee. He will be readily accessible, responsive to inquiries, and available to attend meetings as requested. Our team will administer the City’s Ethics, Fraud, Waste, and Abuse Hotline, coordinate with staff to prepare for Audit Committee meetings, and respond to inquiries directed at the City Auditor. We’ll also develop and maintain an Annual Audit Plan aligned with citywide risk assessments and Council priorities, and provide regular status updates to the Audit Committee and City Council. In addition, our team will coordinate with external auditors and follow up on any related findings.
B. Risk Assessment Services
We’ ll conduct periodic citywide risk assessments across financial, administrative, and operational functions. Our team will review City policies and procedures to evaluate adequacy and compliance, assess the overall control environment, and identify key areas of risk. These assessments will inform the development of preliminary audit plans and support the prioritization of audit resources based on risk exposure and strategic objectives.
C. Internal Control Audits
Plante Moran will perform internal control audits as outlined in the Annual Audit Plan, focusing on hi
gh-risk areas. We’ll conduct sampling and testing procedures to evaluate the design and operating effectiveness of internal controls, incorporating insights from the City’s internal audit predecessor and external auditors, where applicable. Our findings will include identified deficiencies, associated risks, and recommended corrective actions. Our team will present these results to the City Manager and Council Audit Committee to support informed decision-making and risk mitigation.
D. Performance and Operational Audits
Our team will c onduct performance and operational audits of City departments, programs, and functions to assess efficiency, effectiveness, and alignment with City goals. Departments and the City Manager’s Office will have the opportunity to review and respond to draft findings. Final reports will summarize audit scope, findings, and recommendations, and we’ll collaborate with management to support implementation of corrective actions.
E. Follow-Up and Reporting
Our team will conduct follow-up and verification of audit findings until they are fully resolved and closed. We’ll provide City staff with tools and processes to track open audit items and facilitate resolution. Quarterly and annual reports will be delivered to the Council Audit Committee and City Council, summarizing audit activities, key findings, and the status of recommendations.
ATTACHMENT C
23 (5.2.2) Explain in detail how your firm will meet the requirements of the Scope of Work.
Internal city auditor services
As the provider of Internal City Auditor Services, we’ll prioritize clear, timely, and proactive communication to uphold accountability and strengthen trust with City leadership and stakeholders. Our approach combines structured interactions with real-time responsiveness, ensuring that priorities, progress, and next steps are always transparent. This commitment supports the City’s objectives for efficiency and compliance while fostering collaboration and confidence throughout every interaction and engagement.
Commitment to communication and responsiveness
Communication is the cornerstone of our relationship with the City. We use multiple channels to ensure clarity regarding needs, status, and expectations. We always encourage open dialogue because it fosters mutual understanding and relationship building. We’d like to reiterate that routine inquiries will never result in additional billing.
As part of our role as the City Auditor, we will provide:
1. Dedicated Leadership Presence: A senior engagement leader will serve as your primary liaison, ensuring continuity and accountability. This individual will maintain an open line of communication with City leadership and committee members, providing timely responses and strategic guidance.
2. Frequent Meeting Structure: We establish a predictable rhythm of interactions—kick-off sessions, periodic progress reviews, and closing presentations—so everyone remains informed and aligned. These sessions are designed to anticipate questions, address emerging issues, and confirm next steps. While structured, our approach is also flexible and will be tailored to the City’s communication needs.
3. Real-Time Responsiveness: Our team uses multiple communication channels, including secure collaboration portals, email, and scheduled calls, to respond promptly to inquiries. We prioritize accessibility and clarity to ensure that questions are resolved quickly without unnecessary delays.
4. Integrated Reporting Approach: Status updates are not just check-ins—they are actionable insights. We provide concise summaries that highlight progress, risks, and upcoming milestones, enabling informed decision-making by City leadership.
5. Collaborative Planning and Follow-Up: We work closely with City staff to prepare agendas, supporting materials, and documentation for committee meetings. After each session, we document outcomes and follow up on action items to maintain momentum and accountability.
Stakeholder communication
We recognize that timely, transparent reporting and effective coordination are critical to maintaining stakeholder confidence and meeting expectations. To deliver status reports at Council Audit Committee meetings and City Council meetings, we will implement a structured reporting process that combines narrative summaries with visual dashboards. These reports will highlight audit progress, emerging risks, and key milestones, ensuring decision-makers have actionable insights.
Our methodology emphasizes collaboration and efficiency, including leveraging the City’s annual financial audit results to reduce duplication of efforts. We will work closely with City staff and external auditors to align timelines, share relevant documentation through a secure collaboration portal. Our
ATTACHMENT C
24 team will monitor audit findings, develop remediation plans where necessary, and perform follow-up procedures to confirm corrective actions have been implemented. This integrated approach ensures compliance with GASB, GAGAS, and IIA standards while promoting accountability and continuous improvement.
Risk assessment methodology
We’ve developed a rigorous annual risk assessment methodology based on the COSO framework. We’ll assess the risk profile of the City holistically and establish an Annual Audit Plan to perform value-added functions that protect the assets of the City and identify efficiencies.
Our approach is
engaging, interactive,
and collaborative.
We place emphasis on:
• Facilitated sessions designed to arrive at the right evaluation of each risk.
• Elevating overall risk awareness among leaders across your entire organization.
Through information-gathering sessions with key stakeholders, we’ll identify and analyze the risks inherent in each area, the mitigating controls, and the resulting residual risk exposure to the City. We will integrate the enterprise-wide risk assessment results into the City’s plan and work with project stakeholders to identify practical risk management improvement opportunities.
What our approach looks like:
ATTACHMENT C
25 Tools and techniques
We’ll use the following technologies and visualization tools to deliver the deeper risk insights you’re looking for during the risk assessment:
Survey questionnaires
We’ll use Qualtrics to send risk assessment
survey questionnaires to relevant personnel.
This makes the process as easy and
streamlined as possible for your staff.
Risk visualization in Power BI
The combined results from our data review
and collection activities will be used to
generate interactive risk visualizations and
dashboards in Microsoft Power BI. In our
experience, these visuals empower our
clients to best manage their risk
environments. These dashboards will provide
the following benefits:
• Instantly understand risk level and
prioritization
• Support consistency throughout the
organization with a standardized assessment
methodology
• Model your risk universe using best practices by mapping strategic objectives to key risks • Identify specific internal audit units and auditable risks that can be built into an audit plan
ATTACHMENT C
26 Internal audit methodology
We bring together a wealth of control design, testing, and improvement experience to address the unique risks you face.
Measures of success
Our internal audit methodology consists of four key success measures that ensure project stakeholders are informed of current project objectives and activities. We will provide regular updates to the City leadership, as well as interim updates where practical. This approach is customized to fit the nature of each project and has consistently produced high-quality results for our clients.
Planning and
risk assessment Testing and evaluation Audit findings
and analysis
Deliver report and
assess performance
• Co-develop
expectations
• Identify scope
alongside management
• Gather data
• Identify risks and
critical issues
• Coordinate work with
your staff to set goals
and milestones
• Review all applicable
processes for gaps and
controls
• Review supporting
documentation for
adherence to policies,
controls, and best
practices
• Sample-based testing
of transactions, as
applicable
• Evaluate all audit
findings and prepare
process improvement
recommendations
• Share findings on an
ongoing basis
throughout fieldwork
• Perform any follow-up
work based on
findings review, as
directed
• Communicate results
with management
verbally and in draft
format
• Deliver reports
• Assess performance
against expectations
Commitment to timeliness and efficiency
The staff assembled for this engagement are knowledgeable in applicable auditing standards, specifically Generally Accepted Government Auditing Standards (GAGAS), the International Professional Practices Framework (IPPF), and all GASB standards. We also follow the applicable engagement quality standards under the AICPA and Institute of Internal Auditors.
We believe a successful project hinges on setting realistic goals and timelines and having all stakeholders committed to meeting them. We’ll collaborate with the City’s internal audit staff to drive an environment of strong governance and efficiency based on these three components:
PLANNING COORDINATION COMMUNICATION
• Align expectations for key
scope areas and risks
• Ensure there are no
surprises and maintain
constant transparency
• Identify areas where existing
documentation can be leveraged to
avoid duplicate requests
• Consider key priorities when scheduling
internal audit activities
• Open line of communication
regarding findings and potential
issues
• Routine status calls with internal
audit and management
ATTACHMENT C
27 • Synchronize timing to
minimize impact on the
City staff responsibilities
• Consult with the Council Audit
Committee, City Council, and City’s staff
regarding any known inefficiencies or
opportunities to improve
• Prepare documentation in the City
internal audit deliverable format
• Become process experts that
can explain the processes and
controls to senior management
and the City staff members
Technology that enables smarter engagements
We use secure and intuitive tools to safeguard your data, identify risks, and empower our partners and staff to think more strategically about your organization and how we can support you. Here are a few of the investments we’ve made to deliver value:
Client
Collaboration
Center
Data
manipulation
Analytics
Center of
Excellence
Our secure collaboration portal gives
us — and our clients — 24/7 access
to easily share files and track the
status of our engagements from
anywhere in the world.
We use tools like Caseware IDEA
and Alteryx to access, evaluate,
and analyze your data to enhance
and streamline our audit testing.
We help our clients organize and
analyze their data, generating
insights to encourage informed
and strategic decision making.
Risk assessment and internal audit workplan
Our example workplan below describes our approach to completing the risk assessment as well as risk- based individual internal audits, including internal control, performance, and operational audits. This general process for delivering the range of services outlined in your RFP’s scope of services is based on our experience; however, during the planning phase, we will further tailor the plan to meet the City’s needs and expectations.
Phase 0: Risk Assessment
0.1 Conduct the Risk Assessment
We will lead the risk assessment of the financial, administrative, and operational functions. Based on the results of our risk assessment, we will identify the areas that are in-scope to audit for each fiscal year.
Our approach will be customized to your specific needs, using an information collection framework that achieves the right balance of survey and interview methodologies. We regularly use all methods within a single engagement, as we've found that using them in a complementary fashion optimizes the effectiveness of the assessment.
Key steps in our risk assessment process:
Review financial statements and documentation: We’ll review financial statements for key material accounts and determine financial statement risk level based on predictive indicators (such as complexity of the account, volume of transactions, susceptibility to loss or fraud, level of subjectivity, and similarity of transactions). We’ll also review existing processes and control documentation.
ATTACHMENT C
28 Deploy surveys: We'll distribute exploratory risk surveys to key departmental leaders to determine baseline perceived risk levels.
Conduct interviews: We'll conduct follow-up interviews with senior leadership and staff, as needed, to better understand your perspective on enterprise risks. These discussions will help us identify root-cause drivers for risk events and existing internal control practices. We will also explore mitigating activities and controls in place to address each risk. These will be leveraged to help us develop internal audit testing objectives and attributes.
0.2 Develop Annual Audit Plan
We will develop a comprehensive internal audit plan tailored to the results of our risk assessment and the needs of the City. For in-scope areas, we will detail the objectives and methodology for each audit, ensuring a systematic and structured approach to the audit.
Our process for developing an internal audit plan includes the following steps:
1. Review risk assessment results: Analyze and highlight the most significant risks that need to be addressed in the audit plan.
2. Prioritize audit areas: Prioritize the audit areas based on the level of unmitigated risk and importance to the Council Audit Committee’s and City Council’s objectives.
3. Develop audit objectives and scope: Define specific objectives for each audit and estimated hours.
4. Create the audit plan: Develop a timeline for each audit engagement, prioritizing high-risk areas and assigning the necessary resources for each engagement.
5. Obtain Council Audit Committee’s and City Council’s approval: Present the draft audit plan to the Council Audit Committee and City Council for acceptance prior to the start of each year.
0.3 Risk Assessment Deliverables
Following the completion of the risk assessment, the City will receive:
• Executive summary of risk assessment results, including visual depictions of the City’s risk environment.
• Workpapers supporting risk assessment results.
• Risk-based internal audit plan with logical risk groupings organized into audit units, chronologically scalable to fit timeline requirements. We will present this plan to the Council Audit Committee and City Council for approval.
ATTACHMENT C
29 Phase 1: Planning
1.1 Develop audit criteria
We will work with the City’s management team to ensure we have developed suitable audit criteria that are relevant, reliable, objective, and understandable.
Audit criteria may include, but not be limited to, the following:
• Laws and regulations applicable to the operation
of the audited function/department
• Departmental goals, policies, and procedures
• Technically developed standards or norms
• Results of previous engagements
• Contracts or grant agreements
• Prior periods’ performance
• Defined business practices
• Expert opinions
• Specifically identified performance benchmarks
We will use these criteria to design an efficient and thorough audit program and an advanced request list to ensure that we begin the scheduled audit fully prepared.
1.2 Conduct internal audit entrance conferences
During these meetings, we will confirm the objectives, timing, and scope of the applicable internal audit units. The entrance conferences will be attended by Plante Moran staff responsible for performing work on the project, the City, and the auditee. We will confirm which City and auditee’s team members should attend this session. We will work with the City’s management team and the auditee(s) to schedule the entrance conferences at a mutually convenient time.
1.3 Collect and review documentation
Prior to our kick-off meeting, we will provide the City with an information request list. We will review the existing documentation you provide to gain a comprehensive understanding of your current operating environment. We anticipate requesting documents in the following categories:
• Prior year financial statements and trial balance
• Current internal controls listing
• Organization and staffing chart
• Departmental plans and budgets
• IT applications
• Policies and procedures
• Cybersecurity environment
• Transactional and internal control populations
Please note that we do not expect the City to create any documentation that does not already exist. For any areas where documentation does not exist, pertinent information will be obtained during the interview process.
Phase 2: Audit Fieldwork
2.1 Conduct audits and process walkthrough interviews
We will conduct each audit to:
• Deliver findings, conclusions, and recommendations based on an evaluation of sufficient, appropriate evidence against clearly defined criteria.
ATTACHMENT C
30 • Verify the applicable department or program is effectively, efficiently, and economically using resources to achieve its intended objectives.
Our procedures will include:
• Process walkthroughs to understand scope-specific departmental goals and objectives, inputs, and drivers, policies and procedures observed, and key areas of risk and internal control. • Document inspections to verify the consistent operation of internal control operating effectiveness. • Observation of key management processes and internal control operation. • General inquiry with management, auditees, and control owners. • Status meetings to review the status of findings of pending audits alongside brief written status reports.
We will meet with key process owner groups relevant to each a udit to understand department functional outcomes and their array of risks. The focus of these interviews will be to identify the effectiveness of current operations and internal control activities, as well as detect the presence of material weaknesses or significant deficiencies in the design or operation of the internal control structure. Interview topics will likely include:
• Functional goals and objectives
• Department understanding of current internal
control practices
• Specific processes, procedures, and
documentation practices
• Segregation of incompatible duties
• Compliance with applicable laws, regulations,
administrative policies, and departmental
procedures
• Use of technology to achieve departmental
outcomes
• Specific questions to clarify items from audit
preparation work and preliminary sample testing,
where practical
2.2 Conduct in-depth analysis
We will further review and analyze the information gathered during Phase 1. At a minimum, the following information (data and observations) will be analyzed:
• Documentation provided by the City
• On-site meetings and interviews with senior staff, leadership, stakeholders, and IT staff • Survey results (end-user technology satisfaction, time/effort allocation, and department skills) • Technologies in use, including systems architecture and methods for delivery of services • Comparison to industry standards, best practices, and marketplace trends • Emerging trends (e.g., robotic process automation, data analytics, AI) that can be implemented • Alignment of IT department goals with the overall organizational strategy We will perform sample-based testing of documentation and transactions to validate the operation of identified internal controls. Testing of documentation will help identify inconsistencies in the operation of internal controls amongst departments, instances of management override, non-compliance with policies and procedures, and areas of concern or vulnerability. Additionally, we will employ data analytics to analyze transactions to identify anomalies and unusual activity.
ATTACHMENT C
31 2.3 Develop a risk-based internal audit report
Based on our fieldwork activities, we will develop an internal audit report that details our findings, conclusions, and recommendations relative to the scope of work. The report will contain recommendations aligned with industry standards and best practices to improve internal controls, audit findings, management practices, and efficiency of operations.
We anticipate the report will consist of the following sections, keeping in context the size and the nature of the scope of work:
1. Executive summary: One-page summary of audit results, themes, areas of recommended focus, and proposed next steps for correction and improvement.
2. Background: Contextual information about the auditee, including its operations and relevant history.
3. Objectives, Scope, and Methodology: A detailed description of the audit’s purpose, process areas and controls tested, and the procedures executed.
4. Detailed findings: The current state, trends, challenges, and gaps for the areas assessed. Includes detailed descriptions and risk ratings by topical area within the areas of people, process, and technology. Specific evidence-based findings, exceptions, and deficiencies (if any) in internal control.
Each finding will include the condition, criteria, cause, and effect, as required by GAGAS.
5. Recommendations: The prioritized opportunities for improvement to policies and procedures, risk management methods, ideas to support organizational efficiency and effectiveness, and potential corrective measures considered in the future state.
6. Auditee Corrective Action Plan: The auditee’s proposed steps to remediate the findings identified through the audit procedures and implement the recommendations provided.
Phase 3: Post-Audit Fieldwork
3.1 Quality review
We will complete workpaper quality review procedures to ensure that performance internal audit findings are relevant, complete, accurate, and supported by evidentiary documentation.
We will then draft the audit report, escalating any high-risk audit findings and significant deficiencies in the design or operation of the internal control structure.
We will ensure that we obtain and report the views of responsible officials of the audited program or department concerning the findings, conclusions, and recommendations in the internal audit report, as well as any planned corrective actions.
ATTACHMENT C
32 3.2 Report delivery
We will deliver the draft report to City leadership, the auditee(s), and other key personnel, as the City deems appropriate. We will hold an exit conference to discuss the findings/internal control gaps and corrective recommendations to improve effectiveness of operations, facilitate efficient decision-making, and improve public accountability.
3.3 Conduct exit conferences
During these meetings, we will discuss the audit findings, clarify any issues, and ensure that all attendees have a mutual understanding of the results and recommendations of the audit. The exit conference will be attended by Plante Moran staff responsible for executing the project, the auditee, and City management, if desired.
3.4 Review auditee(s) corrective action plan
We will review the auditee(s) corrective action plan in response to our findings and recommendations.
During this process, we will help the auditee fine-tune the action items to be executed to ensure the root causes of the issues are addressed in the most efficient way and in line with the direct risk and finding identified. Once a final corrective action plan is agreed upon, it will be incorporated into the draft audit report. We will ensure City leadership receives an electronic copy of the auditee’s corrective action plan promptly.
3.5 Presentation to Council Audit Committee and City Council We will be available to attend regularly scheduled Council Audit Committee and City Council meetings.
We will coordinate with City leadership to schedule the internal audit results to be presented. Plante Moran will provide hard copies of meeting materials to Council Audit Committee and City Council members. These materials may include the final audit report, overview of the scope, methodology, audit objectives, general themes, findings, and recommendations.
3.6 Follow-up and reporting
We will conduct thorough follow-up and verification of all audit findings until they are fully resolved and closed. To facilitate this process, we will provide the City with practical tools and processes to track open audit items and monitor progress on corrective actions. Our team will perform validation procedures to confirm that remediation efforts effectively address identified issues. In addition, we will prepare and deliver quarterly and annual reports to the Council Audit Committee and City Council summarizing audit activities, findings, and the status of recommendations. This approach ensures transparency, accountability, and measurable improvement for the City.
ATTACHMENT C
33 Phase 4: Ethics, Fraud, Waste, and Abuse Hotline
4.1 Hotline monitoring
Our forensics experts will monitor the City’s ethics, fraud, waste, and abuse hotline and appropriately route calls to City management, as needed. When a call is received, we will provide an incident summary to the City that details the allegations made, status, and resolution.
All calls received and the status or resolution will be reported at each Board Audit Committee meeting.
If any tips received require further investigation by our forensics experts, we will prepare a separate statement of work to support with managing the forensic investigation.
Example internal audit program timeline
In this section, we illustrate our proposed plan and timeline for Year 1 for the services outlined in the RFP. Our approach focuses on ensuring efficient execution, adherence to timelines, and successful finalization of deliverables. In alignment with the anticipated date of award per the RFP, our proposed Year 1 schedule spans from March 2026 through February 2027. Each project will receive the needed and appropriate attention from every engagement team member in support of the City’s goals and our commitment to quality service.
Below is our example timeline for Year 1, with 5 audits outlined for illustration purposes. Please note we will determine the appropriate number of audits based on the results of the risk assessment and development of the Annual Audit Plan, as approved by the Council Audit Committee and City Council.
PROJECT MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC JAN FEB Risk Assessment ⏺ ⏺
Audit 1 ⏺ ⏺
Audit 2 ⏺ ⏺
Audit 3 ⏺ ⏺
Audit 4 ⏺ ⏺
Audit 5 ⏺ ⏺
City Auditor
Services (e.g.
hotline
monitoring)
⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺
Follow-up and
Reporting
⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺ ⏺
Please note that the number, timing, and length of each audit unit will vary. We will work with the City to determine the most suitable number, timing, and length for each audit upon award of the contract.
ATTACHMENT C
34 (5.2.3) Explain the best practices your firm will use in providing the proposed services.
Plante Moran’s approach to providing the proposed services outlined in the scope is grounded in a set of p
roven best practices that ensure high-quality, value-added services tailored to the unique needs of public sector clients like the City of Stockton. Our methodology is informed by decades of experience serving municipalities across the country and is designed to promote transparency, accountability, and continuous improvement.
Innovative leading practices and approaches
Our engagements focus on identifying issues, diagnosing the root cause, and crafting a practical, tailored solution for our clients. While developing our solutions for clients, we don’t use an “off-the-shelf” approach. We think outside the box and leverage emerging technologies to relieve our clients’ pain points. Our outside-the-box thinking is rooted in our commitment to Plante Moran’s CARE model, which is a core concept of our innovation pillar. What does this mean for the City? This means our team will not provide you with “cookie-cutter” solutions that you may receive from providers who don’t place such an emphasis on innovation. Our fresh eyes approach will see the City riding along Plante Moran’s rocket ship of innovation and into a new mindset for your unique governance and compliance challenges, ensuring transparency and accountability across all audit and reporting processes.
Internal audit tools and techniques
All working papers and information are securely maintained and readily available. We document our work using Microsoft Office or Adobe Acrobat and do not use proprietary software or databases that require specialized technology to access. This approach ensures the ease of communication and working papers and information sharing among all interested parties.
ATTACHMENT C
35 EZ Track: Our app to stay informed and on schedule
Our Collaboration Center has a built-in app called EZ Track, which allows our clients to easily respond to document requests and track engagement status. With EZ Track, we are be able to:
• Organize tasks based on priority and due date
• Securely upload documents
• Delegate tasks to other responsible parties
• Communicate with your Plante Moran team
• Access prior-year information
We have provided screenshots of what EZ Track looks like within our Collaboration Center site. We’d be more than happy to perform a demo of this tool for you at your convenience.
ATTACHMENT C
36 Audit management and tracking tools
Monday.com: Our audit planning organizational tool
Within Monday.com, we utilize interactive dashboards to effectively plan our audit timelines and tasks.
The tool helps our team have constant visibility into all aspects of the audit including the schedule, status of testing, and follow-up items. The screenshot below includes an example audit plan dashboard in Monday.com.
Other best practices
1. Adherence to GAGAS and Professional Standards
All services will be delivered in accordance with Generally Accepted Government Auditing Standards (GA
GAS), ensuring that our work meets the highest benchmarks for audit quality, objectivity, and independence. Our team also adheres to the standards of the American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA), ensuring consistency and rigor across all engagements.
2. Risk -Based Audit Planning
We employ a structured, risk-b ased approach to audit planning, beginning with a comprehensive citywide risk assessment. This process evaluates financial, operational, and compliance risks across departments and functions, allowing us to prioritize audit activities that align with the City Council’s strategic objectives and areas of highest exposure.
3. Collaborative and Transparent Communication
We maintain open lines of communication with City leadership, department heads, and the Council Audit C
ommittee throughout the engagement. Our team provides regular status updates, interim findings, and opportunities for feedback to ensure alignment and avoid surprises. This collaborative approach fosters trust and ensures that audit results are actionable and well understood.
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37 4. Use of Technology and Data Analytics
We leverage data analytics tools to enhance audit efficiency and effectiveness. By analyzing full data sets r
ather than relying solely on sampling, we can identify anomalies, trends, and control gaps that may otherwise go undetected. Our use of secure collaboration platforms also streamlines document sharing and communication with City staff.
5. Benchmarking and Best Practice Recommendations
Drawing on our extensive experience with similar municipalities, we incorporate benchmarking and best p
ractice insights into our audit recommendations. This allows us to provide the City of Stockton with practical, proven solutions that have delivered measurable results in comparable environments.
6. Focus on Capacity Building and Knowledge Transfer
We view internal auditing as an opportunity to strengthen the City’s internal capabilities. Our team p
rovides training and guidance to City staff throughout the engagement, helping to build institutional knowledge and support the long-term sustainability of improvements. This includes training related to internal controls, risk management, and audit follow-up processes.
7. Continuous Improvement and Follow -Up
Our commitment to continuous improvement extends beyond the issuance of audit reports. We conduct follow-up reviews to verify the implementation of recommendations and provide tools to help City staff track progress. This ensures that audit findings lead to meaningful, lasting change.
These best practices, re fined through our work with previous cities, form the foundation of our approach and will guide our delivery of high-impact, responsive, and accountable internal audit services to the City of Stockton.
(5.2.4) Describe your firm’s quality assurance practices and processes to ensure high-quality delivery of services to meet the requirements of this solicitation.
Process for quality assurance
Plante Moran's culture of quality and accountability
All client deliverables undergo multiple levels of review.
Written narrative reports are reviewed by a manager or
senior manager and, at a minimum, one partner. Reviews are conducted promptly, with a strong emphasis on attention to detail and quality assur ance.
The vision
A
n unwavering commitment to quality is a cornerstone of our culture. We practice with adherence to professional standards, a commitment to consistently place both our client’s and the public’s interest ahead of our own, and a demonstrated will to continuously improve our professional competencies and the quality of our service. Our staff and partners are empowered and accountable to strive for excellence in achieving high-quality engagements and to invest in their skill development and personal fulfillment. Quality is built into our engagements at every level and is a driver for practice and career growth, resulting in exceptional client and staff satisfaction.
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38 Responsibility and accountability
While the ultimate responsibility for the quality of an engagement rests with the engagement partner, everyone involved in the engagement is responsible for and has a critical role in ensuring quality.
Accountability is driven on an individual, industry, and practice unit basis. It is upheld at every level of the Firm, from engagement staff members to the Firm managing partner. It is imperative that each member of the accountability chain consistently fulfill their obligation to provide direct, candid, and developmentally focused feedback and to hold each other accountable for consistently achieving high- quality assurance engagements. We have the following performance and quality standards:
• Technical Skills: all engagement staff and partners develop strong technical and research skills.
Engagement issues are proactively identified, researched, and resolved by engagement teams with a skeptical mindset and appropriate consultation with engagement quality reviewers, subject matter experts (SMEs), and/or others within specialty service lines. • Project Management: engagements are well planned, managed, and executed to allow for sufficient time to perform proper audit procedures and avoid a rush to deadline. • Supervision and Staff Development: staff are supervised appropriately to complete their assigned responsibilities with minimal rework.
• Communication: engagement team members lead timely and effective communication and collaboration with clients, engagement quality reviewers, SMEs, and/or other specialists.
Engagement team members are well-equipped to resolve technical and job management issues timely.
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39 Forms
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40 Section 8 Form – Proposal documents
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41 Attachment B – Proponent’s covenant
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42 Attachment C – Non-Collusion Affidavit
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43 Attachment D – Agency Reference List
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44 Attachment E – Certification of Financial
Condition
N/A
*Plante & Moran, PLLC does not have an audit requirement
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45 Attachment G – Subcontractor List
N/A N/A N/A N/A N/A N/A
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46 Attachment H – Exceptions
Plante Moran has contracted with hundreds of local governments based on their procurement ordinances and related unique local requirements. We have reviewed EXHIBIT 2 - SAMPLE CONTRACT included in RFP PUR26-016 and have identified the following list of items which we would take exception to without having an interactive discussion with the City of Stockton so both parties can obtain a mutual understanding of one another’s position. Should Plante Moran be fortunate enough to be elevated to a preferred finalist consultant in the City of Stockton’s selection process under this RFP, we would expect to address these items with the City of Stockton’s contracting team.
Page
Section /
Reference Proposed Exception Rationale
RFP
11-12 6.6, second
paragraph
Please Modify as Follows:
All coverage other than the professional liability
i
nsurance shall be provided by a carrier authorized to
transact business in California and shall be primary. All policies, endorsements, and certificates shall be subject to approval by the Risk Manager of the City to Stockton as to form and content. These requirements are subject
to amendment or waiver if so, approved in writing by the Risk Manager.
Plante Moran’s primary professional
insurance is underwritten through
Lloyd’s of London. Lloyd’s of
London operates on a non-admitted
basis in the United States, but
Lloyd’s syndicate’s non-admitted
status does not affect Plante
Moran’s coverage in any of the
United States.
Plante Moran does not agree that
the policies, etc., are subject to the
Risk Manager’s approval nor does it
agree that the insurance
requirements may be amended
unilaterally by the Risk Manager.
16 7.10
Please Modify as Follows:
To the fullest extent permitted by law, Contractor shall hol
d harmless, defend and indemnify City of Stockton
and its officers, officials, employees and volunteers from and against any and all liability, loss, damage, expense, costs (including without limitation costs and fees of
litigation) of every nature, to the extent caused by the gross negligence or willful misconduct of Contractor in arising out of or in connection with Contractor’s
performance of work hereunder or its failure to comply
with any of its obligations contained in the agreement, except such loss or damage which was caused by the
sole negligence or willful misconduct act(s) or
omission(s) of the City of Stockton. This obligation is independent of, and shall not in any way be limited by, the minimum insurance obligations contained in this
agreement. These obligations shall survive the
completion or termination of this agreement.
Plante Moran can agree to
indemnify the City in proportion to
Plante Moran’s fault, if any.
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47 Page
Section /
Reference Proposed Exception Rationale
16 7. 12
Please Modify as Follows:
Delete this section in its entirety.
Plante Moran does not agree to
“most favored nation” pricing
clauses.
Exhibit 1: Insurance Requirements
1 Minimum Scope
and Limit of
Insurance, #2
Please Modify as Follows:
Automobile Liability:
Insurance Services Office Form
Number CA 0001covering, Code 1 (any auto), or if
Consultant has no owned autos, Code 8 (hired) and
9(non-owned), with limit no less than $1,000,000
(combined single limit) per accident for bodily injury
and property damage.
Plante Moran’s automobile liability
insurance has a combined single
limit.
1 Minimum Scope
and Limit of
Insurance, last
paragraph
Please Modify as Follows:
If the Consultant maintains broader coverage and/or
higher limits than the minimums shown above, the City
of Stockton requires and shall be entitled to the broader coverage and/or the higher limits maintained by the
Consultant. Any available insurance proceeds in excess
of the specified minimum limits of insurance and
coverage shall be available to the City of Stockton.
Plante Moran can agree to the
specified insurance limits.
2 Notice of
Cancellation
Please Modify as Follows:
For eEac
h insurance policy required above, the
Consultant shall provide that coverage shall not be
canceled, cancel coverage except with notice to the City of Stockton.
Plante Moran’s insurance policies
do not provide for notice to third
parties, but Plante Moran can agree
that it will notify the City before
cancelling any coverage.
3 Self-Insured
Retentions
Please Modify as Follows:
Self-i nsured retentions must be declared to and
approved by the City of Stockton. The City of Stockton
may require the Consultant to purchase coverage with a
lower retention or provide proof of ability to pay losses and related expenses within the retention. The policy
language shall provide, or be endorsed to provide, that the self-insured retention may be satisfied by either the named insured or City of Stockton.
Plante Moran does not disclose
self-insured retentions, nor does it
agree that the City has the right to
approve self-insured retentions or
require purchase of additional
coverage.
3 Acceptability of
Insurers
Please Modify as Follows:
Insurance is to be placed with insurers authorized to
conduct business in the state, except for the
professional liability insurance. Insurance is to be placed with insurers with a current A.M. Best’s rating of no less than A:VII, unless otherwise acceptable to the City of
Stockton.
Plante Moran’s primary professional
insurance is underwritten through
Lloyd’s of London. Lloyd’s of
London operates on a non-admitted
basis in the United States, but
Lloyd’s syndicate’s non-admitted
status does not affect Plante
Moran’s coverage in any of the
United States.
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48 Page
Section /
Reference Proposed Exception Rationale
4 S pecial Risks or
Circumstances
Please Modify as Follows:
City of Stockton reserves the right to modify these
requirements, including limits, based on the nature of
the risk, prior experience, insurer, coverage, or other special circumstances.
Plante Moran does not agree that
the City may unilaterally modify the
insurance requirements.
Sample Contract – Exhibit C: General Terms and Conditions 4 13
Please Modify as Follows:
To the fullest extent permitted by law, Contractor shall hol
d harmless, defend and indemnify City of Stockton
and its officers, officials, employees and volunteers from and against any and all liability, loss, damage, expense, costs (including without limitation costs and fees of
litigation) of every nature, to the extent caused by the gross negligence or willful misconduct of Contractor in arising out of or in connection with Contractor’s
performance of work hereunder or its failure to comply
with any of its obligations contained in the agreement, except such loss or damage which was caused by the
sole negligence or willful misconduct act(s) or
omission(s) of the City of Stockton. This obligation is independent of, and shall not in any way be limited by, the minimum insurance obligations contained in this
agreement. These obligations shall survive the
completion or termination of this agreement.
Plante Moran can agree to
indemnify the City in proportion to
Plante Moran’s fault, if any.
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49 Attachment I – Addendu m No. 1
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50 Attachment II – Addendum No. 2
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51 ATTACHMENT C
52 ATTACHMENT C
53 ATTACHMENT C
54 ATTACHMENT C
55 ATTACHMENT C
56 ATTACHMENT C
57 ATTACHMENT C
58 ATTACHMENT C
59 Appendix
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60 “One-firm” firm approach and how we
serve the public sector
Many consulting firms specialize in one service or industry — when other needs arise outside of that area, you’ll likely have to engage another firm. With Plante Moran, you’ll experience something different: complete access to a deep bench of experts in a broad range of capabilities, both specific to the public sector and across a diverse range of adjacent industries. We’ll always connect you to the right specialist and serve you as one unified team. Our services include:
SOFTWARE ADVISORY
• Needs assessment and options
analysis
• Independent product/integrator
selection assistance
• Contract negotiations guidance
and statement of work
development
• Includes ERP, FIN, HCM, EAM, CIS,
land management, etc.
INTERNAL CONTROLS &
RISK ADVISORY
• Internal audit program
development and execution
• Segregation of duties analysis
and conflict resolution
• Standard operating procedure
development
ORGANIZATIONAL CHANGE
MANAGEMENT
• Communication and training
support
• Change agent network support
• Change impact assessments
• Project readiness reviews
• Post-go-live support planning
BUSINESS PROCESS
IMPROVEMENT
• Current- and future-state process
mapping
• Best-practice recommendations
and decision support
• Future state visioning
TECHNOLOGY STRATEGY &
EXECUTION
• Organization-wide technology
assessments
• Technology strategic planning,
including transformation with
AI and emerging technology
• Project management and
execution of technical projects
DATA GOVERNANCE &
ANALYTICS
• Analytics advisory services
• Data management/data
warehouse services
• Data governance/data
quality/business intelligence
• Generative AI workshop and
strategy
CHART OF ACCOUNTS
SUPPORT
• Align existing chart of accounts to
standardized reporting and
business processes
• Set the new chart of accounts as
the foundation for a new ERP
system implementation
CYBERSECURITY
• Outsourced fractional virtual
CISO
• Cyber compliance and risk
assessments
• Penetration testing and threat
intelligence
• IT audits
SOFTWARE IMPLEMENTATION
ASSISTANCE
• Project management assistance
• Subject matter expertise on best
practices
• Quality assurance/independent
verification and validation (IV&V)
OUTSOURCED
ACCOUNTING
• Controllership, including bank
reconciliation and month-end
close
• Budget development
• Audit preparation and
facilitation
With consulting capabilities
designed for the public sector,
Plante Moran is
one firm with all
bases covered.
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61 Experience responding to California’s
unique needs
We understand that our clients in California face challenges specific to the state. These challenges include:
Staffing: Organizations in California face unique staffing challenges, especially in the technology sector. As part of an approach to help you achieve a successful outcome, we can review your specific staffing environment, provide strategies to mitigate risks, and formulate plans for successful staffing throughout your key projects, if appropriate.
California’s regulatory environment: California’s laws and regulations mandate a unique set of requirements that other states don’t need to meet. Our team has experience working with existing state and local requirements and helping clients prepare for future regulations as part of their long-term plans.
Local needs within a national context: Because we’ve served public sector clients across the state, our team is deeply familiar with the spectrum of various local needs experienced by different communities, and how your neighbors respond to those scenarios. Using lessons learned from both our local and nationwide client experience, we’ll design customized and actionable solutions for the City.
Securing the right relationships to support strong project outcomes: Our existing relationships with clients and vendors in the California marketplace strengthen our understanding of the business and regulatory trends occurring in the state. These ongoing lines of communication enable us to advocate for our clients’ needs in the vendor marketplace. As a result, we can connect you with other organizations tackling similar needs to collaborate on solutions as appropriate.
How we utilize cooperative agreements
One important quality that sets Plante Moran apart is the number of cooperative procurement vehicles we can offer our public sector clients in California.
Cooperative agreements provide their users with access to competitively negotiated professional services contracts. While the traditional procurement cycle can take several months, a cooperative agreement leverages pre-negotiated terms and rates that can be used for the different services we offer, as noted above.
We participate in the cooperative agreements listed below. If the City also utilizes any of these agreements, the City will save time, energy, and resources when purchasing any additional services or resources from Plante Moran in the future. In this way, we can be an efficient long-term partner to the City.
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62 Cooperative Agreements available to our California clients • California Multiple Award Schedules (CMAS)
• Equalis
• The Interlocal Purchasing System (TIPS)
• Foundation for California Community Colleges
(FCCC) CollegeBuys
• Los Angeles County Enterprise Services Master
Agreement (ESMA)
California public sector consulting experience
Below is a summary of our public sector consulting experience in the state of California.
Government and special districts
Software assessment Software implementation assistance Other consulting services Software procurement services IT strategic plan/assessment
California Department of Managed Healthcare
California Department of Transportation
California Public Utilities Commission
City of Alameda
City of Concord
City of Cupertino
City of Daly City
City of Long Beach
City of Milpitas
City of Mountain View
City of Ontario
City of Palm Desert
City of Palo Alto
City of Petaluma
City of Pomona
City of San Mateo
City of Santa Barbara
City of South San Francisco
City of Ventura
City of West Sacramento
Contra Costa Water District
County of Marin
County of Monterey
County of Orange
County of San Diego
County of Sonoma
Eastern Municipal Water District
Golden Gate Bridge Highway & Transportation
District
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63 Los Angeles County Employees Retirement
Association
Los Angeles Fire and Police Pensions
Mesa Water District
Placer County Water Agency
San Diego Association of Governments
San Mateo County Transit District
Santa Clara Valley Water District
Santa Margarita Water District
State Bar of California
Education
Aspire Public Schools
California State University, Long Beach
California State University, Chico
California State University, Sacramento
Cerritos College
Coast Community College District
San Francisco Unified School District
SLAC National Accelerator Laboratory at
Stanford University
University of California, Davis
University of California, Irvine
University of California, Los Angeles
University of California, Merced
University of California, Santa Barbara
University of California, Santa Cruz
University of Southern California
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64 Get to know more about
Plante Moran
“One-firm” firm approach and how we serve the public sector Many consulting firms specialize in one service or industry — when other needs arise outside of that area, you’ll likely have to engage another firm. With Plante Moran, you’ll experience something different: complete access to a deep bench of experts in a broad range of capabilities, both specific to the public sector and across a diverse range of adjacent industries. We’ll always connect you to the right specialist and serve you as one unified team. Our services include:
Click the items below to learn more about additional Plante Moran resources and initiatives that may benefit you.
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65 Matthew Bohdan, CPA, CIA
Colleague Partner
248-223-3619
[email protected]
We look forward to working with you.
Please contact us with any questions.
Troy A. Snyder, CICA
Engagement Partner
248-223-3273
[email protected]
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