Agenda packet — Vallejo City Council, February 10, 2026 (part 2 of 3)

Article 27 Lobbying Prohibitions
Recipients must comply with 31 U.S.C. § 1352 and 6 C.F.R. Part 9, which provide that none of the funds provided under a federal award may be expended by the recipient to pay any person to inﬂuence, or attempt to inﬂuence an oﬃcer or employee of any agency, a Member of Congress, an oﬃcer or employee of Congress, or an employee of a Member of Congress in connection with any federal action related to a federal award or contract, including any extension, continuation, renewal, amendment, or modiﬁcation. Per 6 C.F.R. Part 9, recipients must ﬁle a lobbying certiﬁcation form as described in Appendix A to 6 C.F.R. Part 9 or available on Grants.gov as the Grants.gov Lobbying Form and ﬁle a lobbying disclosure form as described in Appendix B to 6 C.F.R. Part 9 or available on Grants.gov as the Disclosure of Lobbying Activities (SF-LLL).

Article 28 National Environmental Policy Act
Recipients must comply with the requirements of the National Environmental Policy Act of 1969, Pub. L. No. 91-190 (1970) (codiﬁed as amended at 42 U.S.C. § 4321 et seq.) (NEPA) and the Council on Environmental Quality (CEQ) Regulations for Implementing the Procedural Provisions of NEPA, which require recipients to use all practicable means within their authority, and consistent with other essential considerations of national policy, to create and maintain conditions under which people and nature can exist in productive harmony and fulﬁll the social, economic, and other needs of present and future generations of Americans.

Article 29 National Security Presidential Memorandum-33 (NSPM-33) and provisions of the CHIPS and Science Act of 2022, Pub. L. 117-167, Section 10254 (1) Recipient research institutions (“covered institutions”) must comply with the requirements in NSPM-33 and provisions of Pub. L.117-167, Section 10254 (codiﬁed at 42 U.S.C. § 18951) certifying that the institution has established and operates a research security program that includes elements relating to: (a) cybersecurity; (b) foreign travel security; (c) research security training; and (d) export control training, as appropriate. (2) Deﬁnition. “Covered institutions” means recipient research institutions receiving federal Research and Development (R&D) science and engineering support “in excess of $50 million per year.” Article 30 Non-Supplanting Requirement
Recipients of federal awards under programs that prohibit supplanting by law must ensure that federal funds supplement but do not supplant non-federal funds that, in the absence of such federal funds, would otherwise have been made available for the same purpose.

Article 31 Notice of Funding Opportunity Requirements
All the instructions, guidance, limitations, scope of work, and other conditions set forth in the Notice of Funding Opportunity (NOFO) for this federal award are incorporated by reference. All recipients must comply with any such requirements set forth in the NOFO. If a condition of the NOFO is inconsistent with these terms and conditions and any such terms of the federal award, the condition in the NOFO shall be invalid to the extent of the inconsistency. The remainder of that condition and all other conditions set forth in the NOFO shall remain in eﬀect.

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Article 32 Patents and Intellectual Property Rights
Recipients are subject to the Bayh-Dole Act, 35 U.S.C. § 200 et seq. and applicable regulations governing inventions and patents, including the regulations issued by the Department of Commerce at 37 C.F.R. Part 401 (Rights to Inventions Made by Nonproﬁt Organizations and Small Business Firms under Government Awards, Contracts, and Cooperative Agreements) and the standard patent rights clause set forth at 37 C.F.R. § 401.14.

Article 33 Presidential Executive Orders
Recipients must comply with the requirements of Presidential Executive Orders related to grants (also known as federal assistance and ﬁnancial assistance), the full text of which are incorporated by reference.

Article 34 Procurement of Recovered Materials
States, political subdivisions of states, and their contractors must comply with Section 6002 of the Solid Waste Disposal Act, Pub. L. No. 89-272 (1965) (codiﬁed as amended by the Resource Conservation and Recovery Act at 42 U.S.C. § 6962) and 2 C.F.R. § 200.323. The requirements of Section 6002 include procuring only items designated in guidelines of the Environmental Protection Agency (EPA) at 40 C.F.R. Part 247 that contain the highest percentage of recovered materials practicable, consistent with maintaining a satisfactory level of competition.

Article 35 Rehabilitation Act of 1973
Recipients must comply with the requirements of Section 504 of the Rehabilitation Act of 1973, Pub. L. No. 93-112 (codiﬁed as amended at 29 U.S.C. § 794), which provides that no otherwise qualiﬁed handicapped individuals in the United States will, solely by reason of the handicap, be excluded from participation in, be denied the beneﬁts of, or be subjected to discrimination under any program or activity receiving federal ﬁnancial assistance.

Article 36 Reporting Recipient Integrity and Performance Matters If the total value of any currently active grants, cooperative agreements, and procurement contracts from all federal awarding agencies exceeds $10,000,000 for any period of time during the period of performance of the federal award, then the recipient must comply with the requirements set forth in the government-wide federal award term and condition for Recipient Integrity and Performance Matters is in 2 C.F.R. Part 200, Appendix XII, the full text of which is incorporated by reference.

Article 37 Reporting Subawards and Executive Compensation For federal awards that total or exceed $30,000, recipients are required to comply with the requirements set forth in the government-wide federal award term and condition on Reporting Subawards and Executive Compensation set forth at 2 C.F.R. Part 170, Appendix A, the full text of which is incorporated by reference.

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Article 38 Required Use of American Iron, Steel, Manufactured Products, and Construction Materials
(1) Recipients of a federal award from a ﬁnancial assistance program that provides funding for infrastructure are hereby notiﬁed that none of the funds provided under this federal award may be used for a project for infrastructure unless: (a) all iron and steel used in the project are produced in the United States—this means all manufacturing processes, from the initial melting stage through the application of coatings, occurred in the United States; (b) all manufactured products used in the project are produced in the United States—this means the manufactured product was manufactured in the United States; and the cost of the components of the manufactured product that are mined, produced, or manufactured in the United States is greater than 55 percent of the total cost of all components of the manufactured product, unless another standard for determining the minimum amount of domestic content of the manufactured product has been established under applicable law or regulation; and (c) all construction materials are manufactured in the United States—this means that all manufacturing processes for the construction material occurred in the United States. (2) The Buy America preference only applies to articles, materials, and supplies that are consumed in, incorporated into, or aﬃxed to an infrastructure project. As such, it does not apply to tools, equipment, and supplies, such as temporary scaﬀolding, brought to the construction site and removed at or before the completion of the infrastructure project. Nor does a Buy America preference apply to equipment and furnishings, such as movable chairs, desks, and portable computer equipment, that are used at or within the ﬁnished infrastructure project but are not an integral part of the structure or permanently aﬃxed to the infrastructure project. (3) Waivers When necessary, recipients may apply for, and the agency may grant, a waiver from these requirements. The agency should notify the recipient for information on the process for requesting a waiver from these requirements. (a) When the Federal agency has determined that one of the following exceptions applies, the federal awarding oﬃcial may waive the application of the domestic content procurement preference in any case in which the agency determines that: (i) applying the domestic content procurement preference would be inconsistent with the public interest; (ii) the types of iron, steel, manufactured products, or construction materials are not produced in the United States in suﬃcient and reasonably available quantities or of a satisfactory quality; or (iii) the inclusion of iron, steel, manufactured products, or construction materials produced in the United States will increase the cost of the overall project by more than 25 percent. (b) A request to waive the application of the domestic content procurement preference must be in writing. The agency will provide instructions on the format, contents, and supporting materials required for any waiver request. Waiver requests are subject to public comment periods of no less than 15 days and must be reviewed by the Made in America Oﬃce. (c) There may be instances where a federal award qualiﬁes, in whole or in part, for an existing waiver described at “Buy America” Preference in FEMA Financial Assistance Programs for Infrastructure | FEMA.gov. (4) Deﬁnitions. The deﬁnitions applicable to this term are set forth at 2 C.F.R. § 184.3, the full text of which is incorporated by reference.

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Article 39 SAFECOM
Recipients receiving federal awards made under programs that provide emergency communication equipment and its related activities must comply with the SAFECOM Guidance for Emergency Communication Grants, including provisions on technical standards that ensure and enhance interoperable communications.

The SAFECOM Guidance is updated annually and can be found at Funding and Sustainment | CISA.

Article 40 Subrecipient Monitoring and Management
Pass-through entities must comply with the requirements for subrecipient monitoring and management as set forth in 2 C.F.R. §§ 200.331-333.

Article 41 System for Award Management and Unique Entity Identiﬁer Requirements Recipients are required to comply with the requirements set forth in the governmentwide federal award term and condition regarding the System for Award Management and Unique Entity Identiﬁer Requirements in 2 C.F.R. Part 25, Appendix A, the full text of which is incorporated reference.

Article 42 Termination of a Federal Award
(1) By DHS. DHS may terminate a federal award, in whole or in part, for the following reasons: (a) If the recipient fails to comply with the terms and conditions of the federal award; (b) With the consent of the recipient, in which case the parties must agree upon the termination conditions, including the eﬀective date, and in the case of partial termination, the portion to be terminated; or (c) Pursuant to the terms and conditions of the federal award, including, to the extent authorized by law, if the federal award no longer eﬀectuates the program goals or agency priorities. (3) By the Recipient. The recipient may terminate the federal award, in whole or in part, by sending written notiﬁcation to DHS stating the reasons for such termination, the eﬀective date, and in the case of partial termination, the portion to be terminated.

However, if DHS determines that the remaining portion of the federal award will not accomplish the purposes for which the federal award was made, DHS may terminate the federal award in its entirety. (4) Notice. Either party will provide written notice of intent to terminate for any reason to the other party no less than 30 calendar days prior to the eﬀective date of the termination. (5) Compliance with Closeout Requirements for Terminated Awards. The recipient must continue to comply with closeout requirements in 2 C.F.R. §§ 200.344200.345 after an award is terminated.

Article 43 Terrorist Financing
Recipients must comply with Executive Order 13224 and applicable statutory prohibitions on transactions with, and the provisions of resources and support to, individuals and organizations associated with terrorism. Recipients are legally responsible for ensuring compliance with the Executive Order and laws.

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Article 44 Traﬃcking Victims Protection Act of 2000(TVPA) Recipients must comply with the requirements of the government-wide federal award term and condition which implements Traﬃcking Victims Protection Act of 2000, Pub. L. No. 106-386, § 106 (codiﬁed as amended at 22 U.S.C. § 7104). The federal award term and condition is in 2 C.F.R. § 175.105, the full text of which is incorporated by reference.

Article 45 Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism (USA PATRIOT) Act of 2001, Pub. L. 107-56
Recipients must comply with the requirements of Pub. L. 107-56, Section 817 of the USA PATRIOT Act, which amends 18 U.S.C. §§ 175–175c.

Article 46 Use of DHS Seal, Logo and Flags
Recipients must obtain written permission from DHS prior to using the DHS seals, logos, crests, or reproductions of ﬂags, or likenesses of DHS agency oﬃcials. This includes use of DHS component (e.g., FEMA, CISA, etc.) seals, logos, crests, or reproductions of ﬂags, or likenesses of component oﬃcials.

Article 47 Whistleblower Protection Act
Recipients must comply with the statutory requirements for whistleblower protections in 10 U.S.C § 470141 U.S.C. § 4712.

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Article 48 Environmental Planning and Historic Preservation (EHP) Review DHS/FEMA funded activities that could have an impact on the environment are subject to the FEMA EHP review process. This review does not address all federal, state, and local requirements. Acceptance of federal funding requires the recipient to comply with all federal, state, and local laws. DHS/FEMA is required to consider the potential impacts to natural and cultural resources of all projects funded by DHS/FEMA grant funds, through its EHP review process, as mandated by: the National Environmental Policy Act; Endangered Species Act; National Historic Preservation Act of 1966, as amended; Clean Water Act; Clean Air Act; National Flood Insurance Program regulations; and any other applicable laws, regulations and executive orders. General guidance for FEMA’s EHP process is available on the DHS/FEMA Website. Speciﬁc applicant guidance on how to submit information for EHP review depends on the individual grant program. Applicants should contact their grant Program Oﬃcer to be put into contact with EHP staﬀ responsible for assisting their speciﬁc grant program. The FEMA EHP review process must be completed before funds are released to carry out the proposed project, otherwise, DHS/FEMA may not be able to fund the project due to noncompliance with EHP laws, executive orders, regulations, and policies. DHS/FEMA may also need to perform a project closeout review to ensure the applicant complied with all required EHP conditions identiﬁed in the initial review. If ground disturbing activities occur during construction, the applicant will monitor the ground disturbance, and if any potential archaeological resources are discovered, the applicant will immediately cease work in that area and notify the pass-through entity, if applicable, and DHS/FEMA. EO 11988, Floodplain Management, and EO 11990, Protection of Wetlands, require that all federal actions in or aﬀecting the ﬂoodplain or wetlands be reviewed for opportunities to relocate, and be evaluated for social, economic, historical, environmental, legal, and safety considerations. FEMA’s regulations at 44 C.F.R. Part 9 implement the EOs and require an eight-step review process if a proposed action is in a ﬂoodplain or wetland or has the potential to aﬀect or be aﬀected by a ﬂoodplain or wetland. The regulation also requires that the federal agency provide public notice of the proposed action at the earliest possible time to provide the opportunity for public involvement in the decision-making process (44 C.F.R. § 9.8). Where there is no opportunity to relocate the federal action, FEMA is required to undertake a detailed review to determine what measures can be taken to minimize future damages to the ﬂoodplain or wetland.

Article 49 Applicability of DHS Standard Terms and Conditions to Tribal Nations The DHS Standard Terms and Conditions are a restatement of general requirements imposed upon recipients and ﬂow down to sub-recipients as a matter of law, regulation, or executive order. If the requirement does not apply to Tribal Nations, or there is a federal law or regulation exempting its application to Tribal Nations, then the acceptance by Tribal Nations, or acquiescence to DHS Standard Terms and Conditions does not change or alter its inapplicability to a Tribal Nation.

The execution of grant documents is not intended to change, alter, amend, or impose additional liability or responsibility upon the Tribal Nations where it does not already exist.

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Article 50 Acceptance of Post Award Changes
In the event FEMA determines that an error in the award package has been made, or if an administrative change must be made to the award package, recipients will be notiﬁed of the change in writing. Once the notiﬁcation has been made, any subsequent requests for funds will indicate recipient acceptance of the changes to the award. Please email FEMA Grant Management Operations at: ASK- [email protected] for any questions.

Article 51 Disposition of Equipment Acquired Under the Federal Award When original or replacement equipment acquired under this award is no longer needed for the original project or program or for other activities currently or previously supported by a federal awarding agency, the non-state recipient or subrecipient (including subrecipients of a State or Tribal Nation), must request instructions from FEMA to make proper disposition of the equipment pursuant to 2 C.F.R. section 200.313(e). State recipients must follow the disposition requirements in accordance with State laws and procedures. 2 C.F.R. section 200.313(b). Tribal Nations must follow the disposition requirements in accordance with Tribal laws and procedures noted in 2 C.F.R. section 200.313(b); and if such laws and procedures do not exist, then Tribal Nations must follow the disposition instructions in 2 C.F.R. section 200.313(e).

Article 52 Prior Approval for Modiﬁcation of Approved Budget Before making any change to the FEMA approved budget for this award, a written request must be submitted and approved by FEMA as required by 2 C.F.R. section 200.308. For purposes of non-construction projects, FEMA is utilizing its discretion to impose an additional restriction under 2 C.F.R. section 200.308(i) regarding the transfer of funds among direct cost categories, programs, functions, or activities.

For awards with an approved budget where the federal share is greater than the simpliﬁed acquisition threshold (currently $250,000) and where the cumulative amount of such transfers exceeds or is expected to exceed ten percent (10%) of the total budget FEMA last approved, transferring funds among direct cost categories, programs, functions, or activities is unallowable without prior written approval from FEMA. For purposes of awards that support both construction and non-construction work, 2 C.F.R. section 200.308((f)(9) requires the recipient to obtain prior written approval from FEMA before making any fund or budget transfers between the two types of work. Any deviations from a FEMA approved budget must be reported in the ﬁrst Federal Financial Report (SF-425) that is submitted following any budget deviation, regardless of whether the budget deviation requires prior written approval.

Article 53 Indirect Cost Rate
2 C.F.R. section 200.211(b)(16) requires the terms of the award to include the indirect cost rate for the federal award. If applicable, the indirect cost rate for the award is stated in the budget documents or other materials approved by FEMA and included in the award ﬁle.

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Article 54 Build America, Buy America Act (BABAA) Required Contract Provision & Self-Certiﬁcation
In addition to the DHS Standard Terms & Conditions regarding Required Use of American Iron, Steel, Manufactured Products, and Construction Materials, recipients and subrecipients of FEMA ﬁnancial assistance for programs that are subject to BABAA must include a Buy America preference contract provision as noted in 2 C.F.R. section 184.4 and a self-certiﬁcation as required by the FEMA Buy America Preference in FEMA Financial Assistance Programs for Infrastructure (FEMA Interim Policy #207-22-0001). This requirement applies to all subawards, contracts, and purchase orders for work performed, or products supplied under the FEMA award subject to BABAA.

Article 55 Award Performance Goals
FEMA will measure the recipient’s performance of the grant by comparing the ﬁreﬁghter hiring activities of new, additional ﬁreﬁghters, rehire laid oﬀ ﬁreﬁghters, or retain ﬁreﬁghters facing layoﬀ OR recruitment and retention activities of volunteer ﬁreﬁghters who are involved with or trained in the operations of ﬁreﬁghting and emergency response as requested in its application. In order to measure performance, FEMA may request information throughout the period of performance.

In its ﬁnal performance report submitted at closeout, the recipient is required to report on the recipients increased compliance with the National standards described in the NOFO.

Article 56 Non-Applicability of Speciﬁc Agreement Articles Notwithstanding their inclusion in this award package, the following Agreement Articles do not apply to this grant award:

1. Communication and Cooperation with the Department of Homeland Security and Immigration Oﬃcials.

2. Paragraph (2)(a)(iii) of Anti-Discrimination.

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Article 57 Payment Information (Updated)
Recipients will submit payment requests in FEMA GO for FY25 awards under this program.

Instructions to Grant Recipients Pursuing Payments
FEMA reviews all grant payments and obligations to ensure allowability in accordance with 2 C.F.R. § 200.305. These measures ensure funds are disbursed appropriately while continuing to support and prioritize communities who rely on FEMA for assistance. Once a recipient submits a payment request in FEMA GO, FEMA will review the request. If FEMA approves a payment, it will process the payment through FEMA GO and the payment will be delivered pursuant to the recipients SAM.gov ﬁnancial information. If FEMA disapproves a payment, FEMA will inform the recipient.

Processing and Payment Timeline
FEMA must comply with regulations governing payments to grant recipients. See 2 C.F.R. § 200.305. For grant recipients other than States, 2 C.F.R. § 200.305(b)(3) stipulates that FEMA is to make payments on a reimbursement basis within 30 days after receipt of the payment request, unless FEMA reasonably believes the request to be improper. For state recipients, 2 C.F.R. § 200.305(a) instructs that federal grant payments are governed by Treasury-State Cash Management Improvement Act (CMIA) agreements ("Treasury-State agreement") and default procedures codiﬁed at 31 C.F.R. part 205 and Treasury Financial Manual (TFM) 4A-2000, "Overall Disbursing Rules for All Federal Agencies." See 2 C.F.R. § 200.305(a).

Treasury-State agreements generally apply to "major federal assistance programs" that are governed by 31 C.F.R. part 205, subpart A and are identiﬁed in the Treasury-State agreement. 31 C.F.R. §§ 205.2, 205.6. Where a federal assistance (grant) program is not governed by subpart A, payment and funds transfers from FEMA to the state are subject to 31 C.F.R. part 205, subpart B. Subpart B requires FEMA to "limit a funds transfer to a state to the minimum amounts needed by the state and must time the disbursement to be in accord with the actual, immediate cash requirements of the state in carrying out a federal assistance program or project. The timing and amount of funds transfers must be as close as is administratively feasible to a state's actual cash outlay for direct program costs and the proportionate share of any allowable indirect costs." 31 C.F.R. § 205.33(a).

Nearly all FEMA grants are not "major federal assistance programs." As a result, payments to states for those grants are subject to the "default" rules of 31 C.F.R. part 205, subpart B.

If additional information is needed, a request for information will be issued by FEMA to the recipient; recipients are strongly encouraged to respond to any additional FEMA request for information inquiries within three business days. If an adequate response is not received, the request may be denied, and the entity may need to submit a new reimbursement request; this will re-start the 30-day timeline.

Submission Process
All non-disaster grant program reimbursement requests must be reviewed and approved by FEMA prior to drawdowns.

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For all non-disaster reimbursement requests (regardless of system), please ensure submittal of the following information:

1. Grant ID / Award Number

2. Total amount requested for drawdown

3. Purpose of drawdown and timeframe covered (must be within the award performance period)

4. Subrecipient Funding Details (if applicable).
• Is funding provided directly or indirectly to a subrecipient? • If no, include statement "This grant funding is not being directed to a subrecipient." • If yes, provide the following details:
• The name, mission statement, and purpose of each subrecipient receiving funds, along with the amount allocated and the speciﬁc role or activity being reimbursed. • Whether the subrecipient’s work or mission involves supporting aliens, regardless of whether FEMA funds support such activities.
• Whether the payment request includes an activity involving support to aliens? • Whether the subrecipient has any diversity, equity, and inclusion practices.

5. Supporting documentation to demonstrate that expenses are allowable, allocable, reasonable, and necessary under 2 C.F.R. Part 200 and in compliance with the grant’s NOFO, award terms, and applicable federal regulations.

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Article 58 Termination of the Federal Award (Updated)

1. Paragraph C.XL of the FY 2025 DHS Standard Terms and Conditions, v.3 sets forth a term and condition entitled “Termination of a Federal Award.” The termination provision condition listed below applies to the grant award and the term and condition in Paragraph C.XL of the FY 2025 DHS Standard Terms and Conditions, v.3 does not.

2. Termination of the Federal Award by FEMA
FEMA may terminate the federal award in whole or in part for one of the following reasons identiﬁed in 2 C.F.R. § 200.340:
a. If the recipient or subrecipient fails to comply with the terms and conditions of the federal award.
b. With the consent of the recipient, in which case FEMA and the recipient must agree upon the termination conditions. These conditions include the eﬀective date and, in the case of partial termination, the portion to be terminated. c. If the federal award no longer eﬀectuates the program goals or agency priorities.

Under this provision, FEMA may terminate the award for these purposes if any of the following reasons apply:
i. If DHS/FEMA, in its sole discretion, determines that a speciﬁc award objective is ineﬀective at achieving program goals as described in this NOFO; ii. If DHS/FEMA, in its sole discretion, determines that an objective of the award as described in this NOFO will be ineﬀective at achieving program goals or agency priorities;
iii. If DHS/FEMA, in its sole discretion, determines that the design of the grant program is ﬂawed relative to program goals or agency priorities; iv. If DHS/FEMA, in its sole discretion, determines that the grant program is not aligned to either the DHS Strategic Plan, the FEMA Strategic Plan, or successor policies or documents;
v. If DHS/FEMA, in its sole discretion, changes or re-evaluates the goals or priorities of the grant program and determines that the award will be ineﬀective at achieving the updated program goals or agency priorities; or vi. For other reasons based on program goals or agency priorities described in the termination notice provided to the recipient pursuant to 2 C.F.R. § 200.341. vii. If the awardee falls out of compliance with the Agency’s statutory or regulatory authority, award terms and conditions, or other applicable laws.

3. Termination of a Subaward by the Pass-Through Entity The pass-through entity may terminate a subaward in whole or in part for one of the following reasons identiﬁed in 2 C.F.R. § 200.340:
a. If the subrecipient fails to comply with the terms and conditions of the federal

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award.
b. With the consent of the subrecipient, in which case the pass-through entity and the subrecipient must agree upon the termination conditions. These conditions include the eﬀective date and, in the case of partial termination, the portion to be terminated.
c. If the pass-through entity’s award has been terminated, the pass-through recipient will terminate its subawards.

4. Termination by the Recipient or Subrecipient
The recipient or subrecipient may terminate the federal award in whole or in part for the following reasons identiﬁed in 2 C.F.R. § 200.340: Upon sending FEMA or the pass-through entity a written notiﬁcation of the reasons for such termination, the eﬀective date, and, in the case of partial termination, the portion to be terminated.

However, if FEMA or the pass-through entity determines that the remaining portion of the federal award will not accomplish the purposes for which the federal award was made, FEMA or the pass-through entity may terminate the federal award in its entirety.

5. Impacts of Termination
a. When FEMA terminates the federal award prior to the end of the period of performance due to the recipient’s material failure to comply with the terms and conditions of the federal award, FEMA will report the termination in SAM.gov in the manner described at 2 C.F.R. § 200.340(c).
b. When the federal award is terminated in part or its entirety, FEMA or the pass- through entity and the recipient or subrecipient remain responsible for compliance with the requirements in 2 C.F.R. §§ 200.344 and 200.345.

6. Notiﬁcation Requirements
FEMA or the pass-through entity must provide written notice of the termination in a manner consistent with 2 C.F.R. § 200.341. The federal award will be terminated on the date of the notiﬁcation unless stated otherwise in the notiﬁcation.

7. Opportunities to Object and Appeals
Where applicable, when FEMA terminates the federal award, the written notiﬁcation of termination will provide the opportunity, and describe the process, to object and provide information challenging the action, pursuant to 2 C.F.R. § 200.342.

8. Eﬀects of Suspension and Termination
The allowability of costs to the recipient or subrecipient resulting from ﬁnancial obligations incurred by the recipient or subrecipient during a suspension or after the termination of a federal award are subject to 2 C.F.R. § 200.343.

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Article 59 Non-Applicability of Speciﬁc Agreement Articles Notwithstanding their inclusion in this award package, the following Agreement Article does not apply to this grant award:

Termination of a Federal Award
The intent of this provision is to clarify that Paragraph C.XL (Termination of a Federal Award) of the FY 2025 DHS Standard Terms and Conditions does not apply to this award. Instead, the Agreement Article titled “Termination of the Federal Award”, or “Termination of the Federal Award (Updated)” applies to this grant award.

Obligating document

1. Agreement No.

EMW-2024-FF-
01576

2. Amendment
No.

N/A

3. Recipient
No.
946000448

4. Type of
Action
AWARD

5. Control No.

WX02142N2025T

6. Recipient Name and
Address

CITY OF VALLEJO
555 SANTA CLARA ST
VALLEJO, CA 94590

7. Issuing FEMA Oﬃce and
Address
Grant Programs Directorate
500 C Street, S.W.

Washington DC, 20528-7000
1-866-927-5646

8. Payment Oﬃce and
Address
FEMA, Financial Services
Branch
500 C Street, S.W., Room
723
Washington DC, 20742

9. Name of
Recipient Project
Oﬃcer
Kevin Reustle
9a. Phone
No.
7073424213

10. Name of FEMA Project
Coordinator
Staﬃng for Adequate Fire and
Emergency Response (SAFER) Grant
Program
10a.

Phone
No.
1-866-
274-0960

11. Eﬀective Date of
This Action
09/24/2025

12. Method of
Payment

OTHER - FEMA
GO

13. Assistance
Arrangement

COST SHARING

14. Performance
Period
03/23/2026 to
03/22/2029
Budget Period
03/23/2026 to
03/22/2029

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15. Description of Action a. (Indicate funding data for awards or ﬁnancial changes) Program
Name
Abbreviation
Assistance
Listing No.

Accounting
Data
(ACCS
Code)
Prior
Total
Award
Amount
Awarded
This Action +
or (-)
Current Total
Award
Cumulative
Non-Federal
Commitment
FF 97.083
2025-FF-
GF01 -
P410-xxxx-
4101-D
$0.00 $2,911,896.29$2,911,896.29$1,810,097.71
Totals$0.00 $2,911,896.29$2,911,896.29$1,810,097.71
b. To describe changes other than funding data or ﬁnancial changes, attach schedule and check here:

N/A

16.FOR NON-DISASTER PROGRAMS: RECIPIENT IS REQUIRED TO SIGN AND RETURN THREE (3) COPIES OF THIS DOCUMENT TO FEMA (See Block 7 for address)
This ﬁeld is not applicable for digitally signed grant agreements

17. RECIPIENT SIGNATORY OFFICIAL (Name and Title) DATE

18. FEMA SIGNATORY OFFICIAL (Name and Title)
Stacey Street, Deputy Assistant Administrator Grants Program Directorate
DATE
09/24/2025

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ACTION ITEM 8.E.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM: Dawn G. Abrahamson, City Clerk
SUBJECT: ADOPT RESOLUTION CONFIRMING AND CONSENTING TO COUNCIL

APPOINTMENTS TO VARIOUS COMMISSIONS, BOARDS AND COMMITTEES FOR THE YEAR 2026

RECOMMENDATION
Adopt a resolution consenting to and confirming various appointments to Commissions, Boards and Committees for 2026.

REASONS FOR RECOMMENDATION
Pursuant to Vallejo Municipal Code Section 2.02.350D, appointments to boards, commissions and committees shall be considered and acted upon by the City Council in open public meetings of the council, unless otherwise permitted by law. Pursuant to 2.02.350E, the Mayor is authorized to make appointments, with the consent of the City Council, to committees composed solely of councilmembers and to special ad hoc committees of limited duration and purpose. Additional sources of authority, as cited in the attachment to the resolution, may provide for the mayoral appointments to other boards and bodies. The Mayor undertakes a review of mayoral appointments at the beginning of each calendar year.

BACKGROUND AND DISCUSSION
Annually, the Mayor reviews the appointment of councilmembers to various boards, commissions, committees and liaison positions. Based on the Mayor's review, the attached list (Attachment 2) of appointments for calendar year 2026 is submitted for the City Council's consideration and consent. Appointments shall continue until a successor is duly appointed.

Council liaisons are assigned to each of the various City commissions, boards and committees and other bodies, including designating a representative to County, Regional and State Boards and Commissions and other agencies to serve as board members and delegates as a means of furthering the City's interests.

FISCAL IMPACT
There is no fiscal impact in the filling of vacancies on standing committees.

ENVIRONMENTAL REVIEW
This action is exempt from the California Environmental Quality Act (CEQA) because it is not a project which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to CEQA Guidelines section 15378.

ATTACHMENTS

1. 2026 Resolution Making Commission Committee Appointments CAO STAMP

2. 2026 Council Appointments List 012726

Page 153 of 329 ends

Date: February 10, 2026
Subject: ADOPT RESOLUTION CONFIRMING AND CONSENTING TO COUNCIL

APPOINTMENTS TO VARIOUS COMMISSIONS, BOARDS AND COMMITTEES FOR THE YEAR 2026

Page 2 ends

CONTACT
Dawn G. Abrahamson, City Clerk, (707) 648-4528
[email protected]

Page 154 of 329 ends

Approved as to form:

By: for
Veronica Nebb, City Attorney
RESOLUTION NO. 26-_____ N.C.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VALLEJO MAKING

COUNCIL APPOINTMENTS TO VARIOUS COMMISSIONS,
BOARDS AND COMMITTEES FOR 2026

WHEREAS, pursuant to Vallejo Municipal Code Section 2.02.350 D, appointments to boards, commissions and committees shall be considered and acted upon by the Council in open public meetings of the Council, unless otherwise permitted by law; and

WHEREAS, pursuant to Vallejo Municipal Code section 2.02.350 E, the Mayor is authorized to make appointments to committees and sub-committees composed solely of Council members and to special ad hoc committees of limited duration of purpose with the consent of the City Council; and

WHEREAS, a Council liaison is assigned to each of the various City commissions, boards and committees and other bodies; and

WHEREAS, it is necessary to designate the City of Vallejo representative to various County, regional and statewide boards and commissions and other agencies to serve as board members, members and delegates as a means of furthering the City's interests; and

WHEREAS, it is necessary to nominate a City of Vallejo representative on advisory committees of other public entities for the appointment by the Board of such public entities.

NOW, THEREFORE, BE IT RESOLVED that the attached list of appointments, incorporated herein by reference, for calendar year 2026 are hereby made, consented to and confirmed as applicable.

BE IT FURTHER RESOLVED that said appointments shall continue until a successor is duly appointed.

Page 155 of 329 ends

Adopted by the City Council of the City of Vallejo at a regular meeting held on February 10, 2026, with the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ANDREA SORCE, MAYOR
ATTEST:

DAWN G. ABRAHAMSON, CITY CLERK

Page 156 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
1 COUNCIL LIAISON APPOINTMENTS TO CITY COMMISSIONS/BOARDS/COMMITTEES

NAME OF COMMISSION,

BOARD OR COMMITTEE COUNCIL LIAISON NUMBER OF

APPOINTMENTS MEETING INFORMATION

ARCHITECTURAL

HERITAGE & LANDMARK

COMMISSION

BREGENZER
ONE
3RD THURSDAY MONTHLY
6:30 P.M.

CITY COUNCIL CHAMBERS

BEAUTIFICATION

COMMISSION GORDON ONE
1st WEDNESDAY 6:00 P.M.

BI-MONTHLY

CITY COUNCIL CHAMBERS

CIVIL SERVICE

COMMISSION LEDIJU ONE
2ND MONDAY MONTHLY
5:15 P.M.

CITY COUNCIL CHAMBERS

CODE ENFORCEMENT

APPEALS BOARD MATIAS ONE
4TH THURSDAY 6:00 P.M.

MONTHLY

CITY COUNCIL CHAMBERS

COMMISSION ON CULTURE

AND THE ARTS MATIAS ONE
4th MONDAY 6:00 P.M.

MONTHLY

CITY COUNCIL CHAMBERS

DESIGN REVIEW BOARD PALMARES ONE
2ND THURSDAY MONTHLY
7:00 P.M.

CITY COUNCIL

CHAMBERSVALLEJO ROOM

ECONOMIC DEVELOPMENT

COMMISSION MATIAS ONE
2ND WEDNESDAY BI-MONTHLY- AS
NEEDED 6:00 P.M.

CITY COUNCIL CHAMBERS

HOUSING & COMMUNITY

DEVELOPMENT

COMMISSION

LEDIJU ONE
1ST THURSDAY 7:00 P.M.

MONTHLY

CITY COUNCIL CHAMBERS

HUMAN RELATIONS

COMMISSION MATULAC ONE
4TH WEDNESDAY IN THE MONTHS

OF JANUARY, APRIL, JULY &
OCTOBER AS NEEDED 6:00 P.M.

CITY COUNCIL CHAMBERS

MARINA ADVISORY

COMMITTEE PALMARES ONE
1ST THURSDAY QUARTERLY
5:00 P.M.

CITY COUNCIL CHAMBERS

MCCUNE COLLECTION
COMMISSION PALMARES ONE 1st MONDAY BI-MONTHLY 5:00 P.M.

CITY COUNCIL CHAMBERS

PLANNING COMMISSION MATULAC ONE
1ST & 3RD MONDAY MONTHLY
7:00 P.M.

CITY COUNCIL CHAMBERS

SISTER CITY COMMISSION GORDON ONE
3RD MONDAY 5:30 P.M.

BI-MONTHLYQUARTERLY

VALLEJO ROOM

PARTICIPATORY

BUDGETING STEERING

COMMITTEE

BREGENZER

GORDON TWO
3RD WEDNESDAY 6:30 P.M.

MONTHLY

COUNCIL CHAMBERS

POLICE OVERSIGHT AND

ACCOUNTABILITY

COMMISSION

LEDIJU ONE
2nd THURSDAY MONTHLY
6:30 P.M.

VALLEJO ROOM COUNCIL

CHAMBERS

SURVEILLANCE ADVISORY
BOARD

BREGENZER

MATULAC
(ALTERNATE)
ONE
3rd THURSDAY 6:00 P.M.

MONTHLY

VALLEJO ROOM UNLESS COUNCIL

CHAMBERS IS AVAILABLE

Page 157 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
2 MEASURE P OVERSIGHT

COMMITTEE

MATIAS ONE

AT LEAST TWICE PER CALENDAR
YEAR; MORE2nd MONDAY MONTHLY
6:00 P.M. FREQUENTLY IF NECESSARY.

VALLEJO ROOM UNLESS COUNCIL

CHAMBERS IS AVAILABLE

COUNCIL LIAISON APPOINTMENTS TO COMMUNITY BASE ORGANIZATIONS,

COUNTY/REGIONAL/INTER-AGENCY/STATE COMMITTEES/BOARDS

NAME OF AGENCY COUNCIL LIAISON NUMBER OF

APPOINTMENTS MEETING INFORMATION

CENTRAL CORE
RESTORATION CORP.
(CCRC)
NA ONE
2ND THURSDAY 4:30 P.M.
301 GEORGIA STREET, SUITE 290

VALLEJO CA

VALLEJO CENTER FOR THE
ARTS (formerly Community
Arts Foundation, Empress
Theatre)
TBD ONE 4TH WEDNESDAY 7:00 P.M.

FIGHTING BACK
PARTNERSHIP TBD ONE 1ST THURSDAY 6:00 P.M.
3RD FLOOR, JFK LIBRARY

HUMANE SOCIETY OF

NORTH BAY TBD TWO MEETINGS AS NEEDED

SENIOR CITIZENS COUNCIL TBD ONE
2ND MONDAY OF JANUARY & JUNE
12:30 – 2:00 P.M.

DOUGLAS SENIOR CENTER

SOLANO COUNTY FAIR

ASSOCIATION BREGENZER ONE
2ND WEDNESDAY 6:15 P.M.

SOLANO COUNTY FAIRGROUNDS
900 FAIRGROUNDS DRIVE

TRAVIS REGIONAL ARMED
FORCES COMMITTEE GORDON ONE 3rd MONDAY 8:00 A.M. BREAKFAST

DELTA BREEZE CLUB TRAVIS AFB

VALLEJO CONVENTION AND
VISITORS BUREAU TBD ONE 3rd WEDNESDAY 3:30 P.M.

CHAMBER OF COMMERCE OFFICE

VALLEJO GOLF CLUB
TBD ONE 2ND THURSDAY 7:00 P.M.

BLUE ROCK SPINGS BOARD ROOM

VALLEJO FIRST CORP
(formerly Vallejo Main Street
Board of Directors)

TBD ONE
2nd THURSDAY 5:45 P.M.
(frequency of meetings TBD)
235-237 GEORGIA STREET
(Beeman Building)
1st Floor Conference Room

CITY/SCHOOLS TASK
FORCE 2X2

MAYOR SORCE
MATULAC TWO 3rd THURSDAY 4:00 P.M.

VALLEJO ROOM

Page 158 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
3 APPOINTMENTS TO CITY COUNCIL STANDING COMMITTEES

NAME OF COUNCIL

COMMITTEE MEMBERS NUMBER OF

APPOINTMENTS MEETING INFORMATION

INTER-AGENCY

COMMITTEE

MAYOR SORCE
LEDIJU

MATULAC
MAYOR + TWO
4TH MONDAY 6:00 P.M.

CITY MANAGER’s CONFERENCE
ROOM, 3rd Floor

CITY HALL

ISLAND ENERGY ADVISORY

COMMITTEE PALMARES MAYOR MEETINGS AS NEEDED

MARE ISLAND COMMITTEE
(RAB)

MAYOR SORCE
LEDIJU

PALMARES

THREE MEETINGS AS NEEDED

MARINA COMMITTEE
SORCE
PALMARES.

MATIAS

THREE MEETINGS AS NEEDED

PUBLIC SAFETY

COMMITTEE
LEDIJU
MATIAS

PALMARES

THREE MEETINGS AS NEEDED

LAKES WATER SYSTEM

SUB-COMMITTEE

MAYOR SORCE

LEDIJU TWO MEETINGS AS NEEDED

PUBLIC SAFETY & QUALITY

OF LIFE AD-HOC TBD THREE SUGGEST THIS IS MERGED WITH

PUBLIC SAFETY

POLICE REFORM AD-HOC

SUBCOMMITTEE
SORCE

BREGENZER
GORDON
THREE
MEET AS NEEDED. SHALL NOT BE

OPERATIVE AFTER ALL OF THE

REQUIREMENTS OF CALDOJ

SETTLEMENT AGREEMENT ARE
MET

Page 159 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
4 APPOINTMENTS TO COUNTY/REGIONAL/INTER-AGENCY/STATE COMMITTEES/BOARDS

AND OTHER BODIES

NAME OF AGENCY COUNCIL

REPRESENTATIVE

NUMBER OF

APPOINTMENTS NOTES MEETING

INFORMATION

ASSOCIATION OF

BAY AREA
GOVERNMENTS –

GENERAL

ASSEMBLY

MAYOR SORCE
(ALTERNATE)

MATULAC
ONE +

ALTERNATE

COUNCIL APPOINTS

DELEGATE AND

ALTERNATE

MEETS TWICE A

YEAR SPRING/FALL

LEAGUE OF

CALIFORNIA CITIES
– GENERAL

ASSEMBLY

MATULAC

BREGENZER
(1st Alt)
LEDIJU (2nd Alt)
ONE + TWO

ALTERNATES

BYLAWS REQUIRE

COUNCIL APPOINTS

DELEGATE AND TWO

ALTERNATES

AS SET BY LEAGUE

LEAGUE OF

CALIFORNIA CITIES
– NORTH BAY

DIVISION

BREGENZER
LEDIJU
(ALTERNATE)
ONE +

ALTERNATE

COUNCIL APPOINTS

REPRESENTATIVE

AND ALTERNATE

QUARTERLY

MEETINGS

PLACE AND TIME
TBA

SOLANO COUNTY
MAYOR’S

COMMITTEE

MAYOR SORCE MAYOR

COMPRISED OF ALL
MAYORS – HAS BEEN

ON LIST IN PAST,

BUT PROBABLY

SHOULD BE

REMOVED
3RD WEDNESDAY
6:00 P.M.

SUISUN

SOLANO STATE

PARKS COMMITTEE PALMARES ONE

COUNCIL

APPOINTED ONE
MEMBER ON 9/10/13

TO REPRESENT CITY

OF VALLEJO

MEETINGS AS
NEEDED
SOLANO 360

IMPLEMENTATION

COMMITTEE

TBD TWO MEETINGS AS
NEEDED

MCE CLEAN

ENERGY BOARD

PALMARES
MATULAC (ALT) ONE + ALT.

COUNCIL APPOINTS

TO REPRESENT CITY

OF VALLEJO
3rd THURSDAY OF

THE MONTH ON A

QUARTERLY BASIS

OR AS NEEDED

TRIPARTITE

ADVISORY BOARD GORDON ONE

ADVISORY TO

SOLANO COUNTY

JPA FOR

HOMELESSNESS
QUARTERLY - 4TH

MONDAY IN JAN,
APR, JULY,& OCT. 2-
4 P.M., FAIRFIELD

COMMUNITY
CENTER

Page 160 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
5 APPOINTMENTS TO COUNTY/REGIONAL/INTER-AGENCY/STATE COMMITTEES/BOARDS

NAME OF AGENCY COUNCIL

REPRESENTATIVE

NUMBER OF

APPOINTMENTS NOTES MEETING

INFORMATION

SOLANO COUNTY

TRANSPORTATION

AUTHORITY

MAYOR SORCE

MATULAC
(ALTERNATE)
ONE +

ALTERNATE

BYLAWS REQUIRE

BOARD TO BE

COMPRISED OF THE

MAYOR OF THE

SEVEN CITIES, OR A

COUNCIL MEMBER

APPOINTED BY THE

MAYOR OR THE CITY

COUNCIL AS AN

ALTERNATE
2ND WEDNESDAY
6:00 P.M.

TRANSPORATATION
OFFICE
1 HARBOR CENTER,
SUITE 130, SUISUN

SOLANO COUNTY

TRANSIT
(SOLTRANS)
BOARD

MAYOR SORCE &
GORDON
LEDIJU

MATULAC
(ALTERNATE)

TWO MEMBERS
+ ONE

ALTERNATE

TWO COUNCIL
MEMBERS + ONE

ALTERNATE FROM

BENICIA AND
VALLEJO + SOLANO
COUNTY MTC REP +

ONE NON-VOTING

STA REP
3RD THURSDAY
4:00 P.M.

VALLEJO CITY

COUNCIL

CHAMBERS OR

BENICIA CITY

COUNCIL

CHAMBERS

SOLANO COUNTY

WATER AGENCY
BOARD

MAYOR SORCE

MATULAC
LEDIJU
(ALTERNATE)
MAYOR +

ALTERNATE

MAYOR IS BOARD

MEMBER BY

STATUTE AND

COUNCIL APPOINTS

ALTERNATE
2ND THURSDAY
6:30 P.M.

SOLANO COUNTY

WATER AGENCY
Berryessa Room
810 Vaca Valley
Parkway, Suite 202
Vacaville
SOLANO

ECONOMIC

DEVELOPMENT

CORPORATION
MATIAS

ONE COUNCIL APPOINTS

BOARD MEMBERS
4TH THURSDAY
9:00 A.M.

BI-MONTHLY

JELLY BELLY

FACTORY
1 JELLY BELLY

LANE, FAIRFIELD

SOLANO WATER

AUTHORITY BOARD

MAYOR SORCE

MATULAC
(ALTERNATE)
MAYOR +

ALTERNATE

COUNCIL APPOINTS

BOARD MEMBER

AND ALTERNATE

MEETS AS NEEDED

SOLANO IRRIGATION

DISTRICT OFFICE
508 ELMIRA RD,

VACAVILLE

SOLANO OPEN
SPACE (SOS) TBD ONE +

ALTERNATE

COUNCIL APPOINTS

BOARD MEMBER

AND ALTERNATE
2ND MONDAY
7:00 P.M.

QUARTERLY
PLACE: TBA

VALLEJO-NAPA

SOLID WASTE

MANAGEMENT

MAYOR SORCE

BREGENZER
(ALTERNATE)
ONE +

ALTERNATE

COUNCIL APPOINTS

BOARD MEMBER

AND ALTERNATE
1ST THURSDAY
9:00 A.M.

AMERICAN CANYON

CITY HALL
4381 BROADWAY ST,
SUITE 201

Page 161 of 329 ends

COUNCIL APPOINTMENTS-2026
January 27, 2025
6 NAME OF AGENCY

COUNCIL

REPRESENTATIVE

NUMBER OF

APPOINTMENTS

NOTES MEETING

INFORMATION

VALLEJO BUSINESS

EDUCATION

ALLIANCE
TBD ONE +

ALTERNATE

COUNCIL APPOINTS

BOARD MEMBER

AND ALTERNATE

NAME OF AGENCY COUNCIL

REPRESENTATIVE

NUMBER OF

APPOINTMENTS NOTES MEETING

INFORMATION
MULTI-

JURISDICTIONAL

HOMELESS TWO
BY TWO

SUBCOMMITTEE &

REGIONAL

HOMELESS

WORKGROUP
LEDIJU

PALMARES TWO MEMBERS COUNCIL APPOINTS

TWO MEMBERS

SUBCOMMITTEE
(2x2)

MONTHLY, SUBJECT

TO CHANGE

WORKGROUP

BI-WEEKLY,
THURSDAYS, 3-4
P.M., SUBJECT TO
CHANGE

NAPA-SOLANO

AREA AGENCY ON

AGING OVERSIGHT
BOARD
GORDON

MATULAC
(ALTERNATE)

ONE MEMBER

COUNCIL

APPOINTMENTS

BOARD MEMBER

AND ALTERNATE
4TH MONDAY
10 A.M. – 12 P.M.

HELD

ALTERNATIVELY IN

NAPA COUNTY &

SOLANO COUNTY

BOARD OF

SUPERVISORS

CHAMBERS
GREEN

EMPOWERMENT

ZONE (GEZ)

PALMARES

MATULAC
(ALTERNATES)

ONE MEMBER

COUNCIL APPOINTS

BOARDMEMBER

AND ALTERNATE
BI-MONTHLY, 3rd
FRIDAY @ 9:30 A.M.
1025 ESCOBAR ST.

ROOM 110A/B/C

MARTINEZ

Page 162 of 329 ends

ACTION ITEM 9.A.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM: Nalungo Conley, Assistant City Manager
Natalie Peterson, Assistant to the City Manager
SUBJECT: (1) RECEIVE UPDATE ON UNHOUSED SITUATION, (2) PROVIDE DIRECTION TO STAFF ON CITY PROGRAMS, AND (3) AUTHORIZE THE CITY MANAGER TO ALLOCATE UP TO $1,000 FOR A PROGRAM FOR LIVED EXPERIENCE STIPENDS

RECOMMENDATION
Receive an update on the unhoused situation and provide direction to staff on the City’s unhoused programs. Authorize the City Manager to allocate up to $1,000 for a program for lived experience stipends.

REASONS FOR RECOMMENDATION
At its January 13, 2026 meeting, City Council request a future agenda item on the City’s unhoused situation and programs in February 2026.

BACKGROUND AND DISCUSSION
On January 13, 2026, City Council approved a temporary encampment removal pause and requested that staff come back in February 2026 with an update on the following items: the Point in Time (PIT) Count, encampment clean-up pause, warming center, and other unhoused issues of high priority.

Point In Time (PIT) Count Update
On Thursday, January 29, 2026 Solano County conducted its 2026 Point In Time (PIT) Count. The purpose of the PIT Count is to obtain a snapshot census of people experiencing homelessness in the Solano County area in a designated 24-hour period, part of the nationwide initiative to provide a snapshot of the number and demographics of those experiencing homelessness, based on the definition provided by the U.S. Department of Housing and Urban Development (HUD). HUD requires that this be conducted every other year. This count provides data that is used to determine funding from the State and Federal Government for programs and services for people experiencing or at risk of homelessness.

The PIT Count is organized and planned by the Vallejo-Solano Continuum of Care (CoC) and is facilitated by volunteers, City and County staff, local resource agencies, and nonprofit and religious organizations. This year Vallejo had 80 individuals sign up to participate in the PIT Count, with approximately 45 who actually participated, which were divided into 8 teams. Volunteers met at City Hall at 6:30 am for a briefing and team assignments and left City Hall around 7:30 am to begin conducting the count. Historical PIT Counts had begun at 5:30 am, but with feedback received from previous PIT Counts, this year’s count was scheduled to begin later in the morning throughout Solano County with an estimated start time of 7:00 am. There were requests to move the start time back later than 7:00 am by some groups, which may be reviewed for future counts.

Surrounding jurisdictions, including Oakland, San Francisco, Alameda County, and Contra Costa County began their PIT Counts between 5:00am and 5:30am.

Data is collected during the PIT Count through 1. Interviews; 2. Observation of a person; and 3. Observation of a structure. Whenever possible, we ask volunteers to conduct interviews as this helps to gather demographic information on the City’s unhoused population to help us better understand the community that we are serving.

Page 163 of 329 ends

Date: February 10, 2026
Subject: (1) RECEIVE UPDATE ON UNHOUSED SITUATION, (2) PROVIDE DIRECTION TO STAFF ON CITY PROGRAMS, AND (3) AUTHORIZE THE CITY MANAGER TO ALLOCATE UP TO $1,000 FOR A PROGRAM FOR LIVED EXPERIENCE STIPENDS

Page 2 ends

When interviews are not an option, for whatever the reason may be, observations are reported. Although this gathers less demographic information, it does help count the number of unhoused individuals who are residing in Vallejo and Solano County. This information is collected and submitted through the CountingUs website/App.

Now that the PIT Count has been conducted, Simtech (the organization contracted with CAP Solano JPA and the CoC to support the count) will begin to review data and use the observations and interviews to come up with Solano County’s unhoused number and the numbers for each city within the County. It historically has taken several months to gain the full breakdown and report that gets submitted to HUD. Once that report is made available, the CoC staff will share it with City Council and the community.

Preliminary data submitted for Vallejo shows a 33% decrease in total submissions to the CountingUs system.

There was a decrease in interviews, observations of people and observations of structures, with the largest decrease being in the observation of structures, which includes vehicles, RVs, makeshift structures, abandoned buildings, etc. This is not the final data for the City’s unhoused number, but gives a high level estimate that we should expect to see a decrease in the number of unsheltered and/or unhoused individuals.

The information from the PIT Count and additional information gathered from individuals with lived experience, community members, service providers, and subject-matter experts will be used to help establish the City’s future process and prioritization for addressing the needs of our unhoused community.

Encampment Removal Pause and Outreach Update
At the January 13th meeting, Council approved a temporary encampment removal pause including movement of individuals, structures, tents, vehicles, and RVs until February 15, 2026 to support the 2026 Point In Time (PIT) Count and outreach efforts leading up to and for 2 weeks after the PIT Count. During this time, City staff continued efforts of trash removal from encampments to help reduce health and safety concerns, and address any potential Americans with Disabilities Act (ADA) violations that result from having sidewalks, streets, and other city right-of-ways blocked by debris that is associated with encampments. Additionally, Council requested during this temporary pause, that staff coordinate with others on outreach to encampments throughout the City to ensure that individuals are connected to available services and potential housing opportunities.

City Council requested for the City to help coordinate outreach by the CoC resource agencies during this pause. On January 22nd City Staff met with the Solano Integrated Outreach Team (SIOT), which includes the Chair and Vice of the CoC (Resource Connect Solano and CAN-B respectively), 4th Second and Opportunity House to discuss a coordinated outreach approach during the temporary pause. The City requested the CoC to attend weekly coordination meetings. However, SIOT declined to attend such meetings due to stated scheduling and funding challenges, notwithstanding the City's financial contributions to the CoC. In lieu of weekly meetings staff have asked SIOT to complete a tracker weekly that identifies the following information:
• Locations served
• Number of unhoused contacted
• Number of unhoused at the location
• Number of unhoused entered into HMIS (or updated in HMIS) • Agency providing services
• Identity for each person (by HMIS #, initials, etc.) & what services they were referred to • Number of unhoused declining services

Page 164 of 329 ends

Page 3 ends

To date, the City has not received weekly tracker information.

During this meeting staff also discussed how coordinated outreach efforts will move on a go forward basis, but at this juncture SIOT was not able to commit to a full-fledged plan. SIOT did say that they may need additional funds to expand outreach efforts in Vallejo but also stated that with limited housing/shelter availability, getting people into housing isn’t a reality at this point. They did say that with increased funding there are other services that they can offer or there may be potential for increased outreach.

Council also requested the fiscal impact related to conducting the trash pick-ups during the pause. The estimated daily cost of staff time for trash pick-up is $1,930.80, with the 9 days of trash pick-ups costing an estimated $17,377.19. The cost breakdown is below based on typical staffing for the project and the most recent salary schedule for the City of Vallejo:

Staff Days Hours Salary Daily Cost Cost for Pause
Maintenance Worker 1
(step 3)
9 8 $ 29.5937 $ 236.75 $ 2,130.75 Maintenance Worker 2
(step 3)
9 8 $ 31.8161 $ 254.53 $ 2,290.76 Public Works Supervisor
(step 3)
9 8 $ 46.9689 $ 375.75 $ 3,381.76 Police Officer (Step 4) 9 8 $ 57.1983 $ 457.59 $ 4,118.28 Administrative Analyst II
(step 5)
9 4 $ 61.0173 $ 244.07 $ 2,196.62 Assistant to the City
Manager (step 5)
9 4 $ 90.5283 $ 362.11 $ 3,259.02 $ 1,930.80 $ 17,377.19
These costs are estimates as the specific staff working on the project may change day to day, but the average for this service is 2 maintenance workers, 1 public works supervisor, 1 police officer, and 1 staff member from the unhoused team. Note that these costs are not saved if the trash pick-ups or encampment clean-ups stop, as the staff time would be re-allocated to other priorities or projects.

Warming Center Update
At their meeting on January 13, 2026, City Council unanimously approved an amendment to the operator agreement with Five Keys Schools and Programs, expanding its scope of work to include Warming Center operations at the Navigation Center. Funding for the Warming Center is provided through Cycle 8 Participatory Budgeting funds from the voter-approved “Basic Needs for Warming and Cooling Centers” project. The Warming Center opened for operations on January 15, 2026 and will operate for up to 75 consecutive days through March 2026.

The Warming Center is averaging between 3 and 7 individuals per evening.

Staff are finalizing an agreement with Soltrans to provide individuals going to and leaving the Warming Center a free bus ride. This agreement is almost finalized and Council and the community will be informed once the service is operational.

After the conclusion of the program, staff will review the results and bring the possibility of having this as a regular service for next winter before Council for review.

Page 165 of 329 ends

Page 4 ends

Lived Experience Stipends
As the City of Vallejo continues to establish its unhoused strategy, we would like to include stipends for individuals with lived experience. If Council approves allocating up to $1,000 of funds allocated to homelessness for the purpose of providing stipends, the staff from the City Manager’s Office and Finance Department would establish a policy to utilize these funds. Staff are recommending using CAP Solano JPA’s lived experience stipend policy, with some potential edits, to ensure that we are compensating individuals with lived experience for their input and expertise on potential future programs and policies.

Other Updates

1. Homeless Roundtable
The City of Vallejo held our first Homeless Roundtable on December 11, 2025. There were approximately 35 individuals in attendance at the first roundtable, where we discussed the 2026 Point In Time (PIT) Count, provided updates on the Navigation Center and at the time anticipated expansion to add the Warming Center to its scope, and received feedback from the community on the general state of homelessness in Vallejo and encampment removals.

The City plans to hold its next meeting in March 2026 and will release the date in the coming weeks. Staff are currently working on securing our presenters and confirming their availability.

2. Designated Parking / Camping Programs with Religious Organizations In early 2025, the City Council directed staff to work with local religious organizations to operate designated parking or camping programs on their property. Both prior to this Council meeting and after receiving direction from City Council, staff continued to discuss the topic with religious organizations throughout the City to see their willingness and ability to operate these programs. Although many expressed general interest in supporting the unhoused and possibly operating a designated parking or camping program, there are many potential obstacles that they would need to address. Some of the main topics include: possible zoning approval or temporary use permits; need for security; increase in insurance, restroom and trash services; and general understanding that individuals will leave when the timing for the program ends (either at the end of the program or each morning depending on how they choose to operate). Staff will continue to talk to any organizations that are interested in operating a designated parking or camping program and work with them on how to overcome obstacles that may be impeding them from establishing the use.

3. Intent to resume encampment clean-ups/removals
City Council temporarily paused encampment removals until February 15, 2026. Staff plan to resume encampment clean-ups/removals beginning the week of February 15th. The SIOT team will be notified a week in advance of the encampment clean-up/removal to allow time to provide outreach and support prior to individuals needing to relocate. Encampments will be provided notice a minimum of 72 hours prior to removal, but staff will aim to provide a week’s notice. For emergency situations or locations that are causing Americans with Disability Act (ADA) concerns will be provided as much notice and support ahead of time as possible, but such situations may move more quickly as outlined in Administrative Rule 7.10.

FISCAL IMPACT
There is no impact on the general fund. If Council approves allocating up to $1,000 for unhoused stipends there are currently funds available in the City’s unhoused account that could cover these expenditures.

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foreseeable indirect physical change in the environment, pursuant to CEQA Guideline section 15378.

ATTACHMENTS
None

CONTACT
Natalie Peterson, Assistant to the City Manager
[email protected]

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ACTION ITEM 9.B.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM: Nalungo Conley, Assistant City Manager
SUBJECT: DIRECT CITY STAFF TO SELECT THREE FIRMS, AS FOLLOWS: (A) GOVERNMENT PERFORMANCE & POLICY ANALYTICS, INC. (B) SJOBERG EVASHENK CONSULTING (C) MACIS GINI & O'CONNELL, LLP., TO PERFORM VARIOUS AUDIT AND

ASSESSMENT SERVICES ON AN ON-CALL BASIS AND PROVIDE DIRECTION TO

STAFF ON INITIAL SPECIFIC SERVICES

RECOMMENDATION
Direct City staff to select three firms to perform various audit and assessment services on an on-call basis and provide direction on initial specific services.

REASONS FOR RECOMMENDATION
City Council has requested performance audit services to review and assess city processes, systems, and organizational structure. City staff has taken the steps to set up an on-call list of pre-qualified firms that would provide flexibility and responsiveness for the City's needs. In addition to setting up the on-call list, staff would like to contract with Government Performance & Policy Analytics, Inc. (GPP) to perform a risk assessment to inform the City's future audit program and an organizational assessment/benchmarking study to inform the development of the FY 26/27 budget. Staff welcomes direction from the Council regarding the proposed contracted services.

BACKGROUND AND DISCUSSION
As the City of Vallejo continues to streamline its operations and seeks to bring additional efficiencies to its service delivery model, City Council directed staff to issue a Request for Proposals (RFP) to identify qualified performance auditing firms. The City issued the RFP (attached) on July 30, 2025 seeking firms that could provide a variety of services, including but not limited to the following:

1. Audit and risk assessment services including financial, compliance, operational, investigative, or other performance audits.

2. Objective and systematic examination of budget documents, financial reports, policies and procedures, and the municipal code of a program or function to determine alignment to stated outcomes and goals.

3. Applying a variety of methodologies, analysis, research, and evaluation to determine findings, conclusions, and recommendations to improve, streamline, and increase efficacy and outcomes.

Proposals were due on September 23, 2025. Eight proposals were received, and staff formed a review panel comprised of both City staff and an external expert to review the proposals. All proposals were ranked according to their qualifications, relationships within the proposed team, ability to provide services and meet the requirements of the RFP, cost of services, and recent work with similar agencies to the City of Vallejo, as well as their commitment to corporate social responsibility.

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Date: February 10, 2026
Subject: DIRECT CITY STAFF TO SELECT THREE FIRMS, AS FOLLOWS: (A) GOVERNMENT PERFORMANCE & POLICY ANALYTICS, INC. (B) SJOBERG EVASHENK CONSULTING (C) MACIS GINI & O'CONNELL, LLP., TO PERFORM VARIOUS

AUDIT AND ASSESSMENT SERVICES ON AN ON-CALL BASIS AND PROVIDE

DIRECTION TO STAFF ON INITIAL SPECIFIC SERVICES

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Following the initial ranking, the three highest ranked firms were invited to interview and present an overview on their company, services, and project team. City staff established another review panel that was composed of an external expert and internal staff from City Manager’s Office, Finance Department and Water Department. All three firms were deemed highly qualified. Staff recommends contracting with all three firms (proposals attached) for on-call services as they offer slightly different subject matter focus areas.

City staff recommends that the City contract with GPP to perform a risk assessment to inform the City's future audit program and an organizational assessment/benchmarking study to inform the development of the FY 26/27 budget.

FISCAL IMPACT
There is no immediate fiscal impact associated with this item. The City has allocated $75,000 for performance audit services. If the required scope of work exceeds $75,000, staff will have the opportunity to modify the mid-year budget to allocate additional funds.

ENVIRONMENTAL REVIEW
This action is exempt from the California Environmental Quality Act (CEQA) because it is not a project which has the potential of resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to CEQA Guideline section 15378.

ATTACHMENTS

1. GPP - City of Vallejo RFP Audit Services Response (23SEP2025)

2. Sjoberg - City of Vallejo On-Call Audit Services Proposal

3. MGO - City of Vallejo proposal for professional services from MGO

4. 1. RFP - Audit Services

CONTACT
Nalungo Conley, Assistant City Manager/Interim Finance Director [email protected]

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1 GPP Analytics Proposal Response for: City of Vallejo, California Professional Services for Internal Audit Services September 23, 2025 ─ GPP Analytics Inc. [email protected] (805) 242-2071 2478 Tierra Dr. Los Osos, CA 93402

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2 Transmittal Letter
September 23rd 2025

Dear City of Vallejo Council Members and Stakeholders,

Thank you for the opportunity to submit our proposal for internal audit services in response to the City of Vallejo Request for Proposals. GPP Analytics Inc. is a seasoned team of auditors, analysts and local government experts exclusively supporting state and local governments. Together, we bring decades of collective experience applying the Generally Accepted Government Auditing Standards (GAGAS) and the Institute of Internal Auditors (IIA) standards to performance audits. These frameworks guide our evidence-based approach and ensure a thorough, objective assessment.

CEO and Project Manager Julian Metcalf will be the single point of contact for this engagement. If selected, our approach will include:

• Develop a Risk-Based Plan – Collaborate with the Audit Committee and Council Members to create and recommend a prioritized, flexible multiyear audit schedule. • Perform Quality Audits – Produce specific audit plans and proceed to perform the audits in accordance with our professional standards.
• Engagement Management – On a semi-annual basis (or more as agreed), follow up on corrective action plans based on audit activity and maintain ongoing list of findings and recommendations.

If selected, GPP Analytics Inc. is willing and committed to negotiate a contract with the City of Vallejo for an initial term of three years. We welcome the opportunity to discuss any aspect of our qualifications or approach and look forward to the possibility of contributing.

Thank you for your consideration. If you have any questions, please feel free to contact me directly at (415) 290-1032 or by email at [email protected]

Sincerely,

Julian Metcalf, Chief Executive Officer
GPP Analytics Inc.
(415) 290-1032 mobile
[email protected]

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3 Table of Contents Transmittal Letter ............................................................................................................................................... 2 Table of Contents ................................................................................................................................................ 3 Personnel, Qualifications, & References ......................................................................................................... 4 About GPP Analytics ....................................................................................................................................... 4 Our Services ..................................................................................................................................................... 4 Our Team ......................................................................................................................................................... 6 Hybrid Firm Approach .................................................................................................................................... 6 Staff Background ............................................................................................................................................ 7 Example Audits ............................................................................................................................................... 9 Approach, Scope, & Timeline .......................................................................................................................... 13 Annual Risk Assessment .............................................................................................................................. 13 Example Audit Plan ....................................................................................................................................... 14 Project Management Approach .................................................................................................................. 17 Reporting & Value Delivery .......................................................................................................................... 18 Professional Development & Ethics ........................................................................................................... 18 Continuous Improvement Culture ............................................................................................................. 18 Fee Proposal ...................................................................................................................................................... 19 Appendix: Personnel Resumes ....................................................................................................................... 21

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4 Personnel, Qualifications, & References Firm Information Name: GPP Analytics Inc. Type: S Corporation registered in California Headquarter Address: 2478 Tierra Drive, Los Osos, CA 93402 Year Founded: 2022 Phone: (415) 290-1032 Email: [email protected] State of California Small Business (SB) certification: 2030275 About GPP Analytics GPP Analytics Inc. was founded in California in 2022 to help local governments solve complex problems, improve operations, reduce risks, and deliver effective services to their communities. We are a focused and nimble team of experienced and dedicated auditors, analysts, and local government experts. Our team is dedicated solely to helping governments and combined we have over six decades of experience to draw from in providing management audit services similar in size and scope to that requested by the City of Vallejo. Our recent audits are a mix of outsourced and co-sourced audits for cities, counties, special districts, and states including the City of Richmond, the Utah Division of Emergency Management, San Francisco Bay Area Rapid Transit’s (BART) Office of Inspector General, the Monterey County Auditor-Controller, the City of Sacramento, the Regional Transportation District, the City of Denver, CO, and a study for the Los Angeles County Metropolitan Transportation Authority (LA Metro) to name a few. Our approach is grounded in GAGAS (Yellow Book) standards, which emphasize independence, objectivity, and evidence-based findings. We will also incorporate, and follow as appropriate, the standards from the IIA International Professional Practices Framework (IPPF) and the guidance of Association of Certified Fraud Examiners (ACFE) to ensure a risk-based approach. Our quality focused framework ensures our work meets the highest compliance and standards. Our Services We work exclusively with government agencies to help them understand and analyze operational effectiveness, providing a broad range of analytical services in that pursuit. Our core services include:

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5 • Risk Assessment: Our risk assessments leverage quantitative data from various systems to analyze both large-scale and small-scale patterns, along with qualitative inputs from our evaluation of inherent risks. By combining these quantitative and qualitative methods, we identify and evaluate potential risks within government programs and operations. This comprehensive approach helps agencies prioritize and mitigate risks, strengthen internal controls, and enhance overall risk management strategies. • Performance Audits. We combine data analytics with structured interviews and focused site observations, giving us a first-hand view of how work is actually performed and risks. This mixed-method approach lets us connect resources to outcomes, quantify efficiency gaps, and trace root causes that undermine service quality or cost-effectiveness. • Operational Audits. End-to-end process mapping, control testing, and workflow analytics reveal bottlenecks, control gaps, and resource-utilization issues. We provide streamlined process redesigns and segregation-of-duties fixes that strengthen day-to-day operations. • Investigations of Fraud, Waste, and Abuse. Certified Fraud Examiners lead discreet inquiries that preserve evidence, quantify losses, and identify control breakdowns. Reports support disciplinary, civil, or criminal follow-up and include remediation steps to prevent recurrence. • Special Projects. For emerging risks or high-priority questions, we deliver rapid, risk-focused reviews—such as validating grant spending, testing data integrity before system rollouts, or analyzing compliance with new regulations—while still meeting IPPF documentation requirements. • Compliance Audits. We verify adherence to statutes, grant conditions, and internal policies by blending document review, data analytics, and targeted sampling. Findings highlight non-conformities and outline pragmatic corrective actions, helping management demonstrate full regulatory compliance. • Advisory or Consulting Engagements. When management needs forward-looking guidance, we facilitate risk-assessment workshops, draft policies, redesign processes, and coach control owners. Engagements are clearly scoped as advisory to preserve independence while strengthening governance, risk management, and internal controls. We integrate both traditional audit techniques - such as site visits, staff interviews, and document reviews - and advanced analytics, including data analytics and machine learning for continuous

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6 monitoring. This balanced approach allows us to uncover key information in real time, identify broader trends, and address risk more effectively. Our Team We are nimble, senior-level team and can create capacity and flexibility as needed. Below we have provided an organizational chart of the team that will provide services to the City of Vallejo. Our team consists of Project Manager Julian Metcalf, Senior Managers Ofu Iyok-Nfonsam and Eric Spivak, and IT and Security Specialist Mark Decker. Project Manager Julian Metcalf will be the primary contact for this engagement. Please find complete resumes in the appendix. Hybrid Firm Approach Our decentralized model leverages senior-level expertise while minimizing overhead. Though we are located in multiple states (California, Oregon, and Texas), we emphasize in-person engagement where it adds the most value. At the same time, we maintain efficiency by conducting background analysis and data review remotely. This flexibility is cost-effective and responsive to the needs of each client engagement.

Julian Metcalf, MPA, CIA, CFEProject Manager
Eric Spivak, MPA, CIA, CGAP, CRMASenior Manager
Ofu Nfonsam, CPASenior Manager
Mark Decker, CISPIT and Secuirty Specialist

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7 Staff Background Julian Metcalf, MPA, CIA, CFE, Project Manager Mr. Metcalf has served the San Francisco Budget and Legislative Analyst Office, the San Francisco Municipal Transportation Authority, the Santa Clara County Management Audit Division, he was a lead analyst at Moody's Investors Service and has led numerous audits and studies for local governments. He brings a keen focus on enhancing transparency, effectiveness, and financial clarity in the public sector. Ofu D. Iyok-Nfonsam, CPA, MBA, Senior Manager Ms. Iyok-Nfonsam is a licensed CPA with over 19 years of experience in compliance, performance, and management audits across diverse sectors. She is recognized for her expertise in Sarbanes-Oxley (SOX) and Financial Instruments and Exchange Act (J-SOX) compliance. Ms. Iyok-Nfonsam has led significant projects for large companies, enhancing internal controls and risk management. At GPP Analytics, she continues to deliver audit services for government entities, including counties, cities, and other governmental agencies. Eric Spivak, CIA, CGAP, CRMA, MPA, Senior Manager Mr. Spivak has 30 years serving state and local governments in comprehensive expertise in compliance audits, performance audits, program audits, management audits, and special studies for government entities. With vast experience in the public sector, local government management, consulting, training, and analytical roles, he has led significant projects for counties, cities, and other governmental agencies. Mark Decker, CISSP, IT and Security Specialist Mr. Decker is a proven government IT leader familiar with broad range of information and communication technologies. With 17 years’ experience as a County CIO managing an IT department with 30+ staff and a $7 million budget, as well as 6 years as Chief Information Security Officer, he brings well-honed insight, 30+ years of technology experience, and a focus on security and cost control to help public agencies improve efficiency and mitigate risk.

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8 References Please see our reference list below detailing the organizations name, descriptions, location, and contact information. Organization's Name Description of Service Project Location Contact Information

1. Monterey County Auditor-Controller Audit of Wastewater Agreement, County of Monterey: Evaluated expenditure practice, leading to recommendations on budget management and financial oversight.

Monterey, CA James Lam, Chief Deputy Auditor-Controller 1441 Schilling Pl., North Building Salinas, CA 93901 (831) 755-4990 2. City of Richmond Performance Management Audit of Port of Richmond. Reviewed operations and organizational structure, providing recommendations for optimizing capital improvement processes.

Richmond, CA Eduardo Martinez, Mayor City of Richmond 450 Civic Center Plaza Richmond, CA 94804 510-620-6503 3. Los Angeles County Metropolitan Transportation Authority, Office of the Inspector General Audit Streamlining Study Los Angeles, CA Karen Gorman, Inspector General Los Angeles County Metropolitan Transportation Authority, Office of the Inspector General 818 West 7th Street, Suite 500 Los Angeles, CA 90017 (213) 922-2975

4. Sacramento City Auditor’s Office Performance Audit of Animal Care Services Division Sacramento, CA Kevin Christensen, Deputy City Auditor City Hall, 915 I Street, 2nd Floor, Sacramento, CA 95814 (916) 808-4743 5. San Francisco Bay Area Rapid Transit, Office of Inspector General Performance Audit of Construct Change Order processes at BART. Assessed almost $100 million worth of construction change orders over a four-year period. Made recommendations related to improved segregation of duties, roles, information systems, reporting, and planning practices.

Oakland, CA Claudette Biemeret, Inspector General San Francisco Bay Area Rapid Transit 2150 Webster Street 4th Floor Oakland, CA 94612 510-464-6141

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9 Example Audits Example 1: Water Recycling Agreement Expenses for the Monterey County Water Resources Agency We conducted an audit of the Water Recycling Agreement Expenses for the Monterey County Water Resources Agency (MCWRA) and Monterey One Water (M1W). Our comprehensive audit, covering fiscal years 2018–2022, identified key areas for improvement, including the need for a compliant indirect cost methodology, consistent time recording practices, and enhanced transparency in financial reporting. Our findings and recommendations aimed to ensure accurate expense reporting, strengthen internal controls, and improve compliance with the Water Recycling Agreement.

Audit identified discrepancies in the supporting documentation of the direct labor charged by the auditee and evidence of overpayment in the agreement’s indirect cost charges.

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10 Example 2: Port of Richmond for the City of Richmond (CA) We conducted a comprehensive management and performance audit of the Port of Richmond for the City of Richmond, CA. Our audit, conducted in compliance with IIA and GAGAS standards, assessed the overall management, efficiency, and effectiveness of all port operations and services. Key areas identified for improvement include the need for a strategic plan, enhanced procedures, better maintenance practices, dedicated finance staff, and improved lease management. The audit identified discrepancies in strategic planning, financial oversight, and lease management, highlighting the need for systematic improvements, and found a link between mismanagement of the Port and deterioration of assets.

Example of physically deteriorating infrastructure at the Port.

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11 Example 3: Municipal Incorporation Study Los Osos Community Services District We performed a municipal incorporation study for the Los Osos Community Services District. In addition to the study, we developed a financial analysis dashboard for ongoing reporting and analysis of financial operations by their oversight committee. Allows for high-level and detailed analysis to monitor financial trends over time by staff, elected officials and the public.

Los Osos Community Services District, Finance and Budget Dashboard. Example 4: Make Meaning Out of Mess for Santa Clara County Sometimes key insights are hidden in paper logs and notes. From staff's prior management audit of the Santa Clara County Sheriff’s Custody Operations, problems with scheduling were uncovered in numerous binders and analyzed digitally when paired with other records.

Management Audit of the County of Santa Clara Sheriff’s Custody Operations, February 2022, 2021. Report.

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12 Example 5: Countywide Risk Assessment for Santa Clara County Staff previously developed an annual Countywide Risk Assessment for Santa Clara County, CA using an 11-point quantitative and qualitative assessment methodology. Santa Clara County Management Audit Risk Assessment, https://board.sccgov.org/management-audit-division/management-audit-risk-assessment

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13 Approach, Scope, & Timeline Annual Risk Assessment The initial focus of our engagement will be to work with the Audit Committee and other key staff to establish a risk assessment of the city operations to prioritize areas of internal audit work. During this phase, we gather a broad range of operational, financial, and regulatory information to gain a full understanding of the city’s activities. We then conduct surveys and interviews with key staff, department heads, and relevant stakeholders to identify known vulnerabilities, emerging risks, and areas of concern. Using both quantitative and qualitative data, we evaluate inherent, control, and residual risks by employing best practices such as the Government Accountability Office’s Yellow Book standards and the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework. Findings from this analysis are prioritized based on their potential impact and likelihood, helping the Audit Committee to allocate resources effectively and shape a multi-year audit schedule. Finally, we document and communicate the results in a clear, concise format, ensuring the City of Vallejo’s leadership has the necessary insights to proactively address the most critical risks and evaluate its risk tolerance in various areas. Throughout the process, we will have regular check ins with stakeholders and incorporate feedback from management. Please find a proposed timeline of the initial risk assessment below: Milestone Timeframe Project Award & Contract Execution October 2025 Risk Assessment - Kickoff November 2025 • Entrance Conference • Interviews / Preliminary Document Review • Draft Planning Memo Risk Assessment - Fieldwork & Testing November - December 2025 • Targeted On-Site Visits (as needed) • Data Analysis & Transaction Testing • Status Updates to stakeholders (Bi-weekly) Risk Assessment - Reporting January 2026 • Draft Report

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14 • Management Review & Feedback • Final Report & Presentation Once the Risk Assessment is complete, GPP will be ready and available to work on audit projects, as determined by the City and accompanied by a task order and a Notice to Proceed document. The following is an example of a common audit plan. The depth and specifics of any audit plan can vary greatly depending on the complexity of the issue and the magnitude of the risk being evaluated. We would modify this frame plan appropriately depending on engagement. Per our audit standards, we propose annually updating the risk assessment with the latest information and then updating the audit plan if priorities or risk rankings change as a result. These annual updates are expected to take significantly less time compared to the initial development of the assessment since the rubric and methodology of the assessment will already be established. Example Audit Plan Our proposed methodology for each audit is generally organized into three phases (Phase I: Project Initiation & Planning, Phase II: Fieldwork & Testing, and Phase III: Reporting & Close-Out) supported by ongoing Project Management and Quality Control processes. This approach is grounded in GAGAS (Yellow Book) standards, which emphasize independence, objectivity, and evidence-based findings. We will also incorporate, and follow as appropriate, the standards from the IIA International Professional Practices Framework (IPPF) and the guidance of Association of Certified Fraud Examiners (ACFE) to ensure a risk-based approach. Audit Phase I: Project Initiation & Planning 1. Entrance Conference and Workplan Finalization • Kickoff Meeting: We will begin with a formal entrance conference to establish communication protocols, introduce the project team, and clarify the project scope. This meeting allows us to confirm expectations, timelines, and reporting structures. • Document Request: Following the kickoff, we will submit a targeted document request list covering organizational charts, policy manuals, strategic plans, financial records, and any prior audit reports. This ensures our team has the materials necessary to perform a preliminary risk assessment.

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15 2. Stakeholder Interviews and Observations • Interviews: Our team will conduct on-site interviews and observations as appropriate and any necessary follow up interviews remotely with relevant staff and stakeholders. These interviews will help us understand existing management practices, strategic priorities, and operational challenges. • Site Observations: We may visit selected facilities to observe physical processes, evaluate workflow, and note any apparent control gaps. These first-hand observations are critical for validating documentation and gaining an operational understanding of how resources are deployed. 3. Engagement Risk Assessment and Planning Memo • Engagement Risk Identification: Based on document reviews and interviews, we will analyze the governance structure, revenue management, and compliance environment to identify areas with higher risks (e.g., revenue collection, procurement, or capital projects) specific to the engagement. • Planning Memo: We will summarize our initial observations and the engagement risk assessment in a Planning Memo, highlighting: Key risk areas and recommended focus for testing in Phase II; scope refinements and tentative timeline adjustments; proposed methods for data collection and analysis; and preliminary discussion of potential performance indicators or benchmarks. For less complex engagements, this step may be consolidated to focus time and resources on Audit Phase II: Fieldwork & Testing. Audit Phase II: Fieldwork & Testing 1. Detailed Audit Testing Using the Planning Memo as our guide, we will perform targeted procedures designed to assess compliance with best practices, validate data accuracy, and confirm efficient use of resources. Typical tests and reviews might include: • Controls Mapping and Testing. Walk-Throughs: Tracing selected transactions or processes step-by-step to verify that written procedures match actual practices. Re-Performance: Independently replicating key tasks (e.g., reconciling an account) to confirm that controls operate as intended. • Documentation Review. Comparing policies and procedures against the COSO framework or other recognized standards to assess completeness and consistency.

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16 • Financial Analysis. Variance Analysis: Comparing budgeted versus actual expenditures to detect overspending or underspending trends. Trend Analysis: Reviewing multi-year data to identify unusual fluctuations or patterns that may signal control weaknesses. • Data Analytics and Statistical Sampling. Data Reliability Checks: Evaluating datasets for accuracy and completeness (e.g., ensuring no gaps in transaction logs). Predictive/Comparative Analytics: Using ratios or benchmarking metrics to compare the County’s performance against internal targets or peer jurisdictions. Targeted Sampling: Drawing statistically valid samples for deeper review of documents, transactions, or operational records. • Compliance Testing. Regulatory Conformance: Verifying adherence to federal, state, and local mandates (e.g., procurement regulations, grant requirements, or workforce policies). Policy Adherence: Testing transactions for alignment with County policies—such as required approvals, thresholds, or documentation standards. • Operational Efficiency Reviews. Process Mapping: Visualizing workflows to identify potential redundancies, inefficiencies, or bottlenecks. Resource Allocation Checks: Verifying that staffing levels, equipment, and materials are being managed appropriately. 2. Field Visits and In-Person Observations Based on initial Phase I results, we may conduct additional in-person observations of select activities. This may include verifying inventory controls, confirming workforce deployment, and ensuring compliance with documented procedures. 3. Preliminary Results & Ongoing Communication Throughout Phase II, we will hold regular status meetings with project liaisons to discuss emerging issues, request any additional supporting documentation, and provide updates on timeline or scope revisions. These brief check-ins will help maintain transparency and alignment. Audit Phase III: Reporting & Close-Out 1. Draft Audit Report and Review • We will develop a draft management audit report that synthesizes testing results, analysis, and recommendations. • We will share the draft with the designated management team for a factual accuracy review during the Exit Conference. This collaborative approach ensures our findings are clear, evidence-based, and actionable. 2. Final Report and Presentations ● Upon receiving feedback, we will incorporate necessary clarifications and finalize the report.

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17 ● If requested, we will present the final findings and recommendations in a formal meeting or workshop with leadership and/or other stakeholders. This session will highlight key strengths, areas for improvement, and a proposed action plan. 3. Follow-Up and Next Steps ● We will provide follow-up reports as requested. Project Management Approach We have designed our project management system using a phased-based method. Each phase is designed to in-take information to improve and refine the audit and has regular feedback points such as recurring auditee and client meetings, the planning memo, and the draft report. These feedback points are critical as they help identify any potential issues, break the work into smaller measurable tasks, and creates a more transparent audit process for clients. Simply put, we believe that regular communication within our audit team, with the auditee, and with our client point of contacts is the cornerstone of our project management philosophy. We address problems early, if they arise, and we bolster our work with our quality management system, reporting philosophy, professional development and ethics, and our culture of continuous improvement as discussed below. Quality Management System and Peer Review GPP Analytics runs a risk-based quality framework that conforms to GAGAS (Yellow Book) standards, which emphasize independence, objectivity, and evidence-based findings. We will also incorporate, and follow as appropriate, the standards from the IIA International Professional Practices Framework (IPPF) and the guidance of Association of Certified Fraud Examiners (ACFE) to ensure a risk-based approach. The CEO/CAE completes an internal annual quality management evaluation report, and each engagement is subject to an engagement quality review. We maintain rigorous quality control at each phase to assure accuracy, completeness, and compliance with professional standards: • Internal Reviews: Senior team members (e.g., Senior Manager, Project Manager) oversee workpapers, testing documentation, and draft reports to verify consistency and clarity of findings. • Technical Accuracy: All analyses, calculations, and interpretations undergo cross-checking by both our lead auditors and specialists where needed (e.g., CPA for financial testing). • Ongoing Communication: Frequent check-ins ensure alignment, allow for immediate issue resolution, and facilitate a no-surprises environment.

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18 In compliance with our dual standards, our first triennial external peer review was completed in August 2025 where we were awarded a ‘Certificate of Compliance and Conformance’. The external peer review confirms that GPP’s internal quality control system is suitably designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and conformance with Global Internal Audit Standards. Reporting & Value Delivery We produce risk-based reports with actionable recommendations supported by data and aligned with internal controls and organizational objectives. When requested, we will provide work papers, interviews and all other relevant documentation. In addition, we present results to the audit committee, executive leadership, or regulators. Professional Development & Ethics All audit personnel complete 80 hours of CPE every two years, 24 in government auditing, and sign an annual Independence and Ethics Declaration. Engagement-specific checklists identify and mitigate any threats before work starts, satisfying both IPPF and Yellow Book competency and independence requirements. Continuous Improvement Culture Mid-engagement checkpoints, exit conferences, and structured debriefs with staff, auditees, and clients capture lessons learned and emerging issues. These insights feed into future work and risk assessments, policy updates, and training plans, supporting requirements for a quality improvement program that meets—and, through our dual-standard alignment, exceeds, the IPPF / Global

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19 Fee Proposal We propose the following all-inclusive rates below by role. This covers: 1. All Labor: Audit staff (project manager, senior manager, analysts) performing interviews, testing, analysis, report drafting, and quality control. 2. Travel Expenses: Travel expenses for in-person site visits throughout the engagement for complex and large-sized engagements.

Role Hourly Rate
Project Manager (CEO/CEA) $210 IT/Security Specialist $205 Senior Manager $190 At the onset of each audit project, we would discuss the scope and expected hours with the City of Vallejo to determine the expected budget. Once confirmed, we will track hours and expenditures closely, providing routine billing statements to demonstrate alignment with the budget.

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20 The following is an estimate of hours and total cost per engagement type. With more information on a specific engagement, we can provide a more precise estimate and proposed project plan. Engagement Type Estimated Hours (simple to complex) Cost Range* Notes
Risk Assessment (Initial) 200 $39k Initial Risk Assessment.

Risk Assessment (Annual Update) 100 $19.5k Follow up Risk Assessment.

Compliance Audit 100 – 350 $19.5k – $68.2k Grant or policy conformance.

Performance Audit 350 – 800 $68.2k – $156k Multi-department efficiency/effectiveness reviews.

Operational Audit 300 – 500 $58.5k – $96.5k Process optimization for one function or site. Fraud/Waste/Abuse Investigation 80 – 300 $15.6k – $58.5k Discrete fact-finding with loss quantification. Special Project (ad-hoc) 80 – 200 $15.6k – $39k Rapid turnaround research or validation requests.

Advisory / Consulting 60 – 150 $11.7k – $29.2k Workshops, policy drafting, risk-assessment input. *Cost estimates are based on a blended rate of $195/hour (PM 25 % × $210 + SM 75 % × 190).

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21 Appendix: Personnel Resumes

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22 Julian Metcalf, MPA, CIA, CFE, Chief Executive Officer Experience Finance and Government Operations • Independent Audit of City of Berkeley Payroll Audit Division, City of Berkeley City Auditor’s Office • Construction Contract Change Order Audit, San Francisco Bay Area Rapid Transit Agency Office of Inspector General • Animal Care Services Division, Performance Audit, City of Sacramento City Auditor’s Office • Expenditure Audit of Agreement, Monterey County Auditor-Controller’s Office • Performance Audit Port of Richmond, City of Richmond CA • Los Angeles Metro Audit Streamlining Study, Office of the Inspector General • FEMA Public Assistance Closeout, State of Utah Department of Emergency Management • Federal Funds Spending Audit, State of Utah Board of Education • Incorporation Study for the Los Osos Community Services District • Fee Study, City of Oxnard CA • Hiring Compliance Study, Regional Transportation District, Denver, CO • Audit of Tax and Fee Collection Processes and Information Sharing, City of Los Angeles • Management Audit of Claims Unit, City of Los Angeles • Management audit of Procurement Process, County of Santa Clara • Special Study of Analysis of Small Business Displacement, City and County of San Francisco • Management audit of Information Services Department, County of Santa Clara • Annual Review of Mayor’s Proposed $13 billion budget for the City and County of San Francisco • Annual Review of County Executive’s Proposed $11.5 billion budget for the County of Santa Clara • Monitoring and analysis of a $43 billion portfolio of local government bond ratings at Moody’s Investors Service • Assessed the financial and economic condition, governance, and debt portfolio of hundreds of cities, counties, school districts, and enterprise districts across the western states for Moody’s Investors Service Public Safety and Justice • Management Audit of Sheriff’s Custody Bureau, County of Santa Clara • Management Audit Los Altos Hills County Fire District, County of Santa Clara • Audit of the Implementation of Recommendations for Custody Improvement, County of Santa Clara • Management Audit of the Juvenile Probation William F. James Ranch Facility, County of Santa Clara Building, Planning, Public Works, and Transportation • Special Study of Santa Clara County Property Owned and Leased by the General Fund and Roads and Airports Departments, County of Santa Clara • Performance Audit Evaluating the Assessment and Collection of Wastewater Fees, Sacramento Regional County Sanitation District • Policy Analysis of Vehicle Telematics for City Vehicles, City and County of San Francisco

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23 • Policy Analysis of Vehicle Telematics for City Vehicles Update, City and County of San Francisco • Policy Analysis of Public Art Programs, City and County of San Francisco • Policy Analysis of Construction Noticing, City and County of San Francisco Health and Social Services • Management Audit of In-Home Supportive Services program, County of Santa Clara • Management audit of Valley Health Plan, County of Santa Clara • Special Study of In-Home Care for Seniors, City and County of San Francisco Litigation Support/Expert Witness • Analysis of City of San Luis Obispo’s financial condition, financial and economic resiliency, and capital planning and budgeting practices • Analysis of City of Phoenix’s financial condition and budgeting practices • Analysis of County of San Luis Obispo’s financial condition and budgeting practices Professional History GPP Analytics Inc., Chief Executive Officer, 2022 - Harvey M. Rose Associates, LLC, Principal Analyst, 2017 - 2022 San Francisco Municipal Transportation Agency, IT Business Operations Manager, 2016-2017 Harvey M. Rose Associates, LLC, Principal Analyst, 2014 - 2016 Moody’s Investors Service, San Francisco, CA, Analyst, 2010-2014 Empire State Development Corporation, New York, NY, Graduate Intern, 2009-2010 GCA Strategies, San Francisco, CA, Analyst, 2007-2008 UC Berkeley, Berkeley CA, Staff Research Associate, 2006-2007 Education Master of Public Administration (MPA) Public and Nonprofit Management and Policy, New York University, Wagner Graduate School of Public Service, 2010 Bachelor of Arts in Geography, San Francisco State University, 2006 Professional Certifications Certified Internal Auditor (CIA), Institute of Internal Auditors Certified Fraud Examiner (CFE), Association of Certified Fraud Examiners Tableau Desktop Specialist, Tableau Software Information Technology Infrastructure Library (ITIL) Foundation, AXELOS Global Best Practice Professional Affiliations Institute of Internal Auditors, Chapter President; Association of Local Government Auditors, Strategy Committee; Association of Certified Fraud Examiners, Chapter Board Member. Recent Presentations & Publications • Aligning Auditees' and Auditors' Goals: Collaboration balanced with objectivity and independence can produce better audit results faster and with more buy-in, Western District Conference, Institute of Internal Auditors, May 22, 2025 • Training Session, City of Sacramento’s City Auditor’s Office, January 21, 2025

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24 Eric Spivak, CIA, CGAP, CRMA, Senior Manager Experience Finance and Government Operations • Independent Audit of City of Berkeley Payroll Audit Division, City of Berkeley City Auditor’s Office • Construction Contract Change Order Audit, San Francisco Bay Area Rapid Transit Agency Office of Inspector General • Animal Care Services Division, Performance Audit, City of Sacramento City Auditor’s Office • FEMA Public Assistance Closeout, State of Utah Department of Emergency Management • Federal Funds Spending Audit, State of Utah Board of Education • Los Angeles Metro Audit Streamlining Study, Office of the Inspector General • Expenditure Audit of Agreement, Monterey County Auditor-Controller’s Office • Managed Jackson County’s Application for FEMA Assistance • Expenditure Audit of Agreement, Monterey County Auditor-Controller’s Office • Audit of Finance and Treasury Functions, Jackson County, OR • Audit of Collection of Funds for and from Other Jurisdictions, County of Jackson, OR • Audit of Compliance with Federal Awards (Single Audit), Jackson County, OR • Audit of Performance Measurement Program, Jackson County, OR • Special Study of Marijuana Grow Sites Impact on County Operations, Jackson County, OR • Management Audit of HR Recruitment Processes, Jackson County, OR • Managed Jackson County’s Use of COVID-19 CARES Act Funding • Financial Compliance Audits of several Ohio municipalities • Risk Assessment and Cash Control Audit of Vendor Operations, Metro Gov, Oregon • Citywide Benchmarking Study, Spokane, WA Public Safety and Justice • Jail Demographic Study, Jackson County, OR • Management Audit of Search and Rescue Program, Jackson County, OR • Audit of Civil Records Division, Jackson County, OR • Management Audit of Juvenile Justice Program, Jackson County, OR • Audit of Alaska Department of Corrections Prison Construction Project, Anchorage, AK • Management Audits of Multiple Arizona County Juvenile Probation Offices • Training Program Evaluation, Adult Probation Department, Maricopa County, AZ • Special Study of Patrol Staffing, Sheriff’s Office, Jackson County, OR • Audit of Property Room Internal Controls, Sheriff’s Office, Jackson County, OR • Service Providers Compliance Audit, Juvenile Justice Program, Jackson County, OR Building, Planning, Public Works, and Transportation • Management Audit, Planning Department, Jackson County, OR • Management Audit, Code Enforcement Program, Jackson County, OR • Internal Controls Audit of Building Department Permit Fee Collections, City of Atherton • Audit of Passenger Facilities Charge Collection and Use, Rogue Valley International Airport • Internal Controls Audit of Parking Revenue, Rogue Valley International Airport

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25 Health and Social Services • Management Audit of Community Partners Grant Program, Jackson County, OR • Contract Compliance Audit of Jail Healthcare Provider, Jackson County, OR • Management Audit of Developmental Disabilities Program, Jackson County, OR • Special Study of Restaurant Inspection Fees System • Process Improvement Study, Riverview Medical Center, Red Bank, NJ • Performance Audit of Arizona Foster Care Review Program, Phoenix, AZ Miscellaneous Government Operations • Management Audit of Assessor’s Office, Jackson County, OR • Risk Assessment and Internal Control Audit, Washington State Dept. of Financial Institutions • Management Audit of Municipal Golf Operations, Tempe, AZ Utility Audits • Affiliate Transactions Audit, San Diego Gas and Electric • Affiliate Transactions Audit, Southern California Gas • Original Cost of Plant Audit, Commonwealth Edison, Chicago, IL • Sarbanes-Oxley Audit, Chugach Electric Association, Anchorage, AK Professional History GPP Analytics Inc., Senior Manager, 2023 - Present Jackson County, Medford, OR, County Auditor, 2013 - 2023 Self-employed, Cincinnati, Freelance Auditor, OH 2010-2013 Office of the National Public Auditor, Federated States of Micronesia, Audit Mgr., 2009-2010 Self-employed, Salem, OR, Freelance Auditor, 2005-2010 City of Scottsdale, Scottsdale, AZ, 2001-2005, Internal Auditor Administrative Office of the Courts, Phoenix, AZ, 1998-2005, Compliance and Program Auditor Self-employed, Tempe, AZ, freelance auditor, 1995-1998 Office of the Auditor General, Phoenix, AZ, Performance Auditor, 1994-1995 Education Master of Public Administration (MPA) Program Evaluation and Policy Analysis, Arizona State University, School of Public Affairs, 1994 Bachelor of Arts in Political Science, Arizona State University, 1990 Professional Certifications Certified Internal Auditor (CIA), Institute of Internal Auditors Certified Government Auditing Professional, Institute of Internal Auditors Certification in Risk Management Assurance, Institute of Internal Auditors Recent Publications and Presentations • Aligning Auditees' and Auditors' Goals: Collaboration balanced with objectivity and independence can produce better audit results faster and with more buy-in, Western District Conference, Institute of Internal Auditors, May 22, 2025 • Cognitive Bias and Its Impact on Decision Making, Association of Local Government Auditors Annual Conference, May 2, 2022

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26 Ofu D. Iyok-Nfonsam, CPA, MBA, Senior Manager Experience Audit Experience • Independent Audit of City of Berkeley Payroll Audit Division, City of Berkeley City Auditor’s Office • Construction Contract Change Order Audit, San Francisco Bay Area Rapid Transit Agency Office of Inspector General • Animal Care Services Division, Performance Audit, City of Sacramento City Auditor’s Office • Los Angeles Metro Audit Streamlining Study, Office of the Inspector General • Expenditure Audit of Agreement, Monterey County Auditor-Controller’s Office • FEMA Public Assistance Closeout, State of Utah Department of Emergency Management • Federal Funds Spending Audit, State of Utah Board of Education • Construction Contract Change Order Audit, San Francisco Bay Area Rapid Transit Agency • Fee Study, City of Oxnard CA • Managed SOX projects and coordinated with external auditors to ensure compliance. • Provided comprehensive recommendations to mitigate risks and enhance governance. • Led Ernst & Young audit engagements, including planning, risk assessment, control analysis, and testing. • Enhanced SOX compliance for publicly traded companies, identifying control weaknesses and areas for improvement. • Managed financial statement and internal control audits for companies with assets ranging from $3.2 billion to $20 billion. • Directed and mentored audit teams, ensuring the successful execution and profitability of projects. • Conducted financial statement audits for publicly traded asset management companies, including mutual funds and private equities. • Coordinated day-to-day work for staff auditors and supervised training for over 20 associates. Professional History GPP Analytics Inc, Auditor, 2024 - Present Freelance, Independent Internal Audit Consultant, 2014 – 2024 Ernst & Young LLP, Audit Manager Houston TX, 2011 – 2014 Ernst & Young LLP, Audit Senior Associate, New York, NY, 2008 – 2011 Ernst & Young LLP, Consulting Senior Associate, 2008 Ernst & Young LLP, Audit Associate 2006 – 2008 Education Master of Business Administration (M.B.A.) in Information Technology Management, State University of New York, Albany NY, 2006 Bachelor of Science (B.Sc.) in Accounting, Minnesota State University, Mankato MN, 2003 (Minor in Business Administration and Computer Technology)

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27 Mark L. Decker, CISSP, IT & Security Audit Specialist A proven leader in government information technology with more than 30 years of public- and private-sector experience, including 17 years as Chief Information Officer (CIO) and 6 years as Chief Information Security Officer (CISO) for Jackson County, Oregon. Mark excels at aligning technology investments with organizational goals, reducing cyber-risk, and delivering cost-effective, secure, and resilient enterprise systems. Experience Government IT Leadership & Operations ● Directed a 30-person county IT department supporting 1,000+ end-users and a $7 million annual technology budget, setting strategy, structure, and performance metrics. ● Negotiated and managed dozens of multi-year vendor contracts and service-level agreements (SLAs) to maximize value and ensure compliance with state procurement rules. ● Established county-wide technology governance processes that improved project prioritization, reduced unplanned expenditures, and increased stakeholder satisfaction. Cybersecurity & Risk Management ● As CISO, developed and executed a defense-in-depth program covering policy, training, incident response, vulnerability management, monitoring, and regulatory compliance. ● Led county readiness efforts for CJIS, HIPAA, and PCI-DSS requirements; reduced audit findings and insurance premiums by implementing risk-based controls. ● Served on Oregon’s State & Local Cybersecurity Grant Program Planning Committee, reviewing agency grant proposals for efficacy and regulatory compliance. Network, Communications & Infrastructure ● Designed and maintained redundant voice/data networks, data-center virtualization, and high-availability storage platforms to support 24×7 public-safety operations. ● Implemented disaster recovery and business-continuity plans that achieved sub-four-hour recovery time objectives (RTO) for critical county services. ● Guided county migration to cloud-hosted productivity and collaboration suites, improving remote-work capabilities while maintaining security controls. Data Integration & Enterprise Systems ● Led enterprise data-integration initiatives that modernized legacy applications, improved data quality, and increased inter-departmental information sharing. ● Prior consulting roles included designing large-scale data-quality solutions for Fortune-500 and public-sector clients, enhancing analytical insight and decision-making. Professional History Jackson County, Oregon – Technology Director / CIO / CISO, 2007–2024 Mark Decker Design, Ashland, OR – Owner, 2005–2007

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28 Dun & Bradstreet, San Francisco, CA – Senior Technology Consultant, 2002–2005 Rainfinity (acquired by EMC), San Jose, CA – Product Manager, 2001–2002 Rainfinity, San Jose, CA – Inside Sales Manager, 2000–2001 Pacific Bell Network Integration (now AT&T), Dublin, CA – Network Engineering Manager … 1999–2000 Pacific Bell Network Integration, Dublin, CA – Senior Network Engineer, 1997–1998 WorldCom, San Mateo, CA – Senior WAN Technical Consultant, 1995–1997 Bank of America, San Francisco, CA – LAN Systems Engineer, 1993–1995 Dae Myung Institute, Pusan, South Korea – Instructor, 1992–1993 Comstock Johnson Architects, Sacramento, CA – LAN Administrator, 1990–1992 Network Systems Group, Orangevale, CA – Support Technician, 1988–1990 Formal Education & Certifications ● Certified Information Systems Security Professional (CISSP), ISC² – active since 2022 (ID #1011154) ● Bachelor of Science, Design, University of California, Davis – 1992 ● Graduate coursework, Information & Technology Strategies, Notre Dame de Namur University (2004) ● Graduate coursework, Business Law & Accounting, Southern Oregon University MBA program (2016) Professional Training Has completed dozens of conferences, seminars, and technical courses covering cybersecurity, IT service management, cloud architecture, and leadership development. Community Engagement Member, Oregon State & Local Cybersecurity Grant Program Planning Committee – advising on statewide cybersecurity strategy and evaluating local-agency grant applications.

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455 Capitol Mall • Suite 700 • Sacramento, California • 95814 • Tel 916.443.1300 • www.secteam.com City of Vallejo
Response to Request for Proposals:

Finance Department Audit Services

September 23, 2025

Submitted to:

City of Vallejo
555 Santa Clara St.
3FL - Finance Budget Division
Vallejo, California 94590

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455 Capitol Mall • Suite 700 • Sacramento, California • 95814 • Tel 916.443.1300 • www.secteam.com Cover Letter
September 23, 2025
City of Vallejo
555 Santa Clara St.
3FL - Finance Budget Division
Vallejo, California 94590
Re: Request for Proposals (RFP) – Finance Department Audit Services Dear Evaluation Panel,
Sjoberg Evashenk Consulting is pleased to submit our proposal to provide Internal Auditor Services on behalf of the City of Vallejo. Established in January 2000 by the former California State Auditor General Kurt Sjoberg and Chief Deputy State Auditor Marianne Evashenk, Sjoberg Evashenk Consulting is a certified majority woman-owned firm and Small Business Enterprise with a team of talented and experienced professionals. In more than 25 years of service, we have conducted more than 500 engagements for approximately 250 public sector clients throughout the Western United States.

Many of those projects involved assessments of operations and core functions similar to those of the City of Vallejo, including extensive experience conducting internal audits at the state and local level. In fact, our firm serves as the outsourced Internal Auditor for the City of Elk Grove, CA; Snohomish County, WA; Santa Clara Valley Water District; Bay Area Air Quality Management District; and OmniTrans, a transit district in the Inland Empire. In addition to serving these clients as their outsourced performance auditor, we have also served many California municipalities by conducting performance audits or assisting them establish performance audit functions within their jurisdictions; these include the cities of Los Angeles, San Francisco, Sacramento, Oakland, Santa Monica, Long Beach, Newport Beach, Anaheim, and many others.

After you review our proposal, we believe you will find that our objectivity, experience, and qualifications make us uniquely qualified to perform this engagement.

I, Lynda McCallum, whose signature is affixed below, am the firm’s authorized representative. Additionally, George Skiles, Partner, and Catherine Brady, Partner, are also authorized and empowered to make representations for Sjoberg Evashenk Consulting, Inc., with respect to this proposal.

Sjoberg Evashenk Consulting is appreciative of the opportunity to work with the City of Vallejo and will remain available to answer any questions regarding our proposal. We look forward to sharing our expertise and insights working with you on this important project if selected as the successful proposer.

Respectfully Submitted,
Lynda McCallum
Lynda McCallum, President
Sjoberg Evashenk Consulting, Inc.

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SJOBERGEVASHENK P a g e | 1
Table of Contents
Transmittal Letter ........................................................................................................................................... 2 Executive Summary ....................................................................................................................................... 2 Firm Profile .................................................................................................................................................... 4 Qualifications & References .......................................................................................................................... 8 Proposed Project Staff & Resumes ............................................................................................................. 16 Proposed Project Approach and Work Plan ................................................................................................ 32 Fee Proposal ............................................................................................................................................... 42 Appendix A. Additional Information—Sample Reports ................................................................................. 43

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Executive Summary
Established in January 2000 by the former California State Auditor General Kurt Sjoberg and former Chief Deputy State Auditor Marianne Evashenk, Sjoberg Evashenk Consulting is a national firm specializing in evidence-based consulting services. Our practice is built on decades of experience providing management consulting and auditing services on behalf of public sector agencies throughout the Western United States.

Sjoberg Evashenk Consulting and our team of professionals have dedicated our careers to evaluating and improving government operations and programs. Collectively, we have performed nearly 2,000 studies and performance audits involving hundreds of agencies and nearly every programmatic and functional area within state and local government.

Sjoberg Evashenk Consulting is a certified majority woman-owned small business enterprise. Originally established as a limited liability company, the firm was converted to a Subchapter S corporation in 2003.

Our firm is headquartered in Sacramento, California, and is fully licensed and insured to provide management consulting, performance auditing, and other professional services.

As a small business enterprise that operates out of a single office in Sacramento, California, our local organization structure is currently comprised of three partners and a staff of nine experienced staff. We also draw from a core group of experienced associates and subject matter experts (in fields such as human resources, engineering, information technology, public safety, investment practices, etc.) who join our team based on specific project needs to provide subject matter expertise or to augment existing resources.

Internal and Performance Audit Services
We provide independent, objective assurance and consulting services on behalf of an agency and work with client management to address challenges and develop insightful solutions. Our practice includes serving as the appointed internal auditor for local government agencies, including the City of Elk Grove, CA; Snohomish County, WA; Santa Clara Valley Water District; Bay Area Air Quality Management District; City of Modesto, California; and OmniTrans, a transit district in the Inland Empire. Internal audit services include conducting organization-wide risk assessments, developing annual audit plans, executing audit engagements, providing periodic status reports, presenting audit results and updates to council/legislative committees, and advising legislative and executive officials on a wide variety of matters. In addition to serving as the internal auditor for state and local government agencies, we have also assisted other public sector internal audit organizations through training and consultation, conducting performance audits upon request, and performing independent quality assurance reviews of internal audit activities in accordance with auditing standards—agencies such as the Long Beach City Auditor, Oakland City Auditor, Los Angeles City Controller, California State Bar Internal Audits, California Public Utilities Commission Internal Audit Division, California State Teachers Retirement System, California Health Benefit Exchange, and many others.

We offer expertise in the application of, and all of our audit work is conducted in accordance with, pertinent audit standards including those promulgated by the Comptroller General of the United States (Yellow Book) and International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors (Red Book).

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In our proposed approach to the six tasks specified in the Request for Proposals (RFP), we build upon our past experience providing internal audit services and tailored our approach to what we believed was the City’s primary goals for each task area. For three task areas—the audit plan, risk assessment, and executing audit engagements—we also provide in appendices examples of work products provided to Snohomish County under a contract, though smaller in scope, that is similar to the services outlined in the RFP.

Project Team
Our office is currently comprised of three partners and ten experienced professionals. We offer numerous certifications such as Certified Public Accountant, Certified Internal Auditor, Chartered Global Management Accountant, Certified Government Financial Manager, Certified Government Audit Professional, Certified Construction Auditor.

We propose to designate Lynda McCallum, a Partner at Sjoberg Evashenk Consulting, to serve as Primary Partner and Relationship Manager for the City. She brings 23+ years leading large, multidisciplinary teams on high-profile state and local engagements and has directed numerous GAGAS performance audits, program evaluations, operational reviews, rate studies, and financial analyses.

Highlights include strengthening accounting/finance operations at two large state departments; reviewing major environmental programs for compliance and reimbursement processes; assessing rate structures and fiscal viability; and leading an evaluation of investment and cash management for the City of Los Angeles. She has also led dozens of superior court audits statewide—covering fiscal cycles, service delivery, case management, facility/security and evidence rooms—and managed complex projects in financial controls, contracting and leasing, procurement, outcome monitoring, human resources, revenue generating contracts and programs, public infrastructure, and indirect cost allocation.

The overall management team, however, goes well beyond Mr. Skiles’ expertise alone. We propose a core group of Key Personnel to this project, each with different professional experience, education, and certifications. Combined, we believe this team will provide a well-rounded group of professionals that will serve the City of Vallejo with diligence, professionalism, and expertise. • Lynda McCallum, Partner, MBA, CGFM, CGAP [email protected] • George Skiles, Partner, MA, CIA, CRMA [email protected] • Cathy Brady, Partner, MBA, CPA, CCA, CGMA [email protected] • Margarita Fernandez, Director, CPA, CGFM [email protected] • Lien Luu, Director, BS, CCA [email protected]

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Firm Profile
Established in January 2000 by the former California State Auditor General Kurt Sjoberg and former Chief Deputy State Auditor Marianne Evashenk, Sjoberg Evashenk Consulting is a national firm specializing in performance auditing. Our practice is built on decades of experience providing management consulting and auditing services on behalf of public sector agencies, non-profit organizations, and private sector businesses throughout the Western United States. In our more than 25 years of service to public sector agencies, we have conducted more than 500 engagements for approximately 250 public sector clients.

Sjoberg Evashenk Consulting and our team of professionals have dedicated our careers to evaluating and improving government operations and programs. Our mission is to be the firm of choice by exceeding client expectations through value-driven, evidenced-based, and reliable performance audit, management consulting, and advisory services. With uncompromised integrity and values, we serve government, non- profit, and private enterprises by providing accurate, insightful, timely, and practical solutions for improving service delivery and making informed decisions.

Core Lines of Business
While conducting public sector performance audits in accordance with Generally Accepted Government Auditing Standards (Yellow Book) has always remained the cornerstone of our firm’s practice, over the past 20 years our firm has developed four primary lines of business:

Internal Audit: We provide independent, objective assurance and consulting services (internal audit) on behalf of local and state government agencies. Our practice includes serving as the appointed internal auditors for local government agencies and independent organizations, including serving as the outsourced Internal/Performance Auditor for the City of Elk Grove; Snohomish County; Santa Clara Valley Water District; Bay Area Air Quality Management District; and OmniTrans, a local transit district.

In addition to serving local agencies as the chief audit executive, we assist internal audit organizations through training and consultation, conducting performance audits upon request, and performing independent quality assurance reviews of our clients’ in-house internal audit activities. This includes organization-wide risk assessments, developing annual audit plans, executing audit engagements, providing periodic status reports, presenting audit results and updates to council/legislative committees, and advising legislative and executive officials on a wide variety of matters.

Performance Audit: We offer extensive experience and expertise in program, management, and operational audit and evaluation services. These projects generally strive to assess how effectively, efficiently, economically, ethically, and equitably programs and services are delivered and are conducted in accordance with Generally Accepted Government Auditing Standards. In doing so, we promote public accountability and transparency.

Management Consulting: Our management consulting practice is focused on assisting leaders, managers, decision-makers, and practitioners within government and non-profit organizations in doing what they do best — serve the public. We provide a variety of advisory and consulting services, including policy and procedure development, control and operational risk assessments, project

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management and oversight, process re-engineering, employee classification and compensation studies, benchmarking, change implementation, and training. We take a cooperative approach with our clients to really understand their organization and the challenges they face to provide assistance and solutions that are practical, actionable, and cost-effective. We offer a wide-variety of services.

Training: Through a formal Continuing Professional Education (CPE) training program, our firm offers a wide selection of training courses for both public and private entities. Striving to deliver pertinent and practical training related topics such as audit practice and proficiency, performance audits and program evaluations, risk assessments and Enterprise Risk Management, internal controls, regulatory controls and monitoring, fraud, waste and abuse, and a wide range of internal control best practices. We are an approved member and maintain our compliance with the National Registry of CPE Sponsors through the National Association of State Boards of Accountancy (NASBA).

Regardless of the type of service, our firm’s overall philosophy is simple. We strive to deliver more to our clients than they expect, and do so with unsurpassed quality. Our consulting approach and rigid quality control procedures ensure that we consistently produce insightful, on-point, value-added, and practical solutions—and we do so on-time and on-budget.

Firm Make-Up
As a small business enterprise that operates out of a single office in Sacramento, California, our local organization structure is currently comprised of the three partners and a staff of nine professionals. We also draw from a core group of experienced associates and subject matter experts (in fields such as human resources, engineering, information technology, public safety, investment practices, etc.) who join our team based on specific project needs to provide subject matter expertise or to augment existing resources. Firm contact information is presented below:

Legal Name: Sjoberg Evashenk Consulting., Inc.

Type of Firm: National Management Consulting Firm
Principal Line of Business: Public Sector Management Consulting and Performance Auditing Address: 455 Capitol Mall, Suite 700
Sacramento, CA 95814
Telephone: (916) 443-1300
Fax: (916) 443-1350
Web: www.secteam.com
Binding Parties: Lynda McCallum, Principal/Partner, [email protected] George Skiles, Principal/Partner, [email protected]
Cathy Brady, Principal/Partner, [email protected]
Project Manager: Lynda McCallum, Principal/Partner, [email protected] California Secretary of State: C2561012
Federal Tax ID: 71-0956506

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List of Current & Prior Clients

Anaheim, City of Colorado State Auditor (cont'd)
City Manager's Office Office of Administrative Courts
Anaheim Chamber of Commerce Office of the State Auditor Arizona, State of Contra Costa Economic Partnership
Office of the Auditor General Elk Grove, City of
Department of Education Elk Grove Police Department
Pima Association of Governments Finance & Administration Maricopa Association of Governments Human Resources Department Rio Nuevo Multipurpose Facilities District Information Technology Department Bay Area Rapid Transit Integrated Waste Management
California Special District Association (CSDA) Planning Department Special District Workers Compensation Authority Public Works Department Special District Risk Management Authority Transit Department California State Bar Grants Pass, City of
California State Sheriff Association Economic Development Department California Dental Association Tourism Department
California, State of Idaho, State of
Air Resources Board State Legislature
Bureau of Private Postsecondary Education Department of Health & Welfare California Earthquake Authority Independent Cities Risk Management Authority California Health Benefit Exchange Judicial Council of California Dental Board of California Office of Internal Audits
Department of Child Support Services Executive Office
Department of Conservation Alpine County Superior Court Department of Consumer Affairs Amador County Superior Court Department of Corrections Butte County Superior Court
Department of Education Calaveras County Superior Court Department of General Services Colusa County Superior Court Department of Managed Health Care Contra Costa County Superior Court Department of Pesticide Regulation Del Norte County Superior Court Emergency Medical Services Authority El Dorado County Superior Court Gambling Control Commission Fresno County Superior Court Governor's Office of Emergency Services Glenn County Superior Court Health Facilities Financing Authority Humboldt County Superior Court Housing Financing Authority Imperial County Superior Court Integrated Waste Management Board Inyo County Superior Court Office of Statewide Health Planning and Development Lake County Superior Court Public Utilities Commission Lassen County Superior Court Secretary of State Los Angeles County Superior Court
State Board of Pharmacy Madera County Superior Court
State Teacher's Retirement System Marin County Superior Court State Treasurer Mendocino County Superior Court
Student Aid Commission Modoc County Superior Court
Water Resources Control Board Mono County Superior Court Colorado State Auditor Monterey County Superior Court
Board of Assessment Appeals Nevada County Superior Court Board of Medical Examiners Orange County Superior Court Colorado New Energy Improvement District Placer County Superior Court Department of Corrections Plumas County Superior Court
Department of Higher Education Riverside County Superior Court Department of Personnel & Administration Sacramento County Superior Court Department of Regulatory Agencies San Benito County Superior Court Department of the Treasury San Bernardino County Superior Court Division of Securities San Diego County Superior Court
Nursing Board San Joaquin County Superior Court
Sjoberg Evashenk Constulting
Examples of Public Sector Agencies for which SEC Has Provided Services

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Judicial Council of California (Cont'd) Oakland, City of (cont'd) San Mateo County Superior Court Department of Human Resources Management Santa Barbara County Superior Court Orange County Transportation Authority Santa Clara County Superior Court Orange County Sheriff's Department Santa Cruz County Superior Court Oregon, State of
Shasta County Superior Court Department of Human Services Sierra County Superior Court Department of Justice
Siskiyou County Superior Court Judicial Department
Solano County Superior Court Public Employees Retirement System Sonoma County Superior Court Oregon State University
Stanislaus County Superior Court Portland Public Schools Sutter County Superior Court Portland, City of
Tehema County Superior Court Portland City Auditor
Trinity County Superior Court Human Resources Department Ventura County Superior Court Sacramento Public Library Authority Yolo County Superior Court Sacramento, City of
Kern County Water Agency Office of the City Auditor
Long Beach, City of Community Development Department
Alamitos Bay Marina Rehabilitation Project Sacramento County Office of Education City Auditor San Diego Association of Governments
Department of Human Resources San Diego, City of
Long Beach Airport Office of the City Auditor
Long Beach Sea Festival Association Centre City Development Corporation Port of Long Beach Department of Human Resources
Queen Mary San Francisco, City and County of
WIC Supplemental Nutrition Program City Services Auditor Los Angeles Unified School District Controller's Office Los Angeles, City of Department of Public Works
Animal Services Department General Services Agency
City Administrative Officer Human Services Agency
Community Development Department Public Utilities Commission Department of Cannabis Regulation San Francisco County Transportation Authority Department of Public Works San Francisco Municipal Transporation Agency Department of Recreation & Parks SF City Option
Information Technology Agency SFO Airport
Los Angeles Department of Water & Power San Juaquin, County of Los Angeles Fire Department San Mateo County Department of Human Resources Los Angeles Memorial Coliseum Commission Santa Clara County Office of Education Los Angeles Police Department Santa Monica Airport Department Los Angeles Visitors and Convention Bureau Snohomish, County of Los Angeles World Airports County Council
Office of Finance Finance Department
Office of the Treasury Human Resources Department
Personnel Department Information Technology Department
Port of Los Angeles Public Works
Zoo Sheriff's Office
Los Angeles, County of Surface Waterof Department
Auditor-Controller Southern California Regional Rail Authority Los Angeles County Fairplex Sutter, County of
Probation Department Community Services Department
Nevada Department of Transportation Finance Department
New Port Beach, City of Human Resources Department
Public Works, Municipal Operations Public Works Department Newport Beach Chamber of Commerce University of California, Office of the President Oakland, City of Washington, State of
City Auditor State Auditor's Office
Finance & Management Agency Washington State University Sjoberg Evashenk Constulting
Examples of Public Sector Agencies for which SEC Has Provided Services

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Qualifications & References
As described in our cover letter, Sjoberg Evashenk Consulting was established in January 2000 by the former California State Auditor General Kurt Sjoberg and Chief Deputy State Auditor Marianne Evashenk. In our more than 25 years of service to public sector agencies, we have conducted more than 500 engagements for approximately 250 public sector clients throughout the Western United States. Many of those projects involved assessments of operations and core functions similar to those of the City of Vallejo We have significant experience conducting financial related, operational performance, compliance, and investigative audits on behalf of local governments, state agencies, and regional districts—including nearly every aspect of municipal government.

In this section, we provide a broad overview of our experience providing internal audit and performance audit services on behalf of public sector clients.

Sjoberg Evashenk Reference #1
Client Name: City of Elk Grove
Address: 8401 Laguna Palms Way, Elk Grove, CA 95758
Contact Person:

Matt Paulin, Director of Finance
Phone Number:
(916) 627-3221
Period of Work:

October 2009 – Present
We have been Elk Grove’s outsourced Internal Auditor since 2009. We have conducted more than 10 internal audits reviewing the City’s various departments and operations, including public works, affordable housing, transit, information technology, police, City planning, utility billing, Integrated Waste, Public Works operations and maintenance and Capital Improvement Program, Animal Control and Shelter programs, cashiering operations, Procurement and Accounts Payable, and Human Resources. Each audit is presented to the City Council for action.

Sjoberg Evashenk Reference #2
Client Name: Colorado State Auditor
Address: 1525 Sherman Street, 7th Floor, Denver, Colorado, 80203-2211 Contact Person:

Michelle Colin, Deputy State Auditor
Phone Number:
(303) 869-2823
Period of Work:

September 2008 – March 2024
On behalf of the Colorado State Auditor, we have conducted numerous performance audits since 2008.

These projects include an audit of the Colorado State’s Employee Benefits Program, Department of Corrections Inmate Banking and Canteen Programs, Annual Compensation Study and the State’s total compensation program, Colorado New Energy Improvement District, State Treasurer’s investment practices, Medicaid client correspondence, the State Board of Assessment Appeals, and Office of Administrative Courts, among others.

Sjoberg Evashenk Reference #3
Client Name: San Francisco Office of the Controller, City Services Auditor Address: 1 Dr. Carlton B. Goodlett Place, City Hall Room 388, San Francisco, CA 94102

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Contact Person:

Mark de la Rosa, Director of Audits
Phone Number: (415) 554-7574
Period of Work:

June 2010 - present
Under three consecutive master service agreements commencing in 2014 continuing to present, we have completed 32 performance audits on behalf of the City Services Auditor. These projects range from compliance with city/county ordinances related to political contributions (Prop Q) and Local Business Enterprise participation in contracts as well as contract audits relating to garages, towing, advertising, and security concessionaires. Our current contract budget amount total is $1,737,300.

Sjoberg Evashenk Reference #4
Client Name: County of Snohomish
Address: 3000 Rockefeller Avenue, M/S 609, Everett, WA 98201-4046 Contact Person:

Heidi Beazizo, Legislative Analyst
Phone Number:
(425) 388-3471
Period of Work:

February 2015 - present
As the Snohomish County Performance Auditor, Sjoberg Evashenk Consulting has completed numerous performance audits. This includes a county-wide risk assessment and performance audits of information technology data storage practices, overtime in the Sheriff’s Department, the courthouse construction project, the County’s risk management program, human resources department, surface water management, County Assessor’s Office, the Office of Public Defense, and organizational studies of the Council’s Office and the County Executive’s Office.

Additional Examples of Prior Internal Audit and Performance Audit Engagements Below, we provide additional examples of projects that were completed by our project team and which are illustrative of the breadth of experience our firm offers. As is demonstrated by the project descriptions below, our clientele is broad and diverse, including a broad array of public sector agencies responsible for unique and differing government programs, and strongly supports diversity and equitable practices, polices, and procedures.

State of Colorado, Office of the State Auditor
Over the past decade, our firm has conducted numerous performance audits on behalf of the Colorado Office of the State Auditor, including several within the past four or five years, and our familiarity of the OSA’s protocols regarding fieldwork, status reporting, report writing, and Legislative Audit Committee presentations. Below is a list of projects our proposed project team has performed on behalf of the State Auditor.
• Medicaid Client Correspondence within the Department of Health Care Policy and Financing • Investment and Cash Management Practices at the Colorado Department of the Treasury • Performance Audit of the Colorado Division of Securities • Implementation of the Colorado New Energy Improvement District • Performance Audit of the Office of Administrative Courts, 2008 & 2012 • Implementation and Practices of the College Opportunity Fund Program

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• Administration of Colorado’s Employee Group Benefits Program • Total Compensation Practices within the Department of Personnel & Administration • Performance Audit of the Board of Assessment Appeals
• Performance Audit of the Colorado Medical and Nursing Boards Long Beach City Auditor
Over the past 13 years we conducted a number of audits on behalf of the City Auditor. This included conducting a citywide risk assessment and performing nearly a dozen performance audits evaluating City Auditor’s office, the Seafest festival, Queen Mary Concession operations, Long Beach Airport concessions and rental car licensing, Long Beach Marina operations, the administration of the City’s WIC program, gas and oil franchise fee revenue audits, and employee onboarding efforts, among others. All budgets are set as not-to-exceed, and Sjoberg Evashenk adhered to the established budget and schedule in every case, and ranged between $33,000 and $100,000.

Pierce County, WA—Countywide Risk Assessment
Completed a universal risk assessment of each of the County’s departments, elected offices, and courts, including the various responsibilities, activities, and programs administered within each. The objectives of the assessment were to determine audit areas in the form of agencies, divisions, programs, or other units; identify and rank potential adverse consequences associated with county expenditures, productivity, output, effectiveness, and outcomes; identify realized adverse consequences resulting from the COVID-19 pandemic; and develop a risking matrix that identifies potential risks. In pursuing these objectives, we interviewed each department head, obtained and analyzed a wide range of information relating to each department, identified inherent risks associated with each program and operation, assessed risks related to a dozen risk categories, developed department-specific and countywide heat maps, developed audit topics and objectives for each, prioritized the potential audit topics by considering inherent versus control risks, likelihood and impact, and vulnerability and auditability. We presented our results to the County Council.

City of Los Angeles—Department of Cannabis Regulation
On behalf of the City Administrative Officer, we completed a performance audit of the information system employed by the Los Angeles City Department of Cannabis Regulation to process applications for cultivation, wholesale, retail, medial, and delivery of cannabis products. Prompted by allegations that applicants gained unauthorized, early access to the information system in order to gain an unfair advantage in the permitting process, the objective of this audit was to establish a comprehensive understanding of the Accela platform and the security measures taken to prevent early or unauthorized access to the system, assess whether there were sufficient security protocols in place to minimize risk of technical interference or breaches, and determine whether any applicant benefited unduly from any unauthorized activity. This audit found that the Department of Cannabis Regulation acted in good faith to minimize the barriers faced by Social Equity Applicants during the Phase 3 Retail Round 1 application process. However, the method used to roll out the application, including the disabling and re-enabling of user accounts, was confusing and susceptible to human error. As a result, 14 Applicants started their applications before the designated Application Window, and misperceptions regarding the application start

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time may have led other Applicants to wait longer than needed to sign onto the Accela Portal and begin their applications.

City of Los Angeles Debt Management Study
On behalf of the City Controller, we evaluated the City Treasurer’s debt and investment strategies to identify issues for consideration. The City issues short-term debt instruments known as Tax Revenue Anticipation Notes (TRANs) for cash flow purposes and general obligation and revenue bonds for capital improvements, etc. Our analysis included Interest Rate Swaps and the inherent risks, Commercial Paper’s advantages and disadvantages, and the use of fixed and variable rate bonds to mitigate risks. Moreover, we determined the credit worthiness of investments made, compliance with the City’s debt limits, and benchmarked the City against 11 comparable cities and GFOA. Finally, we reviewed the Treasurer’s organizational structure within City government and the role of the Debt Advisory Committee.

Portland Public School Bond Capital Improvement Programs Performance audit of the Portland Public School Bond Capital Improvement Programs. We are in process of a four-year contract to perform annual audits of nearly $1 billion bond measure to renovate and modernize schools in the district. As part of this project, we have assessed bond budgets, project expenditures, financial management, project management, master planning and design, staffing, and record retention with in-depth work on revenue projections and cost estimation elements such as hard and soft costs, contingency, and escalation. Work was performed to analyze and compare educational specifications, master planning documents, value engineering, design standards, and project controls.

Los Angeles World Airports–Risk Management and Workers’ Compensation Programs Over the past decade, Sjoberg Evashenk Consulting has conducted several audits involving LAWA’s Risk Management Division and Administrative Services, which have included auditing areas including Ombudsperson services, third-party contractor insurance requirements, and conflicts of interest in procurement. Most recently, in 2020, we were hired by LAWA’s Risk Management Division to evaluate key risk management functions, including risk retention decisions, insurance coverages, contracts with brokers, and policies, procedures, and process for handling claims. It also included a full-scale assessment of the Division’s Workers’ Compensation Program and its relationship with its Third-Party Administrator. We evaluated existing policies and procedures, key business operations, best practices, and compliance with federal, state, and local laws relevant to the administration and management of workers’ compensation programs. This audit found that LAWA had taken a generally passive approach to purchasing insurance policies and had not conducted a risk retention review in more than a decade; rather, its policy was to purchase as much insurance as possible, potentially incurring more costs than necessary to adequately insure risks. It also established an atypical arrangement with its TPA that prevented it from adequately manage workers’ compensation claims and associated costs, to intervene at key points during the workers’ compensation claims, and to evaluate critical trends in workers’ compensation claims.

City of Los Angeles—Fire Department, Emergency Medical Services Billing and Collections The purpose of this audit was to determine the accuracy, efficiency, and effectiveness of the EMS billing and collection process, and how the recently implemented automated systems have affected the administrative efforts involved in providing EMS. This audit revealed numerous positive outcomes resulting

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from LAFD’s transition to automated data collection and billing processes. LAFD reduced the risk of lost or inaccurate medical records; increased its ability to analyze EMS data for ongoing quality improvement; increased its collection rate by 23 percent to $64.8 million in three years since implementing the new system; improved its ability to secure Protected Health Information (PHI); streamlined the transfer of EMS records to expedite billing; and increased net collections of EMS fees. We also found that LAFD only charged patients that it transports to a hospital, despite providing treat-no-transport services to nearly 40 percent of its patients annually, significantly diminishing potential cost-recovery revenues.

City of Los Angeles, CA—Study of Labor Negotiation Practices In a joint venture with Cornell University’s School of Industrial and Labor Relations, we conducted a study of the City's labor negotiation policies, processes, and practices. We reviewed past executed and current negotiations, mapped the collective bargaining process, evaluated the fiscal impact of the negotiations, and identified areas of improvement. This study underscored the need for stronger management controls, increased transparency, ongoing compensation reviews, better succession planning, stronger risk management, and a focus on strategic plan development.

City of Sacramento—Community Development Department
On behalf of the City of Sacramento’s Office of the City Auditor, we completed a performance audit of the City’s Community Development Department’s (CDD) permitting processes. The objectives of the audit were to assess the CDD’s general permitting activities and related permit fee calculation, assessment, and collection processes. This included a detailed review of CDD’s system of internal controls (business processes, tone at the top, monitoring activities, etc.), as well as the system controls associated with its permitting information system (Accela). We found CDD lacked an organizational culture that supported strong internal controls; it had not developed formal policies and procedures as expected; and it lacked appropriate system safeguards and supervisory oversight, allowing for inappropriate permitting practices to occur undetected. This lack of necessary system access restrictions, logical controls, and exception reporting within CDD’s permitting system—combined with employees’ ability to make decisions without due oversight— significantly diminished management’s overall internal control environment. As a result, we found persistent practices that disregarded or circumvented state building laws and City Codes resulting in inconsistent permitting practices and loss of city revenue, including at least $2.3 million in required permit fees.

Port of Long Beach Federal Grant Administration Review
This project assessed a variety of operational and administration activities, functions, and responsibilities, such as purchasing, invoice review, contracting, fund availability analysis, reimbursement processing, fiscal reporting, file retention, and compliance with federal requirements. In general, we found there are several good control activities in place over the Port’s grant administrative activities such as ensuring procurements and resulting contracts comply with grant requirements, invoices are adequately reviewed, and fiscal reports are appropriately supported with fiscal records.

University of California, Office of the President—Multi-Departmental Budget Model Assisted officials in developing a comprehensive multi-departmental budget model for its headquarter operations. The two-phase project entailed recreating baseline expenditure budgets (historic, current, and

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future) for more than 25 departments, including position and expenditure projections, established key mission critical activities, and opportunities for efficiencies and savings. Budgets were modeled into roll-up tools to provide the UC Regents with a first-time comprehensive appropriation control proposal that provides essential data for strategic decision-making.

City of Anaheim—Anaheim Enterprise Zone Program
The City contracted with Sjoberg Evashenk to conduct a performance audit of the Enterprise Zone. The objective of this audit is to determine whether the Enterprise Zone was implemented in compliance with: a) state statutes, regulations, and the MOU covering the Enterprise Zone; and b) the contract between the Chamber and the City to administer the Enterprise Zone. Specifically, this audit focuses on the City’s administration and monitoring of the contract between the City and the Chamber; the sufficiency of internal controls over the Enterprise Zone vouchering process; cost tracking (including time keeping and Enterprise Zone-related expenditures); compliance with bonding and insurance requirements set forth in the contract between the City and the Chamber; and conflict of interest provisions set forth in the contract relating to the issuance of vouchers.

City of Grants Pass—Economic Development & Tourism
We conducted a comprehensive performance audit of the structure, personnel, activities, and operations of the Economic Development and Tourism programs to provide recommendations to improve services, efficiency, effectiveness, and return on investment to the community of the resources committed. We reviewed the program’s expenditures, evaluated staffing and management, determined cost and benefit of the program in terms of return on the City’s investment in economic development, and assessed the outputs and outcomes of the program in relation to best practices and comparable entities. The Tourism Promotion Services was responsible for marketing the Grants Pass area and improving the City’s economy through encouraging and supporting tourism and visitors. We evaluated the City’s web presence in terms of tools, utility, and effectiveness for tourism; the level and use of resources—expenditures, contracting, and staffing; expertise, roles, and responsibilities of staff; Tourism’s data collection activities in terms of performance measures, usefulness, and cost and benefit; and, how Grants Pass compared to comparable entities and industry best practices. Additionally, we analyzed the Tourism’s participation in special events, level of resources committed, and the return on these investments.

City of Los Angeles—Bureau of Sanitation, Hyperion Sewage Treatment Plant Under a federal court order, the City of Los Angeles constructed the Hyperion Sewage Treatment Plant to provide secondary treatment of all of the city’s sewage using the Hyperion Energy Recovery System (HERS). Our first evaluation entailed reviewing a range of activities, including the Federal, State and City’s five-year study of sludge management alternatives, reduction of discharge of sludge into the Pacific Ocean, accidental discharges into the ocean, project cost overruns, and compliance with the decree. Later we reviewed the Bureau of Sanitation’s activities at Hyperion during a broad study of the City’s Public Works Department, of which the bureau is a part. Generally, the City of Los Angeles and State Water Resources Control Board concurred with our conclusions.

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Los Angeles Unified School District—Use of Job Order Contracting in School Construction We were engaged by LAUSD to audit the 6-year old JOC program at LAUSD to assess the efficiency and effectiveness of the program and determine the best type of projects to undertake using the JOC program.

Our review covered the 138 master contracts with 44 different contracting firms. As of November 1, 2011, the District issued JOC “master” contracts valued at up to $791 million—with total contract receipts ranging from $200,000 to $10 million per contractor. The JOC program has its foundation in an electronically- based set of catalogues, the chosen contractor was the Gordian Group. At LAUSD, once approved, individual JOC projects, or Job Orders are fixed price, lump sum agreements. Any changes to add or remove scoped tasks in the initial project require that a supplemental Job Order be approved. Over the period of our review the LAUSD issued 6,058 Job Orders using JOC totaling $627.7 million.

City of Oakland—Personnel Operations
Sjoberg Evashenk Consulting has completed an audit of the City of Oakland’s (City) hiring and related personnel processes under contract with the Office of the City Auditor. Overall, we found a prevalent perception throughout the City that a lack of strong leadership and accountability has allowed the perpetuation of unfair hiring activities and inappropriate circumvention of Civil Service Rules. To determine if the City’s personnel rules and requirements were appropriately followed, we utilized a multifaceted testing strategy of the City’s various hiring and promotion practices and processes—results concluded that unfair hiring practices had occurred and appearances of favoritism were created.

City of Richmond—Neighborhood Stabilization Program
We conducted an operational performance review of the City of Richmond’s Neighborhood Stabilization Program. The City’s Neighborhood Stabilization Program receives funds from the federal Neighborhood Stabilization Program (NSP) that was authorized under Title III of the Housing and Economic Recovery Act. This department is responsible for awarding and overseeing loans to developers to purchase and rehabilitate foreclosed homes within the City boundaries. This project is currently in progress and will assess the City’s oversight and management of NSP loans, controls employed to ensure appropriate use of HUD funds, and make recommendation to improve processes, enhance oversight of developers, and ensure appropriate controls are employed by the City to safeguard federal funds and provide accountability to the public.

City of Santa Monica—Santa Monica Airport Fixed Base Operators Conducted lease agreement reviews at three of the airport’s major FBOs. Included in each audit was testing to ensure compliance with insurance requirements set forth in the lease agreement. We recommended airport require the FBOs to submit all executed supply agreements to the City prior to initial fuel deliveries, ensure all supply agreements included required indemnification provisions, and confirm that all fuel suppliers submitted evidence of insurance requirements to the City.

Sutter County—Community Services Department
As the County’s contracted Internal Auditor we have conducted an evaluation of its Community Services Department (CSD). CSD’s activities include planning, permitting, building safety and inspection, and environmental health. It was established to create a “one-stop shop” public counter where questions are

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answered, plans submitted, reviews completed and permits and other approvals obtained. We assessed the department’s strategic planning efforts, management style, workload and productivity, information technology, fee setting and billing, administrative support costs, record retention and inspections. Using our past experience and best practices, we identified several areas where processes could be streamlined, activities automated, collections improved and oversight of inactive permits increased. Further, we suggested consolidating several administrative support services to reduce costs, and changes in the fee setting protocols to capture true costs.

San Diego Association of Governments Transportation and Transit Construction Program We have conducted four performance audits of the $14 billion TransNet program over the last decade looking at a variety of areas including performance, fiscal control, procurement, and contracting among others. We examined evaluation criteria, scoring matrices, scoring sheets, and ultimate recommendations for award, as well as approval processes to see where bottlenecks and delays occurred at various steps.

Also, we tested contract compliance with a variety of federal and state requirements, procurement processes and manuals, board policies, directives, and bid summaries. Additionally, we analyzed contract change requests, invoices, and payment vouchers to assess controls over contract modifications and budget adjustments as well as processes for appropriate review, justification, accuracy of payments, and compliance with statements of work.

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Proposed Project Staff & Resumes
Structured as a California Sub-Chapter S Corporation, Sjoberg Evashenk Consulting is a certified woman- owned small business enterprise and operates out of its headquarters in Sacramento, California. Our firm consists of three partners, three directors, and a team of six senior and staff professional consults.

Collectively, we bring decades of experience auditing state and local government agencies.

We also bring a core group of professionals to this project, each with different professional experience, education, and certifications. Combined, we believe this team will provide a well-rounded group of professionals that will serve the City with diligence, professionalism, and expertise. • Lynda McCallum, Partner, MBA, CGFM, CGAP
• George Skiles, Partner, MA, CIA, CRMA
• Cathy Brady, Partner, MBA, CPA, CCA, CGMA
• Margarita Fernandez, Director, CPA, CGFM
• Lien Luu, Director, BA, CCA
• Kelly Hansen, Manager, BA
• Chris Paparian, Manager, BA

This group of Key Personnel will directly manage all work performed on behalf of the City—including project planning, detailed fieldwork, and report writing—and will provide overall technical expertise and guidance on projects, prepare project deliverables, and perform quality control procedures. Our entire team is well versed in public sector performance auditing and fully conversant with Yellow Book Standards (generally accepted government auditing standards—GAGAS—as promulgated by the U.S. Comptroller General) and the Red Book Standards (International Professional Practices Framework—IPPF) for internal auditing. In addition to the Key Personnel identified above, we also propose the following core group of senior and associate-level staff.
• Lauren Evashenk, Managing Senior Consultant
• Brandon Barry, Senior Consultant
• Chongtoua Mouvangsou, Senior Consultant,
• Jessie Hancock, Senior Consultant
• Ben McCallum, Senior Consultant
• Ambar Negrete Hernandez, Staff Consultant

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We offer numerous certifications such as Certified Public Accountant, Certified Internal Auditor, Certified Government Financial Manager, Certified Government Audit Professional, Project Management Professional, Certified Construction Auditor, and Chartered Global Management Accountant. We are also active members in several industry organizations, including the Project Management Institute, Institute of Internal Auditors, Association of Government Accountants, American Institute of Certified Public Accountants, Association of Local Government Auditors, National Association of Construction Auditors, and the Society of Human Resources Management.

Project Responsibilities and Organizational Structure
Below, we describe the roles and responsibilities of the positions we will employ on this engagement, as well as a general percentage we anticipate each classification of employee would dedicate to each internal audit project. The proposed project manager and City Auditor, Ms. McCallum, will lead 100 percent of all administrative and project oversight responsibilities of the position.

Project Member Project Functions
Partner Provide overall technical expertise and guidance on the project, help draft and edit report, and perform quality control.

Director
Oversee project activities including participating in planning and visioning meetings, report review, providing quality assurance and secondary review of work products; and lead day-to-day project activities and guide lower-level staff in completing assigned tasks. Conduct complex analyses, coordinate meetings, write report, and provide initial review of work products.

Manager Lead day-to-day project activities and guide lower-level staff in completing assigned tasks. Conduct complex analyses, coordinate meetings, write report, and provide initial review of work products.

Senior Consultant
With guidance from directors and managers, senior and associate consultants conduct on -site interviews, perform functional and operational analyses, assist with drafting report, and lead staff consultants.

Staff & Associate
Consultants
With guidance, perform detailed data mining and testing, conduct benchmarking research, and provide initial analyses on task areas.

Below, we provide a high-level organizational chart illustrating the reporting relationships for our core project staff.

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Resumes
On the following pages, we present one-page resumes for our proposed project team, beginning with our proposed project manager and City Auditor, George Skiles. Each resume details the specific relevant education, technical expertise, certifications, and experience in providing similar services and completing projects of comparable magnitude as those described in the RFP.

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George Skiles, Partner with Sjoberg Evashenk
Consulting, brings more than 24 years of experience in
evaluating programs in the public and private
sector. Mr. Skiles specializes in state and local
government programs and operations, and currently
serves as the outsourced Chief Audit Executive for two
local governments—the City of E lk Grove, California,
and Snohomish County, Washington —in addition to
conducting performance audit/evaluation and
consulting services for state and local governments
throughout the Western United States. His experience
includes projects relating to:
 Development Services, including public works,
planning, building and safety, transit, and code
enforcement
 Affordable housing, economic development,
workforce development, community
redevelopment, and financing programs
 Youth and family services, community
development and gang reduction programs
 Park and recreation, convention center, museum,
and multi-purpose facility operations
 Government administration, including human
resources, payroll, budgets, finance,
procurement, contracting, and leasing
 Enterprise operations, including ports, airports,
and municipal utilities
 Public safety, including law enforcement,
corrections, and emergency response
His projects address a broad range of issues or
challenges faced by public sector management though
assessments of efficiency and effectiveness, inherent
risks and risk mitigation, performance evaluation and
measurement, and business process development
and/or streamlining. Each resulted in practical,
actionable recommendations.

George J. Skiles
Partner
Experience
 24 years of experience in public sector
auditing and consulting
 18 years with Sjoberg Evashenk Consulting
 6 years with the Los Angeles City Controller
 Former part-time instructor at College of the
Canyons and Moorpark College
Functional Expertise
 State and local government programs
 Enterprise Risk Management (ERM), risk
assessment and mitigation
 Organization and Efficiency Reviews, SWOT
analysis, and business process evaluation
and streamlining
 Business and strategic plan evaluation
 Performance measurement, evaluation, and
audit
 Insurance, Risk, and Control (GRC)
 Management reporting & results—
accountability and transparency
 Management Training
Education and Certifications
 California State University, Northridge, BA—
Sociology
 Master of Arts, Sociology, California State
University, Northridge
 Certification in Risk Management Assurance
 Certified Internal Auditor
 Member of the Institute of Internal Auditors
 Member of the Association of Local
Government Auditors

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Catherine Brady, Partner, has overseen and managed
hundreds of assignments ranging from reengineering
practices at the California Air Resources Board and its Cap-and-Trade program to internal audits of more than
50 county Superior Courts to comprehensive reviews of
major transportation and transit projects in Arizona and San Diego. She has conducted internal control reviews
and risk assessments of major state and local
governments and reviewed program activities involving
the San Francisco International Airport, California Health Benefit Exchange, Judicial Council, State Treasurer’s
Office, Caltrans, Department of Managed Health Care,
and City of Oakland to name a few.

Ms. Brady’s diverse background includes evaluating and
consulting on programs at both large Southern California ports, city franchise fees paid by gas and power
companies, public works and community development
programs, internal control risk assessments, analyses of financing authority bonding and loan activities, cost
controls, program performance metrics and peer
comparisons, plans of finance and budget assumptions,
bus transit and rail operations, capital project and
construction reviews, health care ex changes, and school and university program.

Further, Ms. Brady is an experienced trainer and has
authored and provided courses in performance audit,
fraud, fiscal reviews, interviewing, internal controls, and documentation. She offers hands -on experience
designing manuals, tools, checklists, and handbooks for the implementation and application of the new
processes and protocols as well as provides coaching to management and staff of public entities relating to
updated policies, procedures, operations, and best
practices.

Catherine Brady

MBA, CPA, CGMA, CCA
Partner, Sjoberg Evashenk Consulting
Experience
 Nearly 31 years’ experience in public sector
management consulting
 More than 20 as an executive with Sjoberg
Evashenk Consulting and 11 years with the
California State Auditor
Functional Expertise
 Internal controls and risk assessments
 Information technology systems development
and analysis
 Federal and State grant programs
 Performance metrics and analysis
 Project management, project oversight,
PMBOK
 Financial audits and evaluations, fiscal
analysis, loan activities
 Capital construction, change order
management, and related practices
 Performance audits and evaluations
 Strategic planning, organizational
development, change management
 Transportation, bus transit, and rail program
delivery and management
Education and Certifications
 California State University, Sacramento, BS
Business Administration, Accounting
 MBA—California State University,
Sacramento
 Certified Public Accountant
 Chartered Global Management Accountant
 Certified Construction Auditor

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Lynda McCallum, Partner with Sjoberg Evashenk
Consulting, offers over 23 years’ experience managing
large project teams conducting a wide array of complex
high-profile engagements for local and state government, including large -scale complex performance audits,
program evaluations, operational reviews, rate studies, and financial analyses. Ms. McCallum has presented her
reports to city councils, boards of supervisors, and state commissions.

Highlights of recent engagements include: reviewing
several large State and local environmental programs to ensure acquisition, restoration, and land management
expenditures and activities were in compliance with
established ordinances and program policies and,
strategic plans, and program objectives. Also, evaluated priority categories, processes to reimburse claimants
environmental cleanup activities, and contracting
practices with oversight regulators.

Other recent projects include evaluating complex
operations at two state departments to determine whether existing rates charged to rate payers support the program activity and services, assessing the rate structure,
reviewing key functional areas, and determining the fiscal viability of the related funds/programs. Also, Ms.

McCallum has recently managed an accounting business
process reengineering effort for a large state agency and has conducted several large performance audits related
to hiring practices associated with sworn employees.

Moreover, she has led dozens of performance audits at
superior courts throughout California that include all fiscal related business operations, service delivery, and case management and conducted projects involving large
complex leasing, procurements, fin ance, outcome
monitoring, human resources, and indirect costing and
allocation.

Lynda A. McCallum

MBA, CGFM, CGAP
Partner, Sjoberg Evashenk Consulting
Experience
 23 years’ experience in public sector
management consulting with Sjoberg
Evashenk Consulting.
 Pension Administrator with responsibilities
over 401K retirement plans
 Human resources coordinator for large-scale
IT projects for local state and county
government agencies
Functional Expertise
 Performance audits, program evaluation, and
best practices
 Complex fiscal and economic analysis
 Rate setting and process streamlining
 Information technology systems analysis
 Business process reengineering
 Human resources practices
 Financial-related audits, evaluations
 Board and other stakeholder relations
 Focus groups and surveys
Education and Certifications
 University of Southern Mississippi,
Hattiesburg, BS Business Administration
 MBA—California State University,
Sacramento Finance
 Certified Government Financial Manager
 Certified Government Audit Professional

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Margarita Fernandez, director, has over 30 years of
experience working in the public sector with state, federal and local government entities and with various national and regional professional organizations. For over a decade, she set policies and procedures and oversaw the q uality control program—reviewing audit work for compliance with audit
standards and procedures. She also managed all aspects of public affairs including developing and managing website and social media content; responding to all press inquiries and conducting numerous interviews; managing hundreds of
requests for public records; and working with professional entities across the country to identify best practices in federal, state, and local government audits and evaluations.

She has overseen and managed numerous projects ranging
from reengineering and streamlining financial and single audits, establishing internal controls for child support services agencies, evaluating community correction program costs, assessing processes and controls for school districts and other educational programs, as well as for transportation programs, nonprofits, various fiscal offices, and general governmental entities. Further, she worked with multiple state audit offices and national organizations to revise peer review programs and, analyze and opine on proposed audit and
accounting standards and federal program requirements, and participated in peer reviews of other state audit offices.

As an executive for over 20 years, Ms. Fernandez worked on various strategic planning processes identifying goals, objectives, performance metrics, and implementation of
strategic plans. Further, she communicated information regularly and revised policies and procedures on an ongoing basis to reflect strategic direction, changes, and as part of implementing strategic priorities.

Ms. Fernandez offers expertise in professional audit
standards, fiscal and financial operations, program
evaluations, efficiency and effectiveness audits, and general entity operations. She is an experienced trainer and has delivered courses in communicating results, performance auditing, fiscal reviews, internal controls, and audit standards and documentation. Further, for many years, she identified best practices and developed audit and rev iew manuals, tools, checklists, and other items needed to implemen t and monitor new processes.

Margarita Fernandez

CPA, CGFM
Director
Experience
 More than 30 years of experience in
auditing, fiscal analysis, and consulting
 Over 20 years in executive leadership at
Sjoberg Evashenk Consulting and the
California State Auditor
Functional Expertise
 Performance auditing at state and local
level
 Quality control and assurance for
performance and financial audits
 Professional standards and analysis
 Organizational and audit policies and
procedures development and oversight
 Public information management and
working with the press, managing website
content, and overseeing public records
and requests
 Conducting townhall meetings, presenting
information, and working with
stakeholders.
 Project Management
 Financial evaluations and fiscal analysis
 Operations streamlining
 Strategic planning and organizational
development
Education and Certifications
 California State University, Sacramento,
BS Business Administration, Accounting
 Certified Public Accountant
 Certified Government Financial Manager
Accountant

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SJOBERGEVASHENK P a g e | 23
Lien Luu, Director with Sjoberg Evashenk Consulting,
has conducted and led program evaluations, business
process assessments and re-engineering, performance
audits and evaluations, and construction and contract
reviews. With goals of identifying efficiencies, determining effectiveness, and delivering more with less, Ms. Luu has successfully completed several of the firm’s largest public works and transportation construction audits.

Ms. Luu brings expertise in cost monitoring, contract
audits, and economic analyses. She has supervised
numerous reviews and audits involving determination of
governmental grant recipients’ compliance with
regulations, competitiveness of government procurement
and contracting including selection, and award processes and best value for purchase of material, equipment, and supplies.

She was instrumental at performance audits of over a
dozen trial courts in California which included the review of the courts’ fees and fine structures, internal controls, financial operations, cash collections and recording, cost accounting, financial analyses and reporting, and case
management systems.

She has lead projects involving the roll-out of new
federally sponsored programs that were administered
statewide—helping state managers develop the
programs, design a framework for internal controls, risk management, compliance and reporting, developing user
manuals and training, and conducting audits of the files and documents.

On long-term engagements for the largest public school
district in Portland, Ms. Luu led the review of bond budget and construction cost estimates for the delivery of K-12 school modernization projects as approved by voters. She brings in-depth expertise in areas such as construction contracts, guaranteed maximum price build-up, labor
burden, change order pricing and contingency analysis,
site safety, and workforce and business equity.

Currently, Ms. Luu is the firm’s project manager on the Multnomah County’s $387 million library construction
bond program leading construction audits of library
facilities ranging from $8 million to over $150 million.

Lien Luu

BS, CCA
Director, Sjoberg Evashenk Consulting
Experience
 Over 20 years of management consulting
experience with Sjoberg Evashenk Consulting
Functional Expertise
 Business operations mapping, gap analysis,
needs assessments
 Construction and contract management and
review
 Internal audits – risk assessment and internal
controls
 Development of policies, procedures, and
operational manuals
 Best practices and performance measurement
 Small business financing—loan portfolio
insurance, collateral support
 Capital construction—freeways, transportation,
water infrastructure, co-generation power,
airports, schools
 Trial court operations, trust fund management,
budgeting and fiscal oversight
 Federal funding compliance—overhead costs,
grants, super circular
 Federal Acquisition Regulations
Education and Certifications
 BS Business Administration, International
Business—California State University,
Sacramento
 Certified Construction Auditor (CCA)

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SJOBERGEVASHENK P a g e | 24
Chris Paparian is a Managing Senior Consultant with
Sjoberg Evashenk Consulting. He provides strong
research and analytical skills, as well as project
management, communication, and attention to detail.

Prior to joining Sjoberg Evashenk Consulting, Mr.

Paparian worked for the California State Auditor’s office for six years. He most recently worked as an audit
supervisor leading performance audit teams on large
and complex performance audits of statewide programs.

He has worked on audits of various state and local
policies and programs. Some of these audits include:
 Oversight of state and local government
homelessness funding
 Effectiveness of greenhouse gas emissions
reduction programs operated by the California Air
Resources Board
 Fee revenues collected by the State Bar of
California
 Personnel practices at the Metropolitan Water
District of Southern California
 Barriers to families receiving care from the
Department of Developmental Services
 Financial health of the cities of Lincoln and
Lindsay
Through years of conducting performance audits, Mr.

Paparian has become familiar with a wide variety of
state laws and regulations, local ordinances and
charters, and state agency policies and procedures.

Mr. Paparian earned his B.A. in Economics and
Accounting from the University of California, Santa
Barbara.

Chris Paparian
BA
Manager, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in 2024
 Six years’ experience in performance auditing
at the California State Auditor
Functional Expertise
 Performance auditing at the state and local
level
 Project management
 Policy analysis
 Program evaluation
 Strategic communications
 Quantitative and qualitative analysis
Education and Certifications
 University of California, Santa Barbara –
Bachelor of Arts in Economics and Accounting

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SJOBERGEVASHENK P a g e | 25
Kelly Hansen is a Manager with Sjoberg Evashenk
Consulting. She provides strong research and
analytical skills, as well as organizational management, communication, and attention to detail. Having worked
in both the public and private sectors, she has a unique understanding of the various factors that contribute to strong organizational success in each.

Ms. Hansen has managed and conducted performance
audits and reviews of in multiple operations and areas
including healthcare, transportation, capital
construction, procurement, fiscal functions, and
education. She brings a broad range of experience
working in the government environment including:
 Affordable Care Act operations and compliance
for Covered California
 Performance audit of NRG Energy Center’s
franchise fees paid to the City and County of San
Francisco
 Sunset review and performance audit of the
Arizona State Board of Respiratory Care
Examiners compliance and performance of
regulatory duties
 Performance Audit of the Seligman School
District for the Arizona Auditor General
 Audit of a $1 billion school bond capital
improvement program for Portland Public
Schools
Through years of liaising between private clients and
regulatory agencies, Ms. Hansen has had the
opportunity to become familiar with the policies and
procedures of major regulatory agencies including the
California Air Resources Board (CARB), the Storm
Water Resources Control Board (SWRCB), the
Division of Occupational Safety and Health
(Cal/OSHA), and the United States Environmental
Protection Agency (EPA).

Kelly Hansen
BA
Manager, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in 2021.
 Nine years’ experience in consulting
 Nine years’ experience in regulatory
compliance auditing
 Four years’ experience in performance
auditing
Functional Expertise
 Regulatory research and analysis
 Process mapping
 Benchmarking, best practices, performance
metrics and assessment
 Compliance plan development and
implementation
 Quantitative and qualitative analysis
 Transportation planning
 Policy analysis
 Proficient in Microsoft Office and Google Suite
Education and Certifications
 University of California, Davis – Bachelor of
Arts in Exercise Biology, Minor in Psychology

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SJOBERGEVASHENK P a g e | 26
Lauren Evashenk is a Managing Senior Consultant with
Sjoberg Evashenk Consulting. Since joining the firm, she has been a key team member on consulting and
performance audit engagements for a range of state and
local government agencies and non-profits, such as the
Office of the Arizona Auditor General, the City of Portland, OR; Snohomish County, WA; San Mateo County, CA;
Orange County, CA; Colorado New Energy Improvement
District; California Earthquake Authority; Fresno
Economic Opportunities Commission; and Bay Area
Rapid Transit (BART).

Ms. Evashenk is skilled in both qualitative and quantitative analysis covering audit areas such as legal and regulatory compliance, human resources, classification and
compensation, procurement practices, capital
construction, financial compliance, and performance
metrics development and analysis. Some of these
projects include:
 Audit of a $1 billion school bond capital
improvement program for Portland Public
Schools
 Special Audit of the Arizona Board of
Chiropractic Examiners concerning regulatory
compliance and performance of duties
 Performance Audit of the Structure and
Staffing of the Executive Office and Council
Office for Snohomish County, WA
 Performance Audit of the Yucca Elementary
School District for the Arizona Auditor General
In her prior work in the private sector in digital agencies, marketing, and higher education, Ms. Evashenk crafted
and tracked project requirements, budgets, schedules,
and standards for deliverables, managed teams of
developers and creatives, and collaborated daily with
clients to incorporate feedback and mitigate obstacles.

She also analyzed data to identify trends, inform future initiatives, and generate progress updates.

Ms. Evashenk graduated magna sum laude from the
University of Southern California and is a Phi Beta Kappa member.

Lauren H. Evashenk
MA
Managing Senior Consultant, Sjoberg
Evashenk Consulting
Experience
 9 years with Sjoberg Evashenk Consulting
 Other Consulting
o 5 years project management experience
o 5 years of experience in strategic
communication
o 2 years of experience in small business
consulting
Functional Expertise
 Human Resources – employee relations,
classification, compensation, benefits, hiring
 Benchmarking, best practices, and
performance metrics
 Quantitative and qualitative analysis
 Policy research and analysis
 Team management
 Strategic communications
 Project management of large budget, high
impact, global projects
Education and Certifications
 University of Southern California – Master of
Communication Management
 University of Washington, Seattle – Green
Chemistry & Chemical Stewardship
 University of Southern California – Bachelor
of Arts in History, minor in Law

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SJOBERGEVASHENK P a g e | 27
Brandon Barry is a Senior Consultant with Sjoberg
Evashenk Consulting. He provides strong research and
analytical skills, as well as organizational management, communication, and attention to detail. Having worked in both the public and private sectors, he has a unique
understanding of the various factors that contribute to strong organizational success in each.

Since joining Sjoberg Evashenk Consulting, Mr. Barry
has worked with a range of state and local government
agencies, and has experience analyzing legal and
regulatory compliance; and performance measurement
development, analysis and visualization. Some of these
projects include:
 Affordable Care Act operations and compliance
for Covered California
 Performance audit of the Bay Area Air Quality
Management District’s permit process, staffing
and financial projections
 Performance audit of the Capital Improvement
Program for the Santa Clara Valley Water District
 Construction audits for the County of
Multnomah’s $387 million Library Bond projects.

November 2023 – Current.
 Performance audit of the Landfill Disposal
Agreement between the City and County of San
Francisco and Recology San Francisco
 4 Arizona School District Performance Audits
 Arizona Sunset Review and Audit of the
Governors Regulatory Review Council
Prior to joining Sjoberg Evashenk Consulting, Mr. Barry worked in the construction bulk materials industry
analyzing market trends and forecasts. Before he joined the private sector he specialized in public policy and
government affairs working with the Legislature. The
breadth of his work experience includes legislative
research and analysis, organizational management, cost- benefit analysis, statistical analysis, communications and business development.

Brandon Barry
BA
Senior Consultant, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in
2022.
 Five-years’ experience in state government
including three years of continuous
experience auditing in State and Local
government from 2022 to current.
 Two-years’ experience in construction
market analysis and sales.
 Three-years’ experience in policy analysis
and public affairs.
 Two-years’ experience in marketing and
communications.

Functional Expertise
 Policy analysis research and analysis
 Process mapping
 Benchmarking, best practices and
performance metrics
 Quantitative and qualitative analysis
 Business rules analysis and testing
 Proficiency utilizing statistical analysis
software including STATA, ACL, and Excel
 Cybersecurity best practices through NIST
and ISACA
 Construction market research
Education and Certifications
 California State University, Sacramento –
Bachelor of Arts in Political Science,
International Relations

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SJOBERGEVASHENK P a g e | 28
Chongtoua Mouavangsou is a Senior Consultant with
Sjoberg Evashenk Consulting. He provides strong
research and analytical skills, as well as organizational management, communication, and attention to detail.

Having worked in the public sector, he has a unique
understanding of the various factors that contribute to strong organizational success in each.

Since joining Sjoberg Evashenk Consulting, Mr.

Mouavangsou has worked with a range of state and
local government agencies and has experience
analyzing legal and regulatory compliance, and
performance measurement development, analysis and
visualization. Some of these projects include:
 Affordable Care Act operations and compliance
for Covered California.
 Performance audit of the Portland Public
Schools’ school bond capital improvement
program.
 Performance audit of Arizona school districts
pursuant to Arizona Revised Statues.
 Performance audit of Investor-Owned Utility
Compliance with Community Choice Aggregation
Code of Conduct Rules.
 Compliance audits of Utilities’ balancing
accounts.
 Construction audits for the County of
Multnomah’s Library projects.

Prior to joining Sjoberg Evashenk Consulting, Mr.

Mouavangsou worked in multiple roles as a liaison for
state government officials. The breadth of his work
experience includes government and the political
process, external affairs, stakeholder engagement,
public affairs, communication, and policy and legislative analysis.

Mr. Mouavangsou earned his Bachelor of Science in
Criminology from the California State University,
Fresno.

Chongtoua Mouavangsou
BS
Senior Consultant, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in 2022
 Six-years’ experience in state government
 Six-years’ experience in public affairs
 Three years’ experience in performance and
compliance auditing
Functional Expertise
 Stakeholder engagement
 External and public affairs
 Regulatory research and analysis
 Benchmarking, best practices, performance
metrics and assessment
 Quantitative and qualitative analysis
 Program evaluation
 Proficient in Microsoft Office
Education and Certifications
 California State University, Fresno – Bachelor of
Science in Criminology

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SJOBERGEVASHENK P a g e | 29
Jessie Hancock is a Senior Consultant with Sjoberg
Evashenk Consulting. She offers insight from 10 years of management and business development experience. She
has a professional background in a variety of industries including hospitality, wholesale distribution, and real estate. Mrs. Hancock has acquired skills in forecasting and risk management, quality assurance, and financial
analysis and reporting.

Since joining Sjoberg Evashenk Consulting, Mrs. Hancock has worked with several government agencies and has
experience in public sector governance, data analysis and performance metrics, regulatory compliance, and
operational efficiency. Some of these projects include:
 Performance audit of the Bay Area Air Quality
Management District for the Engineering and My
Air Online Divisions.
 Construction audits for the Multnomah
County Library projects and the Portland
Community College Metropolitan Opportunity
Center.
 Compliance audit of the City of Portland Bureau
of Human Resources payroll practices and
payment obligations.

Prior to joining Sjoberg Evashenk Consulting, Mrs.

Hancock served as the Administrative Director for a local entertainment company and gained expertise in process
design and improvement, human resources and vendor
management, data analysis, and financial statement
preparation. She has a strong understanding of
administrative and operational processes as well as
effective written communication and documentation skills.

Mrs. Hancock earned her Bachelor of Science in Business Administration-Accounting from the University of South
Alabama.

Jessie Hancock
BS
Senior Consultant, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in
2023
 Six years in management and human
resources
 Four years in business development
 Two years of financial analysis and
operational processes experience
Functional Expertise
 Quantitative and qualitative data analysis
 Operating procedure design and
implementation
 Internal controls assessment
 Risk management
 Inventory and vendor management
 Financial analysis
 Client Relations
 Writing & Documentation
Education and Certifications
 University of South Alabama— Bachelor of
Science in Business Administration,
Accounting

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SJOBERGEVASHENK P a g e | 30
Ben McCallum is a Senior Consultant with Sjoberg
Evashenk Consulting providing strong research and
analytical skills.

Mr. McCallum has conducted multiple performance and
compliance audits for clients across various industries, evaluating internal controls, operational efficiency, and regulatory adherence; conducted fieldwork, and
delivered comprehensive reports with strategic
recommendations to senior management. Examples
include:
 Performance audit of three major electric utilities,
including evaluating compliance with Community
Choice Aggregation Code of Conduct Rules and
determining whether the three IOUs used their
position or market power to undermine the
development or operation of a CCA.
 Performance audit of city/county garages includes
evaluating contract compliance, calculations of
revenue sharing, cashiering, cash control, and
internal controls.
 Performance audit of large non -profit, including
evaluating compliance with bank account rules
and regulations, including balance requirements.
 Compliance audits of Utilities’ balancing accounts.
 Cost evaluation to analyze the actual cost of
operating both standard and specialized
community corrections programs in Colorado.

Recently, he has analyzed the internal control
environment and procurement activities of a local city
government, including isolating high-risk transactions, testing processes for compliance with rules, regulations, policies and procedures, identifying key program and
administrative factors needing improvement, and
developing practical recommendations. He has also
evaluated utilities’ transactions and activities reported and recorded in its balancing accounts to determine if
they were for allowable purposes , supported by
appropriate documentation, and complied with all
applicable laws and regulations.

Ben McCallum
BS
Senior Consultant, Sjoberg Evashenk
Consulting
Experience
 Joined Sjoberg Evashenk Consulting in 2023.

Functional Expertise
 Procurement process evaluations
 Economic and data driven analysis
 Microsoft Word, Excel, and PowerPoint
 Statistical Applications SAS, STATA, and R
 Programming Languages C++ and Python
Education and Certifications
 University of the Pacific, Stockton,
BS Applied Mathematics, Minor in Economics

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SJOBERGEVASHENK P a g e | 31
Ambar Hernandez Negrete is a Senior Consultant with
Sjoberg Evashenk Consulting. She provides strong
research and analytical skills, as well as organizational management, communication, and attention to detail.

She draws on her experience in research-intensive
settings to bring rigorous analytical skills to her audit work, helping agencies identify bottlenecks that hinder them from achieving their objectives.

Since joining Sjoberg Evashenk Consulting, she has
worked on numerous projects with state and local
agencies, assisting them in ensuring compliance with
regulations and identifying opportunities to improve
efficiency and effectiveness. These projects include:
 Performance audit of the Seligman Unified
School District.
 Sunset review and performance audit of the
Arizona Board of Occupational Therapy
Examiners.
 Sunset review and performance audit of the
Arizona State Veterinary Medical Examining
Board.
 Sunset review and performance audit of the
Arizona State Board of Pharmacy.
 Performance audit of Omnitrans Risk
Management, Mobility Services, Advertising, and
Accounts Payable .

Prior to joining Sjoberg Evashenk Consulting, Dr.

Hernandez Negrete served as a researcher at the
University of California, Davis. With training in both
quantitative and qualitative methods, Dr. Hernandez
Negrete brings deep expertise in analyzing policy and
organizational efficiency, translating findings into
actionable recommendations for agency leaders, and
supporting the design and implementation of programs
to meet strategic objectives. She also has extensive
experience managing projects with budgets exceeding
$100,000, overseeing client communications,
coordinating project workflows, and ensuring that
findings are clearly communicated and applied to client initiatives.

Ambar Hernandez Negrete
PhD
Staff Consultant, Sjoberg Evashenk Consulting
Experience
 Joined Sjoberg Evashenk Consulting in 2024
 Eight years in public university research
settings
 Eight years experience in policy and research
 Eight years helping public agencies identify
how to better cater to the populations they
serve
Functional Expertise
 Qualitative and quantitative training
 Policy analysis
 Benchmarking, transportation, best practices,
accounts payable, cash handling, contracting,
and performance metric
 K-12 and higher education, STEM, equity
 Proficient in Microsoft Office, Notion, CANVA,
Excel
 Project management and stakeholder
engagement
 Program implementation and expansion
 Research Software Qualtrics, MAXQDA, NVivo,
STATA, and R
Education and Certifications
 University of California, Davis., Ph.D.

Education, Specialization in School
Organization and Education Policy
 University of California, Davis., B.S. Community
and Regional Development, Minor in Education

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SJOBERGEVASHENK P a g e | 32
Proposed Project Approach and Work Plan
The City of Vallejo is seeking an independent, on-call performance audit partner to help City Council strengthen accountability, transparency, and results across departments and citywide initiatives. Our firm’s mission—and daily practice—is to advance efficient, effective, and equitable government through objective audits and practical recommendations that safeguard public funds and improve services for residents.

We understand Vallejo is building a risk-based audit program that combines (1) a citywide risk assessment and audit universe to guide priorities, and (2) task-order performance audits that address the highest-value areas first. Our team has designed and operated programs of this kind for municipalities throughout California, including capital projects oversight, grants compliance, ERP post-implementation controls, procurement/contract administration, and IT/cyber governance. We bring a balanced approach that pairs rigor with pragmatism: we test what matters, explain why it matters, and provide feasible actions with clear owners and timelines.

Aligned with GAGAS, the City’s initial priorities, and our initial risk assessment, our audits will assess whether the City’s programs, resources, controls, and reporting meet the following objectives:
• Programs are properly authorized and conducted in line with laws, grants/contracts, and City policy, with financial/operational/tech reporting that is fair, accurate, and complete (e.g., procurement/change orders; grant allowability; ERP/Central Square reporting); • Resources—funds, people, assets, systems, facilities —are safeguarded and used economically, efficiently, equitably, and effectively, supported by adequate controls and governance (e.g., pay apps; inventory custody; access/change/backup controls);
• Programs and policies achieve intended outcomes, with root causes of inefficiency or uneconomical practices identified and addressed (e.g., schedule/cost control on capital work; accurate/timely meter - to-cash);
• Financial and other reports are being provided that disclose fairly, accurately, and fully all information required by law, to ascertain the nature and scope of programs and activities, and to establish a proper basis for evaluating the programs and activities including the collection of, accounting for, and depositing of, revenues and other resources;
• Management has established adequate operating and administrative procedures and practices, systems or accounting internal control systems and internal management controls; and • Indicators are assessed and, when warranted, referred for investigation with appropriate safeguards and corrective actions.

To fulfill this responsibility, the City of Vallejo envisions that the selected audit partner will conduct a citywide risk assessment and develop an audit universe, prepare a 12–18-month risk-ranked audit plan, execute task- order performance audits under GAGAS, provide monthly status updates and clear draft/final reports, brief Council and stakeholders as requested, and perform semi-annual follow-ups with a concise corrective-action plan.

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SJOBERGEVASHENK P a g e | 33
Below, we describe our overall consulting approach and our approach to managing audit engagements.

Overall Consulting Approach
Our firm is committed to excellence and has adopted the following guiding principles that form the foundation of every project engagement our firm undertakes.

Vision: Delivering the greatest value for our clients requires that we not limit our focus to specific objectives of a given project or analysis, and the techniques we will employ to address them. We must also consider the broader context of our client’s mission and strategic vision, the organization’s culture, and the key concerns of officials, management, and stakeholders. Understanding our client and our client’s concerns is as important to providing value as is understanding the specific business processes, internal controls, and risks of a given program or operation. We believe that taking the time to understand our client’s concerns allows us to better ensure our project work and our recommendations align with the strategic vision and direction of the City. In doing so, we will take a holistic and systemic approach in performing our work, conducting data and root cause analyses, and providing recommendations.

Balance: It is important that the results of our work not only be reasonable, understandable, and valuable to our clients and the agencies we serve, but to be credible, our results must be balanced. We take great care to ensure objectivity and independence in our work, and to obtain the views and perspectives of responsible officials, staff, stakeholders, and others. Our analyses are designed to identify both strengths and weaknesses within organizations and programs, successes and opportunities for improvement, sound business practices and those that require attention. It is our intention, in every project, to provide our clients and stakeholders with objective and balanced deliverables with practical, actionable, and future- looking recommendations that will serve as a sound basis for decision-making. In doing so, we seek to balance the diverse needs, perspectives, and opinions of the people involved.

Collaboration: We appreciate and understand the dynamic work environment that challenges executives and staff serving the public, and we believe that creating an efficient and productive relationship with our clients is essential. We will seek to minimize business disruption by efficiently scheduling interviews, requests for information, or (if applicable) on-site activities. We will coordinate our requests with key personnel in order to efficiently gather and analyze data in a manner that ensures we obtain the information we need to perform our analyses while taking all possible measures to accommodate our client’s schedules and striving to effectively and efficiently use their time. This starts during project initiation by communicating needs and expectations, and continues through project completion by keeping our clients informed of our progress in meeting established expectations. We seek a mutually beneficial relationship that allows work to progress smoothly with a minimum of rework and disruption, as well as to create a safe learning and collaborative environment based on mutual respect and trust.

Commitment: We take all schedule-related commitments seriously and have established means by which we can address and mitigate potential delays, regardless of whether the delays are the result of unforeseen circumstances. For instance, at project commencement, we collaborate with our clients to establish communication and reporting protocols that include on-going communications, including periodic progress updates in which we will discuss progress toward milestones, tasks performed during the reporting period, tasks to be performed during the next reporting period, preliminary observations or

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issues, challenges or barriers incurred, or other matters that may impact scheduling. Our approach to project management further requires setting internal task-level timelines and budgets where we gauge and control our progress with respect to the overall schedule, providing the information necessary to make mid- point adjustments to our project approach, task timing, or resource allocation to maximize the engagement efforts.

Inclusiveness: Our firm serves a wide range of public agencies, which in turn serve diverse communities across the Western United States. We strongly believe that in order to best serve our clients we must seek diversity within our own practice, and embrace diversity among our clients. We foster a culture that values diverse perspectives and harbors respect, compassion, and equality, and we have built and continue to grow a robust and talented team offering a broad range of backgrounds, experience, and education. We also ensure, in conducting our project work, to seek input from and the perspectives of under-represented groups. Balanced and value-added analyses require that we proactively foster an inclusive approach to our work with clients, not just for our own employees, and a safe environment within which we all work.

General Approach to Conducting Audit Projects
In fulfilling the purpose of this RFP, we present below our general work plan to perform each of the tasks envisioned by the City of Vallejo. Corresponding to several of the tasks, we also provide examples of work products submitted to Snohomish County, Washington, for which we provide similar services envisioned by the City of Vallejo—e.g., conducting organization-wide risk assessments, developing annual audit plans, and executing the audit plan on behalf of and reporting to the County Council.

Citywide Risk Assessment
Beginning with Year 1 of the contract and every other year thereafter, we will prepare a citywide risk assessment, which will be the primary determinant of subsequent audit activity. The goal of the risk assessment process is to help ensure limited audit resources are deployed in a manner that fulfills the purpose of the City by (a) identifying inherent risks to the successful execution of City operations, programs, and services; and (b) differentiating between all the potential risks and areas of interest and ranking them by priority and potential impact. This process is intended to facilitate a deliberative approach to directing limited audit resources. While potential performance audit topics are wide-ranging, they often relate to the following:
• Operations, business processes, or organizational units that could benefit from an external review; • Opportunities where overall efficiency or effectiveness can be improved upon; • Core business functions that, if not carried out effectively, could impact the mission of a department or the ability of the County to meet various external/legal requirements; • Matters of concern to those responsible for management and governance, as well as to the public; • Areas where there may be increased potential for fraud, waste, or abuse.

To assess the relative priority and risk of each operational activity, we will prepare a citywide risk assessment model that focuses on comparisons, challenges, opportunities and priorities between the various activities. We will then measure risk through an analysis of various information sources on each operation with some

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information obtained directly from objective reporting of past and current performance, as well as other information we obtain through a professionally-based subjective analysis of current issues and trends affecting each area. Generally, the Citywide Risk Assessment will follow the general audit plan presented below:
• Review documents and information related to the City’s governance, including decisions of the City Council, executive reports, rules and regulations, budgetary documents and financial reports, prior audit reports and internal studies, key policies and procedures, organizational charts, strategic goals and objectives, performance indicators, customer or stakeholder surveys (if any), conflict of interest code and Code of Ethics, and miscellaneous background information. • Meet with City officials and management to obtain insights into agency operations and programs, as well as strengths, weaknesses, opportunities and challenges, and to identify an audit universe of each departments’ significant programs and activities. Discuss various risk factors that impact or threaten to impact their operations and those that should be included in the risk assessment, obtain an understanding of each of the departments’ programs and activities, and elicit input. • Identify (a) all departments and key organizational units, (b) their purpose/service, and (c) the resources/expenditures associated with each. Use this information to begin to develop the audit universe and the relative magnitude and scope of each organizational unit in terms of overall funding and spending and in terms of whether they provide services to the public or are internal service functions.
• Analyze available quantitative data and qualitative information from financial reports, budgets, dashboards, performance measures, and other statistics that provide insights into the trends experienced by and the performance of departments and programs. • Review prior audit reports and risk assessments, consultant reports and analyses, and other external/independent studies performed relating to the agency’s operations. Identify findings/problems identified in any prior reviews, and other fiscal, program or departmental audits and studies—and take note of prior findings or concerns and the corrective actions taken. This information will also assist in determining the areas or programs that have recently been reviewed and thus impact their priority or ranking.
• Identify key information systems and their functionality in facilitating core operations of the City. In doing so, identify data that could be useful for data extraction and data analytics. This will include determining how data analytics can be used to identify potentially high-risk audit areas. • Identify functions of the City that are outsourced to third-party service providers, and understand the agency’s approach to managing and overseeing such functions. • Identify revenue-generating functions of the City, including those for which the City depends on external service providers, private entities, or other governmental agencies. • Obtain information from management regarding workload trends, the allocation of staffing resources to manage existing or anticipated workloads, and impacts of perceived staffing shortages on operational

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outcomes. Identify requests for additional staffing resources, as well as the potential for enhancing operational efficiencies where the need for additional staffing resources has been identified. • Consider systems of internal control designed to mitigate inherent risks identified through the risk assessment.
• Obtain and review of the agency’s internal control policies and procedures, and conduct a high-level review to determine the extent to which they are up-to-date and contemporary, consistent with best practices, comprehensive, and are likely to address key risks. • Discuss key processes to obtain a broad understanding of how policies and procedures are implemented, the extent to which processes are automated or manual, the extent to which information is available for management and audit purposes, etc. • Obtain an understanding of how departments and activities assure that important internal controls, management oversight, and policies and procedures are followed at the departmental working levels.
• Consider evidence that provides insight regarding the extent to which management has taken steps to (a) identify inherent risks relevant to the operations for which they are responsible, (b) designed and implemented internal controls to mitigate those risks, (c) ensure staff are aware of required procedures, and (d) devised methods to monitor staff adherence to designed controls.
• Evaluate fraud risks. Our audit team will be vigilant to monitor emerging risks, to be on the lookout for potential risks, and to incorporate what we learn into our risk assessment model on a routine basis.

These efforts will include the following:
o During the Risk Assessment, as well as through audit engagements, it is quite common that during the course of interviews, observations, or data analysis that we will identify potential audit topics or high-risk areas that are outside the scope of the audit engagement itself, but which may inform decisions regarding future audits.
o Gather readily available information from a variety of departments that provide information on fiscal matters (e.g., annual budget and fiscal documentation, claims information, grant-related documentation, etc.), and we will compile the information in our risk assessment model. o Solicit input from City officials and management for input regarding the annual audit plan. The information we obtain will be incorporated into our risk assessment model on an ongoing basis.
o Work with representatives of the City Council to ensure open and ongoing communication such that we are able to identify important and emerging matters before the City Council, and to incorporate them into our ongoing monitoring and risk assessment efforts.

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o Gather information regarding the City’s information systems, gain an understanding regarding the types of reports and information that can be generated from the systems, and work with departments to run reports that could have value in identifying potential audit risks. • Identify methods employed by the City to set and maintain rates and fee schedules in a manner consistent with best practices. This will include evaluating rate-setting cycles, methods for monitoring actual cost recovery, and routine audits or evaluations of established rates. • In consultation with the City, consider the development of risk assessment surveys/questionnaires to solicit input from a wide range of management and other personnel and, potentially, members of the public.
• Develop and populate a risk matrix that will reflect departments, programs and activities, thereby achieving an entity-wide risk assessment model that focuses on comparisons between units and activities and accounts for a variety of risk factors. This will include rating and ranking departments, programs and activities based on identified risk criteria. • Create a risk profile for each Department identifying key auditable units; a high-level summary of core functions, responsibilities, magnitude, inherent risks, and associated factors; potential audit topics related to identified risks; and a heat map that illustrates the relative priority of each potential auditable unit. This will serve to provide an overall risk ranking that assists the City in prioritizing potential audit topics while also providing a clear rationale for the professional judgments made in deriving at the risk rankings score, and a sound basis for deliberations, audit planning, and audit resource allocation. • Utilizing the risk profiles, and in collaboration with agency management and the Board, propose a ranking of potential audit topics for consideration in an audit plan, and determine the priority areas viewed as the most important use of available audit resources.

See Appendix A for an example of a recent Universal Risk Assessment prepared for Snohomish County, Washington.

Preparation of the Annual Audit Work Plan
We will prepare an annual audit plan for review by the City Manager, appropriate City Council committee(s), City Attorney, and review and approval by the City Council. The audit plan will identify preliminary objectives of each audit to be performed, the schedule for each audit, and the estimated resources and costs for each audit.

In preparing the Annual Audit Plan, we propose to perform the following procedures:
• Review the citywide risk assessment (see above) and prior audit plans to identify the potential for new audit topics to add to the upcoming audit plan.
• Issue a letter/memorandum to City officials (e.g., elected officials, department executives, etc.—we will coordinate this with the City Council and City Manager) to solicit input for the upcoming audit plan. As priorities change, risks emerge and questions arise; this step is designed to notify key officials that the City Auditor is preparing the audit plan and is open to their input, to hear from them regarding what they believe will bring the most value.

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• Review key topics before the City Council, issues raised in the press, concerns of city management, or issues that are otherwise subjects of public inquiry.
• Consult with the City Attorney regarding matters of risk and importance.

Based on this, and particularly the results of the risk assessment required in Task 2, we will develop a draft audit plan. The audit plan will list each potential audit topic, along with a 1-page profile of the audit topic. This profile will include the proposed scope and objective, a high-level audit approach, the proposed budget, and the proposed schedule. See Appendix A for an example of a recent Annual Audit Plan prepared for Snohomish County, Washington, and adopted by the County Council.

Executing the Annual Audit Plan
Executing the Annual Audit Plan requires the selection of specific performance audits for completion during the calendar year. Many of our clients utilize a Task Order-based approach for specific audit engagements. Once a specific audit topic is selected from the Audit Plan, the associated scoping document will be converted to a Task Order through which our firm commits to complete the audit and address the audit objectives within specified schedule and cost parameters.

This serves as a useful mechanism to authorize the commencement of audit work, and to clearly specify the agreed-upon audit scope, objectives, schedule, and budget. Building on our decades of experience, our team has developed the following project management framework. While the specific approach taken on any given project will be tailored to the meet the specific objectives and goals of the assigned project, as well as on the unique context and needs of the client, this general approach will serve as a guide to any management and business analysis we perform.

Entrance Conference: We will schedule a kickoff meeting with the City Council Liaison, the purpose of which is to introduce key client and Consultant team members to one another, acquaint all participants with the purpose of and expectations for the project, describe team members’ roles and responsibilities, describe Project procedures, and summarize scope and schedule. At this meeting, we will address project logistics and assure a clear understanding of the communication and reporting protocols including identification of a liaison contact, establish communication and reporting channels, and discuss challenge/conflict resolution procedures.

Project Work Plan: We will commence project planning efforts through a variety of steps. First, we will request and review basic background information to allow us to more fully integrate our team into the subject’s (program, service, or department) environment. Upon reviewing initial information, we will schedule and conduct interviews with management and personnel at all levels, perform walk-throughs of key business processes and information systems, develop an understanding of the availability and condition of information necessary to meet project objectives, and request additional information based on our interviews and observations.

All of this allows us to efficiently and effectively develop an initial understanding of the operating environment, roles and responsibilities of key personnel, management and stakeholder concerns, and the condition and availability of information needed for our analysis.

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This will culminate in a Project Work Plan, which will include key objectives, requirements, constraints, Project Schedule (showing major tasks and deliverables), a breakdown of costs for the major tasks, a list of the project team members and their roles and responsibilities, communication protocols (internal and external), document control procedures, and other administrative procedures. We will coordinate a review of this evaluation plan with the City Council Liaison.

Fieldwork & Detailed Analysis: During this phase of a project, we will execute detailed tasks to accomplish the project objectives. We will consume the majority of hours and efforts in this phase, conducting in-depth data gathering and analyses. The steps executed in this phase will vary based on the project scope, objectives, and data availability and reliability. However, we will develop a detailed project methodology and will also maintain flexibility throughout this process, refining our approach based on what we learn during the planning phase, allowing our project team to reallocate resources as we obtain more information and gain greater insights into those areas deemed most important or complex and fewer in those with less impact or priority. Throughout this process, we will obtain input, provide feedback, and ensure a collaborative learning environment through which our team performs analyses, shares results, learns from our client’s input and perspective, and fosters dialogue with the goal of developing solutions collaboratively.

Quality Control: We incorporate into this phase a rigorous system of quality control to ensure all project work is timely, closely supervised, critically reviewed, accurate, and reliable. The procedures, observations, and results of the fieldwork and analyses performed during this phase will be documented and reviewed, and will contain evidence of due diligence, planning, and supervision. Work products are cross-referenced to underlying evidence and supporting documentation. All of this provides assurances to our clients that the facts upon which our conclusions are based are indeed accurate and reliable, and that our recommendations are well thought-out and get at the root cause of identified problems. This step demonstrates due professional care in the conduct of our work.

Assessment and Update: On-going, candid communication is the cornerstone of value-added, evidence- based consulting work. We ensure that our clients are kept abreast of our progress, milestone achievement, and issues as they arise—a “no surprises” project approach. Throughout the engagement, we will maintain ongoing and open communication with the City Council Liaison, stakeholders, and the dedicated points of contact to ensure open communication. This includes routine project-specific checkpoints at which our project leadership reassesses our team’s progress toward meeting the project’s objectives and delivering the project on time and on budget. It also includes the periodic status reporting.

As part of this effort, our Project Manager will provide brief updates of the team’s work activities completed within the week, the look-ahead activities, and the issues and actions that require our client’s attention, in a meeting/conference call with the City Council Liaison; frequency of these meetings and calls will be as directed by the agency.

Draft and Final Report: It is at this point when our team would draft a written report. When fieldwork is approximately 75 percent complete, we will begin to outline the key observations and findings, build the framework for the draft report, develop preliminary recommendations, and map out remaining steps needed to complete fieldwork and analyses.

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We will brief the City Council Liaison and key City representatives—including representatives of the City Manager, City Attorney, and City Council—of the preliminary findings at this time, obtain feedback and input, finalize fieldwork, and complete the initial draft report or key deliverable. The draft will include an executive summary, methodology, findings and conclusions, and recommendations. The report will undergo an internal quality control review during which all facts are cross-referenced to underlying evidence and supporting documentation. We will then submit the draft to department management for review and discussion. We will hold an exit conference with the City Council Liaison and key City representatives to discuss the draft results, conclusions, and recommendations. We will consider any additional information or concerns presented and make any appropriate amendments to our draft report. At this point, we will finalize the report, submit it to the City Council Liaison and other key representatives as deemed necessary.

For each audit engagement, we will also develop specific and detailed schedules mapping out key milestones relating to each of these steps, including estimated start and completion dates as well as estimated hours to complete. We will use these schedules to set client expectations, to monitor our team’s progress throughout the engagement, and to report on our progress to our clients through periodic project status reports.

These steps make up the general framework that we will use to deliver quality work on behalf of our clients.

See Appendix A for an example of a performance audit report submitted to a client for which we provide similar performance audit services.

Preparation of Quarterly Reports and Annual Status Report Periodic status reporting is standard operating procedure for our firm and with our clients. We will prepare and issue quarterly reports describing the status and progress toward audit completion, to be provided as information reports to the City Council and reviewed by the appropriate committee. Additionally, we will provide informal updates or briefings, as requested.

Our periodic status reports will focus on our performance with respect to each of the required task areas, as well as on the status of each engagement performed under Task 3. While we have our standard templates, and various status report models used with other clients, we will collaborate with the City to devise a format and structure of the status reports that meets the City’s needs. The status reports will include a narrative that describes an overview of our progress toward meeting key milestones, tasks performed during the reporting period, tasks to be performed during the next reporting period, preliminary observations or issues, challenges or barriers incurred, or other matters that may impact the project. In doing so, however, we will be cognizant of the public or confidential nature of the status reports and the subjects to be conveyed in the status reports. In addition to this narrative, the status reports will provide progress updates regarding task and project budgets and schedules.

We will also prepare and issue an annual report in the first quarter of each fiscal year on the status of recommendations made in completed audits, to be provided as an information report to the City Council and reviewed by the appropriate committee. The status of prior recommendations will be determined through standard follow-up efforts and inquiries with City departments. In many cases, results will be self-reported by City departments, with independent verification steps taken by our project team.

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Semi-Annual Follow-Up & Corrective Actions
Twice each year, we will run a focused follow-up cycle to verify that agreed recommendations were implemented and are operating as intended. We refresh the corrective-action register, prioritize items due or higher-risk, coordinate timelines with action owners, and request clear concise evidence. Our testing is focused on proof that corrective measures have been implemented and are effective mitigating the problem identified in previous audits.

Each cycle closes with a short memo suitable for Council materials—open/closed counts, aging, upcoming due dates, and the few items needing leadership attention. We summarize themes across audits, note residual risks, and recommend practical next steps (policy touch-ups, training, or monitoring tweaks). Work is issued under a task order with a not-to-exceed level of effort; any material re-testing or scope changes are cleared with the City in advance. The Engagement Manager runs the cycle; City owners provide evidence and confirm changes; leadership resolves blockers and signs off on closures.

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Fee Proposal
On the following pages we present our cost proposal in the Cost Proposal Table provided in the RFP. In this table, we identify the positions we anticipate will be assigned to work on each task, as well as the hourly rate for each. In addition, we would like to clarify the following as it relates to our proposal:
• Our hourly rates are fully-burdened and all-inclusive of all operating costs. We will work with the City regarding any travel expenses, and will comply with the City’s travel policy and any contract provisions related to travel costs.
• We do not charge for services before rendering services; our practice is to submit monthly invoices for time worked, minus an agreed-upon retention, or to establish deliverable-based progress payments (e.g., 20% upon delivery of the planning results, 30% upon delivery of a preliminary findings briefing, 30% upon delivery of the draft report, and 20% upon delivery of the final report).

We are open to negotiating payment terms and are often amenable to our clients’ preferences. • We are not proposing any subconsultants at this time. If we find a need to incorporate a subject matter expert into a project team (if, for instance, we do not have the expertise required for a selected audit), we will work with the City to ensure approval of the subconsultant. It is our practice to limit mark-up percentages on subcontractors to 5% to cover our administrative expenses.

If the City finds that the assumptions presented in this proposal, upon which this cost estimate is based, are not consistent with its expectations, we would be open to modifying our approach and/or cost proposal to reflect the needs of the City.

Proposed Cost Structure

Classification Hourly Rate Project Functions
Partner $290 Provide overall technical expertise and guidance on the project, help draft and edit report and perform quality control.

Director $245 Oversee project activities including participating in planning and visioning meetings, report review, providing quality assurance and secondary review of work products.

Manager $210
Lead day-to-day project activities and guide lower-level staff in completing assigned tasks. Conduct complex analyses, coordinate meetings, draft deliverables, and provide initial review of work products.

Managing Senior
Consultant $185
Lead day-to-day project activities and guide lower-level staff in completing assigned tasks. Assist project managers in conducting complex analyses, coordinate meetings, and provide initial review of work products.

Senior Consultant $160
With guidance from directors and managers, senior and associate consultants conduct on-site interviews, perform functional and operational analyses, and lead staff consultants.

Associate Consultants $140 With guidance, perform detailed data mining and testing, conduct benchmarking research, and provide initial analyses on task areas.

Staff Consultant $120 Entry level to experienced consultant. Conducts all types of fieldwork and analysis under supervision.

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Appendix A. Additional Information—Sample Reports
On the following pages, we provide four sample reports intended to illustrate the types of deliverables provided to public sector clients under similar internal/performance audit arrangements. • First, we provide an example of a Countywide Risk Assessment completed on behalf of the County Council of Snohomish County, Washington. This report can also be found here:
https://snohomish.legistar.com/View.ashx?M=F&ID=10434872&GUID=C1E50F7A-9AA9-4DE6- BDC1-2B45B86F7757.
• Second, we provide an example of an Annual Audit Plan prepared on behalf of the County Council of Snohomish County, which was informed by the above referenced Countywide Risk Assessment.

This Audit Plan can be found here:
https://snohomish.legistar.com/View.ashx?M=F&ID=10434874&GUID=D16C50D9-980C-4416- 9A0B-F3378155962C.
• Third, we provide an audit report completed on behalf of Snohomish County, Washington, presenting the results of a performance audit of the County’s Human Resources Department. This report can be found at: https://snohomishcountywa.gov/Archive.aspx?ADID=6150. • Fourth, we provide a report submitted to the Colorado Office of the State Auditor, presenting the results of a performance audit of the State’s Treasury function. This report can be found at:
https://leg.colorado.gov/audits/colorado-department-treasury%E2%80%99s-investment- management.

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TECHNICAL PROPOSAL

FOR AUDIT SERVICES FOR THE
City of Vallejo
Submitted by
Macias Gini & O’Connell LLP

Kyle O’Rourke, MPA, CIA, CRMA, CGAP
Partner
+1 (818) 436-4196
[email protected]

September 23, 2025 State and Local
Government
Agile support from dedicated State and
Local Government consultants

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The City of Vallejo

A. Transmittal Letter with Executive Summary ............................................. 2 B. Personnel, qualifications, & references ...................................................... 5 C. Approach, scope, & timeline ....................................................................... 21 D. Fee proposal ................................................................................................ 27 Appendix: Resumes ......................................................................................... 28

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OUR COMMITMENT TO SERVE THE CITY OF VALLEJO
© Macias Gini & O’Connell LLP | 2
A. Transmittal Letter with Executive Summary
The letter should address the Proposer's willingness and commitment, if selected, to provide the services, and why the Proposer believes it should be selected. The letter should be signed by the responsible person who will be assigned to the City's account.

September 23, 2025

The City Manager and City Council
The City of Vallejo, California
555 Santa Clara Street
Vallejo, CA 94590

Dear Council Members:

On behalf of Macias Gini & O’Connell LLP (MGO, a Limited Liability Partnership), I am pleased to present our proposal to City of Vallejo (the City) for audit and risk assessment services. Below is an overview of why MGO is among the best qualified to serve the City, and how you will benefit from MGO’s approach and experience.

We are deeply familiar with the exact work the City has outlined in its RFP. We worked within and led government internal audit teams, built internal audit functions from the ground up, and provided a wide range of audit and consulting services to support diverse initiatives. Similarly, our team members have 50+ years of experience leading government finance and administrative service positions in the Bay Area.

We also have extensive government consulting and management experience – which enable us to be highly efficient and effective in delivering professional services to cities like yours. Our proposal outlines our approach and qualifications for this effort.

Knowledge & experience
MGO has been built on a foundation of service to state and local government entities. Our work has included hundreds of internal audits executed in accordance with IIA standards, performance audits in accordance with Government Auditing Standards, and consulting engagements conducted under AICPA consulting standards. Further, our team offers:

• Proven ability to conduct audits of large governmental organizations, in areas such as the accounting and finance functions, human resources, information technology, grants management, financial sustainability, ridership, safety, security, and much more. • Broad and deep experience supporting government entities by providing consulting and internal audit services. Our track record includes supporting many of the Country’s largest government entities on similar projects.

The Right Perspective
MGO will provide the City with a cross-
functional team of consultants who can
evaluate your current capabilities and
provide a wide array of internal audit
services to help you enhance
governance, controls, and operations.

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OUR COMMITMENT TO SERVE THE CITY OF VALLEJO

© Macias Gini & O’Connell LLP | 3
• A team of more than 125 full-time professionals who are dedicated to serving governmental organizations and have a comprehensive understanding of government finance and accounting policies, procedures, and processes.
• Familiarity, perspectives and insights gained through our previous work on similar engagements, including several who have provided reference letters for this proposal effort.

Our team
MGO brings a unique team to serve its consulting clients. We have several former government leaders – including a former transit CFO, a large city Finance Director, an Auditor General, a former City Auditor, and a former Chief Internal Audit Director for a large public enterprise, among others. We also have significant experience in providing these serves within the framework of a professional services organization. For example, your proposed Engagement Partner, Kyle O’Rourke, is a former principal with a top 10 firm and has led dozens of organizational, operational, and financial assessments of government organizations.

Our years of experience and diverse backgrounds create exceptional client experiences and valuable results, and we leverage our collective knowledge to dive deeply into the challenges our clients face, supporting them in areas ranging from internal audit and financial management to strategy, staffing, operations, information technology, and more.

Our Track Record
MGO has a proven track record as a leader in providing professional services to the public sector generally and to the municipal governments of California in particular. Since our inception in 1987, MGO has never had an audit failure. This is a testament to our commitment to quality and to our focus on earning and maintaining the confidence of our clients and the public. In every engagement, our priority is to provide valuable observations, best practices, and practical strategies that improve compliance, support accurate and efficient financial reporting, enhance internal controls, and promote operating efficiency and effectiveness for organizations like the City.

Our Cost Integrity
MGO's fee philosophy is to foster long-term client relationships by offering fair and competitive pricing. We always strive to provide the highest level of quality in the performance of our work, coupled with personal attention and responsiveness to our clients’ service needs. As a demonstration of our desire to forge a meaningful long-term relationship with the City, we are offering a 25% discount on our standard fees.

As Partner and the designated representative for MGO, I, Kyle O'Rourke, have authority to act, contractually obligate, and negotiate on behalf of the firm. If you need clarification of any aspect of our capabilities or wish to discuss our proposal further, please do not hesitate to contact me at +1 (818) -436-4196 or [email protected]. We look forward to serving as the City business partner and trusted advisor.

Sincerely yours,

Kyle O'Rourke, MPA, CIA, CRMA, CGAP
Partner

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OUR COMMITMENT TO SERVE THE CITY OF VALLEJO

© Macias Gini & O’Connell LLP | 4
Executive summary
We want our clients to thrive. That’s why at the core of everything we do is this simple promise: human care comes first. With connection and trust established with our clients — and proper support for our team members — we provide holistic financial guidance to shape long-term success for all.

You are why we exist, and it’s an honor and a privilege to help steward you toward a promising future. The table below details our understanding of your needs and objectives and highlights the capabilities and resources we’ll provide to support your success.

Our Understanding of Your Needs How We Can Help
The City is seeking support from experienced
practitioners who have a deep understanding of
government operations and can execute efficient, value- driven financial, compliance, operational, investigative, or other performance audits.

MGO's team is comprised of more than 500 practitioners
nationwide - some 125 of whom are dedicated to serving
state and local government entities. Leveraging decades of experience in government audit, our State and Local
Government (SLG) team members deliver tailored
solutions to address virtually any business, compliance, or operational need.

The City requires independence and objectivity from its professional services firm, as well as unwavering
professional ethics and a focus on continuous
improvement.

Because the City 's objectives and responsibilities are both broad and nuanced, the selected firm must
demonstrate a commitment to communication and
collaboration and a willingness to go the extra mile.

Since our founding, we’ve understood that true success
in our industry is measured in relationships, driven by trust and sustained through integrity and the highest
standards of professionalism. We also recognize that
trust is earned with hard work and honored
commitments.

When you work with MGO, you’ll connect with a
dedicated, collaborative project team of experienced
practitioners who combine deep industry and technical
knowledge with personalized attention, a focus on
human care, and a willingness to go beyond, every
day. We collectively possess hundreds of years of
experience serving governments and have an extensive
understanding of complex challenges facing large cities.

The City expects audits that incorporate objective and
systematic examination of evidence, to include
budget documents, financial reports, policies and
procedures, and the municipal code, and comprehensive
reports that provide an independent assessment of the
efficacy and management of a program or function
against objective criteria.

Our SLG practitioners are broadly skilled in executing
efficient, objective risk assessments and audits in a wide range of functional areas and can offer practical
strategies and real-world insights to enhance operations, support compliance, and improve performance – within
and across each department or auditee.

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DETAILING OUR CAPABILITIES AND EXPERIENCE

© Macias Gini & O’Connell LLP | 5
B. Personnel, qualifications, & references
Names, qualifications, proposed roles, office location(s), and availability of the principal personnel who would be assigned to perform the services described in this RFP must be provided. The primary person(s) who would be responsible for managing the relationship with the City. The Firm shall state its qualifications and provide the names and contact information for individuals from a minimum of three (3) municipal entities for which the Firm has provided services, as relevant to this RFP, who would be willing to serve as references for the Firm and the individuals who would provide services to the City. The City reserves the right to contact any organizations or individuals listed.

Offering the extensive resources of our firm
To best achieve the City’s objectives, we have selected a core team of experienced auditors, shown below.

Subject matter advisors will be enlisted to provide support, perspectives, and valuable strategies, as needed.

Qualifications of your proposed engagement team
The team selected to serve the City and perform the services described in the RFP represents a strong, balanced blend of the talent, professional skills, and industry experience that are most critical to working effectively with you. Our engagement team possesses:

• Broad government industry experience.
• Deep internal audit and performance audit experience, including standing up government audit functions and leading internal audit activities, as well as demonstrable capabilities in diverse types of audit and consulting engagements.
• 50+ years of experience leading finance and administrative service functions for Bay Area governments, including the City of San Jose, MTC, and East Bay Regional Park District. • Significant experience interacting with and reporting directly to the Board or governing body.

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• Specific experience related to program compliance audits; GAGAS financial, operational, performance audits; review of internal controls, gap analyses, process improvement assessments and subsequent on- going monitoring, providing technical guidance, and serving as a liaison between departments, overall entities, and their governing bodies.
• Requisite relevant continuing professional education.

Team roles and responsibilities
For each project we deliver, we assign a project team with subject matter knowledge needed to achieve our clients’ engagement objectives. In doing so, we leverage our firm’s deep bench of more than 500 accounting and business professionals.

The project team we have assigned to the City's engagement will include practitioners with direct experience and in-depth knowledge of the audit areas in scope, backed by the specialized, nationwide resources of our firm. Project team members will have the following roles and responsibilities:

• The engagement partner is responsible for executing the contract and engagement letter, finalizing the scope of work, overseeing the execution of the project, supervising the project manager, and reviewing all project deliverables. • The quality control partner is responsible for reviewing all deliverables to confirm compliance with professional standards, as well as MGO standards. • The project manager is responsible for overseeing the day-to-day activities of the project, the team members, and performing supervisory review of all working papers and deliverables.
• Managers, staff, and subject matter advisors are assigned to each engagement depending on the scope and size of each engagement.

Our goal is to assign a team that collectively possesses the knowledge, experience, and subject matter knowledge necessary to achieve the goals and objectives of each engagement. Detailed resumes for each of your core team members are included in the Appendix.

Office(s) to serve the City
The City will be served by professionals from the MGO offices shown below.

Office: 2121 North California Boulevard, Suite 750
Walnut Creek, CA 94596
+1 (925) 274-0190
155 N Wacker Drive, Suite 4200
Chicago, IL 60606
+1 (312) 488-8294

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Offering a complete range of assistive services
Assurance and Attest Services Governance, Risk, and
Compliance Management Consulting
• Audits and Examinations
• Performance Audits
• Agreed-Upon Procedures
• Cost Allocation
• Internal Audit
• Risk Assessment
• Construction Audit
• Fraud & Forensics
• Revenue Optimization
• Operational Alignment Analysis
• Policies and Procedures
Firm qualifications
Founded in 1987, in Sacramento, California,
Macias Gini & O’Connell LLP (MGO) is one of the
fastest growing certified public accounting firms
in the United States. We combine deep industry
experience with well-established accounting
and advisory solutions to deliver tangible
results. Our clients range from global aerospace
and technology leaders to innovative startups
and nonprofit organizations — from the largest
government entities in the country, to the
biggest names in entertainment.

Our state and local government industry
practice is one of the largest in the country,
offering significant resources to serve this highly complex sector. As the professional service provider for numerous public agencies throughout the country, we take our commitment to “good government” seriously and work hard to establish collaborative relationships with our clients, deliver valuable insights and outcomes in every engagement, and implement innovative practices to improve service delivery.

Our experience encompasses working with cities, counties, state agencies, special districts, private firms, and the world’s largest public pension system. In addition to general-purpose units of government, we serve districts, authorities, boards, and finance divisions.

At MGO, we’re committed to serving our clients and the profession through active engagement with national standards setters. Our participation in these groups helps us stay ahead of regulatory changes, keep our clients informed, and provide critical guidance and counsel on technical matters and other emerging issues.

MGO today
35+
years of
experience
500+
professionals
who are ready to
serve
36 languages
spoken natively
13 U.S. cities
with offices
55 partners

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Our experience with local government units
Our firm’s state and local government industry practice offers unsurpassed resources in serving this complex sector, with professionals dedicated to year-round service. When it comes to auditing large, complex agencies, MGO’s experience is among the best.

Our firm has worked extensively with public agency clients on operational, performance, compliance, and financial engagements. Our clients choose us because we combine the skills, attentiveness, and caring of a local firm with the breadth of services you’d expect from a national or international firm.

At MGO, we strive to be different from other firms. Different in how we treat our clients, different in how we work with each other, and different in the results we achieve. Exceeding our clients’ expectations for timely communications is just one of the ways we embody that difference each day.

The cities and counties shown below are among the many local governments we’ve proudly served.

City Governments - California
• Albany
• Antioch
• Arvin
• Barstow
• Beaumont
• Berkeley
• Chico
• Chowchilla
• Compton
• Covina
• Cupertino
• Elk Grove
• Encinitas
• Fort Bragg
• Foster City
• Fremont
• Fresno
• Galt
• Glendora
• Hawaiian Gardens
• Hesperia
• Huntington Beach
• Inglewood
• Irvine
• La Habra
• Lake Forest
• La Mesa
• La Mirada
• Lodi
• Long Beach
• Los Altos
• Los Angeles
• Modesto
• Monrovia
• Moorpark
• Morgan Hill
• Mountain View
• Needles
• Oakland
• Palo Alto
• Pasadena
• Pleasant Hill
• Pleasanton
• Riverside
• Rohnert Park
• Rolling Hills Estates
• Roseville
• Sacramento
• San Carlos
• San Diego
• San Francisco
• San José
• Santa Ana
• Santa Barbara
• Santa Monica
• Santa Rosa
• Sebastopol
• Simi Valley
• South El Monte
• Stockton
• Sunnyvale
• Temple City
• Tustin
• Union City
• Vacaville
• Ventura
• Vernon
• West Sacramento
• Winters
• Woodland
• Yorba Linda

County Governments - California
• Alameda
• Butte
• Contra Costa
• El Dorado
• Fresno
• Glenn
• Los Angeles
• Merced
• Napa
• Orange
• Placer
• Riverside
• Sacramento
• San Bernardino
• San Diego
• San Francisco
• San Mateo
• Santa Clara
• Sonoma
• Stanislaus
• Tulare
• Tuolumne
• Ventura
• Yolo

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In addition to MGO’s experience outlined above, it is important to note that our advisory team has deep experience serving local governments nationwide. The following is a representative list of government served by your project team.

Advisory Team Experience
• Arizona Office of the Auditor
General
• Arizona Department of
Administration
• Chicago Housing Authority
• Chicago Public Schools
• City Colleges of Chicago
• City of Charlotte (NC)
• City of Cleveland (OH)
• City of Dallas (TX)
• City and County of Denver (CO)
• City of Fremont (CA)
• City of Pasadena (CA)
• City of South Miami (FL)
• Fairfax County Public Schools
• Illinois Toll Highway Authority
• New Jersey School
Development Authority
• Lake County (IL)
• New York City Board of
Education Retirement System
• Orange County (CA)
• U.S. Department of Defense
Office of the Auditor General
• U.S. International
Development Finance
Corporation
• U.S. Railroad Retirement
Board
• U.S. Department of Health and
Human Services

Our work in internal audit and related service areas
The City's service expectations will likely span a wide range of operational areas, and MGO has experienced practitioners with the backgrounds and skillsets needed to achieve virtually any audit objective.

MGO’s State and Local Government Practice has significant experience in providing auditing services as well as a range of consulting services to state and local governments. With more than 35 years of experience in financial and single audit, internal audit, performance audit, agreed-upon procedures engagements, and consulting services, our team can execute projects efficiently and offer the City a fresh perspective to support the internal audit function in driving value organization-wide.

Internal audits
MGO provides internal audit services to public sector clients via both co-sourcing and outsourcing arrangements. We are capable of performing work across the full lifecycle of the internal audit process – from risk assessment, audit execution, and board reporting to monitoring of corrective actions. Most of our time is spent executing the internal audit activities that make up our clients’ annual audit plans. Given the size of our firm and our deep industry specialization, we are able to tackle audits activities in traditional audit areas such as finance and accounting as well as in key areas of risk: human capital, cybersecurity, fiscal resilience, and more.

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The following list of audit areas we’re adept in demonstrates the breadth of our firm’s experience, as does the list of recent engagements we’ve included on the next page.

Our Internal Audit Capabilities
Accounting & Finance:
• Billing & Accounts Receivable
• Budgeting & Financial Planning
• Employee Expenses
• Inventory & Materials Management
• Payroll
• Procurement & Payables

Grant Management & Regulatory Compliance:
• Regulatory Compliance
• Pre-Award Cost Review
• Subrecipient Monitoring

Information Technology:
• Cybersecurity Assessment (e.g., NIST)
• Data Privacy
• Disaster Recover and Business Continuity
• Information Technology General Controls
• Information Technology Governance
• Software Development Lifecycle

Fraud & Forensics:
• Fraud Risk Assessment
• Fraud Investigations
• Ethics Hotline Monitoring
Human Capital:
• Recruitment
• Employee Retention
• Succession Planning

Procurement & Vendor Management:
• Procurement Policy Audit
• Vendor Management
• Contract Management
• Contract Close-out

Operational:
• Business Process Review
• Customer Service & Call Center
• Environmental Health & Safety
• Performance Audit
• Supply Chain

Construction Audit
• Construction Contract
• Construction Project Controls
• Contract Close-Out

Examples of recent internal audit and performance audit engagements include:

Client Audit Title/Topic
City and County of San Francisco* GO Bond for Housing
City and County of San Francisco* Community Benefit Districts City of Phoenix (AZ) Housing Choice Voucher Program
County of Orange* Procurement Governance, Waste & Recycling Vendors, Auditor Controller’s Office, Tax Redemption*
Santa Clara Valley Transportation Authority Investment Program Controls, Succession Planning, Hire to Retire, Unfunded Mandates, Payroll Process,
Absenteeism Policy*
Metropolitan Transportation Commission Fiscal Sustainability

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Client Audit Title/Topic
Santa Clara Valley Water District Office of Emergency Services SamTrans Worker’s Compensation
City of Portland Oregon Grant Management
County of San Mateo Building fees
WA Office of Financial Management Recording Fee Compliance OR Department of Administrative Services Operational Assessment of the Department of Forestry *Non-exhaustive list of projects for named client

Agreed-upon procedures engagements
Under an agreed-upon procedures (AUP) engagement, an auditor performs specific procedures on a subject matter or an assertion and reports the findings without providing an opinion or a conclusion on it. The specified parties to the engagement agree upon and are responsible for the sufficiency of the procedures for their purposes. The specified parties are the intended users to whom use of the report is limited. AUPs are performed under the AICPA’s Statement on Standards for Attestation Engagements and can be performed under GAGAS.

MGO has conducted numerous AUP engagements for a variety of subject matters and management and contractor assertions. We assist clients in drafting the procedures to confirm the procedures are feasible, will answer the objectives, and will provide results that allow management to appropriately address findings through the development and/or monitoring of corrective action plans.

In the following pages, we highlight our service capabilities, demonstrating that we can conduct audit activities of various types (for example, internal audit activity, consulting study/assessment, performance audit, etc.) and across many subject matters – from IT risk and cybersecurity to fraud and forensics and management advisory. An overview of our capabilities in each area listed below is included.

• Internal Audit
• Agreed Upon Procedures
• Performance Audits
• Compliance Audits
• Fraud and Forensics
• Construction Audit
• Information Technology and Cybersecurity
• Management Advisory

Internal audit
MGO provides co-sourced and outsourced internal audit services to public sector clients, performing work across the full lifecycle of the internal audit process – from risk assessment, audit execution, and board reporting, to monitoring of corrective actions. Most of our time is spent executing internal audit activities – the projects that make up and auditor’s annual plan. Given the size of our firm and our deep industry

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specialization, we are able to support a wide range of activities, including both traditional audit areas such as finance and accounting, and key areas of risk in today’s governance landscape, such as human capital management, cybersecurity, and organizational contract compliance.

Overall, the goal is to provide objective and independent assurance to the governing body, improving the efficiency and effectiveness of operations, and supporting thorough, effective, and sustainable compliance efforts. The case study below describes a recent internal audit project.

Large Transportation Agency – Annual Risk Assessment & Audit Plan Our client’s need
MGO acts as the outsourced Auditor General function on behalf of a large transportation agency. On an annual basis, we conduct an internal risk assessment and ultimately develop the annual audit plan through the risk assessment process.

MGO’s solutions
MGO performs multiple tasks to understand the population of risk the organization faces, the likelihood of the risk events occurring, the impact should a risk event take place, and the overall risk scoring.

To identify the risk population, MGO conducted a survey of Board Members, executive leaders, and management. Armed with the survey results, MGO facilitated multiple risk brainstorming sessions with the AG team, client management, executive management, and the Governance & Audit Committee. After considering all input, the MGO team developed a heatmap and risk priority list, form which the annual audit plan was developed.

Outcomes achieved
The risk assessment report and audit plan were presented to the Governance & Audit Committee for approval and ultimately to the Board. Since then, the MGO team has worked to deliver each project and add value along the way. Note that MGO has performed 3 risk assessments on behalf of this client.

Agreed-upon procedures engagements
Under an agreed-upon procedures (AUP) engagement, an auditor performs specific procedures in a given subject matter area or on an assertion and reports their findings without providing an opinion or a conclusion. The specified parties to the engagement agree upon and are responsible for the sufficiency of the procedures for their purposes and are the intended users to whom use of the report is limited. AUPs are performed under the AICPA’s Statement on Standards for Attestation Engagements and can be performed under GAGAS.

MGO has conducted numerous AUP engagements in a variety of subject matter areas and with respect to a wide range of management and contractor assertions. We assist clients in drafting the procedures to be performed and confirming that those procedures are feasible, will answer the engagement's stated objectives, and will provide results that will support management in appropriately addressing identified concerns through the development, implementation and monitoring of corrective action plans.

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Performance audits
Performance audits provide objective analysis, findings, and conclusions to support those charged with governance and oversight in improving performance and operations, reducing costs, facilitating decision making, leading corrective action, and contributing to public accountability, among other goals. MGO conducts performance audits under Generally Accepted Government Auditing Standards (GAGAS). Key performance objectives include operating efficiency and effectiveness, developing and supporting implementation of strong internal controls, and supporting compliance.

The following example projects demonstrate our capabilities in performance audits for government entities.

Large County Government – Auditor Controller
Our client’s need
Our client needed to do an internal risk assessment of the department itself.

Following recent turnover and in preparation for additional anticipated changes, including a new enterprise resource planning system, leadership felt it was an opportune time to evaluate potential risks within the department and its business processes.

MGO’s solutions
We conducted interviews with eight key leaders in the department to understand roles, responsibilities, and risks for each role. We analyzed recent employee survey results around relevant process and satisfaction indicators. We spoke with their vendors and looked at their project implementation and change management plans.

Lastly, we evaluated documented policies, processes, and procedures for potential gaps per best practice guidance.

Outcomes achieved
We created a comprehensive risk matrix for the department to consider as they transition people and systems. As a result of our work, the department is better positioned for long-term strategic change management and can leverage critical risk information and potential mitigants as it heads into a very important period in its business operations.

Consolidated City/County Government – GO Bond
Our client’s need
A large, consolidated city/county government sought to verify allowability of expenditures made with Affordable Housing General Obligation Bond funds.

Bond-specific, City-specific, and state and federal guidelines all applied to a litany of funded projects.

MGO’s solutions
We create a matrix to map allowability against all applicable laws and guidance. We then used that matrix to conduct sample testing and confirm that the entity’s expenditures presented no allowability issues for the period of testing.

Outcomes achieved
As a result of our efforts, residents were assured that project spending was allowable and in accordance with the legislative intent and law. Public trust was maintained, which facilitated future bond projects, and stakeholders gained confidence in the internal controls environment.

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Compliance audits
MGO’s compliance audit services are designed to ensure that organizations meet regulatory, contractual, and internal policy requirements. Our team conducts thorough audits that assess adherence to federal, state, and local regulations, with a strong emphasis on functional areas of common concern:

• Grants management and subrecipient monitoring
• Procurement and contracting
• Payroll, benefits, and timekeeping
• Environmental and safety compliance
• Ethics and conflicts of interest
• HIPAA and data privacy
• Public safety and law enforcement
• Financial reporting and budgeting
• IT and data security
• Affordable housing a community development

For a large municipality like the City, the value of comprehensive compliance audit services cannot be overstated. the City's leaders need evidence-driven insights and forward-thinking strategies to manage public resources responsibly, uphold regulatory obligations, and deliver services with integrity and efficiency. By identifying gaps in internal controls, ensuring proper use of grant funds, monitoring subrecipients, and verifying adherence to procurement, payroll, and ethical standards, MGO's compliance audits help safeguard public trust and reduce the risk of financial loss or reputational damage.

The following example demonstrates our deep familiarity with government entities’ compliance obligations.

Contract Compliance Monitoring
Our client’s need
A large City Auditor Department requested a contract monitoring audit to assess the City’s Housing Department’s oversight of the vendor that administers the Housing Choice Voucher (HCV) Program.

MGO’s solutions
We conducted a comprehensive risk assessment, including analysis of fraud risks, to inform our audit objectives and program. We also participated in the Housing’s quarterly review process with its vendor during onsite fieldwork and conducted SEMAP indicator and financial reporting testing to ensure vendor compliance with its contract and assess Housing’s monitoring and oversight of the vendor and program.

Outcomes
achieved
We delivered a detailed report outlining areas for improved oversight and documentation of the monitoring that is conducted by Housing, including setting procedures around and documenting sample selection as part of Housing’s quality control process. We also provided the City with our risk assessment and all relevant workpapers for their reference and future use.

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Fraud and forensics
At MGO, we offer comprehensive fraud and forensic investigation services to help organizations uncover, investigate, and mitigate financial misconduct, regulatory violations, and other instances of fraud, waste and abuse. Our capabilities include conducting fraud risk assessments, investigating fraud schemes, evaluating internal controls aimed at detecting and preventing fraud, and implementing ethics/fraud hotlines.

The case study shown below explores our past work on fraud prevention and investigatory projects for government agencies.

Improving Internal Controls and Fraud Risk Management for a City Transit Authority Our client’s need
MGO, as the administrator of a client’s whistleblower hotline, created a detailed review process for managing complainant concerns. The hotline received a complaint related to payroll adjustments. Specifically, the complainant indicated that there had been an unusual volume of requests for off-cycle payroll adjustments.

There were concerns that: 1) timekeepers were not accurately reporting time; 2) timekeepers were making adjustments after relevant payroll deadlines; 3) adjustments were not approved by the appropriate authority; and 4) adjustments were not appropriately justified with supporting documentation.

MGO’s solutions
MGO launched an investigation to determine whether payroll adjustments were appropriately approved or denied and supported by proper documentation. As part of our investigation, we reviewed the organization's Payroll Procedures Manual, discussed proper procedures with functional leaders, examined payroll records, and benchmarked off-cycle related protocols at other entities.

Outcomes achieved
After a thorough assessment, our team determined that while process documentation called for submission of time summaries to serve as justification for all off-cycle adjustments, employees did not always provide sufficient information.

Additionally, the team found Payroll adjustments were not always reviewed by the appropriate authority within payroll. To that end, the position title of the data entry person, the reviewer, and the approver of off-cycle requests was not made clear on the approval form.

Lastly, the team found that timekeepers were late submitting documentation related to time entries and were requesting off-cycle checks because: 1) Employees were making last minute requests to correct hours; 2) timekeepers were receiving supporting documentation after relevant payroll deadlines; and 3) timekeepers had a backlog of hardcopy paperwork that was accidentally misplaced or routed late.

To address these issues, we recommended that team members adhere to the Payroll Procedures Manual and require completion of off-cycle request forms as well as the inclusion of time summaries for all off-cycle adjustment requests. We made additional recommendations to improve segregation of duties and internal controls.

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Construction audit
MGO provides strategic oversight throughout the project lifecycle, focusing on cost validation, risk mitigation, and contract compliance. Our team has extensive experience conducting construction audit projects and even projects associated with capital budget management. Example project types include:

• Pre-award audit
• Contract close-out audits
• Construction project monitoring
• Internal control evaluations
• Construction fraud risk assessments

The following case studies highlight our experience with government construction audits and the complexities of large facilities development.

Large Transportation Organization – Construction Contract Audit Our client’s need
The Transit Authority needed to ensure that construction invoices were being properly reviewed and managed. Specifically, they wanted to confirm that invoices complied with contract terms, were free of mathematical errors, and included all necessary supporting documentation. This review was essential to safeguard public funds, improve internal controls, and maintain transparency in the management of large- scale infrastructure projects.

MGO’s solutions
To support the Transit Authority’s oversight efforts, we conducted ongoing reviews of both current and past construction invoices. Our work focused on three key areas:
• Contract Compliance: We verified adherence to terms such as billing rates, indirect cost limits, prevailing wage requirements, and Buy America Build America provisions.
• Mathematical Accuracy: We recalculated invoice totals to confirm the accuracy of charges.
• Supporting Documentation: We ensured each invoice was backed by appropriate records, including timesheets, subcontractor invoices, and approved expense reports.

These reviews helped the Authority strengthen its internal controls and improve the reliability of its invoice approval process.

Outcomes
achieved
We delivered a detailed observation report that highlighted key areas where construction invoices did not meet expectations. These included:
• Noncompliance with contract terms, such as billing limits and regulatory requirements.
• Mathematical errors in invoice calculations.
• Missing or insufficient documentation to support charges.

Our findings and recommendations provided the Transit Authority with clear focus areas for improving its internal invoice review process. This has helped strengthen oversight, reduce financial risk, and ensure greater accountability in future project payments.

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Large Airport Authority – Construction Contract Audit
Our client’s need
A large airport authority sought assurance that federally reimbursed expenditures related to its new terminal construction project were fully compliant with applicable federal requirements. With funding provided through grants issued by the Federal Aviation Administration (FAA), The airport authority needed to ensure that all costs submitted for reimbursement adhered to strict federal guidelines.

To support this goal, the airport authority engaged our team to:
• Evaluate the airport’s federal grant reimbursement process and identify key billing codes used to trace reimbursed expenditures.
• Develop a working knowledge of federal compliance areas, including Certified Payroll, Buy America Build America (BABA) provisions, and FAA-specific grant conditions.
• Identify potential audit focus areas based on Office of Inspector General (OIG) priorities.
• Design an Agreed-Upon Procedures (AUP) framework to guide the review of past and future invoices for compliance with these federal requirements.

MGO’s solutions
Our team began by conducting in-depth research into the federal regulations governing airport construction projects, with a focus on Certified Payroll, BABA, OIG audit criteria, and FAA grant compliance. This foundational understanding informed the development of a tailored AUP, which would serve as the basis for reviewing invoices submitted for federal reimbursement from July 2024 onward.

In addition to performing invoice reviews, we provided ongoing consulting support to the authority’s project management firm and prime contractor. This included training and advisory services to help ensure that all stakeholders understood and adhered to federal compliance standards throughout the life of the project.

Outcomes achieved
Using the AUP, we initiated a structured review of both historical and current invoices to assess compliance with federal requirements. Our team provides quarterly reports summarizing any observations or issues identified, along with recommendations for corrective action. At the end of each fiscal year, we compile an annual report offering a comprehensive overview of compliance performance and trends.

This ongoing audit and advisory support has helped the authority strengthen its internal controls, reduce compliance risk, and maintain eligibility for continued federal funding.

Management advisory and consulting
MGO’s management advisory and transformational consulting services help governments and their agencies unlock value, optimize performance, and navigate complex change with confidence. Our advisory team partners with clients to conduct operational assessments, evaluate use of technology and digital maturity, identify performance and effectiveness gaps, and implement strategic improvements across core business

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Vallejo City CouncilFebruary 10, 2026

Vallejo City Council
February 10, 2026