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

DETAILING OUR CAPABILITIES AND EXPERIENCE

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functions. We focus on organizational restructuring, business analytics, revenue optimization, and supply chain transformation, offering data-driven insights and actionable solutions that drive measurable results.

Through our tailored consulting services, we support clients undergoing significant change—whether it's digital transformation, policy and procedure overhauls, or enterprise-wide modernization. We help align people, processes, and technology to ensure sustainable growth and resilience. By combining deep industry knowledge with advanced analytics and a deep understanding of change management processes, MGO empowers government organizations to better serve their missions and their constituents in a rapidly evolving environment.

The projects detailed below highlight our team’s capabilities.

Large Transportation Commission - Fiscal Study
Our client’s need
Our team was engaged to perform an independent, third-party review of projected operating deficits for five transit operators over a five-year period. The goal was to inform the sizing, messaging, and design of a potential regional sales tax measure. In addition, we were asked to propose fair-share contribution methodologies that could guide stakeholder discussions around funding strategies to address one operator’s anticipated shortfalls.

MGO’s solutions
We began by reviewing financial models and supporting documentation provided by each of the five transit operators. Our team validated these models against industry benchmarks and publicly available sources, including budget documents, Annual Comprehensive Financial Reports (ACFRs), and board presentations. This allowed us to assess the accuracy and consistency of the data being used to project future deficits.

To support transparency and informed decision-making, we compiled and analyzed specific data requested by stakeholders such as board members and state legislators.

We also conducted best practices research on national and international transit systems to develop a range of fair-share contribution methodologies.

Outcomes
achieved
We delivered a final report that summarized the key assumptions driving each operator’s financial model, highlighting both commonalities and discrepancies. Our analysis identified areas where data inputs were not standardized or fully substantiated, and we provided insights into capital transfers, major revenue initiatives, cost-saving measures, and reserve policies.

We also compared service level and ridership forecasts across operators and outlined the historical and current agreements that govern fair-share contributions. To support continued stakeholder engagement, we prepared tailored presentations that the client could use in discussions with additional groups.

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Large County Government – Procurement Governance Project Our client’s need
Our team was engaged to assess the County’s procurement governance structure following a series of controversial events that raised concerns about oversight, compliance, and transparency. The County needed an independent evaluation of its procurement practices to determine whether they aligned with local, state, and federal regulations, and to identify opportunities for strengthening accountability across its decentralized procurement environment.

MGO’s solutions
We began by reviewing all relevant procurement policies, manuals, and regulatory documents, as well as industry best practices. Our goal was to evaluate the County’s current procurement framework against established standards and legal requirements.

To gain a deeper understanding of how procurement operated in practice, we conducted interviews with a broad range of stakeholders, including staff from multiple County departments, a Board Supervisor, and a commissioner. These conversations helped us identify key risks, inconsistencies, and challenges within the County’s decentralized procurement model.

Outcomes
achieved
We delivered a comprehensive report recommending the centralization of core procurement functions under the County Procurement Office. This structural change would enable stronger oversight, more consistent policy enforcement, and improved data collection and analysis to support countywide purchasing decisions.

In addition, we provided guidance on implementing an enterprise resource planning (ERP) system and managing the organizational change associated with technology transformation. These recommendations were designed to support a smooth transition as the County standardizes procurement processes across its 22 departments.

We also proposed enhanced governance controls, including clearer roles for the Board, expanded training opportunities, improved conflict-of-interest disclosures, and more transparent decision-making procedures. Together, these measures aim to restore public trust and ensure long-term accountability in the County’s procurement operations.

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DETAILING OUR CAPABILITIES AND EXPERIENCE

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MGO also has extensive experience performing assessments of government entities’ internal processes and procedures. For example, MGO has performed:

• An assessment of a California city’s procurement procedures manual, fixed asset policies and procedures, and library system.
• An assessment of a California city’s water billing processes and payroll and a staffing study of the finance department.
• Assessments to support quarterly updates on the spending of affordable housing bond proceeds for a large California county.
• A variety of internal audits for a California transportation authority, including fiscal sustainability, expenditure review, and operational assessments.
• Subrecipient monitoring of construction projects for a large special purpose government.

Don't take our word for it. Ask our clients.

The following is a list of select clients we’ve recently served. We encourage you to reach out to them to learn more about their experience with our firm, but we ask that you let us know before you do, so that we can facilitate a timely response to your inquiries.

City and County of San Francisco
Contact name Winnie Woo Title City Services Auditor
Address 1 Dr. Carlton B. Goodlett Place - City Hall, Room 484 San Francisco, CA 94102
Phone +1 (415) 554-7652 Email address [email protected]

Santa Clara Valley Tran sit Authority
Contact name Stephen Flynn Title Advisory Committee Coordinator Address 3331 North First Street, Bldg C
San Jose, CA 95134
Phone +1 (408) 321-7042 Email address [email protected]

Orange County
Contact name Michael Dean Title Assistant Deputy Director Address 12 Civic Center Plaza, Room 200
Santa Ana, CA 92702
Phone +1 (714) 834-3504 Email address [email protected]

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C. Approach, scope, & timeline
Provide a proposed approach and projected timeline to conduct and complete the steps in the Scope of Services. Briefly describe the methodology and organizational approach the firm would use to assist the City, including critical elements and special methodologies that would be used to ensure that City objectives are satisfied.

Our general internal audit methodology
MGO has developed a flexible, risk-based internal audit methodology, shown below, which can be readily adapted to meet our clients’ needs. We plan to execute each of these components in our work with the City of Vallejo.

1. Develop an Understanding of the Organization – Developing a strong understanding of the organization is critical to the successful execution of an internal audit. While we come to the table with a strong understanding of state and local government organizations and operations, we will seek to further understand your organization's specific operating constraints, driving factors, and expectations through information gathering, interviews, reviews of recent Board agenda, process walkthroughs, and a range of other investigative activities.

2. Develop or Review Internal Audit Charter and Policies– an internal audit charter is core to denoting Internal Audit’s roles and responsibilities and defines key aspects of internal audit delivery such as reporting lines, alignment to standards, and independence. Policies provide further details to inform the scope of the audit engagement, how it should be conducted, quality control standards, and related factors. MGO will review these materials to the extent requested and necessary for each client.

3. Conduct Annual Risk Assessment & Develop Risk-Based Audit Plan – generally, organizations conduct an annual risk assessment and develop an audit plan for the year(s) ahead. MGO's risk assessment methodology considers all functional areas, including financial, operational, strategic, and information technology and cybersecurity, as well as strategic initiatives and capital projects. Generally, risks are

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ranked or scored based on likelihood and impact, with high and moderate risk areas ultimately being included in the annual audit plan.

4. Plan and Execute Audit Activities – for each audit activity, we define the audit scope and objectives, develop a detailed audit plan outlining the audit approach, gather relevant
documentation and data, conduct interviews with key
personnel, perform tests and analyses aligned with goals and objectives, and document our observations and identify or develop recommendations for improvement.

5. Report Results to Management & the Board – after the completion of each internal audit activity, we communicate our findings and observations to management and the Board. This is done in an appropriate, agreed-upon manner – for example, as a short memorandum-style report, or as a detailed report and summary presentation at a public meeting. We routinely adapt the content, structure, format, and presentation of our reporting to our clients' specific preferences and to nature and outcomes of the project.

6. Follow-up on Prior Audit Findings – it's important to periodically follow up on corrective action plans developed for each audit activity. This is typically done on a semi-annual basis. As part of follow-up activities, the internal audit team will collaborate with the City's stakeholders will review evidence of the remediation effort and close completed items on the tracking list and Board dashboard.

Keys to our methodology
In delivering internal audit activities to our clients, we seek to add value at all times. We are typically not engaged to act as the policing function, but rather to be a key contributor in identifying and solving complex issues that organizations face today.

Our methodology prioritizes:

• Assigning project team members whose knowledge, skills, and experience align with the nature and scope of the project.
• Developing sound criteria rooted in best practices, accounting and professional standards, and applicable regulatory requirements to properly understand performance against expectations. • Collaborating and working as a team with the subject of the audit activity to be efficient throughout the process and drive value.
• Considering the relative business impact of a finding or observation in determining corrective action recommendations.
• Implementing quality control standards, ensuring project deliverables have been reviewed for accuracy, and vetting recommendations for efficacy as well as practicality.

Our audits will be performed in
compliance with:
• Federal and State rules and
regulations
• Generally Accepted Government
Auditing Standards
• Standards for the Professional
Practice of Auditing and Local
Governmental Units
• The latest American Institute of
Certified Public Accountants (AICPA)
industry guide: Audits of State and
Federal and California State rules
and regulations
• Government Accounting, Auditing,
and Financial Reporting (GAAFR)
standards
• The Federal Information System
Controls Manual
• The National Institute of Standards
and Technology (NIST)
• The Institute of Internal Auditors (IIA)
• Information Systems Audit and
Control Association (ISACA)
• International System Security
Certification Consortium
• Committee on Sponsoring
Organizations (COSO),
• Other applicable regulations or
guidelines
Leveraging Required Standards

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LEVERAGING A PROVEN METHDOLOGY

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Aligning with the City’s expectations for the engagement If selected to support the City’s audit objectives, we will collaborate closely with stakeholders to provide the desired level of support and service by:

• Maintaining a pool of highly qualified auditors at all levels. • Promptly notifying the City in writing of any changes of staffing from those listed in the contract, and onboard new team members without any additional charge hours to the City. • Developing audit plans and engagement proposals, to be approved by the City in the form of Engagement Task Orders.
• Executing fully defined and approved Engagement Task Orders that deliver the desired audit services on time and within budget.
• Conducting a risk assessment that considers all functions, strategic initiatives, and capital projects including but not limited to financial, operational, strategic, information technology and cybersecurity, and other key risks.
• Ranking identified risks according to their likelihood and impact, with high and moderate risk areas being included in the audit plan.
• Providing resource management of audit services, including related reporting, under the direction of the City.
• Maintaining a repository of resources and materials to support audit services and make the material available for use by the City.

The next section provides a step-by-step explanation of our audit approach and details specific tasks and activities we’ll perform to deliver our audit projects in alignment with the City’s expectations.

Our approach and methodology
Professionals with direct experience providing internal audit and consulting services to similar state and local government organizations will lead all phases of our audit activities. Our approach to conducting each audit will be built upon our extensive experience serving as internal auditors for state and local government entities. This section further describes our overall approach to the services we will provide for the City and details of our framework for planning and performing each audit activity.

Planning
The first phase of any audit project is planning - key tasks for this phase are described below.

• Entrance Conference with the City: MGO will hold an entrance conference with the appropriate team members (via video conference) to start the audit activity. The primary objectives of this meeting will be to introduce the key members of our project team and to confirm both parties’ understanding of the project scope of work, anticipated schedules for work plan activities, roles and responsibilities, and to discuss the communication protocols that will be used for the project.

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• Preliminary Data Request: MGO will request the following preliminary information and data at the entrance conference. This may include documents such as:
o Organizational charts
o Policies and procedures
o Relevant contracts or agreements
o Data sets or transaction logs relevant to the scope of the engagement o Inventory of relevant systems and applications
o Contact list

Gaining an understanding
In the second phase of the audit, we will focus on understanding the information provided in our preliminary data request, as well as other factors that might influence our workplan.

• Review information: MGO will review the information requested in planning to gain an initial understanding of the relevant policies and procedures
• Interview the City staff: MGO will interview team members and walk through those processes and controls that are relevant to the audit area
• Research requirements and best practices: MGO will research requirements and best practices related to the scope and objectives

Fieldwork
The third phase of the audit activity is fieldwork, which might consist of a variety of activities. The tasks shown below are provided as examples – our actual activities will be designed to address the specific audit objectives, and our capabilities are not limited to these tasks.

• Document and Evaluate processes, key internal controls, and risks: MGO will conduct process walkthroughs to document business processes, internal controls, individuals/roles involved, and key controls
• Conduct sample-based testing: MGO will select a statistically significant or risk-based sample of transactions or data elements in order to perform testing of attributes typically routed in compliance requirements, policy requirements, or other attributes • Conduct research and perform benchmarking: MGO will determine a group of peer entities, conduct research related to the scope and objectives, and perform benchmarking of entity performance against peers
• Perform data or financial analysis: MGO will perform financial or data analysis, including financial ratios, statistical analysis, and more. Note that most projects include some level of data analysis, if only including demographic data (e.g., averages, ranges, etc.)

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Reporting
This phase consists of drafting the report and facilitating its review by the City, as outlined in the steps below. Note that we will refine our approach to align with the City's specific circumstances and needs in each audit.

• Hold a meeting to discuss our findings and observations with the City's stakeholders • Prepare the draft report, which at a minimum will include the following:
o An executive summary
o A discussion of the background, audit scope, and objectives o A description of the audit methodology
o An overview of our findings and observations, with a specific focus on weaknesses in internal controls organized by severity
o Actionable recommendations to improve identified weaknesses and/or enhance the operating and control environment generally
o A proposed action plan to steer the implementation of recommended improvements o The Auditee and/or Management's response to our observations and findings • Perform our internal quality control review of the draft deliverable • Meet with the executive leadership team, as needed, to further discuss results and next steps • Prepare and present the final report

If requested, we are also happy to present our findings to the City Council.

Project management and communication
Our audit methodology is built on our extensive understanding of state and local government organizations, which enables us to focus our effort on the areas of greatest risk and minimizes the time required of your staff related to the internal audit.

Structured approach
Designing an efficient and effective internal audit project is dependent on an early and accurate risk assessment. Every entity we serve is unique, and developing a strong understanding of your operations is the first step in tailoring our activities to the City’s unique risks and needs. Our approach focuses on significant hands-on involvement of experienced professionals to promote a strong understanding of the relevant financial statement and control risks. Our audit methodology has been specifically designed to be flexible and scalable so that the team can combine valuable insights and experience-driven perspectives with their understanding of your operations and deliver an internal audit approach that will best serve the City’s objectives.

Our engagement management is driven by a comprehensive work plan and timeline, which establishes critical internal audit objectives and completion dates. Our management team guides the execution of the team’s activities, assessing progress against key milestones and providing oversight and accountability to support efficient service delivery. Our approach prioritizes procedures and leverages automation, data analytics and streamlined workflows to support efficiency. In the event that changes to the overall the City

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work plan or timeline are needed, we will communicate those changes and their potential impact timely to keep the Citymanagement in the loop and manage expectations appropriately.

Effective communication
At MGO, we believe that frequent communication is paramount to the success of any engagement. We have maintained a long-standing practice of holding weekly status meetings, during which we report on our progress and highlight any preliminary findings. These status meetings are focused on accountability, open issues and questions, potential adjustments to our activities or the timeline, and preliminary findings and observations.

Status meetings are scheduled in advance with appropriate members of management and staff and are an effective means of maintaining oversight, monitoring expectations, and avoiding surprises.

That said, we view our work with City of Vallejo as an integral aspect of a long-term, mutually beneficial relationship, so we’re available year-round to provide feedback and assist with any questions and concerns.

Proposed audit timeline
We recognize the importance of timely completion of audit tasks and deliverables. The timing of our audit procedures will be coordinated with management to minimize disruption of your operations and provide timely delivery of all reports by the City’s deadlines. In our experience, a typical audit project requires 12-14 weeks from initiation to final reporting; however, this timeline can vary depending on the complexity of the audit area and diverse other factors, such as availability of stakeholders who should be interviewed, accessibility of relevant documentation, and volume of records, controls, or processes to be assessed. We welcome your involvement in the planning process and believe that monitoring progress will result in timely delivery of audit objectives.

The timeline shown below represents a typical cadence for audit activities.

WEEKS
Activity 1-3 4-6 7-9 10-11 12-14
Planning, kickoff, and relationship building
Information gathering
Fieldwork
Reporting

As discussed above, we hold regular meetings with your management team and/or the audit committee to discuss overall status, potential adjustments, control deficiencies, operational improvements, and critical path issues that may impact timing. Our objective is to provide the same visibility for all parties and avoid surprises.

*The timeline above is preliminary. All dates are subject to change if the City is unable to provide the necessary information and data on a timely basis.

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DELIVERING VALUE FOR THE CITY

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D. Fee proposal
The Fee Proposal shall include the basis/bases of compensation for services rendered. Specify what costs, if any, are to be reimbursed.

Our fee philosophy
At MGO, we foster long-term client relationships by offering quality service at fair and competitive rates. After considering the economic climate, we have committed ourselves to helping the City meet its financial challenges over the next few years. Accordingly, we are offering a significant discount on our standard fees.

MGO may, at its discretion, draw on the resources of its subsidiaries, in each case within or outside the United States, in connection with the provision of its services. MGO has internal policies, procedures, and safeguards to protect the security and confidentiality of the client’s information and will be solely responsible for the provision of the services.

With MGO, the City will have access to practitioners with extensive experience and specialized skills that cross multiple disciplines. Our professionals have a well-established reputation for their uncompromising dedication to responsive, value-added service. Our standard hourly rates are shown below.

Professional Role Hourly Rate
Partner/Director $395
Senior Manager $285
Manager $230
Senior Consultant $210
Consultant $160

For each anticipated project, we will select a core service delivery team based on the anticipated level of effort and the experience and specialized skills that will be needed to achieve the objective. Our estimates consider all key aspects of the project, such as required hours, expectations for interviews, walkthroughs, and testing, and other relevant factors.

We do not plan to request reimbursement for expenses.

Please note that our ultimate acceptance of an agreement to perform the services described in this proposal is contingent upon the satisfactory completion of our investigatory client acceptance procedures.

Final word on fees
At MGO, we genuinely care about serving our clients and delivering an extraordinary experience. If you're currently weighing your options and have concerns about fees, we are happy to discuss the scope of our services with you. Our team goes above and beyond to achieve exceptional results, believing that success is about more than just completing a job. Let's talk about how we can work together to reach your financial goals.

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MEET OUR PRACTITIONERS

Kyle O’Rourke, CIA, CRMA, CGAP
Consulting Partner
How I deliver value to you …
With more than a decade of public accounting experience and a passion for the public sector, I offer a unique perspective anchored in adept organizational governance, strong internal controls and risk management practices, and efficient and effective policies and procedures. Through collaborative engagement, I work to understand your strategic objectives and operational challenges — providing tailored solutions that enhance governance, streamline processes, mitigate risks, and position your teams and organization for success.

My experience
Throughout my career, I have been privileged to work with municipalities, public utilities, Tribal nations, and nonprofits on comprehensive risk, internal audit, and management consulting engagements. This has enabled me to cultivate multidisciplinary knowledge spanning internal audit, enterprise risk management, operational assessments, financial analysis and planning, organizational and human capital studies, technology enablement, and more.

Whether supporting a city's outsourced auditing function, guiding a Tribe's risk management transformation, or streamlining processes for a tollway authority, I thrive on driving meaningful, sustainable progress with action-oriented plans for improvement. My mission is to be a trusted advisor and advocate for your organization's long-term resilience and success.

Representative client experience*
State agencies and departments
• Illinois Department of Commerce
• Illinois Racing Authority
• Illinois Toll Highway Authority
• New Jersey School Development Authority
City and county governments
• Orange County, California
• Lake County, Illinois
• Palo Alto, California
• Santa Clara, California
• Yolo County, California

Public utilities
• Illinois Municipal Electric Agency
• Indiana Municipal Power Agency
• Riverside (CA) Public Utilities
• Wisconsin Public Power
Tribal governments
• Pueblo of Laguna • Southern Ute Indian Tribe
Other governments
• Chicago Housing Authority
• Chicago Public Schools
• City Colleges of Chicago
• Columbus City Schools
• New York City Board of Education
Retirement System

*Prior to joining MGO unless otherwise noted

Education and certifications
• Indiana University, Master of
Public Aﬀairs (MPA)
• Indiana University, Bachelors
• Certified Internal Auditor (CIA)
• Certified in Risk Management
Assurance (CRMA)
• Certified Government Auditing
Professional (CGAP)

Associations
• Institute of Internal Auditors
• Institute of Internal Auditors,
Chicago Chapter

Proposed role and responsibilities
• Provide overall leadership and
strategic direction for internal
audit engagements across city
departments.
• Serve as the primary liaison with
senior city oﬀicials, audit
committees, and other key
stakeholders.
• Ensure audit services align with
the city’s strategic objectives,
regulatory requirements, and
public accountability standards.
• Oversee engagement planning,
resource allocation, and risk
management to ensure
successful project execution.
• Oﬀer insights on emerging risks,
governance trends, and best
practices in public sector
auditing.
• Promote a culture of integrity
and continuous improvement
within the audit team.

[email protected]
+1 (818) 436-4196

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MEET OUR PRACTITIONERS

Chris Horton, Ph.D.

Consulting Senior Manager
How I deliver value to you …
I lead matrix teams that conduct performance audits and a wide range of other advisory services. My clients have included state, local, school district, and federal agencies. As a former County Auditor, Internal Audit Supervisor, and Audit Manager for government organizations in Virgina and Colorado, I have direct experience with the challenges these entities face and can offer practical strategies to overcome them.

My experience
With approximately twenty-five years of management experience in risk management, compliance, audit, and accountability sectors, I’m highly effective at coordinating team members across matrixed teams to deliver outstanding project outcomes. I play a leadership role by representing the firm in various professional associations, including AGA (a government accountability association) and the Association of Local Government Auditors (ALGA).

Moreover, I provide both leadership and support in the firm’s business development and staff development activities, supporting client relationship management and helping new hires and experienced staff meet their personal and professional goals while exceeding project expectations.

In past roles, I was directly responsible for creating the audit function, including developing the audit charter and audit committee structure in alignment with government auditing standards, writing policies and procedures, maintaining the budget, and overseeing the work of outsourced audit teams. I also created audit plans, led the execution of performance and compliance audits, and trained team members on government auditing standards and best practices.

As a past President of both the Northern Virginia Chapter of AGA and ALGA, I have delivered numerous presentations in conjunction with the Institute of Internal Auditors, the Society of Defense Financial Management, Intergovernmental Audit Forums, and various other organizations. I’ve also authored and co-authored various articles for professional organizations supporting state, local, and federal governments.

[email protected]
Education
• J.D., The Catholic University of
America, Anticipated May 2026
(Evening Division)
• Ph.D., Public Administration,
Arizona State University (2012)
• M.A., History, University of Texas
of the Permian Basin (1996)
• B.A., Political Science (Double
Major in History) (cum laude),
University of Texas of the
Permian Basin (1994)

Certifications
• Certified Government Financial
Manager
• Certified Internal Auditor
• Certified Government Audit
Professional
• Certification in Risk Management
Assurance:
• Certification in Control Self-
Assessment

Proposed role and responsibilities

• Coordinate with city officials and
department heads to understand
operational risks and audit
priorities.
• Supervise audit teams in
conducting fieldwork, including
interviews, documentation
reviews, and control testing.
• Review workpapers and audit
evidence to ensure compliance
with professional standards and
internal methodologies.

+1 (312) 488-8309

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MEET OUR PRACTITIONERS

Eric Russell, CIA, CGAP, CGMS, MPA
Director
How I deliver value to you …
As a Financial and Regulatory Compliance Specialist with more than 15 years of experience in government finance, I support clients with a diverse range of services including asset management, financial and compliance audit, fraud investigation, and management consulting. I also frequently provide professional training for organizations that are working to improve their regulatory compliance programs and have delivered technical training to the Council of the Inspectors General on Integrity and Ethics (CIGIE), and the U.S.

Department of Agriculture, among others.

My experience
During the course of my career, I have provided federal grant and contract management; prevailing wage, budget, and rate calculation; and capital project/developer qualification consulting services to entities such as Pacific Gas & Electric, the New York ISO, and ISO New England. Further, I have served as the lead Senior Manager and/or Engagement Manager for audits and internal control and compliance assessments of entities such as Rentech, Emerald Biofuels, National Grid, Consolidated Edison, and Black & Veatch Special Projects Corporation.

I am also honored to have served as a Past President of the National Grants Management Association.

[email protected]
Education
• The Ohio State University, John
Glenn College Of Public Affairs:

Master Of Public Administration
(June 2008)
• Stetson University: Bachelor Of
Business Administration (May
2006)

Certifications
• Certified Internal Auditor
• Certified Government Auditing
Professional
• Certified Grants Management
Specialist, National Grants
Management Association
(NGMA)
+1 (312) 488-8309

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MEET OUR PRACTITIONERS

Brian Mayhew
Consulting Senior Manager
How I deliver value to you …
For more than 30 years, I have acquired experience as chief financial officer for transportation and local government entities. I focus on financial analysis and planning side with strong emphasis in infrastructure planning and financing as well as internal transformation of budget, accounting, and internal controls.

My experience
As CFO of the Metropolitan Transportation Commission (MTC) from October 1999 to January 2022, I managed a complex regional transportation agency with more than $1.2 billion in annual revenue, $250 million in active project grants, and $12 billion in project financing. I developed long-range budget models that helped us navigate three recessions without layoffs or program cuts and retired all unfunded pension and OPEB obligations within five years. At the Bay Area Toll Authority (BATA), I oversaw the transition to an electronic billing system, increased project financing from $2 billion to $12 billion, and enhanced project capacity by over $1 billion, leading BATA to become the highest-rated transit agency in the country. Additionally, I contributed to the integration of the Express Lane Network, the Clipper regional fare card system, and the Bay Area Housing Finance Authority.

Previously, I served as CFO for the City of Westminster from April 1989 to October 1999, overseeing financial operations for a city with $125 million in annual revenue. I upgraded the water agency's rating from default to "AA," implemented a capital replacement plan that reduced water usage by 17% while increasing revenue by 10% and established an economic development district to fund infrastructure projects. I also withdrew city funds from the Orange County pool before its bankruptcy, avoiding financial repercussions. As Revenue Manager for the City of Mountain View from April 1982 to April 1989, I managed revenue, treasury, debt, budget, and assessment district functions, overseeing $300 million in bonds and developing financial planning models for capital programs.

Education and certifications
• UC Santa Barbara, Masters in
Economics
• UC Santa Barbara, B.A., History
and Political Science

Associations
• California Society of Municipal
Finance Officers (former member
and chapter chair)
• MSRB Issuer Advisory Committee
• GFOA debt and investment
committees
• GASB 54 (Derivatives)
Implementation Committee
• GASB 56 (Fund Balance) Advisory
Committee
• CalTrust Board of Directors

Awards
• Bay Area CFO of the Year
• PSA Award for Excellence in
Public Finance

Proposed role and responsibilities
• Lead and coordinate the overall
delivery of the audit and
technical assistance
• Lead project strategy and
planning eﬀorts
• Work closely with management
team
• Available throughout the year to
proactively identify issues
[email protected]
+1 (510) 325-8910

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MEET OUR PRACTITIONERS

Vicki Sun, CISA
Consulting Manager
How I deliver value to you …
I focus on serving as a strategic advisor who enhances audit effectiveness, aligns audit activities with organizational risks and goals, and drives continuous improvement. Leveraging real-world insights, industry best practices, and advanced tools like data analytics, I help clients improve audit quality and efficiency. Additionally, I support the audit team in developing and enhancing our service capabilities, foster strong stakeholder relationships, and guide transformation initiatives to help internal audit functions deliver greater assurance and business value.

My experience
With six years of experience in state and local government consulting, I have managed a wide range of projects including organization assessments, performance audits, strategic planning, community development, and other complex initiatives across various regions, including California, the Northeastern U.S., Texas, and Florida. At my previous firm, as a senior consultant, I managed seven major projects, leading efforts from organization assessments to change management. Over the past two years, I've served as the primary analyst on more than 35 projects, contributing as the sole or lead author for numerous project reports and client deliverables. I leverage tools like Excel and survey instruments extensively for data collection and analysis, driving insights through peer comparisons, financial forecasting, and staffing analysis to support client objectives.

In previous roles within city government, I led audits on key programs and collaborated closely with staff to analyze budgets and present findings to leadership. As a policy advisor and community engagement manager, I also spearheaded technology initiatives and developed partnerships across public, private, and nonprofit sectors, driving impactful, community-focused solutions.

Representative client experience*
• City of Campbell
• City of Charlotte
• City of Cleveland
• City of Fremont
• City of Grover Beach
• City of Livermore
• City of Milpitas
• City of Pasadena
• City of San Leandro
• City of South Miami
• City of Vacaville

Other governmental agencies
• Western Association of Schools and Colleges

*Prior to joining MGO unless otherwise noted
Education and certifications
• Stanford University, M.Ed.,
International Education Policy &
Evaluation
• Stanford University, B.A.,
Comparative Literature with
Honors

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MEET OUR PRACTITIONERS

Rebecca Haggerty, CPA, CIA, CFE
Consulting Senior Manager
How I bring value to you…
With more than 35 years of experience in government audit, my past roles include audit leadership, accounting and project management at both small and large CPA firms, as well as leading and serving on city and county internal audit teams. Having been on both sides of the table, I can offer my clients insights, support, and strategies driven by that unique perspective.

My experience
I joined MGO as a consulting senior manager after serving as the Chief Audit Officer for the Port of Oakland and an Internal Audit Manager, General Accounting Manager and Senior Internal Auditor for the County of Santa Clara. My audit experience includes department- and entity-wide reviews in areas including but not limited to treasury, investments and cash handling, payroll, human resources, accounts payable, purchasing, internal service funds, and workers’ compensation and disability payments.

My areas of specialization include fraud prevention and detection, risk assessment and mitigation, and technology enablement, and I am deeply familiar with Generally Accepted Government Auditing Standards (GAGAS) as well as guidance promulgated by the Association of Certified Fraud Examiners (ACFE), the Institute of Internal Auditors (IIA), and the Committee of Sponsoring Organizations of the Treadway Commission (COSO), including its Enterprise Risk Management Framework.

Representative client experience
• Santa Clara Valley Transit Authority
• County of Humboldt
• City of Martinez
• Santa Clara Valley Water District
• County of Santa Clara
• City of Belmont
• * Port of Oakland, Chief Audit Oﬀicer
• * County of Santa Clara Internal Audit, Manager/Chief Audit Executive • * County of Santa Clara General Accounting Manager
• * County of Santa Clara Systems Development Team

*Prior to joining MGO
Education and certifications
• Bachelor’s degree in business
administration, Accounting - San
Jose State University, San Jose,
CA
• CPA licensed in California
• Certified Fraud Examiner (CFE)
• Certified Internal Auditor (CIA)

Associations
• Member, Association of Certified
Fraud Examiners (ACFE)
• Member, Institute of Internal
Auditors (IIA)
• Member, Association of
Government Auditors (AGA)

Proposed role and responsibilities
• Perform or oversee activities in
the engagement work plan
• Oversee the day-to-day
execution of the engagement
• Prepare and review engagement
deliverables
• Develop and provide status
reports to detailing the team’s
progress in engagements
• Train and oversee engagement
staﬀ
[email protected]
+1 (858) 345-3033

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MEET OUR PRACTITIONERS

Rory Vale, MPA
Consulting Senior Manager
How I deliver value to you…
With more than seven years of experience in the public sector and a lifelong commitment to community development, education, and public service, I combine my experience in government financial operations with in-depth understanding of internal audit and risk management strategies to help state and local governments, agencies, school districts, and utilities improve operational efficiency and implement sound governance strategies.

My experience
Throughout my career, I have focused on supporting governments and other public organizations in working towards more effective, efficient operations through strategic planning, policy development, business process assessment and redesign, risk assessments and mitigation programs, and internal control reviews. My consulting and internal audit experience includes assessing disbursements to identify errors and support funding equity; leading budgeting, strategic financial planning, and risk management initiatives; developing communication protocols and operating procedures to support smooth leadership transitions and creating investment planning and funding management roadmaps to support sustainable community and educational programs.

I am well versed in diverse guidance for auditing, financial planning, management and reporting, and risk management, including Generally Accepted Government Auditing Standards (GAGAS) and other standards as promulgated by the Institute of Internal Auditors (IIA), and the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Additionally, I am a frequent speaker, thought leader, and contributor to industry associations, and I currently serve as the Junior Varsity Baseball Coach at West Ottawa High School in Holland, MI, where I founded the Panther Baseball Academy to support, train, and mentor student athletes.

Representative client experience
• 12 years’ experience in and around the public sector
• Co-Founder, Teach For America-Idaho
• Former State of Indiana finance executive at the Department of Transportation • City of Tacoma, WA – TPU 10 Year Management Review*
• Illinois State Board of Education, IL – Evidence-Based Funding Internal Audit* • Indianapolis Public Schools, IN – Shared Services Financial Model* • City of Fort Wayne, IN – Emergency Rental Assistance Program and EMS Feasibility Analysis*
• Atlanta Public Schools, GA – Outsourced Internal Audit* • Columbus Public Schools, OH
• Denver Public Schools, CO
• Plano Independent School District, TX

*prior to joining MGO
Education and certifications
• Indiana University –
Bloomington, O’Neil School of
Public and Environmental Aﬀairs,
Master of Public Aﬀairs with a
concentration in Education
Policy
• Central Michigan University,
Bachelor of Science in History
• Boise State University, Six Sigma
Green Belt
• Indiana University-Bloomington,
Certified Fund Developer

Associations
• Member, Institute of Internal
Auditors (IIA)
• Member, Government Finance
Oﬀicers’ Association (GFOA)
• Member, Illinois Government
Finance Oﬀicers Association
(IGFOA)
• Member, Association of Local
Government Auditors (ALGA)
• Member, Association of Indiana
Municipalities (AIM)

Proposed role and responsibilities
• Perform and oversee day-to-day
engagement tasks as detailed in
the engagement work plan
• Prepare and review engagement
deliverables
• Prepare and deliver project
status reports to the director and
engagement partner
• Oversee, train, and mentor
engagement staﬀ
[email protected]

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MEET OUR PRACTITIONERS

Debra Auker
Consulting Senior Manager
How I bring value to you…
I have dedicated my 30+ year career to local government finance, serving in Director, CFO, and related roles for cities, towns, and state government agencies. As a Senior Manager with MGO, I provide my clients with practical strategies and insights based on leading practices and my own extensive experience, and develop tailored audit, compliance, and risk management plans to support governments in achieving their operational goals, maintaining compliance, and demonstrating fiscal transparency.

My experience
After 8 years of service as an auditor and accounting supervisor with the public accounting firm of Moreland & Associates in southern California, I transitioned into state and local government. Over the next 24 years I was fortunate to serve a number of local governments in the San Francisco Bay Area, in diverse roles that allowed me to exercise a combination of strategic, technical, leadership, and negotiation skills to drive positive change.

Leveraging my background in financial reporting, strategic planning, budgeting, operations, process design and improvement, and risk management, today I provide consultative services for MGO’s broad client base in state and local government.

I received my BA in Business Economics from UC Santa Barbara and Master of Public Administration with an emphasis in Human Resources from Notre Dame de Namur University. I am an active member of the California Society of Municipal Finance Officers, the Government Finance Officers Association, and the California Municipal Treasurers’ Association.

Representative client experience*
• City of Belmont
• City of Half Moon Bay
• City of Hayward
• East Bay Regional Park District

*Prior to joining MGO unless otherwise noted

Education and certifications
• Notre Dame de Namur
University, Master of Public
Aﬀairs
• University of California Santa
Barbara, B.A. in Business
Economics

Proposed role and responsibilities
• Lead the planning and execution
of internal audit engagements
across diverse city departments
and agencies.
• Oversee risk assessments to
identify high-impact areas such
as public safety, infrastructure,
procurement, and grant
management.
• Guide audit teams in conducting
interviews, process
walkthroughs, control testing,
and data analysis.
• Develop actionable
recommendations to improve
operational eﬀiciency,
compliance, and internal
controls.

[email protected]
+1 (818) 436-4196

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MEET OUR PRACTITIONERS

Elliot Hallett, MPAL
Consulting Senior Associate
How I deliver value to you…
I focus on efficient engagement execution and ensuring client satisfaction through careful attention to detail and unwavering dedication to quality. I approach each project with a proactive mindset and the goal of understanding my client’s specific needs, priorities, and challenges. By maintaining open communication and building solid relationships, I foster transparency and trust throughout the engagement, and my focus on continuous improvement and adherence to best practices enhances the quality of my work and demonstrates my genuine care for the client's success.

My experience
My work in internal audit has involved cross-functional initiatives to evaluate and optimize organizational performance. By providing clients with leading practices and helping them apply Lean principles to the design and implementation of process improvements and cost-saving measures, I support transformative initiatives that enhance controls and drive operational efficiency while aligning stakeholder engagement with strategic priorities.

With a background in community engagement and peripheral experience in fundraising for municipal programs, I leveraged data visualization technologies and advanced quantitative analysis to inform leadership decision-making under tight deadlines. My commitment to client satisfaction is reflected in my focus on thorough analysis, practical recommendations, and the positive impact I have on the client's operations.

Representative client experience*
• City of Dallas
• Los Angeles County
• City of Tacoma, WA
• Ohio Public Employees Retirement Systems
• Santa Maria, CA
• Town of Truckee, CA
• Madison Metropolitan Sewerage District, WI
• Illinois State Highway Authority
• Town of Carrboro, NC
• Washington County, MN

*Prior to joining MGO unless otherwise noted

Education and certifications
• The Ohio State University, Master
of Public Administration
• Davenport University, Bachelor
of Business Administration

Proposed role and responsibilities
• Support project planning by
contributing to timelines,
resource coordination, and task
organization.
• Develop interview templates and
conduct client interviews to
gather relevant insights.
• Perform analysis and testing to
evaluate processes, controls, and
data accuracy.
• Draft clear and concise
deliverables that communicate
findings and recommendations.

[email protected]
+1 (312) 488-8302

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MEET OUR PRACTITIONERS

Nhia Thao
Consulting Senior Associate
How I deliver value to you …
In my work as a consulting associate, I deliver practical strategies and guidance to support clients’ operational objectives and focus on continuous learning and improvement to drive meaningful change. I’m dedicated to bringing a positive experience to those around me to encourage innovation, straight talk, and mutually beneficial long-term relationships. My goal is to provide new solutions to ever-changing issues and to provide value that will make a long-lasting difference in the overall environment.

My experience
I have a combination of six years of auditing and consulting experience in state and local government which includes experience in both the public accounting sector and internal state government department. Of those six years, I have served five years as a lead associate on more than 20 projects, contributing to delivering final audit reports and other specific client-requested deliverables.

In my prior roles, I have leveraged tools like Tableau, Excel, Visio, and PowerPoint to provide insight on financials, internal control environments, training material, and data collection and analysis. I have also developed policies and procedures to help clients strengthen their overall internal controls over financial operations by interviewing and gaining an understanding of the control environment. I have also conducted performance surveys that included multiple agencies from different states and provided efficient solutions to clients to help them better their processes. My main areas of experience are in compliance, performance, and internal controls.

Representative client experience
City and county governments
• City of Cupertino
• City of Glendale
• City of Modesto
• City of Roseville
• City of Sacramento
• County of Douglas, Colorado
• County of Douglas, Nevada
• County of Sacramento

Public education
• University of Redlands • El Camino Community College
Other governmental agencies
• California Department of Education
• California Department of Healthcare
Services
• California Department of Transportation
• California Oﬀice of Emergency Services
• Jeﬀerson County Public Utilities
District
• New Mexico Mortgage Finance
Authority
• Oregon Public Employees’
Retirement System
*prior to joining MGO
Education and certifications
• California State University,
Sacramento – Business
Administration, Accountancy

Proposed role and responsibilities
• Assist on project planning eﬀorts
• Develop interview templates and
conduct client interviews
• Conduct analysis and testing
• Draft deliverables

[email protected]
+1 (916) 290-1813

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MEET OUR PRACTITIONERS

David G. Bullock, CPA
State and Local Government Industry Leader | Partner
How I deliver value to you …
As the head of our State and Local Government practice, I offer financial services to some of the largest governmental organizations across the country. I stay at the forefront of our field through active thought leadership, regularly speaking and conducting training on specialized government accounting topics and working closely with the Governmental Accounting Standards Board (GASB).

My experience
An MGO team member since 1996, I have experience providing highly technical accounting and financial advisory services to both private and public sector clients.

My current engagements include leading the federal compliance audit for several large state agencies, counties, cities, and special districts; and my experience also extends to consulting and attestation engagements, such as contract and grant compliance and forensic examination projects.

In addition to client service, I serve on various technical committees, offer training to MGO personnel and clients, and conduct annual lectures on a variety of accounting and audit related topics for associations and organizations. Drawing on my extensive experience, in-depth understanding of government accounting, and commitment to staying ahead of industry trends, I deliver tailored solutions to help your organization achieve its financial management and compliance objectives.

Representative client experience
City governments and related entities
• Fremont
• Mountain View
• Oakland
• Palo Alto
• Pleasant Hill
• Rohnert Park
• San Francisco
• San José
• Santa Rosa
• Sunnyvale
County governments and related entities
• Alameda
• Contra Costa
• Los Angeles
• Sacramento
• San Francisco
• San Mateo
• Santa Clara

Other governmental agencies
• Burbank-Pasadena-Glendale Airport Authority
• California Public Employees' Retirement System (CalPERS) • Los Angeles World Airports
• San José Mineta International Airport
• Port of Oakland (including the Oakland International Airport) • Port of San Francisco
• State of California, Single Audits
Education and certifications
• California State University. San
Jose, B.S. in Business
Administration with a
concentration in Accounting
• Certified Public Accountant,
California

Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• Association of Government
Accountants, Silicon Valley
Chapter
• GASB Sales and Pledges Task
Force
• GFOA Special Review Committee

Proposed role and responsibilities
• Provide strategies and guidance
based in deep knowledge of state
and local government
operations, regulations, and
funding mechanisms.
• Advise on compliance with
relevant laws, policies, and audit
standards (e.g., GASB, GAGAS,
Uniform Guidance).
• Interpret complex regulations
and translate them into
actionable insights for the client
and project team.

[email protected]
+1 (925) 457-7835

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MEET OUR PRACTITIONERS

Adam Wisnieski, CISA
Partner – IT Risk
How I deliver value to you …
I’ve been leading process automation and regulatory compliance solutions for more than 20 years, helping clients in a multitude of industries align and enhance their use of technologies to support efficient, compliant, and secure operations. With a particular focus on aligning cyber risk impacts to business strategy, I facilitate skills enablement around governance, risk, and compliance and provide insights and actionable plans to help clients understand and address the impact of changing regulations.

My experience
For most of my career, my work has been focused on operational risk management, governance, cybersecurity, regulatory compliance, and supply chain management. To deliver valuable insights and guidance, I forge strategic alliances with key stakeholders, boards, and executive leadership, demonstrating my commitment to innovation in operations, cybersecurity, and global risks, implementing effective mitigation strategies. I have also presented to multiple publicly traded client boards and executive committees on the impact of IT risk and opportunities to improve.

Recent publications
The Wall Street Journal:
• “What is the Market Impact of SEC’s Cyber Disclosure Rules? Not Much.” – October 2024
• “Companies Grapple with Expanding Cyber Rules” - August 2024 • “SEC’s $10 Million Fine of NYSE Owner Shows Focus on Cyber Disclosures”- May 2024

Education and certifications
• University of Kansas, B.S.,
Accounting
• University of Kansas, B.S.,
Information Systems
• Certified Information Systems
Auditor

Associations
• Information Systems Audit and
Control Association (ISACA)
• OCEG – Open Compliance and
Ethics Group

Proposed role and responsibilities
• Engage with leadership and
executive management to design
strategically practical technology
solutions, evaluate resource
availability, develop sound
implementation plans, and drive
transformative projects
• Provide oversight for IT and
cyber risk assessment eﬀorts and
support remediation eﬀorts with
guidance based in best practices
• Lead cross-functional teams in
the design and execution of
enterprise-wide risk
management frameworks,
ensuring alignment with evolving
regulatory landscapes and
industry standards.
• Advise boards and audit
committees on emerging
technology risks, including AI
governance, third-party risk, and
data privacy.
+1 (312) 488-8308
[email protected]

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MEET OUR PRACTITIONERS

Craig Harner, CPA, CFE
Partner
How I deliver value to you …
I assist cities and associated entities in managing intricate regulations, confirming compliance, and averting fraud or loss. Through my guidance, they can establish strategic processes and governance frameworks to serve their constituents with transparency and excellence.

My experience
Leveraging 17 years of professional experience providing auditing, accounting, and consulting services to the public sector, I am proud to have managed audits for major cities, counties, and state agencies in California, including the cities of Sacramento and Santa Rosa, and the California Health Benefit Exchange (Covered California).

Government entities face a myriad of challenges, and it is critical to maintain the public’s trust. This is why I am passionate about discovering and creating efficiencies in our general-purpose financial statement audits through the utilization of CaseWare Connector applications and the generation of client financial statements — a methodology used by organizations of all sizes and complexities.

Representative client experience
City governments and related entities
• Lodi
• Oakland
• Pleasant Hill
• Sacramento
• San Francisco
• San Jose
• Santa Rosa

County governments and related entities
• Alameda
• Contra Costa
• Sacramento
• San Francisco
• Sonoma
• Tuolumne

Other governmental agencies
• California Department of Technology
• California Health Benefit Exchange
• California Institute for Regenerative
Medicine
• California Prison Industry Authority
• El Paso Metropolitan Planning
Organization
• Port of Oakland
• Sacramento Area Sewer District
• Sacramento Flood Control Agency
• Sacramento Housing and
Redevelopment Agency
• San Diego Air Pollution Control District
• Santa Rosa Housing Authority
• San Mateo County Transit District
• San Mateo Flood and Sea Level Rise
Resiliency District
• Sonoma County Water Agency and
Sanitation Districts
• State of California, Single Audit

Education and certifications
• Sonoma State University, B.S.,
Business Administration,
concentration in Accounting
• Sonoma State University, B.A.,
Spanish
• Certified Public Accountant,
California
• Certified Fraud Examiner

Associations
• American Institute of Certified
Public Accountants
• California Society of CPA
• Association of Certified Fraud
Examiners

[email protected]
+1 (916) 642-7090

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MEET OUR PRACTITIONERS

Francisco Colon, CPA, CFE, CGMA
Chief Innovation Oﬀicer | Partner
How I deliver value to you …
I take pride in the responsibility for driving the strategic vision and execution of innovation initiatives within our firm. With a diverse background and comprehensive experience in the accounting profession, I have a keen eye for the bigger picture, guiding our firm and clients toward financial and operational stability.

My experience
My passion is delivering financial guidance that ultimately enhances business owners' clarity and competitive advantage. I leverage insights from my background as a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Chartered Global Management Accountant (CGMA) to identify trends and opportunities to help deliver you the utmost value.

I have the privilege of serving organizations in the Tribal government, gaming, technology, cannabis, hospitality, government contracting, distribution, manufacturing, and private equity sectors. I specialize in external audits, fraud examinations and litigation reports, operational and internal controls reviews, and buyer/seller due diligence.

I use my accounting knowledge to assist clients in evaluating their financial performance, specifically focusing on accounting operations, strategic alignment, profit enhancement, fraud, and litigation deterrence management.

I am fluent in Spanish.

Education and certifications
• California State University, San
Marcos, B.S. in Business
Administration with a
concentration in Accounting
• Certified Public Accountant,
California, New York, and Puerto
Rico
• Certified Fraud Examiner, U.S.
• Chartered Global Management
Accountant

Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• Association of Certified Fraud
Examiners

Proposed role and responsibilities
• Strategic Leadership
o Develop and execute the firm’s
innovation strategy in
alignment with overall
business objectives
o Identify emerging trends,
technologies and
opportunities that can
enhance the firm’s competitive
advantage
• New Service Development
o Identify and develop new
service oﬀering to address
emerging client needs and
market opportunities
o Collaborate with service line in
the execution of strategic
innovation projects and
programs
[email protected] +1 (858) 792-2210

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MEET OUR PRACTITIONERS

Christina Guan, CPA, CFE, CGMA
Partner
How I deliver value to you …
Being an auditor often feels akin to detective work, and there's nothing I relish more than cracking a tough case for you. My "fieldwork" encompasses financial statement audits, evaluating organizational structures, offering recommendations to fortify your internal controls, and assisting in compliance with government contracts and regulations.

My experience
I lend my audit and accounting experience to companies in all stages of development and with both domestic and international operations. I provide assurance solutions and review reports in compliance with generally accepted accounting principles (GAAP) and professional auditing standards, and I work on planning and performing attestation engagements in accordance with GAAP, GAGAS, and Uniform Guidance.

In addition, I thrive on accounting and financial reporting matters surrounding complex transactions like public offerings, reverse mergers, debt and equity financings, share-based compensation, business combinations, and joint ventures. I enjoy helping you with government contract accounting issues and take responsibility for coordinating planning and reporting to achieve your specific delivery deadlines.

I am fluent in Mandarin and Cantonese, and I employ my leadership role in contributing to MGO’s business development efforts in Asia.

Education and certifications
• Sacramento State University,
B.S., Accounting
• Certified Public Accountant,
California
• Certified Fraud Examiner
• Chartered Global Management
Accountant

Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• Association of Certified Fraud
Examiners
[email protected]
+1 (858) 792-2210

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MEET OUR PRACTITIONERS

Michael W. Christian, CPA
Partner
How I deliver value to you …
I am more than an accountant; I am a trusted advisor to the clients I serve in emerging industries, including technology, biotechnology, construction, and manufacturing. The experience I gained serving as an officer in the U.S. military, shaped my disciplined, honest, and ethical approach to meeting your business needs.

My experience
As the partner-in-charge of employee benefit plan audits in our Employee Benefit Plan practice, and a member of our technology industry growth team, I serve clients in multiple industries. I focus my practice primarily on manufacturing and distribution, technology, biotechnology, and construction.

To address your business challenges, I use a full-service, consultative approach and leverage the knowledge and skills of my many contacts in banking, private equity, and community groups to provide value to you.

My key strengths include registration statements and IPOs, and I’m skilled at private equity group transactions and business combination accounting (ASC 805).

Education and certifications
• Humboldt State University, B.A.,
Business Administration with
emphasis in Accounting
• Certified Public Accountant,
California and Texas

Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• ProVisors Austin
• Association for Corporate Group
Austin and San Antonio
[email protected]
+1 (714) 349-5599

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MEET OUR PRACTITIONERS

Scott P. Johnson, CPA, CGMA
Partner
How I deliver value to you …
As a leader in government consulting services, I bring value to government entities by seamlessly managing municipal finances, investments, debt, and budgets. My team and I have received numerous state and national excellence awards for our dedication to the public sector.

My experience
Every day, I am honored to leverage the extensive knowledge gained during my more than 30 years of experience in high-level organizational management and local government leadership to guide multi-billion-dollar entity operations in California and beyond.

In addition to serving government entities, I have also served on statewide boards and as a member of numerous national and state associations in the industry. I enjoy learning and sharing my knowledge and often present on meaningful, timely topics, including strategies for mitigating municipal employee fraud, navigating IT system implementation challenges, and establishing responsible cannabis regulations.

Throughout my career, I am proud to have served in a variety of positions, including the assistant city manager for Concord, California; the assistant city administrator for Oakland, California; the director of finance for San José and Milpitas, California; the controller treasurer for Santa Clara County; and the assistant finance director for the City of Santa Clara, California.

Education and certifications
• California State University, Hayward
School of Business, B.A. in Business
Accounting
• Certified Public Accountant,
California
• Chartered Global Management
Accountant

Associations
• American Institute of Certified Public
Accountants
• California Society of CPAs
• Government Finance Oﬀicers
Association of the United States and
Canada
• California Society of Municipal
Finance Oﬀicers, board member
• Municipal Treasurers Association of
the United States and Canada
• California Municipal Treasurers
Association
• International City/County
Management Association
• Association of Government
Accountants
• Accounting Association, CSEB Alumni
Association Certifications
• Jacob’s Heart-Children’s Cancer
Association, advisory board member

Proposed role and responsibilities
• Help shape the project approach by
aligning consulting and audit
methodologies with the unique
needs of the public sector.
• Support solution design for identified
risks and opportunities specific to
government entities.
• Provide insights to drive operational
improvements, financial controls, or
performance measurement systems.

[email protected]
+1 (408) 250-0906

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MGO & You

We’re excited to explore the opportunities.

Kyle O’Rourke, MPA, CIA, CRMA, CGAP
Partner
+1 (818) 436-4196
KOrourke.com
mgocpa.com

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CITY OF VALLEJO, CALIFORNIA

FINANCE DEPARTMENT

REQUEST FOR PROPOSALS FOR

AUDIT SERVICES

RFP Issued July 30, 2025
Proposals Due
September 23, 2025 by 5:00 p.m.

Must be submitted through the City of Vallejo’s
PlanetBids Vendor Portal
(see detailed instructions in RFP)

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TABLE OF CONTENTS
NOTICE INVITING PROPOSALS TO PROVIDE AUDIT SERVICES ............................. 2 PART 1 – GENERAL INFORMATION ............................................................................. 2 A. INTRODUCTION ............................................................................................................................................ 2 B. PUBLIC INFORMATION .................................................................................................................................. 3 PART 2 – SCOPE OF SERVICES .................................................................................. 3 A. CONTRACTOR RESPONSIBILITIES .................................................................................................................. 4 B. AUDIT ENGAGEMENTS .................................................................................................................................. 5 C. DELIVERABLES .............................................................................................................................................. 6 D. CITY RESPONSIBILITIES.................................................................................................................................. 7 PART 3 – FORMAT OF PROPOSAL .............................................................................. 8 A. TRANSMITTAL LETTER WITH EXECUTIVE SUMMARY ..................................................................................... 8 B. PERSONNEL, QUALIFICATIONS, & REFERENCES ............................................................................................. 8 C. APPROACH, SCOPE, &TIMELINE .................................................................................................................... 8 D. FEE PROPOSAL .............................................................................................................................................. 8 PART 4 – PROPOSAL REQUIREMENTS AND INSTRUCTIONS .................................. 9 A. PROPOSAL PROCESS &TIMETABLE ................................................................................................................ 9 I. TIMETABLE ...................................................................................................................................................... 9 II. EVALUATION CRITERIA .................................................................................................................................. 10 PART 5 – TERMS & CONDITIONS .............................................................................. 11 ATTACHMENT A .......................................................................................................... 14 SAMPLE PROFESSIONAL SERVICES AGREEMENT .......................................................... Error! Bookmark not defined.

EXHIBIT A SCOPE OF WORK ...................................................................................................................................... 1 EXHIBIT B COMPENSATION ....................................................................................................................................... 1 EXHIBIT C INSURANCE REQUIREMENTS .................................................................................................................... 1

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NOTICE INVITING PROPOSALS TO PROVIDE

COMPREHENSIVE AUDIT SERVICES
The City of Vallejo (referred to hereafter as “City”) is requesting proposals for Comprehensive Audit Services as described in the attached RFP. The intent of this RFP is to endeavor to use the services of the selected audit firm to evaluate all cost of services provided and examine whether a reasonable relationship exists between the cost of providing services and current service fees, while ensuring compliance with applicable statutory requirements. However, the comprehensive audit services agreement shall not be an exclusive contract, nor shall the contract preclude the City of Vallejo from obtaining services from any other qualified audit firm, at the discretion of the City. The City reserves the right to modify the activities, timeline, or any other aspect of the process at any time, as deemed necessary.

All proposals must be submitted electronically through the City of Vallejo’s PlanetBids Vendor Portal by no later than 5:00 PM PST, Monday September 23, 2025. No proposals will be accepted after that date and time.

Requirement to Meet All Provisions. Each person or firm submitting a proposal (proposer) shall meet all the terms and conditions of this Request for Proposals (RFP) specifications package. By virtue of its proposal submittal, the proposer acknowledges agreement with and acceptance of all provisions of the RFP specifications.

Upon delivery, each proposal will be subject to all applicable open records laws, including but not limited to, the California Public Records Act. The City of Vallejo makes no assertions that it can or will hold any information provided to it in confidence. Firms submitting proposals agree to hold the City of Vallejo harmless if such information is released, knowingly or not.

The City of Vallejo encourages the participation of small businesses, minority -owned businesses, and women-owned businesses.

Thank you for your interest.

PART 1 – General Information
A. INTRODUCTION
The City of Vallejo (City) invites qualified audit firms ("Proposers”) to submit proposals for providing a comprehensive audit to the City based upon the scope of work contained in this Request for Proposals (RFP).

The City of Vallejo, a charter city located in Solano County, was incorporated in 1868 and has a population of approximately 125,000 residents. The City operates under a Council- Manager form of government in which the City Manager recommends policy, progra m, and budget priorities to the City Council, who in turn develops legislation and policies to direct the City. The City provides a wide range of municipal services, including public safety (police and fire protection), a municipal water system, street mai ntenance and

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other public works infrastructure functions, housing assistance, golf courses, planning, building inspection, public marina, and general administration.

The City of Vallejo will not reimburse Proposers for any expenses incurred in preparing proposals in response to this request or for attending any meetings or conferences related hereto.

The final award will not be based solely on price but a combination of price and evaluation by the City of services offered.

B. PUBLIC INFORMATION
All proposals submitted and information included therein or attached thereto shall become public records upon their delivery to the City of Vallejo. The City of Vallejo reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected.

PART 2 – SCOPE OF SERVICES
This section sets forth an outline of the services which the City anticipates the successful Proposer to perform. The outline will be used to compare proposals. The precise scope of services to be incorporated into the service agreement will be based upon the RFP as well as the responses prepared by the Proposers and may be subject to negotiations between the City and the successful Proposer.

The requested comprehensive audit may include, but is not limited to, the following:
 The City is seeking the professional services of an experienced contractor to conduct a variety of audit and risk assessment services, on an as -needed basis, in response to requests from the City Council. The audit services could include financial, compliance, operational, investigative, or other performance audits.  The audits should entail objective and systematic examination of evidence to include budget documents, financial reports, policies and procedures, and the municipal code to provide an independent assessment of the and management of a program or function against objective criteria.
 The audits may entail a broad or narrow scope of work, apply a variety of methodologies, and involve various levels of analysis, research, or evaluation. The work will be summarized in a report with findings, conclusions, and recommendations.

A presentation to the City Council may be requested.
 The audits could encompass a wide variety of objectives, including assessing program effectiveness and results, economy and efficiency, internal control, compliance with legal or other requirements or other analysis.
 The audits will provide information to improve program operations and facilitate decision making by parties with responsibility to oversee or initiate corrective actions and improve public accountability.

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A. CONTRACTOR RESPONSIBILITIES

1. Maintain a pool of highly qualified auditors at all levels (Associate, Senior, Manager, Partner) assigned to provide professional services to meet the City’s audit efforts.

2. Notify the City in writing of any changes of staffing from those listed in the contract.

The City will not compensate the contractor for hours incurred to train unfamiliar staff members assigned.

3. At the request and direction of the City, use experienced auditors to develop audit plans and engagement proposals, to be approved by the City in the form of Engagement Task Orders.

4. Execute fully defined Engagement Task Orders that deliver the agreed audit services to the City’s approval.

5. Conduct a risk assessment that considers all functions, strategic initiatives, and capital projects including but not limited to financial, operational, strategic, information technology and cybersecurity, and other key risks. Risks should be ranked on likelihood and impact, with high and moderate risk areas being included in the audit plan.

6. Provide resource management of audit services, including related reporting, under the direction of the City.

7. Work with the City to remain cost conscious of task orders, remaining within the budget constraints of the City.

8. Maintain a set of intellectual materials (studies, white papers, opinions, recommendations, strategies, plans, approaches, policies and practices, a knowledge database, applied experience documentation, organizational technology, relationships, professional skills, etc.) to support audit services and make the material available for use by the City.

9. Conduct the work under applicable professional standards, including:
 Federal and State rules and regulations,
 Generally Accepted Government Auditing Standards (GAGAS i.e., the “Yellow Book”),
 Standards for the Professional Practice of Auditing and Local Governmental Units,
 The latest American Institute of Certified Public Accountants (AICPA) industry guide: Audits of State and Federal and California State rules and regulations,  Government Accounting, Auditing, Financial Reporting (GAAFR),  The Federal Information System Controls Manual,
 The National Institute of Standards and Technology (NIST),  The Institute of Internal Auditors (IIA),

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 Information Systems Audit and Control Association (ISACA),  International System Security Certification Consortium,  Committee on Sponsoring Organizations (COSO),
 Other applicable regulations or guidelines.

B. AUDIT ENGAGEMENTS
The awarded contractor must be able to conduct a wide variety of audit engagements, in accordance with the following provisions. Because of critical time considerations, efficiency, or other circumstances, the District reserves the right to modify these provisions when it is in the best interest of the District.

1. The contractor shall not commence the service for any project until a task order has been executed and a Notice to Proceed has been issued for that project.

2. For each task or audit assigned, the contractor shall submit for approval before field work commences: an audit plan with detailed audit steps, personnel assignments, an estimate of hours, total cost, and dates for completing various audit milestones and deliverables. If during an audit, the contractor reasonably determines that the hours to complete the task will exceed the originally approved estimated hours, the contractor must submit a written request to approve the additional time. The contractor’s wri tten request must include all reasons for the additional time, as well as the new estimate of hours to complete the task.

3. The contractor shall arrange the entrance conference that is attended by the contractor and City staff identified by the City.

4. The contractor and designated City staff shall have periodic progress meetings during the audit. The contractor should submit a status report monthly.

5. The contractor shall prepare a draft report based on the findings identified during fieldwork. The findings must be fully documented in the contractor’s work papers.

The contractor must produce audit reports and other deliverables of exceptionally high quality.

6. The contractor shall send the draft report to the designated City staff for review and comment.

7. The contractor shall arrange an exit conference with appropriate City staff. At the exit conference, the auditee will be requested to provide a written response to the draft report within a specified time frame to the contractor, with a copy to the City.

This response shall be communicated electronically and in hard copy.

8. The contractor, in conjunction with the designated City staff, will review the auditee’s response to determine if a rebuttal is warranted.

9. If a rebuttal is warranted, the contractor shall prepare it and include it after the auditee’s response.

10. The contractor shall incorporate the auditee response into the final report.

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11. The contractor shall invoice the City when each deliverable has been accepted.

Typical deliverables include the audit plan, the draft audit report, and the final audit report. An itemized listing of hours spent on the project is to accompany the deliverables to the City.

12. The contractor shall provide a hard copy and an electronic copy of the final audit report.

13. The contractor shall perform engagement management and maintain related records and reports of its that include on- time milestones, within budget measurement, Client value indicator, lost time measurement, and client satisfaction survey results.

14. On a periodic basis, the contractor will follow up on corrective action plans developed for each audit activity. This will be done on a semi-annual basis, or more frequently for action items with higher priorities. The contractor will review evidence of the remediation and ‘close’ items on the tracking list and Council dashboard.

15. In the event of the contractor’s failure to comply with the established date of completion, the City reserves the right to make an open market purchase of the services. In addition to other remedies that are available to the District, the District may seek damages from the contractor in terms of the difference between the costs to the City had the contractor performed the service and the actual costs incurred to complete the services.

16. Any project placed prior to but not completed by the expiration date of the contract, will be completed by the contractor with all compensation and provisions of the contract still in force and effect until completion.

C. DELIVERABLES

1. The contractor shall prepare and submit audit plans and audit reports. Audit reports shall be tailored to the requirements of the specific audit. However, reports will include but will not be limited to these sections:
 Executive Summary,
 Background,
 Objectives, Scope and Methodology,
 Findings,
 Recommendations, and
 Auditee Response

2. Reports are to be prepared in a clear and concise manner. Detailed information is to be included in the body of the findings. When preparing the findings section in the audit report, the first sentence of each finding is to contain a synopsis of the finding, followed by detail information to fully support the finding.

Recommendations are to be fully supported by and consistent with the findings.

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3. The contractor will provide to the City a hard copy, as well as an electronic copy of the final report. The contractor will provide, in certain cases, a copy of the final report cross indexed to the contractor’s work papers, when requested.

4. The City will not compensate the contractor for time spent on revisions due to incorrect and/or poorly prepared written deliverables. When assigned a project, the contractor is to report monthly the hours used on the project and agreed indicators.

With the submission of the deliverable, the contractor is to submit an itemized listing of hours with dates and descriptions of time utilized, and with the corresponding contractor personnel names to determine the number of hours used for the project to date and related level indicators.

5. Work papers are to clearly document interviews, audit steps, results of audit steps, audit findings and other relevant documentation. The City shall retain the audit work papers. At the time the contractor submits their draft report, the City shall have the right to review the contractor’s work papers. Should the City reject a report, the contractor will be notified in writing of such rejection giving the reason(s). The right to reject a report shall extend throughout the term of the contract, and thereafter, if applicable, until completion of the audit and acceptance by the City.

6. Upon completion of the final report, the contractor may be requested to provide a presentation to the City Council and/or Finance Director on key findings and recommendations.

D. CITY RESPONSIBILITIES

1. For each engagement, the City responsibilities include, but are not limited to, the following:
 Providing the Engagement Task Orders.
 Approving the audit plan, including objectives, scope, and methodology, as prepared by the contractor.
 Commenting, reviewing and approving engagement letters.  Notifying the contractor to proceed with the assignment.  Conducting periodic progress meetings with the contractor, including level indicators.
 Assigning additional work based on information obtained during the preliminary work.
 Acting as a mediator between the auditee and the contractor.  Reviewing the contractor’s draft audit report (or other engagement product) and providing comments on the draft.
 Reviewing the final draft report and notifying the contractor to finalize the audit report.
 Participating in management activities and client surveys as appropriate.

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 Approving the contractor’s invoice for payment.

2. The contractor will be given access to records of the City, and reasonable access to the staff for the purpose of interviews and the verification of items within the terms of the audits. It is expected that the contractor will organize the work in such a way as to minimize disruption of work of the City employees in the pursuit of their normal duties.

PART 3 – FORMAT OF PROPOSAL
The purpose of the proposal is to demonstrate the qualifications, competence, and capacity of the Proposer to provide the services described in this RFP. The Proposer should demonstrate the qualifications of the Firm and of the staff to be assigned to the City. Responses to this solicitation should contain the following information:

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.

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.

C. APPROACH, SCOPE, &TIMELINE
Provide a proposed approach and projected timeline to conduct and complete the steps in the Scope of Services. Briefly describe the methodology and organizational approach the firm would use to assist the City, including critical elements and special methodologies that would be used to ensure that City objectives are satisfied.

D. FEE PROPOSAL
The Fee Proposal shall include the basis/bases of compensation for services rendered.

If it is hourly, provide a schedule of rates for the personnel proposed to be involved in the engagement. If fixed, indicate the amount for the service. If transaction based, indicate the rate structure. If other types of compensation are proposed, provide enough information to enable evaluation of the cost for the specified services. Specify what costs, if any, are to be reimbursed.

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PART 4 – PROPOSAL REQUIREMENTS AND INSTRUCTIONS
A. PROPOSAL PROCESS &TIMETABLE
The City has developed a timeline for the RFP that considers the amount of effort required for the proposers to respond and satisfactory time for the City to carefully review the responses and ensure each proposal is reviewed thoroughly on its merits and c ost efficiency. The City reserves the right to alter the schedule at any time. Detailed below are the steps of the submission and review process.

I. TIMETABLE

DATE ACTIVITY
July 30, 2025 Release RFP to potential proposers
August 20, 2025 Deadline for Submission of Questions
August 27, 2025 Responses to Questions distributed/published September 23, 2025 Proposals due from potential proposers Week of October 7,
2025 Presentations/interviews by finalist firms
October 9, 2025 Selection of Comprehensive Audit Services Provider
October 2025 City Council Approval/Award of Contract

The above dates are tentative and are subject to change, as necessary.

1. Deadline for Submission of Questions
All questions or requests for clarification about this RFP should be submitted by email by 5:00 p.m. Pacific Time, on or before August 20 , 2025, to the following address: [email protected]. The City will provide written responses to questions from prospective Proposers no later than August 27 , 2025.

Answers to questions received will also be posted online at http://www.ci.vallejo.ca.us/city_hall/departments___divisions/finance/finance_

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document_library/. It is the proposer’s responsibility to ensure that they access and review any questions and answers posted. The City is not responsible for notifying individual potential bidders of the availability of questions and answers beyond this notice.

The City may post Addendums to the RFP online at the City’s website (http://www.ci.vallejo.ca.us/city_hall/departments_divisions/finance/finance_d ocument_library/). It is the potential proposer’s responsibility to access any addendums and ensure that stated requirements are met.

2. Proposal Due Date, Time & Location
 Due Date: September 23, 2025
 Time: 5:00 P.M. PST
 Location: Proposals must be submitted electronically through the City of Vallejo’s PlanetBids Vendor Portal.

Any proposals received later than this time will not be considered. The proposal must be signed in the name of the proposing firm or individual and must bear the signature of a person authorized to sign the proposal. Include the primary office address, the office telephone number, and email address of the firm representative qualified to answer questions that may arise during the review process.

3. Proposal Review & Notification
A City of Vallejo audit services review committee will evaluate all proposals which were accepted but reserves the right to reject any and/or all proposals to best serve its interests. It is anticipated that the proposal review process will be completed by September 30, 2025. Those firms which have been selected for further consideration will be notified of an interview date (tentatively scheduled for the week of October 7, 2025).

Upon completion of the review of the proposals, the Committee reserves the right to negotiate the final terms and conditions with the proposer selected by the Committee. In the event the Committee is unable to execute a contract with that proposer, the Committee reserves the right to negotiate with the proposer submitting the next best proposal, without completing a new proposal process.

4. Contract Approval/Award Date
Award of a contract for comprehensive audit services will take place tentatively in October 2025, upon approval by the City of Vallejo City Council. The contract shall become effective immediately upon execution by all parties.

II. EVALUATION CRITERIA
All responses will be evaluated based on the information requested herein.

The evaluation criteria will include, but not be limited to the following: (in random order):

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1. Company Qualifications, Experience, & References
The firm’s experience in providing services to the public sector as well as dedicated resources and personnel.

2. Client Relationship Manager & the Team
Firm staff is experienced and qualified. Firm provides single staff contact for comprehensive audit services.

3. Ability to Provide Required Services & Meet All Requirements of This RFP Firm must show the firm’s capability to provide the required services.

4. Cost of Services
Firm provided easily understood and competitive fee schedule.

5. Social Responsibility (Recent & Pending Enforcement Actions, Consumer Practices)
Firm’s commitment to corporate social responsibility and good consumer practices.

The City will utilize the above evaluation criteria as a general guideline for the evaluation of the responses to this RFP. However, the final decision to award a contract will be based upon many factors. No single factor will determine the final decision to award.

The City will consider only those proposals which have been considered responsive to this RFP. Any proposal which fails to meet the requirements of this RFP will be considered non- responsive and may be rejected. The City may also contact the Proposer’s ref erences, contact any Proposer to clarify any response, contact any current users of a Proposer’s services, solicit information from any available source concerning any aspect of a proposal, and seek and review any other information deemed pertinent to the evaluation process. The City shall not be obliged to accept the lowest priced proposal but shall recommend such proposal that is the most qualified, responsive and cost -effective proposal and in the best interest of the City.

PART 5 – TERMS & CONDITIONS
During the performance of the work, the Proposer agrees as follows:

1. The Proposer will not discriminate against any employee or applicant for employment because of race, religion, color, sex, disability, or national origin except where religion, sex, disability, or national origin is a bona fide occupational qualification r easonably necessary to the normal operation of the Proposer. The Proposer agrees to post in a conspicuous place, available to employees and applicants for employment, notices setting forth provisions on this nondiscrimination clause.

2. The Proposer, in all solicitations or advertisements for employees placed by or on behalf of the Proposer, will state that such Proposer is an equal opportunity employer.

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3. Notices, advertisements, and solicitations placed in accordance with federal law, rule or regulation will be deemed sufficient for the purpose of meeting the foregoing requirements.

4. The Proposer, by signing the proposal, certifies that it does not and will not during the performance of the work violate the provisions of the Federal Immigration Reform and Control Act of 1986, which prohibits employment of undocumented immigrants.

Upon approval by the Vallejo City Council, the contract with the Proposer will be for an initial term of three (3) years, terminable without cause by either party at any time upon thirty (30) days' prior written notice.

The City of Vallejo reserves the right to request clarification and additional information from respondents.

The City of Vallejo reserves the right to reject all proposals and to select the proposal that, in its best judgment, best accomplishes the purpose of the request.

All proposals are subject to the provisions of the California Public Records Act, California Government Code section 6250 et seq., and any information submitted with a response is a public record subject to disclosure to a member of the public upon request.

All proposals submitted and information included therein or attached thereto shall become public records upon their delivery to the City of Vallejo. The City of Vallejo reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected.

Any cost incurred by the Proposer in preparation, transmittal, presentation of any proposal or material submitted in response to this RFP shall be borne solely by the Proposer. Any cost incurred by the Proposer for set up and demonstration or for interviews shall be borne solely by the Proposer.

The City reserves the right to request Best and Final Offers from any or all Proposers.

This will be the only opportunity to amend or modify proposals based on feedback from the City. Information from competing proposals will not be disclosed to other Proposers prior to submission of a Best and Final Offer.

This agreement shall be awarded to the Proposer or Proposer whose proposal is best qualified, taking into consideration the evaluation factors. The most qualified proposal may or may not have received the most points or be the lowest cost proposal. Proposers will be notified when the award is being made, or an award recommendation goes to the City Council for approval.

The City of Vallejo reserves the right to:
 Reject any and/or all Proposals received.
 Issue a subsequent RFP.
 Cancel the entire RFP.
 Remedy technical errors in the RFP process.
 Negotiate with any, all or none of the respondents to the RFP.

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 Accept the written Proposal as an offer.
 Waive informalities and irregularities in any proposal.  Accept one or more Proposals.

In addition, the City of Vallejo reserves the right, during the negotiation process, to adjust the scope of services, alter the method and time frame for completion of services, and/or alter the costs of the services so long as the changes are mutually agr eed upon and are in the best interests of the city.

This RFP does not commit the City of Vallejo to enter a Contract, nor does it obligate the City to pay any costs incurred in preparation and submission of Proposals or in anticipation of a Contract.

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ATTACHMENT A

SAMPLE CONSULTANT AND PROFESSIONAL SERVICES

AGREEMENT
If a contract is awarded, the selected Firm(s) will be required to adhere to a set of general contract provisions which will become a part of any formal agreement. These provisions are general principles which apply to all contractors/service providers to the City of Vallejo.
-----------------------------------
This Consultant and Professional Services Agreement ("Agreement") is made at Vallejo, California, dated for reference this _____ day of October, 2025, by and between the City of Vallejo, a municipal corporation ("City"), and ________________________, hereinafter referred to as “Consultant”, who agree as follows:

1. Services. Subject to the terms and conditions set forth in this Agreement, Consultant shall provide the City professional services as specified in Exhibit A, entitled “Scope of Work.”

2. Payment. City shall pay Consultant for services rendered pursuant to this Agreement at the times and in the manner set forth in Exhibit B, entitled “Compensation.” The payments specified in Exhibit B shall be the only payments to be made to Consultant for services rendered pursuant to this Agreement.

3. Facilities and Equipment. Consultant shall, at its sole cost and expense, furnish all facilities and equipment which may be required for furnishing services pursuant to this Agreement.

4. Indemnification. Consultant shall indemnify, hold harmless, and defend City, its officers, officials, directors, employees, agents, volunteers and affiliates and each of them from any and all claims, demands, causes of action, damages, costs, expenses, actual attorney’s fees, consultant’s fees, expert fees, losses or liability, in law or in equity, of every kind and nature whatsoever arising out of or in connection with Consultant’s operations, or any subcontractor’s operations, to be performed under this agreement for Consultant’s or subcontractor’s tort negligence including active or passive, or strict negligence, including but not limited to personal injury including, but not limited to bodily injury, emotional injury, sickness or disease, or death to persons and/or dama ge to property of anyone, including loss of use thereof, caused or alleged to be caused by any act or omission of Consultant, or any subcontractor, or anyone directly or indirectly employed by any of them or anyone for the full period of time allowed by th e law, regardless to any limitation by insurance, with the exception of the sole negligence or willful misconduct of the City.

Consultant shall also indemnify, hold harmless, and defend City, its officers, officials, directors, employees, agents, volunteers and affiliates and each of them from any and all

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claims, demands, causes of action, damages, costs, expenses, actual attorney’s fees, consultant’s fees, expert fees, losses or liability, in law or in equity, of every kind and nature whatsoever arising out of or in connection with Consultant’s operations, or any subcontractor’s operations, related to costs or benefits associated with California Public Employment Retirement System (CalPERS) membership where Consultant supplies a CalPERS member who CalPERS determines is subject to enrollment.

The provisions of this Section are not limited by the insurance provisions of this Agreement.

The provisions of this section shall survive the completion of services, expiration or termination of this Agreement.

5. Insurance Requirements. Consultant agrees to comply with all the Insurance Requirements set forth in Exhibit C, entitled “Insurance Requirements for Consultant” .

Failure to maintain required insurance always shall constitute a default and material breach.

6. Accident Reports. Consultant shall immediately report (as soon as feasible, but not more than 24 hours) to the City Risk Manager any accident or other occurrence causing injury to persons or property during the performance of this Agreement. The report shall be made in writing and shall include, at a minimum: (a) the names, addresses, and telephone numbers of the persons involved, (b) the names, addresses, and telephone numbers of any known witnesses, (c) the date, time, and description of the accident or other occurrence.

7. Conflict of Interest. Consultant warrants and represents that to the best of its knowledge, there exists no actual or potential conflict between Consultant’s family, business, real property or financial interests and the services to be provided under this Agreement. Consultant shall comply with the City of Vallejo Conflict of Interest Code and not enter into any contract or agreement during the performance of this Agreement which will create a conflict of interest with its duties to City under this Agreement. In the event of a change in Consultant’s family, business, real property, or financial interests occurs during the term of this Agreement that creates an actual or potential conflict of interest, then Consultant shall disclose such conflict in writing t o City. Every individual who performs services on behalf of Consultant pursuant to this Agreement must file a full Statement of Economic Interests (also known as Form 700) with the City Clerk if the work of the individual involves making a governmental dec ision whether to issue, deny, suspend, or revoke any permit, license, application, certificate, approval, order, or similar authorization or entitlement; authorizes the City to enter into, modify, or renew a contract; grants City approval of specifications for a contract; adopts or approves for the City any policy, standard or guideline; lobbies on behalf of the City, or performs the same or substantially all the same duties for the City that would otherwise be performed by an individual holding a position specified in the City’s Conflict of Interest Code.

8. Independent Contractor. Consultant is an independent contractor. Neither

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Consultant nor any of Consultant’s officers, employees, agents, or subcontractors, if any, is an employee of City by virtue of this Agreement or performance of any services pursuant to this Agreement. City shall have the right to control Consultant only insofar as the results of Consultant’s services rendered pursuant to this Agreement; however, City shall not have the right to control the means by which Consultant accomplishes services pursuant to this Agreement.

9. Licences, Permits, Etc. Consultant represents and warrants to City that all consultant services shall be provided by a person or persons duly licensed by the State of California to provide the type of services to be performed under this Agreement and that Consultant has all the permits, qualifications and approvals of whatsoever nature which are legally required for Consultant to practice its profession. Consultant represents and warrants to City that it shall, at its sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals which are legally required for Consultant to practice its profession.

10. Business License. Consultant, and its subcontractors, has obtained or agrees to apply prior to performing any services under this Agreement to City’s Finance Department for a business license, pay the applicable business license tax and maintain said business license during the term of this Agreement. The failure to obtain such license shall be a material breach of this Agreement and grounds for termination by City. No payments shall be made to Consultant until such business license(s) has been obtained.

11. Standard of Performance. Consultant shall provide products and perform all services required pursuant to this Agreement in accordance with generally accepted professional practices and principles and in a manner consistent with the level of care and skill ordinarily exercised und er similar conditions by a member of Consultant’s profession currently practicing in California.

Consultant is responsible for making an independent evaluation and judgment of all conditions affecting performance of the work, including without limitation applicable federal, state, and local laws and regulations, and all other contingencies or considerations.

Consultant’s responsibilities under this section shall not be delegated. Consultant shall be responsible to City for acts, errors, or omissions of Consultant’s subcontractors.

Consultant is responsible for making an independent evaluation and judgment of all conditions affecting performance of the work and shall prepare plans, reports, and/or other work products in such a way that additional costs will not be incurred beyond a project budget approved or amended by the City Manager or their designee.

Whenever the scope of work requires or permits review, approval, conditional approval or disapproval by City, it is understood that such review, approval, conditional approval or disapproval is solely for the purposes of administering this Agreement and determining whether the Consultant is entitled to payment for such work, and not be construed as a

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waiver of any breach or acceptance by the City of any responsibility, professional or otherwise, for the work, and shall not relieve the Consultant of responsibility for complying with the standard of performance or laws, regulations, industry standards, or from liability for damages caused by negligent acts, errors, omissions, noncompliance with industry standards, or the willful misconduct of Consultant.

12. Force Majeure. Neither party shall be considered in default of this Agreement to the extent performances are prevented or delayed by causes or circumstances beyond either party’s reasonable control, such as war, riots, strikes, lockouts, work slowdown or stoppage, acts of God, such as floods or earthquakes, and electrical blackouts or brownouts.

If the Consultant is unable to meet the completion date or schedule of services, Consultant shall immediately inform the City Representative of this in writing. If additional time is required to perform the work, the City Representative may adjust the schedule.

13. Time is of the Essence. Time is of the essence in this Agreement. Any reference to days means calendar days, unless otherwise specifically stated.

14. Personnel. Consultant agrees to assign only competent personnel according to the reasonable and customary standards of training and experience in the relevant field to perform services under this Agreement. Failure to assign such competent personnel shall constitute grounds for termination of this Agreement.

The payment made to Consultant pursuant to this Agreement shall be the full and complete compensation to which Consultant and Consultant’s officers, employees, agents, and subcontractors are entitled for performance of any work under this Agreement. Neither Consultant nor Consultant’s officers or employees are entitled to any salary or wages, or retirement, health, leave or other fringe benefits applicable to employees of the City. The City will not make any federal or state tax withholdings on behalf of Co nsultant. The City shall not be required to pay any workers' compensation insurance on behalf of Consultant.

Consultant shall pay, when and as due, all taxes incurred because of Consultant’s compensation hereunder, including estimated taxes, and shall provide City with proof of such payments upon request.

15. General Prohibition on Assignment of CalPERS Members and Annuitants.

Consultant shall not hire, employ, or use, as an employee, subcontractor or agent of Consultant (Assigned Individual) any California Public Employment Retirement System (CalPERS) member or annuitant in connection with the provision of services under this Agreement. Nor shall Consultant allow any of its subcontractors, agents, or other representatives to employ CalPERS members or annuitants for the purpose of performing work under this Agreement. Failure to comply with the provisions of this section shall constitute a material breach of Consultant’s obligations under this Agreement and shall be grounds for termination.

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The City Manager and the Human Resources Director may together approve an exception which they determine either: (i) meets the requirements of CalPERS relating to Independent Contractors; or (ii) where such Assigned Individual who is an Annuitant, has not, and will not, exceed 960 total hours in a fiscal year (July 1 to June 30) for all CalPERS employers combined, and satisfies all other CalPERS annuitant requirements. No Assigned Individual, regardless of CalPERS membership at the time the labor is provided, may exceed 1,000 hours in a fiscal year (July 1 to June 30).

16. Consultant Not Agent. Except as authorized under this Agreement or as City may authorize in a letter of authorization signed by the City Manager or his or her designee, Consultant shall have no authority, express or implied to act on behalf of City in any capacity whatsoever as an agent. Consultant shall have no authority, express or implied, under this Agreement, to bind City to any obligation whatsoever.

17. Term. The term of this Agreement shall commence on January 1, 2025 and shall continue in full force and effect until completion of the audit services for the three (3) fiscal years ending June 30 2025; June 30, 2026; and June 30, 2027.

18. Termination or Abandonment by City. The City has the right, at any time and in its sole discretion, to immediately terminate or abandon any portion or all the services to be provided under this Agreement by giving notice to Consultant. Upon receipt of a notice of termination, Consultant shall perform no further work except as specified in the notice.

Before the date of termination, Consultant shall deliver to City all City records and documents, all work product, whether completed or not, as of the date of termination and not otherwise previously delivered.

The City shall pay Consultant for services performed in accordance with this Agreement before the date of termination. If this contract provides for payment of a lump sum for all services or by task and termination occurs before completion of the work or any defined task which according to the performance schedule was commenced before the notice of termination, the fee for services performed shall be based on an amount mutually agreed to by City and Consultant for the portion of work completed in conformanc e with this Agreement before the date of termination. In addition, the City will reimburse Consultant for authorized expenses incurred and not previously reimbursed. The City shall not be liable for any fees or costs associated for the termination or abandonment except for the fees, and reimbursement of authorized expenses, payable pursuant to this section.

19. Products of Consulting Services. The work product, including without limitation, all writings, work sheets, reports, recordings, drawings, files, detailed calculations and other work products, whether complete or incomplete, of Consultant resulting from services rendered pursuant to this Agreement, shall become the property of City.

Consultant agrees that all copyrights which arise from creation of the work under this Agreement shall be vested in the City and waives and relinquishes all claims to copyright or other intellectual property rights in favor of the City. City acknowledges that its use of

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the work product is limited to the purposes contemplated by the scope of work and that the Consultant makes no representation of the suitability of the work product for use in or application to circumstances not contemplated by the scope of work.

Documents submitted to the City in electronic format shall be formatted according to specifications provided by the City, or if not otherwise specified, in Microsoft Word, Excel, PowerPoint or other Microsoft Office Suite (2002) format as appropriate for t he work product or, if directed by the City Representative in Adobe Acrobat PDF format.

20. Cooperation by City. City shall, to the extent reasonable and practicable, assist and cooperate with Consultant in the performance of Consultant’s services hereunder.

21. Assignment and Subcontracting. Consultant shall not subcontract, assign or transfer voluntarily or involuntarily any of its rights, duties or obligation under this Agreement without the express written consent of the City Manager or his or her designee in each instance. Any attempted or purported assignment of any right, duty or obligation under this Agreement without said consent shall be void and of no effect.

If subcontracting of work is permitted, Consultant shall pay its subcontractor within ten (10) days of receipt of payment by City for work performed by a subcontractor and billed by the Consultant. Use of the term subcontractor in any other provision of this contract shall not be construed to imply authorization for Consultant to use subcontractors for performance of any service under this Agreement.

The City is an intended beneficiary of any work performed by Consultant’s subcontractor for purposes of establishing a duty of care between the subcontractor and City.

Any subcontractor or assignee consented to by City shall be bound by all terms and conditions of this agreement and the same shall be incorporated into and made a part of any assignment or subcontractor agreement.

22. Successors and Assigns. All terms, conditions, and provisions of this Agreement shall apply to and bind the respective heirs, executors, administrators, successors, and assigns of the parties. Nothing in this section is intended to affect the limitation on assignment.

23. Non-Discrimination/Fair Employment Practices.

(a) Consultant shall not, because of race, religious creed, color, sex, national original, ancestry, disability, medical condition, age, marital status or sexual orientation of any person, refuse to hire or employ, or to bar or discharge from employment, or t o discriminate in compensation, or in terms, conditions or privileges any person, and every employee will receive equal opportunity for employment and shall be granted equal treatment with respect to compensation, terms, conditions or other privileges of employment, without regard to his race, religious creed, color, sex, national origin, ancestry, or disability, medical condition, age, marital status or sexual orientation.

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Consultant warrants and represents it is an equal opportunity employer and agrees it shall not discriminate based on race, religious creed, color, sex, national origin, ancestry, disability, medical condition, age, marital status or sexual orientation in the selection and retention of employees, subcontractors or procurement of materials or equipment.

In all solicitations either by competitive bidding or negotiations made by Consultant for work to be performed under any subcontract, including procurement of materials or equipment, each potential subcontractor or supplier shall be notified by Consultant of Consultant’s obligation under this Agreement relative to nondiscrimination and fair employment practices.

Consultant shall include the above provisions of this section in every subcontract, including procurement of materials or equipment.

(b) Consultant agrees to comply with Title VII of the Civil Rights Act of 1964, as amended, the California Fair Employment Practices Act, the Americans with Disabilities Act of 1990, any other applicable federal and state laws and regulations and City ordinances and regulations hereinafter enacted.

24. Notices. All notices or instruments required to be given or delivered by law or this Agreement shall be in writing and shall be effective upon receipt thereof and shall be by personal service or delivered by depositing the same in any United States Post Office, registered or certified mail, postage prepaid, addressed to:

If to City: Rekha Nayar
Finance Director
555 Santa Clara Street
Vallejo, CA 94590

If to Consultant: [XXXXXXXXXXXXXX]

Any party may change its address for receiving notices by giving written notice of such change to the other party in accordance with this section.

Routine administrative communications shall be made pursuant to section 1 of Exhibit A.

24. Integration Clause. This Agreement, including all Exhibits, contains the entire agreement between the parties and supersedes whatever oral or written understanding they may have had prior to the execution of this Agreement. This Agreement shall not be amended or modified exc ept by a written agreement executed by each of the parties hereto.

25. Severability Clause. Should any provision of this Agreement ever be deemed to be legally void or unenforceable, all remaining provisions shall survive and be enforceable.

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26. Law Governing. This Agreement shall in all respects be governed by the law of the State of California without regard to its conflicts of law rules. Litigation arising out of or connected with this Agreement shall be instituted and maintained in the courts of Solano County in the State of California or in the United States District Court, Eastern District of California, Sacramento, California, and the parties consent to jurisdiction over their person and over the subject matter of any such litigation in such courts, and consent to service of process issued by such courts.

27. Waiver. Waiver by either party of any default, breach or condition precedent shall not be construed as a waiver of any other default, breach or condition precedent or any other right hereunder.

28. Ambiguity. The parties acknowledge that this is a negotiated agreement, that they have had the opportunity to have this Agreement reviewed by their respective legal counsel, and that the terms and conditions of this Agreement are not to be construed against any party based on such party's draftsmanship thereof.

29. Gender. All pronouns and any variations thereof shall be deemed to refer to the masculine, feminine, neuter, singular or plural, as the identifications of the person or persons, firm or firms, corporation or corporations may require.

30. Headings. The section headings contained in this Agreement are inserted for convenience only and shall not affect in any way the meaning or interpretation of this Agreement.

31. Compliance with Laws. Consultant will comply with all statutes, regulations and ordinances in the performance of all services under this Agreement.

32. Confidentiality of City Information. During the performance of services under this Agreement, Consultant may gain access to and use City information regarding, but not limited to, procedures, policies, training, operational practices, and other vital information (hereafter collectively refer red to as "City Information") which are valuable, special and unique assets of the City. Consultant agrees that it will not use any information obtained as a consequence of the performance of services under this Agreement for any purpose other than fulfillment of Consultant’s scope of work , to protect all City Information and treat it as strictly confidential and proprietary to City, and that it will not at any time, either directly or indirectly, divulge, disclose or co mmunicate in any manner any City Information to any third party, other than its own employees, agents or subcontractors who have a need for the City Information for the performance of services under this Agreement, without the prior written consent of City, or as required by law.

Consultant shall treat all records and work product prepared or maintained by Consultant in the performance of this Agreement as confidential.

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A violation by Consultant of this section shall be a material violation of this Agreement and will justify legal and/or equitable relief.

Consultant’s obligations under this section shall survive the completion of services, expiration or termination of this Agreement.

33. News and Information Release. Consultant agrees that it will not issue any news releases in connection with either the award of this Agreement, or any subsequent amendment of or efforts under this Agreement, without first obtaining review and approval of said news releases from City through the City Representative.

34. City Representative. The City Representative specified in Exhibit A, or the representative's designee, shall administer this Agreement for the City.

35. Counterparts. The parties may execute this Agreement in one or more counterparts, each of which shall be deemed an original, but all of which together shall be deemed the same instrument.

36. Facsimile Signature; Electronic Signature. This Agreement shall be binding upon the receipt of facsimile signatures or e- mailed by PDF or otherwise. Any person transmitting his or her signature by facsimile or electronically shall promptly send an original signature to the other party pursuant to the notice provision of this Agreement.

The failure to send an original shall not affect the binding nature of this Agreement.

37. Authority. The person signing this Agreement for Consultant hereby represents and warrants that they are fully authorized to sign this Agreement on behalf of Consultant.

38. Exhibits. The following exhibits are attached hereto and incorporated herein by reference:

Exhibit A, entitled “Scope of Work,” including any attachments Exhibit B, entitled “Compensation,” including any attachments Exhibit C, entitled “Insurance Requirements,” including attachments

[SIGNATURES ON FOLLOWING PAGE]

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IN WITNESS WHEREOF, the parties have executed this Agreement on the day and year shown below the name of each of the parties.

[PROPOSER NAME]

By:
[AUTHORIZED SIGNER]
[TITLE]

DATE:

11715521

Vallejo Business License No.

(City Seal)

CITY OF VALLEJO,
a municipal corporation

By:

Andrew Murray
City Manager

DATE:

ATTEST:

By:

Dawn Abrahamson
City Clerk

APPROVED AS TO CONTENT:

Rekha Nayar
Finance Director

APPROVED AS TO FORM:

Veronica Nebb
City Attorney

APPROVED AS TO INSURANCE:

Armond Sarkis
Risk Manager & Safety Officer

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Exhibit A – Scope of Work Page 1 of 2

EXHIBIT A

SCOPE OF WORK

 Representatives. The City Representative for this Agreement is:
[Name]
[Title]
[Department name]
555 Santa Clara Street
Vallejo, CA 94590
[Telephone number]
[Facsimile number/Email address]

The Consultant’s Representative for this Agreement is:
[Name]
[Title]
[Company name]
[Street name and suite #, if any]
[City, state and zip code]
[Telephone number]
[Facsimile number/Email address]
All routine administrative communication between the parties will be between the above-named representatives and may be by personal delivery, mail, facsimile transmission, or electronic mail as agreed between the Consultant Representative and City’s Representative.
 Services to be Provided. The services provided shall be as set forth in Attachment 1 of Exhibit A, attached hereto and incorporated herein by this reference.  Time for Performance. Consultant will perform the services according to the schedule below. If the schedule calls for the services to be performed in phases or discrete increments, Consultant shall not proceed from one phase or increment to the next without written authorization from the City’s Representative. Consultant will complete all services by [date].

OR
Consultant will perform the services according to the schedule contained in Attachment [number] of Exhibit A. If the schedule calls for the services to be performed in phases or

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Exhibit A – Scope of Work Page 2 of 2
discrete increments, Consultant shall not proceed from one phase or increment to the next without written authorization from the City’s Representative. Consultant will complete all services by [date].
 Key Personnel. All the individuals identified below are necessary for the successful prosecution of the services due to their unique expertise and depth and breadth of experience. There shall be no change in the personnel listed below, without written approval of the City Representative. Consultant recognizes that the composition of this team was instrumental in the City’s decision to award the work to Consultant and that compelling reasons for substituting these individuals must be demonstrated for the City’s consent to be granted. Any substitutes shall be people of comparable or superior expertise and experience. Failure to comply with the provisions of this section shall constitute a material breach of Consultant’s obligations under this Agreement and shall be grounds for termination.

Key personnel are as follows: [List of employee names]

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Exhibit B – Compensation Page 1 of 3

EXHIBIT B

COMPENSATION

1. Consultant’s Compensation.

A. Services: City agrees to pay Consultant, at the rate(s) specified below, for those services set forth in Exhibit A of this Agreement and for all authorized reimbursable expenses, for a total not to exceed [dollar amount in words - e.g. Two Thousand Five Hundred Fifty Dollars and 13 Cents] ([dollar amount in numbers - e.g., $2,550.13]).

Consultant shall notify City in writing no later than thirty (30) days prior to the estimated date when Consultant will have billed City the maximum payment amount permitted under this Agreement, and Consultant shall provide City with an estimate of the additional compensation required to complete the project.

City agrees to pay Consultant for those services set forth in Exhibit A of this Agreement and for all authorized reimbursable expenses, in a lump sum of [dollar amount in words - e.g. Two Thousand Five Hundred Fifty Dollars and 13 Cents] ([dollar amount in numbers - e.g., $2,550.13]) upon satisfactory completion of the services and delivery of the work product.

B. Additional Services:
 Additional Services are those services related to the scope of Services of Consultant as set forth in Exhibit A but not anticipated at the time of execution of this Agreement. Additional Services shall be provided only when a Supplemental Agreement authorizing such Additional Services is approved by the City Manager, or their designee. City reserves the right to perform any Additional Services with its own staff or to retain other Consultants to perform said Additional Services.  Consultant’s compensation for Additional Services shall be based on the total number of hours spent on Additional Services multiplied by the employees’ appropriate billable hourly rate as established below. City, at its option, may negotiate a fixed fee for some or all Additional Services as the need arises. Where a fixed fee for Additional Services is established by mutual Agreement between City and Consultant, compensation to Consultant shall not exceed the fixed fee amount.

2. Appropriate Billable Hourly Rates for Services and Additional Services.

Consultant’s billable hourly rates shall be:

OR
Consultant’s billable hourly rates shall be as listed in Attachment 1 of Exhibit B, attached hereto and incorporated herein by this reference.

3. Consultant’s Reimbursable Expenses. Reimbursable Expenses shall be limited to actual reasonable expenditures of Consultant for expenses that are necessary for the

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Exhibit B – Compensation Page 2 of 3
proper completion of the Services and shall only be payable if specifically authorized in advance by City.

4. Payments to Consultant.

A. Payments to Consultant shall be made within a reasonable time after receipt of Consultant’s invoice, said payments to be made in proportion to services performed.

Consultant may request payment monthly. Consultant shall be responsible for the cost of supplying all documentation necessary to verify the monthly billings to the satisfaction of City.

B. All invoices submitted by Consultant shall contain the following information:

1. Description of services billed under this invoice

2. Date of Invoice Issuance

3. Sequential Invoice Number

4. City’s Purchase Order Number (if issued)

5. Social Security Number or Taxpayer Identification Number

6. Amount of this Invoice (Itemize all Reimbursable Expenses”)

7. Total Billed to Date
C. Items shall be separated into Services and Reimbursable Expenses. Billings that do not conform to the format outlined above shall be returned to Consultant for correction. City shall not be responsible for delays in payment to Consultant resulting from Consultant’s failure to comply with the invoice format described above.

D. Request for payment shall be sent to:
[Name]
[Title]
[Department name]
555 Santa Clara Street
Vallejo CA 94590

5. Accounting Records of Consultant. Consultant shall maintain for three (3) years after completion of all services hereunder, all records under this Agreement, including, but not limited to, records of Consultant’s direct salary costs for all Services and Additional Services performed under this Agreement and records of Consultant’s Reimbursable Expenses, in accordance with generally accepted accounting practices. Consultant shall keep such records available for audit, inspection and copying by representatives of the City’s Finance Department or other government agencies during regular business hours upon twenty four (24) hours’ notice.

The obligations of Consultant under this section shall survive this Agreement.

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Exhibit B – Compensation Page 3 of 3

6. Taxes. Consultant shall pay, when and as due, any and/or all taxes incurred because of Consultant’s compensation hereunder, including estimated taxes, and shall provide City with proof of such payments upon request.

7. Taxpayer Identification Number. Consultant shall provide City with Consultant’s complete Request for Taxpayer Identification Number and Certification, Form W-9, as issued by the Internal Revenue Service, and any other State or local tax identification number requested by City.

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Exhibit C – Insurance Requirements Page 1 of 3

EXHIBIT C

INSURANCE REQUIREMENTS

Consultant shall procure and maintain for the duration of this Agreement, including any extensions thereto, insurance against claims for injuries to people or damages to property which may arise from or in connection with the performance of services hereunder by the Consultant, their agents, representatives, or employees or subcontractors.

1. Minimum Scope of Insurance. Coverage shall be at least as broad as:

A. Insurance Services Office form number GL 0002 covering Comprehensive General Liability and Insurance Services Office form number GL 0404 covering Broad Form Comprehensive General Liability; or Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001).

B. Insurance Services Office form number CA 0001 covering Automobile Liability, code 1 any auto and endorsement CA 0025.

C. Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance.

D. Professional Liability insurance appropriate to the Consultant’s profession (Errors and Omission).

2. Minimum Limits of Insurance. Consultant shall maintain limits no less than:

A. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit.

B. Automobile Liability: $1,000,000 per accident for bodily injury and property damage.

C. Workers’ Compensation and Employer’s Liability: $1,000,000 per accident for bodily injury or disease. If Consultant is not subject to California Workers’ Compensation requirements, Consultant shall file a completed certificate of exemption form which may be obtained from the City prior to commencing any activity authorized hereunder.

D. Professional Liability (Errors and Omission): $1,000,000 combined single limit per occurrence, and annual aggregate.

3. Deductible and Self -Insured Retention. Any deductibles or self -insured retention must be declared to and approved by the City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self -insured retention as respects the City of Vallejo, its officers, officials, employees and volunteers; or the Consultant shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses.

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Exhibit C – Insurance Requirements Page 2 of 3

4. Other Insurance Provisions. The general liability and automobile liability policies, as can be provided, are to contain, or be endorsed to contain, the following provisions:

A. The City of Vallejo, its officers, officials, employees, agents and volunteers are to be covered as additional insureds as respects; liability, including defense costs, arising out of activities performed by or on behalf of the Consultant; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; or automobiles owned, leased hired or borrowed by the Consultant. The coverage shall contain no special limitations on the scope of protection afforded to the City of Vallejo, its officers, officials, employees, agents or volunteers. The insurance is to be issued by companies licensed to do business in the State of California.

B. For any claims related to this project, the Consultant’s insurance coverage shall be primary insurance as respects the City of Vallejo, its officers, officials, employees, agents, and volunteers. Any insurance or self -insurance maintained by the City of Vallejo, its officers, officials, employees, agents, or volunteers shall be excess of the Consultant’s insurance and shall not contribute with it.

C. Any failure to comply with reporting or other provisions of the policies including breaches of warranties shall not affect coverage provided to the City, its officers, officials, employees, agents, or volunteers.

D. The Consultant’s insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.

E. Each insurance policy required by this clause shall be endorsed to state that coverage shall not be suspended, voided, canceled by either party, reduced in coverage or in limits except after thirty (30) days’ prior written notice by certified mail, return receipt requested, has been given to the City.

F. The workers’ compensation and employer’s liability policy required hereunder shall be endorsed to state that the workers’ compensation carrier waives its right of subrogation against City, its officers, officials, employees, agents and volunteers, which might arise by reason of payment under such policy in connection with Consultant’s performance under this Agreement.

5. Acceptability of Insurers. Insurance is to be placed with insurers with a current A.M.

Best’s rating of no less than A-VII.

6. Verification of Coverage. Consultant shall furnish the City with certificates of insurance and original endorsements effecting general and automobile liability insurance coverage required by this clause. The certificates and endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. All endorsements are to be received and approved by the City before work commences.

7. Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor.

All coverage for subcontractors shall be subject to all the requirements stated herein.

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Exhibit C – Insurance Requirements Page 3 of 3

8. Payment Withhold. City will withhold payments to Consultant if the certificates of insurance and endorsements required in Paragraph F, above, are canceled or Consultant otherwise ceases to be insured as required herein.

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ACTION ITEM 9.C.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM: Oscar Alcantar, Interim Public Works Director
SUBJECT: PROVIDE NOTICE OF INTENT TO AMEND THE FISCAL YEAR 2025-26 BUDGET TO APPROPRIATE $11,500,000 OF MEASURE P FUNDING FOR: 1) THE BAY TRAIL/VINE TRAIL MAINTENANCE - $50,000; 2) FY 2026-27 PAVING PROGRAM (CONSTRUCTION) - $11,000,000; AND 3) CITYWIDE POTHOLE REPAIR SERVICES - $500,000 (STEP 1 OF 2)

RECOMMENDATION
Provide Notice of Intent to amend the Fiscal Year 2025-26 budget to appropriate $11,500,000 of Measure P funding for: 1) The Bay Trail/Vine Trail Maintenance - $50,000; 2) FY 2026-27 Paving Program (Construction) - $11,000,000; AND 3) Citywide Pothole Repair Services - $500,000 (STEP 1 OF 2).

REASONS FOR RECOMMENDATION
City Charter section 703 permits the transfer of unappropriated funds by the City Council upon one week’s written notice of its intention to do so. This Notice of Intent is the first step of the two-step budget amendment process.

The recommended funding appropriation will advance multiple initiatives that align with Measure P spending priorities and support the city’s commitment to transportation safety, infrastructure repair, and community well- being.

These items were presented to the Measure P Oversight Committee on December 8, 2025, and the Committee voted unanimously to support each recommendation.

BACKGROUND AND DISCUSSION
Voters approved the Vallejo’s Safe Streets and Essential Services Measure (Measure P) in the November 2022 Municipal Elections. Measure P is estimated to generate $18 million annually to help maintain critical City services and address community priorities as identified in previous community surveys.

On December 20, 2022, the City Council adopted Resolution 22-222, which directed staff to prioritize the following uses of revenue generated by Measure P: 1. Maintain critical city services such as keeping public spaces healthy, safe and clean; 2. Maintain fire protection; 3. Maintain emergency medical response; 4.

Maintain crime prevention; 5. Address homelessness; 6. Address blight; 7. Address dumping; 8. Repair deteriorating neighborhood streets, roads and sidewalks; and 9. Youth priorities.

On December 8, 2025, Public Works presented the following three funding recommendations to the Measure P Oversight Committee (MPOC) for consideration. The MPOC voted unanimously to support each item. Below is a summary of each item, organized by priority level.

1. Bay Trail & Vine Trail Ongoing Maintenance – $50,000

The Bay Trail and Vine Trail networks require ongoing maintenance to preserve functionality, ensure safe and

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Date: February 10, 2026
Subject: PROVIDE NOTICE OF INTENT TO AMEND THE FISCAL YEAR 2025-26 BUDGET TO APPROPRIATE $11,500,000 OF MEASURE P FUNDING FOR: 1) THE BAY TRAIL/VINE TRAIL MAINTENANCE - $50,000; 2) FY 2026-27 PAVING PROGRAM (CONSTRUCTION) - $11,000,000; AND 3) CITYWIDE POTHOLE REPAIR SERVICES - $500,000 (STEP 1 OF 2)

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easy access for users, maintain proper traffic control, and support the overall aesthetics and usability of the trail system. In March 2025, Council approved the allocation of $20,000 from the Measure P budget. The initial $20,000 of allocated Measure P funding is fully encumbered and expected to be expended before the end of the fiscal year.

Public Works recommends $50,000 to continue the ongoing and as-needed repair and maintenance of trail elements, such as flexible posts, fencing, pedestrian push-buttons, signs, and damaged curbing caused by collisions, vandalism, or equipment failure. Because these maintenance needs are recurring and unpredictable, continued budget appropriations will be necessary to ensure materials can be purchased and repairs can be addressed promptly as conditions arise, with staff returning to City Council as additional funding is needed. Staff anticipates that the additional $50,000 will likely last through the end of FY 2026-27.

Measure P eligibility:

This recommendation aligns with Priority 1: maintain critical city services such as keeping public spaces healthy, safe, and clean.

2. FY 2026-27 Paving Program (Construction) – $11,000,000

Improving Vallejo’s roadways remains a core commitment of Measure P. In June 2025, the MPOC supported staff’s recommendation of $1 million of Measure P funding for the engineering and design of the FY 2026-27 paving program. This budget was approved by Council through the FY 2025-26 budget process.

Staff is now recommending the allocation of $11 million to construct two major paving packages during the FY 2026-27 paving season.

The $11 million recommendation will fund the following for the Paving Program:
• ADA curb ramp upgrades
• Cape seal treatments for local/residential streets
• Mill & overlay for arterial/collector roadways

Construction is anticipated to begin in summer–fall 2026. The final list of streets to be included in the program will be determined based on bid results and available funding. Following evaluation of the bids and confirmation of the project scope, staff will return to the City Council with the finalized street list as part of the construction contract award process.

Approval of the budget appropriation at this time is critical to maintaining the project schedule, as it allows sufficient time to advertise the solicitation for bids and return to City Council for contract award prior to summer 2026. Any delay in funding authorization will directly impact the schedule and postpone the start of construction.

Measure P eligibility:

This recommendation aligns with Priority 8: repair deteriorating neighborhood streets, roads, and sidewalks.

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3. Citywide Pothole Repair Program – $500,000

Public Works launched a pothole repair pilot program in 2022 utilizing spray-injection technology to improve the City’s ability to address roadway maintenance needs efficiently. Following a competitive Request for Proposals (RFP), a contract was awarded to Jetpatcher USA. By supplementing the efforts of Public Works Maintenance staff, Jetpatcher has significantly expanded the City’s repair capacity, enabling faster response times and improved roadway safety for the community.

In March 2024, the City Council approved an allocation of $1 million in Measure P funding to support pothole repair services. Those funds are now nearly expended and are expected to be fully utilized before the end of the fiscal year. Additionally, the existing contract with Jetpatcher has reached its authorized spending limit.

To maintain continuity of service, a new RFP was issued in October 2025, and Jetpatcher was the sole qualified proposer. An initial contract with a $100,000 limit has been executed to ensure continued operations.

Once additional funding is allocated, staff will return to Council to amend the contract and increase the not-to- exceed amount to support continued pothole repair services.

Public Works recommends the allocation of $500,000 of Measure P funds to continue citywide pothole repairs and maintain service levels. Staff anticipates that the additional $500,000 will last through the end of FY 2025- 26 and possibly through the end of calendar year 2026.

Measure P eligibility:

This recommendation falls under Priority 8: repair deteriorating neighborhood streets, roads and sidewalks.

Conclusion:

Public Works recommends the following Measure P allocations, all unanimously supported by the MPOC on December 8, 2025:

1. Bay Trail & Vine Trail Maintenance: $50,000

2. FY 2026-27 Paving Program Construction: $11,000,000

3. Citywide Pothole Repairs: $500,000

These investments advance multiple Measure P priorities and support the City’s commitment to transportation safety, infrastructure repair, and community well-being.

Additional Information:

At the December 8, 2025, MPOC meeting, Public Works also presented the two funding recommendations below for consideration. The MPOC voted unanimously to support these two items.

1. Traffic Calming Program: $1,000,000

2. Illegal Dumping Abatement and Cleanup Services: $500,000

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It has been determined that budget for the above two items will not be needed until the beginning of Fiscal Year 2026–27. As a result, the request to allocate Measure P funding for these items will be deferred until the City begins the Fiscal Year 2026–27 budget preparation process.

FISCAL IMPACT
This item provides a Notice of Intent and does not have any fiscal impact. The second step of the two-step budget amendment process will come at the next regular City Council meeting.

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
None

CONTACT
Oscar Alcantar, Interim Public Works Director (707) 648-4433 [email protected]

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ACTION ITEM 9.D.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM: Andrew Murray, City Manager
SUBJECT: DISCUSSION AND POSSIBLE DIRECTION TO STAFF ON FACILITATING DIALOG AND

PROGRESS REGARDING MARE ISLAND INFRASTRUCTURE OPTIONS

RECOMMENDATION
Discuss and possibly provide direction to staff on facilitating dialog and progress regarding Mare Island infrastructure between three major stakeholder organizations, the City, Vallejo Flood and Wastewater District (VFWD), and Mare Island Company.

REASONS FOR RECOMMENDATION
The recommendation that City Council discuss and possibly provide direction on this matter satisfies Council's prior request that this item be brought to Council and provides an opportunity for Council to provide direction to advance this issue.

BACKGROUND AND DISCUSSION
At its meeting on January 13, 2026, the City Council approved a referral by Mayor Sorce that a future agenda item regarding Mare Island infrastructure be brought to Council within one month. The purpose of the referral is to enable a Council discussion and possible direction to staff regarding steps that can be taken and a framework to facilitate dialog and progress regarding Mare Island infrastructure between three major stakeholder organizations: the City, Vallejo Flood and Wastewater District (VFWD), and Mare Island Company.

This is a separate and distinct agenda item from two other future Council agenda items, 1) the history of Mare Island Community Facility District (CFD) assessments and options for freezing them and 2) an update on Connolly Corridor development. Both of those agenda items will come to Council within the next two months.

FISCAL IMPACT
This item, which is simply discussion and possible direction, does not have any direct fiscal impact. If the City Council were to provide direction with a fiscal impact, such as directing staff to enlist a consultant to support this work, the appropriation to cover that expense would come to City Council as an item at a future Council meeting.

ATTACHMENTS
None

CONTACT

Page 326 of 329 ends

Date: February 10, 2026
Subject: DISCUSSION AND POSSIBLE DIRECTION TO STAFF ON FACILITATING DIALOG

AND PROGRESS REGARDING MARE ISLAND INFRASTRUCTURE OPTIONS

Page 2 ends

Andrew Murray, City Manager (707) 648-4576
[email protected]

Page 327 of 329 ends

INFORMATIONAL ITEM 10.A.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM:

SUBJECT: BROADWAY PROJECT MONTHLY UPDATE

RECOMMENDATION
This item is for informational purposes only. There is no staff report or action associated with this item

REASONS FOR RECOMMENDATION

BACKGROUND AND DISCUSSION
ancy.

FISCAL IMPACT

ENVIRONMENTAL REVIEW

ATTACHMENTS
None

CONTACT
Gillian Haen, Assistant City Manager
[email protected]

Page 328 of 329 ends

INFORMATIONAL ITEM 10.B.

DATE: February 10, 2026
TO: Mayor and Members of the City Council
FROM:

SUBJECT: FEDERAL FUNDING UPDATES AND IMPACTS TO THE CITY OF VALLEJO

RECOMMENDATION
This item is for informational purposes only. There is no staff report or action associated with this item

REASONS FOR RECOMMENDATION

BACKGROUND AND DISCUSSION

FISCAL IMPACT

ENVIRONMENTAL REVIEW

ATTACHMENTS
None

CONTACT
Nalungo Conley, Assistant City Manager
[email protected]

Page 329 of 329 ends

Vallejo City CouncilFebruary 10, 2026

Vallejo City Council
February 10, 2026