HomeMy WebLinkAboutAGENDA REPORT 2025 0402 CC REG ITEM 10FCITY OF MOORPARK, CALIFORNIA
City Council Meeting
of April 2, 2025
ACTION APPROVED STAFF
RECOMMENDATION.
BY A. Hurtado.
F. Consider Award of Contract for Independent Auditing Professional Services
Agreement to Rogers, Anderson, Malody & Scott, LLP, for City of Moorpark for
Fiscal Years 2024/25, 2025/26, 2026/27, 2027/28, and 2028/29 for a Total Not to
Exceed Amount of $275,395. Staff Recommendation: Award the independent
auditing services agreement to Rogers, Anderson, Malody & Scott, LLP, and
authorize the City Manager to execute the agreement, subject to the final language
approval by the City Manager and City Attorney. (Staff: Hiromi Dever, Finance
Director)
Item: 10.F.
Item: 10.F.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Hiromi Dever, Finance Director
DATE: 04/02/2025 Regular Meeting
SUBJECT: Consider Award of Contract for Independent Auditing Professional
Services Agreement to Rogers, Anderson, Malody & Scott, LLP, for
City of Moorpark for Fiscal Years 2024/25, 2025/26, 2026/27, 2027/28,
and 2028/29 for a Total Not to Exceed Amount of $275,395
BACKGROUND
For the past seven years, the City of Moorpark (City) has retained the accounting firm of
Lance, Soll & Lunghard, LLP (LSL), for auditing services for the City and the Successor
Agency of the Redevelopment Agency of the City of Moorpark. LSL prepared the City’s
Annual Comprehensive Financial Report (ACFR), Redevelopment Agency’s (Agency)
Financial Report, Single Audit Report, State Controller’s Cities Financial Transactions
Report, Housing Successor Fund Financials, and Housing Addendum to Annual Progress
Report. The current agreement with LSL expires with the completion of the audit and the
preparation of the reports for fiscal year (FY) ending June 30, 2024. LSL fees for the
completion of the audit for the fiscal year ended June 30, 2024, for comparable services
were $53,190. In addition to the services listed, LSL was also responsible for the City’s
Transportation Development Act (TDA) audit, at an additional cost to the City of $16,500
in FY 2023/24. The Ventura County Transportation Commission is assuming
responsibility for the TDA audits moving forward at no charge to the City.
The Government Finance Officers Association (GFOA) recommends that governmental
entities enter into multi-year agreements when obtaining the services of independent
auditors. Governmental entities should periodically undertake a full-scale competitive
process for the selection of independent auditors, consistent with applicable legal
requirements. This process should actively seek the participation of all qualified firms,
including the current auditors, assuming that the past performance of the current auditors
has proven satisfactory.
A history of the City’s external auditors by fiscal year-end is listed on the following page.
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Page 2
June 30, Audit Firm
2018-2024 Lance, Soll & Lunghard, LLP (LSL)
2012-2017 Rogers, Anderson, Malody & Scott (RAMS)
2007-2011 Teaman, Ramirez & Smith
1999-2006 Vavrinek, Trine, Day & Co.
1992-1998 KPMG
1988-1991 Ernst & Young
1984-1987 Arthur Young
DISCUSSION
On January 10, 2025, staff issued a request for proposal for professional auditing services
for the five fiscal years ended June 30, 2025, through June 30, 2029. The request for
proposal requested firms to cost out the following basic services: a) City’s annual audit
and related reports; b) housing successor’s fund financials; c) housing addendum to
annual progress report; d) single audit and related reports (if applicable); and
e)appropriations limit agreed upon procedures (Gann Limit). In addition, the request for
proposal directed firms to cost out the City’s state controller’s report as an optional
service. The request for proposals closed on February 10, 2025, with the City receiving
four proposals from LSL, The Pun Group, Rogers, Anderson, Malody & Scott (RAMS),
and Vasquez & Company. The audit review team consisting of the Finance Director,
Budget & Finance Manager, and Accountant II reviewed the proposals and conducted
interviews with three of the firms. The cost proposals for the four firms that responded
are listed below:
2024/25 2025/26 2026/27 2027/28 2028/29 Total
Base Cost
LSL 56,389$ 56,389$ 56,389$ 58,089$ 59,832$ 287,088$
Pun Group 61,000 64,050 67,254 70,615 74,147 337,066
RAMS 52,295 52,295 53,875 53,875 55,605 267,945
Vasquez & Company 54,000 56,100 58,300 60,500 62,800 291,700
Option Cost
LSL 4,250$ 4,250$ 4,250$ 4,378$ 4,505$ 21,633$
Pun Group 3,000 3,150 3,308 3,473 3,647 16,578
RAMS 1,400 1,445 1,490 1,535 1,580 7,450
Vasquez & Company 4,000 4,100 4,200 4,300 4,400 21,000
Total Cost
LSL 60,639$ 60,639$ 60,639$ 62,467$ 64,337$ 308,720$
Pun Group 64,000 67,200 70,562 74,088 77,794 353,644
RAMS 53,695 53,740 55,365 55,410 57,185 275,395
Vasquez & Company 58,000 60,200 62,500 64,800 67,200 312,700
After reviewing the cost proposals, the audit review team invited the three lowest bidders
to an oral interview:
1.RAMS
2.LSL
3.Vasquez & Company
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Interviews took place on February 26 & 27, 2025. After the interviews, the audit review
team discussed the proposals and after careful consideration, staff recommends that the
firm Rogers, Anderson, Malody & Scott, LLP (RAMS) be awarded the contract to provide
professional auditing services to the City for the fiscal years ended June 30, 2025, through
June 30, 2029. RAMS, much like the other firms are regionally located and have a robust
team of professionals with over 40 years of public accounting and auditing experience,
specifically focused on governmental entities.
ENVIRONMENTAL DETERMINATION
This action is exempt from the California Environmental Quality Act (CEQA) as it does
not constitute a project, as defined by Section 15378 of the State CEQA Guidelines.
Therefore, no environmental review is required.
FISCAL IMPACT
There will be no fiscal impact in the current year. The firm’s annual total cost will be
included during the budget development for future fiscal years.
COUNCIL GOAL COMPLIANCE
This action does not support a current strategic directive.
STAFF RECOMMENDATION
Award the independent auditing services agreement to Rogers, Anderson, Malody &
Scott, LLP, and authorize the City Manager to execute the agreement, subject to the final
language approval by the City Manager and City Attorney.
Attachment : Agreement for Independent Auditing Services between the City of
Moorpark and Rogers, Anderson, Malody & Scott, LLP
235
PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF MOORPARK
AND ROGERS, ANDERSON, MALODY & SCOTT, LLP, FOR
PROFESSIONAL AUDITING SERVICES
THIS AGREEMENT, executed as of _________________________, is between
the City of Moorpark, a municipal corporation (“City”) and Rogers, Anderson, Malody &
Scott, a Limited Liability Partnership (“Consultant”). In consideration of the mutual
covenants and conditions set forth herein, the parties agree as follows:
WHEREAS, City has the need for professional auditing services; and
WHEREAS, Consultant specializes in providing such services and has the proper
work experience, certifications, and background to carry out the duties involved; and
WHEREAS, Consultant has submitted to City a Proposal dated February 10, 2025,
which is attached hereto as Exhibit C.
NOW, THEREFORE, in consideration of the mutual covenants, benefits, and
premises herein stated, the parties hereto agree as follows:
1.TERM
The term of this Agreement shall be from the date of execution to completion,
unless this Agreement is terminated or suspended pursuant to this Agreement.
2.SCOPE OF SERVICES
City does hereby retain Consultant, as an independent contractor, in a contractual
capacity to provide professional auditing services, as set forth in Exhibit C. In the event
there is a conflict between the provisions of Exhibit C and this Agreement, the language
contained in this Agreement shall take precedence.
Consultant shall perform the tasks described and set forth in Exhibit C Consultant
shall complete the tasks according to the schedule of performance which is also set forth
in Exhibit C.
Compensation for the services to be performed by Consultant shall be in
accordance with Exhibit C. Compensation shall not exceed the rates or total contract
value two-hundred seventy-five thousand three-hundred and ninety five dollars
($275,395) as stated in Exhibit C, without a written Amendment to the Agreement
executed by both parties. Payment by City to Consultant shall be in accordance with the
provisions of this Agreement.
3.PERFORMANCE
Consultant shall at all times faithfully, competently and to the best of their ability,
experience, standard of care, and talent, perform all tasks described herein. Consultant
shall employ, at a minimum, generally accepted standards and practices utilized by
ATTACHMENT
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persons engaged in providing similar services as are required of Consultant hereunder in
meeting its obligations under this Agreement.
4. MANAGEMENT
The individual directly responsible for Consultant’s overall performance of the
Agreement provisions herein above set forth and to serve as principal liaison between
City and Consultant shall be Scott Manno, and no other individual may be substituted
without the prior written approval of the City Manager.
The City’s contact person in charge of administration of this Agreement, and to
serve as principal liaison between Consultant and City, shall be the City Manager or the
City Manager’s designee.
5. PAYMENT
Taxpayer ID or Social Security numbers must be provided by Consultant on an
IRS W-9 form before payments may be made by City to Consultant.
The City agrees to pay Consultant monthly, in accordance with the payment rates
and terms and the schedule of payment as set forth in Exhibit C, based upon actual time
spent on the above tasks. This amount shall not exceed two-hundred seventy-five
thousand three-hundred and ninety five dollars ($275,395) for the total term of the
Agreement unless additional payment is approved as provided in this Agreement.
Consultant shall not be compensated for any services rendered in connection with
its performance of this Agreement, which are in addition to those set forth herein, unless
such additional services and compensation are authorized, in advance, in a written
amendment to this Agreement executed by both parties. The City Manager, if authorized
by City Council, may approve additional work not to exceed ten percent (10%) of the
amount of the Agreement.
Consultant shall submit invoices monthly for actual services performed. Invoices
shall be submitted on or about the first business day of each month, or as soon thereafter
as practical, for services provided in the previous month. Payment shall be made within
thirty (30) days of receipt of each invoice as to all non-disputed fees. Any expense or
reimbursable cost appearing on any invoice shall be accompanied by a receipt or other
documentation subject to approval of the City Manager or the City Manager’s designee.
If the City disputes any of Consultant’s fees or expenses, City shall give written notice to
Consultant within thirty (30) days of receipt of any disputed fees set forth on the invoice.
6. TERMINATION OR SUSPENSION WITHOUT CAUSE
The City may at any time, for any reason, with or without cause, suspend, or
terminate this Agreement, or any portion hereof, by serving upon the Consultant at least
ten (10) days prior written notice. Upon receipt of said notice, the Consultant shall
immediately cease all work under this Agreement, unless the notice provides otherwise.
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If the City suspends or terminates a portion of this Agreement, such suspension or
termination shall not make void or invalidate the remainder of this Agreement.
The Consultant may terminate this Agreement only by providing City with written
notice no less than thirty (30) days in advance of such termination.
In the event this Agreement is terminated or suspended pursuant to this Section,
the City shall pay to Consultant the actual value of the work performed up to the time of
termination or suspension, provided that the work performed is of value to the City. Upon
termination or suspension of the Agreement pursuant to this Section, the Consultant will
submit an invoice to the City pursuant to this Agreement.
7. DEFAULT OF CONSULTANT
The Consultant’s failure to comply with the provisions of this Agreement shall
constitute a default. In the event that Consultant is in default for cause under the terms of
this Agreement, City shall have no obligation or duty to continue compensating Consultant
for any work performed after the date of default and can terminate or suspend this
Agreement immediately by written notice to the Consultant. If such failure by the
Consultant to make progress in the performance of work hereunder arises out of causes
beyond the Consultant’s control, and without fault or negligence of the Consultant, it shall
not be considered a default.
If the City Manager or his/her designee determines that the Consultant is in default
in the performance of any of the terms or conditions of this Agreement, he/she shall cause
to be served upon the Consultant a written notice of the default. The Consultant shall
have thirty (30) days after service upon it of said notice in which to cure the default by
rendering a satisfactory performance. In the event that the Consultant fails to cure its
default within such period of time, the City shall have the right, notwithstanding any other
provision of this Agreement, to terminate this Agreement without further notice and
without prejudice to any other remedy to which it may be entitled at law, in equity or under
this Agreement.
8. LIQUIDATED DAMAGES
There are no liquidated damages under this Agreement.
9. OWNERSHIP OF DOCUMENTS
Consultant shall maintain complete and accurate records with respect to sales,
costs, expenses, receipts, and other such information required by City that relate to the
performance of services under this Agreement. Consultant shall maintain adequate
records of services provided in sufficient detail to permit an evaluation of services. All
such records shall be maintained in accordance with generally accepted accounting
principles and shall be clearly identified and readily accessible. Consultant shall provide
free access to the representatives of City or the City’s designees at reasonable times to
such books and records; shall give the City the right to examine and audit said books and
records; shall permit City to make transcripts therefrom as necessary; and shall allow
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inspection of all work, data, documents, proceedings, and activities related to this
Agreement. Notification of audit shall be provided at least thirty (30) days before any such
audit is conducted. Such records, together with supporting documents, shall be
maintained for a period of three (3) years after receipt of final payment.
Upon completion of, or in the event of termination or suspension without cause of
this Agreement, all original documents, designs, drawings, maps, models, computer files,
surveys, notes, and other documents prepared in the course of providing the services to
be performed pursuant to this Agreement, except those items defined as audit
documentation under professional standards promulgated by the American Institute of
Certified Public Accountants (AICPA), which will be the property of Consultant, shall
become the sole property of the City and may be used, reused, or otherwise disposed of
by the City without the permission of the Consultant. With respect to computer files,
Consultant shall make available to the City, at the Consultant’s office and upon
reasonable written request by the City, the necessary computer software and hardware
for purposes of accessing, compiling, transferring, and printing computer files.
10. INDEMNIFICATION AND HOLD HARMLESS
Indemnity for professional liability: When the law establishes a professional
standard of care for Consultant’s Services, to the fullest extent permitted by law,
Consultant shall indemnify, protect, defend and hold harmless City and any and all of its
officials, employees, and agents (“Indemnified Parties”) from and against any and all
losses, liabilities, damages, costs and expenses, including legal counsels’ fees and costs
to the extent same are caused in whole or in part by any negligent or wrongful act, error
or omission of Consultant, its officers, agents, employees or subconsultants (or any
agency or individual that Consultant shall bear the legal liability thereof) in the
performance of professional services under this Agreement.
Indemnity for other than professional liability: Other than in the performance of
professional services and to the full extent permitted by law, Consultant shall indemnify,
protect, defend and hold harmless City, and any and all of its officials, employees, and
agents from and against any liability (including liability for claims, suits, actions, arbitration
proceedings, administrative proceedings, regulatory proceedings, losses, expenses or
costs of any kind, whether actual, alleged or threatened, including legal counsels’ fees
and costs, court costs, interest, defense costs, and expert witness fees), where the same
arise out of, are a consequence of, or are in any way attributable to, in whole or in part,
the performance of this Agreement by Consultant or by any individual or agency for which
Consultant is legally liable, including but not limited to officers, agents, employees or
subcontractors of Consultant.
Consultant agrees to obtain executed indemnity agreements with provisions
identical to those set forth here in this Section from each and every subcontractor, or any
other person or entity involved by, for, with, or on behalf of Consultant in the performance
of this Agreement. In the event Consultant fails to obtain such indemnity obligations from
others as required here, Consultant agrees to be fully responsible according to the terms
of this Section. Failure of City to monitor compliance with these requirements imposes no
additional obligations on City and will in no way act as a waiver of any rights hereunder.
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This obligation to indemnify and defend City as set forth here is binding on the successors,
assigns, or heirs of Consultant and shall survive the termination of this Agreement or this
Section.
City does not and shall not waive any rights that it may have against Consultant by
reason of this Section, because of the acceptance by City, or the deposit with City, of any
insurance policy or certificate required pursuant to this Agreement. The hold harmless
and indemnification provisions shall apply regardless of whether or not said insurance
policies are determined to be applicable to any losses, liabilities, damages, costs, and
expenses described in this Section.
11. INSURANCE
Consultant shall maintain prior to the beginning of and for the duration of this
Agreement insurance coverage as specified in Exhibit A attached hereto and incorporated
herein by this reference as though set forth in full.
12. INDEPENDENT CONSULTANT
Consultant is and shall at all times remain as to the City a wholly independent
Contractor. The personnel performing the services under this Agreement on behalf of
Consultant shall at all times be under Consultant’s exclusive direction and control. Neither
City nor any of its officers, employees, or agents shall have control over the conduct of
Consultant or any of Consultant’s officers, employees, or agents, except as set forth in
this Agreement. Consultant shall not at any time or in any manner represent that it or any
of its officers, employees, or agents are in any manner officers or employees, or agents
of the City except as set forth in this Agreement. Consultant shall not incur or have the
power to incur any debt, obligation, or liability against City, or bind City in any manner.
No employee benefits shall be available to Consultant in connection with the
performance of this Agreement. Except for the fees paid to Consultant as provided in the
Agreement, City shall not pay salaries, wages, or other compensation to Consultant for
performing services hereunder for City. City shall not be liable for compensation or
indemnification to Consultant for injury or sickness arising out of performing services
hereunder.
13. LEGAL RESPONSIBILITIES
The Consultant shall keep itself informed of local, state, and federal laws and
regulations which in any manner affect those employed by it or in any way affect the
performance of its service pursuant to this Agreement. The Consultant shall at all times
observe and comply with all such laws and regulations, including but not limited to the
Americans with Disabilities Act and Occupational Safety and Health Administration laws
and regulations. The Consultant shall comply with and sign Exhibit B, the Scope of Work
Requirement for Professional Services Agreements Compliance with California
Government Code Section 7550, when applicable. The City, and its officers and
employees, shall not be liable at law or in equity occasioned by failure of the Consultant
to comply with this Section.
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Should the Scope of Services include work that is considered a public work to
which prevailing wages apply, the public work project is subject to compliance monitoring
and enforcement by the California Department of Industrial Relations (DIR). Consultant
agrees to comply with and be bound by all applicable terms, rules and regulations
described in (a) Division 2, Part 7, Chapter 1 (commencing with Section 1720) of the
California Labor Code, including without limitation Labor Code Section 1771 and (b) the
rules and regulations established by the DIR implementing such statutes, as though set
forth in full herein, including any applicable amendments made thereto during the term of
this Agreement. For every subcontractor who will perform work on this project, Consultant
shall be responsible for subcontractor’s compliance with (a) and (b), and Consultant shall
take all necessary actions to ensure subcontractor’s compliance. Labor Code Section
1725.5 requires all contractors and subcontractors to annually register with the DIR before
bidding or performing on any public work contract.
14. ANTI DISCRIMINATION
Neither the Consultant, nor any subconsultant under the Consultant, shall
discriminate in employment of persons upon the work because of race, religious creed,
color, national origin, ancestry, physical disability, mental disability, medical condition,
genetic information, marital status, sex, gender, gender identity, gender expression, age,
sexual orientation, or military and veteran status; or any other basis protected by
applicable federal, state, or local law, except as provided in Section 12940 of the
Government Code. Consultant shall have responsibility for compliance with this Section.
15. UNDUE INFLUENCE
Consultant declares and warrants that no undue influence or pressure is used
against or in concert with any officer or employee of the City in connection with the award,
terms, or implementation of this Agreement, including any method of coercion,
confidential financial arrangement, or financial inducement. No officer or employee of the
City will receive compensation, directly or indirectly from Consultant, or any officer,
employee, or agent of Consultant, in connection with the award of this Agreement or any
work to be conducted as a result of this Agreement. Violation of this Section shall be a
material breach of this Agreement entitling the City to any and all remedies at law or in
equity.
16. NO BENEFIT TO ARISE TO LOCAL EMPLOYEES
No member, officer, or employee of the City, or their designees or agents, and no
public official who exercises authority over or responsibilities with respect to the Services
during his/her tenure or for one (1) year thereafter, shall have any interest, direct or
indirect, in any agreement or sub-agreement, or the proceeds thereof, for work to be
performed in connection with the Services performed under this Agreement.
17. CONFLICT OF INTEREST
Consultant covenants that neither they nor any officer or principal of their firm have
any interests, nor shall they acquire any interest, directly or indirectly, which will conflict
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in any manner or degree with the performance of their services hereunder. Consultant
further covenants that in the performance of this Agreement, they shall employ no person
having such interest as an officer, employee, agent, or subconsultant. Consultant further
covenants that Consultant has not contracted with nor is performing any services directly
or indirectly, with the developer(s) and/or property owner(s) and/or firm(s) and/or
partnership(s) and/or public agency(ies) owning property and/or processing an
entitlement application for property in the City or its Area of Interest, now or within the
past one (1) year, and further covenants and agrees that Consultant and/or its
subconsultants shall provide no service or enter into any contract with any developer(s)
and/or property owner(s) and/or firm(s) and/or partnership(s) and/or public agency(ies)
owning property and/or processing an entitlement application for property in the City or
its Area of Interest, while under contract with the City and for a one (1) year time period
following termination of this Agreement.
18. NOTICE
Any notice to be given pursuant to this Agreement shall be in writing, and all such
notices and any other document to be delivered shall be delivered by personal service or
by deposit in the United States mail, certified or registered, return receipt requested, with
postage prepaid, and addressed to the party for whom intended as follows:
To: City Manager
City of Moorpark
323 Science Drive
Moorpark, CA 93021
To: Scott Manno
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, CA 92408
Either party may, from time to time, by written notice to the other, designate a
different address or contact person, which shall be substituted for the one above
specified. Notices, payments and other documents shall be deemed delivered upon
receipt by personal service or as of the third (3rd) day after deposit in the United States
mail.
19. CHANGE IN NAME
Should a change be contemplated in the name or nature of the Consultant's legal
entity, the Consultant shall first notify the City in order that proper steps may be taken to
have the change reflected in the Agreement documents.
20. ASSIGNMENT
Consultant shall not assign this Agreement or any of the rights, duties, or
obligations hereunder. It is understood and acknowledged by the parties that Consultant
is uniquely qualified to perform the services provided for in this Agreement.
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21. LICENSES
At all times during the term of this Agreement, Consultant shall have in full force
and effect, all licenses required of it by law for the performance of the services in this
Agreement.
22. VENUE AND GOVERNING LAW
This Agreement is made, entered into, and executed in Ventura County, California,
and any action filed in any court or for arbitration for the interpretation, enforcement or
other action of the terms, conditions, or covenants referred to herein shall be filed in the
applicable court in Ventura County, California. The City and Consultant understand and
agree that the laws of the state of California shall govern the rights, obligations, duties,
and liabilities of the parties to this Agreement and also govern the interpretation of this
Agreement.
23. COST RECOVERY
In the event any action, suit or proceeding is brought for the enforcement of, or the
declaration of any right or obligation pursuant to this Agreement or as a result of any
alleged breach of any provision of this Agreement, the prevailing party shall be entitled to
recover its costs and expenses, including attorneys’ fees, from the losing party, and any
judgment or decree rendered in such a proceeding shall include an award thereof.
24. ENTIRE AGREEMENT
This Agreement and the Exhibits attached hereto contain the entire understanding
between the parties relating to the obligations of the parties described in this Agreement.
All prior or contemporaneous agreements, understandings, representations, and
statements, oral or written, are merged into this Agreement and shall be of no further
force or effect. Each party is entering into this Agreement based solely upon the
representations set forth herein and upon each party’s own independent investigation of
any and all facts such party deems material.
25. CAPTIONS OR HEADINGS
The captions and headings of the various Articles, Paragraphs, and Exhibits of this
Agreement are for convenience and identification only and shall not be deemed to limit
or define the content of the respective Articles, Paragraphs, and Exhibits hereof.
26. AMENDMENTS
Any amendment, modification, or variation from the terms of this Agreement shall
be in writing and shall be effective only upon approval by both parties to this Agreement.
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27. PRECEDENCE
In the event of conflict, the requirements of the City’s Request for Proposal, if any,
and this Agreement shall take precedence over those contained in the Consultant’s
Proposal.
28. INTERPRETATION OF AGREEMENT
Should interpretation of this Agreement, or any portion thereof, be necessary, it is
deemed that this Agreement was prepared by the parties jointly and equally, and shall
not be interpreted against either party on the ground that the party prepared the
Agreement or caused it to be prepared.
29. WAIVER
No waiver of any provision of this Agreement shall be deemed, or shall constitute,
a waiver of any other provision, whether or not similar, nor shall any such waiver constitute
a continuing or subsequent waiver of the same provision. No waiver shall be binding
unless executed in writing by the party making the waiver.
30. AUTHORITY TO EXECUTE
The person or persons executing this Agreement on behalf of the Consultant
warrants and represents that he/she has the authority to execute this Agreement on
behalf of the Consultant and has the authority to bind Consultant to the performance of
obligations hereunder.
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed the day and year first above written.
CITY OF MOORPARK ROGERS, ANDERSON, MALODY &
SCOTT LLP
__________________________________ __________________________________
Troy Brown, City Manager Scott Manno, CPA, CGMA, Partner
Attest:
__________________________________
Ky Spangler, City Clerk
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Exhibit A
INSURANCE REQUIREMENTS
Prior to the beginning of and throughout the duration of Work, Consultant will maintain
insurance in conformance with the requirements set forth below. Consultant will use
existing coverage to comply with these requirements. If that existing coverage does not
meet requirements set forth here, Consultant agrees to amend, supplement, or endorse
the existing coverage to do so. Consultant acknowledges that the insurance coverage
and policy limits set forth in this section constitute the minimum amount of coverage
required. Any insurance proceeds available to the City in excess of the limits and
coverage required in this Agreement and which is applicable to a given loss, will be
available to the City.
Consultant shall provide the following types and amounts of insurance:
Type of Insurance Limits
Commercial General Liability $1,000,000 / $2,000,000 Aggregate
Business Automobile Liability $1,000,000
Workers’ Compensation Statutory Requirements
Professional Liability $1,000,000
Insurance Rating. Insurance procured pursuant to these requirements shall be written by
insurers that are authorized carriers in the State of California and with an A.M. Best rating
of A- or better and a minimum financial size category class VII.
Commercial General Liability Insurance using Insurance Services Office (ISO)
“Commercial General Liability” policy form CG 00 01 or the exact equivalent. Defense
costs must be paid in addition to limits. There shall be no cross liability exclusion for claims
or suits by one insured against another. Limits are subject to review but in no event less
than $1,000,000 per occurrence for all covered losses and no less than $2,000,000
general aggregate.
Business Automobile Insurance coverage on ISO Business Auto Coverage form CA
00 01 10 13 including symbol 1 (Any Auto) or the exact equivalent. Limits are subject to
review, but in no event to be less than $1,000,000 combined single limit per accident. If
Consultant owns no vehicles, this requirement may be satisfied by a non-owned auto
endorsement to the general liability policy described above. If Consultant or Consultant’s
employees will use personal autos in any way on this project, Consultant shall provide
evidence of personal auto liability for each such person.
Workers’ Compensation on a state-approved policy form providing statutory benefits as
required by law with employer’s liability limits no less than $1,000,000 per accident or
disease. Such insurance must include a waiver of subrogation endorsement in favor
of the City, its officers, employees, agents, and volunteers.
245
Rev. 12/15/2023 Page 11 of 15
Professional Liability (Errors and Omissions) Insurance as appropriate shall be
written on a policy form coverage specifically designed to protect against acts, errors or
omissions of the Consultant and “Covered Professional Services” as designated in the
policy must specifically include work performed under this Agreement. The policy limit
shall be no less than $1,000,000 per claim and in the aggregate. The policy must “pay on
behalf of” the insured and must include a provision establishing the insurer’s duty to
defend. The policy retroactive date shall be on or before the effective date of this
Agreement.
Excess or Umbrella Liability Insurance (Over Primary) if used to meet limit
requirements, shall provide coverage at least as broad as specified for the underlying
coverages. Coverage shall be provided on a “pay on behalf” basis, with defense costs
payable in addition to policy limits. Policy shall contain a provision obligating insurer at
the time insured’s liability is determined, not requiring actual payment by the insured first.
There shall be no cross liability exclusion precluding coverage for claims or suits by one
insured against another. Coverage shall be applicable to the City for injury to employees
of Consultant, subconsultants, or others involved in the Work. The scope of coverage
provided is subject to approval by the City following receipt of proof of insurance as
required herein. Limits are subject to review but in no event less than $2,000,000
aggregate.
General conditions pertaining to provision of insurance coverage by Consultant.
Consultant and the City agree to the following with respect to insurance provided by
Consultant:
1. Consultant agrees to have its insurer endorse the third party general liability
coverage required herein to include as additional insureds the City, its officials,
employees, agents, and volunteers, using standard ISO endorsement CG 2010
and CG 2037, or equivalent, with edition acceptable to the City. Consultant also
agrees to require all contractors and subcontractors to do likewise.
2. No liability insurance coverage provided to comply with this Agreement shall
prohibit Consultant, or Consultant’s employees, or agents, from waiving the right
to subrogation prior to a loss. Consultant agrees to waive subrogation rights
against the City regardless of the applicability of any insurance proceeds, and to
require all contractors and subcontractors to do likewise.
3. All insurance coverage and limits provided by Contractor and available or
applicable to this Agreement are intended to apply to the full extent of the policies.
Nothing contained in this Agreement or any other agreement relating to the City or
its operation limits the application of such insurance coverage.
4. None of the coverages required herein will be in compliance with these
requirements if they include limiting endorsement of any kind that has not been
first submitted to the City and approved in writing.
246
Rev. 12/15/2023 Page 12 of 15
5. No liability policy shall contain any provision or definition that would serve to
eliminate so-called “third party action over” claims, including any exclusion for
bodily injury to an employee of the insured or of any contractor or subcontractor.
6. All coverage types and limits required are subject to approval, modification, and
additional requirements by the City, as the need arises. Consultant shall not make
any reductions in scope of coverage (e.g., elimination of contractual liability or
reduction of discovery period) that may affect the City’s protection without the
City’s prior written consent.
7. Proof of compliance with these insurance requirements, consisting of certificates
of insurance evidencing all of the coverages required and an additional insured
endorsement to Consultant’s general liability policy, shall be delivered to city at or
prior to the execution of this Agreement. In the event such proof of any insurance
is not delivered as required, or in the event such insurance is canceled or reduced
at any time and no replacement coverage is provided, the City has the right, but
not the duty, to obtain any insurance it deems necessary to protect its interests
under this or any other Agreement and to pay the premium. Any premium so paid
by the City shall be charged to and promptly paid by Consultant or deducted from
sums due Consultant, at the City’s option.
8. Certificate(s) are to reflect that the insurer will provide thirty (30) days notice to the
City of any cancellation or reduction of coverage. Consultant agrees to require its
insurer to modify such certificates to delete any exculpatory wording stating that
failure of the insurer to mail written notice of cancellation or reduction of coverage
imposes no obligation, or that any party will “endeavor” (as opposed to being
required) to comply with the requirements of the certificate.
9. It is acknowledged by the parties of this Agreement that all insurance coverage
required to be provided by Consultant or any subcontractor, is intended to apply
first and on a primary and non-contributing basis in relation to any other
insurance or self-insurance available to the City.
10. Consultant agrees to ensure that subcontractors, and any other party involved with
the Work who is brought onto or involved in the Work by Consultant, provide the
same minimum insurance required of Consultant. Consultant agrees to monitor
and review all such coverage and assumes all responsibility for ensuring that such
coverage is provided in conformity with the requirements of this section. Consultant
agrees that upon request, all agreements with subcontractors and others engaged
in the Work will be submitted to the City for review.
11. Consultant agrees not to self-insure or to use any self-insured retentions or
deductibles on any portion of the insurance required herein and further agrees that
it will not allow any contractor, subcontractor, Architect, Engineer, or other entity
or person in any way involved in the performance of Work contemplated by this
Agreement to self-insure its obligations to the City. If Consultant’s existing
coverage includes a deductible or self-insured retention, the deductible or self-
insured retention must be declared to the City. At that time, the City shall review
247
Rev. 12/15/2023 Page 13 of 15
options with the Consultant, which may include reduction or elimination of the
deductible or self-insured retention, substitution of other coverage, or other
solutions.
12. The City reserves the right at any time during the term of the Agreement to change
the amounts and types of insurance required by giving the Consultant ninety (90)
days advance written notice of such change. If such change results in substantial
additional cost to the Consultant, the City will negotiate additional compensation
proportional to the increased benefit to the City.
13. For purposes of applying insurance coverage only, this Agreement will be deemed
to have been executed immediately upon any party hereto taking any steps that
can be deemed to be in furtherance of or towards performance of this Agreement.
14. Consultant acknowledges and agrees that any actual or alleged failure on the part
of the City to inform Consultant of non-compliance with an insurance requirement
in no way imposes any additional obligations to the City nor does it waive any rights
hereunder in this or any other regard.
15. Consultant will renew the required coverage annually as long as the City, or its
employees or agents face an exposure from operations of any type pursuant to
this Agreement. This obligation applies whether or not the Agreement is canceled
or terminated for any reason. Termination of this obligation is not effective until the
City executes a written statement to that effect.
16. Consultant shall provide proof that policies of insurance required herein expiring
during the term of this Agreement have been renewed or replaced with other
policies providing at least the same coverage. Proof that such coverage has been
ordered shall be submitted prior to expiration. A coverage binder or letter from
Consultant’s insurance agent to this effect is acceptable. A certificate of insurance
and/or additional insured endorsement as required in these specifications
applicable to the renewing or new coverage must be provided to the City within
five days of the expiration of coverage.
17. The provisions of any Workers’ Compensation or similar act will not limit the
obligations of Consultant under this Agreement. Consultant expressly agrees not
to use any statutory immunity defenses under such laws with respect to the City,
its employees, officials and agents.
18. Requirements of specific coverage features or limits contained in this section are
not intended as limitations on coverage, limits, or other requirements nor as a
waiver of any coverage normally provided by any given policy. Specific reference
to a given coverage feature is for purposes of clarification only as it pertains to a
given issue, and is not intended by any party or insured to be limiting or all-
inclusive.
248
Rev. 12/15/2023 Page 14 of 15
19. These insurance requirements are intended to be separate and distinct from any
other provision in this Agreement and are intended by the parties here to be
interpreted as such.
20. The requirements in this section supersede all other sections and provisions of this
Agreement to the extent that any other section or provision conflicts or impairs the
provisions of this section.
21. Consultant agrees to be responsible for ensuring that no contract used by any
party involved in any way with the Work reserves the right to charge the City or
Consultant for the cost of additional insurance coverage required by this
Agreement. Any such provisions are to be deleted with reference to the City. It is
not the intent of the City to reimburse any third party for the cost of complying with
these requirements. There shall be no recourse against the City for payment of
premiums or other amounts with respect thereto.
22. Consultant agrees to provide immediate notice to City of any claim or loss against
Consultant arising out of the work performed under this Agreement. The City
assumes no obligation or liability by such notice, but has the right (but not the duty)
to monitor the handling of any such claim or claims if they are likely to involve the
City.
249
Rev. 12/15/2023 Page 15 of 15
Exhibit B
CITY OF MOORPARK
Scope of Work Requirement for Professional Services Agreements
Compliance with California Government Code § 7550
Consultant shall sign and include this page in any document or written reports prepared by
Consultant for the City of Moorpark (City) to which California Government Code § 7550
(Government Code § 7550) applies. Government Code §7550 reads:
“(a) Any document or written report prepared for or under the direction of a state
or local agency, that is prepared in whole or in part by nonemployees of the
agency, shall contain the numbers and dollar amounts of all contracts and
subcontracts relating to the preparation of the document or written report; if the
total cost for the work performed by nonemployees of the agency exceeds five
thousand dollars ($5,000). The contract and subcontract numbers and dollar
amounts shall be contained in a separate section of the document or written report.
(b) When multiple documents or written reports are the subject or product of the
contract, the disclosure section may also contain a statement indicating that the
total contract amount represents compensation for multiple documents or written
reports.”
For all Professional Services Agreement with a total dollar value in excess of $5,000, a signed
and completed copy of this form must be attached to all documents or completed reports
submitted to the City pursuant to the Scope of Work.
Does the dollar value of this Professional Services Agreement exceed $5,000?
X Yes No
If yes, then the following information must be provided in compliance with
Government Code § 7550:
1. Dollar amount of Agreement/Contract: $ 275,395
2. Dollar amount of Subcontract: $
3. Does the total contract amount represent compensation for multiple
documents or written reports? X Yes No
I have read the foregoing Code section and will comply with Government Code §7550.
__________________________________
______________________
Signature, Title Date
250
EXHIBIT C
---
111111 ■ FEBRUARY 10, 2025
CITY OF MOORPARK
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
FOR THE FISCAL YEARS ENDING JUNE 30 , 2025 THROUGH 2029
CONTACT PERSONS:
SCOTT MANNO, CPA, CGMA
smanno@ramscpa.net
BRIANNA SCHULTZ, CPA, CGMA
bschultz@ramscpa .net
909.889.0871
PREPARED BY
ROGERS ANDERSON MALODY & SCOTT, LLP
735 E Carnegie Drive , Suite 100
San Bernardino, CA 92408
LICENSE #2596
FEIN 95-2662063
251
City of Moorpark
Proposal for Professional Auditing Services
Table of Contents
Page
Transmittal letter .................................................................................................................................. i
License to practice in California ......................................................................................................... 1
Independence ....................................................................................................................................... 1
Firm qualifications and experience .................................................................................................... 1
About our firm
Range of services
Governmental Audit Quality Center
Housing Authority and Successor Agency experience
Single audit experience
ACFR preparation
Engagement quality control
Equal opportunity employer
Disciplinary action
Ex ternal quality control revie w
Partner, supervisory, and s taff qualifica tions and experience ......................................................... 5
Quality of service and engagement team
Partner and supervisory staff involvement
Staff continuity
Continuing professional education
Assigned personnel
Engagement team resumes
Similar engagemen ts with other govern m en t agencies .................................................................... 13
Specific audit approach ........................................................................................................................ 15
Services to be provided
Engagement approach
Audit approach and proposed audit segmentation
Level of staff and approximate number of hours assigned to each segment
Sample sizes (including for compliance testing)
Intelligent audit technology
Analytical procedures
Auditing in a remote environment
Commitment to clien t collaboration
Proposed audit tim ing
Anticipa ted potential audit p roblems .................................................................................................. 23
Governmental Accounting Standards Board Statements (GASB) implementation
Condition of records
Software conversion/change
Cost proposal ........................................................................................................................................ 25
Attachment A: Municipal clien ts
Attachment B: Addendum No. 1 acknowled g men t
252
111111111
CERT IF IED PUBLIC ACCOUNTANTS
City of Moorpark
Attn: City Clerk
323 Science Drive
Moorpark , CA 93021
February 10 , 2025
We are pleased to respond , on behalf of Rogers , Anderson , Malody & Scott, LLP (RAMS), to your request
for a proposal regarding professional auditing services . As a recognized industry leader and innovator for
over 77 years , our goal has been to provide honest , high-quality , and objective results to all our clients,
including governmental organizations such as yours . This dedication has fueled our firm 's tremendous
organic growth while ensuring personalized , client-focused services , with some clients being with us for
over 25 years.
At RAMS , we are committed to achieving the highest quality audit in the most effective manner possible.
We understand the complexities of performing governmental audits , which is why we have a dedicated
team of auditors with specialized knowledge and experience to ensure our audits are planned and executed
efficiently and effectively , providing you with the highest quality services .
We understand that the City of Moorpark (the City) will review other proposals during this process , but we
believe that RAMS is the exceptional choice for your audit for the following reasons :
Reputation : We have an established reputation in the governmental and not-for-profit accounting and
auditing community for providing excellent , timely service with high-quality reporting .
Advanced Tools: We utilize Teammate Analytics, a suite of over 200 Computer Aided Audit Tools
(CAA Ts), empowering our audit teams to perform powerful data analysis that enhances our substantive
audit procedures and helps identify transactions or amounts indicative of potential fraud .
Risk-Based Approach: Our intelligent , risk-based audit allows us to focus on key audit areas ,
increasing efficiency and resulting in a higher quality audit at a reasonable fee .
Experience: We currently provide auditing services to over 80 governmental agencies and not-for-
profit organizations, including over 30 cities with enterprise activities and over 35 special districts .
Remote Capabilities : We have developed a comprehensive remote working environment for our
audits . All our staff are equipped to work remotely effectively and efficiently , ensuring a quality audit.
Commitment to Deadlines : We are committed to meeting all reporting/auditing deadlines , resolving
any issues encountered during your audit , and providing you with quality audit services .
Minimizing Stress : We understand the audit process can be stressful for you and your staff. We strive
to make the audit process as trouble-free as possible by comprehensively planning and utilizing our
staff and audit technologies efficiently and effectively while minimizing disruptions and
miscommunications .
Personable Team: Our audit team members are personable and easy to work with, yet focused on
the audit. Through open and responsive communication , we aim to minimize operational distractions
for your staff while maximizing quality service .
Quality Control : We have an extensive internal quality control review process to ensure your financial
reports meet the highest standards . Each report prepared by the engagement team is reviewed by the
engagement manager, and thoroughly examined by two partners and at least one professional
proofreader.
-i-
Tel. 909-889-0871 I www.ramscpa .net I 735 E. Carnegie D r. Suite 100, San Bernardino, CA 92408 253
Award-Winning Assistance : We have assisted many clients with the preparation of their Annual
Comprehensive Financial Reports . All our clients who submitted reports for GFOA award have received
them . Our part icipation as a GFOA reviewer also indirectly benefits our clients in the quality review
process .
Value for Investment: Our fee estimate provides a fair and reasonable investment , commensurate
with the level of service provided and the experience of the audit team members . While we may not be
the lowest bidder , our focus is on delivering the best value and high-quality services , pricing our
engagements accordingly .
Local Presence : As a Southern California firm , our employees live , work , and shop in the region ,
allowing local cities to benefit from our sales and property ta xes.
Our proposal is prepared clearly , concisely , and in accordance with the request for proposal. We believe
our firm , staff , and reputation as a leader in governmental auditing exceed the need for the typical excessive
information found in other proposals .
Rogers , Anderson , Malody & Scott , LLP is properly licensed to practice in California , including all the
professional staff assigned to this engagement. Mrs . Schultz , Partner and Mr. Manno , Partner , are
authorized to represent the firm , submit the bid , and sign a contract with the City. They are located at 735
E. Carnegie Dr ive , Suite 100 San Bernardino , CA 92408 , 909 .889 .087. We understand the work to be
done as listed in the sect ion of this proposal tit led "Services to be Provided ," and we are committed to
meeting any agreed-upon time frames .
Thank you for the opportunity to present our proposal to the City . We are committed to exceeding you r
expectations of an auditor and believe this proposal provides you with comprehensive informat ion about
our firm , service team members , and our customized audit approach . We look forward to establishing a
long and mutually beneficial relationship with the City . Please feel free to contact us if you have any
quest ions regarding this proposal.
Respectfully yours ,
ROGERS, ANDERSON, MALODY & SCOTT, LLP
Scott Manno , CPA , CGMA
Partner
-ii-
254
I
I
City of Moorpark
Proposal for Professional Auditing Services
License to practice in California
Rogers , Anderson, Malady & Scott , LLP is licensed to practice in the State of California . Our key professional
staff, which includes the partners , managers , and supervisors , are all certified public accountants licensed to
practice in the State of California and follow all applicable Board of Accountancy standards .
Independence
Rogers , Anderson , Malady & Scott , LLP is independent of the City and any component units , as defined by
general standard number two of the generally accepted auditing standards , and by the second general
standard for government auditing in the U.S. Government Accountability Office 's Government Auditing
Standards .
Firm qualifications and experience
About our firm
We are a local firm , established in 1948 , located at 735 E. Carnegie Drive , Suite 100 , San Bernardino ,
California . As a comprehensive accounting firm , we offer a full spectrum of services . With over 75 years of
public practice experience , we are one of the oldest , most trusted , and respected CPA firms in Southern
California , specializing in auditing , accounting , and management advisory services for governmental agencies
and not-for-profit organizations . Annually , we dedicate over eighteen thousand hours to our audit practice ,
encompassing cities , redevelopment successor agencies , water districts , other special districts , not-for-profit
corporations , and joint power authorities. Our focus on government accounting and auditing is a primary
commitment , ensuring we del iver top-quality serv ices to local governments .
We recognize the importance of engaging auditors with a deep understanding of the complex and ever-
evolving accounting and compliance issues that governments face today . Our firm boasts a rich history in
governmental accounting and auditing , equipping us with invaluable experience , in-depth knowledge , and the
technical expertise necessary to conduct high-qua lity governmental audits. This expertise enables us to
provide exceptional service and effective solutions at competitive fees , reflecting our value to clients.
Furthermore , our active participation in various industry associations ensures we stay updated on the latest
issues in governmental accounting , auditing , and operations. We promptly share any valuable insights with
our clients to enhance their benefit.
Ou r firm has a total staff of fifty-four people , which includes si xteen certified public accountants . The staff
consists of six partners , six managers , six teen supervisors/senior accountants , twenty-two staff accountants ,
and four support staff. The audit staff consists of th irty-five members who devote over 80 % of their time to
municipal engagements . The engagement team assigned to the City 's engagement will consist of the following
full-time staff: one audit partner , one audit manager , one audit supervisor/senior , and two to three staff
auditors. All personnel are out of our San Bernardino office .
.. AICPA
GAQ C M ember
IDF.alllBJ
-1-255
City of Moorpark
Proposal for Professional Auditing Services
Firm qualifications and experience (continued)
Range of services
In addition to auditing services for governmental entities, our firm offers a wide range of other services ,
including :
• SB 341 compliance (Successor Agencies)
• Internal control agreed-upon procedures
• Finance director and accounting support services
• Studies and evaluations of financial condition and fiscal policies
• Transient Occupancy Tax agreed-upon procedures
• Franchise (refuse , cable) agreed-upon procedures
• Development and review of accounting policies and procedures
• Cash management studies
• Assistance with financing and public bond offerings
• Support with franchise agreements (ambulance , cable , television , refuse , etc .)
Additionally , we provide accounting , auditing , attest , and consulting services to both for-profit and not-for-
profit entities . Our services also include tax preparation and consulting for individuals , corporations, and
partnerships. We offer complimentary tax consultation services to our municipal audit clients.
Governmental Audit Quality Center
As a member of the American Institute of CPAs Governmental Audit Quality Center (GAQC), we at RAMS are
dedicated to maintaining the highest quality standards. Our commitment to the GAQC membership
requirements includes designating a partner responsible for the quality of our governmental audit practice ,
establishing rigorous quality control programs, conducting annual internal inspections, and publicly sharing
our peer review report findings. Our goal is to continually enhance our quality initiatives to provide the highest
quality audit services possible.
Being a part of the GAQC also grants us access to comprehensive resources that further improve the quality
of your audit. Our membership ensures we receive timely information on technical, legislative , and regulatory
matters , which we apply to your audit to ensure compliance with current standards and regulatory changes ,
benefiting our clients.
Housing Authority and Successor Agency experience
Over the past five fiscal years , the firm has audited the Housing Authorities and Successor Agencies for the
following entities:
City of South Pasadena
City of Thousand Oaks
City of San Marcos
City of Claremont
City of El Cajon
City of Sierra Madre
·~AICPA
GAQC Member
City of San Bernardino
City of Hawthorne
City of San Jacinto
City of Twentynine Palms
City of La Mesa
Town of Yucca Valley
-2-
mmmm
256
City of Moorpark
Proposal for Professional Auditing Services
Firm qualifications and experience (continued)
Single audit experience
Many of our municipal clients , as well as other governmental and not-for-profit clients , require audits in
accordance with Uniform Guidance . Recently , we have conducted single audits for numerous entities .
Our specialized Single Audits Team is led by Partners and Managers who hold Intermediate and Advanced
Single Audit Certifications from the AICPA, ensuring a successful and thorough engagement.
ACFR preparation
We have extensive experience in preparing Annual Comprehensive Financial Reports (ACFR). For the past
several years , our team prepared over between 20-30 ACFRs per year , with each entity receiving the
Certificate of Achievement for Excellence in Financial Reporting from the GFOA. Additionally , we have
assisted many cities and special districts in developing their first-year reports for submission . Four of our audit
partners and five of our managers/supervisory staff serve as technical reviewers for the GFOA award program .
We ensure all ACFRs comply with the GFOA certificate program checklist and address any prior year
comments to guarantee thorough and compliant reports.
Engagement quality control
Our internal quality control review process ensures your audit meets the highest standards . Financial reports
prepared by a senior member of the engagement team undergo multiple levels of review: first by the
engagement manager/supervisor, followed by the engagement partner, and finally a technical review by the
engagement Quality Control partner. Additionally , all reports are proofread by at least one professional staff
member . All audit workpapers are reviewed by the in-charge auditor and the partner in charge of the
engagement.
Equal opportunity employer
Our firm is an equal opportunity employer committed to providing employment opportunities to all qualified
individuals , regardless of race, color, sex , religion , national origin , or disability . Our diverse staff represents a
wide range of cultures and ethnic backgrounds. We offer advancement opportunities based on ability , skill ,
and desire to progress within the firm.
Disciplinary action
Our firm has a spotless record with no disciplinary actions taken or pending against it by state regulatory
bodies or professional organizations. Additionally, there has never been any pending or settled litigation, nor
any civil or criminal investigations. We are also not aware of any federal or state desk reviews or field reviews
of our audits in the last three years .
Our firm has no record of substandard work.
In addition to external quality control reviews, our firm conducts annual in-house monitoring procedures that
mirror the external peer review processes, ensuring ongoing compliance and quality in our audit and attest
engagements .
·~AICPA
GAQC M e mber
mm111m
-3-257
City of Moorpark
Proposal for Professional Auditing Services
Firm qualifications and experience (continued)
Ex ternal quality control review
As a member of the
AICPA Private
Companies Practice
Section , our firm has
actively participated in the
"Peer Review " program
since 1993. Every three
years , an independent
firm of certified publ ic
accountants conducts an
external review of our
firm . This partic ipation
ensures that our
engagements , firm
policies , and audit
procedures consistently
meet the standards set by
the AICPA , the Yellow
Book , and the California
State Board of
Accountancy. Notably ,
throughout our
participation in this
program , our firm has
consistently received
pass ratings from the peer
reviewers.
During each peer review ,
an independent firm
assesses our policies and
procedures and inspects
a representative sample
of engagement
workpapers and reports ,
including those related to
governmental entities and
engagements subject to
the Uniform Guidance .
For the year ended
November 30 , 2020 , our
firm received a pass
rating. This rating
Grant Bennett Associates
A PROf:CSSIONAl CORPORATION
Report on 11w Firm•s Syu.m of Qu•li ty Control
Aug ust 26, lm4
Q5ib Prooo Member of V, AlliottGlobalAlliancif
To !Rogers. AnC::erso n. Ma locy & Scort llP and e !Peer eview Comm inll of me Ca lifornia So.c:iety of CPAs:
We hdv@ re•,ieiNed t h@ syst@m af <;ual.ti'J central or th@ accooming and dud.1 i.ng practice of Rog~ Ande"°n, Malody & Sco·rt,. UP
(trle fiM'I} i:n eff-ea o r the year ,e n~.e-d No,,.e mt:,e, lO, 2023. Ow peer reviewwa:s conCuct.ed in aa:omana with t he St andards for
P.edorming and FLeportng on P,e,M Reviews esta ishe-d by the Peer !Review Board ot the Amencan Institute of Cenifl"d Pu hiic
Accoo:n!2nts (Sunc!ards).
A sum mary 0: the naru re, objectives. scope, limitat ions ot. and i;,r.xedu:res performed in a S~ iReoliew as C-esaibed in the
SnndarCs mz.t be fuund at www.a iq:,a.org/p:rsummar/. Tl.e st:m,in:Jty al'SO in.du des an e:qJl.ination of Ott en,g ageml!flt .s identified as
oot IP ~ a ~epart!!d in co nform :t/ w t h a11;:i l '.cable p:-cfi!'ssio n.a l s:tand,HdS. if any, are eva luated by a peer re-liew~ o d~ITI'U'l e
a peer re-tiew rat s ng..
firm••~
rine f rm is f"e'S;Jo nsi.bl~ fur d..es.~ning and comptrng ·~h a syst em quarrry control t o p rO\lide Ube ti;rm 1,rth re.ason.a b lo!! assoraooe
of ~·rfarming and lfepol'ti™J in coo ·ormity wit h th~ r-?qu irenenG of -apolica b le P"a-f~sionat u-andards n al! ma:teria ! respects. fh.e
rm is also r~onsb..\e for ~lu ating ilct-Ons prG'T.frtly r~ate .engage:ment:s d~ as ~at performed o;r r-eµorted on in
co.nf'Q:l'Tflity witn the r,:quirertl<E'nts of professiona. sundarc:'~ ·H!'len apprCjpda'te,. ,md fo r rem«!idtinig «eaknesses in '.ts S'ySte m ot
qUJ jity CO!l?1ail,. "f d"'t,
Our re:s;ionsi!lili:'/ is 10.e,q,ress an o,pi:nion o.n the d~n oi a.nd oom,ol ance wi th the firn's sys1cm ot qu.il.lrty conttr cl !based on our
'ff!l/lf!W,
Requind Selections olnd Considentions
iEngagemenrsselected fur r@Yi-ew inclu ded enga~~ !l~ u.nda Govemmem Audif.ng S:cr1daR!s~ indu d·ng a oomphanO!
au<i't underdleSin,gl;? i\.yd;t,',ct and an aud;tcf an em~ t,.,JM!lit plan.
ks a p art of our pffr r:'f!IIY!W~ wa cons:-.dered revi e'h'S by regulatQl"f .e nti:iej, as commu nicat @d lb_'/ me fi rm. if appfica'h le.. in detem,ini:ng
t he naru re and .er..cnt of our p roc.edur,es.,
Opinion
~n o ur opinion. the sy.rui,m of q ual.:ty comrol for the aoce1.:1nting and .:1u d:ti:ng p ractice of ~en. Ander:soo,. IV.a lody &. Scott. U!P in
effect fa, the~•' ended N°'""'°"' 30. 2()23. lus o su<..ab>/ des'.g ned and co mp lied "Ntll ;o ll"""ioe .,,_ €rm with reasona!Jle
asStJ ranu ot periorni"9 and re.p orting ·n conformt'/ w th awl.cable p,afo2SSionaJ Y..arniard s in ala m ateria'I resi;eas.. Firms can
,eo ,iv, a rat ing of pas-r. p= Nith deficiency(ies) o r fai( Rogers. Anderson. Malod1 & Scott. U.P ll»<<e<eived a peer re,,iew ra ng ol
GRANi BENNETT ASSOOIATES
A PROFESSIO HAI. OORPORA TllON
Certified l'ublic Aarun-..mts
0850 Go ld Center Drive, Su ite 260
Rancho Cordova, CA 956 70
916 /922-5 109 FAX 9 16/64 1-5200
Princev ille, HI
888/763-7323 • wv..w~bacpa.a:m rogeihet ti One. Gt.antSeflniett Ass.oa.ne-s u c1 Membef ofrhe AltlottGJd:ut .Aftianceof ind~Mtprofess«::>n.tl lirms..
indicates that our auditing practices are suitably designed and complied with , providing reasonable assurance
of performing and reporting in accordance with applicable standards . The results affirm that our custom audit
approach and procedures are technically sound and compliant with all relevant standards .
·~AICPA
GAQ C Me m ber
IDF.IIIIIJ
-4-258
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience
Quality of service and engagement team
The quality of service you receive hinges on the capabilities of the individuals assigned to your engagement
and how effectively these personnel resources are organized. Our professionals are highly trained ,
knowledgeable , and have a deep understanding of the environment in which governmental and not-for-profit
entities operate. This expertise is crucial for providing the City with an effective and efficient audit.
Our engagement team brings significant experience and a practical understanding of governmental
accounting and auditing , combined with a broad business perspective. Each member has access to a wide
range of technical resources and knowledge bases , enabling them to offer practical observations and effective
solutions to the City .
Partner and supervisory staff involvement
Our partners and supervisory staff are actively and continuously involved in all aspects of their engagements.
We believe that their involvement is a key aspect of the overall audit process . This includes being on -site for
interim and year-end fieldwork , ensuring a proper , efficient, and effective audit with minimal disruption to your
staff. The time spent on-site by partners and supervisory staff allows them to understand the City 's accounting
processes and procedures thoroughly . This understanding helps in evaluating and developing opportunities
for efficiency and offering practical advice to improve your accounting processes and procedures .
All professionals on this engagement have extensive experience with audits similar to the City 's, eliminating
the need for the City to train our team.
Staff continuity
Maintaining continuity of audit staff is a principal concern for our firm . To retain our staff, we offer competitive
wages , advancement opportunities , generous medical packages , a retirement plan , bonus opportunities , and
educational benefits . While we strive for continuity , we acknowledge that staff changes may occur. We plan
to provide consistent staff year to year, which is in the best interest of both the City and our firm. Continuity
ensures an orderly , efficient , and less disruptive audit experience . In case of staff changes , principal
supervisory and management staff , including engagement partners , managers , other supervisory staff, and
specialists , may be replaced if they leave the firm or are promoted. However, the City reserves the right to
accept or reject replacements .
Due to the significant involvement of our partners in all engagements , any staff transition would have a minimal
impact on audit efficiency and effectiveness in subsequent years .
Continuing professional education
Our auditor specialists stay current in this technical practice area by adhering to , and typically exceeding , the
continuing professional education requirements of Government Auditing Standards and the State Board of
Accountancy guidelines . All professionals at our firm participate in continuing professional education (CPE)
programs sponsored by various organizations , including the Government Finance Officers Association, the
American Institute of Certified Public Accountants , the California State Society of Certified Public Accountants,
the California Society of Municipal Finance Officers, and the Association of Government Accountants. These
programs ensure our clients are serviced by the best-trained and most proficient government auditors and
accountants available . We also provide in-house training conducted by our partners and senior staff using
published resources . All staff are required to attend fraud and ethics training . Our goal is to provide
professional staff with continuing education that exceeds the minimum standard of 80 hours over two years .
·~AICPA
GAQCMember
IDFIIIIBI
-5-259
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience (continued)
According to our firm 's Quality Control document and Government Auditing Standards (GAS), all staff working
on audits subject to GAS must complete CPE in line with GAS standards , requiring 24 hours directly related
to governmental accounting and auditing .
To further increase our technical knowledge , we utilize resources such as the Governmental Audit Quality
Center Annual Webcast Update , other relevant seminars , and monthly publications from the AICPA, the
GFOA , and other sources . We also attend conferences and seminars sponsored by the GFOA , California
Society of Municipal Finance Officers , California State Society of Certified Public Accountants , and the
California Special Districts Association .
Assigned personnel
Our goal is to provide you with capable , competent , and personable individuals who possess an extensive
background in governmental accounting and auditing and general business practices . This allows us to offer
practical solutions and technical support , keeping you at the forefront of governmental accounting and helping
you navigate complex issues .
Our engagement team has the managerial and supervisory experience to provide the City with a
comprehensive audit of the highest quality while focusing on personal service. The resumes of the key
engagement personnel assigned to the audit are presented below . These individuals will be assigned to the
engagement for the entire contract period .
Scott W Manno , CPA , CGMA -Partner, Engagement Partner
Scott will serve as the Engagement Partner for your municipal audit. He is licensed to practice as a
certified public accountant in the State of California and brings over 29 years of public accounting
experience , specializing in serving local governments . As the engagement partner, Scott will be
responsible for the overall quality of the engagement , ensuring it is performed efficiently and effectively.
He will directly oversee all engagement staff, assist in planning and performing the engagement , and
review all workpapers and requ ired reports prepared during the engagement.
Scott , like all our partners , is a working partner and will be actively involved in all aspects of the
engagement , ensuring a high standard of service and attention to detail throughout the process .
Brianna Schultz , CPA -Partner, Concurring Partner
Brianna will be the Concurring Partner. She is licensed to practice as a certified public accountant in the
State of California . She has over 15 years of practical , governmental accounting and auditing experience.
As the concurring partner Brianna will work directly with Scott in planning and performing the engagement.
In addition , she will provide technical consultation for the engagement team .
Gardenya Duran , CPA , CGMA -Partner, Quality Control Reviewer
Gardenya will be the Quality Control Reviewer. She is licensed to practice as a certified public accountant
in the State of California and has over 15 years of practical , governmental accounting and auditing
experience . Gardenya will be responsible for the final quality control review of all released opinions and
related reports .
·~AICPA
GAQCMember
lilr.11111]
-6-260
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience (continued)
Veronica Hernandez, CPA -Audit Manager
Veronica is an Audit Manager with the firm . She is licensed to practice as a certified public accountant in
the State of California . Veronica has over 9 years' experience in prov iding accounting and auditing
services for municipalities , special districts and var ious not-for-profit organizations. As an audit manager,
she will work directly with the audit in-charge and partner , while supervising the engagement team during
all phases of the engagement. In conjunction with the audit in-charge , she will also oversee the
preparation of any required reports .
Devin Feldhut -Audit Senior
Devin is an Audit Senior with our firm , bringing three years of experience in providing accounting and
auditing services to municipalities , special districts , and various not-for-profit organizations.
As an Audit Senior , Devin will work closely with the engagement partner and manager. He will be
responsible for planning the audit , supervising the staff assigned to the engagement , and reviewing all
workpapers prepared for the engagement. Additionally , he will oversee the preparation of any required
reports , ensuring thoroughness and compliance with all standards .
Terry Shea , CPA -Consultant
Terry is a retired municipal audit partner with the firm providing consulting services. He is licensed to
practice as a certified public accountant in the State of Californ ia. Terry has over 40 years of public
accounting ex perience and has provided accounting , auditing , and consulting services for municipalit ies ,
special districts , water agencies , and various not-for-profit organizations . Terry will assist on an as needed
basis with the engagement. In addition , he will provide technical consultation for the engagement team .
Staff level accountants
All our staff accountants working on governmental audits are highly qualified to perform these audits . Prior
to the audit season , our staff undergoes rigorous training that covers all aspects of our audit process and
programs , ensuring they have a solid foundation before starting fieldwork . Each staff member is
encouraged to take on increased responsibilities in engagements they have previously worked on ,
enabling them to grow and continually enhance their skills and knowledge.
In summary , we emphasize the credentials of the professionals who will be directly responsible for the quality of
service you will receive . Additionally , our audit team possesses an important, albeit intangible , attribute : the
professionals assigned to your audits have previously worked together as a multi-disciplined team. This ensures
a smooth , efficient , and effective audit process . We are committed to allocating the necessary resources to ensure
continuity of personnel throughout our relationship with the City .
·~AICPA
GAQCMem be r
IDF.111111
-7-261
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience (continued)
Engagement team resumes
Scott W. Manno, CPA, CGMA
Engagement Partner
Professional experience
Mr . Manno began his career with Thomas , Bigbie and Smith in 1996 after serving in the
United States Army. He spent six years with the firm primarily working on audits of
municipalities , special districts and redevelopment agencies as well as various not-for-profit
organizations . He joined Rogers , Anderson , Malady & Scott, LLP in July 2001. Currently , Mr.
Manno serves as a technical reviewer for the GFOA ACFR Award program and he is also on
the GFOA Special Review Executive Committee . In addition , he is part of the California State
Society of Certified Public Accountants Governmenta l Accounting which meets periodically to
discuss current events , pronouncements , etc.
Education/licenses
Bachelor of Science , Business Administration -California State University , San Bernardino
Certified Public Accountant -State of California
Chartered Global Management Accountant -American Institute of Certified Public Accountants
Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):
City of El Cajon*
City of Sierra Madre*
City of Moreno Valley*
City of Live Oak*
City of San Jacinto*
Town of Yucca Valley
City of Santa Paula*
Town of Windsor*
City of Perris*
City of Menifee
City of La Mesa *
City of Beaumont*
City of San Marcos*
City of Exeter*
City of Rolling Hills Est.
City of Santee
City of 29 Palms
City of Loma Linda*
City of Woodlake*
City of Ojai*
Mr. Manno has completed over 200 hours of continuing professional education courses over the past three years of
which the following select courses are relevant to this engagement:
• Single Audit Update
• Identifying and Assessing the Risk of Material Misstatement
• Audits of State and Local Governments
• Government Accounting and Auditing Update
• Ongoing Lease and SBITA Compliance
Professional affiliations
Mr. Manno is a member of the following organizations :
• American Institute of Certified Public Accountants (AICPA)
• California Society of Certified Public Accountants (CalCPA)
• Government Finance Officers Association (GFOA)
♦ California Society of Municipal Finance Officers (CSMFO)
+ California Municipal Treasurers Association (CMTA)
• Association of Government Accountants (AGA)
• Association of Certified Fraud Examiners (ACFE)
• California Special Districts Association (CSDA)
·~AICPA"
GAQCMember -8-
mm111m
262
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory , and staff qualifications and experience (continued)
Brianna Schultz, CPA, CGMA
Concurring Partner
Professional experience
Mrs. Schultz began her career with Rogers , Anderson , Malody & Scott , LLP in July 2014 , and
had over three years ' experience with another public accounting firm serving the same
industry. Currently , Mrs. Schultz serves as a technical reviewer for the GFOA ACFR Award
program . During her time with the firm , she has worked primarily on audits of municipalities ,
special districts and redevelopment agencies , as well as various non-profit organizations . In
addition , she is part of the California State Society of Certified Public Accountants Governmental
Accounting which mee t s periodically to discuss current events , pronouncements , etc .
Education/licenses
Bachelor of Science -California State University , San Bernardino
Cert ified Public Accountant -State of California
Chartered Global Management Accountant -American Inst itute of Certified Public Accountants
Related professional experience
Part ial listing of relevant governmental agencies served (*includes enterprise fund accounting):
City of Menifee
City of Glendora *
City of La Verne*
City of La Mesa *
City of Aliso Viejo
City of Rolling Hills Est.
City of Loma Linda *
City of Baldwin Park
City of Claremont*
City of San Bernardino
City of South Pasadena *
City of El Cajon*
City of Chino *
City of Sierra Madre *
City of West Covina *
City of Hawthorne*
Mrs . Schultz obtained the AICPA's Advanced Single Audit Certificate in 2019 and the Intermediate Single Audit
Certificate in 2017. She served as the contract Interim Accounting Manager for the City of Glendora in 2016 and the
Senior Accountant for the City of Rancho Cucamonga in 2015 . Additionally, she is a reviewer for the GFOA ACFR
Program.
Continuing professional education
Mrs . Schultz has completed over 170 hours of continuing professional education courses over the past three years of
which the following select courses are relevant to this engagement:
• Governmental Accounting and Auditing Conference
• Applying the Uniform Gu idance in Your Single Audits
• Government Risk Assessments
• Allowable Costs under Uniform Guidance
Professional Affiliations
Mrs. Schultz is a member of the following organizations :
♦ American Institute of Certified Public Accountants (AICPA)
♦ California Society of Certified Public Accountants (CalCPA)
• Government Finance Officers Association (GFOA)
• California Society of Municipal Finance Officers (CSMFO)
@ AICPA
GAQCMember
IDF.IIIIIJ
-9-263
City of Moorpark
Proposal for Professional Auditing Services
I
Partner, supervisory, and staff qualifications and experience (continued)
Gardenya Duran, CPA, CGMA
Quality Control Partner
Professional experience
Mrs. Duran joined Rogers , Anderson , Malody & Scott , LLP in June 2010 . She works primarily
on audits of governmental agencies , small to mid-sized businesses , and nonprofit
organizations . Currently , Mrs. Duran serves as a technical reviewer for the GFOA ACFR
Award program . Prior to joining our firm , she was an Information Systems Technician in the
U.S. Navy for nine years .
Education/licenses
Bachelor of Science -California State University , San Bernard ino
Certified Public Accountant -State of California
Chartered Global Management Accountant -American Institute of Certified Public Accountants
Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):
City of Hawthorne*
City of Poway *
City of Canyon Lake
City of La Mesa*
Continuing professional education
City of El Cajon *
City of San Jacinto *
City of San Marcos*
City of Thousand Oaks*
City of Aliso Viejo
City of San Bernardino
City of Redondo Beach *
City of Claremont*
City of Capitola
City of S. Pasadena
City of West Covina *
Mrs . Duran has completed over 115 hours of continuing professional education courses in the past three years of which
the following select courses are relevant to this engagement:
• GASB Update -Recently Issued Pronouncements
• Fundamental of Preparing an Annual Comprehensive Financial Report
• Financial Statement Fraud
• Audits of State and Local Governments
Professional affiliations
Mrs. Duran is a member of the following professional organizations :
• American Institute of Certified Public Accountants (AICPA)
• California Society of Certified Public Accountants (CalCPA)
• Government Finance Officers Association (GFOA)
• California Society of Municipal Finance Officers (CSMFO)
·~AICPA
GAQCMember
lilr.11111!
-10-264
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience (continued)
Veronica Hernandez, CPA
Audit Manager
Professional experience
Ms . Hernandez is an audit manager with the firm. She has over 9 years ' experience in
providing accounting and auditing services for municipalities , special districts and various
nonp rofit organizations. As an audit manager, she will work closely with the engagement
partner and manager and be responsible for planning the audit , supervising the staff assigned
to the engagement , and performing reviews of all workpapers prepared for the engagement.
In addition , she will also be responsible for the preparation of any required reports . Currently ,
Ms . Hernandez serves as a technical reviewer for the GFOA ACFR Award Program
Education
Bachelor of Science -California State University , San Bernardino
Certified Publ ic Accountant -State of California
Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):
City of Santa Paula *
City of San Marcos *
City of El Cajon *
City of Aliso Viejo
City of Claremont*
City of Santee
City of La Verne *
City of West Covina *
City of Moorpark*
City of Hawthorne
Continuing professional education
City of Beaumont*
City of Loma Linda *
City of Redondo Beach *
City of San Jacinto *
City of Poway *
City of Moreno Valley*
City of Fillmore *
Town of Yucca Valley
City of La Mesa *
Ms. Hernandez has completed over 140 hours of continuing professional education courses ove r the past two yea rs of
which the following select courses are relevant to this engagement:
• Governmental Accounting and Auditing Update : GASS 87 Leases
• Governmental Auditing Update: Yellow Book and Uniform Guidance
• Governmental Accounting & Auditing Conference
• Critical Concepts of Accounting for Capital Assets
• Discover GFOA Best Practices
Professional affiliations
Ms . Hernandez is a member of the following professional organizations :
• American Institute of Certified Public Accountants (AICPA)
• Californ ia Society of Certified Public Accountants (CalCPA)
• California Society of Municipal Finance Officers (CSMFO)
·~AICPA
GAQC Me mber
IDF.IIIIBJ
-11-265
City of Moorpark
Proposal for Professional Auditing Services
Partner, supervisory, and staff qualifications and experience (continued)
Devin Feldhut
Audit Senior
Professional experience
Mr. Feldhut joined Rogers , Anderson , Malody & Scott , LLP in 2022 , primarily providing
accounting and auditing services for municipalities , special districts , and various nonprofit
organizations. As an audit sen ior , he will work closely with the engagement partner and
manager and be responsible for planning the audit , supervising the staff assigned to the
engagement , and performing reviews of all workpapers prepared for the engagement. In
addition , he will also be responsible for the preparation of any required reports .
Education
Bachelor of Arts in Business Administrat ion -California State University , San Bernardino
Related professional experience
Partial list ing of relevant governmental agencies served (*includes enterprise fund accounting):
City of Goleta
City of Murrieta *
City of Carpinteria*
City of Loma Linda
Continuing professional education
City of Menifee
City of San Marcos *
City of South Pasadena *
City of Los Alamitos *
City of Signal Hill
City of Exeter
City of El Cajon *
City of Woodlake
Mr. Feldhut has completed the following select courses that are relevant to this engagement:
• Ongoing Lease and Subscription Compliance
• Sampling for Single Audit
• Allowable Costs under Uniform Guidance
• GASS 91 Understanding and Implementation
Professional affiliations
Mr . Feldhut is a member of the following professional organizations :
• California Society of Certified Public Accountants (CalCPA)
• California Society of Municipal Finance Officers (CSMFO)
@ AICPA
GAQC Member -12-
191111111
266
City of Moorpark
Proposal for Professional Auditing Services
Similar engagements with other government agencies
Entity: City of El Cajon
Scope of 1N:Jrk : City ACFR*/Successor Agency/Public Financing Authority/Single
Audit/GANN limit/Measure 0
Date:
Engagement parlner:
Total hours:
Contact person:
Years ending June 30 , 2008 -present
Mr. Scott Manno
Approximately 420 hours each year
Mr. Luca Gonzalez , Finance Manager, (619) 441-1668
Entity: City of Thousand Oaks
Scope of 1N:Jrk :
Date:
Engagement parlner:
Total hours:
Contact person:
Financial Audit/ACFR */Successor Agency/Single Audit
Years ending June 30 , 2018 -present
Mrs. Gardenya Duran
Approximately 420 hours each year
Ms. Elisa Magana , Accounting Manager, (805) 449-2216
Entity: City of San Marcos
Scope of 1N:Jrk:
Date:
Engagement parlner:
Total hours :
Contact person:
Financial Audit/ACFR */Successor Agency/Single Audit
Years ending June 30 , 2014 -present
Mr. Terry Shea/Scott Manno
Approximately 400 hours each year
Ms . Donna Apar, Finance Director, (760) 744-1050
Entity: Town of Yucca Valley
Scope of 1N:Jrk :
Date:
Engagement parlner:
Total hours :
Contact person:
Financial Audit/ACFR*/Successor Agency
Years ending June 30 , 2008 -present
Mr. Scott Manno
Approximately 350 hours each year
Mr. Curtis Yakimow , Town Manager (760) 369-7207
Entity: City of Menifee
Scope of 1N:Jrk :
Date:
Engagement parlner:
Total hours :
Contact person:
Financial Audit/ACFR*
Years ending June 30 , 2014 -present
Mr. Scott Manno
Approximately 350 hours each year
Ms . Ann-Marie Etienne , Finance Manager, (951) 672-6777
Entity: City of San Jacinto
Scope of 1N:Jrk :
Date:
Engagement parlner:
Total hours :
Contact Person :
·~AICPA
GAQC M ember
Financial Audit/ Single Audit/Successor Agency
Years ending June 30 , 2011 -present
Mr. Scott Manno/Mrs . Gardenya Duran
Approximately 350 hours each year
Mr. Tom Prill , Deputy City Manager, (951) 487-7330
-13-
IDF.alllBJ
267
'
City of Moorpark
Proposal for Professional Auditing Services
Similar engagements with other government agencies (continued)
Entity: City of Imperial Beach
Scope of viork :
Date :
Engagement partner:
Total hours :
Contact person :
Financial Audit
Years ending June 30 , 2021 -present
Mrs . Gardenya Duran
Approximately 350 hours each year
Mrs. Lily Flyte , Finance Director , (619) 628-1365
Entity: City of San Dimas
Scope of viork :
Date :
Engagement partner:
Total hours :
Contact person :
Financial Audit
Years ending June 30 , 2021 -present
Mrs . Gardenya Duran
Approximately 350 hours each year
Mr. Michael O'Brien Finance Director , (909) 394-6200
Entity: City of Rolling Hills Estates
Scope of viork :
Date:
Engagement partner:
Total hours:
Financial Audit/ACFR
Years ending June 30 , 2019 -present
Mr. Scott Manno
Approximately 250 hours each year
Contact person: Mr. Mike Whitehead , Admin. Services Director, (310) 377-1577, ext.112
Entity: City of Woodlake
Scope of Work :
Date :
Engagement partner:
Total hours :
Contact Person:
Financial Audit/Single Audit
Years ending June 30 , 2018 -present
Mr. Scott Manno
Approximately 225 hours each year
Mr. Ramon Lara, City Administrator , (559) 564 -8055
Entity: City of Twentynine Palms
Scope of viork:
Date :
Engagement partner:
Total hours:
Financial Audit/Successor Agency/Single Audit
Years ending June 30 , 2010 -present
Mrs . Brianna Schultz
Approximately 225 hours each year
Contact person : Mrs. Abigail Hernandez-Conde , Finance Director/Treasurer , (760) 367-
6799 , ext. 1013
Entity: City of Loma Linda
Scope of viork :
Date :
Engagement partner:
Total hours :
Financial Audit/RDA/Successor Agency
Years ending June 30 , 2013 -present
Mrs. Brianna Schultz
Approximately 225 hours each year
Contact person : Ms . Sonia Fabela , Finance Director/Treasurer, (909) 799-2840
Entity: City of Exeter
Scope of Work :
Date :
Engagement partner:
Total hours :
Contact Person :
·~AICPA'
GAQCMember
Financial Audit/Transportation Fund Audit
Years ending June 30 , 2018 -present
Mr. Scott Manno
Approximately 200 hours each year
Ms. Eekhong Franco, Finance Director, (559) 592-2755
-14-
mm111m
268
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach
Services to be provided
The City desires the auditor to express opinions on the fair presentation of the financial statements for the
following : the City of Moorpark accordance with generally accepted accoun t ing principles .
In addition , we shall :
• Prepare the financial statements (ACFR) with management 's direct oversight and approval.
• Apply certain limited procedures related to Management's Discussion and Analysis and Required
Supplementary Information and provide an "in -relation-to" report on the comb ining and individual fund
financial statements and supporting schedules , if applicable.
• Provide opinions as to the compliance with the Uniform Administrative Requirements , Cost Principles
and Audit Requirements for Federal Awards (0MB Uniform Guidance). RAMS is to provide an "in-
relation-to" report on the Schedule of Expenditures of Federal Awards based on the auditing
procedures applied during the audit of the financial statements .
• Test compliance with Article XIIIB pertaining to the City's appropriation limit and prepare an Agreed-
Upon Procedures report to the City Counc il regarding compliance .
• Provide 10 hours of continuing education.
• As needed services .
Our audit(s) will be in accordance with :
• Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public
Accountants , including requirements found in the most recent AICPA audit guide Audits of State and
Local Governments .
• Government Auditing Standards issued by the Comptroller of the United States of America .
• Uniform Administrative Requirements , Cost Principles and Audit Requirements for Federal Awards
(0MB Uniform Guidance).
• Any other applicable standards for other items outlined in the Scope of Work to be performed and/or
reports to be issued .
Reports to be issued :
• A report on the fair presentation of the financial statements in conformity with GAAP .
• A report on internal control over financial reporting and on compliance and other matters based on an
audit of financial statements performed in accordance with Government Auditing Standards (material
weaknesses or significant deficiencies).
• A report in compliance with requirements applicable to each major federal program and internal control
over compliance in accordance with the Uniform Guidance .
• Prepare Management Letter that includes significant and less significant (i .e ., reportable and non-
reportable) recommendations for improvements to internal control.
• We will issue reports to those charged with governance (SAS 114 letters) as requ ired by auditing
standards .
RAMS w ill also perform the following:
• Make an immediate , written notification of all irregularities and illegal acts or indication of illegal acts
of which we become aware to the following : City Manager and City Attorney .
·~AICPA"
GAQC M ember
mm111m
-15-269
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
Engagement approach
Our engagement approach for your audit is meticulously designed to ensure measurable progress and
successful outcomes. This involves setting clear goals and maintaining frequent communication between the
engagement partner , lead auditor , and the team. Our approach leverages our extensive knowledge and
expertise in governmental accounting and auditing to identify and address key audit and accounting risks
specific to the government sector. Each year's audit includes a complete reassessment of the control
environment , enabling us to respond to any changes in risk assessment effectively.
Key components of our Engagement Approach are as follows :
Knowledge and Experience : With over 77 years of auditing governmental entities of all sizes , we
possess in-depth knowledge of the governmental environment. This enables us to perform efficient and
effective audits, conduct detailed risk assessments , and identify significant audit risk areas within the
City's control environment.
Intelligent Design: Utilizing advanced audit software and data analytic tools (Engagement and
Teammate Analytics), we can analyze large volumes of data quickly , enhancing both the efficiency and
effectiveness of our audits.
Professional Oversight: Our partners , managers , and supervisors have extensive experience in
governmental audits , allowing us to design and execute audit strategies that are both effective and
efficient.
Timeliness: Meeting deadlines is a professional commitment for us . We ensure that all required and
agreed-upon deadlines are met.
Open Communication: Maintaining open lines of communication with all parties involved , including City
management and staff, helps eliminate surprises and ensures a smooth audit process.
Availability: Our engagement team members are available year-round for any questions or additional
consultation . City staff will have direct access to the partner, manager, and supervisory staff during and
after the engagement.
Cost-Effectiveness : Our customized audit approach and experienced auditors help reduce overall audit
costs while delivering effective audits and high-quality reports .
Risk-Based Approach : We perform detailed risk assessment procedures to understand the City and its
environment , including internal controls . This forms the basis for our assessment of risks of material
misstatement at the financial statement and relevant assertion levels . We may perform further audit
procedures concurrently with risk assessment , as necessary.
@ AICPA
GAQC M ember
mm111m
-16-270
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
As stated elsewhere in our proposal , our primary objective is to conduct an audit of the financial statements
in accordance with required auditing standards and to express an opinion on those statements . Our
engagement approach also offers several value-added benefits at no additional cost:
Efficiency and Minima l Disruption: Our audits are designed to be efficient and effective , minimizing
disruption to office operations.
Practical Observations and Recommendations : We provide practical observations and
recommendations on internal control issues , accounting standards implementation , and related policies
and procedures .
Operating Efficiency Opportunities: We identify opportunities for operating efficiencies that can help
reduce the City's operating costs.
By employing this comprehensive engagement approach , we ensure that the C ity 's audit is conducted with
the highest standards of quality and professionalism .
Audit approach and proposed audit segmentation
The following is a summary of the audit team 's approach for your engagement. The audit will be divided into
the following segments:
Segment 1 -Interim Testing: Planning , Pre-Audit Administration , and Internal Control Testing
Objectives: During this phase , our principal objectives will be to gather information about the City and its
environment , including its internal controls over financial reporting.
Approach:
• Initial Meetings:
o Meet with the City's staff to determine convenient dates to begin our audit and to discuss the
assistance to be provided by the City 's staff.
• Engagement Team Brainstorming:
o Hold brainstorming sessions with engagement team members to discuss the susceptibility of the
City 's financial statements to material misstatement and fraud .
• Review and Evaluation:
o Review and evaluate the City 's accounting and reporting processes by examining the prior year's
audit workpapers , City-prepared documents such as budgets , in -house financial reports , policies and
procedures manuals , and minutes of governance meetings .
o Perform analytical procedures to enhance our understanding of the City and identify areas that may
need further assessment and additional testing .
• Regulatory Review:
o Review and retain copies of any pertinent local , state , and federal statutes , regulations , or charters
that apply to the City .
·~AICPA
GAQCMem ber
lilr.111111
-17-271
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
• Internal Control Evaluation:
o Obtain a thorough understanding of the City 's internal controls over financial reporting and compliance
by documenting key internal control components , utilizing questionnaires, walkthroughs , inquiries ,
and observation .
o Evaluate the design of controls relevant to the audit and test controls , if control risk is to be assessed
below maximum , by selecting a sample of transactions and reviewing supporting documentation .
• Management Communication:
o Document and review any findings noted during the testing of internal controls with management.
o Provide a preliminary management letter with recommendations for improving any weaknesses in
operations and suggestions for enhancing the efficiency of the City 's operations .
• Audit Data Analytics:
o Utilize powerful audit data analytic software to analyze large amounts of data quickly and focus on
areas/transactions that are red-flagged.
IT General Controls:
• Security Access Controls:
o Evaluate general system security settings , password parameters , processes for adding, deleting , and
changing security access , access capabilities of various user types , access controls to networks and
financial applications , data file access controls , and physical access to networks and servers .
• Computer Operations:
o Evaluate backup and recovery processes and review procedures for identifying and handling
operational problems .
• System Development and Changes:
o Evaluate processes related to system development and system changes , if applicable .
• Application Testing:
o Determine the necessity of testing application controls based on professional judgment during the
planning stages of the engagement.
Audit Team: This phase will be performed by the audit manager, audit senior , and two to three staff
accountants , under the direct supervision of the audit partner .
This comprehensive approach ensures a thorough understanding of the City's financial environment and
internal controls , sett ing a solid foundation for the audit.
@ AICPA
GAQ C M ember
mm111m
-18-272
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
Segment 2 -Year-End Testing: Substantive Testing
Objectives: During this phase , our primary objectives will be to assess the risk of material misstatement at
the financial statement level and specific assertions, design overall responses to assessed risks and further
audit procedures , perform substantive tests , and complete the audit while evaluating audit findings , if
applicable .
Approach:
• Risk Assessment and Audit Plan Development:
o Identify significant risks and develop a detailed audit plan using the results from Segment 1.
• Design and Perform Substantive Tests:
o Design substantive tests of account balances tailored to the City's operations and assessed level of
risk. Substantive procedures will include testing material balance sheet accounts, material revenue
and expenditure/expense accounts , along with various analytical procedures , as necessary.
o Confirm various accounts with outside parties (e.g., cash , investments).
• Risk Evaluation:
o Determine whether our testing supports the initially assessed level of risk at both the financial
statement level and the assertion level.
• Audit Adjustments:
o If any proposed audit adjustments are noted , we will discuss and explain them in detail with the
appropriate level of management before posting .
Audit Team: This phase will be performed by the audit manager, audit senior , and two to three staff
accountants, under the direct supervision of the audit partner.
Segment 3 -Reporting: Report Preparation and Audit Conclusion (Workpaper Review)
Objectives: During this phase , our principal objectives will be to evaluate whether the financial statements,
as a whole , are free from material misstatement , form an opinion(s), and issue our report.
Approach:
• Material Misstatement Evaluation:
o Determine , based on our substantive testing and other procedures , whether the financial statements,
as a whole , are free of material misstatement. This will provide the basis for our opinion(s).
• Workpaper Review:
o Review all audit workpapers to ensure the audit was performed in accordance with required standards
(GAAS, GAGAS, etc .) and prepare drafts of all required reports by the agreed-upon dates.
• Quality Control Review:
o Conduct an independent review of the financial statement draft by the engagement's quality control
partner and issue all reports by the agreed-upon dates .
Audit Team: This phase will be performed by the audit manager, audit senior , and one staff accountant, under
the direct supervision of the audit partner. Additionally , the engagement's quality control partner will perform
a detailed quality control review of the financial statements .
·~AICPA
GAQC Member
mm111m
-19-273
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
Customization and Communication: The procedures listed above are general. After our initial review of the
City and our detailed risk assessment , we will customize the engagement to address the specifics of the City
and the audit itself. We will determine which procedures to perform based on our risk assessment. All our
audits are customized to each entity , ensuring a complete , effective , and efficient audit. Our approach is
founded on open communication , a strong knowledge of the City's operations , and detailed planning at the
initial stages of the audit.
Timeliness and Resource Allocation: Our firm is dedicated to performing a timely audit engagement. Prior
to the start of the aud it, we will meet with City staff to agree on adequate timeframes for the performance of
the audit and the release of the financial statements. We will allocate the necessary resources to meet these
ag reed-upon timeframes .
Level of staff and approximate number of hours assigned to each segment
Segment
Segment 1
Segment 2
Segment 3
Totals *
Partner
6
10
13
29
•=exc ludes Sing le A udit hou rs
Manager
5
8
7
20
Sample sizes (including for compliance testing)
Senior Staff
22 47
35 62
30 15
87 124
Total
80
115
65
260
Our sample sizes will be determined in accordance with the AICPA's Audit and Accounting Guide, Audit
Sampling , and will be selected using professional judgment or our TeamMate Analytics software , depending
upon circumstance , as permitted by Statement on Auditing Standards . Our methods are designed to prov ide
the most audit coverage without expending excess time . Our sample sizes will depend upon our preliminary
assessment of control risk , our planned substantive testing and analytical procedures as well as our
professional judgement.
We utilize our Computer Aided Audit Tools (CAAT) software , Teammate Analytics , to draw our aud it samples .
The software allows us to generate random samples , systematic samples , stratified samples , attributes
samples as well as monetary un it samples (also called probability-proportional-to-size or dollar unit sampling).
Intelligent audit te chnology
Our audits leverage advanced technology through powerful software tools such as Engagement and
Teammate Analytics . Additionally , all audit team members are connected wirelessly , enabling real-time
information sharing . The benefits of our audit technologies include:
Teammate Analytics: Th is suite of over 200 dynamic Computer Aided Audit Tools (CAATs) allows us to
analyze large amounts of data in seconds . Using data directly from the City , we can search for duplicate
checks , detect transact ions during unusual hours or on holidays/weekends , perform Benford 's Law
analysis , and identify instances where a vendor has issued multiple invoices with sequential references ,
among many other tests. This empowers our audit teams to perform powerful and meaningful data
analys is , enhancing our value-added services .
·~AICPA
GAQC M emb er
mm111m
-20-274
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
Customized Analytical Schedules: We create our own analytical schedules to easily compare current
balances to prior year balances and current vs . budget balances , significantly reducing the time required
from City staff.
Real-Time Financial Statement Analysis: Once your trial balances and financial statements are entered
into our software , we can review your financial statements in the field , allowing us to notice and address
any variances immediately .
Linked Financial Statement Schedules: We link financial statement schedules directly to our audit
software trial balances , enabling us to provide the City with fund financial statements almost immediately
after importing the trial balances.
Audited Trial Balances: We provide the City with audited trial balances that show the coding of the
financial statement schedules , making it easier for City staff to review . These reports include each account
coded to a specific financial statement line item/function and journal entries posted during the audit.
Analytical procedures
To effectively utilize analytical procedures , industry background and knowledge are essential. With our firm 's
extensive experience and qualified staff, we possess the necessary knowledge to apply analytical procedures
efficiently throughout our audit of the City .
• Interim Phase:
o Compare current and prior year unadjusted balances to identify areas requiring additional analysis .
o Compare current year actual amounts to the City's annual budget (both original and adopted).
• Final Phase:
o Perform procedures similar to those in the interim phase .
o Compare certain financial ratios for current and prior years .
o Conduct reasonableness tests.
o Investigate any significant variances further through inquiry and additional substantive testing until
resolved to our satisfaction .
• Post-Fieldwork:
o Compare current and prior year audited balances , considering expected relationships based on our
knowledge of the City, similar entities, and the general economic environment.
o Utilize additional analytical techniques such as trend analysis as needed .
Unlike other audit firms, we use analytical procedures to supplement, not supplant, our substantive
testing, ensuring a thorough and comprehensive audit
Auditing in a remote environment
The evolution of technology has revolutionized the accounting and auditing profession , enabling us to provide
high-quality services remotely with efficiency , precision , and timeliness . During the COVID-19 pandemic , our
firm adapted quickly to a fully remote audit environment and developed processes that have since become
integral to our standard approach . These advancements not only enhanced the quality of our audits but also
resulted in significant efficiencies for both our team and our clients.
·~AICPA
GAQCMember
IDFJIIIBJ
-21-275
City of Moorpark
Proposal for Professional Auditing Services
I
Specific audit approach (continued)
Remote Audit Approach
• Technology Utilization:
o We use secure cloud-based platforms for document sharing and management , such as Engagement
Organizer , ensuring client data remains safe and accessible.
o Video conferencing tools (e .g., Zoom , Microsoft Teams) facilitate real-time communication with City
staff, enabling collaborative discussions and efficient issue resolution .
• Workflow and Communication:
o Regular Communication : We maintain routine contact with clients throughout all phases of the audit
via email , phone calls , and video meetings .
o Responsiveness : Our team prides itself on quick turnaround times for questions or issues , making
remote collaboration as seamless as on-site interactions.
• Flexibility for On-Site Presence:
o While we anticipate performing the majority of our work remotely , we understand that some aspects
of the audit may benefit from an on-site presence . If desired , we will work w ith the City to determine
an acceptable staffing level for in-person activities , balancing health , safety , and operational needs .
Benefits of Remote Auditing
• Efficiency Gains:
o Remote auditing reduces the need for travel time , allowing both auditor and auditee to focus on the
tasks at hand , resulting in faster turnaround on requests and issue resolution.
o Immediate access to digital documents and records eliminates delays associated with physical
transfers of information.
• Enhanced Quality of Life:
o By minimizing travel , our staff can dedicate more time to client work and professional development ,
improving overall morale and productivity .
• Environmental Impact:
o Reducing unnecessary travel decreases traffic congestion , lowers fuel consumption , and contributes
to improved air quality in Southern California .
• Year-Round Availability:
o Our remote-first approach fosters an ongoing partnership , encouraging clients to reach out throughout
the year for guidance on matters that could impact the audit or their financial reporting .
Commitment to client collaboration
We understand that each client 's needs are unique , and we remain flexible in our approach to ensure the
audit process aligns with the City operational requirements . Our primary goal is to provide a smooth and
efficient audit experience , leveraging technology while maintaining the personal connection and
professionalism our clients expect. Should the need arise for on-site activities , our team will seamlessly
integrate in-person work while maintaining the efficiencies gained through remote auditing practices .
·~AICPA
GAQ C Membe r
IDFIIIIBI
-22-276
City of Moorpark
Proposal for Professional Auditing Services
Specific audit approach (continued)
Proposed audit timing
• Auditor
transition :
Meet with
prior auditor
to review
workpapers . . Entrance
conference
to meet with
management
for pre-audit
planning .
• Preliminary
risk
assessment
procedures.
•
•
•
•
•
•
•
Audit planning
Segment 1 -
Planning/internal
control
Antici
Ma /June
Obtain an understanding of •
systems , internal controls ,
and current-year issues .
Assess and evaluate design
and implementation of key •
internal controls (including
IT related).
Perform tests of internal •
controls as needed.
Identify control deficiencies
Perform detailed risk
assessment procedures .
Draft internal control
comment letter.
Develop detailed audit plan
-provide management with
a detailed listing of items
needed to perform the audit ,
including the timing of when
items are needed.
Anticipated potential audit problems
Perform substantive aud it
fieldwork , including
substantive analytical
procedures.
Consider whether audit
evidence is sufficient to
form an opinion .
Conduct exit conference
with management to
discuss proposed entries ,
internal control issues , etc.
Governmental Accounting Standards Board Statements (GASBS) implementation
Segment 3 -
Report
preparation/work
a er review
• Determine whether ,
based on our substantive
testing and other
procedures , the financial
statements , taken as a
whole , are free of
material misstatement.
• Review all workpapers .
• Evaluate financial
statements and note
disclosures .
• Perform final analytical
procedures .
• Draft required reports .
• Issue final required
reports by or before
agreed upon date .
• Present to governing
body as needed .
One potential problem could be the implementation of any future GASBS . With our deep understanding of
governmental accounting and auditing , constant training , and broad resources , we do not anticipate any
issues during a GASB implementation . Our approach to any GASB statement implementation would be as
follows : gain a thorough understanding of the pronouncement ; determine applicability to the City ; if applicable ,
discuss the statement and how it will affect the City with City staff; and provide guidance to City staff on the
accounting and financial reporting implications .
·~AICPA
GAQC M ember
IDr.111111
-23-277
City of Moorpark
Proposal for Professional Auditing Services
Anticipated potential audit problems (continued)
Condition of records
Our proposed fee assumes the following: the City will be adequately prepared for the audit and the City 's
financial operations and working trial balance will be consistent from year to year. If, after we receive the
working trial balances , we notice there are excessive new accounts over the prior year ; or if there are
excessive subsequent journal entr ies ; prepared by client workpapers do not agree to the working trial
balances , there are new funds/functions within the C ity , etc., or other changes that necessitate a significant
amount of time to address , we will need to come to an agreed upon change order to address any possible
additional costs incurred by the firm . If the need for additional work comes to ou r attention , we will immediately
notify City staff. If you choose to have us perform the additional work , then such work will be performed at the
same hourly rates applicable to the audit and set forth in an addendum to the contract between the City and
our firm.
Management is also responsible for the implementation of new standards issued by the Governmental
Accounting Standards Board. We will provide reasonable assistance in the preparation of the items , but any
significant time needed to complete the financial statements will be billed separately .
Our proposed fee is also dependent on all items requested being completed in the format requested or in a
mutually agreed upon format and uploaded to the Engagement Organizer hosted by our firm in a timely
manner in accordance with the agree-upon audit timel ine .
Software conversion/change
We understand that the C ity may occas ionally implement software changes or conversions as part of its
ongoing efforts to improve operational efficiency and financial management. Our firm is well-equ ipped to
support clients through these transitions and ensure that the audit process remains seamless .
If the City init iates a software change or conversion , our firm will work closely with City staff to update account
numbers , names , coding , and other financial data elements in alignment with the new system . However, due
to the additional time and resources required to accommodate these changes , there will be a minimum charge
of $5 ,000 associated with this work .
This fee covers :
• Data Mapping and Reconciliation:
o Updating account structures and mapping old accounts to the new system .
o Verifying accuracy and consistency in account names , numbers , and coding .
• System Testing and Validation:
o Testing reports and financia l statements generated from the new system to ensure they align with
audit requirements.
o Addressing d iscrepancies or issues resulting from the conversion .
• Process Adjustments:
o Mod ifying audit procedures to align with the new system 's capabilities and reporting outputs .
o Providing guidance on system-generated reports required for audit purposes.
We are committed to working efficiently and collaboratively with the City to minimize disruption and ensure a
smooth trans ition . This additional charge reflects the specialized expertise and resources necessary to maintain
the integrity and quality of the audit during periods of significant system change .
·~AICPA
GAQC Member
mm111m
-24-278
City of Moorpark
Proposal for Professional Auditing Services
Cost proposal
As highlighted in our technical proposal , we believe our fee estimate represents a fair and reasonable
investment, aligned with the high level of service and expertise provided by our audit team members . While
our bid may not be the lowest , our focus is on delivering the best value , and our pricing reflects this
commitment.
We understand the importance of cost considerations and do not want fees to be a barrier in the City's
selection of an auditor. We are open to discussing and negotiating fee-related matters to ensure they meet
the City's needs and expectations .
In accordance with the Request for Proposal for Audit Services issued by the City of Moorpark, Rogers ,
Anderson , Malady & Scott , LLP hereby submits the following all-inclusive maximum cost proposal:
Fiscal Years
Service 2024/25 2025/26 2026/27 2027/28 2028/29
City Audit and Related reports (includes GANN
Limit) $ 41 ,525 $ 41 ,525 $ 42 ,775 $ 42 ,775 $ 44 ,150
Housing Successor Fund Financials $ 3,790 $ 3,790 $ 3 ,900 $ 3 ,900 $ 4 ,010
Housing Addendum to Annual Progress Report $ 2,000 $ 2 ,000 $ 2,070 $ 2 ,070 $ 2,140
Single Audit and Related Reports * $ 4 ,980 $ 4,980 $ 5 ,130 $ 5,130 $ 5,305
Subtotal $ 52 ,295 $ 52 ,295 $ 53 ,875 $ 53 ,875 $ 55 ,605
At the City's Option :
City State Controller's Report $ 1,400 $ 1,445 $ 1,490 $ 1,535 $ 1,580
Total for Fiscal Year (not to exceed) $ 53,695 $ 53 ,740 $ 55,365 $ 55,410 $ 57,185
* The fee includes the first major program , each additional major program is $3,750.
Auditors Standard Bi lling Rates
Position 2024/25 2025/26 2026/27 ' 2027/28 2028/29
Partner $ 350 $ 350 $ 360 $ 360 $ 365
Manager $ 185 $ 185 $ 195 $ 195 $ 200
Supervisor $ 165 $ 165 $ 170 $ 170 $ 175
Senior Accountant $ 155 $ 155 $ 165 $ 165 $ 165
Staff Accountant $ 145 $ 145 $ 145 $ 145 $ 155
Administrati-.e Assistant $ 75 $ 75 $ 80 $ 80 $ 85
@ AICPA
GAQC Member
19111111]
-25-279
Beaumont Cherry Valley Water District
Big Bear Area Regional Wastewater Agency
Capistrano Bay Community Services District
Chino Basin Desalter Authority
Citrus Pest Control #2
City of Beaumont
City of Brawley
City of Calabasas
City of Calimesa
City of Carpinteria
City of Chula Vista
City of Claremont
City of Eastvale
City of El Cajon
City of Exeter
City of Fountain Valley
City of Goleta
City of Hanford
City of Hawthorne
City of Imperial Beach
City of Industry
City of La Mesa
City of Lawndale
City of Live Oak
City of Loma Linda
City of Los Alamitos
City of Menifee
City of Mission Viejo
City of Moreno Valley
City of Murrieta
City of Ojai
City of Perris
City of Rolling Hills Estates
City of San Bernardino
City of San Dimas
City of San Jacinto
City of San Marcos
City of Santa Paula
City of Santee
City of Sierra Madre
City of Signal Hill
City of Thousand Oaks
City of Twentynine Palms
·~AICPA
GAQC Member -1-
City of Wildomar
City of Woodlake
City of Yorba Linda
Confire
Attachment A
Crestline Village Water District
Crestline-Lake Arrowhead Water Agency
East Valley Water District
Elsinore Valley Municipal Water District
Fillmore & Piru Basin GSA
Foresthill Public Utility District
Fox Canyon GSA
ldyllwild Water District
Inland Valley Development Agency
Las Virgenes Water District
Leucadia Wastewater District
Mission Springs Water District
Mojave Water Agency
Mound Basin GSA
Nipomo Community Service District
Palos Verde Peninsula Transit Agency
Pest Control District #3
Pine Cove Water District
Pomona Valley Transportation Authority
Resource Conservation District of the Santa
Monica Mountains
Rim of the World Recreation and Park District
Rosamond Community Services District
Rossmoor Community Services District
Rubidoux Community Services District
San Bernardino County Special Districts
San Bernardino Valley Water Conservation
District
San Diego Workforce Partnership
San Joaquin Regional Rail Commission
Southern California Coastal Water RPA
Successor Agency of San Bernardino County
Town of Windsor
Town of Yucca Valley
Triunfo Sanitation District
Upper San Gabriel Water District
Ventura County Public Financing Authority
West Basin Water District
IDF.111111
280
Attachment B
Addendum No. 1
January 16, 2025
Page 2
7. For FY 2023/24, what were the total audit hours to complete each reporting entity component for
the City and how many auditors were involved in each?
• Average total audit hours over the past three years were 550.
8. Has the current auditor charged the City fees outside the scope of the audit in the past several
years? If so, what is the nature of this and the amount of fees?
• No.
9. What is timing of preliminary and final fieldwork for the City?
• Preliminary Audit: June
• Final Fieldwork: End of September-Mid October
10. Do you anticipate any new debt in FY 2024/25? If so, how much and what for?
• The City does not have any City-obligated issued debt. There are no current plans for the
City to issue new debt.
11. Does the City use a portal to share work papers with its audit firm? If not, are you open to using
such a tool?
• The City currently uses the Auditor-provided portal to share work papers.
12. Have you encountered any difficulties with your audits in prior years? If so, please describe.
• No difficulties encountered.
13. Does the City have internal control documentation of key accounting cycles (disbursements,
payroll, taxes, etc.)? If so, in what format (narratives, flowcharts, other)?
• The City has written narratives documenting internal control of key accounting processes.
14. How does the City maintain their capital assets data?
• The City utilizes its enterprise resource planning (ERP) system, Tyler ERP Pro 10, Capital
Asset Module to track the City's capital assets data.
15. Does the City typically require assistance in adopting new Governmental Accounting Standards
Board (GASS) standards? If so, please describe.
• Yes, staff utilizes the audit firm in the help of setting up new accounts and creating recurring
Journal Entries (JE), if needed.
16. Are there any major anticipated changes in the City's operations or organization that will
significantly impact the audit?
• No anticipated changes that will significantly impact the audit.
17. Have there been any changes in management or accounting staff since last year? Do you
anticipate any changes in the near future?
• The City's City Manager is retiring at the end of this Fiscal Year (June 30, 2025). Vacant
Budget & Finance Manager position has been filled. The City does not anticipate any new
vacancies within the Finance Department in the near future.
281
Attachment B
Addendum No. 1
January 16, 2025
Page 3
18. Who prepares and maintains the financial information for GASB 87 and GASB 96? Is software
used? If so, what product? If not, what method is used?
• City staff prepares the financial information related to GASB 87 and 96. Amortization
schedules are prepared with Excel.
19. If your audit was completed remotely last year, what went well? What improvements would you
like to see made to the process?
• Overall the audit process went well. Improvements to the process would be clearer
communication.
20. If your audit was completed onsite last year, what went well? What improvements would you like
to see in the process?
• N/A. See response to question 19.
21. Were there any proposed audit journal entries for the City financial statements for FY 2022/23
and FY 2023/24? If so, how many for each year? Please provide copies or a summary of what
they were related to?
• FY 2023/24 -Adjusting JEs -14, Eliminating JEs -none, Reclassifying JEs - 5
• FY 2022/23 -Adjusting JEs -26, Eliminating JEs -none, Reclassifying JEs -4, GASB84 JEs
-4
22. Do you anticipate any large capital asset projects in FY 2024/25? If so, how much and what for?
• The City's current Capital Improvement Program (CIP) budget anticipates the start of the new
City Library. Adopted budget is $29.6m.
23. Is the City planning any significant changes to its ERP system? If so, please describe and provide
the timeline.
• The City is not planning any significant changes to its ERP system.
24. What other critical financial accounting systems has the City and its auditors relied upon in the
past?
• The City uses Tyler ERP Pro 10 for its financial system.
25. Do you anticipate any changes in the significant financial applications used during the contract
period? If so, please describe.
• No anticipated changes.
26. Who prepares the City Annual Comprehensive Financial Report (ACFR)? Please confirm it is the
audit firm?
• The City's ACFR is currently prepared by its current audit firm. This RFP is requesting the
selected audit firm to prepare the ACFR.
27. Who prepares the financial statements for the Housing Successor fund?
• The financial statements for the Housing Successor Fund is currently prepared by its current
audit firm. This RFP is requesting the selected audit firm to prepare the financial statements
for the Housing Successor Fund.
282
28 . Please provide copies of the following for FY 2023/24:
a . Single audit report .
b. Housing successor fund , addendum to the annual progress report .
c. Housing successor fund financial statements .
d . GANN limit AUP report.
Attachment B
Addendum No. 1
January 16, 2025
Page 4
• Finalized documents can be found on the Ci ty's website at https://moorparkca .gov/225/Other-
Financial-Reports .
29 . Is the City expecting any new significant awards in the next 3-5 years?
• The City is not curren t ly expecting any new significant awards in the next 3-5 years.
30 . Does internal audit perform any procedures on the City's fede ral awards, including compliance
and internal controls?
• Program Managers are responsible for compliance with federal awards.
31. Have the majority of the ARPA and other COVID awards been spent as of 6/30/24? How much
is expected to be spent in FY 2024/25 and beyond?
• Yes . There is about $870k in unspent ARPA funds, with the majority expected to be spent in
FY 2024/25 and the balance in FY 2025/26 .
32. Who prepares the schedule of federal awards (SEFA)? If City, when is it available for auditing?
• The SEFA is prepared by the City and should be available around the time of final audit work.
------------------------------------
PLEASE EMAIL A SIGNED COPY OF ADDENDUM TO HIROMI DEVER AT
HDEVER@MOORPARKCA.GOV AND INCLUDE WITH PROPOSAL.
RECEIPT OF THIS ADDENDUM IS HEREBY ACKNOWLEDGED.
Company Name : Rogers Anderson Malady & Scott, LLP
Authorized Representative: Scott W. Manno, CPA, CGMA, Partner
Signature of Authorized Representative: ~,?--v -
283