HomeMy WebLinkAboutCO 2025-025 - Lance, Soll & Lunghard, LLP____________
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AGREEMENT FOR
PROFESSIONAL SERVICES
THIS AGREEMENT is made and entered into this 6th day of March,
2025, by and between the City of Rancho Cucamonga, a municipal corporation
(“City”) and Lance, Soll & Lunghard, LLP, a Limited-Liability Partnership
(“Consultant”).
RECITALS
A. City has heretofore issued its request for proposals to perform the
following professional services: Professional Auditing Services (“the Project”).
B. Consultant has submitted a proposal to perform the professional services
described in Recital “A”, above, necessary to complete the Project.
C. City desires to engage Consultant to complete the Project in the manner
set forth and more fully described herein.
D. Consultant represents that it is fully qualified and licensed under the laws
of the State of California to perform the services contemplated by this Agreement in a
good and professional manner.
AGREEMENT
NOW, THEREFORE, in consideration of performance by the parties of the
mutual promises, covenants, and conditions herein contained, the parties hereto agree as
follows:
1. Consultant’s Services.
1.1 Scope and Level of Services. Subject to the terms and conditions
set forth in this Agreement, City hereby engages Consultant to perform all technical and
professional services described in Recitals “A” and “B” above, including, but not limited
to professional auditing services for the fiscal years June 30, 2025 and 2026, with options
to renew for fiscal years June 30, 2027 and 2028, all as more fully set forth in the
Consultant’s proposal, dated January 8, 2025 and entitled “Scope of Work”, attached
hereto as Exhibit “A”, and incorporated by reference herein. The nature, scope, and level
of the services required to be performed by Consultant are set forth in the Scope of Work
and are referred to herein as “the Services.” In the event of any inconsistencies between
the Scope of Work and this Agreement, the terms and provisions of this Agreement shall
control.
1.2 Revisions to Scope of Work. Upon request of the City, the
Consultant will promptly meet with City staff to discuss any revisions to the Project
City of Rancho Cucamonga
CONTRACT NUMBER
2025-025
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desired by the City. Consultant agrees that the Scope of Work may be amended based
upon said meetings, and, by amendment to this Agreement, the parties may agree on a
revision or revisions to Consultant’s compensation based thereon. A revision pursuant to
this Section that does not increase the total cost payable to Consultant by more than ten
percent (10%) of the total compensation specified in Section 3, may be approved in
writing by City’s City Manager without amendment.
1.3 Time for Performance. Consultant shall perform all services under
this Agreement in a timely, regular basis consistent with industry standards for
professional skill and care, and in accordance with any schedule of performance set forth
in the Scope of Work, or as set forth in a “Schedule of Performance”, if such Schedule is
attached hereto as Exhibit “A”.
1.4 Standard of Care. As a material inducement to City to enter into
this Agreement, Consultant hereby represents that it has the experience necessary to
undertake the services to be provided. In light of such status and experience, Consultant
hereby covenants that it shall follow the customary professional standards in performing
the Services.
1.5 Familiarity with Services. By executing this Agreement,
Consultant represents that, to the extent required by the standard of practice, Consultant
(a) has investigated and considered the scope of services to be performed, (b) has
carefully considered how the services should be performed, and (c) understands the
facilities, difficulties and restrictions attending performance of the services under this
Agreement. Consultant represents that Consultant, to the extent required by the standard
of practice, has investigated any areas of work, as applicable, and is reasonably
acquainted with the conditions therein. Should Consultant discover any latent or
unknown conditions, which will materially affect the performance of services, Consultant
shall immediately inform City of such fact and shall not proceed except at Consultant’s
risk until written instructions are received from the City Representative.
2. Term of Agreement. The term of this Agreement shall be 2 (two) year(s)
and shall become effective as of the date of the mutual execution by way of both parties
signature (the “Effective Date”). No work shall be conducted; service or goods will not
be provided until this Agreement has been executed and requirements have been
fulfilled.
Parties to this Agreement shall have the option to renew in 1 (one) year(s) increments to a
total of 2 (two) years, unless sooner terminated as provided in Section 14 herein. Options
to renew are contingent upon the City Manager’s approval, subject to pricing review, and
in accordance to all Terms and Conditions stated herein unless otherwise provided in
writing by the City.
3. Compensation.
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3.1 Compensation. City shall compensate Consultant as set forth in
Exhibit A, provided, however, that full, total and complete amount payable to Consultant
shall not exceed $511,230 (five hundered eleven thousand, two hundred thirty dollars),
including all out of pocket expenses, unless additional compensation is approved by the
City Manager or City Council. City shall not withhold any federal, state or other taxes,
or other deductions. However, City shall withhold not more than ten percent (10%) of
any invoice amount pending receipt of any deliverables reflected in such invoice. Under
no circumstance shall Consultant be entitled to compensation for services not yet
satisfactorily performed.
The parties further agree that compensation may be adjusted in accordance
with Section 1.2 to reflect subsequent changes to the Scope of Services. City shall
compensate Consultant for any authorized extra services as set forth in Exhibit A.
4. Method of Payment.
4.1 Invoices. Consultant shall submit to City monthly invoices for the
Services performed pursuant to this Agreement. The invoices shall describe in detail the
Services rendered during the period and shall separately describe any authorized extra
services. Any invoice claiming compensation for extra services shall include appropriate
documentation of prior authorization of such services. All invoices shall be remitted to
the City of Rancho Cucamonga, California.
4.2 City shall review such invoices and notify Consultant in writing
within ten (10) business days of any disputed amounts.
4.3 City shall pay all undisputed portions of the invoice within thirty
(30) calendar days after receipt of the invoice up to the not-to-exceed amounts set forth in
Section 3.
4.4 All records, invoices, time cards, cost control sheets and other
records maintained by Consultant relating to services hereunder shall be available for
review and audit by the City.
5. Representatives.
5.1 City Representative. For the purposes of this Agreement, the
contract administrator and City’s representative shall be Caroline Cruz-Contreras,
Principal Accountant, or such other person as designated in writing by the City (“City
Representative”). It shall be Consultant’s responsibility to assure that the City
Representative is kept informed of the progress of the performance of the services, and
Consultant shall refer any decisions that must be made by City to the City Representative.
Unless otherwise specified herein, any approval of City required hereunder shall mean
the approval of the City Representative.
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5.2 Consultant Representative. For the purposes of this Agreement,
Christian Townes, Partner is hereby designated as the principal and representative of
Consultant authorized to act in its behalf with respect to the services specified herein and
make all decisions in connection therewith (“Consultant’s Representative”). It is
expressly understood that the experience, knowledge, capability and reputation of the
Consultant’s Representative were a substantial inducement for City to enter into this
Agreement. Therefore, the Consultant’s Representative shall be responsible during the
term of this Agreement for directing all activities of Consultant and devoting sufficient
time to personally supervise the services hereunder. Consultant may not change the
Responsible Principal without the prior written approval of City.
6. Consultant’s Personnel.
6.1 All Services shall be performed by Consultant or under
Consultant’s direct supervision, and all personnel shall possess the qualifications,
permits, and licenses required by State and local law to perform such Services, including,
without limitation, a City business license as required by the City’s Municipal Code.
6.2 Consultant shall be solely responsible for the satisfactory work
performance of all personnel engaged in performing the Services and compliance with
the standard of care set forth in Section 1.4.
6.3 Consultant shall be responsible for payment of all employees’ and
subcontractors’ wages and benefits, and shall comply with all requirements pertaining to
employer’s liability, workers’ compensation, unemployment insurance, and Social
Security. By its execution of this Agreement, Consultant certifies that it is aware of the
provisions of Section 3700 of the California Labor Code that require every employer to
be insured against liability for Worker's Compensation or to undertake self-insurance in
accordance with the provisions of that Code, and agrees to comply with such provisions
before commencing the performance of the Services.
6.4 Consultant shall indemnify, defend and hold harmless City and its
elected officials, officers and employees, servants, designated volunteers, and agents
serving as independent contractors in the role of City officials, from any and all liability,
damages, claims, costs and expenses of any nature to the extent arising from Consultant’s
violations of personnel practices and/or any violation of the California Labor Code. City
shall have the right to offset against the amount of any fees due to Consultant under this
Agreement any amount due to City from Consultant as a result of Consultant’s failure to
promptly pay to City any reimbursement or indemnification arising under this Section 6.
7. Ownership of Work Product.
7.1 Ownership. All documents, ideas, concepts, electronic files,
drawings, photographs and any and all other writings, including drafts thereof, prepared,
created or provided by Consultant in the course of performing the Services, including any
and all intellectual and proprietary rights arising from the creation of the same
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(collectively, “Work Product”), are considered to be “works made for hire” for the
benefit of the City. Upon payment being made, and provided Consultant is not in breach
of this Agreement, all Work Product shall be and remain the property of City without
restriction or limitation upon its use or dissemination by City. Basic survey notes,
sketches, charts, computations and similar data prepared or obtained by Consultant under
this Agreement shall, upon request, be made available to City. None of the Work Product
shall be the subject of any common law or statutory copyright or copyright application by
Consultant. In the event of the return of any of the Work Product to Consultant or its
representative, Consultant shall be responsible for its safe return to City. Under no
circumstances shall Consultant fail to deliver any draft or final designs, plans, drawings,
reports or specifications to City upon written demand by City for their delivery,
notwithstanding any disputes between Consultant and City concerning payment,
performance of the contract, or otherwise. This covenant shall survive the termination of
this Agreement. City’s reuse of the Work Product for any purpose other than the Project,
shall be at City’s sole risk.
7.2. Assignment of Intellectual Property Interests: Upon execution of
this Agreement and to the extent not otherwise conveyed to City by Section 7.1, above,
the Consultant shall be deemed to grant and assign to City, and shall require all of its
subcontractors to assign to City, all ownership rights, and all common law and statutory
copyrights, trademarks, and other intellectual and proprietary property rights relating to
the Work Product and the Project itself, and Consultant shall disclaim and retain no rights
whatsoever as to any of the Work Product, to the maximum extent permitted by law.
City shall be entitled to utilize the Work Product for any and all purposes, including but
not limited to constructing, using, maintaining, altering, adding to, restoring, rebuilding
and publicizing the Project or any aspect of the Project.
7.3 Title to Intellectual Property. Consultant warrants and represents
that it has secured all necessary licenses, consents or approvals to use any
instrumentality, thing or component as to which any intellectual property right exists,
including computer software, used in the rendering of the Services and the production of
the Work Product and/or materials produced under this Agreement, and that City has full
legal title to and the right to reproduce any of the Work Product. Consultant shall defend,
indemnify and hold City, and its elected officials, officers, employees, servants,
attorneys, designated volunteers, and agents serving as independent contractors in the
role of City officials, harmless from any loss, claim or liability in any way related to a
claim that City’s use is violating federal, state or local laws, or any contractual
provisions, relating to trade names, licenses, franchises, patents or other means of
protecting intellectual property rights and/or interests in products or inventions.
Consultant shall bear all costs arising from the use of patented, copyrighted, trade secret
or trademarked documents, materials, software, equipment, devices or processes used or
incorporated in the Services and materials produced under this Agreement. In the event
City’s use of any of the Work Product is held to constitute an infringement and any use
thereof is enjoined, Consultant, at its expense, shall: (a) secure for City the right to
continue using the Work Product by suspension of any injunction or by procuring a
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license or licenses for City; or (b) modify the Work Product so that it becomes non-
infringing. This covenant shall survive the termination of this Agreement.
8. Status as Independent Contractor. Consultant is, and shall at all times
remain as to City, a wholly independent contractor. Consultant shall have no power to
incur any debt, obligation, or liability on behalf of City or otherwise act as an agent of
City. Neither City nor any of its agents shall have control over the conduct of Consultant
or any of Consultant’s employees, 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, agents or
employees are in any manner employees of City. Consultant shall pay all required taxes
on amounts paid to Consultant under this Agreement, and to defend, indemnify and hold
City harmless from any and all taxes, assessments, penalties, and interest asserted against
City by reason of the independent contractor relationship created by this Agreement.
Consultant shall fully comply with the workers’ compensation law regarding Consultant
and Consultant’s employees.
9. Confidentiality. Consultant may have access to financial, accounting,
statistical, and personnel data of individuals and City employees. Consultant covenants
that all data, documents, discussion, or other information developed or received by
Consultant or provided for performance of this Agreement are confidential and shall not
be disclosed by Consultant without prior written authorization by City. City shall grant
such authorization if applicable law requires disclosure. All City data shall be returned to
City upon the termination of this Agreement. Consultant’s covenant under this Section
shall survive the termination of this Agreement. This provision shall not apply to
information in whatever form that is in the public domain, nor shall it restrict the
Consultant from giving notices required by law or complying with an order to provide
information or data when such an order is issued by a court, administrative agency or
other legitimate authority, or if disclosure is otherwise permitted by law and reasonably
necessary for the Consultant to defend itself from any legal action or claim.
10. Conflict of Interest.
10.1 Consultant covenants that it presently has no interest and shall not
acquire any interest, direct or indirect, which may be affected by the Services, or which
would conflict in any manner with the performance of the Services. Consultant further
covenants that, in performance of this Agreement, no person having any such interest
shall be employed by it. Furthermore, Consultant shall avoid the appearance of having
any interest, which would conflict in any manner with the performance of the Services.
Consultant shall not accept any employment or representation during the term of this
Agreement which is or may likely make Consultant “financially interested” (as provided
in California Government Code §§1090 and 87100) in any decision made by City on any
matter in connection with which Consultant has been retained.
10.2 Consultant further represents that it has not employed or retained
any person or entity, other than a bona fide employee working exclusively for Consultant,
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to solicit or obtain this Agreement. Consultant has not paid or agreed to pay any person
or entity, other than a bona fide employee working exclusively for Consultant, any fee,
commission, gift, percentage, or any other consideration contingent upon the execution of
this Agreement. Upon any breach or violation of this warranty, City shall have the right,
at its sole and absolute discretion, to terminate this Agreement without further liability, or
to deduct from any sums payable to Consultant hereunder the full amount or value of any
such fee, commission, percentage or gift.
10.3 Consultant has no knowledge that any officer or employee of City
has any interest, whether contractual, noncontractual, financial, proprietary, or otherwise,
in this transaction or in the business of Consultant, and that if any such interest comes to
the knowledge of Consultant at any time during the term of this Agreement, Consultant
shall immediately make a complete, written disclosure of such interest to City, even if
such interest would not be deemed a prohibited “conflict of interest” under applicable
laws as described in subsection 10.1.
11. Indemnification.
11.1 Professional Services. In the connection with its professional
services, the Consultant shall defend, indemnify, and hold the City, and its elected
officials, officers, employees, servants, volunteers, and agents serving as independent
contractors in the role of City officials, (collectively, “Indemnitees”), free and harmless
with respect to any and all damages, liabilities, losses, reasonable defense costs or
expenses (collectively, “Claims”), including but not limited to liability for death or injury
to any person and injury to any property, to the extent the same arise out of, pertain to, or
relate to the negligence, recklessness, or willful misconduct of the Consultant or any of
its officers, employees, subcontractors, consultants, or agents in the performance of its
professional services under this Agreement. Consultant shall pay all reasonable defense
costs and expenses, including actual attorney’s fees and experts’ costs incurred in
connection with such defense.
11.2 Other Indemnities. In connection with all Claims not covered by
Section 11.1, and to the maximum extent permitted by law, the Consultant shall defend,
hold harmless and indemnify the Indemnitees with respect to any and all Claims
including but not limited to Claims relating to death or injury to any person and injury to
any property, which arise out of, pertain to, or relate to the acts, omissions, activities or
operations of Consultant or any of its officers, employees, subcontractors, subconsultants,
or agents in the performance of this Agreement. Consultant shall defend Indemnitees in
any action or actions filed in connection with any such Claims with counsel of City’s
choice, and shall pay all costs and expenses, including actual attorney’s fees and experts’
costs incurred in connection with such defense. The indemnification obligation herein
shall not in any way be limited by the insurance obligations contained in this Agreement
provided, however, that the Contractor shall have no obligation to indemnify for Claims
arising out of the sole negligence or willful misconduct of any of the Indemnitees.
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11.3 Nonwaiver of Rights. Indemnitees do not, and shall not, waive any
rights that they may possess against Consultant because of the acceptance by City, or the
deposit with City, of any insurance policy or certificate required pursuant to this
Agreement.
11.4 Waiver of Right of Subrogation. Except as otherwise expressly
provided in this Agreement, Consultant, on behalf of itself and all parties claiming under
or through it, hereby waives all rights of subrogation against the Indemnitees, while
acting within the scope of their duties, from all claims, losses and liabilities arising out of
or incident to activities or operations performed by or on behalf of the Consultant.
11.5 Survival. The provisions of this Section 11 shall survive the
termination of the Agreement and are in addition to any other rights or remedies which
Indemnitees may have under the law. Payment is not required as a condition precedent to
an Indemnitee’s right to recover under this indemnity provision, and an entry of judgment
against Consultant shall be conclusive in favor of the Indemnitee’s right to recover under
this indemnity provision.
12. Insurance.
12.1 Liability Insurance. Consultant shall procure and maintain in full
force and effect for the duration of this Agreement, insurance against claims for injuries
to persons or damages to property which may arise from or in connection with the
performance of the services hereunder by Consultant, and/or its agents, representatives,
employees and subcontractors.
12.2 Minimum Scope of Insurance. Unless otherwise approved by City,
coverage shall be at least as broad as:
(1) Insurance Services Office Commercial General Liability
coverage (occurrence form CG 0001).
(2) Insurance Services Office form number CA 0001 (Ed.
1/87) covering Automobile Liability, code 1 (any auto).
(3) Worker’s Compensation insurance as required by the State
of California, and Employer’s Liability Insurance.
(4) Professional Liability insurance in a form approved by the
City, having, at City’s option, an extended reporting period
of not less than three (3) years; or professional liability
insurance shall be maintained for a period of three (3) years
after completion of the Services which shall, during the
entire three (3) year period, provide protection against
claims of professional negligence arising out of
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Consultant’s performance of the Services and otherwise
complying with all applicable provisions of this Section 12.
The policy shall be endorsed to include contractual liability
to the extent insurable.
12.3 Minimum Limits of Insurance. Consultant shall maintain limits no
less than:
(1) Commercial General Liability: $2,000,000 per occurrence
for bodily injury, personal injury and property damage.
Commercial General Liability Insurance with a general
aggregate limit shall apply separately to this Agreement or
the general limit shall be twice the required occurrence
limit.
(2) Automobile Liability: $2,000,000 per accident for bodily
injury and property damage.
(3) Employer’s Liability: $1,000,000 per accident and in the
aggregate for bodily injury or disease and Workers’
Compensation Insurance in the amount required by law.
(4) Professional Liability: $1,000,000 per claim/aggregate.
(5) The Insurance obligations under this agreement shall be the
greater of (i) the Insurance coverages and limits carried by
the Contractor; or (ii) the minimum insurance requirements
shown in this Agreement. Any insurance proceeds in
excess of the specified limits and coverage required which
are applicable to a given loss, shall be available to the City.
No representation is made that the minimum insurance
requirements of this Agreement are sufficient to cover the
obligations of the Contractor under this Agreement.
12.4 Deductibles and Self-Insured Retentions. Any deductibles or self-
insured retentions must be declared to and approved by the City and shall
not reduce the limits of coverage. City reserves the right to obtain a full
certified copy of any required insurance policy and endorsements.
12.5 Other Insurance Provisions.
(1) The commercial general liability and automobile liability
policies are to contain the following provisions on a
separate additionally insured endorsement naming the City,
its officers, officials, employees, designated volunteers and
agents serving as independent contractors in the role of
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City officials as additional insureds as respects: liability
arising out of activities performed by or on behalf of
Consultant; products and completed operations of
Consultant; premises owned, occupied or used by
Consultant; and/or automobiles owned, leased, hired or
borrowed by Consultant. The coverage shall contain no
limitations on the scope of protection afforded to City, its
officers, officials, employees, designated volunteers or
agents serving as independent contractors in the role of
City officials which are not also limitations applicable to
the named insured.
(2) For any claims related to this Agreement, Consultant’s
insurance coverage shall be primary insurance as respects
City, its officers, officials, employees, designated
volunteers and agents serving as independent contractors in
the role of City or officials. Any insurance or self-
insurance maintained by City, its officers, officials,
employees, designated volunteers or agents serving as
independent contractors in the role of City officials shall be
excess of Consultant’s insurance and shall not contribute
with it.
(3) Consultant’s insurance shall apply separately to each
insured against whom claim is made or suit is brought,
except with respect to the limits of the insurer’s liability.
(4) Contractor shall provide immediate written notice if (1) any
of the required insurance policies is terminated; (2) the
limits of any of the required polices are reduced; (3) or the
deductible or self insured retention is increased. In the
event of any cancellation or reduction in coverage or limits
of any insurance, Contractor shall forthwith obtain and
submit proof of substitute insurance. Should Contractor
fail to immediately procure other insurance, as specified, to
substitute for any canceled policy, the City may procure
such insurance at Contractor’s sole cost and expense.
(5) Each insurance policy, required by this clause shall
expressly waive the insurer’s right of subrogation against
City and its elected officials, officers, employees, servants,
attorneys, designated volunteers, and agents serving as
independent contractors in the role of City officials.
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(6)Each policy shall be issued by an insurance company
approved in writing by City, which is admitted and licensed
to do business in the State of California and which is rated
A:VII or better according to the most recent A.M. Best Co.
Rating Guide.
(7) Each policy shall specify that any failure to comply with
reporting or other provisions of the required policy, including
breaches of warranty, shall not affect the coverage required
to be provided.
(8) Each policy shall specify that any and all costs of adjusting
and/or defending any claim against any insured, including
court costs and attorneys' fees, shall be paid in addition to
and shall not deplete any policy limits.
(9) Contractor shall provide any and all other required insurance,
endorsements, or exclusions as required by the City in any
request for proposals applicable to this Agreement.
12.6 Evidence of coverage. Prior to commencing performance under this
Agreement, the Consultant shall furnish the City with certificates and original
endorsements, or copies of each required policy, effecting and evidencing the insurance
coverage required by this Agreement including (1) Additional Insured Endorsement(s),
(2) Worker’s Compensation waiver of subrogation endorsement, and (3) General liability
declarations or endorsement page listing all policy endorsements. The endorsements
shall be signed by a person authorized by the insurer(s) to bind coverage on its behalf.
All endorsements or policies shall be received and approved by the City before
Consultant commences performance. If performance of this Agreement shall extend
beyond one year, Consultant shall provide City with the required policies or
endorsements evidencing renewal of the required policies of insurance prior to the
expiration of any required policies of insurance.
12.7 Contractor agrees to include in all contracts with all subcontractors
performing work pursuant to this Agreement, the same requirements and provisions of
this Agreement including the indemnity and insurance requirements to the extent they
apply to the scope of any such subcontractor’s work. Contractor shall require its
subcontractors to be bound to Contractor and City in the same manner and to the same
extent as Contractor is bound to City pursuant to this Agreement, and to require each of
its subcontractors to include these same provisions in its contract with any sub-
subcontractor.
13.Cooperation. In the event any claim or action is brought against City
relating to Consultant’s performance or services rendered under this Agreement,
Consultant shall render any reasonable assistance and cooperation that City might
require. City shall compensate Consultant for any litigation support services in an
amount to be agreed upon by the parties.
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14. Termination. City shall have the right to terminate this Agreement at any
time for any or no reason on not less than ten (10) days prior written notice to
Consultant. In the event City exercises its right to terminate this Agreement, City shall
pay Consultant for any services satisfactorily rendered prior to the effective date of the
termination, provided Consultant is not then in breach of this Agreement. Consultant
shall have no other claim against City by reason of such termination, including any claim
for compensation. City may terminate for cause following a default remaining uncured
more than five (5) business days after service of a notice to cure on the breaching party.
Consultant may terminate this Agreement for cause upon giving the City ten (10)
business days prior written notice for any of the following: (1) uncured breach by the
City of any material term of this Agreement, including but not limited to Payment
Terms; (2) material changes in the conditions under which this Agreement was entered
into, coupled with the failure of the parties to reach accord on the fees and charges for
any Additional Services required because of such changes.
15. Notices. Any notices, bills, invoices, or reports authorized or required by
this Agreement shall be in writing and shall be deemed received on (a) the day of
delivery if delivered by hand or overnight courier service during Consultant’s and City’s
regular business hours; or (b) on the third business day following deposit in the United
States mail, postage prepaid, to the addresses set forth in this Section, or to such other
addresses as the parties may, from time to time, designate in writing pursuant to the
provisions of this Section.
All notices shall be addressed as follows:
If to City: City of Rancho Cucamonga
Caroline Cruz-Contreras
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
caroline.ccontreras@cityofrc.us
If to Consultant: LSL, LLP
Christian Townes, Partner
500 Technology Drive
Irvine, CA 92618
christian.townes@lslcpas.com
16. Non-Discrimination and Equal Employment Opportunity. In the
performance of this Agreement, Consultant shall not discriminate against any employee,
subcontractor, or applicant for employment because of race, color, creed, religion, sex,
marital status, national origin, ancestry, age, physical or mental handicap, medical
condition, or sexual orientation. Consultant will take affirmative action to ensure that
subcontractors and applicants are employed, and that employees are treated during
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employment, without regard to their race, color, creed, religion, sex, marital status,
national origin, ancestry, age, physical or mental handicap, medical condition, or sexual
orientation.
17. Assignment and Subcontracting. Consultant shall not assign or transfer
any interest in this Agreement or subcontract the performance of any of Consultant’s
obligations hereunder without City’s prior written consent. Except as provided herein,
any attempt by Consultant to so assign, transfer, or subcontract any rights, duties, or
obligations arising hereunder shall be null, void and of no effect.
18 Compliance with Laws. Consultant shall comply with all applicable
federal, state and local laws, ordinances, codes and regulations in force at the time
Consultant performs the Services. CONSULTANT is aware of the requirements of
California Labor Code Section 1720, et seq., and 1770, et seq., as well as California Code
of Regulations, Title 8, Section 16000, et seq., (“Prevailing Wage Laws”), which require
the payment of prevailing wage rates and the performance of other requirements on
“public works” and “maintenance” projects. If the Services are being performed as part
of an applicable “public works” or “maintenance” project, as defined by the Prevailing
Wage Laws, and if the total compensation is $1,000 or more, CONSULTANT agrees to
fully comply with such Prevailing Wage Laws. The applicable prevailing wage rate
determinations can be found at http://www.dir.ca.gov/dlsr/DPreWageDetermination.htm
CONSULTANT shall make copies of the prevailing rates of per diem wages for each
craft, classification or type of worker needed to execute the Services available to
interested parties upon request, and shall post copies at the Consultant’s principal place of
business and at the Project site. CONSULTANT shall defend, indemnify and hold the
City, its elected officials, officers, employees and agents free and harmless from any
claim or liability arising out of any failure or alleged failure to comply with the
Prevailing Wage Laws.
19. Non-Waiver of Terms, Rights and Remedies. Waiver by either party of
any one or more of the conditions of performance under this Agreement shall not be a
waiver of any other condition of performance under this Agreement. In no event shall the
making by City of any payment to Consultant constitute or be construed as a waiver by
City of any breach of covenant, or any default which may then exist on the part of
Consultant, and the making of any such payment by City shall in no way impair or
prejudice any right or remedy available to City with regard to such breach or default.
20. Attorney’s Fees. In the event that either party to this Agreement shall
commence any legal action or proceeding to enforce or interpret the provisions of this
Agreement, the prevailing party in such action or proceeding shall be entitled to recover
its costs of suit, including reasonable attorney’s fees and costs of experts.
21. Exhibits; Precedence. All documents referenced as exhibits in this
Agreement are hereby incorporated in this Agreement. In the event of any material
discrepancy between the express provisions of this Agreement and the provisions of any
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document incorporated herein by reference, the provisions of this Agreement shall
prevail.
22.Applicable Law and Venue. The validity, interpretation, and
performance of this Agreement shall be controlled by and construed under the laws of the
State of California. Venue for any action relating to this Agreement shall be in the San
Bernardino County Superior Court.
23. Construction. In the event of any asserted ambiguity in, or dispute
regarding the interpretation of any matter herein, the interpretation of this Agreement
shall not be resolved by any rules of interpretation providing for interpretation against the
party who causes the uncertainty to exist or against the party who drafted the Agreement
or who drafted that portion of the Agreement.
24.Entire Agreement. This Agreement consists of this document, and any
other documents, attachments and/or exhibits referenced herein and attached hereto, each
of which is incorporated herein by such reference, and the same represents the entire and
integrated agreement between Consultant and City. This Agreement supersedes all prior
oral or written negotiations, representations or agreements. This Agreement may not be
amended, nor any provision or breach hereof waived, except in a writing signed by the
parties which expressly refers to this Agreement.
IN WITNESS WHEREOF, the parties, through their respective authorized
representatives, have executed this Agreement as of the date first written above.
Consultant Name: LSL, LLP
By: ______________________________
Name Date
______________________________
Title
City of Rancho Cucamonga
By:________________________________
Name Date
_________________________________
Title
By: ______________________________
Name Date
______________________________
Title
City of Rancho Cucamonga
By:________________________________
Name Date
_________________________________
Title
(two signatures required if corporation)
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Partner
3/6/2025 | 9:17 AM PST
Mayor/President
Last Revised: 11/04/13 Page 1 of 1
ADDENDUM NO. 01
to
Professional Services Agreement
Whereas;
Lance, Soll & Lunghard, LLP (hereinafter “Consultant”) and the City of Rancho Cucamonga
(hereinafter the “City”) intend to enter into a Professional Services Agreement (hereinafter
“Agreement”), and
Whereas;
The Consultant has identified the following exceptions to the Agreement;
7.3 Title to Intellectual Property
Omit wording, "and that City has full legal title to and the right to reproduce any of the Work
Product". Per the AICPA Code of Professional Conduct, any review of the Consultant's
workpapers are at the sole discretion of the Consultant and cannot be incorporated as part of the
contract.
Now therefore:
The Consultant and the City desire to incorporate the above exceptions to the attached Professional
Services Agreement.
Please indicate your agreement by way of signature to this Addendum No. 01 and the attached
Professional Services Agreement. Please return two (2) original signed copies to the City no later than
March 5, 2025 The City will process for signature and provide the Consultant with one (1) fully
executed copy of the Professional Services Agreement and Addendum No. 01.
Lance, Soll & Lunghard, LLP
By: ______________________________
Name Date
______________________________
Title
City of Rancho Cucamonga
By:________________________________
Name Date
_________________________________
Title
By: ______________________________
Name Date
______________________________
Title
By:________________________________
Name Date
_________________________________
Title
(two signatures required if corporation)
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Partner
Mayor/President
3/6/2025 | 9:17 AM PST
PREPARED BY
LSL, LLP
Certified Public Accountants
License Number 2584
TECHNICAL PROPOSAL
City of Rancho Cucamonga
Professional Audit Services
RFP No. #24/25-016
Date of Submission: January 8, 2025
Valid for 90 Days
Authorized by:
Christian Townes, CPA, Partner
Christian.Townes@lslcpas.com
500 Technology Drive
Suite 350
Irvine, CA 92618
(949) 829 - 8299
EXHIBIT "A"
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TABLE OF CONTENTS
TABLE OF CONTENTS ........................................................................................................................... 1
EXECUTIVE SUMMARY .......................................................................................................................... 2
Business License ................................................................................................................................... 2
Authorized Representative .................................................................................................................... 3
EXPERIENCE ........................................................................................................................................... 4
History & Size ........................................................................................................................................ 4
Government Auditing Standards ........................................................................................................... 4
GFOA Award Program .......................................................................................................................... 4
Single Audit Experience ........................................................................................................................ 4
THIRD-PARTY / SUBCONTRACTORS ................................................................................................... 5
STAFF BIOGRAPHIES ............................................................................................................................ 5
Engagement Team Resumes ................................................................................................................ 5
PROPOSAL RESPONSE ......................................................................................................................... 6
License to Practice in California ............................................................................................................ 6
Independence ........................................................................................................................................ 6
Qualifications and Experience ............................................................................................................... 6
Partner, Supervisory and staff qualifications and experience .............................................................. 10
Specific Audit Approach ...................................................................................................................... 13
Level of Staff Assigned and Number of Hours to be Assigned ............................................................ 17
Anticipation Of Potential Audit Problems, Roles & Responsibilities of the City ................................... 20
INSURANCE .......................................................................................................................................... 21
BENEFITS OF WORKING WITH LSL ................................................................................................... 21
Accounting Today Regional Leader .................................................................................................... 21
Our Core Values .................................................................................................................................. 22
Best of Accounting Award ................................................................................................................... 22
APPENDIX A – CURRENT LIST OF MUNICIPAL CLIENTS ................................................................ 23
APPENDIX B – ENGAGEMENT TEAM RESUMES .............................................................................. 26
APPENDIX C – COI EVIDENCE OF COVERAGE ................................................................................. 33
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EXECUTIVE SUMMARY
January 8, 2025
Jevin Kaye, Finance Director &
Ruth Cain, Procurement Division
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
LSL, LLP (“LSL”, “LSL CPAs”) is pleased to present our proposal for audit services, and we
value the opportunity to demonstrate our professional qualifications and commitment to
excellence to the City of Rancho Cucamonga (“City”).
This proposal details our understanding of the scope of work outlined in the City’s RFP
(#24/25-016) and showcases our firm’s experience, knowledge, and creative problem-solving
capabilities in governmental auditing. With our extensive government experience, we are
confident that LSL is the best-qualified accounting firm for the City.
We understand that the City of Rancho Cucamonga is seeking a qualified firm to conduct the
annual audit of the City‘s financial statements for a contract period of three years, beginning with
the fiscal year ending June 30, 2025, through 2027, with the option to extend for two years,
extending through 2029. This includes an audit of the City’s financial records and its component
units.
At LSL, we specialize in high-quality governmental audits aligned with GAAS and current GASB
pronouncements including GASB 34. With our extensive experience in local government audits,
we prioritize accuracy and thoroughness while ensuring timely report delivery. Our commitment
to effective collaboration and transparency with the City ensures the integrity of its financial
reporting and compliance with all regulatory requirements.
BUSINESS LICENSE
LSL affirms that we will obtain and maintain active business licensure with the City of Rancho
Cucamonga no later than 5 business days from notification of award prior to being issued a
Purchase Order.
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AUTHORIZED REPRESENTATIVE
Christian Townes is the designated Engagement Partner who will serve as the primary point of
contact for this proposal. She is authorized to make representations on behalf of our firm and
can be reached by phone at (949) 829-8299 or by email at Christian.Townes@lslcpas.com.
Please contact Christian for any clarification or contract negotiations related to this proposal.
We affirm that our proposal fully aligns with all terms, conditions, and requirements outlined in
the City’s RFP. Our proposal is a firm and irrevocable offer for ninety (90) calendar days following
the closing date of the receipt of proposals.
We welcome the opportunity to discuss any aspect of our proposal to ensure your complete
satisfaction.
Sincerely,
Christian Townes, CPA, Partner
LSL, LLP
500 Technology Drive
Suite 350
Irvine, CA 92618
(949) 829 - 8299
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EXPERIENCE
HISTORY & SIZE
LSL, LLP (“LSL”) is a limited liability partnership and is not a wholly owned subsidiary of a parent
company. Headquartered in Irvine, California, LSL was established in 1929 and has grown as a
leader in the government sector. We provide auditing, accounting, and consulting services to
over 100 municipal clients, including counties, cities, water and electric utility districts, and
special-purpose government agencies. Our government sector services encompass a broad
range of specialties, including attestation, compliance, consulting, outsourced accounting and
reporting, year-end close assistance, interim staffing, strategic planning, and tax services. There
have been no litigations against our firm in the past three years.
GOVERNMENT AUDITING STANDARDS
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial
statements as well as its fair presentation. Our financial audits are performed in accordance with
the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller
General of the United States, and our Single Audits are performed in accordance with the
requirements of the Uniform Guidance. We will also evaluate the City's internal control system
and provide recommendations for growth and improvement.
GFOA AWARD PROGRAM
LSL understands the significance of obtaining and maintaining the Certificate of Excellence in
Financial Reporting from the GFOA. We have prepared financial statements and footnote
disclosures for many of our local government clients who have received this award. Our
governmental partners, managers, and seniors are closely involved in the preparation of these
reports. Clients currently receiving the GFOA award are noted in Appendix A.
SINGLE AUDIT EXPERIENCE
Our firm has extensive experience in performing Single Audits for local government agencies
under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, Audit Requirements of Federal Awards
(Uniform Guidance), and the United States Office of Management and Budget (OMB).
Appendix A also includes a list of government audit clients for which a Single Audit has been
performed in the last fiscal year. Additionally, the table on the following page highlights recent
examples of federal programs audited by LSL.
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THIRD-PARTY / SUBCONTRACTORS
LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit
portion of the engagement will be employed by LSL on a full-time basis and have extensive
experience providing auditing services for cities, counties, and special-purpose government
agencies. However, LSL does collaborate with a third-party for the preparation of the SCO
(State Controller's Office) reports to ensure that the reports are prepared and filed correctly and
timely by experts in those reports.
STAFF BIOGRAPHIES
ENGAGEMENT TEAM RESUMES
Team resumes are available in Appendix B, which details the position of each team member in
the firm, their educational background, and their years and types of experience. The resumes
also provide information on relevant continuing education completed by the team members
during the past three years. Proposed team members will be available for ninety (90) days from
the proposal due date. LSL will promptly notify the City of any changes in key personnel prior to
award.
Federal Granting Agency AL #Name of Program
U.S. Department of Agriculture 10.557 Special Supplemental Nutrition Program for Women, Infant, and Children
U.S. Department of Housing & Urban Development 14.195 Section 8 Housing Assistance Payment Program
U.S. Department of Housing & Urban Development 14.218 Community Development Block Grants/Entitlement Grants
U.S. Department of Housing & Urban Development 14.228
Community Development Block Grants/State's program and Non-Entitlement
Grants in Hawaii
U.S. Department of Housing & Urban Development 14.239 HOME Investment Partnerships Program
U.S. Department of Housing & Urban Development 14.856 Lower Incom e Housing Assistance Program Section 8 Moderate Rehabilitation
U.S. Department of Housing & Urban Development 14.871 Section 8 Housing Choice Vouchers
U.S. Department of Transportation 20.106 Airport Improvement Program
U.S. Department of Transportation 20.205 Highway Planning and Construction
U.S. Department of Transportation 20.507 Federal Transit Formula Grants
U.S. Department of Treasury 21.019 Coronavirus Relief Fund (CRF)
U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
U.S. Environmental Protection Agency 66.458 Capitalization Grants for Clean Water State Revolving Funds
U.S. Department of Health and Human Services 93.563 Child Support Enforcement
U.S. Department of Health and Human Services 93.667 Social Services Block Grant
U.S. Department of Health and Human Services 93.676 Unaccompanied Alien Children Program
U.S. Department of Health and Human Services 93.778 Medical Assistant Program - Medicaid Cluster
U.S. Department of Homeland Security 97.036 Disaster Grants- Public Assistance (Presidentially Declared Disasters)
U.S. Department of Homeland Security 97.067 Homeland Security Grant Program
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PROPOSAL RESPONSE
LICENSE TO PRACTICE IN CALIFORNIA
LSL is a public accounting firm licensed by the State of California Department of Consumer
Affairs as a Public Accounting Partnership. Additionally, we are members of the American
Institute of Certified Public Accountants and the California Society of Certified Public
Accountants. All key members assigned to this engagement are licensed or are in the process
of obtaining their license as Certified Public Accountants by the State of California.
INDEPENDENCE
LSL meets the independence requirements set forth by the Government Auditing Standards.
Our partners have no ownership in any other business organization that currently or will
potentially provide services, supplies, materials, or equipment to the City. We annually distribute
a listing of our firm's clients to all employees to ensure that any possible independence threats
are properly documented and reviewed.
QUALIFICATIONS AND EXPERIENCE
LSL’s Government Team Resources
LSL has a dynamic team of 16 partners and 145 employees. Our governmental staff consists of
three (3) Partners, one (1) Director, three (3) Senior Managers, three (3) Managers, five (5)
Supervisors, and nineteen (19) Professional Staff.
Our educational programs are designed to provide our team members with the knowledge and
skills necessary to deliver high-quality services to our clients. We offer a variety of training
opportunities, including those provided by CalCPA, AICPA, Government Audit Quality Center,
and Government Finance Officers Association (GFOA).
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Location
Our Offices
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587
Sacramento, CA
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
Phone: (916) 503-9691
LSL’s virtual footprint of our government team spans across the United States. At LSL, we
regularly share staff and resources across our offices, providing you with access to our entire
governmental team. This approach ensures that you receive the highest level of service and
expertise possible, allowing us to deliver optimal results.
Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensure
that our team members are up to date on the latest developments in governmental accounting
and auditing. As a firm policy, all LSL government staff are required to complete a minimum of
40 hours of continuing education every year, with at least 24 hours in governmental accounting
and auditing in a two-year period.
Current List of Municipal Clients
A current list of municipal clients can be found in Appendix A, which includes LSL’s most
significant engagements conducted within the last three (3) years that are similar to the
engagement described in this request for proposal, including local agencies with 50,000 or more
population and $100 million or more in general governmental revenues.
Peer Review
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer
reviews have covered governmental engagements and have received pass ratings. Our most
recent peer review conducted by Spafford and Landry CPAs is provided on the following pages.
Irvine, CA
500 Technology Dr., Suite 350
Irvine, CA 92618
Phone: (949) 829 - 8299
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Desk Review / Disciplinary Action
There have been no disciplinary actions against our organization since its inception. Our Single
Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s
Office acting as the Oversight Agency. LSL has never had a report rejected by any of these
agencies and is highly regarded and recognized by the staff of the State Controller’s Office for
top-quality reports.
PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE
Organizational Chart
Ryan Domino, CPA
Concurring Partner
12 years of experience
Christian Townes, CPA
Engagement Partner
12 years of experience
Nielsine Sherk, CPA
Sr. Manager
18 years of experience
Keili Gonzalez
Supervisor
6 years of experience
Chloe Zabrek
Supervisor
5 years of experience
Staff
Associate
Staff
Associate
Staff
Associate
Staff
Associate
Kelly Telford, CPA
Consulting Partner
22 years of experience
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Christian Townes, CPA
Engagement Partner
Christian has dedicated over 12 years to public accounting, with a focus on
governmental services and auditing, including federal grant compliance. She
has a strong background in navigating the complexities of GASB regulations,
ensuring compliance and accuracy in financial processes. Additionally,
Christian specializes in Single Audit planning and execution, along with a
strategic approach to audit processes. She excels in evaluating and
performing Single Audit-specific requirements, including major program
determination, audit sampling, and reporting on the compliance of internal
controls. As a Partner in LSL’s Government Services, Christian takes the
initiative to work closely with her clients, troubleshooting their difficulties and
developing the best processes that fit their needs.
Ryan Domino, CPA
Concurring Partner
Ryan Domino has a strong technical focus and specializes in governmental
accounting and auditing. He currently serves as a technical reviewer for the
Government Finance Officers Association (GFOA) and regularly presents at
our firm’s annual GASB Update and at CSMFO’s chapter meetings where he
presents and trains on the latest GASB pronouncements. Ryan is an expert
on Single Audit planning and execution and holds advanced certification from
the AICPA. Ryan provides our clients with a competitive advantage as a
member of GFOA’s Special Review Committee for the Award for Excellence
in Financial Reporting and able to provide valuable insights and
recommendations to help organizations achieve excellence in financial
reporting.
Quality of Staff Assurance
LSL is committed to providing the City with a stable and experienced team that is dedicated to
delivering a high-quality audit and exceptional service. We understand the importance of
maintaining a strong and reliable team throughout the engagement, and we will work closely
with the City to ensure that any staffing changes are handled with minimal disruption to the
continuity of the engagement.
Staff Continuity
To ensure the quality of our staffing, we have established firm policies that prioritize the continuity
of engagement teams, except in cases where an employee has left the firm or has been
promoted. In the event of any changes in staffing at the Manager position and above, LSL will
first seek written permission from the City.
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Additional Resources
The LSL team is comprised of top talent within the industry with comprehensive experience
beyond governmental audit, accounting, and advisory services. When you partner with LSL, you
gain access to the experience, knowledge, and resources of our entire team, including our
consulting and technology teams. We are committed to helping finance departments thrive by
providing the guidance, tools, and services that foster lifelong success for your finance team.
We encourage our clients to tap into our full professional team of industry and product experts
for your full-service consulting, staffing, and financial report automation solutions.
Financial & Compliance
Audits
Consulting, Staffing &
Training
Technology & RPA
Kelly Telford, CPA
Consulting Partner
Kelly is a respected leader in public finance and is known for being a
change agent and thought leader in organizational strategy. She has
developed her expertise in public and local government accounting and
auditing, financial forecasting, budget development, public utilities,
investment management, grant management, human resources, and
information technology. She has taught classes for GFOA and CSMFO
and has presented at annual conferences for GFOA, CSMFO and
GFOAA. She has previously served as Finance Director for the cities
of Costa Mesa and Seal Beach as well as the Los Angeles Community
Development Agency. Kelly has a proven track record of helping
agencies identify operating inefficiencies assisted in departmental
reorganizations, identify internal control challenges, completing year-
end close procedures, and serving as an outsourced Finance Director.
Her practical recommendations are instrumental in helping our team
and our clients achieve a high-quality and efficient audit while providing
valuable feedback for organizational improvements.
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Gail Gray, CPA
Technology Partner
Gail is a well-established expert in governmental accounting and
finance technology. As a Partner in LSL's Technology Consulting
Services, Gail has over 20 years of experience in training, mentoring,
and automating finance teams. Gail specializes in process automation
consulting, software implementation, customization, and robotic
process automation (RPA), leveraging technology and automation for
accounting, auditing, and financial reporting. With her extensive
background in governmental accounting, Gail uniquely enables LSL to
offer top-tier implementation services for government-specific financial
management solutions. Gail and her team provide exceptional training
and ongoing support, while ensuring that our software partners also
uphold high standards and provide high-quality service.
Training & Seminars
LSL regularly leads training courses and seminars on introductory governmental accounting,
financial reporting, internal control risk assessments, and all GASB updates and best practices.
These resources are available to our clients for additional information and continued support.
These will be opportunities made available through our firm to the City for training or continuing
professional education credits on current issues in governmental auditing and accounting.
SPECIFIC AUDIT APPROACH
Our Understanding of the Scope of Work
LSL understands that the City of Rancho Cucamonga is seeking a qualified firm to perform the
City’s financial audit and related services, consisting of the following final financial and
compliance reports:
Audit of City’s Basic Financial Statements
Audit of Rancho Cucamonga Fire Protection District Financial Statements
Single Audit
Audit of the Air Quality Improvement Trust Fund of the City
Audit of the Landscape Maintenance District 1, Street Lighting District 2, and Assessment
District PD-85 of the City
Audit of the Landscape Maintenance Districts 2, 4-R, 6-R, and 7 of the City
Audit of the Rancho Cucamonga Housing Successor Agency
Agreed-upon procedures on the Gann Limit, Fire District’s Appropriations Limit, and
Community Facility District’s 88-1 and 85-1 Appropriation’s Limit
ACFR for the City and the Rancho Cucamonga Fire Protection District
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Project Management Methodology
The LSL team holds itself to a high standard for timely delivery and effective communication of
key milestones. We understand the importance of being responsive and communicative with our
clients, and we are committed to being available on a day-to-day basis to address any questions
or concerns that may arise throughout the engagement. Areas of concern and potential findings
will be communicated to the City as soon as they are discovered to mitigate any surprises
throughout the audit.
At the beginning of the engagement, we will hold a planning meeting with you to determine the
timeline, expectations, and desired outcome of the agreement on the issuance of financial
statements. Throughout the process, we will have periodic meetings with you to provide updates
and discuss progress. Upon award of contract and per the City’s requested timeline, LSL will
work closely with the City to develop an audit plan and timeline to ensure compliance and timely
deliverables.
As part of the Scope of Work and time requirements, we assume that the City will provide all
necessary information needed to complete the financial statement and single audits. We will
proactively identify and communicate any pending information from the City that could hinder
our ability to complete the objectives of the engagement in a timely manner.
Proposed Work Plan
At LSL, we use a governmental audit program that will be tailored to the City’s operations to
accommodate its specific circumstances and organizational structure. LSL’s audit programs are
organized by financial statement category, which we believe is the most effective and efficient
approach to substantially reduce the risk of omitting important procedures. Our approach is
designed to increase audit efficiency by linking financial statement assertions, audit objectives,
and procedures that are basic to most governmental audit engagements.
Project Schedule
LSL assumes under the time requirements that the City will have closed its books and will
present the LSL team with general ledger balances that are auditable prior to the start of
fieldwork. A sample timeline is provided on the following page displaying the key stages of the
audit and the deliverables.
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Proposed Segmentation
Our audit services will be divided into the three succeeding segments:
Segment 1 – Planning and Obtaining an Understanding
Segment 2 – Financial Audit Testing
Segment 3 – Conclusion
Segment 1 – Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and
Government Audit Quality Center Information letter. The audit communication letter is to
be provided to the City Council and/or Board of Directors and can be communicated orally
to those charged with governance, if requested, where we will discuss planning stages,
responsibilities of the City Council and/or Board of Directors, Auditors, and Management,
and provide an opportunity to communicate with us as the auditors.
Segment 2
Year-end Testing will
begin by the end of
October or earlier, if
possible.
Exit Conference will
be held on the last day
of fieldwork.
Entrance
Conference will be
held before interim
begins.
Segment 1
Interim Testing will
begin in May or
earlier, if possible.
September - November
Segment 3
Draft Audit Letters
and Other Reports
will be provided to
the City no later than
November 1st.
Final ACFR Report
and Approval will be
delivered no later than
December 1st.
Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit.
December August May
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An entrance conference will be scheduled prior to the agreed-upon week of interim testing
to ensure that the transition to new auditors is as seamless as possible. Discussions in
this meeting include, but are not limited to, an understanding of reports and key
milestones for deliverables, prior audit reportable conditions and issues, and “Prepared
by Client” (PBC) schedules.
A trial balance is requested for our planning meeting to assist the LSL team in obtaining
knowledge of economic conditions, industry elements, and new standards that may affect
the City. We will compile a list of PBC items based on our review of the prior year's
financial statements and the gathered information that will be provided to the City one
month prior to testing or earlier if requested. We operate on a paperless software system
and provide a secured cloud-based portal for all clients. The City will have a separate
folder that can be customized to organize, and upload requested schedules, support
documents, etc.
After interim testing, we will hold an exit meeting to discuss potential weaknesses, if any,
and provide feedback for improvements or valuable information gathered from any
outside clientele that would benefit the City.
Segment 2 – Financial Audit Testing
Based on the information gathered thus far, we will utilize a customized audit program
based on the risk assessment developed during our assessment of the City’s internal
controls and Government Auditing Standards. The primary benefit of a tailored program
is a focused set of procedures to address relevant areas. We believe that this approach
is both effective and efficient and is critical to compliance with other material laws and
regulations.
We will annually compile another customized PBC list for the year-end testing provided
at least one month prior or earlier if requested. We will request trial balances from the City
for our analytical review to be provided one week before testing is scheduled to
commence. Year-end testing will include testing of the balance sheet, revenue and
expenditures accounts, confirmation of selected balances, analytical procedures,
evaluation of the internal controls, and preparation of reports and letters.
Segment 3 – Conclusion
Based on our year-end exit meeting we will discuss a plan to finalize the financial
statements according to the timetable of the City. We will schedule dates for the initial
and final drafts including time for LSL’s and the City’s review and approval of the financial
statements. This period will also account for review by the engagement partner and
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quality assurance partner. After the review and receipt of the signed Representation
Letter from the City, LSL will provide a final report by mid-December of each year.
LEVEL OF STAFF ASSIGNED AND NUMBER OF HOURS TO BE ASSIGNED
Segment/Task Partners Manager Senior
Experienced
Staff Staff Total
City's Financial Audit and ACFR Preparation
Interim test work 6 15 30 40 40 131
Year-End test work 0 10 40 80 140 270
Report/Review/Supervision 24 55 80 0 0 159
Subtotal 30 80 150 120 180 560
Fire Protection District Audit and Financial Statements
Test work 003 8 819
Report/Review/Supervision 2 3 8 2 0 15
Subtotal 2 3 11 10 8 34
Single Audit
Test work 006 0 2026
Report/Review/Supervision 2 5 5 0 2 14
Subtotal 2 5 11 0 22 40
Air Quality Improvement Trust Fund Audit and Financial Statements
Test work 002 0 68
Report/Review/Supervision 1 2 2 0 2 7
Subtotal 124 0 815
LMD 1, SLD 2 and PD-85 Audit and Financial Statements
Test work 002 0 68
Report/Review/Supervision 1 2 2 0 2 7
Subtotal 124 0 815
LMDs 2, 4-R, 6-R, and 7 Audit and Financial Statements
Test work 002 0 68
Report/Review/Supervision 1 2 2 0 2 7
Subtotal 124 0 815
Housing Successor Agency's Compliance Audit
Test work 001 0 34
Report/Review/Supervision 1 1 1 0 2 5
Subtotal 112 0 59
City GANN Limit Report
Test work 000 0 11
Report/Review/Supervision 0 1 1 0 0 2
Subtotal 011 0 13
Fire District GANN Limit Report
Test work 000 0 11
Report/Review/Supervision 0 1 1 0 0 2
Subtotal 011 0 13
CFD 88-1 GANN Limit Report
Test work 000 0 11
Report/Review/Supervision 0 1 1 0 0 2
Subtotal 011 0 13
CFD 85-1 GANN Limit Report
Test work 000 0 11
Report/Review/Supervision 0 1 1 0 0 2
Subtotal 011 0 13
TOTAL PROPOSED HOURS: 38 99 190 130 243 700
Hours proposed are for 1 major program.
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Audit Sampling
For tests of controls, we use audit sampling. Tests of controls are procedures directed towards
determining the effectiveness of the design or operation of an internal structure policy or
procedures. Audit sampling is typically used for tests of controls and compliance that involve the
inspection of documents and reports indicating the performance of the applicable policy or
procedures and compliance with the applicable laws and regulations. Sample sizes vary based
on the population and risk-based calculations.
Type And Extent of Analytical Procedures
For the audits of the financial statements, we will use analytical procedures as an overall review
of the financial information in the preliminary and final stages of the audits. These procedures
are designed to assist us in planning our audits and in assessing the propriety of the conclusions
reached and evaluating the overall financial statement presentation.
The procedures to be utilized consist of determining expectations for changes to significant
revenue, expenditure, and balance sheet accounts, reading the financial statements and related
notes, reviewing the budget and related material, and focusing on overall relationships within the
financial statements.
Once determined, these are reviewed to evaluate if the changes appear reasonable or require
further analysis. For all significant differences, explanations are obtained as to why the situation
occurred and additional substantive procedures may be applied, and related evidence is
gathered to resolve concerns and questions.
Electronic Data Processing Software & AI Technology
LSL is always at the forefront of technology and finding ways to increase efficiency in our audits.
Our goal is to effectively streamline the audit process to make the burden of an audit easier on
our clients and ease any technical disagreements.
Caseware
At LSL, we partner with and utilize Caseware to perform our audits and retain electronic
workpapers and supporting documentation in a fully cloud-based platform. During our
preparation of the ACFR, all financial statements and schedules are linked to Caseware
and audit documentation, ensuring accuracy and consistency with City records and
eliminating the risk of manual errors.
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LSL Caseware Cloud Portal
Our web-based portal system provides clients with the ability to securely share
information in a user-friendly platform. Integrated with Caseware OnPoint Collaborate,
this state-of-the-art tool enhances collaboration in accounting and auditing. It enables
direct communication with clients throughout the audit process for feedback exchange
and tracks activities such as audit requests, client uploads, and progress. Access to the
secure hub can be restricted to relevant individuals. This tool eliminates the necessity of
sending sensitive documents via email, enhancing efficiency. Client dashboards are
customizable to meet specific needs.
Data Extraction & Audit Analytics
We believe software is only as effective as those who know how to use it. That's why we
train all our staff and incorporate the use of Caseware Analytics AI and IDEA into our
audit approach. These two complement each other to create a risk-based transaction
analysis tool. We utilize them to scan transaction sets, identify exceptions warranting
further investigation, and provide additional assurances to our clients. These tools offer
users a high-level summary and reduce time spent in transaction analysis by
automatically performing multiple tests on the entire transaction set. They assist in
identifying duplicate payments, high-risk journal entries, and developing expectations for
analytical procedures used during the audit.
Experience With ERP Systems
Many of our clients have updated their system software with new Enterprise Resource
Planning (ERP) systems over the years. We make ourselves available for questions and
recommendations, including assistance with the vendor selection process. Our clients'
transition to more sophisticated ERP systems has allowed us to gain a better
understanding of each system and its unique capabilities. We often obtain read-only
access to our clients’ software and can work directly within the system. This allows us to
provide useful observations and recommendations regarding internal controls and
facilitates efficient audit test work. Some of the ERP and Property Tax Systems we have
extensive experience with include Tyler Technologies (Munis, New World, Eden,
Incode), One Solution, Oracle, SAP, Infor, Megabyte, and more.
Determining Laws and Regulations Subject to Audit Test Work
The Laws and Regulations that will be subject to audit test work are determined by the applicable
laws, regulations, contracts, and grant agreements which we identify through the understanding
we obtain of the City and our extensive experience with other governmental entities.
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Drawing Audit Samples for Compliance
The sampling procedures test the operating effectiveness of an internal control structure policy
or procedure by determining how the policy or procedure was applied, the consistency with which
it was applied during the audit period, and by whom it was applied. We will draw samples for
disbursements, receipts, and payroll when applicable. Each document selected will be tested for
various attributes that are designed to verify compliance with different aspects of internal controls
and applicable laws and regulations. Additionally, each sample item will be tested for coding to
the proper accounts and posting to the general ledger.
LSL’s Approach to Understanding the City’s Internal Control Structure
LSL will perform procedures as required by SAS 122-125 to obtain an understanding of the City
and its environment along with assessing the risks of material misstatements in order to gain
insight into the internal control structure over the financial statements. Our review will
encompass various areas such as financial reporting, cash, revenues and receivables, utility
billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.
We will issue a management letter (SAS 115 Letter) that identifies any significant deficiencies
and/or material weaknesses found as required by the Government Auditing Standards.
Throughout the year, LSL will conduct interviews with the management of finance and
responsible parties of each audit section to understand the processes and controls
through observation and discussions. We will also perform sampling transactions as part of a
“walk-through” process to verify that the system of control is functioning as per the policies and
procedures.
Working Paper Retention and Access
All working papers and reports will be retained at LSL’s expense for a minimum of seven (7)
years unless otherwise notified in writing by the City of the need to extend that retention period.
Upon written request, we will make working papers available to parties designated by the City.
Furthermore, we will respond to the reasonable inquiries of successor auditors and allow
successor auditors to review working papers relating to matters of continuing accounting
significance.
ANTICIPATION OF POTENTIAL AUDIT PROBLEMS, ROLES & RESPONSIBILITIES OF THE
CITY
Outside of the complexities that arise with the implementation of GASB pronouncements, LSL
does not anticipate any audit problems or conflicts in the performance of the services requested
in this RFP. Our approach is to partner with our clients to provide information, training, and the
resources necessary to successfully implement any new changes in accounting principles.
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As mentioned previously, LSL assumes that the City will provide all necessary information to
complete the financial statement and single audits. The LSL assigned to this engagement will
help identify and communicate any pending information needed from the City that may hinder
the engagement's objectives and timely completion. Additionally, LSL assumes that the City will
have closed its books and present auditable general ledger balances.
INSURANCE
LSL confirms that we will maintain the minimum insurance requirements throughout the entire
term of this engagement. We have provided evidence of coverage with the submission of our
proposal in Appendix C, and the actual insurance form will be provided upon the award of
contract.
BENEFITS OF WORKING WITH LSL
LSL is a multi-location firm with formidable resources that provides a personal feel and hands-
on client experience.
ACCOUNTING TODAY REGIONAL LEADER
LSL CPAs has again been recognized as an Accounting Today Regional Leader in 2024. The
list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who
‘think outside the box’ when providing solutions.
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OUR CORE VALUES
As we continue to grow and evolve, we recognize our core values needed to grow and change
with us. Our values weren’t decided on by management and handed down, every member of the
LSL team worked together to share what values matter most to us. From there, we came up with
the following five core values that embody how we approach each other, our work, and our
clients.
BEST OF ACCOUNTING AWARD
LSL CPAs delivers high-quality service and has consistently secured the ClearlyRated Best of
Accounting award. This exclusive program awards accounting firms who demonstrate high-level
service of excellence within the accounting industry and solely leverages statistically validated
survey responses from our clients.
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APPENDIX A – CURRENT LIST OF MUNICIPAL CLIENTS
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* Rosemead Mr. B. Chua, Director of Finance F, S 5 626-569-2146
* Roseville Mr. D. Kaufman, Assistant City Manager/CFO F, S 2 916-774-5314
* San Bernardino Municipal Water Dept. Ms. C. Mouser, Director of Finance F, S, U 4 909-453-6010
* San Clemente Mr. J. Rahn, Finance Director F, S 5 949-361-8360
* San Joaquin Council of Governments Ms. G. Orosco, Manager of Finance F, S 4 209-235-0454
* San Juan Capistrano Mr. K. Al-Imam, Chief Financial Officer F, S 2 949-443-6301
* San Marino Mr. M. Siegfried, Controller F 29 626-300-0700
* Santa Clarita Valley Water Agency Ms. A. Aguer, Controller F, U 4 661-513-1237
* Santa Monica Mr. S. Gomez, Financial Operations Manager F, S 7 310-458-8281
Shafter Mr. R. Sanchez, Administrative Services Director F, S 2 661-746-5043
Sonoma County Fair & Exposition, Inc. Mr. M. Margetts, Fair Financial Officer F 5 707-573-9342
Sutter County Mr. N. Black, Auditor-Controller F, S 4 530-822-7439
* Three Valleys Water District Mr. J. Velasquez, Chief Financial Officer F, U 15 909-621-5568
* United Water Conservation District Mr. B. Zahn, Chief Financial Officer F, S, U 1 805-695-3870
* Vacaville Mr. K. Matsumiya, Director of Finance F, S 3 707-449-5688
* Vallejo Ms. F. Cruz, Assistant Director, Finance F, S 4 707-648-5542
* West Sacramento Ms. B. Robertson, Finance Manager F, S 1 916-617-4584
* Yolo County Mr. T. Haynes, Chief Financial Officer F, S 4 530-666-8050
* Yorba Linda Water District Ms. D. Lugo, Finance Manager F 2 714-701-3040
S - Single Audit
I - Internal Audit
C - Consulting
U - Utility Agency
* Participated in the GFOA Award Programs and has received or anticipates receiving outstanding awards
Service Codes:
F - Financial Audit
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APPENDIX B – ENGAGEMENT TEAM RESUMES
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Christian Townes, CPA
ENGAGEMENT PARTNER
ACHIEVEMENTS
With over 12 years of experience in public accounting, Christian brings
a strong focus on governmental services and auditing, including
federal grant compliance. She has a strong background in navigating
the complexities of GASB regulations, ensuring compliance and
accuracy in financial processes. Additionally, she specializes in Single
Audit planning and execution and excels in evaluating requirements,
including major program determination, audit sampling, and internal
control compliance.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a
minimum of 40 hours of continuing education every year, with at least
24 hours in governmental accounting and auditing in a two-year
period. Christian meets the requirements for Government Auditing
Standards in governmental CPE.
EXPERIENCE
She has performed all phases of our government audits, including
special districts, ACFR audits, and Single Audits.
Her work has entailed:
•Assisting in the preparation of the Annual Comprehensive
Financial Report
•Performing analytical and substantive audit procedures on
account balances
•Planning the nature, timing, and extent of procedures involved
in the audit process audits in accordance with the provisions of
Government Auditing Standards and the provisions of the Single
Audit Act and the Uniform Guidance
•Assisting clients with the preparation and review of GASB
related journal entries, including implementation of GASB 87
and 96.
MEMBERSHIPS
AICPA, GFOA, CSMFO
EDUCATION
Bachelor of Science in Accounting with a minor in Economics –
The College at Brockport, State University of New York
A.S. in Business Administration – Genesee Community College
LICENSE
Certified Public Accountant
New York
ENGAGEMENTS
Bay Area Clean Water Agencies
City of Citrus Heights
City of Diamond Bar
City of Dixon
City of Escalon, TDA
City of Galt
City of Lathrop, TDA
City of Lodi, TDA
City of Ripon, TDA
City of Shafter
City of Stockton, TDA
City of Tracy, TDA
City of Vacaville
City of Vallejo
County of Sutter
DSRSD-EBMUD Recycled Water
Authority
East Bay Municipal Utility District
Freeport Regional Water Project
Monterey One Water
San Joaquin COG
San Joaquin Rail Commission, TDA
San Joaquin Transit District, TDA
San Joaquin County, TDA
Santa Clarita Valley Water Agency
Sutter County
Upper Mokelumne River Watershed
Authority
City of Rancho Cucamonga
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Ryan Domino, CPA
CONCURRING PARTNER
ACHIEVEMENTS
Ryan currently serves as a technical reviewer for the Government Finance
Officers Association (GFOA), and has been a presenter for CSMFO’s annual
conference and various chapter meetings. He has been involved with
teaching current audit and accounting-related material at LSL’s in-house
training seminars, and annual GASB Update.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum
of 40 hours of continuing education every year, with at least 24 hours in
governmental accounting and auditing in a two-year period. Ryan meets the
requirements for Government Auditing Standards in governmental CPE.
EXPERIENCE
Ryan has over 11 years of experience in governmental auditing including
financial statement audits, preparation of Annual Comprehensive Financial
Reports, Housing Successor compliance audits, TDA compliance audits,
Single Audits, Federal Student Financial Aid audits, and various consulting
and agreed-upon procedures projects.
Ryan is one of the firm’s leaders in ensuring audit quality control and
Government Practice training for staff. He is a regular presenter at the firm’s
annual GASB Update where he has presented training to our clients on the
latest GASB pronouncements and has been a presenter for CSMFO’s
chapter meetings and the annual CSFMO Conference.
Some of his presentations have covered:
•General auditing in accordance with GAGAS
•Accounting for capital assets
•GASB Statement Nos. 89, 90, 91, 94, 100, 101, and 102
•Fraud risks and internal controls
MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, GFOAT
EDUCATION
Bachelor of Arts Degree in Business Administration, with an emphasis in
Accounting – California State University, Fullerton
LICENSES
Certified Public Accountant
California
Texas
AUDIT ENGAGEMENTS
City of Agoura Hills, CA
City of Big Bear Lake, CA
City of Brea, CA
City of Burbank, CA
City of Carlsbad, CA
City of Cathedral City, CA
City of Chino Hills, CA
City of Dana Point, CA
City of Kress, TX
City of La Quinta, CA
City of Lompoc, CA
City of Monrovia, CA
City of Moorpark, CA
City of Oceanside, CA
City of Orange, CA
City of Palm Desert, CA
City of Rialto, CA
City of Rosemead, CA
City of San Clemente, CA
City of San Juan Capistrano, CA
City of Santa Monica, CA
Monterey Peninsula Airport District
Orange County Water District
Orchard Dale Water District
Rainbow Municipal Water District
San Bernardino Muni. Water Dept.
Three Valleys Muni. Water District
United Water Conservation District
Yorba Linda Water District
City of Rancho Cucamonga
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Kelly A. Telford, CPA
CONSULTING PARTNER
ACHIEVEMENTS
Kelly has developed her expertise in accounting and auditing,
financial forecasting, budget development, public utilities, investment
management, grant management, human resources, and information
technology. She has taught classes for GFOA and has presented at
annual conferences for CSMFO and GFOA. She is a respected
leader in public finance and is known for being a change agent and
thought leader in organizational strategy.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a
minimum of 40 hours of continuing education every year, with at least
24 hours in governmental accounting and auditing in a two-year
period. Kelly meets the requirements for Government Auditing
Standards in governmental CPE.
EXPERIENCE
Kelly has over 20 years of experience working both in and with
government agencies including counties, cities, successor agencies,
special districts, and Native American tribes and tribal casinos. She
served as a Director of Finance/City Treasurer for the cities of Seal
Beach and Costa Mesa and has served as the Director of Financial
Management for the Los Angeles County Community Development
Agency. She has also been an auditor and consultant for 14 years
specializing in the audits of government agencies.
Her work has entailed:
Implementation of month-end and year-end close procedures,
and preparation of the ACFR submissions for the GFOA award
Implementation of new ERP systems, including PeopleSoft,
Incode and QuickBooks.
Audit review and technical assistance to deliver the most up-to-
date information with current GASB pronouncements
Presentations to City Councils, Board of Supervisors, Boards of
Directors, and Audit Committees
Technical reviewer for the Government Finance Officers
Association (GFOA) Certificate of Excellence in Financial
Reporting and the Distinguished Budget Presentation Award
Program
Serves on the CSMFO Professional Standards Committee
MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, TML (Texas Municipal League),
GFOA-T (GFOA of Texas)
EDUCATION
Bachelor of Arts, Accounting – California State University, Fullerton
LICENSE
Certified Public Accountant:
California
Texas
CONSULTING
ENGAGEMENTS
City of Manteca, CA
City of Marfa, TX
City of Moses Lake, WA
City of Rancho Cucamonga, CA
City of Redondo Beach, CA
City of Tustin, CA
City of Winters, CA
County of Hidalgo, TX
County of San Bernardino, CA
Georgetown Divide Public Utilities
District, CA
Pomona Valley Transportation
Authority, CA
Puente Hills Habitat Preservation
Authority, CA
Yolo County Public Agency Risk
Management Insurance Auth., CA
AUDIT ENGAGEMENTS
City of Barstow
City of Downey
City of Inglewood
City of Irwindale
City of Lake Elsinore
City of Manhattan Beach
City of Palm Desert
City of Redondo Beach
City of Shafter
Mesa Water District
Ontario International Airport Auth.
City of Rancho Cucamonga
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Keili Gonzalez
SUPERVISOR
ACHIEVEMENTS
Keili has earned the AICPA Intermediate Single Audit certificate and
holds an extensive background in demonstrating her ability to perform
single audits in accordance with the requirements of the Uniform
Guidance. She brings with her extensive experience, knowledge, and
application of GAAP, Auditing Standards (GAS & GAAS), and the
principles of internal accounting `controls as it relates to client-specific
matters.
CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a
minimum of 40 hours of continuing education every year, with at least
24 hours in governmental accounting and auditing in a two-year
period. Keili meets the requirements for Government Auditing
Standards in governmental CPE.
EXPERIENCE
During her time with the firm, Keili has performed and supervised all
phases of our government audits, including ACFR audits, successor
agency audits, and Single Audits.
Her work has entailed:
•Assisting in the preparation of the Annual Comprehensive
Financial Report (ACFR)
•Performing analytical and substantive audit procedures on
account balances
•Planning the nature, timing and extent of procedures involved in
the audit process
•Assisting clients with the preparation and review of GASB 68
and 75 journal entries
•Review of capital asset, debt service, federal and state award
schedules
EDUCATION
Bachelor of Science in Business Administration, Accounting –
California State Fullerton
LICENSE
CPA In Progress
AICPA Intermediate
Single Audit Certificate
ENGAGEMENTS
City of Big Bear lake
City of Chino Hills
City of Downey
City of Fullerton
City of Grand Terrace
City of Inglewood
City of Lompoc
City of Manhattan Beach
City of Moorpark
City of Orange
City of Pasadena
City of Pomona
City of Rancho Cucamonga
City of Riverside
City of Rosemead
City of San Juan Capistrano
City of Santa Monica
City of Shafter
City of Vallejo
Coachella Valley Water District
County of Sutter
County of Yolo
East Bay Municipal Utility District
Easter Municipal Water District
Jurupa Community Services District
Ontario International Airport
Orchard Dale Water District
San Bernardino Municipal Water
District
San Joaquin County of Governments
Santa Clarita Valley Water Agency
Southeast Animal Control Authority
City of Rancho Cucamonga
Professional Audit Services
www.lslcpas.com | 30
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
Nielsine Sherk, CPA
SENIOR MANAGER
ACHIEVEMENTS
Nielsine has worked on a variety of clients to help them meet their
financial reporting requirements. She brings her experience in
financial audits, ACFR and financial statement preparation, plus in-
depth knowledge of GASB implementation consulting.
CONTINUING EDUCATION
208 total hours over the last three years, 145 of which were in
governmental accounting and auditing subjects. Nielsine meets
the requirements of governmental CPE Government Auditing
Standards.
EXPERIENCE
Nielsine has performed all phases of our government audits and
worked on a variety of governments, including state, cities, counties,
and special districts for their financial statement audits.
Her work has entailed:
•Planning the nature, timing, and extent of procedures involved
in the audit process audits in accordance with the provisions of
Government Auditing Standards
•Performing analytical and substantive audit procedures on
account balances
•Assisting in the preparation of the Annual Comprehensive
Financial Report
•Providing technical reviews of audit engagements to ensure
compliance.
EDUCATION
Bachelor of Science, Accounting – University of Nevada, Reno
LICENSE
Certified Public Accountant –
Nevada, 2015
ENGAGEMENTS
City of San Marino, CA
City of Burbank, CA
City of Napa, CA
Placer County, CA
State of Nevada
NV Self Insurance Trust Fund
NV Prepaid Tuition Trust Fund
South Coast Air Quality
Municipal District, CA
Washington State University
City of Rancho Cucamonga
Professional Audit Services
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Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
Chloe Zabrek
SUPERVISOR
ACHIEVEMENTS
Chloe is a skilled and dedicated senior auditor with a comprehensive
understanding of all audit procedures and the ability to identify and
resolve complex issues. As an experienced auditor, Chloe plays a
crucial role in ensuring accuracy and compliance with both regulatory
and professional standards, while focusing on the quality and
effectiveness of the audit engagement.
CONTINUING EDUCATION
120 total hours over the last three years, 100 of which were in
governmental accounting and auditing subjects. Chloe meets the
requirements of governmental CPE Government Auditing Standards.
EXPERIENCE
With 5 years of experience in governmental auditing, Chloe has honed
her expertise in all phases of government audits, including ACFR
audits, housing authority audits, Transportation Development Act
audits, Air Pollution Districts, State department audit, and Single
Audits.
Her work has entailed:
•Assisting in the preparation of the Annual Comprehensive
Financial Report (ACFR)
•Performing analytical and substantive audit procedures on
account balances
•Planning the nature, timing and extent of procedures involved in
the audit process
•Assisting clients with the preparation and review of GASB 68,
75, 87, and 96 journal entries
•Review of capital asset, debt service, federal and state award
schedules
EDUCATION
Bachelor of Arts in Business Administration with an emphasis in
Accounting – Seattle University
Master of Professional Accountancy – University of California, Davis
LICENSE
CPA: In-Progress
ENGAGEMENTS
County of Butte
County of El Dorado
City of Diamond Bar
City of Rancho Cucamonga
City of Redondo Beach
City of Roseville
City of San Juan Capistrano
City of Vallejo
South Coast Air Quality District
Engagements at CLA
County of Butte
County of Calaveras
County of El Dorado
County of Glenn
County of Humboldt
County of Kern
County of Lake
County of Mendocino
County of Monterey
County of Placer
County of San Bernadino
County of San Joaquin
County of San Luis Obispo
County of Shasta
County of Stanislaus
County of Tehama
County of Trinity
County of Yuba
City of Benicia
City of Porterville
City of Redding
California Housing Finance Agency
California Infrastructure and
Economic Development Bank
California Cannabis Authority
Eastern Sierra Transit Authority
Sacramento Law Library
San Luis Obispo APCD
City of Rancho Cucamonga
Professional Audit Services
www.lslcpas.com | 32
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
City of Rancho Cucamonga; RFP # #24/25-016
Professional Audit Services
33
www.lslcpas.com | 33
APPENDIX C – COI EVIDENCE OF COVERAGE
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
City of Rancho Cucamonga; RFP # #24/25-016
Professional Audit Services
34
www.lslcpas.com | 34
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
City of Rancho Cucamonga; RFP # #24/25-016
Professional Audit Services
35
www.lslcpas.com | 35
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
2
Thank you!
Docusign Envelope ID: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910
Electronic Record and Signature Disclosure
Certificate Of Completion
Envelope Id: F6BE0B24-9F7B-4917-ADE4-9779D4FEA910 Status: Completed
Subject: Complete with Docusign: CO 2025-025 LSL Auditing Services PSA FY 2025 2026 - Revised
Source Envelope:
Document Pages: 52 Signatures: 4 Envelope Originator:
Certificate Pages: 5 Initials: 0 Melanie Morris
AutoNav: Enabled
EnvelopeId Stamping: Enabled
Time Zone: (UTC-08:00) Pacific Time (US & Canada)
melanie.morris@cityofrc.us
IP Address: 199.201.174.250
Record Tracking
Status: Original
3/4/2025 11:30:38 AM
Holder: Melanie Morris
melanie.morris@cityofrc.us
Location: DocuSign
Signer Events Signature Timestamp
Christian Townes
christian.townes@lslcpas.com
Partner
Security Level: Email, Account Authentication
(None)Signature Adoption: Pre-selected Style
Using IP Address: 38.162.167.157
Sent: 3/4/2025 11:44:58 AM
Viewed: 3/4/2025 11:53:34 AM
Signed: 3/4/2025 11:55:15 AM
Electronic Record and Signature Disclosure:
Accepted: 3/4/2025 11:53:34 AM
ID: ca7e01e8-fe37-42e0-ad35-fd70befa2b56
L. Dennis Michael
Dennis.Michael@CityofRC.us
Mayor/President
City of Rancho Cucamonga
Security Level: Email, Account Authentication
(None)
Signature Adoption: Pre-selected Style
Using IP Address: 199.201.174.250
Sent: 3/6/2025 9:00:07 AM
Viewed: 3/6/2025 9:16:07 AM
Signed: 3/6/2025 9:17:24 AM
Electronic Record and Signature Disclosure:
Not Offered via Docusign
In Person Signer Events Signature Timestamp
Editor Delivery Events Status Timestamp
Agent Delivery Events Status Timestamp
Intermediary Delivery Events Status Timestamp
Certified Delivery Events Status Timestamp
Melanie Morris
melanie.morris@cityofrc.us
Executive Assistant
City of Rancho Cucamonga
Security Level: Email, Account Authentication
(None)
Using IP Address: 199.201.174.250
Sent: 3/4/2025 11:55:17 AM
Viewed: 3/4/2025 2:10:54 PM
Electronic Record and Signature Disclosure:
Not Offered via Docusign
Certified Delivery Events Status Timestamp
City Clerk Services Department
ClerkContracts@CityofRC.us
City Clerk
City of Rancho Cucamonga
Security Level: Email, Account Authentication
(None)
Using IP Address: 199.201.174.250
Sent: 3/6/2025 9:17:26 AM
Viewed: 3/6/2025 9:23:41 AM
Electronic Record and Signature Disclosure:
Not Offered via Docusign
Carbon Copy Events Status Timestamp
Witness Events Signature Timestamp
Notary Events Signature Timestamp
Envelope Summary Events Status Timestamps
Envelope Sent Hashed/Encrypted 3/4/2025 11:44:58 AM
Certified Delivered Security Checked 3/6/2025 9:23:41 AM
Signing Complete Security Checked 3/6/2025 9:17:24 AM
Completed Security Checked 3/6/2025 9:23:41 AM
Payment Events Status Timestamps
Electronic Record and Signature Disclosure
ELECTRONIC RECORD AND SIGNATURE DISCLOSURE
From time to time, City of Rancho Cucamonga City Clerk's Office (we, us or Company) may be
required by law to provide to you certain written notices or disclosures. Described below are the
terms and conditions for providing to you such notices and disclosures electronically through the
DocuSign system. Please read the information below carefully and thoroughly, and if you can
access this information electronically to your satisfaction and agree to this Electronic Record and
Signature Disclosure (ERSD), please confirm your agreement by selecting the check-box next to
‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the
DocuSign system.
Getting paper copies
At any time, you may request from us a paper copy of any record provided or made available
electronically to you by us. You will have the ability to download and print documents we send
to you through the DocuSign system during and immediately after the signing session and, if you
elect to create a DocuSign account, you may access the documents for a limited period of time
(usually 30 days) after such documents are first sent to you. After such time, if you wish for us to
send you paper copies of any such documents from our office to you, you will be charged a
$0.00 per-page fee. You may request delivery of such paper copies from us by following the
procedure described below.
Withdrawing your consent
If you decide to receive notices and disclosures from us electronically, you may at any time
change your mind and tell us that thereafter you want to receive required notices and disclosures
only in paper format. How you must inform us of your decision to receive future notices and
disclosure in paper format and withdraw your consent to receive notices and disclosures
electronically is described below.
Consequences of changing your mind
If you elect to receive required notices and disclosures only in paper format, it will slow the
speed at which we can complete certain steps in transactions with you and delivering services to
you because we will need first to send the required notices or disclosures to you in paper format,
and then wait until we receive back from you your acknowledgment of your receipt of such
paper notices or disclosures. Further, you will no longer be able to use the DocuSign system to
receive required notices and consents electronically from us or to sign electronically documents
from us.
All notices and disclosures will be sent to you electronically
Electronic Record and Signature Disclosure created on: 2/22/2022 12:08:29 PM
Parties agreed to: Christian Townes, Christian Townes
Unless you tell us otherwise in accordance with the procedures described herein, we will provide
electronically to you through the DocuSign system all required notices, disclosures,
authorizations, acknowledgements, and other documents that are required to be provided or made
available to you during the course of our relationship with you. To reduce the chance of you
inadvertently not receiving any notice or disclosure, we prefer to provide all of the required
notices and disclosures to you by the same method and to the same address that you have given
us. Thus, you can receive all the disclosures and notices electronically or in paper format through
the paper mail delivery system. If you do not agree with this process, please let us know as
described below. Please also see the paragraph immediately above that describes the
consequences of your electing not to receive delivery of the notices and disclosures
electronically from us.
How to contact City of Rancho Cucamonga City Clerk's Office:
You may contact us to let us know of your changes as to how we may contact you electronically,
to request paper copies of certain information from us, and to withdraw your prior consent to
receive notices and disclosures electronically as follows:
To contact us by email send messages to: jasmin.oriel@cityofrc.us
To advise City of Rancho Cucamonga City Clerk's Office of your new email address
To let us know of a change in your email address where we should send notices and disclosures
electronically to you, you must send an email message to us at jasmin.oriel@cityofrc.us and in
the body of such request you must state: your previous email address, your new email
address. We do not require any other information from you to change your email address.
If you created a DocuSign account, you may update it with your new email address through your
account preferences.
To request paper copies from City of Rancho Cucamonga City Clerk's Office
To request delivery from us of paper copies of the notices and disclosures previously provided
by us to you electronically, you must send us an email to jasmin.oriel@cityofrc.us and in the
body of such request you must state your email address, full name, mailing address, and
telephone number. We will bill you for any fees at that time, if any.
To withdraw your consent with City of Rancho Cucamonga City Clerk's Office
To inform us that you no longer wish to receive future notices and disclosures in electronic
format you may:
i. decline to sign a document from within your signing session, and on the subsequent page,
select the check-box indicating you wish to withdraw your consent, or you may;
ii. send us an email to jasmin.oriel@cityofrc.us and in the body of such request you must state
your email, full name, mailing address, and telephone number. We do not need any other
information from you to withdraw consent.. The consequences of your withdrawing consent for
online documents will be that transactions may take a longer time to process..
Required hardware and software
The minimum system requirements for using the DocuSign system may change over time. The
current system requirements are found here: https://support.docusign.com/guides/signer-guide-
signing-system-requirements.
Acknowledging your access and consent to receive and sign documents electronically
To confirm to us that you can access this information electronically, which will be similar to
other electronic notices and disclosures that we will provide to you, please confirm that you have
read this ERSD, and (i) that you are able to print on paper or electronically save this ERSD for
your future reference and access; or (ii) that you are able to email this ERSD to an email address
where you will be able to print on paper or save it for your future reference and access. Further,
if you consent to receiving notices and disclosures exclusively in electronic format as described
herein, then select the check-box next to ‘I agree to use electronic records and signatures’ before
clicking ‘CONTINUE’ within the DocuSign system.
By selecting the check-box next to ‘I agree to use electronic records and signatures’, you confirm
that:
You can access and read this Electronic Record and Signature Disclosure; and
You can print on paper this Electronic Record and Signature Disclosure, or save or send
this Electronic Record and Disclosure to a location where you can print it, for future
reference and access; and
Until or unless you notify City of Rancho Cucamonga City Clerk's Office as described
above, you consent to receive exclusively through electronic means all notices,
disclosures, authorizations, acknowledgements, and other documents that are required to
be provided or made available to you by City of Rancho Cucamonga City Clerk's Office
during the course of your relationship with City of Rancho Cucamonga City Clerk's
Office.