HomeMy WebLinkAboutItem 10 - COUNCIL READING FILE_c_HdL Scope of ServicesCity of
San Luis Obispo
Cannabis Compliance and Audit Services
March 25, 2021
SUBMITTED BY
HdL Companies
120 S. State College Blvd., Ste 200
Brea, CA 92821
hdlcompanies.com
CONTACT
David McPherson
T: 714.879.5000
E: dmcpherson@hdlcompanies.com
Proposal for Cannabis Compliance and Audit Services
for the City of San Luis Obispo March 25, 2021
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TABLE OF CONTENTS
I. LETTER OF TRANSMITTAL ............................................................................. 2
II. PROPOSED SCOPE OF SERVICES ................................................................. 3
III. COST .................................................................................................................. 7
IV. OPTIONAL SERVICES....................................................................................... 8
V. EXPERIENCE AND RESOURCES ....................................................................9
VI. REFERENCES ................................................................................................15
Proposal for Cannabis Compliance and Audit Services
for the City of San Luis Obispo March 25, 2021
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I. LETTER OF TRANSMITTAL
March 25, 2021
Greg Herman
Deputy City Manager
City of San Luis Obispo
990 Palm Street
San Luis Obispo, CA 93401
Re: Proposal for Cannabis Compliance and Audit Services
Dear Mr. Herman,
Thank you for the opportunity to submit this proposal for cannabis management services for the
City of San Luis Obispo. The enclosed scope of services is designed to provide annual cannabis
tax audits of each licensed cannabis business, quarterly compliance inspections, screening of
cannabis business applications and proctoring meetings of the City’s review panel, along with
background check renewals and additional hours of technical assistance or subject matter
expertise to be used as needed at the City’s request. All services are offered at a straight per-
unit cost and would be billed on a monthly basis depending on the number of each service
requested and provided.
HdL was incorporated in 1983 and has over 30 years of experience providing revenue
enhancement and consulting services to local governments in California. HdL is a consortium
of three companies established to maximize local government revenues by providing audit,
compliance, economic development, consulting services and software products. Its audit and
consulting services include sales, use and transaction taxes, property taxes, transient occupancy
taxes, and a Cannabis Management Program. HdL’s systematic approach to revenue
management and economic analysis is currently being utilized by over 500 agencies in six states.
The firm currently serves 49 counties, 311 cities and 132 transactions tax districts in California.
Our knowledgeable team of professionals have more than 52 years’ combined experience in the
establishment and implementation of cannabis regulatory programs including establishing land-
use regulations, registration processes, operation regulations for cannabis facilities, staffing
plans, cost recovery, structuring cannabis business taxes and conducting compliance and
financial audits.
We look forward to the opportunity to partner with the City of San Luis Obispo in developing a
strategy which meets your program needs. If you have any questions or require additional
information, please feel free to contact me by email at anickerson@hdlcompanies.com or David
McPherson at dmcpherson@hdlcompanies.com or by phone at 714.879.5000.
Sincerely,
Andy Nickerson
President, HdL Companies
Proposal for Cannabis Compliance and Audit Services
for the City of San Luis Obispo March 25, 2021
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II. PROPOSED SCOPE OF SERVICES
In May of 2018, the San Luis Obispo City Council approved an ordinance allowing
commercial cannabis businesses to operate in the City. That ordinance was followed in late
2018 by the development of a cannabis business operator permit process. The first permit
application period opened in January 2019, followed by a second application period in July
of 2019, and two other application periods in January 2020 and June 2020. There are
currently 7 cannabis businesses who have been granted operator permits by the City.
Currently 2 cannabis businesses are operating within the City and the remaining 5 cannabis
business are at various stages in the permitting process.
In May of 2020, the City engaged the services of HdL Companies to review the City’s existing
fee structure to determine the total costs involved in the administration of the Cannabis
Business Program. In addition, HdL was asked to review the application process and merit
criteria to determine how the application process could be streamlined and be more efficient.
As the City’s cannabis program has grown and expanded, so has the need for rigorous
monitoring and oversight of the local industry to verify compliance with all state and local laws
and to ensure that all applicable cannabis taxes are being properly reported and remitted to
the City. To assist with these needs, the City of San Luis Obispo has requested that HdL
develop a proposal to provide the following services:
Conduct one annual cannabis tax audit of each licensed cannabis business to ensure
proper reporting and remittance of cannabis taxes to the City.
Conduct four on-site compliance inspections of each licensed cannabis business
annually to ensure ongoing compliance with all state and local laws.
Screen all cannabis business applications to ensure they are complete.
Proctor the City's Application Review Process
Provide background check renewals of all owners, managers and employees of the
City’s commercial cannabis businesses.
Provide additional hours of technical assistance and subject matter expertise
This proposal provides a fixed unit cost for each of these services, which are described below.
Objective 1: Cannabis Tax Audits
HdL will conduct an annual financial audit to verify the accuracy of revenues reported to the City
during the review period and will recommend a tax assessment should the audit reveal any
unreported revenue. As part of the process, HdL will conduct a risk based analytical review of
the business using the proprietary Cannabis Analytical Tracking Solution (CATS™) program to
ensure there is no diversion of product or cash. Our unique audit approach allows us to identify
if an operator is under-reporting its taxes or diverting product from its facility. HdL audit staff will
also use information gathered as part of the onsite inspection to assist with the financial audit.
Proposal for Cannabis Compliance and Audit Services
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HdL will help the City prepare a notification letter to send to the business to start the audit. The
letter will contain pertinent information about the audit, including a list of the records requested
and a request for access to the business’ point of sale system. HdL recommends the notification
letter be sent by the City to encourage cooperation from the business and communicate HdL’s
authority to conduct the audit. The audit shall include:
Gross receipts verification
Risk based CATS™ Analytic Review
Inventory review (subject to access to the track and trace system)
POS data entry requirements review
Preparation and issuance of report
Exit conference with the City
HdL will provide a draft audit report to the commercial cannabis business. The business will be
given the appropriate time to respond or appeal the report in accordance with the City ordinance.
HdL will review any documentation provided by the business to dispute the findings and will
adjust the tax assessment as necessary prior to issuing the final report to the City.
The City will inform HdL when a cannabis business receives permission to operate (i.e., through
the issuance of a development agreement, conditional use permit, certificate of occupancy or
other indication the business has opened). HdL will then work with the City to schedule financial
audits and will coordinate with the City as the time for each audit approaches.
Depending upon the corporate structure of each cannabis business and any subdivisions or
subsidiaries, it is possible that some businesses may be subject to multiple audits. For purposes
of this proposal, a business that holds multiple state cannabis licenses shall be considered a
single business provided that all licenses are held and operated under the same name,
ownership and a single tax ID number. Any variation may indicate separate business entities
requiring separate audits. Any such determination would be made on a case-by-case basis in
consultation with the City.
Objective 2: Regulatory Compliance Inspections
HdL will conduct four on-site compliance inspections annually for each licensed cannabis
business to determine compliance with State and/or local laws. If HdL identifies any non-
compliant activities, we will provide the City with a recommended appropriate action to
address the deficiency and to ensure future compliance by the permittee. The cost for these
services includes all of the following:
Notifying permittee of pending inspection
On-site inspection to ensure that each business complies with all State and local
laws and regulatory protocols for all of the following:
o Inventory management
o Cash handling procedures
o Access control
o Video surveillance
Proposal for Cannabis Compliance and Audit Services
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o Alarm system maintenance and safety
o Lock standards
o Packaging and labeling
o Waste management
o Transportation documentation
o Surveillance equipment maintenance
o Occupational badges
o Business records
o Other items as necessary to ensure compliance with laws
Preparation of a draft report detailing the findings of the inspection and providing
recommendations for improvement where needed. If the inspection identifies any
violations of law or other non-compliance issues, then HdL will prepare a notice to
comply as an included part of the report.
All travel costs associated with the inspection
All phone, email and other communications involved in preparing for, scheduling
and coordinating the inspections and providing the report.
As with cannabis tax audits, the number of compliance inspections necessary for each business
will be determined in consultation with the City, based upon the number and type of state
licenses held and operated under the same name, ownership and tax ID number. In addition,
operations at separate locations, addresses, building numbers or premises may be subject to
separate inspections at additional cost, even if under a single ownership.
The cost for this service does not include any follow-up re-inspection or review of any
supplemental documents provided to address or contest any findings of non-compliance, nor
does it include any assistance with the appeal of any enforcement action by the City. Any costs
associated with such additional services would be billed at HdL’s hourly rate.
Objective 3: Initial Screening of Applications for Completeness
HdL staff will conduct an initial screening of all applications for completeness based upon an
objective checklist of required documentation. This initial screening shall allow for some limited
discretion in determining whether submitted documents are substantively complete but shall not
otherwise consider the quality of the submissions.
Applications for competitive licenses that are deemed incomplete will be disqualified and those
applicants will not be allowed to submit any supplemental information. Applications for non-
competitive licenses that are deemed incomplete will be provided an opportunity to submit
supplemental information to complete the application. All applications which have been deemed
complete will move forward for a full review by the City’s review panel.
Proposal for Cannabis Compliance and Audit Services
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Objective 4: Proctor the City’s Application Review Process
HdL shall provide a subject matter expert who will be available to attend and facilitate the City’s
application review process. The City’s application process includes a review panel that that will
review all of the applications and then meet to score and rank them. HdL’s subject matter expert
shall attend the review panel meeting (or meetings) to proctor or facilitate the process and to
serve as a resource to the review team. HdL staff will not separately review the applications,
nor will HdL recommend scores or ranking for any applications. This service shall be billed at
HdL’s hourly rate, plus travel costs
Objective 5: Supplemental Background Checks
HdL shall provide background checks of all owners, principals, managers and employees of
cannabis businesses as a part of their annual license renewal process. Our supplemental
background process expands upon the State-required Live Scan information by checking the
subject’s social security number and up to 5 variations of their name or aliases against over
200 million databases nationwide.
Our supplemental background checks can identify other factors that local governments may
wish to consider before granting discretionary business licenses or permits, including other
felony offenses, misdemeanor convictions, arrest records, civil judgements, restraining
orders, the terrorist screening database, the national sex offender registry, delinquent child
support payments, bankruptcies, employment and credit records, and more.
HdL offers a reduced rate for annual renewals after the initial background check has been
completed. Our rates include an HdL-designed employee identification badge with the city
logo which meets all State requirements. HdL provides an online portal for applicants to
submit their application, authorization and all necessary documentation.
Prices valid as of the date of this proposal and subject to change without notice.
Objective 6: Provide Subject Matter Expertise & Technical Support
HdL shall provide additional hours of general consulting in the form of subject matter
expertise or technical assistance, to be utilized on an as-needed basis at the City’s request.
Such assistance may include monitoring of changes to State laws and regulations,
community outreach, participation in conference calls, responding to staff inquires via phone
and email, reviewing staff reports to the City Council, assisting with responses to inquiries
from the public, or other issues yet to be determined as requested by the City.
Background Checks Owner, principal
or manager
Employee or line
staff
Initial background check $300 $100
Annual renewal $100 $100
Reissue lost or stolen badge $10 $10
Proposal for Cannabis Compliance and Audit Services
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III. COST
The proposed services are broken down into specific line items in the cost table below. All of
these services are to be provided on an as-needed basis to be billed to the City via invoice.
HdL’s fees are based on time, materials and travel-related expenses associated with the
execution of the services. The hours and costs in the table below do not include any
additional items that are not specifically contemplated by this scope of services.
Prices offered here are valid for 90 days from the date of this proposal to allow time for
consideration and negotiating a service agreement. Once under contract, prices shall be
honored for the initial term of that contract, up to a maximum of 3 years.
Scope of Service Objectives Estimated Cost
Objective 1: Cannabis Tax Audits
Conduct one annual audit of each cannabis business.
$6,000
per audit
Objective 2: Regulatory Compliance Inspections
Assumes 4 inspections per business/per year for an
annual cost of $5,000 per business. Includes travel.
costs.
$1,250
per inspection
Objective 3: Initial Screening of Applications for Completeness $195
per application
Objective 4: Proctor the City’s Application Review Process
To be billed on an hourly basis.
$250
per hour
Objective 5: Supplemental Background Checks
See below
Objective 6: Subject Matter Expertise and Technical Assistance
To be billed on an hourly basis as needed.
$250
per hour
Travel Cost
If and as needed for any overnight travel.
$600
per site visit
Estimate of Total Costs N/A
Background Checks Owner, principal
or manager
Employee or
line staff
Initial background check $300 $100
Annual renewal $100 $100
Reissue lost or stolen badge $10 $10
Proposal for Cannabis Compliance and Audit Services
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IV. OPTIONAL SERVICES
Hourly Rates for HdL Staff
The prices in this proposal are based on the hourly rates for HdL staff as shown in the chart
below. Any additional services requested by the client that are not specifically described in this
proposal would be billed at the standard rate for the assigned staff person.
HdL Staff Title Hourly Rate
David McPherson Compliance Director $250
Matt Eaton Deputy Compliance Director $250
Ajay Kolluri Deputy Audit Director $250
Mark Lovelace Senior Policy Advisor $250
Kami Miller Senior Compliance Inspector $195
Michelle Shaw Compliance Inspector $195
Elizabeth Eumurian Senior Auditor $195
Alfredo Marquez Senior Auditor $195
Odette Mikhail Auditor $195
Mark Brogan Auditor $195
Tao Lu Auditor $195
All rates current as of the date of this proposal
Proposal for Cannabis Compliance and Audit Services
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V. EXPERIENCE AND RESOURCES
Company Profile
Founded in 1983, HdL is a consortium of three companies established to maximize local
government revenues by providing audit, compliance, economic development, consulting
services and software products. Its audit and consulting services include sales, use and
transaction taxes, property taxes, transient occupancy taxes, and a Cannabis Management
Program. The firm also provides a variety of enterprise software processing tools for
business licensing, code enforcement, animal control, building permits and tracking/billing of
false alarms. HdL’s systematic and coordinated approach to revenue management and
economic data analysis is currently being utilized by over 500 agencies in six states. The
firm currently serves 49 counties, 311 cities and 132 transactions tax districts in California.
HdL’s key staff has extensive experience serving local government and many have previously
held positions in city management, finance, planning, economic development or revenue
collection. HdL is a Corporate Partner of the League of California Cities and California State
Association of Counties and works extensively with the County Auditor’s Association of
California, California Society of Municipal Finance Officers (CSMFO) and California
Municipal Revenue and Tax Association (CMRTA) on anticipation and planning of programs
to strengthen local government revenues.
This close understanding of local government needs coupled with extensive databases
and advanced methodology provides for the most relevant, productive and responsive
revenue recovery; forecasting; and economic services available.
Our team of professionals has over 52 years of direct experience establishing and
implementing cannabis regulatory and taxation programs, including establishing land-use
regulations, permit processes, staffing plans, and cost recovery fees; structuring
cannabis business tax fees; regulatory compliance; financial audits; and law enforcement
training. Our team has conducted over 18,000 cannabis compliance inspections and
investigations in California, Colorado and Nevada.
Key Personnel
David McPherson, Compliance Director
David McPherson works with local agencies to prepare them to mitigate regulatory issues
surrounding Proposition 64 and SB 94. Prior to joining HdL, David served 28 years in local
government for the County of Orange and the cities of Newport Beach, San Jose and
Oakland. David’s experience as a law enforcement officer, compliance auditor, and tax
administrator has provided him a wealth of experience that makes him uniquely qualified to
manage HdL’s Cannabis Management Program. While working for the City of Oakland, he
became the first Tax Administrator in the country to successfully tax, regulate and audit
medical marijuana businesses. David has over 10 years of experience working with cannabis
regulatory programs.
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David is one of the state’s most recognized experts in cannabis regulatory policies,
compliance implementation and tax policies. His unique knowledge in horticulture,
processing and dispensary operations while working for the City of Oakland has made him
one of the pioneers in creating a Cannabis Management Program. He uses his experience
to assist local and state agencies in developing cannabis policies for regulation, compliance,
auditing and economic development. He worked closely with the League of Cities on the
development of the Medical Cannabis Regulation and Safety Act (MCRSA) and helped
shape SB 94, the Medicinal Adult-Use Cannabis Regulation and Safety Act (MAUCRSA).
David provides technical support on cannabis-related matters to the League of Cities, the
Police Chief’s Association, Rural County Representatives of California and the California
State Association of Counties. In addition, David is working collaboratively with the
Department of Consumers Affairs, Department of Food & Agriculture, Department of Health
Services and the State Board of Equalization on the implementation of best practices for
regulating the cannabis industry for local agencies.
David received his Bachelor’s Degree in History from California State University, Fullerton
and his Master’s Degree in Public Administration from California State University, Long
Beach. While at Long Beach, he was named “Future Urban Administrator of the Year”.
Matt Eaton, Deputy Compliance Director
Matt Eaton is the Deputy Compliance Director at HdL and plays a critical role in implementing
the Cannabis Compliance Program for local agencies. Prior to joining the firm, he was a
progressive law enforcement professional with 30 years’ experience conducting
criminal/regulatory investigations, and corporate/individual background investigations.
While working as a Supervisory Investigator at the Colorado Department of Revenue in the
Marijuana Enforcement Division (MED), Matt managed criminal investigators and civilian
staff in the Denver Metro and Longmont field offices. During his six-year tenure at the MED,
he conducted approximately 10,000 criminal investigations and compliance reviews,
including regulatory and financial investigations. He is a subject matter expert on track and
trace systems and understands the complexity of reviewing data to ensure businesses are
in compliance with state and local regulations. Matt was responsible for planning, developing
and implementing report and field inspection protocols for the agency. He also played an
instrumental role in recommending changes to current regulations and identifying essential
language for new legislation in Colorado. Matt is well known for his ability to maintain working
relationships with cannabis industry leaders and external stakeholders in resolving issues.
Matt received his Bachelor of Science Degree from Biola University and maintained Police
Officer Service Training (POST) certification for over 30 years in California and Colorado. He
has also served as an adjunct instructor teaching law enforcement principle related to
criminology, correctional processes, procedural law, interviews, interrogations and criminal
evidence at AIMS Community College in Greeley, Colorado.
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Ajay Kolluri, Deputy Director of Policy and Audits
Ajay Kolluri is the Deputy Director of Audits and Operations for HdL’s Cannabis Division. Ajay
is responsible for overseeing the cannabis audit team and the daily operations of the division,
which includes special projects such as community outreach, surveys, grant solicitation,
revenue analysis, cost recovery fee studies, contracts, budgeting, and marketing. Ajay
previously served as Program Manager for the Office of Cannabis Oversight (OCO) at City
of Long Beach. Working within the City Manager’s Office, Ajay was responsible for the
licensing, regulation and enforcement of all commercial cannabis activity in the City, with one
of the largest legal cannabis markets in the state. During his tenure with the OCO, Ajay
oversaw the issuance over 200 cannabis business licenses, generating over $10 million in
annual revenue for the City. Ajay has experience in all aspects of cannabis oversight,
including public health and education, planning and zoning, building inspections,
enforcement, social equity, fee development, economic analysis and revenue projections.
Prior to overseeing the OCO, Ajay worked in public finance, serving as Budget Analyst for
the Department of Financial Management in the City of Long Beach. Ajay holds a Bachelor’s
degree in business economics from the University of California, Santa Barbara, and a
Master’s degree in public policy from the University of Michigan.
Mark Lovelace, Senior Policy Advisor
Mark Lovelace has 16 years of broad experience in public policy, community engagement
and advocacy and is recognized as a leader in advancing the statewide discussion of medical
and recreational cannabis as a policy issue in California.
Mark served on the Humboldt County Board of Supervisors from 2009 through 2016 where
he was instrumental in developing a comprehensive approach to regulating cannabis,
including a voter-approved tax on commercial cultivation and an innovative track and trace
pilot program. Mark established and co-chaired the Medical Marijuana Working Group for
the California State Association of Counties (CSAC) and helped draft CSAC’s legislative
platform for cannabis issues. Mark pioneered the first regional summit on cannabis issues
in 2015 which helped guide the development of SB 643 and AB 243, two components of the
Medical Cannabis Regulation and Safety Act (MCRSA).
Mark has worked extensively with public agencies and statewide associations on cannabis
issues, including CSAC, Rural County Representatives of California, the Association of
California Water Agencies, the North Coast Resource Partnership, California Department of
Fish and Wildlife, the State Water Board, the North Coast Regional Water Board, the Bureau
of Cannabis Control, State legislators, and others. He has led numerous presentations,
workshops and panel discussions on cannabis issues and has been a sought-after speaker
on the topic for government agencies, community organizations and industry groups.
Mark received his Bachelor of Science degree in Industrial Design from San Jose State
University. Prior to his time on the Board, he worked for many years as a respected advocate
on land use, planning, development and environmental issues.
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Kami Miller, Senior Compliance Inspector
Kami Miller is a Senior Compliance Inspector at HdL whose primary role is to ensure
cannabis compliance and identify the risk assessment in the supply chain process of each
permitted business. Prior to joining the firm, she served three years as a Marijuana
Compliance Manager for the Department of Public Behavior and Health (DPBH) for the State
of Nevada. During this time Kami played a key role in Nevada’s implementation of its Medical
Marijuana Program in which she was responsible for statewide monitoring of medical
marijuana facilities that included cultivation, production, testing labs and retail stores.
During her tenure at the DPBH, Kami managed compliance auditors and support staff in the
Las Vegas office. She conducted approximately 1,000 compliance and financial inspections
for which she developed the inspection protocols documentation to create comprehensive
reports. In addition, her experience with various cannabis track and trace systems allowed
her to develop industry supply chain practices for the Department of Taxation.
Kami received her Bachelor of Business Administration in E-Commerce and Supply Chain
Management from Tennessee State University.
Michelle Shaw, Compliance Inspector
Michelle is a Cannabis Compliance Inspector at HdL and is tasked with conducting onsite
inspections, examinations and other actions to monitor compliance with established
standards for local licensed cannabis businesses. Prior to joining HdL, she was a
Compliance Specialist Officer at a large, multinational bank where she managed, validated
and oversaw the effectiveness and accuracy of numerous compliance issues within the
consumer retail space. Throughout her eight years of experience at the bank, she performed
onsite assessments of affiliate businesses to determine compliance/non-compliance of their
processes and procedures pursuant to bank standards and state regulations.
A graduate of Cypress College, Michelle holds a Foundations of Banking Risk certificate from
the Global Association of Risk Professionals and a paralegal certificate from the Southern
California College of Business and Law.
Alfredo Marquez, Senior Auditor
Alfredo Marquez is a Senior Auditor at HdL. His primary role is to conduct cannabis tax audits.
Alfredo previously worked for a publicly traded corporation as a Senior Internal Auditor where
he performed risk assessments of new business acquisitions, financial and Sarbanes & Oxley
audits. He also conducted compliance audits in the areas of commercial and government
contracts, export and import activities, and general information technology controls. In these
roles he worked with employees at various levels within the organization across North
America, Latin America, Europe, and Asia in order to meet organizational objectives. Alfredo
has recently done work for the Cities of Cotati, Cloverdale, Desert Hot Springs, Perris, Port
Hueneme, and Vallejo. He earned his Bachelor’s degree in Accounting from the University
of La Verne.
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Elizabeth Eumurian, Senior Auditor
Elizabeth Eumurian is a Senior Auditor at HdL. Her primary role is to conduct financial audits,
evaluate cannabis applications and conduct background checks. As part of the audit program,
she will be conducting and preparing analytical information through the CATS™ program to
prepare Tax Analytical Remittance Reports (TARR) summaries to evaluate under reporting or
anomalies in the remittance of tax payments to local jurisdictions.
Elizabeth previously worked as a senior auditor in the entertainment industry. In this role, she
executed testing procedures for targeted audit programs, analyzed findings and prepared
audit and compliance reports. She also has experience working for a large financial institution
analyzing data for reporting anomalies and performing internal audits. Elizabeth has recently
done work for Blythe, California City, Coachella, Cotati, Desert Hot Springs, Long Beach,
Mammoth Lakes, Moreno Valley, Perris, San Bernardino, and Vallejo.
Elizabeth earned her Bachelor of Arts degree in History from California State University and
holds a certificate in CannaBusiness from Oaksterdam University.
Odette Mikhail, Auditor
Odette Mikhail is an Auditor at HdL. Her primary role is to conduct financial audits. Odette
previously worked as a senior auditor at public accounting firms. In this role, she executed
testing procedures for audit and review engagements, identified accounting issues, reviewed
internal controls, and prepared financial reports and statements. Odette earned her Bachelor
of Science degree in Accounting and Business Administration from Ain Shams University in
Cairo, Egypt.
Tao Lu, Auditor
Tao Lu works as an Auditor for HdL’s Cannabis Management Team. Tao has two and a half
years’ experience as an accountant with an emphasis in information technology and food
manufacturing industries. He also has public audit work experience at RSM China.
Tao was born and raised in China. He earned a Bachelor’s Degree in Accounting and
Finance from Syracuse University in New York before relocating to Southern California with
his family.
Mark Brogan, Auditor
Mark Brogan works as an Auditor for HdL’s Cannabis Management Team. Mark previously
worked for the City of San Jose as a Financial Analyst and later as a Supervisor in the
Revenue Management Division of the City’s Department of Finance. Mark also worked in
the City’s Housing Department prior to his time with the Department of Finance.
Mark holds a Bachelor’s Degree in Business Administration from San Jose State University,
with a minor in Economics. Mark is also an accomplished triathlete and has successfully
completed numerous marathons and Iron Man competitions.
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Proposal for Cannabis Compliance and Audit Services
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VI. REFERENCES
City of Port Hueneme
Tony Stewart
Director of Community Development
Phone: 805.986.6520
Email: tstewart@cityofporthueneme.org
City of Maywood
Jennifer Vasquez
City Manager
Phone: 323.562.5721
Email: jennifer.vasquez@cityofmaywood.org
City of King City
Steve Adams
City Manager
Phone: 831.386.5917
Email: sadams@kingcity.com
City of Goleta
Luke Rioux
Finance Director
Phone: 805.562.5508
Email: lrioux@cityofgoleta.org