HomeMy WebLinkAboutWNDE Proposal
CITY OF SAN LUIS OBISPO
PROFESSIONAL AUDITING
SERVICES PROPOSAL
FOR THE FIVE YEARS ENDING JUNE 30, 2023
Submitted by:
2875 MICHELLE DRIVE, SUITE 300
IRVINE, CALIFORNIA 92606
(714) 978-1300
TITLE PAGE
RFP Subject: Certified Audits for the City of San Luis Obispo for
the Five Years Ending June 30, 2023
Name of Proposer: White Nelson Diehl Evans LLP
Certified Public Accountants and Consultants
Local Address: 2875 Michelle Drive, Suite 300
Irvine, CA 92606-5165
Telephone: (714) 978-1300
Fax: (714) 978-7893
Federal Identification Number: 33-0686301
California CPA License Number: PAR 6123
Website: www.wndecpa.com
Email: rcallanan@wndecpa.com
npatel@wndecpa.com
Contact Persons: Robert J. Callanan, CPA
Engagement Partner
Nitin P. Patel, CPA
Technical Review Partner
Date: April 12, 2019
City of San Luis Obispo
Table of Contents
April 12, 2019
Page
Number
Letter of Transmittal 1 - 2
Firm Profile and Qualifications:
Licensing and Independence 3
Size and Location of the Firm 3
Range of Activities 3
Participation in “Quality Review” Programs 3
Education Programs 4
Participation in Professional Organizations 4 - 5
GFOA Award Program 5
Computer Auditing Capabilities 6
Partner, Supervisory, and Staff Qualifications and Experience:
Audit Team 7
Commitment Related to Personnel 7
Nondiscrimination Policy 7
Resumes of Audit Team Personnel 8 - 11
Firm Experience with Governmental Entities:
Similar Engagements with Other Municipal Entities 12
Scope of Work, Timing, and Audit Approach:
Entities to Be Included 13
Reports to Be Issued and Due Dates 13
Audit Timing 13
Commitment to Deliver Reports on a Timely Basis 14
Audits to Be in Accordance with GAAS and Other Requirements 14
Audit Approach 14 - 16
Approach to Internal Control 16
Single Audit Approach 16 - 17
Determining Laws and Regulations Subject to Audit 17
Method of Sampling 17
Analytical Procedures 17
Management Letters 18
Retention of and Access to Audit Work Papers 18
Other Professional Services 18
Irregularities and Illegal Acts 18
Insurance 18
City of San Luis Obispo
Table of Contents
April 12, 2019
Page
Number
Fees and Hourly Rates 19
Attachment I:
Audit Team Organization Chart
Attachment II:
City Client References
Attachment III:
Lists of City and Special District Engagements - Performed in the Past Five Years
Attachment IV:
Results of Outside Quality Review
2875 Michelle Drive, Suite 300 | Irvine, California 92606 | WNDECPA.com | 714.978.1300
April 12, 2019
City of San Luis Obispo
990 Palm Street
San Luis Obispo, CA 93401
We are pleased to present our proposal to serve as independent auditors for the City of San Luis Obispo
(the City). We have prepared this information in accordance with the guidelines set forth in your request
for proposal.
Who We Are
White Nelson Diehl Evans LLP (WNDE) is a California certified public accounting (CPA) and
consulting firm with offices in Irvine and Carlsbad. Our firm has specialized in providing services to the
governmental industry for over 90 years and has no intentions of discontinuing these services.
Why We Are the Best Qualified Firm
We consider ourselves to be the best qualified firm to perform auditing and accounting services for the
City of San Luis Obispo. Please consider these qualifications:
A significant part of our practice is devoted to providing professional services to the governmental
industry, and, over the past year, the firm provided services to approximately 100 governmental
organizations. On an annual basis, our firm issues over 150 reports on audits of local governmental
agencies, including cities, the successor agency to redevelopment agencies, special districts, and
joint power authorities.
Our firm has devoted a substantial amount of time and resources in order to provide governmental
agencies with quality audits. Our knowledge of the industry is best demonstrated by the fact that our
clients who apply for the “Certificate of Achievement in Financial Reporting,” issued by the
Government Finance Officers Association (GFOA), consistently receive that award. A list of these
clients is presented on page 5 of this proposal.
We are in a professional alliance with BDO USA, LLP (BDO), a national accounting firm, and a
network of accounting firms thereby allowing us the ability to provide quality attestation services.
The BDO alliance provides us access to BDO’s personnel and technical resources, which allows
WNDE to deliver the range of services and capabilities of a large national firm, including the use of
specialists to support the needs of our clients.
We are a full-service CPA firm. Our firm can provide the City with a variety of services, including
investment policy compliance reviews and agreed-upon procedures reviews, and consulting on a
wide array of governmental issues.
2
Why We Are the Best Qualified Firm (Continued)
Our audits include extensive use of information technology as described in detail on page 6 of this
proposal.
We understand that we provide a service to the City. We are committed to providing an effective and
efficient audit that will meet the proposed timing of the project deliverables by assigning experienced
governmental auditors. We are confident that the proposed staffing plan with an engagement team
experienced in governmental audits and familiar with municipal procedures will result in an effective
and efficient audit that meets the project timing and deliverables requirements with minimum
disruption to your staff.
The scope of our services would be as follows:
A financial audit of the basic financial statements of the City in accordance with auditing
standards generally accepted in the United States of America and Government Auditing
Standards, issued by the Comptroller General of the United States
A financial audit of the Whale Rock Commission Joint Venture
An agreed-upon procedures review of the calculation of the City’s GANN Appropriations Limit
(GANN), as required by Section 1.5 of Article XIIIB of the California Constitution
A management letter containing any comments or recommendations resulting from our review
of the systems of internal controls in connection with the financial audits
A report communicating information related to the audit to those in charge of governance at the
conclusion of the audits
A Single Audit of Federal Grants to be performed to meet the requirements of Title 2 US Code
of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirement for Federal Awards (Uniform Guidance) for the City
A financial and compliance audit of the Transportation Development Act (TDA) funds received
Quarterly meetings to discuss analytics over quarter end transaction balances and any changes
that may impact the financial statements
We make a commitment to deliver all necessary reports based on the timetable presented herein on
page 13. Also, a more detailed discussion of our understanding of the work to be performed is set forth
on pages 14 through 18.
Our goal is to provide the City with the highest quality of service, including a CAFR, which meets all
required reporting standards. We are confident that our service and experience will be of benefit to the
City and will provide added value over and above the performance of the audit itself. Throughout the
year, you should feel comfortable calling us for advice regarding accounting and auditing matters, as we
are never too busy to meet the needs of our clients.
We thank the City of San Luis Obispo for the opportunity to present our proposal. Please feel free to
contact me or Mr. Nitin P. Patel at (714) 978-1300 if you have any questions. This proposal constitutes
a firm and irrevocable offer 60 days from the date of this letter. Mr. Patel and I are authorized to represent
our firm and bind the firm to a contract.
Very truly yours,
Robert Callanan, CPA
Engagement Partner
3
LICENSING AND INDEPENDENCE
Our firm and all of our certified personnel are properly licensed to practice public accounting in
California. In addition, we meet the independence requirements of Government Auditing Standards, as
published by the US General Accountability Office (GAO).
We have no conflict of interest with the City and will provide written notice to the City of any
professional relationships contemplated with the City during our term as auditors.
SIZE AND LOCATION OF THE FIRM
WNDE is a California accounting firm with offices in Irvine and Carlsbad.
Our firm has approximately 160 employees,
which includes 21 partners with separate
assurance and tax departments. The City would
be served by the assurance department from our
Irvine office, which has approximately
50 professional staff members, including
11 partners and 13 managers and supervisors.
The Irvine office assurance department staff
with governmental experience consists of
5 partners, 6 managers, 3 supervisors, and
29 seniors and staff accountants.
WNDE has extensive experience in providing auditing, accounting, and consulting services in the
governmental sector. Over 20,000 hours per year are devoted to this area of our practice for over
100 governmental units, including cities, successor agencies, special districts, nonprofit corporations,
and joint power authorities.
RANGE OF ACTIVITIES
WNDE is a full-service CPA firm. We offer a broad range of services, which include the following:
Certified Audits Tax Planning and Consulting
Compilations and Reviews Income Tax Preparation and Representation
Agreed-Upon Procedure Reviews Consulting Services
Financial Services Litigation Support Services
Our specific services available to governmental agencies are more fully set forth in this proposal.
PARTICIPATION IN “QUALITY REVIEW” PROGRAMS
In July 2018, our firm underwent a quality review by an independent CPA firm under the provisions of
the American Institute of Certified Public Accountants (AICPA) Quality Review Program. This review
is required every three years and covers our audits of governmental agencies. A final report dated
August 15, 2018, with a pass rating on our systems and procedures, was received. A copy of the
independent CPA firm’s report is included herein at Attachment IV. Accordingly, we are confident that
our current auditing standards and techniques meet all existing requirements. No regulatory action has
ever been taken against any office of our firm due to substandard work. We had no significant
deficiencies noted in any federal or state desk reviews over the past five years.
4
EDUCATION PROGRAMS
WNDE has a formal continuing education program. All firm auditors are required to obtain 80 hours of
continuing education every two years in the accounting and auditing area as required by Government
Auditing Standards, and at least 24 hours of government-related continuing education courses. Our staff
is continually expanding their knowledge of the governmental industry through our in-house training
programs, programs offered by the AICPA, Government Finance Officers Association, the California
Society of Certified Public Accountants, and other professional organizations and through on-the-job
training.
Noted below is a description of certain in-house education courses taken by our partners and staff to
meet the governmental continuing education requirements. All personnel involved with governmental
auditing are required to attend these courses.
Understanding the Risk Assessment Standards
Understanding of Governmental Accounting Standards Board (GASB) Statement No. 34, Basic
Financial Statements - and Management’s Discussion and Analysis - for State and Local
Governments
Understanding and Auditing Deposits and Investments of California Governmental Units
Reviews of Internal Controls in Accordance with Statements on Auditing Standards
Assessing Audit Risk and Materiality in Conducting an Audit
Consideration of Fraud in a Financial Statement Audit
Computer Auditing in the Governmental Environment
The Single Audit - New Provisions under Title 2 US Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal
Awards (Uniform Guidance)
Laws and Regulations in the Government Sector
Understanding GASB Statement No. 54 Related to Fund Balance Reporting and Governmental
Fund Type Definitions
Understanding GASB Statement No. 65 Related to Reporting of Deferred Outflows and Deferred
Inflows of Resources
Understanding of GASB Statement No. 68, Accounting and Financial Reporting for Pensions,
an Amendment of GASB Statement No. 27
Understanding of GASB Statement No. 75, Accounting and Financial Reporting for
Postemployment Benefits Other Than Pensions
PARTICIPATION IN PROFESSIONAL ORGANIZATIONS
Our partners and staff are actively involved in professional organizations in the governmental accounting
field. Noted below is a summary of our participation in various national and California governmental
organizations, which consist of the AICPA, GFOA, GASB, FASB, CSMFO, and CSCPA.
Our firm is a member of the AICPA Governmental Audit Quality Center (the Center). The Center is a
firm-based voluntary membership center whose primary purpose is to promote the importance of quality
governmental audits to purchasers of governmental audit services. The Center provides members with
an online forum tool for sharing best practices, as well as discussions on audit, accounting, and regulatory
issues. As a member of the Center, the firm receives updates on changes in auditing and accounting
standards that affect governmental audits. The quality control partner is required to attend an annual
webcast to discuss auditing and reporting issues affecting governmental audits. Our firm uses the
resources of the Center to maintain the quality of our governmental audits.
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PARTICIPATION IN PROFESSIONAL ORGANIZATIONS (CONTINUED)
Our firm is an associate member of the Government Finance Officers Association of the United States
and Canada (GFOA).
Also, we have web-based access to the latest pronouncements issued by the GASB and the Financial
Accounting Standards Board (FASB), including interpretations, technical pronouncements, and
newsletters. We regularly analyze these pronouncements and advise our governmental clients of changes
in accounting rules.
Our Irvine office partners are associate members of the California Society of Municipal Finance Officers
(CSMFO). Our personnel regularly attend local CSMFO chapter meetings throughout Southern
California and the annual statewide conference. We often provide public speakers for these meetings.
Several partners and principals of the firm have been members of the Governmental Accounting and
Auditing (GAA) Committee of the Orange County Chapter of the California Society of Certified Public
Accountants (CSCPA). Mr. Patel has served as chairman of this committee. Firm personnel have been
involved over the years in preparing position papers issued for professional organizations on
governmental accounting matters. Currently, Mr. Patel and Mr. Callanan are members of the State
Governmental Accounting and Auditing Committee.
GFOA AWARD PROGRAM
The partner and manager will be involved in all phases of report preparation or review. Reporting
checklists will be used to assure compliance with all reporting requirements. In addition, another member
of the firm, not associated with the audit, and with extensive governmental auditing and accounting
experience, will review each financial statement audited and related reports. Based on the high quality
of our review process, we have been able to assist various clients in obtaining the GFOA “Certificate of
Achievement for Excellence in Financial Reporting.”
Recent clients who have received the award are as follows:
Cities:
Alhambra Bellflower Beverly Hills Burbank
Camarillo Campbell Chino Colton
Costa Mesa Del Mar Fountain Valley Gilroy
Goleta Hawaiian Gardens Hesperia Highland
Irvine La Habra Laguna Beach Laguna Hills
Laguna Woods Lake Forest Lancaster Newport Beach
Norco Norwalk Orange Palos Verdes Estates
Pico Rivera Rancho Santa Margarita San Buenaventura San Gabriel
San Juan Capistrano Santa Ana Stanton Torrance
Tustin West Hollywood Westminster
Special Districts:
Chino Basin Desalter Authority Costa Mesa Sanitary District
Inland Empire Utilities Agency Las Virgenes Municipal Water District
Olivenhain Municipal Water District Orange County Water District
Otay Water District Rancho California Water District
Santa Ana Watershed Project Authority Vista Irrigation District
Western Municipal Water District Yorba Linda Water District
6
COMPUTER AUDITING CAPABILITIES
WNDE uses technology to make the audit process more effective. We utilize a paperless audit software,
ProSystem fx Engagement, which allows us to manage our audit documentation electronically. Some of
the benefits of a paperless audit are as follows:
Receive the City’s schedules in either hard copy or electronic format.
Import and integrate trial balance data from virtually any accounting system. We avoid the time
and expense of keying in account numbers, descriptions, and account balances. We simply take
your electronic trial balance and import it directly into our audit software.
Create our own lead sheets, which can include prior-year balances. This helps us to easily identify
significant fluctuations between fiscal years.
The CAFR is prepared using Word and Excel documents that are linked to our trial balance
software. The CAFR is updated automatically for any last minute journal entries, if any.
WNDE has partnered with MindBridge Ai to incorporate the powerful tool of artificial intelligence into
the audit process. For some clients who are able to provide the financial data in the format required,
MindBridge Ai uses a suite of techniques, including business rules, statistical methods, machine
learning, and cross-correlation, that analyzes the financial data to provide a risk-based scoring on one
hundred percent of transactions. This new method for identifying risks enhances the audit process in a
manner not previously available.
Also, our approach includes using Interactive Data Extraction and Analysis (IDEA) and MindBridge Ai,
which are a data analysis software that can be used to analyze large amounts of information. It allows
the firm to extract data from the City’s accounting records to tailor specific audit tests based on risk
assessments. Some audit procedures that IDEA can be utilized for are as follows:
Mechanical accuracy of worksheets or general ledgers
Exception and gap/completeness testing for missing check numbers
Cross checking different databases for common information such as employee names
Duplicate testing of invoice numbers
Completeness of general ledger balances
In addition, the firm has document management software that allows our clients to access our web portal.
We utilize the web portal to transfer data files that are confidential or too large to be sent by email.
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PARTNER, SUPERVISORY, AND STAFF
QUALIFICATIONS AND EXPERIENCE
AUDIT TEAM
The audit team assembled consists of individuals who have extensive experience auditing governmental
agencies and who are familiar with municipal accounting. In addition, each team member’s skill and
experience, developed while working in other industries our firm serves, can be applied to the individual
requirements of the City.
The personnel assigned to the engagement team are as follows:
The engagement partner will be Mr. Robert J. Callanan, CPA. Mr. Callanan has 28 years of experience
with audits of local governments. He will be the primary contact for the City and related audits. He will
be involved with all phases of the audit including (a) the planning phase of the audit to assess risks
related to the audit, (b) the final review of all the work papers and financial reports, and (c) attendance
at any meetings with City’s management and City Council at the conclusion of the audit. He will be
responsible for assuring that all work for the City is performed in a complete and timely manner.
Mr. Nitin P. Patel, CPA, will be the technical review partner and will perform a quality review of all
reports issued in connection with the audit. Mr. Patel has more than 33 years of experience with audits
of local governments. He will also consult on the accounting treatment of unusual transactions or audit
issues.
Mr. Joseph Ludin, CPA, will serve as the audit manager. Mr. Ludin has 10 years of experience with
audits of local governments. He will (a) perform the initial review of the work papers, including a review
of the work completed related to internal controls, (b) draft the financial reports and management letter,
and (c) assist in the audit of any complex or unusual audit areas.
The audit senior will be Ms. Jennie Tran, CPA. Ms. Tran has 4 years of public accounting experience.
She will be on-site supervising staff accountants and performing the fieldwork, including performing
tests of internal controls, substantive tests of account balances, and analytical tests.
Resumes for the above partners and personnel are included at pages 8 - 11.
COMMITMENT RELATED TO PERSONNEL
We make a commitment to retain the same personnel for the City from year to year, except where such
personnel leave the firm or where the change is approved by the City. If a staff member is replaced, we
make a commitment to replace that person with staff of at least equal experience.
NONDISCRIMINATION POLICY
Our firm has a policy to provide equal employment opportunities to all qualified persons without regard
to race, color, age, sex, religion, national origin, or disability.
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ROBERT J. CALLANAN, CPA
Position
Engagement Partner
Education
Aquinas College, Grand Rapids, Michigan
Bachelor of Arts, Business Administration, 1988
Bachelor of Science, Accounting, 1988
Licensing
Certified Public Accountant in California since 1993
Professional Organizations
American Institute of Certified Public Accountants - Member
California Society of Certified Public Accountants - Member
California Society of Municipal Finance Officers - Associate Member
California Governmental Accounting and Auditing Committee Member
California Committee on Municipal Accounting - Member
Range of Experience
Twenty-eight years with the firm specializing in governmental audit, accounting, and consulting
services.
Two years of experience as Chief Financial Officer of a mortgage lending corporation.
Responsible for the firm’s in-house governmental accounting and auditing training programs.
GFOA Report Reviewer for Award Program - Certificate of Achievement for Excellence in Financial
Reporting.
Mr. Callanan was the engagement partner on the following local government audits in 2018:
Cities:
Campbell Norco
Carson Pico Rivera
Del Mar Ranch Palos Verdes
Fountain Valley San Buenaventura
Irvine Signal Hill
Monterey Park
Special Districts:
Pico Rivera Water Authority Sunset Beach Sanitary District
Pomona-Walnut-Rowland Joint Water Surfside Colony Stormwater Protection District
Line Commission Surfside Community Services District
Rowland Water District Ventura Port District
Southeast Water Coalition
Continuing Professional Education
Total hours were 219 in the last three years, of which 165 hours were for meeting the requirements of
the Government Auditing Standards.
9
NITIN P. PATEL, CPA
Position
Technical Review Partner
Education
University of California at Irvine, Bachelor of Arts in Economics
California State University at Long Beach Masters of Accounting Program
Licensing
Certified Public Accountant in California since 1988
Professional Organizations
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
California Society of Municipal Finance Officers - Associate Member
Governmental Accounting and Auditing Committee of Orange County -
Committee Chairman (2001-2002)
California Governmental Accounting and Auditing Committee Member
Range of Experience
Has been with the firm since 1986 with emphasis in governmental accounting and financial reporting
and is responsible for firm’s in-house governmental accounting and auditing training programs.
Experience includes supervision of over one hundred audits of governmental agencies including cities,
successor agencies/redevelopment agencies, nonprofit corporations, joint powers authorities, and special
districts.
CSMFO Report Reviewer for Award Program.
GFOA Report Reviewer for Award Program - Certificate of Achievement for Excellence in Financial
Reporting.
Other experience includes providing consulting services for governmental agencies including special
internal control reviews, cost allocation plans, cable television rate reviews, reviews of City Treasurer
operations, and transient occupancy tax reviews of city hotels/motels.
Mr. Patel was the engagement partner on the following local government audits in 2018:
Cities:
Burbank Gilroy La Habra
Laguna Hills Norwalk Orange
San Gabriel San Juan Capistrano Santa Ana
South El Monte Tustin Westminster
Special Districts:
Calleguas Municipal Water District Chino Basin Desalter Authority
Laguna Beach County Water District La Habra Heights County Water District
Mesa Water District Orange County Water District
Orchard Dale Water District Serrano Water District
South Coast Water District Western Municipal Water District
Yorba Linda Water District
Continuing Professional Education
Total hours were 198 in the last three years, of which 154 hours were for meeting the requirements of
the Government Auditing Standards.
10
JOSEPH LUDIN, CPA
Position
Audit Manager
Education
California Polytechnic, San Luis Obispo, California
Bachelor of Business Administration and Marketing, 2001
Licensing
Certified Public Accountant in California since June 2013
Range of Experience
Mr. Ludin has been with the firm since July 16, 2009. Mr. Ludin has performed all phases of local
governmental audits, including cities, successor agencies/redevelopment agencies, single audit of federal
grants, special districts, compliance audits, and agreed-upon procedures engagements. As an audit
manager, he is involved with planning the audit, performing fieldwork for all aspects of the audit,
supervising staff accountants, and preparation of financial statements. Mr. Ludin served as the audit
manager of the following local government audits in 2018:
City of Chino Calleguas Municipal Water District
City of Del Mar La Habra Heights County Water District
City of Irvine Midway City Sanitary District
City of Lancaster Sunset Beach Sanitary District
City of Newport Beach Surfside Colony Community Services District
City of Orange Surfside Colony Storm Water Protection District
City of West Hollywood Yorba Linda Water District
City of Stanton
In recent years, Mr. Ludin has also been involved with the following governmental clients:
City of Avalon City of La Habra Heights
City of Camarillo City of Lake Elsinore
City of Costa Mesa City of San Buenaventura
City of Downey City of Sanger
City of Fountain Valley City of Westminster
City of Goleta Rancho California Water District
City of Huntington Beach
City of West Covina
Continuing Professional Education
Total hours were 162 in the last three years, of which 146 hours were for meeting the requirements of
the Government Auditing Standards.
11
JENNIE TRAN
Position
Audit Senior
Education
San Jose State University
Bachelor of Science in Corporate Financial Management, 2015
Range of Experience
Ms. Tran has been with the firm since May 2018; however, she holds three years of prior audit
experience. Ms. Tran has performed all phases of audits including cities, single audit of federal grants,
special districts, compliance audits, and agreed-upon procedures engagements. She has been involved
with planning the audit, performing fieldwork for all aspects of the audit, and preparing financial
statements. Ms. Tran has worked on the following local government and special district audits in 2018:
Cities: Special Districts:
City of La Habra South Coast Water District
City of South El Monte Mesa Water District
City of Signal Hill Western Municipal Water District
City of Colton Western Riverside County Regional
City of Carson Wastewater Authority
City of Norwalk
Prior to joining the firm, Ms. Tran was also involved with the following governmental clients:
Cities:
City of Del Rey Oaks
City of Saratoga
City of Suisun City
Town of Los Gato
Special Districts:
Bay Area Water Supply and Santa Clara Regional Open Space District
Conservation Agency Silicon Valley Clean Water
Central Marin Sanitation Agency South San Francisco Conference Center
East Bay Dischargers Authority Valley of the Moon Fire
Fairfield-Suisun Sanitation District West Bay Sanitation District
Midpeninsula Regional Open Space West Valley Sanitation District
District Westborough Water District
Oro Loma Sanitary District
Continuing Professional Education
Total hours were 120 in the last three years, of which 120 hours were for meeting the requirements of
the Government Auditing Standards.
12
FIRM EXPERIENCE WITH GOVERNMENTAL ENTITIES
SIMILAR ENGAGEMENTS WITH OTHER MUNICIPAL ENTITIES
Your request for proposal called for three engagements with similar services. These are set forth below:
Client Name Total Staff Hours Project Description
Irvine 570 City, AQMD, Housing Successor, Other
Component Units, Pension Plans, and Single
Audits
Norco 415 City and Single Audits; State Controller’s Report
San Buenaventura 753 City and Single Audits; Ventura Port District
Audit, Ventura Public Financing Authority and
City State Controller’s Reports
Certified audits were performed on the financial statements to comply with GASB Statement No. 34 and the
GFOA Award Program of all these cities and their component units for the past year.
Client references for these cities are included below:
City of Irvine City of Norco City of San Buenaventura
Ms. Teri Washle Ms. Gina Schuchard Ms. Bridgette McInally
Finance Officer Finance Officer Accounting Manager
(949) 724-6031 (951) 270-5650 (805) 654-7892
TWashle@ci.irvine.ca.us GSchuchard@ci.norco.ca.us BMcinally@ci.ventura.ca.us
In Attachment III, we have included a list of our governmental and special district engagements over the past
five years.
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SCOPE OF WORK, TIMING, AND AUDIT APPROACH
ENTITIES TO BE INCLUDED
City of San Luis Obispo (City)
San Luis Obispo Capital Improvement Board
Whale Rock Commission Joint Venture
REPORTS TO BE ISSUED AND DUE DATES
Draft Final
Due Date Due Date
City of San Luis Obispo:
Independent Auditors’ Report for CAFR November 30 December 20
Management Letter November 30 December 20
Audit Committee Letter November 30 December 20
Report on Compliance with Article XIIIB
Appropriation Limit November 30 December 20
Single Audit Reports:
- Independent Auditors’ Report on Internal Control
over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial
Statements Performed in Accordance with
Government Auditing Standards November 30 December 20
- Independent Auditors’ Report on Compliance for
Each Major Program and Internal Control over
Compliance Required by the Uniform Guidance November 30 December 20
Whale Rock Commission Audit November 30 December 20
TDA Financial Audit and Compliance Report November 30 December 20
AUDIT TIMING
Assuming that the City’s books are closed and ready for examination and that all necessary schedules
and documents are available for our use by October 1 each year, the suggested time schedule for the
various phases of the audit would be approximately as follows:
Completed By
Entrance conference with key City staff; discussion of any
prior audit concerns and the performance of interim work June 30
Interim audit fieldwork and management review July 31
Final audit fieldwork and management review October 31
Exit conference to summarize the results of the fieldwork
and to review significant findings November 8
Deliver draft and final reports See above
Quarterly meetings Each month
following quarter end
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COMMITMENT TO DELIVER REPORTS ON A TIMELY BASIS
If all books and records, schedules, and documents are made available to us by October 1, we make a
commitment to have audit team members available and to provide all reports by the due dates specified
above.
AUDITS TO BE IN ACCORDANCE WITH GAAS AND OTHER REQUIREMENTS
We will audit the financial statements of the City and the component units noted on the preceding page.
The financial statements of all entities where the City exercises oversight will be combined with the
City’s financial statements in accordance with GASB requirements. Our audit will be in accordance with
auditing standards generally accepted in the United States of America (GAAS), as set forth by the
AICPA, and will include such auditing procedures as we consider necessary under the circumstances.
We will apply certain limited procedures, which consist principally of inquiries of management regarding
methods of measurement and presentation of required supplementary information. However, we do not
audit such information and do not express an opinion on it. Any supplemental financial statements will
be subjected to auditing procedures as we consider necessary in relation to the financial statements taken
as a whole. The scope of our audit will not include any statistical information, and we will not express
an opinion concerning it.
Our audits will conform to the guidelines set forth in the AICPA’s Industry Audit Guide, Audits of State
and Local Governmental Units. Also, each examination will comply with the standards for financial and
compliance audits contained in the Government Auditing Standards, issued by the US General
Accounting Office, the provisions of the Single Audit Act, and the provisions of Title 2 US Code of
Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirement for Federal Awards (Uniform Guidance).
Also, we will perform an agreed-upon procedures review of the City’s Gann Spending Limitation
Computation as required by Section 1.5 of Article XIIIB of the California Constitution. Our review will
be performed in conformance with the provision of the “League of California Cities Uniform Guidelines.”
AUDIT APPROACH
Our audit approach is tailored to meet the technical requirements while maintaining professional
skepticism without forgetting that we provide a service. The following aspects of our audit approach will
add additional value to the audit services and minimize the amount of time spent by the City’s staff in
dealing with the audit.
We will assign experienced staff auditors, including the in-charge field auditor having at least
three years of experience. You will not spend time training our auditors.
Whenever possible, we will use same format for audit supporting schedules used in prior years for
the current-year audit. This will reduce time spent by the City staff in dealing with the audit when a
different audit firm is chosen.
Throughout the year, we are available as a resource to our clients in researching technical questions,
dealing with new pronouncements, reviewing complex financial entries, and helping with any other
issues as they arise.
The work papers will be reviewed by the manager or partner as fieldwork is being completed to
minimize additional questions after the fieldwork is completed.
15
AUDIT APPROACH (CONTINUED)
Our firm uses a governmental audit program that will be modified to the City’s operations to
accommodate specific client circumstances. Our audit programs are organized by the financial statement
approach and general procedures. The requirements by the standards for assessing risk are utilized to
modify the audit programs to focus on the higher risk areas of the financial statements.
1. Audit Planning Procedures:
Hold a preaudit conference with the City to establish process of communication between the
audit team and City staff.
Discuss any new accounting pronouncements being implemented in the current year.
Establish scope of work and timing of fieldwork.
2. Interim Fieldwork:
Gather information about the City and its environment, including internal control:
Evaluate the design of internal controls that are relevant to the audit and determine whether
the control, either individually or in combination is capable of affecting, preventing, or
detecting and correcting material misstatements.
Determine that the controls have been implemented, that is, that the controls exist and that
the City is using them.
Specific areas to review include:
- Accounts payable/cash disbursements
- Accounts receivable/cash receipts
- Payroll disbursements
- Investment compliance
- Property and equipment
Review of minutes of City meetings.
Review of important contracts and debt agreements.
Perform interim exit conference with the City to review results of interim fieldwork,
including any findings.
3. Final Audit Work:
During the final audit work, we will assess “risk” of material misstatement based on an understanding
of the City’s audit environment, including its internal control, to identify account balances. Our audit
programs will be specifically tailored to address any significant risks identified. The Prepared by
Client list will be provided at least one month in advance of fieldwork. Our work may include the
following:
Confirm cash and investment balances and testing of bank reconciliations.
Confirm significant receivable balances or review subsequent cash receipts to verify
receivable balance.
Search for unrecorded liabilities.
Test interfund balances and transfers.
Test capital asset additions and depreciation expense.
Confirm long-term debt balances and review the accounting treatment of debt issued or
refunded.
Test support for other significant assets or liabilities.
16
AUDIT APPROACH (CONTINUED)
Our work may include:
Perform analytical procedures on the balance sheet and revenue and expenditure accounts to
evaluate and explain unusual fluctuations from prior-year balances or current-year budgeted
amounts.
Review attorney letters for significant legal matters affecting the City’s financial position.
Conduct an exit conference to review any significant adjustments or findings.
The audit work papers will be reviewed by our management team as the work is being performed in
the field so that at the conclusion of the fieldwork we are able to report any adjustments or findings.
APPROACH TO INTERNAL CONTROL
Our audit will include obtaining an understanding of the entity and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing, and extent of further audit procedures. Our understanding of internal controls will be
completed by completing narratives and checklists for various processes related to internal control. Tests
of controls may be performed to test the effectiveness of certain controls that we consider relevant to
preventing and detecting errors and fraud that are material to the financial statements and to preventing
and detecting misstatements resulting from illegal acts and other noncompliance matters that have a
direct and material effect on the financial statements. Our tests, if performed, will be less in scope than
would be necessary to render an opinion on internal control, and accordingly, no opinion will be
expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the
effectiveness of the design and operation of controls that we consider relevant to preventing or detecting
material noncompliance with compliance requirements applicable to each major federal award program.
However, our tests will be less in scope than would be necessary to render an opinion on those controls,
and accordingly, no opinion will be expressed in our report on internal control issued pursuant to the
Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies.
However, during the audit, we will communicate to management and those charged with governance
internal control–related matters that are required to be communicated under AICPA professional
standards, Government Auditing Standards, and the Uniform Guidance.
SINGLE AUDIT APPROACH
The single audit will be performed in accordance with all the requirements of the Single Audit Act, the
Uniform Guidance, and Government Auditing Standards issued by the GAO (the Yellow Book) for cities
that expend greater than $750,000 in federal awards.
We will identify the major and nonmajor federal programs of the City through the risk-based
approach required by the Uniform Guidance. This approach includes consideration of current and
prior audit experience, oversight by federal agencies and pass-through entities, and the inherent risk
of the federal program.
We will review all federal and industry-specific publications and guidance and inform the City of
any recent changes.
17
SINGLE AUDIT APPROACH (CONTINUED)
We will perform tests of controls to evaluate the effectiveness of the design and operation of controls
that we consider relevant to preventing or detecting material noncompliance with applicable
compliance requirements. If weaknesses in the internal controls are noted, we will modify our audit
program as needed.
Our audit will include tests of transactions related to major federal award programs for compliance
with applicable compliance requirements and certain provisions of laws, regulations, contracts, and
grant agreements.
Our procedures will consist of the applicable procedures described in the Uniform Guidance for the
types of compliance requirements that could have a direct and material effect on each of the City’s
major programs. The purpose of those procedures will be to express an opinion on the City’s
compliance with requirements applicable to major programs in our report on compliance issued
pursuant to the Uniform Guidance.
We will assist the City in completing and filing the Data Collection Form.
DETERMINING LAWS AND REGULATIONS SUBJECT TO AUDIT
Under provisions of AICPA auditing standards, management of the City is responsible for identifying to
its outside auditors any laws and regulations that could have a significant effect on the audit. This would
include federal laws (such as federal grant regulations), state laws (such as permitted investments under
the California Government Code), and local laws (such as restrictions on special revenues levied by the
City). After our selection as auditors, we will consult with City officials regarding these matters to
determine what laws and regulations need to be evaluated in connection with our audit. If the City is not
able to identify specific laws and regulations that affect it, we have references (California Government
Code and Health and Safety Code) to the more common laws, rules, and regulations in our standard audit
programs for the usual activities of a California City or Successor Agency to the Redevelopment Agency
that will assist us in identifying laws and regulations to review in the audit.
METHOD OF SAMPLING
Our approach is to utilize random sampling based on our testing of the internal control systems related
to cash receipts, cash disbursements, payroll, and utility billings. Based on a statistical conclusion used
by the firm, our sample sizes can range from 25 to 60 transactions for each system. A random sample
selection allows each item in the population an equal chance of being selected. In addition, for
disbursements, we may select a stratified sample of all transactions over a specified dollar amount for
review.
ANALYTICAL PROCEDURES
Analytical procedures are used in the planning and final stages of the audit. In the planning phase, we
use analytical procedures to identify unusual financial transactions and compare relationships to
expected results. We compare current-year information to the prior years for balance sheet items,
revenues, and expenditures. In addition, revenues and expenditures are compared to budgets to identify
unexpected results. In the final stages of the audit, the financial statements are reviewed to identify
expected relationships, such as comparing debt paid to expenditures recorded on governmental funds,
transfers between funds, depreciation expense, etc. For all significant relationships identified,
explanations are obtained as to why the situation occurred and additional audit procedures are applied to
resolve any concerns.
18
MANAGEMENT LETTERS
In connection with each audit, a complete review of internal controls will be made of all significant
accounting procedures. Our firm uses an internal control questionnaire, computer systems questionnaire,
and narration to gain an understanding of the internal control process as part of our audit. We will identify
weaknesses, and after discussion with the appropriate City staff, we will submit a management letter that
will identify weaknesses observed during these reviews and throughout the audit. The management letter
will also assess the effect of the management letter comments on the financial reporting process and
recommend steps toward eliminating the weaknesses.
RETENTION OF AND ACCESS TO AUDIT WORK PAPERS
In accordance with provisions of the Uniform Guidance, GAO requirements, and the California Board
of Accountancy, our audit work papers will be maintained for at least seven years after the date of the
report. These work papers will be made available as necessary to your cognizant audit agency (or its
designee), to GAO representatives, or to any other federal or state agency needing access to the work
papers. Also, our firm will respond to any reasonable inquiries of successor auditors, and we will allow
any successor auditors to review our work papers.
OTHER PROFESSIONAL SERVICES
We will be available for any other professional assistance you require to research and answer accounting
and reporting problems raised by the City, regardless of the time of year. We will provide other attestation
engagements in the form of agreed-upon procedures as required by the City for a separate fee. We also
will keep the City informed of new developments affecting municipal finance and reporting, changes in
grant rules, and regulations, etc.
IRREGULARITIES AND ILLEGAL ACTS
We will make an immediate written report of all irregularities, illegal acts, or indications of illegal acts
of which we become aware to the following parties: the City Council, City Manager, the City Attorney,
and the Director of Finance.
INSURANCE
Should our firm be selected for this engagement, we will carry all required insurance for the entire term
of the engagement. We will provide the City with a fully compliant Insurance Certificate to the City’s
Risk Management Department before the execution of the audit contract.
The firm has the following insurance coverage:
Each
Occurrence Aggregate
Insurance Type Limit Limit Deductible
Umbrella Policy $ 4,000,000 $ 4,000,000 $ 10,000
General Liability 1,000,000 2,000,000 -
Auto Liability - Hired and
Nonowned 1,000,000 1,000,000 -
Workers’ Compensation 1,000,000 1,000,000 -
Professional Liability 5,000,000 10,000,000 100,000
We will request that the City accepts the above deductible amounts for the insurance coverage.
19
FEES AND HOURLY RATES
2018-19 2019-20 2020-21 2021-22 2022-23
City Audit (1) 43,180$ 43,180$ 44,043$ 44,925$ 45,826$
CAFR Prep 7,570 7,570 7,723 7,881 8,040
TDA Audit 5,225 5,225 5,333 5,436 5,546
Single Audit (2) 7,595 7,595 7,745 7,901 8,058
GANN Report 455 455 466 475 484
Whale Rock Audit 4,470 4,470 4,560 4,655 4,746
Total for Fiscal Year 68,495$ 68,495$ 69,871$ 71,273$ 72,701$
(1)
(2)
AUDIT WORK MULTI-YEAR COST PROPOSAL
Description of Services
This fee contemplates auditing up to three major programs. Additional major programs will be audited for an additional
cost of $1,500 each.
Fiscal Year
Includes requested quarterly meetings.
Quoted
Hours Rates
Partners 35 x 225$ = 7,875$
Manager 68 x 185 = 12,580
Supervisory Staff 150 x 125 = 18,750
Staff 254 x 90 = 22,860
Clerical 28 x 60 = 1,680
Subtotal 535 63,745
Out-of Pocket Expenses:
Meals and lodging 4,000
Transportation 750
Total all - inclusive maximum price
for the fiscal year 2014-15 68,495$
SCHEDULE OF FEES AND SERVICES FOR THE
FISCAL YEAR 2018‐19 FINANCIAL STATEMENTS
Supervisory
Partners Manager Staff Staff Clerical Total
City Audit 22 40 80 168 16 326
CAFR Preparation 4 8 30 12 6 60
TDA Financial and Compliance Audit 2 5 14 22 2 45
Single Audit 5 10 18 25 2 60
GANN Limit - 1 - 3 - 4
Whale Rock Commission Audit 2 4 8 24 2 40
Total Hours 35 68 150 254 28 535
SEGMENTATION OF THE AUDIT HOURS BY PARTNER AND STAFF LEVEL
Description of Services
ATTACHMENT I
AUDIT TEAM ORGANIZATION CHART
AUDIT TEAM ORGANIZATION CHART
Technical Review
Partner
Nitin P. Patel, CPA
Engagement Partner
Robert J. Callanan, CPA
Audit Manager
Joe Ludin, CPA
Audit Senior
Jennie Tran, CPA
IT Reviewer
Robert Perl, CPA
Staff Accountants
Administrative
Support Staff
ATTACHMENT II
CITY CLIENT REFERENCES
City of Alhambra City of Burbank City of Carson
Mr. Paul Espinoza Mr. Dino Balos Mr. Hrant Manuelian
Finance Director Accounting Manager Accounting Manager
(626) 570-5027 (818) 238-5518 (310) 952-1788
City of Chino City of Colton City of Del Mar
Mr. Rob Burns Ms. Stacey Dabbs Ms. Monica Molina
Director of Finance Finance Director Finance Manager
(909) 464-8348 (909) 370-5171 (858) 704-3641
City of Fountain Valley City of Gilroy City of Hesperia
Mr. Jason Al-Imam Mr. Jim Forbis Mr. Casey Brooksher
Finance Director/Treasurer Finance Director Finance Director
(714) 593-4501 (408) 846-0250 (760) 947-1442
City of Irvine City of Laguna Beach City of Laguna Hills
Ms. Teri Washle Mr. Gavin Curran Ms. Janice Mateo-Reyes
Finance Officer Director of Administrative Services Finance Manager
(949) 724-6031 (949) 497-0315 (949) 707-2623
City of La Habra City of Lake Forest City of Lancaster
Mr. Melvin Shannon Mr. Keith Neves Ms. Pamela Statsmann
Director of Finance Director of Finance Assistant Finance Director
(562) 383-4050 (949) 461-3400 (661) 723-6038
City of La Palma City of Monterey Park City of Murrieta
Ms. Sea Shelton Ms. Annie Yaung Mr. Alvin Burrell
Administrative Services Director Controller Interim Finance Direc tor
(714) 690-3318 (626) 307-1349 (951) 461-6090
City of Newport Beach City of Norco City of Norwalk
Mr. Dan Matusiewicz Ms. Gina Schuchard Ms. Jana Stuard
Director of Finance Finance Officer Director of Finance
(949) 644-3126 (951) 270-5650 (562) 929-5056
City of Orange City of Palos Verdes Estates City of Pico Rivera
Mr. William Kolbow Ms. Sharon Del Rosario Mr. Michael Solorza
Finance Director Finance Director Director of Finance
(714) 744-2235 (310) 378-7820 (562) 801-4391
City of Rancho Palos Verdes City of San Buenaventura City of San Gabriel
Ms. Deborah Cullen Ms. Bridgette McInally Mr. Thomas Marston
Director of Finance Accounting Manager Director of Finance
(310) 544-5278 (805) 654-7892 (626) 308-2812
City of San Juan Capistrano City of Santa Ana City of Signal Hill
Mr. Ken Al-Imam Mr. Sergio Vidal Mr. Scott Williams
Chief Financial Officer Assistant Director of Finance Administrat ive Services Officer/
(949) 443-6301 (714) 647-5295 Finance Director
(562) 989-7319
City of South El Monte City of Stanton City of Torrance
Mr. Carlos Carrazco Mr. Stephen Parker Ms. Joyce Reyes
Finance Director Director of Administrative Services Accounting Manager
(626) 579-6540 (714) 890-4226 (310) 781-7621
City of Tustin City of West Hollywood City of Westminster
Ms. Jenny Leisz Ms. Lorena Quijano Ms. Sherry Johnson
Deputy Director - Financial Services Director of Finance and Finance Director
(323) 848-6513 Technology Services (714) 898-3311
(323) 848-6513
ATTACHMENT III
LISTS OF CITY AND SPECIAL DISTRICT ENGAGEMENTS
PERFORMED IN THE PAST FIVE YEARS
LIST OF CITY ENGAGEMENTS
We have listed below the cities which were under contract with us during the past five fiscal years.
Period of Service
City From To Scope of Work
Alhambra 2005 Present CA, RDA, SA, SCR
Artesia 2012 2015 CA, RDA, SA
Bellflower 2013 2017 CA, SA, SCR, Financing Authority, Public Facilities Corp.
Beverly Hills 2012 2016 CA, SA
Burbank 2013 Present CA, AQMD, SA, Enterprise Funds
Camarillo 2012 2016 CA, RDA, SA
Campbell 2013 2017 CA, SA, T, Solid Waste Management Authority
Carson 2016 Present CA, HA, JPA, SA, SCR, Successor Agency
Chino 2017 Present CA, SA, Successor Agency
Colton 2014 Present CA, SA, SCR, Child Care, Enterprise Funds
Costa Mesa 2012 Present CA, HA, PFA, RDA, SA
Cypress 2012 2016 CA, RDA, RA, SA
Del Mar 2014 Present CA, SA, SCR
Fountain Valley 2013 Present CA, HA, SA, Financing Authority
Gilroy 2013 Present CA, SA, T
Goleta 2013 2017 CA, SA, SCR, SR
Hawaiian Gardens 2012 2017 CA, PFA, RDA, SA
Hesperia 1997 Present CA, HA, RDA, SA, SCR, Fire District, Water District
Highland 2012 2016 CA, SA
Irvine 2016 Present CA, AQMD, OCU, PP, SA, Housing Successor
La Habra 2016 Present CA, SA, Child Care
La Palma 2017 Present CA, SA
Laguna Beach 2017 Present CA, SA, T
Laguna Hills 2015 Present CA, SA, SCR, SR
Laguna Woods 2015 Present CA, SA
Lake Forest 2011 Present CA, AQMD, HA, RDA, SA, TOT
Lancaster 2013 Present CA, SA, SCR - City & Power Authority
Monterey Park 2016 Present CA, SA, SCR, Successor Agency
Murrieta 2018 Present CA, SA, SCR
Newport Beach 2011 Present CA, SA
Norco 2015 Present CA, SA, SCR
Norwalk 2015 Present CA, AQMD, OCU, PFA, SA, SCR - City & Transit, T, Child Care
Orange 2016 Present CA, AQMD, SA, Housing Successor
Oxnard 2013 2014 CA, OCU, SA
Palm Desert 2008 2016 CA, HA, RA, RDA, SA, TOT
Palos Verdes Estates 2016 Present CA, SCR, Concessionaire Audits
Pico Rivera 2012 Present CA, PFA, SA, Water Authority, SCR - City, PFA & Water
Port Hueneme 2012 2014 CA, HA, SA, Surplus Property Authority
Rancho Palos Verdes 2018 Present CA, SA, SCR, Improvement Authority
Rancho Santa Margarita 2012 2017 CA, SA
Rialto 2013 2017 CA, SA
San Buenaventura 2011 Present CA, PFA, RDA, SA, SCR - City & PFA
San Gabriel 2013 Present CA, SA
San Juan Capistrano 2016 Present CA, HA, SA, SR, SCR - City & PFA
Santa Ana 2016 Present CA, AQMD, HA, SA, SCR
Sanger 2011 2015 CA, PFA, RDA, SA, SCR
Signal Hill 2018 Present CA, SA
South El Monte 2018 Present CA, SA, SCR
Stanton 2012 Present CA, RDA, SA
Torrance 2016 Present CA, AQMD, PFA, SA, Successor Agency, Enterprise Funds
Tustin 2011 Present CA, AQMD, RDA, SA, SCR, Successor Agency
West Covina 2011 2015 CA, AQMD, RDA, SA
West Hollywood 2014 Present CA, SA, SCR
Westminster 1997 Present CA, AQMD, RDA, SA, Successor Agency
Legend:
AQMD - Air Quality Management District Audit RA - Recreation Authority
CA - City Audit RDA - Former Redevelopment Agency Audit
HA - Housing Authority SA - Single Audit
OCU - Other Component Unit Audits SCR - State Controller’s Reports
PFA - Public Financing Authority SR - Street Report
PI - Public Improvement T - Transportation
PP - Pension Plans TOT - Transient Occupancy Tax
Substantially all of the above engagements were performed through the firm’s Irvine office.
LIST OF SPECIAL DISTRICT ENGAGEMENTS
We have listed below the special districts which were under contract with us during the past five fiscal years.
Period of Service
Client Name From To
Calleguas Municipal Water District 2015 Present
Chino Basin Desalter Authority 2011 Present
Chino Basin Regional Financing Authority 2015 2015
Costa Mesa Sanitary District 2005 2014
Cypress Recreation and Park District 2012 2016
Encina Wastewater Authority 2012 2016
Grossmont Healthcare District 2011 Present
Heber Public Utilities District 2014 Present
Inland Empire Regional Composting Authority 2011 2015
Inland Empire Utilities Agency 2011 2015
La Habra Heights County Water District 2002 Present
La Puente Valley County Water District 1986 2016
Laguna Beach County Water District 2002 Present
Lake Elsinore and San Jacinto Joint Powers Authority 2013 2017
Leucadia Wastewater District 2010 2015
Mesa Water District 2016 Present
Metro Wastewater Joint Powers Authority 2013 2014
Midway City Sanitary District 2012 Present
Monterey Peninsula Regional Park District 2015 Present
Olivenhain Municipal Water District 2009 Present
Orangeline Development Authority - Eco-Rapid Transit 2015 Present
Orange County Mosquito and Vector Control District 2013 Present
Orange County Water District 2017 Present
Orchard Dale Water District 2012 Present
Padre Dam Municipal Water District 2009 Present
Pico Water District 2010 2015
Placentia Library District 2015 Present
Pomona-Walnut-Rowland Joint Water Line Commission 2002 Present
Rainbow Municipal Water District 2017 Present
Rancho California Water District 2012 2016
Rancho Santa Fe Community Service District 2011 Present
Rincon del Diablo Municipal Water District 2015 Present
Rowland Water District 2007 Present
Santa Ana Watershed Project Authority 2013 2017
Santa Fe Irrigation District 2014 Present
Santa Rosa Regional Resources Authority 2016 2016
Serrano Water District 2017 Present
South Bay Irrigation District 2012 2016
South Coast Water District 2011 2014
South County Regional Wastewater Authority 2013 Present
Sunset Beach Sanitary District 1986 Present
Surfside Colony Stormwater Protection District 2010 Present
Surfside Colony Community Services District 2010 Present
Sweetwater Authority 2012 2016
Vallecitos Water District 2010 2014
Valley Wide Recreation and Park District 1986 Present
Ventura Port District 2011 Present
Vista Irrigation District 2016 Present
Western Municipal Water District 2016 Present
Western Riverside County Regional Water Authority 2016 Present
Whispering Palms Community Service District 2011 Present
Yorba Linda Water District 2008 Present
ATTACHMENT IV
RESULTS OF OUTSIDE QUALITY REVIEW