LSL - Lance, Soll & Lunghard, LLP
PREPARED BY:
Lance, Soll & Lunghard, LLP
Certified Public Accountants
203 N. Brea Blvd., Suite 203
Brea, California 92821
(714) 672-0022
CONTACT PERSON:
Bryan S. Gruber CPA, Engagement Partner
Bryan.Gruber@lslcpas.com
(714) 672-0022
May 15, 2020
Proposal Presented to
CITY OF LA QUINTA
Proposal for FEMA Project Administration Services
TABLE OF CONTENTS
Page No.
INTRODUCTORY LETTER .................................................................................................................... 1
TECHNICAL PROPOSAL ...................................................................................................................... 2
A. QUALIFICATIONS AND OPERATIONAL EXPERIENCE ....................................................... 2
Firm’s Qualifications and Experience ......................................................................................... 2
B. SERVICE EXPERIENCE ........................................................................................................... 3
Firm’s Experience in Performing Work ...................................................................................... 3
C. PROJECT TEAM INFORMATION ............................................................................................ 4
Key Personnel Education, Experience and Professional Credentials ....................................... 4
Project Organization ................................................................................................................... 5
Resumes .................................................................................................................................... 5
D. PROJECT APPROACH ............................................................................................................. 9
COVID-19 Project Approach ...................................................................................................... 9
E. PROJECTS RATES FOR ADVISORS .................................................................................... 10
Rates/Estimated Fee ................................................................................................................ 10
www.lslcpas.com
INTRODUCTORY LETTER
May 15, 2020
Attention: Karla Romero, Finance Director
City of La Quinta
78495 Calle Tampico
La Quinta, CA 92253
Thank you for the opportunity to present the City of La Quinta with our proposal to manage documentation
associated with COVID-19 pandemic. We plan to instill a control assessment of documentation and be an
advisor and manager of all associated documentation. As you expect, we began the process of assembling
our proposed delivery team by considering the information you provided us, knowledge we possess through
existing relationships, audit exposure to federal grants, and experiences in delivering services to other cities.
We believe that the unique blend of experienced personnel coupled with our knowledge of California
municipal entities make our LSL team perfectly suited to be your project manager over the Federal
Emergency Management Assistance (FEMA) grant. We have the breadth of experience and depth of
knowledge to deliver the proactive, industry-specific service that you deserve. Our commitment to quality and
timely service, range of service capabilities, and spirit of innovation and teamwork will exceed your
expectations.
On behalf of LSL, we pledge that the City of La Quinta will consistently receive high-quality service from our
finest people. We are excited about the opportunity to work with you and trust that our sincere interest in
building a long and valued relationship is evident. This proposal is a firm and irrevocable offer for a minimum
of 180 days. For purposes of this proposal, Bryan S. Gruber, CPA, Partner, is entitled to represent the firm,
empowered to submit the bid, and authorized to sign a contract with the City. I can be reached at the address
below or by phone at (714) 672-0022, or through email at Bryan.Gruber@lslcpas.com.
Sincerely,
Bryan S. Gruber, Partner
LANCE, SOLL & LUNGHARD, LLP
www.lslcpas.com
1
TECHNICAL PROPOSAL
QUALIFICATIONS AND OPERATIONAL EXPERIENCE
Lance, Soll & Lunghard, LLP (LSL) is a leader in providing services to local government clients. We provide
outsourced services to Municipalities located in California. Our programs, tools and resources are constantly
being enhanced to help ensure that we can address the most current regulatory focus areas and provide the
most value-added perspective to our clients.
FIRM’S QUALIFICATIONS AND EXPERIENCE
LSL is a public accounting firm licensed by the State of California, Department of Consumer Affairs, as a
Public Accounting Partnership. All of our partners and managers are Certified Public Accountants licensed by
the State of California. As a firm, we are members of the American Institute of Certified Public Accountants
and the California Society of Certified Public Accountants.
We provide general tax, attest and advisory services and have proactively developed a full-service team to
address industry-specific and organization challenges. Some specific services that we provide include
financial auditing and CAFR preparation, internal auditing, program specific audits, performance audits, and
compliance audits in programs such as Housing Authorities, Child Care, TDA, AQMD, Proposition A,
Proposition C, Measure M, TOT, and various accounting procedures reviews. We also work with cities in a
variety of capacities to fill interim roles and special project assistance.
We have three offices in California, which
provide services to the western region of
the United States. Our headquarters are
located in Orange County in the City of
Brea, California. We also have two other
offices in Sacramento and Santa Ana. Our
services provided to the City of La Quinta
will be performed from our Brea office.
Our firm has approximately 120
employees including seventeen partners
and professional staff of approximately ninety. Governmental staff consists of four partners, two senior
managers, three managers, five supervisors, six seniors and fifteen staff accountants.
Depending on the need, LSL may use sub-contractors as subject matter experts. All sub-contractors will be
communicated to the City for approval prior to the commencement of work. Our focused effort is to obtain and
retain quality staff to maintain staff consistency and provide quality services.
www.lslcpas.com
2
SERVICE EXPERIENCE
FIRM’S EXPERIENCE IN PERFORMING WORK OF SIMILAR NATURE
All key personnel proposed for the City of La Quinta are familiar with governmental entities and their internal
control needs. As described under Key Personnel Education, Experience and Professional Credentials, each
key engagement employee proposed for the assignment has outstanding qualifications. The Partner has
extensive experience City governments and federal audit guidelines. The partner has served on similar
engagements for the City of Burbank, Orange County Fire Authority, San Diego County Water Authority and
the Orange County Sanitation District. The resource manager proposed for the engagement has experience
as working as in Internal Auditor and Finance Director at two Southern California cities. The Project Manager
has specific experience with working internal audit engagements at the firm with leading the City of Burbank
internal audit and also had past experience as an auditor for California Emergency Management Agency
(CalEMA) in 2010.
Our team comprises of experts in the local government industry who understand the challenges that local
governments are currently facing and have the experience necessary to make transitioning to an outsourced
service provider a seamless process. We take the time to listen to your concerns in advance and react
accordingly by matching the right resources to get the project completed on time with the highest level of
quality. We will come prepared to provide progress updates as you see necessary to keep you up to date on
our progress so that you can focus your time on the day-to-day activities of the City.
Once we have earned your business, our goal is to assess how well we have met your expectations. We ask
that you to complete a short, electronic post-engagement survey on specific projects we complete for you. We
also conduct periodic surveys from our other clients, asking them what areas we should focus on. In addition
to the survey, our leadership team performs a significant number of face-to-face interviews with clients each
year.
www.lslcpas.com
3
PROJECT TEAM INFORMATION
KEY PERSONNEL EDUCATION, EXPERIENCE AND PROFESSIONAL CREDENTIALS
We have earned an outstanding reputation for the integrity of our people and the consistently high level of
professionalism with which our firm’s practices are conducted. We are a leader in the development and
advancement of risk advisory services. To attract and retain the finest professionals, we have established
high recruiting standards, a comprehensive training program and a recognition system for outstanding
professional achievement.
The partners at LSL are routinely an integral part of the process and will be overseeing and supervising staff
personnel in the field. Resumes of the key personnel assigned are included on the following pages and list
their governmental experience, applicable continuing professional education for the past three years, and
memberships in professional organizations relevant to the performance with the City of La Quinta.
Team Member Education and Experience Role to City of La Quinta
Bryan Gruber, CPA
Partner
Bryan is the firm’s leader in
providing assurance services
such as performance audits,
agreed-upon procedures and
internal audits. Bryan is and has
been the leading partner on the
firm’s internal audit and similar
engagements for the City of
Burbank, Orange County Fire
Authority, San Diego County
Water Authority and the Orange
County Sanitation District.
Bryan will oversee all aspects of our relationship
and delivery. Bryan’s experience local
government will be integral to the engagement.
Bryan will also provide you with direct access to
subject-matter experts in the firm and work with
you to ensure that we are constantly providing
the appropriate nature, level and quality of
service.
Maria-Luisa Valdez, CPA
Manager
Ms. Valdez brings over thirteen
(13) years of experience in
governmental accounting and
auditing. She has demonstrated
a high-level of expertise in
municipal accounting and
operations.
Ms. Valdez will be involved in the planning of
the FEMA project. She will be responsible for
organizing and scheduling the plan;
communicating with the La Quinta city staff and
ensure that all objectives are met.
Kriste M. Saldana
Project Coordinator
Kriste brings over thirty years of
experience in serving as a
senior accountant, Fiscal
Services Manager and Assistant
Finance Director.
Kriste will act as the project manager on the
engagement; being available for management’s
questions and ensure all documentation is
indexed and maintained properly.
www.lslcpas.com
4
PROJECT ORGANIZATION
One of the critical factors for any successful engagement is the working relationship and communication that
clients have with their sourcing provider. This relationship must be built on trust and confidence. We
understand the importance of an effective partnership, which is why the foundation of our services
emphasizes personal attention and responsiveness to our clients’ needs. We believe that our people are what
set us apart from other firms. Our internal team brings the necessary experience, technical skills, industry
knowledge, creativity and benchmarking capabilities to serve the La Quinta’s needs.
RESUMES
The most critical component of a successful project is the personnel assigned to carry out the responsibilities.
We have assembled an LSL Resource Team composed of individuals with the optimum mix of talents. The
individuals assigned have experience in performing the tasks for which they are responsible. In addition, each
has developed extensive skills in a variety of other complementary subjects through their work with clients in
other government areas. Thus, the experience gained on previous assignments can be applied and tailored to
the unique needs of your organization.
The partners at LSL are routinely an integral part of the process and will be overseeing and supervising staff
personnel. Resumes of the key personnel assigned are included on the following pages and list their
governmental experience, applicable continuing professional education for the past three years, and
memberships in professional organizations relevant to the performance of services for the City. Our focused
efforts to obtain and retain quality staff have further enabled us to provide high level of services to our clients.
www.lslcpas.com
5
ACHIEVEMENTS
Bryan has made numerous presentations for CSMFO on current accounting and auditing material. He also
currently serves as a technical reviewer for the Government Finance Officers Association (GFOA). Bryan has
been involved with teaching current audit and accounting related material at Lance, Soll & Lunghard, LLP’s in-house
training seminars. He serves as firm IT Specialist for his involvement in IT related controls, data mining and analysis,
and auditing software.
LICENSE
Certified Public Accountant - California 2008
License Number: 99745
MEMBERSHIPS
California Society of Certified Public Accountants (CalCPA); American Institute of Certified Public Accountants
(AICPA); California Society of Municipal Finance Officers, Associate Member (CSMFO); Government Finance Officers
Association, Associate Member (GFOA); Association of Local Government Auditors
EXPERIENCE
Over fifteen years of experience in governmental audits including CAFR audits, component-unit audits and
Single Audits. Bryan has also made numerous presentations to Board of Directors, Boards of Directors and Audit
Committees. He has been involved in the following municipal engagements:
Bryan has also been involved in the following engagements:
This work entailed:
The preparation of the Comprehensive Annual Financial Report for those entities involved in the
award programs of the Government Finance Officers Association of the United States and Canada.
Review the audit of these entities provide and technical assistance throughout the year to provide the
most up to date information with current GASB pronouncement.
Present the overall audit results to audit committees or other Board Members.
City of Cathedral City
City of Burbank
City of Santa Barbara
City of Emeryville
City of La Quinta
Monterey One Water
City of Oceanside
City of Palm Springs
Orange County Sanitation District
City of Solana Beach
City of Vista
Ontario International Airport
BRYAN S. GRUBER, CPA
PARTNER
www.lslcpas.com
6
MARIA-LUISA VALDEZ, CPA
MANAGER
LICENSE
Certified Public Accountant - California 2010
License Number: 107969
MEMBERSHIPS
California Society of Certified Public Accountants (CalCPA); American Institute of Certified Public Accountants
(AICPA); California Society of Municipal Finance Officers, Associate Member (CSMFO)
EXPERIENCE
Over thirteen years of experience in governmental audits including CAFR audits, component-unit audits and
Single Audits. Maria-Luisa has also made presentations to City Council, Boards of Directors and Audit Committees.
Maria-Luisa has managed the following audit engagements:
This work entailed:
The preparation of the Comprehensive Annual Financial Report for those entities involved in the
award programs of the Government Finance Officers Association of the United States and Canada.
Review the audit of these entities provide and technical assistance throughout the year to provide the
most up to date information with current GASB pronouncement.
Present the overall audit results to audit committees or other Board Members.
Maria-Luisa has served as the Finance Director for the City of Los Alamitos for two years. In addition,
Maria-Luisa started her career as an internal auditor for the City of Torrance before pursuing her CPA at a firm.
Additionally, she has served as an auditor to California Emergency Management Agency (CalEMA) in 2010.
City of Agoura Hills
City of Azusa
City of Downey
City of Irwindale
City of La Quinta
City of Malibu
City of Monrovia
City of San Marino
City of Santa Monica
City of Solana Beach
County of Ventura
www.lslcpas.com
7
EXPERIENCE
Kriste has over thirty years of experience serving municipalities. Her resume includes Fiscal Services
Manager for the City of Fullerton, Assistant Finance Director at the City of El Monte, Senior Accountant at the
City of Rancho Cucamonga and Accounting Manager at the City of Alhambra. During his time, Kriste has
performed all significant areas of Finance; including undergoing federal grant monitoring. Kriste is detailed
with her work and has excellent verbal and written skills.
Kriste M. Saldana
PROJECT COORDINATOR
www.lslcpas.com
8
PROJECT APPROACH
COVID-19 PROJECT APPROACH
Collaboratively with your City staff, LSL will discuss progress and identify project progress to date with
COVID-19 documentation. We understand we will furnish our own computer, phone and will be granted
remote access to City’s files. We will ensure there is a secure portal for documentation tracking and deposit
on City’s intranet or preferred files for storing. After discussion of tracking mechanisms used by the City of
La Quinta for COVID-19, LSL will work with the City of La Quinta to ensure there is proper documentation.
LSL’s methodologies are defined, yet flexible to meet the specific needs and structure of our clients. Our
methodologies for delivering risk advisory services focus on both the quality and efficiency of the process.
As a nation we are faced with COVID-19 financial hardships experienced on the local government level and
encounter risks at all levels. Nearly every action taken by a local government involves risk, billing,
settlements, financial reporting or treasury management. We want to ensure there is limited interruptions to
your day-to-day activities to keep the City of La Quinta going. Effective and complete documentation is critical
to the City of La Quinta’s ability to request reimbursement and sustain its financial strength, and maintain the
overall quality of its products, services and people. LSL intends to be that resource and project manager for
FEMA reimbursement.
www.lslcpas.com
9
PROJECT RATES FOR ADVISORS
RATES/ ESTIMATED FEE
The assessment and implementation process noted above is estimated at approximately 300 hours for the
Project Coordinator, 40 hours for the Manager, 10 hours for the Partner. The discounted hourly rate of
$105/hour would be provided for the Project Manager. This is an estimate of $39,100, which is dependent on
the current status and condition of the City’s policies and procedures. Any additional time will be notified to
the City immediately. Any change to this quoted price would need City approval.
Key personnel to work on this engagement are as follows:
Bryan Gruber: COVID-19 Partner- Advisor
Rate: $200/hour
Grant Monitoring
Maintaining and Reconciling Records for federal reimbursement
Uniform Guidance – Single Audit Compliance
Maria-Luisa Valdez: COVID-19 Manager- Advisor
Rate: $140/hour
Grant Monitoring
Maintaining and Reconciling Records for federal reimbursement
Uniform Guidance – Single Audit Compliance
Kriste Saldana: COVID-19 Project Coordinator- Advisor (Main Contact)
Rate: $130/hour – Discounted to $105/hour
Grant Monitoring
Maintaining and Reconciling Records for federal reimbursement
Uniform Guidance – Single Audit Compliance
We are committed to providing the services discussed above.
www.lslcpas.com
10