christy white

◄ CHRISTY WHITE

Proposal for

Audit Services:

Palos Verdes Peninsula

Unified School District Rolling Hills, California

For the fiscal year ending June 30, 2020 through 2022, plus two (2) optional renewal periods

through June 30, 2024.

Submitted on January 31, 2020:

By: Christy White, CPA

619-270-8222

[email protected]

◄ CHRISTY WHITE

I. COVER LETTER FROM CHRISTY WHITE, INC.

◄ CHRISTY WHITE

January 31, 2020

Auditor Selection Committee Palos Verdes Peninsula Unified School District 38 Crest Road West Rolling Hills, CA 9027 4

Dear Committee Members,

Certified Public Accountants serving K-12 School Districts and CharterSchools throughout California

Christy White, Inc. (CW) is pleased to respond to Palos Verdes Peninsula Unified School District's (PVPUSD) request for District's Annual Financial Statement Audits, Measure PV Bond Audit, and the Measure M Parcel Tax JPA for the fiscal years ending June 30, 2020 through 2022, plus the two optional renewal periods through 2024.

We specialize in auditing California school districts, including Kern High School District (40,000 pupils), Garden Grove USO (50,000 pupils), and Alhambra USO (16,500 pupils). In 2018-19, we were providing services to over 160 Local Educational Agencies (LEA's). In addition to K-12 districts, we audit charter schools, Prop. 39 bonds and Prop. 51 state facilities grants, plus, should the need arise, we perform forensic audits.

CW will serve PVPUSD from our Los Angeles Area Office. For 20 years, our firm has specialized in K-12 audit, so you get the benefits of not only an experienced specialized team but an entire firm of more than 30 professionals. As a leader in the K-12 industry, we provide K-12 audit focused staff training that is unmatched by other firms. We assure you that every Christy White team member will be trained and able to handle your audit efficiently and effectively. Moreover, we provide free training and accounting advice to our clients.

CW leads the K-12 audit profession by active participation on the State Controller's Audit Guide Task

Force, annually presenting to school district audit professionals at CalCPA's School District Conference,

teaching new CBO's at CASBO and ACSA academies, and speaking before county offices and districts on implementation know-how for new GASB standards.

Founding partner, Christy White, has 33 years of school audit and consulting experience and is joined by Partners Heather Daud Rubio, Michael Ash, and John Whitehouse, plus seven director-level managers, and experienced in-charges auditors and staff. My partners and I have a great deal of interest and commitment to providing excellent auditing services to PVPUSD. Our team is committed to meeting all requirements and timelines for the successful completion of the engagement.

After reading through our proposal, should you have any questions, please feel free to contact me at 619-270-8222. I would be happy to meet with you, the auditor selection committee, and the Governing Board.

Sincerely,

Christy White, CPA President

1

348 Olive Street

San Diego, CA

92103

0: 619-270-8222

F: 619-260-9085

christywhite.com

◄ CHRISTY WHITE

II. TABLE OF CONTENTS

PROPOSAL FOR INDEPENDENT AUDIT FOR PALOS VERDES PENINSULA UNIFIED SCHOOL DISTRICT

TABLE OF CONTENTS

I. Cover Letter from Christy White, Inc . ........................................................................................ 1

II. Table of Contents and .................................................................................................................. 2

Ill. Background and Experience of Christy White, Inc . ................................................................. 3

o Profile of Christy White, Inc . ................................................................................................. 3

o Christy White's Staffing and Qualifications ......................................................................... 6

o References ............................................................................................................................. 16

IV. Christy White's Scope of Services .......................................................................................... 20

o Understanding of the Work to be Performed ................................................................... 20

o Approach to the Audits ........................................................................................................ 23

o Timing and Detailed Work Plans ........................................................................................ 28

V. Required Forms (Exhibit A) ....................................................................................................... 30

VI. Acknowledgement of Addenda ................................................................................................ 36

VII. RFP Price Form ........................................................................................................................... 37

Additional Comments and Assurances Regarding Christy White, lnc.'s Services ....................... 39

Appendices:

Insurance Certificates

Quality Control Peer Review Opinion

◄ CHRISTYWHITE CHRISTYWHITE.COM

◄ CHRISTY WHITE

Ill. BACKGROUND AND EXPERIENCE

OF CHRISTY WHITE, INC.


PROFILE OF CHRISTY WHITE, INC.

NAME OF FIRM AND CONTACT INFORMATION

Legal Name: Christy White, Inc. (dba Christy White Associates, Inc.) Business Address: 348 Olive Street, San Diego, CA 92103 Telephone Number: 619-270-8222 Fax Number: 619-260-9085 Email Address: [email protected] Web Address: christywhite.com

LOCATION OF THE OFFICE PERFORMING THE AUDITS: Primarily the Los Angeles office with support from

the San Diego office.

BACKGROUND AND RANGE OF ACTIVITIES OF CHRISTY WHITE, INC.

Christy White, Inc. (CW), a professional Accountancy corporation, is the 2nd largest CPA firm in the number of Local Educational Agencies (LEAs) audited annually. We are San Diego based with offices throughout the State. We provide a wide range of K-12 audit and consulting services, including financial and bond auditing; internal audit risk assessments; and, free consultation on GASB implementations.

OFFICES

Mendocino, CA

Sacramento, CA

San Francisco, CA

Fresno, CA Los Angeles, CA

CORPORATE OFFICE

348 Olive Street

San Diego, CA

92103

T: 619-270-8222 F: 619-260-9085

CW is a member of the Private Companies Practice Section (PCPS) and Government Quality Control Center (GQCC) of the American Institute of CPAs, which requires an independent peer review every three years. Christy White, Inc. We received the best result of "Pass" in our most recent review.

We are members of the American Institute of CPAs (AICPA) and the California Society of CPAs. Also, we are association members with the California Association of School Business Officials, the Government Financial Officers' Association, and the Certified Fraud Examiner's Association.

CW is also an active participant in the development of the annual K-12 audit guide and dialogues regularly with State agencies on audit issues that affect our clients.

◄ CHRISTY WHITEWWW.CHRISTYWHITE.COM

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PROFILE OF CHRISTY WHITE, INC., CONT'D

BACKGROUND AND RANGE OF ACTIVITIES OF CHRISTY WHITE, INC.

FIRM HISTORY, SERVICES, AND SIZE

Christy White, Inc. was incorporated in 2010, succeeding Nigro Nigro & White (NNW) as the AICPA designated successor firm, (Christy White was a founding partner NNW in 1999). Our firm has grown steadily over the past 20 years and now has 30 professionals, including seven CPAs.

We offer services exclusively to local educational agencies (LEAs), including school districts and charter schools. It's our full specialization in LEAs that makes us unique among CPA firms and provides added value to our clients. As your educational audit specialist, CW audits over 120 school districts, 7 county offices of education, 90 Proposition 39 bonds, and over 40 charter schools. Our audit clients range in size from large school districts to mid-size and small entities. We also prepare the annual tax Forms 990/199 for our nonprofit charter school clients. Our consulting capabilities include helping our clients with:

ASB Training,___ _____ _ Forensic/Fraud Audits f\!t�ng�nce Accounting __ _ School Dis!fict Org§n_iz_at_io_n ___ __,

GASB and Cor�pli�ce Im lementatior}_ Efficiency S!!:!dies __

Charter School Back Office - - -

_ __ Fi!Jancial R��orting

ORGANIZA TI0NAL STRUCTURE

Firm representatives from each of our organizational levels comprise our proposed audit team. We will not joint venture with another firm on this engagement. And, Christy White, Inc. is financially stable. We have no long-term debt and have remained fiscally stable throughout our 20-year history.

◄ CHRISTY WHITE

AUDIT MANAGEMENT TEAM

•Audit Partners

•Audit Director/Managers

AUDIT IN-CHARGE

•Supervisors

•Seniors

AUDIT STAFF

•Staff Accountant II

•Staff Accountant I

ADMINISTRATIVE SUPPORT

4 WWW.CHRISTYWHITE.COM


PROFILE OF CHRISTY WHITE, INC., CONT'D

EXPERIENCE AUDITING COMPUTERIZED SYSTEMS

All of CWA's partners and staff have experience in computerized financial systems. As part of every audit, CWA evaluates the internal controls over key financial cycles and includes computer control procedures. We work with clients on conversion issues and have worked on a variety of systems. As an example, Michael Ash and Sarah Fiehler audit the Napa County Office of Education and 4 school districts in Napa County. The County Office of Education has chosen to give us read-only access to the Digital Schools general ledger software. Because of this access, we are able to conduct a portion of the audit remotely and run general ledger reports and pull supporting documentation for items selected for testing. This makes the audits run more efficiently and greatly reduces the stress on client staff.

Our partners are also experienced using state software, including SACS software. We have consulted with school districts in the use of SACS software for the preparation of GASB 34 conversion entries and reports.

The audit software we use is ProSystems FX, a paperless audit software that all audit staff are trained on and use for each engagement.

✓ CW'S QUALITY CONTROL SYSTEM

Our quality control systems include policies and procedures in areas such as leadership, ethical requirements, acceptable of new clients, personnel management, engagement performance, monitoring, and communication. We actively monitor compliance with our quality control document through timely review of work papers, training on new standards, consultation on complex areas, and sound human

resources practices. CW has received the highest level of assurance from our peer reviewer, which is "Pass." Attached is our most recent quality control report.

CHRISTY WHITE WWW.CHRISTYWHITE.COM

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CHRISTY WHITE'S STAFFING AND QUALIFICATIONS

PARTNER AND MANAGER WITH LEAD RESPONSIBILITY: The Lead Engagement Partner will be John

Whitehouse, CPA. The Lead Manager will be Vanessa Pineda. Resumes for the assigned audit team

members are provided as follows.

STAFF QUALIFICATIONS

The firm partners and staff of Christy White, Inc. (CW) bring an extensive background of audit and consulting experience to CW clients. We have audited local educational agencies (LEAs) throughout California and are familiar with the unique issues relative to school finance, in particular: budgetary constraints, construction accounting, new state program issues, attendance accounting, state funding models, and cash flow management. The team will include:

Christy White, Inc. Personnel Assigned

Name I Classification

Christy White, CPA Concurring Partner

John Whitehouse, CPA In-Field Partner

Marcy Kearney, CPA Senior Director

Valerie McMasters-Shaw Quality Control Reviewer

Vanessa Pineda Director

Monique Manzo In-Charge Supervisor

Alyssa Mendez Experienced Staff

Jesus Cardenas Experienced Staff

RESUMES OF CHRISTY WHITE, INC.'S ASSIGNED AUDIT TEAM

Biographies of all staff members assigned to your audit are shown below, followed by full resumes for the project managers.

President, Christy White, CPA has served hundreds of school districts and charter schools as an auditor, school finance consultant, professional author and trainer.

"Auditing isn't just about verifying the accuracy of the books, it's about understanding my client's educational organization and providing added value service. With great pleasure, I have traveled throughout California and work side

by-side with school business leaders for over 30 years. I love listening and

collaborating with my clients on workable solutions to their challenges. "

Christy provides audit and financial consulting in areas of organizational structure, internal controls, school district reorganization, attendance accounting, forensic and fraud audits; in addition to developing and conducting six workshop series throughout the State. Christy received a Best Volunteer Trainer award from the California Society of CPA's Education Foundation. When not on the audit trail or flying off on a consulting engagement, Christy enjoys time with her husband, daughter, and their very large poodle, Oliver. She loves to travel, music, live theatre; and, youth-oriented community service projects through the Rotary Club of San Diego.


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CHRISTY WHITE'S STAFFING AND QUALIFICATIONS, CONT'D

RESUMES OF CHRISTY WHITE, INC.'S ASSIGNED AUDIT TEAM, CONT'D

Partner, John Whitehouse, CPA has over 12 years of experience in public accounting, equipping him to deal effectively on behalf of this clients on complex issues related to school district finance. John has focused his expertise with K-12 school districts, county offices of education and charter schools throughout California and uses his knowledge and expertise to provide his clients with professional insight and effectively tackle their greatest challenges. His desire to establish strong professional relationships and proactively address issues has resulted in building long-standing rapport with his clients. Outside of work, John enjoys spending time

with his family, playing golf, and going to the beach. He resides in Carlsbad, CA with his wife, who is also a CPA, and his two children.

I ,

Director Marcy Kearney, CPA has over ten years of experience, individually working with public school districts, independent charter schools, and not-for-profit entities for both audit and tax preparation. She manages the tax department and the charter school division of the audit department. Additionally, Marcy has been a long-time member of the California Society of CPAs (CalCPA).

Marcy holds a Bachelor of Science degree in Business Administration with an emphasis in Accountancy. After graduating from Cal State University, San Marcos in

2008, Marcy began her auditing career. Marcy earned her public license in 2019.

Marcy and her husband enjoy traveling, wine and beer tasting, and rooting for their LA home teams but Marcy especially loves cheering on her daughter, Hannah, at softball games. Marcy is also the adopted mom to one lovable pit-bull mix named Marley.

Director of Research & Development, Valerie McMasters-Shaw has spent the past 20 years working as a school district auditor, trainer, and consultant.

"I come from a family of educators and financial professionals. Working in school finance comes naturally to me. I care deeply about my clients and ensuring they have their audit needs met is my top priority. I have truly enjoyed dedicating my career working with school finance professionals."

In addition to providing audit and financial consulting services for many of our Southern California school districts, Valerie leads the firm's template development team, works extensively with the firm's quality control department, and provides hands-on training for Christy White personnel, as well as, school district personnel. Valerie also teaches annually with the ACSA School Business Academy. In her spare time, Valerie enjoys spending time with her husband and their dog, Kingston, and you can often find them vacationing along the gorgeous California coast.

◄ CHRISTY WHITEwww.CHRISTYWH1TE.C0M

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RESUMES OF CHRISTY WHITE, INC. 'S ASSIGNED AUDIT TEAM, CONT'D

Director Vanessa Pineda, a Los Angeles native, heads up the Los Angeles office of Christy White. She has over six years of experience in K-12 audits, charter schools, notfor-profit organizations, county offices of education and Proposition 39 bond audits.

Vanessa is a popular workshop leader in our firm, known for her approachable style and practical knowledge. She conducts workshops and in-service training on Attendance and Student Body Fund Accounting.

Vanessa holds a degree in Business Administration, with an option in Accounting, from

California State University, Los Angeles. She has been a long-time member of the California Society of CPAs (CalCPA). When not busy auditing, Vanessa thrives on adrenaline, loving to travel and hike. Moreover, she spends lots of time with her loved ones enjoying the beauty and fun activities that abound the Los Angeles coastline.

great clients.

Audit Supervisor Monique Manzo specializes in K-12 public school district, charter school and not-for-profit organization audit where she has gained expertise over attendance accounting, state compliance, and Uniform Guidance federal compliance.

Monique obtained a Bachelor of Science degree in Business Administration with an emphasis in Accounting from California State Polytechnic University, Pomona in 2015. Monique is a member of CalCPA and is native to Los Angeles. However, if you're lucky, you can catch her completing audits in the San Francisco Bay Area where she has many

Monique enjoys the outdoors and looks forward to camping at Yosemite National Park each summer. She loves to travel and has had the opportunity to visit France, Italy, Germany, Spain, Jamaica, Cuba, and Costa Rica. When not

auditing, you can find Monique enjoying Sunday brunch, hiking, catching up with friends and family, or out and about with her friendly pug, Porkchop.

Staff Accountant Alyssa Mendez audits local educational agencies out of our Los Angeles office. Before joining Christy White, Alyssa held over eight years of customer relations experience and most recently worked in a small tax firm where she dealt with various bookkeeping and tax needs.

Alyssa appreciates the value of a good education and enjoys helping school district clients on the business side of education. "An investment in knowledge pays the best

interest." Benjamin Franklin

Alyssa holds a degree in Business Administration with a concentration in Accounting from California State University, Fullerton. When not out on an audit you can find her outside being active or checking out new eateries and coffee shops!

family and friends.

◄ CHRISTY WHITE

Staff Accountant Jesus Cardenas is a first-generation college graduate who graduated

in May 2019 from California State University Dominguez Hills with a Bachelor's Degree in Accounting. Working out of the Los Angeles office of Christy White, he recently finished an internship with Simpson & Simpson LLP and worked on the audit of Los Angeles Unified School District and non-profit organizations. Jesus is furthering his local educational agency specialization with Christy White working a wide array of audit clients, both small and large!

While Jesus isn't busy working, he enjoys going to the gym and spending time with his

WWW.CHRISTYWHITE.COM

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STAFF TRAINING PROGRAMS

CW's program of staff development includes two full weeks of focused in-house training in the audit of school districts. We also provide opportunities to staff to attend professional training provided by outside providers, such as School Services of California, the California Society of CPAs, and CASBO. A sampling of training programs our staff have attended within the last year include:

Sampling of Recent Training Provider Organizations

Training Courses Taken by Staff

• Annual Government Finance Officers • Governmental Finance OfficersConference Association

• Annual CASBO Conference • CASBO• January, May and Summer Budget • School Services of California, Inc.

Conferences

• School District Conference • California Society of CPAs• Fraud Auditing • Association of Certified Fraud

Examiners• Charter School Fiscal Management • Fiscal Crisis Management &

Assistance Team (FCMAT)• Attendance and ASB Accounting • CASBO


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CHRISTY WHITE, CPA

Audit and Review Services Ms. White has twenty-six years of audit experience (in addition to 7 years consulting with LEAs) starting in 1986 with Coopers & Lybrand, an international CPA firm, progressing to Audit Manager at Matson & Isom, a regional Northern

California firm and now as CW's audit partner in San Diego. Ms. White has worked on over 250 school agency audits

plus many governmental audits of cities, special districts, and the Public Employment Retirement Service (PERS).

The types of audits include:

• Financial statement audits

• Compliance and A-133 audits

• Special audits, including attendance

Management Consulting Services

• Internal control and data processing reviews

• Fraud audits

Leading the consulting department at School Services of California, Inc. for seven years, Ms. White worked with K-12

agencies in areas of:

• Budget development and planning • Multi-Year financial projections• Enrollment projections • Fiscal support for negotiations• Efficiency/ organizational studies • Salary, benefit and FTE surveys• Interim business support services • Auditing and control analyses• Unification feasibility studies • AB 1200 fiscal reviews

Workshops and Conferences Ms. White authored and conducted six workshops statewide for School Services of California:

• Attendance accounting

• School district organization

• Fiscal training for site administrators

• State audits

• Budget development

• Categorical program management

Currently, Ms. White presents annually Governmental Accounting for CASBO, ASB Accounting for clients, teaches with the ACSA Business Manager's Academy and is a regular speaker at the annual School District Conference for

the California Society of CPAs. Ms. White was the recipient of the 2006 Award for Outstanding Conference Volunteer

presented by the California Society of CPAs Educational Foundation. Ms. White also provides in-service training to

her LEA clients as an additional service.

Continuing Education and Professional Associations In addition to providing continuing education to other CPAs in the area of governmental audit and accounting, Ms.

White annually attends (as a member) school finance conferences, programs conducted by the California Society of CPAs and conferences of the California Association of School Business Officials (CASBO). CW also leads several days of school district audit in-service to our staff.

Education Ms. White is a graduate of California State University, Chico. She earned her Bachelor's Degree in Business

Administration with a concentration in Accounting in 1985 and became a CPA in 1988.

◄ CHRISTY WHITEwww.CHRISTYWH1TE.C0M

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JOHN WHITEHOUSE, CPA

Audit Partner

Audit and Information Technology Review Services John Whitehouse has worked over twelve years on our largest school agency audits and in conducting information technology review services. This experience has allowed him to achieve a well-rounded view of local education agencies in the areas of financial reporting, Single Audit compliance, accounts payable, accounts receivable, payroll, attendance, categorical programs, fixed asset accounting, revenue limit/state apportionment and others. He is knowledgeable in California Education Code, Public Contract Code, California School Accounting Manual, Uniform Guidance for Federal Compliance, and Generally Accepted Accounting Principles and auditing standards. The types of audits include:

•!• Financial statement audits ❖ Information technology audits and reviews

•:• State Compliance ❖ Fraud audits

❖ Special audits, including attendance •:• Proposition 39 bond audits

❖ Internal control reviews ♦:♦ Charter school audits•!• Federal Uniform Guidance audits •!• School district audits

Continuing Education and Professional Associations In addition to providing continuing education to CPAs in the area of governmental audit and accounting, Mr. Whitehouse annually attends school finance conferences, programs conducted by the California Society of CPAs and conferences of the California Association of School Business Officials (CASSO). He is also a member of the American Institute of Certified Public Accountants (AICPA) and the California Society of Municipal Finance Officers (CSMFO).

Technology Summary

Extensive knowledge and the ability to quickly learn and master new technology; equally successful in both team and self-directed settings, and proficient in a range of computer systems, tools, and testing methodologies.

✓ Systems: Windows ? /Windows 10, Mac OS, Windows Server✓ Hardware: Desktops, Laptops, Routers, Servers, Printers, Switches✓ Software: MS Excel, MS Word, MS Powerpoint, MS Outlook, Prosystem Fx Engagement, Crystal

Reports, SACS, financial and attendance systems including AERIES, PeopleSoft, Escape,Quickbooks and Oracle R12

Education

Mr. Whitehouse was a graduate of California State University San Marcos in 2007. At California State University San Marcos, he earned a Bachelor of Science Degree in Business Administration, with an emphasis in Accounting. He is a Certified Public Accountant, License #117006.


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MARCY KEARNEY, CPA

Director

Audit and Review Services

Ms. Fimbres has ten years of audit experience beginning in 2009 with Nigro, Nigro & White, PC's Murrieta Office. Marcy later transitioned to the San Diego Office in September 2011, working directly with Christy White as a Director

for Christy White,lnc. Ms. Fimbres has experience with working on the following engagements for local education agencies (LEAs) and not-for-profit organizations, including public charter schools:

• Financial statement audits and reviews• Compliance and A-133 audits• Examinations of attendance accounting system

digital signatures

• Internal control and data processing reviews• Performance audits of general obligation bonds

In August 2014, Ms. Fimbres moved to Los Angeles to better serve CWA's current client base and help manage the growing Los Angeles Office. In addition to working on various governmental and not-for-profit organization audits within the Greater Los Angeles Area, Ms. Fimbres has continued to manage the charter school division of the audit

department at CW A.

Tax Preparation Services

Beginning in college as a registered tax preparer, Ms. Fimbres has provided tax preparation services over ten years.

Her experience began with individual income tax as well as S and C corporations and later extended to tax exempt entities. Currently, Marcy heads the tax department for CWA and performs all tax preparation and review of returns for CWA's not-for-profit organization clients. These organizations consist of public charter schools, supporting education foundations, and school district facilities corporations as well as other local San Diego not-for-profit

organizations in need of informational tax filings.

Professional Associations and Continuing Education

Ms. Fimbres is a current member of the California Society of CPAs (CalCPA) and a non-CPA associate member of

the American Institute of CPAs (AICPA). Before moving to Los Angeles, Marcy was a member of the San Diego

Women's Foundation. Marcy annually attends School Services of California (SSC) conferences on school districts, charter schools and budget updates as well as CalCPA conferences on not-for-profit entities. In June 2016, Marcy attended the AICPA's National Not-For-Profit Industry Conference in National Harbor, Maryland. As a Director, Ms. Fimbres is part of the management team at CWA working to provide ongoing training and support to CWA staff and

senior accountants. The information gained from various external educational opportunities is utilized during the day

to-day but also with CWA's semi-annual in-house trainings.

Education

Ms. Fimbres is a graduate of California State University, San Marcos. She earned her Bachelor of Science degree in

Business Administration with an emphasis in Accountancy in 2008 and earned her public accounting license in 2019.


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RESUMES OF CHRISTY WHITE, INC. 's ASSIGNED AUDIT TEAM, CONT'D

VALERIE McMASTERS-SHAW

Director, Research & Development


Ms. McMasters-Shaw has over fourteen years of governmental audit and nonprofit accounting experience, starting with Vavrinek, Trine & Day, and continuing now as CWA's Director. She has also worked with districts to help implement GASB Statements 34, 45, and 54, as well as performed consulting services to assist school districts in the closing of their financial records. Ms. McMasters-Shaw has worked extensively with school districts to train and implement attendance and student body accounting systems. Over her years of experience, she has been engaged to conduct many fraud investigations and audits. She has been involved in many types of audits including:

• School district financial statement audits• Proposition 39 bond audits• Compliance and A-133 audits• Charter school audits• Joint powers authorities audits• Non-profit audits• Commercial audits• Fraud audits

Education

Ms. McMasters-Shaw attended the California State Polytechnic University, Pomona's College of Business Administration, Accounting Program.

Continuing Education and Associations

Ms. McMasters-Shaw regularly attends governmental and not-for-profit accounting and auditing conferences. She is a participant in CWA's in-house training sessions for audit staff members. Ms. McMasters-Shaw also presents at the Association of California School Administrators' School Business Academy.


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VANESSA PINEDA

Director


Vanessa Pineda is a supervisor with Christy White, Inc. in Los Angeles, California. Her audit experience has focused on local education agencies. Vanessa's knowledge expands through Uniform Grant Guidance (UGG) compliance, accounts payable, accounts receivable, payroll, attendance, associated student body, as well as a variety of other areas. She also knows Generally Accepted Accounting Principles, Generally Accepted Government Auditing Standards, the California Education Code, and the California School Accounting Manual. During her time at Christy White, Inc., Vanessa Pineda has been on several types of audits including:

► Financial statement audits► Compliance and Federal UGG audits► Special audits, including attendance► Proposition 39 bond audits► Charter school audits► School district audits► County of office of education audits► Not-for-profit audits

Continuing Education and Associations

Vanessa Pineda is currently a member of the American Institute of Certified Public Accountants (AICPA) and Association of Latino Professionals in Finance and Accounting (ALPFA). Vanessa attended School Services of California (SSC) conferences on school districts and charter schools. She is a participant in Christy White, lnc.'s ongoing in-house training sessions for audit staff.

Education

Vanessa Pineda has a degree in Business Administration, with an option in Accounting, from California State University, Los Angeles. During Vanessa's time at California State University, Los Angeles, she was a member of Accounting Society (Treasurer for one year), ALPFA, and volunteered to prepare taxes in IRS' Volunteer Income Tax Assistance program.


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MONIQUE MANZO

Supervisor

Audit and Review Services:

Monique Manzo has two years of experience with accounting and auditing services with Christy White Associates in

Los Angeles, California. Her audit experience has been mainly focused on Local Education Agencies (LEA's). Monique's knowledge expands through 0MB Uniform Grant Guidance, attendance, associated student body (ASB's), as well as a variety of other areas. She also has knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Government Auditing Standards (GAGAS), the California Education Code, and the California School Accounting Manual (CSAM). Currently, Monique is a staff accountant for Christy White Associates and has been on several types of audits including:

• Financial statement audits• Compliance and A-133 single audits• Special audits, including attendance and• Proposition 39 bond audits

Continuing Education and Associations:

• Charter school audits• School district audits• County Office of Education audits• Not-for-profit audits

Monique is currently preparing for licensure as a certified public accountant in the State of California. She is also a member of American Institute of Certified Public Accountants (AICPA). Monique has attended California Association of School Business Officials (CASBO) workshops, and is a participant in Christy White Associates' ongoing in-house training sessions for audit staff.

Education:

Monique is a graduate from California State Polytechnic University, Pomona. In 2015, she earned her Bachelor of Science degree in Business Administration with an emphasis in Accounting. In the fall of 2012 and winter of 2013, she earned Dean's List Honors in recognition of her academic achievement for the quarter.


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REFERENCES

LIST OF CALIFORNIA SCHOOL DISTRICT AUDITS

CW devotes our practice exclusively to K-12 school district and charter school auditing and consulting. Below is a sampling of our clients within the last three years:

Client Name Client Since Client Name Client Since Client Name Client Since

Academy of Business, Law & Educafon 2013 Kelseyville Unified School Dislric1 -Measure U Bond 2016 Potier Valley Community Unified School Disl'lc1- Bond 2016

Acalanes Union ligh School Dislric1 2015 Knightsen School llistic1 2009 Princeton Joint Unified School Dislrict 2010

Acalanes Un1011 tigh School Ois1nct - Measure E Bond 2013 Konocli Unified School llislnc1 2016 Princetm Join1 I.Med School Distnct -Measure S Bond

Alameda County School Insurance Group 2013 Konoe'i Unified School Dis1rict • Me3$Ure Y Bond 2016 Reeds Creek Bemenlary School Dislricl 2010

Alameda lkufied School Dislrict 2007 Lafayelll!Schoolllislricl 2010 Richfield Bemenlary Schooi Dis1ncl 2018

Alameda Unified School tblrict • Measure I Bond 2007 Lake County International Char1er School 2017 Rising Sun Montessori 2016

Albany Unified School District 2015 Lake County International Charier School- TAX 2017 Round Valley Unified School llis1ncl 2015

Albany Unified School lllslrict - Measure B Bond 2015 Lake County Office Of Education 2011 Round Valley Unified School District - Bond 2007

Albany Unified School Dislric1 -Measure E Bond 2015 Lake Elementary School District 2010 San Anionic Unified Schooi llls1ncl 2007

Bania Elementary School Dislric1 2013 Laytonville Unified School Disl'lct 2011 San Antonio Unified Schooi Dislrict • Me3$Ure A Bond 2010

Bellevue Union Elementary School District 2016 Laytonville Unified School District - Measure a Bond 2011 San Ardo Union School lllsbict 2010

Bellevue Union Elementary School Dislricl - Bond 2016 Leggett Valley lkufied School O,stict 2016 San Carlos Charter Leaning Center 2014

Big Sur Unified School Disric1 2018 Linden Unified School O,stict 2016 San Joaqu,n County JPA • SDPC 2012

Bradley School District 2013 Loma Pneta Jom1 Union School Dislrict 2016 San Joaquin County JPA • SPI.IG 2013

Byron School District 2013 Los Molinos Unified School Dislricl 2016 San Joaquin County JPA • SWCIG 2013

Byron School O,sbict. Measure C Bond 2013 Lucerne Elementary School District 2016 San Joaquin County Office of Educabon 2013

Calistoga Joint Unified School Dislrict 2017 Manchester Union Elementary 2011 Saratoga Union School lllstricl 2013

Capay Joint Un1011 Elementary School lllstricl 2010 Mann County Office of Education 2016 Sausalito Mann City School Dlslricl 2012

Cinnabar Elementary School Dislrict 2017 Mann Pupil T ransporlation Agency 2016 Scotts Valley Unified School Dislrict 2017

Cinnabar Elementary School ll!stricl • Measure J Bond 2017 Martinez Unified School District 2016 Scotts Valley Unified School Dislrict • Measure A Bond 2018

Clayton Valley Char1er School 2018 Martinez Unified School District• Measure K Bond 2016 Shoreline Unified School Dlslricl 2018

Contra Cos la County Office Of Educa�n 2007 Martinez Unified School District• Measure R Bond 2016 South Monterey County Joint Union ligh School 0,slricl 2016

Contra Costa County SELPA 2007 Marysville Unified School Olslrict 2016 Spark CharterSchool-Tax 2013

Delhi Unified School Dislrict 2018 Marysville Unified School Olstict • Measure P Bond 2016 SL Helena Unified School Olslrict 2016

Delhi Unified Schooi Dislricl • Measure E Bond 2018 Mendocino Community NeLworll 2016 SL Helena Unified School District-Measure B & C Bonds 2017

Delhi Unified School Dislritt - Measum W Bond 2018 Mendocino County Office of Educabon 2016 SIDfly Creek Joint Unified Schooi Dlsbict 2017

Dinuba United School Disbicl 2015 Mendoano Unified Schooi Olslrict 2016 Sylvan School Dislncl 2010

Dinuba Unified School Dislrict • Measure T Bond 2015 Middletown Unified Schooi Dislrict 2017 Sylvan School Dislritl • Measure A Bond 2015

Dixie School District 2015 Moraga School Dislrict 2018 Taft Union High Schooi llis1ncl -AUP 2015

Dixie School District - Measure C Bond 2015 Moraga School 0,slncl • Measure V Bond 2018 T amalpais Union High School Disl'lct 2018

ElkinsSchoolOisiict 2013 Mountain View Whisman School District 2016 Tulare County Office of Education 2017

Flournoy Schooi 0,strict 2013 Mounlam View Whisman School Disticl - Measure G Bond 2016 Twin Rivers Charter School 2018

Fort Bragg Unified School District 2016 Napa County Office of Education 2017 Twin Rivers Charier School-TAX 2018

Gall Jomt Union Elementary School Olstrict 2017 New Hope Elementary Schooi Distict 2013 Two Rock Union School Disiict 2018

Gall Joint Union Elementary School Olslricl - Bond 2017 Newark Unified School Disl'lct 2015 Unity Schoob (Oaklandi 2017

Geyserville Unified School Olstict 2016 Newa,k Unified School lllstnct • Measure G Bond 2015 Unity Schools (Oakland) • TAX 2017

GeyseMlle Unified School Dislricl • Measure A Bond 2016 Novato Unified School lllstricl 2017 Watelford Unified Schooi Dlsbict 2017

Glenn County Office of Educabon 2010 Nevala Unified School District -Measure G Bond 2017 West Contra Costa Unified School District 2012

Gold Trail Union Schooi Disl'lcl 2011 Oak!ey Union Bemenlary School Olsl'lcl 2018 West Contra Costa Unified School District· Measure D & E Bond 2015

Golden Oak Montessori of Hayward 2017 Oakley Union Bementary School Dislricl Bond - Measure W 2018 West Contra Costa Unified School District-Measure G l'attal Tax 2015

Greenfield Union School District -Measure I, C & D Bonds 2017 Onnda Union School District West Sonoma County Union High School Dislrict 2015

Greenfield Union Schooi Disl'lct (Monterey County) 2017 Orland Unified School Dis1nc1 2013 Wes1 Sonoma County Union High Schooi Dlslric1 - Measure I Bond 2018

Gustine Unified School Dislrict 2014 Oroville Un1011 ligh School Dislrict 2018 West Sonoma County Union High School District -Measure K Partel Tax 2018

Gus foe Unified School Dislrict • Measure P Bond 2014 Palo Alic Bond - Measure A 2009 Willl!s Untied School Olsbict 2018

HamtllDn Unified School District 2010 Paso Robles JomtUnified School District 2018 Willows Unified School Disl'lct 2007

ttiwell Mounlam Bemenlary School District 2017 Pittsburg Uniied School Dislrict 2009 Willows Unified School llislricl -Measure B Bond 2010

Infant Child Enrichment Services 2018 Pit!sburg USD Measures L, N & E & Measure S l'attal Tax 2009 Wilmar Union School Dislricl 2010

Infant Child EnrichmentSeMC&S • TAX 2018 Plaza Elementary School lllsbicl 2010 Wilmar Union School lllslricl • Measure P Bond 2017

lntemalional School of Monlarey 2012 Point Arena Schools llisbicl 2011 Windsor Unified School Distncl 2017

International School of Monterey -TAX 2012 Pope Valley Union Elementary School O,s1ricl 2017 Windsor Unified School Dislricl • Measure B Bond 2014

Kelseyville Unified School District 2016 Pope Valley Union ESD • Measure A Bond 2017 Windsor Unified School O,sbicl • Measure F Bond 2014

Potter Valley Community Unified School District 2016 2014


16


REFERENCES, CONT'D

Redondo Beach Unified School District (RBUSD)

CW has conducted the District's financial, federal 0MB Uniform Grant Guidance compliance, and currently conducts two financial and performance bond audits. CW has delivered all audits on time, and we encourage you to contact Laura Chan for a reference.

Name of Entity: Contact Person: Address:

Phone No.: Email:

Redondo Beach Unified School District

Janet Redella, Deputy Supt., or Laura Chan, Director of Fiscal Services 1401 Inglewood Avenue Redondo Beach, California 90278 [email protected] of Years Using CW's Services: 10 (Beginning in 2008-09)

Alhambra Unified School District (AUSD)

CW has been the independent auditor for AUSD for eleven years. CW conducts the District's financial and state compliance audits. CW has delivered all audits on time, and we encourage you to contact Denise R. Jaramillo for a reference.


Phone No.: Email:

Alhambra Unified School District

Denise R. Jaramillo, Superintendent 1515 West Mission Rd. Alhambra, CA 91803 626-943-3330Jaramillo [email protected] of Years Using CW's Services: 11 (Beginning in 2006-07)

Garden Grove Unified School District (GGUSD)

CWA has provided all independent audit services to GGUSD, for the past seventeen years. CWA is currently contracted to perform the District's financial, 0MB compliance, and bond audits.


Phone No.: Email: Number of Students:

◄ CHRISTY WHITE

Garden Grove Unified School District Rick Nakano, Assistant Superintendent, Business Services 10331 Stanford Ave. Garden Grove, CA 92840 [email protected],659 EnrollmentNumber of Years Using CW's Services: 17 (Beginning in 2001-02)

www.CHRISTYWH1TE.C0M

17


REFERENCES, CONT'D

Culver City Unified School District (CCUSD)

CW has been the independent auditor for CCUSD for the past nine years. The audit services scope for CCUSD includes the District's financial audit and compliance audits, in accordance with federal 0MB Uniform Grant Guidance and the K-12 Audit Guide.

CCUSD has approximately 6,800 pupils. Major federal programs tested have included; for example, National School Lunch, Title I, Title II, Title Ill, and Special Education.

CW has delivered all audits on time, and we encourage you to contact Sean Kearney for a reference.


Phone No.: Fax No.: Email:

Culver City Unified School District

Sean Kearney, Director of Fiscal Services 4034 Irving Place Culver City, CA 90232 [email protected] of Years Using CW's Services: 10 (Beginning in 2007-08)

Compton Unified School District (CUSD)

CW has provided all independent audit services to CUSD, for the past seven years. CW is currently contracted to perform the County's financial and 0MB compliance audits.

CW has delivered all audits on time, and we encourage you to contact Sunny Okeke as a reference.


Phone No.: Email:

◄ CHRISTY WHITE

Compton Unified School District

Sunny Okeke, MBA, CPA, CGMA, Sr. Director of Fiscal Services Department 501 South Santa Fe Ave Compton, CA 90221 310 639-4321 ext. 55037 [email protected] Number of Students: 22,500 Enrollment Number of Years Using CW's Services: 9 (Beginning in2009-10)


18


REFERENCES, CONT'D

LIST OTHER GOVERNMENTAL AGENCY AUDITS

In addition to K-12 audits, CW conducts audits of Proposition 39 bonds, Proposition 51 State School Facilities Grants, and Joint Powers Authorities. We also audit over 50 nonprofit charter audits annually. Below is a sampling of our other governmental agency audits. All of these audits were conducted within the last three years by our offices in Los Angeles, San Diego, and the San Francisco Bay Area.

◄ CHRISTY WHITE

Sample of Recent Bond Audits

Conducted by CWA

Alameda USO

Alhambra USO

El Segundo USO

Escondido JUHSD

Grossmont UHSD

La Mesa-Spring Valley ESD

Oceanside USO

Orland USO

Palo Alto USO

Pittsburg USO

Redondo Beach USO

San Diego USO

Santa Maria JUHD

South Pasadena USO

West Contra Costa USO

Sample of Recent JPA Audits

Conducted by CWA

Alameda County Schools Insurance Group

California Statewide Delinquent Tax JPA

San Joaquin Schools Insurance Group CPA

Santa Clarita Valley School Food Services JPA

19


◄ CHRISTY WHITE

IV. CHRISTY WHITE'S SCOPE OF SERVICES


UNDERSTANDING OF THE WORK To BE PERFORMED

The scope of auditing services provided includes the Annual Financial Statements of PVPUSD, a Single Audit under 0MB Uniform Grant Guidance, and Compliance with State Audit Requirements for the fiscal year ending June 30, 2020 through 2022, with options to extend through 2024.

The purpose of the financial and performance audits is to render the following opinions and reports:

COMPREHENSIVE FINANCIAL STATEMENT AUDIT

► Auditor's Opinion on the Comprehensive Financial Statements► Auditor's Report on Internal Controls► Auditor's Report on State Compliance Requirements► Auditor's Report on Federal Compliance Requirements► Supplemental Information► Auditor's Report on Supplemental Information► Current Year Findings and Recommendations► Status Report on Prior-Year's Findings and Recommendations

By following the professional standards prescribed by Generally Accepted Auditing Standards (GAAS)

and Government Auditing Standards, we are confident that we are meeting our professional standards for the industry. We will conduct the audit to meet procedures required of:

► K-12 Audit Guide, as published by the State Controller's Office► Government Auditing Standards, including Performance Audit Standards for the bond audit► 0MB Uniform Grant Guidance and the Compliance Supplements► Other guides as required by the federal and state agencies

MEASURES M AND PV - FINANCIAL AND PERFORMANCE AUDIT PROCEDURES

CW will conduct the financial and performance of the District's Measure M Parcel Tax and Measure PV Bonds. The audits will be conducted in accordance with Generally Accepted Government Auditing Standards and the requirements of Proposition 39, which amended the California Constitution and related enabling legislation, AB 1908 (Chapter 44, Statutes of 2000), contained in the Education Code.

Bond and Parcel Tax Financial Audits

The financial audits will comprise an audit of the proceeds and expenditure of the parcel tax revenues and bond measure issuances, including the balance sheet as of June 30 for each fiscal year. Each measure will be audited separately, in compliance with the law. The financial audit will be conducted in accordance with Government Auditing Standards and include tests of compliance with applicable laws and regulations.


20


UNDERSTANDING OF THE WORK To BE PERFORMED, CONT'D

Bond and Parcel Tax Compliance and Performance Audits

The compliance and performance audits must at a minimum include for the bond an audit of expenditures to determine in accordance with CALIFORNIA CONSTITUTION ARTICLE 13A,"that the

funds have been expended only on the specific projects listed" and for the parcel tax compliance with ballot language. Salary transactions charged would be audited to ensure support of each applicable measure.

Specific Proposition 39 Bond Audit Procedures

Our financial bond audit for PVPUSD will include an opinion on each individual bond measures, the statements of financial position and the statements of changes.

Our planned bond performance audit procedures for PVPUSD will include, but may not be limited, to the following steps:

1. Internal Control Documentation (includes approvals, compliance, project expenditure tracking)

2. Planning and Minutes Reviewa. Fraud risk assessment and inquiriesb. Review of applicable legal opinions and board policies on the use of bond funds

c. Bond oversight committee minutes review and organization

d. Interviews with key administrators and staff3. Bond lssuance

a. Proper recording of bond issuance in accounting recordsb. Appropriate deposit of bond proceeds and allocation of investment income to bond fund

4. Substantiation of Expenditures - from a list of expenditures paid by project we:a. Examine invoices, purchase orders and contractsb. Test allowability and compliance with legal requirements

c. Test that expenditures are described in budget and facilities planning documentd. Evaluation of the allowability of any bond funds used for routine maintenancee. Evaluate use of funds used for charters, related to equity issues in Proposition 39

f. Test proper account coding

g. Tests of salary expendituresh. Tests of central office or overhead expenditures

5. Test of Professional Services:

a. Consistency with board policiesb. Proper approvals and payment package

6. Test of Contracts and Bid Requirements - from a list of contracts we:a. Examine bid documents and contractor selection methods for compliance with the Public

Contract Code and best practices for the procurement of materials and services.b. Compare total expenditures to total contractc. Examine change orders for approvals and legal requirementsd. Examine bid security and insurance

e. Consider fraud risk assessment and incorporate in audit tests

◄ CHRISTY WHITE

21




Specific Proposition 39 Bond Audit Procedures, Cont'd

7. Facilities Inspections (i.e.; site walks to verify project expenditures were made)8. Summarize Results of Audits, preparing:

a. Audit opinionsb. Supplemental schedules ( expenditures by project, a budget to actual comparison)c. Findings and recommendations

9. Meetings with ICOC, Audit and Finance Committee and Governing Boarda. Pre-audit Planningb. Review of draft and final reportsc. Formal presentation to the ICOC and board

Note: Additional scope items could result in additional fees

MANAGEMENT DISCUSSIONS AND LETTERS

Christy White, Inc. (CW) believes the purpose of a quality audit is to provide management with feedback on the effectiveness of the internal control structure, including the data processing systems. We will report all reportable conditions and discuss potential audit findings, observed good fiscal practices, and then recommend ways to enhance the overall effectiveness and efficiency of the organization as a whole.

We will issue our final management letter after thoroughly discussing each finding with management and incorporating the district's response. The audit findings will meet Government Auditing Standards and standards established by the State Controller's Office.


22


APPROACH TO THE AUDITS

CW has long taken a risk-based audit approach in our audits of LEAs for audit effectiveness and efficiency. We will perform our Audit Risk Assessment to include, at a minimum:

► Overall Internal control structure; precisely controls over electronic data processing systems, cashcollections, cash disbursements, maintenance and operations and segregation of duties

► Compliance with Education Code, State Compliance and Federal Compliance (specifically, majorprograms)

► Capitalization and depreciation of assets, plus construction in progress

For each engagement performed, we conduct a thorough Understanding of Internal Control Systems, assess control risk, and suggest improvements to our clients. CW is well versed in the Risk-based Assessment Standards and will incorporate these requirements into our audit programs.

Areas of Internal Control typically evaluated for our school district clients include:

► Cash receipting (e.g., transportation fees, facilities use fees, childcare program fees, adultschool fees, developer fees, donations, federal and state remittances)

► Purchasing, warehousing, and accounts payable► Personnel requisitions/terminations and payroll processing► Cafeteria: meal tracking, reimbursements, sales, purchasing, inventory► Associated Student Body Accounts: cash receipt and disbursements, student store inventory► Construction accounting: bid procedures, change orders, project accounting► Information systems security and backup

OUR APPROACH TO FRAUD RISK AND TESTING

CW plans audit procedures to ensure that the financial statements and compliance areas are materially free of errors and irregularities (i.e., fraud). In doing this, we consider the audit risk of each significant transaction and group of transactions and design tests to ensure the transactions are free of material errors and irregularities. Our procedures meet the fraud risk and testing requirements of the clarified Statements on Auditing Standards (SAS).

If fraud is suspected or detected in the preparation of financial statements or the misappropriation of assets, CW is experienced to bring the matter to the attention of the appropriate level in the organization. You can then take prompt action and prevent further instances from occurring as quickly as possible. We are also skilled in fraud investigations should the need arise.


23


APPROACH To THE AUDITS, CONT'D


PLANNING AND EXIT CONFERENCE MEETINGS

CW works closely with district management at multiple stages during the audit cycle. We will organize both group and one-on-one meetings with individuals such as the Assistant Superintendent of Business, the Director of Fiscal Services, the Superintendent, and a governing board representative.

► Audit Planning Meeting: During our planning phase, we discuss our proposed audit timelines,deliverables, and ask for input on areas deemed "new or high risk."

► Interim Progress Report: Mid-cycle, we provide a progress report and discuss preliminary auditresults and reportable conditions based on work performed during our internal audit stage. At thisjuncture, we also report back on corrective actions taken by the district on prior year findings.

► Exit Conferences: After fieldwork, both interim and year-end, we will meet with the businessmanager to discuss the results of our audit work and preliminary findings, if any. We do not wantyou to experience "audit surprises." Timely communication is the key to a surprise free audit.

► Review of Draft Audit Reports: Upon the conclusion of the audit, we meet with the committee toreview the draft, our findings, and district management's response.

► We are also available to meet with you on an ad hoc basis if an issue or question arises.

SIX STAGE AUDIT PLAN

Being a leading CPA firm in the LEA industry, we have experience working with State, and Federal agencies in the development of the K-12 audit guide, client resolution of findings, researching laws and regulations and aiding on sensitive client situations further elaborate on our Audit Project Plan, below are the five stages of the audit process

o Stage 1 - Planning and Assessmento Stage 2 - Sites Testing (Attendance and ASB Site Visits)o Stage 3- Test of Controls, Data Processing Review, State Compliance, Federal Complianceo Stage 4 - Year-end fieldwork, Financial Statement Substantive Testingo Stage 5 - GASB 34 Entries, Reporting, and Follow-Upo Stage 6 - Audit Committee or Governing Board Presentation

Stage 1 - Planning and Assessment

We will meet with District personnel to discuss our plan to commence the audit. We hold entrance conference(s) with representatives from the Board, Superintendent, Business/Finance office, and other department heads to discuss risk, concerns, expectations, and audit protocol, such as:

► Reviewing and updating our understanding of the District► Identification of critical audit areas, plus changes to Federal and State Compliance► Performing preliminary risk assessments► Establishing an audit timeline► Compiling data request lists► Establishing agreed-upon deadlines


24



SIX STAGE AUDIT PLAN, CONT'D

Stage 1 - Planning and Assessment, Cont'd

CW plans audit procedures to ensure that the financial statements and compliance areas are materially free of errors and irregularities (i.e., fraud). In doing this, we consider the audit risk of each significant account (e.g., cash, capital assets, accounts payable and debt) and transaction group (e.g., payroll, cash disbursements, and cash receipts). Typical areas of audit risk in a school district environment include, but are not limited to:

Typical Areas of Higher Audit Risk

in a School District Environment

___ H_i_ri_ng Rractices and payfioll Procurement and accounts payable

Cash collect:-,.io:....n....:..s ___ __ Inventories

Student body funds __ _

Federal and state compliance

____ C_o_n_st_ruction programs __

Upon assessing audit risk, we then design audit tests to meet the overall objective that the financial statements and compliance areas are free of material errors and irregularities, under the clarified Statements on Auditing Standards (SAS).

Stage 2 - Sites Testing (Attendance and ASB Site Visits)

We will select a representative sample of school sites to test attendance, as required by the K-12 audit guide (i.e., 20% or more). We will make inquiries and perform representative sample tests of associated student body accounting procedures. During this stage, we will need to meet with the Attendance/Office Clerk and ASB bookkeepers for the sites selected. We will work with the District to schedule workable dates and times.

Stage 3 & 4- Test of Controls, State Compliance, Federal Compliance & Year-end fieldwork, Financial Statement Substantive Testing

CW will gain an understanding of the internal control structure of the District for financial accounting and compliance over federal and state programs. As required in a Single Audit, we will test controls to achieve a low level of control risk over major federal programs. We also evaluate electronic data, including general and application controls over financial reporting and compliance with laws and regulations.

We develop our substantive testing by utilizing the results of our internal control testing and risk assessments. As in all stages of the audit, we will be in communication with the District to permit timely resolution of any issues found. We will hold an exit conference with the District to summarize the results of our fieldwork and review significant findings.


25



SIX STAGE AUDIT PLAN, CONT'D

Stage 5 - GASB 34 Entries, Reporting, and Follow-Up

CW will prepare the GASB 34 entries and GASB 75 OPEB (if applicable) and GASB 68 Net Pension Liability calculations. Reports to management will include written reports, and discussions will be held with management and the Audit and Finance Committee.

Stage 6 - Audit Committee or Governing Board Presentation

We are available, at no extra charge, to discuss and present the audit results to your audit committee or governing board.

YEAR-ROUND GASB STATEMENT IMPLEMENTATION AND ON-GOING ASSISTANCE

The partners at CW are thoroughly knowledgeable about GASB standards. CW has assisted all of our school district audit clients, without extra charges, with GASB implementation and on an on-going basis by, for example:

► GASB 34, Financial Reporting:

o Providing training on GASB 34 state softwareo Providing training on conversion entries and GASB 34 reportso Consulting on the management of fixed assets and depreciation scheduleso Providing sample Management Discussion and Analysis reports

► GASB 54, Fund Balance Reporting and Gov't Fund Types

o Training on new terminology for fund balance componentso Advising on what to do with funds that no longer meet the definition of "special revenue"

such as Fund #14, Deferred Maintenance, and Fund #17, Special Reserve for Other ThanCapital Outlay

► GASB 69, Accounting for Pensions

o Training of CBOs at numerous county office meetings across the Stateo Advising on implementation dates and actuarial reporting periodso Assistant with the fund balance restatement, conversion entries, and financial statement

reporting► GASB 7 4, Financial Reporting of Other Postemployment Benefits

o Training of CBOs at numerous county office meetings across the Stateo Advising on implementation dates and actuarial reporting periodso Assistant with the fund balance restatement, conversion entries, and financial statement

reporting► GASB 84, Fiduciary Activites (Effective Fiscal Year 2019-20)

o Advising on how student body funds reporting in the District's financial statementso Assistance in financial reporting changes

► GASB 87, Leases (Effective Fiscal Year 2020-21)

o Consulting on changes in accounting for leaseso Support in financial reporting changes

◄ CHRISTY WHITE




LEVEL AND NATURE OF SUPPORT REQUIRED

We conduct our audit through a combination of off-site and on-site work. We are entirely paperless and have a client portal for ease of document transmission. As such, we can make sample selections in

advance of our fieldwork and conduct specific audit tests right from our office. During the days of on-site testing, we request our clients provide sufficient office space close to the accounting department and access to office equipment (e.g. copiers, phones, and scanners). We would also ask that the accounting staff be generally available to answer questions and pull sampled documents throughout the course of the audit.

SECURED PORTAL TO UPLOAD YOUR RECORDS WITH EASE

Christy White, Inc. uses a secure portal for seamless document-request coordination. Using the portal means all our requests are in one place, accessible by everyone assigned, and updated in real-time. Some of the key elements are summarized below:

□

► Portal Dashboard: The dashboard provides a real-time snapshot of the audit progress by indicatingthe number of outstanding, fulfilled, returned, and accepted items in a color-coded and easy tounderstand interface

► Security: Our portal boasts state of the art security in which all data is stored and transferred with

AES 256-bit encryption and servers are housed in SSAE16 Type II SOC1, SOC2 data centers withdaily fail-safe backups

► Drag and Drop Functionality: To upload documents to the portal, drag and drop the file(s) fromyour computer to the requested item in the portal at which time the status will be automaticallychanged from outstanding to fulfilled

► Email Notifications: Receive summary email notifications based on your timing preference ( ex.daily, weekly, morning, afternoon, etc.), which provides activity updates for the engagement (ex.when files are uploaded/downloaded, or the status of an item has been changed)

REQUEST SUMMARY Deadline : 06/30/2018

fgJ Outstanding I 0%

K:l Fulfilled: HJ% Total Requests. 38

lii] 10

Accepted : 30 Returned :O Returned · 0% 96

lei] Accepted : 80% Outstanding: 4 Fulfilled :4

■ ■ ••••• • ■ ■ General Payroll Ca.sh Re... Cash... Caf ... State Compliance Fed... Asso... Permanent Fite


27


TIMING AND DETAILED WORK PLANS

SCHEDULE OF AUDIT WORK

The following is an estimate of the audit work to be conducted each month. The final schedule would be arranged based on the planning meeting that CW holds with you and your stakeholders.

Month Proposed Work Percentage of

Work Done

February - March Audit planning, meetings with management and governing board

2% representative

February - April Attendance and ASB site visits and tests 15% April- June Tests of internal controls, state and

federal compliance testing 30% September- Early Year-end fieldwork, district, bond and October parcel tax audits 40% End of October, Final no Reports drafted, reviewed, and finalized 12% Later than Dec. 10th January Audit Committee or Governing Board .5%

presentation ( optional} December - January Federal clearinghouse reports prepared

.5% and filed

Total 100%

Before each phase of the audit, we will discuss with you the upcoming work, provide weekly progress reports and conduct an exit conference. The exit conference will provide you with the preliminary results of the recent work, recommendations, and list any outstanding audit items.

Estimated Audit Hours - District Audit

Estimated Estimated Hours of Hours of

Audit Work S!Sment Staff Level Assiined Completion Audit Work S�ment Staff Level Assi2ned Completion

Planning Federal Compliance Testing Planning Partner/Director 6 Internal control and major program testing Supervisor/Senior 14

Supervision and Quality Control Review Partner/Director 8 Substantive Testing Fraud Risk Assessment All Levels 3 Accounts Payable Supervsior/Senior/Staff 10

Internal Controls Supervisor/Senior 16 Accounts Receivable Supervsior/Senior/Staff 6

Meetings Cash and Investments Supervsior/Senior/Staff 4

Entrance/Exit Conference/Board 24 Revenues Supervsior/Senior/Staff 12

Transaction Testing Capital Assets Partner/Director 10

Cash Disbursements Supervsior/Senior/Staff 12 Long-Term Debt Partner/Director 12

Payroll Supervsior/Senior/Staff 12 Expenditures Supervsior/Senior/Staff 7

Cash Receipts Supervsior/Senior/Staff 10 Student Body Funds Senior/Staff 24

Journal Entries Supervsior/Senior/Staff 2 Report Preparation and Review State Compliance Testing Audit Reports, Review and Opinions Partner/Director 32

Attendance and Other Compliance Areas Staff 32 Clerical Admin 12

Cont'd next col. Total Estimated District Audit Hours 268


28


TIMING AND DETAILED WORK PLANS, CONT'D

DETAILED WORK PLAN AND HOURS

A detailed work plan of estimated hours by significant audit area is shown:

Estimated Audit Hours - Measure PV Bond Audit

Estimated Hours of

Estimated Hours of

Audit Work Segment Staff Level Assigned Completion Audit Work Segment Staff Level Assigned Completion

Planning Planning

Supervision and Quality Control Review

Fraud Risk Assessment

Internal Controls

Meetings Entrance/Exit Conference/CCC/Board

Financial Audit Assets

Liabilities

Revenues/Expenditures

Audit Work Segment

Planning Planning

Supervision and Quality Control Review

Fraud Risk Assessment

Internal Controls

Meetings Entrance/Exit Conference/CCC/Board

◄ CHRISTY WHITE

Partner/Director 2

Partner/Director 4

All Levels 2

Supervisor/Senior 8

6

Supervsior/Senior/Staff 3



Cont'd next col.

Perfonnance Audit Expenditure Testing

Bid and Contract Testing

Site Walks

Compliance with Applicable Laws

Report Preparation and Review Audit Reports, Review and Opinions

Clerical

Total Estimated Bond Audit Hours

Supervisor/Senior

Supervsior/Senior/Staff

Supervsior/SeniorlStaff


Partner/Director

Admin

23

6

6

4

12

4

90

Estimated Audit Hours - Measure M Parcel Tax Audit

Staff Level Assigned

Partner/Director

Partner/Director

All Levels

Supervisor/Senior

Estimated Hours of

Completion

2

2

1

2

3

Cont'd next col.

Audit Work Segment Financial Audit

Assets

Liabilities

Revenues/Expenditures

Compliance Audit Expenditure Testing

Report Preparation and Review Audit Reports, Review and Opinions

Clerical

Staff Level Assigned

Supervsior/SeniorlStaff



Supervisor/Senior

Partner/Director

Admin

Estimated Hours of

Completion

2

3

2

16

10

4

Total Estimated Parcel Tax Audit Hours 40


29

◄ CHRISTY WHITE

V. REQUIRED FORMS {EXHIBIT A)

EXHIBIT A

PURCHASE AGREEMENT

Upon notification of selection and Board Approval, the undersigned hereby promises and agrees to furnish all articles or services within the dates specified, in the manner and form and at the prices herein stated in strict accordance with the advertisement, specifications, proposals and general conditions all which are made a part of the purchase agreement.

Name under which business is conducted Christy White, Inc.------------------------

Business Street Address_3_48_o_li_ve_S t_r _e_et ______________ Tel: 619-270-8222

San Diego Cali fornia 92103

City State Zip Code

IF SOLE OWNER, sign here: I sign as sole owner of the business named above.

IF PARTNERSHIP, sign here: The undersigned certify that we are partners in the business named above and that we sign this purchase agreement with full authority so to do. (One (1) or more partners sign)

IF CORPORATION, execute here: The undersigned certify that they sign this purchase agreement with full and proper authorization so to do.

Corporate Name Christy White, Inc.

Signed ��1 Title_P_re_s_id_e_n_t _________ _

Signed __________________ Title _____________ _

Incorporated under the laws of the State of California --------------------

30

CERTIFICATION OF DISCLOSURES

Submission of the complete and accurate Certification of Disclosures is a requirement for consideration.

1. Provide a disclosure of any and all relationships with current District employees and/or Board members that could

be determined to be a conflict of interest for this RFP.

none

2. Disclosure of any finder's fees, fee splitting, payments to consultants, or other contractual arrangements of the

firm's that could present a real or perceived conflict of interest.

none

3. Disclosure of all litigation involving your firm in the last five (S) years.

none

Information Above Completed By (Signature):

Name:

Position: President

Date: 1/31/2020

Above Information Reviewed and Certified to be True By (Signature):

(Must be an Owner, Managing Partner, or Chief Executive of the Firm)

Name: Christy White

Position: President

Date: 1/31/2020

31

CONTRACTOR REPRESENTATION AND CERT/FICA TION

The undersigned hereby acknowledges and affirms that:

• He/she is a duly authorized agent of the Contractor with the authority to submit a Proposal on behalf of theContractor (corporate or other authorization confirmation may be requested prior to final contract execution}.

• He/she has read the complete RFP documents and all amendments issued pursuant thereto.

The Proposal complies with State conflict of interest laws. The Contractor certifies that no employee of its firmhas discussed, or compared the Proposal with any other Contractor or District employee, and has not colludedwith any other Contractor or District employee.

• If the Contractor's Proposal is accepted by the District, the Contractor will enter into a contract with the Districtto provide the Services, Systems and Equipment described by the Proposal on the terms mutually acceptable tothe District and the Contractor.

• The District reserves the right to reject any or all proposals.

I hereby certify that I am submitting the attached Proposal on behalf of [Specific Entity Submitting Proposal].

I understand that, by virtue of executing and returning this required response form with the Proposal, I furthercertify, that the Contractor understands and does not dispute any of the contents of the proposal requirements(except as may be noted in the response}.

Contractor Name: __ c_h_ri_st_v_w_h_it _e_, _ln_c_. --------------------------

Address: 348 Olive Street, San Diego, CA 92103

Telephone: 619-270-8222

FAX: 619-260-9085

E-Mail: [email protected]

Manual signature of Authorized Agent

Printed Name and Title of Authorized Agent:

Christy White, President

NOTE: If Joint Venture, each member of the joint venture must provide a completed certificate form.

32

NONCOLLUSION DECLARATION

TO BE EXECUTED BY CONTRACTOR AND SUBMITTED WITH PROPOSAL (Public Contract Code section 7106) The undersigned declares:

1 am the President of Christy White, Inc.--------------

pro po s a I. , the party making the foregoing

The proposal is not made in the interest of, or on behalf of, any undisclosed person, partnership, company, association, organization, or corporation. The proposal is genuine and not collusive or sham. The Contractor has not directly or indirectly induced or solicited any other Contractor to put in a false or sham proposal. The Contractor has not directly or indirectly colluded, conspired, connived, or agreed with any Contractor or anyone else to put in a sham proposal, or to refrain from responding. The Contractor has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the proposal price of the Contractor or any other Contractor, or to fix any overhead, profit, or cost element of the proposal price, or of that of any other Contractor. All statements contained in the proposal are true. The Contractor has not, directly or indirectly, submitted his or her proposal price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, to any corporation, partnership, company, association, organization, proposal depository, or to any member or agent thereof, to effectuate a collusive or sham proposal, and has not paid, and will not pay, any person or entity for such purpose. Any person executing this declaration on behalf of a Contractor that is a corporation, partnership, joint venture, limited liability company, limited liability partnership, or any other entity, hereby represents that he or she has full power to execute, and does execute, this declaration on behalf of the Contractor.

I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct and that this declaration is executed on Jan. 31, 2020 [date], at

San Diego [city], CA [state].

33

Christy White

Print Name

CERTIFICATION OF PRIMARY PARTICIPANT REGARDING DEBARMENT, SUSPENSION, AND

OTHER RESPONSIBILITY MATTERS

The President Christy White, Inc. (title) of ____________ (Contractor/Firm Name)

Certifies to the best of its knowledge and belief that it and its principals:

1. Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily

excluded from covered transactions by any federal department or agency;

2. Have not within a three-year period preceding this proposal been convicted of or had a civil judgment

rendered against them for commission of fraud or a criminal offense in connection with obtaining,

attempting to obtain, or performing a public (federal, state or local) transaction or contract under a

public transaction; violation of federal or state antitrust statutes or commission of embezzlement,

theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving

stolen property;

3. Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity

(federal, state, or local), with commission of any of the offenses enumerated in paragraph (2) of this

certification; and

4. Have not within a three-year period preceding this proposal had one (1) or more public transactions

(federal, state or local) terminated for cause or default.

If unable to certify to any of the statements in this certification, the participant shall attach an

expiration to this certification.

I HEREBY CERTIFY OR AFFIRM THE TRUTHFULNESS AND ACCURACY OF THE CONTENTS OF THE

STATEMENTS SUBMITTED ON OR WITH THIS CERTIFICATION AND UNDERSTANDS THAT THE

PROVISIONS OF 31 U.S.C. SECTIONS 3801 ET SEQ. ARE APPLICABLE THERETO.

Christy White, Inc. Christy White lnc./Christy White

THE PRIMARY PARTICIPANT Firm Name/Principal

��atSignature and Title of Authorized Official

January 31, 2020

Date

34

CERTIFICATION OF RESTRICTIONS ON LOBBYING

1, __ c_h_r_is_ty_W_h_it_e _________________ _, hereby certify on behalf (name of offerer) of

___ c_h_ri_st_y_W_h_it _e_, _,n_c_. ____________________________ that: (Firmname)

1. No Federal appropriated funds have been paid, by or on behalf of the undersigned, to any person for influencingor attempting to influence an officer of employee of any agency, a Member of Congress, an officer or employee ofCongress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, themaking of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and theextension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperativeagreement.

2. If any funds, other than Federal appropriated funds, have been paid or will be paid to any person for influencingor attempting to Influence an officer or employee of any agency, a Member of Congress, an officer or employee ofCongress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, orcooperative agreement, the undersigned shall complete and submit the attached, Standard Form-LLL, "Disclosure ofLobbying Activities", in accordance with its instructions.

3. The undersigned shall require that the language of this certification be included in all subcontracts, and that allsubcontractors shall certify and disclose accordingly.

This certification is a material representation of fact upon which reliance is placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to civil penalty of not less than $10,000 and not more than $100,000 for each such failure.

Executed this __ 3_1

_st _____ day of January

By � u�:Cl:d(Signature of authorized officiai?

President

(Title of authorized official)

35

,20�

◄ CHRISTY WHITE

VI. ACKNOWLEDGEMENT OF ADDENDA

ACKNOWLEDGEMENT OF AMENDMENTS TO RFP

CONTRACTOR HEREBY ACKNOWLEDGES RECEIPT OF ANY AND ALL AMENDMENTS TO THE RFP.

If Contractor has no knowledge of any amendments to the RFP having been issued to, or received by, Contractor, please check following box:�

Amendments

Amendment No. Date Published

Date: Jan. 31, 2020

Date Received

Name and Title of Authorized Agent: _ch_r _is_t_v_w_h_i_te_,_P_re_ s_id_e_n_t _________________ _

Name of Contractor: Chris tY White, Inc.-----------------------

36

◄ CHRISTY WHITE

VII. RFP PRICE FORM

RFP Price Form

Submitted herewith is our proposal to perform the annual district audit report and the Measure M

performance audit report for the Board of Trustees of Palos Verdes Peninsula Unified School District

for the school years 2019-2020 through 2021-2022 with an option to extend for two years further.

We propose to conduct the audit and submit the audit report in compliance with the instructions

prepared by the Audits Division, Sate Controller's Office, State of California, in their publication,

"Standards & Procedures for Audits of California K-12 Local Educational Agencies."

FEES

It should be noted that the State requires the District to withhold 10% of the audit fees. The 10% will

be released after the District receives a letter from the State directing the District to do so.

FINANCIAL CONSIDERATION

The hourly rates on which the auditing services proposed are based and upon which any early

termination billings would be based are as follows:

Partner $210 Junior Account $110

Audit Manager $160 Clerical $65

Senior Accountant $130 Other: Supervisor $145

The proposal/bid should contain a maximum fee to be charged for the annual district audit report and

the Measure M performance audit, including out-of-pocket expenses. The proposal should include a

maximum fee for each year with an option to extend the contract for two years as illustrated below:

BASIC AUDIT 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024

3 Year Engagement $37,215 $38,331 $39,481 -

3 Year with 1 Year Extension $37,215 $38,331 $39,481 $40,665

3 Year with 2 Year Extension $37,215 $38,331 $39,481 $40,665 $41,886

The Palos Verdes Peninsula USD Board has approved a Bond Measure for Classroom Safety, Repair

and Construction, known as Measure PV. Please provide a separate fee to be charged for the annual

Measure PV performance audit, including out-of-pocket expenses. The proposal should include a

maximum fee for each year with an option to extend the contract for two years as illustrated below:

Measure PV AUDIT 2019-2020

3 Year Engagement $11,840

3 Year with 1 Year Extension $11,840

3 Year with 2 Year Extension $11,840

MEASURE M PARCEL TAX AUDIT $5,060

TOTAL - ALL AUDITS $54,115

2020-2021

$12,195

$12,195

$12,195

$5,212

$55,738

37

2021-2022

$12,562

$12,562

$12,562

$5,368

$57,412

2022-2023

$12,939

$12,939

$5,529

$59,134

2023-2024

$13,327

$5,695

$60,908

Throughout the year, the District requires additional services from the accounting/audit firm such ashaving auditors accessible to the District by providing telephone and written services for such purposes as answering accounting questions of unusual nature, answering state or federal agencieswho might question some areas or comments contained in the audit report, and similar problems.These services shall be provided at no additional fee during the tenure of the contract.

In the event that circumstances disclosed by the auditor indicate that more detailed verification isrequired in addition to that which would be sufficient under ordinary circumstances, the auditor agrees to notify the District in writing of all facts relative to extraordinary circumstances, together with a written estimate of the additional cost of work and services thereof. No claims of the auditorfor extra work or services shall be allowed or paid without such written consent and approval of theDistrict first having been so obtained before such extra work and services reentered upon orundertaken.

31 January Submitted this __ st ___ day of _______ _, 2020

Name of Firm: Christy White, Inc.

By: � • c_.,Ji e'4;Auth�

Title: President

Typed or Printed Name: Christy White, CPA

38

◄ CHRISTY WHITE

ADDITIONAL COMMENTS AND ASSURANCES

REGARDING CHRISTY WHITE, INC.'S SERVICES


ADDITIONAL INFORMATION AND ASSURANCES

REGARDING CHRISTY WHITE, INC.'S SERVICES

A Full-Service K-12 Audit and Consulting Firm

We are always available without extra charge to field technical questions. In addition to our exemplary auditing services, we provide a full range of services to the K-12 community. Christy White and our firm partners are here to help should a specialized audit or business advisory need arise. Here are some recent examples of how we have helped our LEA clients!

Conducted a fraud investigation over missing high school ASS funds that led to the conviction of the perpetrator!

4 Performed an in-depth forensic audit of a large charter school's finances, as part of their district renewal process Prepared an attendance accounting manual for approval by the California Department of Education. A related Digital Signature Audit of teachers' on line attendance resulted in savings of countless hours and costs of printing and manual signature gathering from teachers. Trained ASB staff and updated the district's ASS accounting manual that now standardizes procedures district-wide. Conducted an efficiency study to look at the duties and organization of the business department staff. Reallocation of district resources to address understaffing in essential functions resulted. Assisted districts achieve Fiscal Independence from their county offices of education. The school districts were able to drop tedious and duplicative tasks over reconciling between two general ledger systems, and warrant processing was made more efficient. Conducted an internal risk assessment of school district control structures to identify areas for in-depth audit projects. This assessment covered all business and operations departments. Provided accounting assistance in the drafting of financial statements and preparation of GASB 34 entries, plus help with bond refinancing entries as part of our audit services. We provided these services at "no extra costs" to audit clients. Conducted school district unification and territory transfer feasibility studies. A specialty area of CW President Christy White, she has conducted dozens of these studies on behalf of County Committee on School District Organization throughout the State.

� Reviewed in-depth the bond program expenditures spanning multiple years and projects, and assuring the district's community that the bond funds were properly spent. Conducted Proposition 51 School Facilities Program audits, a new requirement starting in 2019.

Audit Report Submission Record

Christy White, Inc. has among the highest initial report acceptance rates compared to other CPA Firms, with 100% of reports ultimately approved. Rarely is a report submitted after the December 15th due date and then only with notification and approval by the district/charter's county office of education.

✓ In 2016-17, for example, two clients requested an extension due to extraordinary circumstancesrelated to their operations. The school district extensions were granted, and the audit reportswere submitted within the approved extension periods.


39



REGARDING CHRISTY WHITE, INC.'S SERVICES, CONT'D

Our Client Commitment

The partners at Christy White, Inc. (CW) are committed to maintaining an active role in all aspects of the audit. We understand how frustrating it can be to deal with someone that doesn't understand your business and will take every measure to prevent that from occurring.

Our staff is highly trained to understand your unique business, and they are instructed to consult with the partners on all aspects of the audit. We believe in a consistent approach to the audit, so we try as much as possible to keep an auditing team together. The team includes two partners, a director, a supervisor, and experienced support staff. Your audit team will have a thorough understanding of your school district's individual needs.

CW audits governmental entities year-round. Our staff receives a minimum of 80 hours of continuing education annually in governmental accounting and auditing. We have the capacity to meet all of the

District's deadlines and would encourage you to ask our references about their experience.

Client Testimonials

"Working with Christy White, Inc., the past few years has been an extremely beneficial experience. SJCOE is charged

with the responsible use and accountability of public funds, and Christy White, Inc. 's commitment to providing us with

guidance and solutions has ensured that our office lives up to our stakeholders' expectations." - Aaron Heinz, Accounting Coordinator

"Oceanside Unified has had an excellent relationship with Christy White & Associates for years ... the staff are all great

to work with!" - Tammy Patten, Accountant Fiscal Services

"We have been very satisfied with the audit and professional services provided by Christy White & Associates. The

audit work is well planned and staffed with experienced and courteous professionals. I especially appreciate the annual K12 audit guide update that they present to the school district business officials in our county." - Bill Clark,

Associate Superintendent, Business and Administrative Services, Contra Costa County Office of Education.

Mission: Christy White, Inc. 's promise to our clients is a worthwhile business relationship with responsive, trustworthy advisors and timely delivery of quality assurance, accounting, and consulting services.

Values: To carry out our Mission of providing high-quality customer care with professional integrity, Christy White, Inc. follows these guiding principles:

• Provide clients with timely response and cost-conscious service• Preserve integrity via highly-skilled, well-trained staff and a commitment to the ethical practices and

standards of our profession• Deliver unparalleled quality by focusing on the client need

◄ CHRISTY WHITE




REGARDING CHRISTY WHITE, INC.'S SERVICES, CONT'D

Christy White, Inc. (CW) is a professional accountancy corporation, incorporated in the State of California. CW is licensed by the State Board of Accountancy, as Christy White Associates, Inc. We are a majority women-owned firm. The California State Controller's Office CPA Directory lists Christy White as an eligible CPA firm that conducts LEA audits.

✓ CW meets the independence standards of the most recent edition of the GOA GovernmentAuditing Standards

✓ CW is an equal opportunity employer. We do not discriminate based on race, ethnicity, age, orreligion. We comply with the Civil Rights Act of 1964, the State Fair Employment Practice Act, andall other applicable federal and state laws and regulations relating to equal opportunity employment,including Executive Order No. 11246 of September 24, 1965.

✓ CW has errors and omissions insurance and will indemnify and hold harmless the District fromand against all losses and claims in the execution of our work or the consequences of anynegligence or carelessness on our part. We are also fully insured with workers' compensation. Seeappendix for insurance certificates.

✓ CW provides all labor, materials, transportation, and services for the work described andspecified in our proposal.

✓ CW agrees to offer our bid for a period of sixty (60) days after opening.✓ No bill or claim for extra work or materials shall be allowed or paid unless the doing of such extra

work or the furnishing of such extra materials shall have been authorized in writing by the District.✓ CW shall indemnify and hold harmless the District from and against all losses and all claims,

demands, payments, suits, actions, recoveries, and judgments, or every nature and descriptionbrought or recovered by it, by reason of any act or omission, of the said proposer, his agents oremployees, in the execution of the work or consequences of any negligence or carelessnessregarding the same.

CW understands that the primary purpose of the audit as specified herein is to express an opinion on the financial statements that such an audit is subject to the inherent risk that errors or fraud may not be detected. If conditions are discovered which lead to the belief that material errors or fraud may exist, or if any other circumstances are encountered that require extended services, we will promptly advise the District. No extended services will be performed unless they are authorized by the District and the agreement covering the work to be done has been amended to reflect such extended services.

CW certifies that in accordance with auditing standards and other applicable guidelines and regulations, we will select the necessary procedures to test compliance and to disclose noncompliance with specified laws, regulations and contracts.

CW has a standing record of performing quality audits. Our clients and the State Controller's Office have accepted all of our audit reports. Additionally, we have not and are not involved in litigation, or any investigation by a state, federal, or professional agency.


41


SIGNATURE PAGE

Christy White, Inc. respectfully submits the enclosed proposal for auditing services to Palos Verdes Peninsula Unified School District. Our fees, shown in the attached Proposal Form, are all-inclusive and will not change unless the scope of the engagement changes significantly, in which case we will mutually agree to the scope changes and corresponding fees. We look forward to the opportunity to work with the Palos

Verdes Peninsula Unified School District. Please do not hesitate to contact us with any questions or to arrange an interview. Thank you!

Name of Accounting Firm: Christy White Inc.

Authorized By: �;a)

Name: Christy White, CPA

Title: President

Date: January 31, 2020

◄ CHRISTY WHITE


◄ CHRISTY WHITE

APPENDICES

◄ CHRISTY WHITE

INSURANCE CERTIFICATES

CAMICO

CAMICO MUTUAL INSURANCE COMPANY

DECLARATIONS

ACCOUNTANTS PROFESSIONAL LIABILITY INSURANCE POLICY

Policy Number: CAL108463-09

Effective Date:

Expiration Date:

Retroactive Date:

Item 1 - Named Insured:

Item 2 - Business Address:

Item 3 - Limits of Liability:

Item 4 - Deductibles:

Item 5 - Total Premium:

08/01/2019

08/01/2020

08/01/2010

at 12:01 A.M. Standard time at the address shown below

at 12:01 A.M. Standard time at the address shown below

Christy White Associates

348 Olive St

San Diego, CA 92103

$1,000,000

$3,000,000

$10,000

$28,913

Per Claim

Policy Aggregate

Per Claim Deductible

Item 6 - The policy consists of this Declarations page, and the following policy forms and endorsements:

PL-1000-A 07/14

PL-2001-A (CA) 07/14

PL-1007-A 07/14

PL-1034-A 07/14

PL-1049-A 07/2014

PL-1052-A 06/18

PL-1056-A 06/16

Accountants Professional Liability Insurance Policy

State Endorsement - California

Exclusion - Claims Following Insureds Suit for Fees

Excluded Entities

Privacy and Client Network Damage Endorsement

1 OOK Cyber CPA Endorsement

Multiple Claims and Related Acts, Errors and Omissions Amendment

PLEASE READ THESE DECLARATIONS, THE POLICY AND ENDORSEMENTS CAREFULLY.

CAMICO Mutual Insurance Company

Authorized Representative

PL-1001-A (rev. 06/13)

ACORD®

CERTIFICATE OF LIABILITY INSURANCE I DATE (MM/DD/YYYY)

� 09/03/2019 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(les) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).

PRODUCER CONTACT Michael FuscoNAME: Fusco & Orsini Insurance Services Inc. rA�g

Ntio. Extl: (858) 384-1506 1r&Nol: (800) 209-9298

5095 Murphy Canyon Road E-MAIL [email protected] ADDRESS: Suite 200 INSURER(S) AFFORDING COVERAGE NAIC# San Diego CA 92123 INSURER A: AMCO Ins. Co. 19100 INSURED INSURER B:

Christy White Accountancy Corporation INSURER C: 348 Olive St INSURER D:

INSURER E: San Diego CA 92103-6216 INSURER F:

COVERAGES CERTIFICATE NUMBER: 19-20 GUBA voe REVISION NUMBER:

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR ,�, POLICY EFF POLICY EXP LTR TYPE OF INSURANCE INSD WVD POLICY NUMBER IMM/DD/YYYYI IMM/DD/YYYYl LIMITS

X COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ 2,000,000 -

D CLAIMS-MADE [81 OCCUR UAMAl.:it: TO REN I c:u $

300,000 PREMISES (Ea occurrence) MED EXP (Any one person) $

5,000 -A ACP3009469965 08/29/2019 08/29/2020 PERSONAL & ADV INJURY $

2,000,000

GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ 4,000,000

f8I POLlcY □ i:r& □ LOC PRODUCTS - COMP/OP AGG $ 4,000,000

OTHER: $

AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ 2,000,000 (Ea accident)

-

ANY AUTO BODILY INJURY (Per person) $ -OWNED SCHEDULED ACP3009469965 08/29/2019 08/29/2020 A AUTOS ONLY AUTOS BODILY INJURY (Per accident) $

� HIRED

� NON-OWNED PROPERTY DAMAGE

$ AUTOS ONLY AUTOS ONLY (Per accident) $

UMBRELLA LIAB

H OCCUR EACH OCCURRENCE $

-

EXCESS LIAB CLAIMS-MADE AGGREGATE $ OED I I RETENTION $ $

WORKERS COMPENSATION I ��fTUTE I I OTH-AND EMPLOYERS' LIABILITY ER Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE

□ NIA E.L. EACH ACCIDENT $ OFFICER/MEMBER EXCLUDED? (Mandatory In NH) E.L. DISEASE - EA EMPLOYEE If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Addltlonal Remarks Schedule, may be attached if more space Is required) Verification of Coverage

CERTIFICATE HOLDER CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN

Verification of Coverage ACCORDANCE WITH THE POLICY PROVISIONS.

AUTHORIZED REPRESENTATIVE

. � -

I -

- --© 1988-2015ACORD CORPORATION. All rights reserved.

ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD

ACORD®

CERTIFICATE OF PROPERTY INSURANCE I DATE (MM/DD/YYYY)

� 09/03/2019 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

PRODUCER CONTACT Michael Fusco NAME: Fusco & Orsini Insurance Services Inc. r.ri8.N,;o. Extl: (858) 384-1506 I rffc No): (800) 209-9298 5095 Murphy Canyon Road Suite 200

E-MAIL [email protected] ADDRESS:

��g��:ID: 00008287 San Diego CA 92123 INSURER($) AFFORDING COVERAGE INSURED INSURER A: AMCO Ins. Co. Christy White Accountancy Corporation INSURER B: 348 Olive St INSURER C:

INSURER D: San Diego CA 92103-6216 INSURER E:

INSURER F: COVERAGES CERTIFICATE NUMBER: 19-20 Prop voe REVISION NUMBER: LOCATION OF PREMISES / DESCRIPTION OF PROPERTY (Attach ACORD 101, Additional Remarks Schedule, If more space Is required) Loe# 00001 Bldg# 00001: 348 Olive St San Diego CA 921036216

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

INSR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION COVERED PROPERTY LTR DATE (MM/DD/YYYY) DATE (MM/DD/YYYY)

� PROPERTY BUILDING $

NAIC# 19100

LIMITS

CAUSES OF LOSS DEDUCTIBLES � PERSONAL PROPERTY $

50,000 BASIC BUILDING BUSINESS INCOME

$ -BROAD CONTENTS EXTRA EXPENSE

$ -X SPECIAL RENTAL VALUE

$ -EARTHQUAKE BLANKET BUILDING

$ A ACP3009469965 08/29/2019 08/29/2020 -WIND BLANKET PERS PROP

$

FLOOD BLANKET BLDG & PP $ -

X Inflation $ -$

INLAND MARINE TYPE OF POLICY $

- ,___ CAUSES OF LOSS

$ ,___ NAMED PERILS POLICY NUMBER

$ - -

$

CRIME $

-

TYPE OF POLICY $ -

$

_J BOILER & MACHINERY/ EQUIPMENT BREAKDOWN -

$

$

-$

$

SPECIAL CONDITIONS / OTHER COVERAGES (ACORD 101, Addltlonal Remarks Schedule, may be attached If more space Is required) Verification of Coverage

CERTIFICATE HOLDER CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN

Verification of Coverage ACCORDANCE WITH THE POLICY PROVISIONS.


� .- -

© 1995-2015ACORD CORPORATION. All rights reserved. ACORD 24 (2016/03) The ACORD name and logo are registered marks of ACORD

ACORD®

CERTIFICATE OF LIABILITY INSURANCE IDATE (MM/0D/YYYY)

� 08/27/2019

THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER CONTACT

NAME:

PAYCHEX INSURANCE AGENCY INC rA'1g��o. Ext): (877) 362-6785 I rUc Nol: (877) 677-0447 150 SAWGRASS DR

�i,MlJ�ss: [email protected] ROCHESTER, NY 14620

(877) 362-6785 INSURER(S) AFFORDING COVERAGE NAIC#

INSURER A: TRAVELERS PROPERTY CASUAL TY COMPANY OF AMERICA INSURED INSURER B:

CHRISTY WHITE ACCOUNTANCY 348 OLIVE ST INSURERC:

SAN DIEGO, CA 92103 INSURER D:

INSURER E:

INSURER F:

COVERAGES CERTIFICATE NUMBER: 393375654181932 REVISION NUMBER:

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAYE BEEN REDUCED BY PAID CLAIMS.

INSR LTR

A

TYPE OF INSURANCE -

COMMERCIAL GENERAL LIABILITY -�CLAIMS-MADE OoccuR

GEN'L AGGREGATE LIMIT APPLIES PER:

BPOLICY □ PRO- □ Loe JECT OTHER:

AUTOMOBILE LIABILITY

,___ ANY AUTO

- OWNED - AUTOS ONLY AUTOS

HIRED NON-OWNED ,___ AUTOS ONLY □

SCHEDULED

AUTOS ONLY

-

-UMBRELLA LIAB

HOCCUR

EXCESS LIAB CLAIMS-MADE

_ OED L_j RETENTION $

WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y/N ANY PROPRIETOR/PARTNER/EXECUTIVE □ OFFICER/MEMBER EXCLUDED? (Mandatory in NH)

��;M1�fi�� d

6PERATIONS below

ADDL INSD

N/A

SUBR POLICY EFF POLICY EXP WVD POLICY NUMBER (MM/DD/YYYY\ lMM/DD/YYYYl LIMITS

EACH OCCURRENCE $ DAMAGE TO KcN I cu PREMISES fE:o nrr11rr..,,r-<>I $ MED EXP {Anv one oersonl $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

PRODUCTS - COMP/OP AGG $ $

COMBINED SINGLE LIMIT $ (Ea accident)

BODILY INJURY (Per person) $

BODILY INJURY (Per accident) $

PROPERTY DAMAGE (Per accident) $

$

EACH OCCURRENCE $

AGGREGATE $

$

UB-3N212888-19 08/15/2019 08/15/2020 X IPER STATUTE I l�J

H-

E.L. EACH ACCIDENT $1,000,000 E.L. DISEASE - EA EMPLOYEE $1,000,000

E.L. DISEASE - POLICY LIMIT $1,000,000

DESCRIPTION OF OPERATIONS/ LOCATIONS/ VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)

CERTIFICATE HOLDER

I

ACORD 25 (2016/03)

CANCELLATION

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL ACCORDANCE WITH THE POLICY PROVISIONS.


1111 (!Jde/Jr1if,J

BE DELIVERED IN

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·The ACORD name and logo are registered marks of ACORD

◄ CHRISTY WHITE

QUALITY CONTROL PEER REVIEW OPINION

Grant Bennett Associates A PROFESSIONAL CORPORATION

Report on the Firm's System of Quality Control

June 27, 2017

To the Shareholders of Christy White Associates, Inc. and the Peer Review Committee of the California Society of CPAs:

We have reviewed the system of quality control for the accounting and auditing practice of Christy White Associates, Inc. (the firm) in effect for the year ended December 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer

review rating.

Firm's Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government

Auditing Standards, including compliance audits under the Single Audit Act.

www.gb8cpa.com

1375 Exposition Boulevard, Suite 230

Sacramento, CA 95815

916/922-5109 FAX 916/641-5200

P.O. Box 223096

Princeville, HI 96722

888/769-7323

Grant Bennett Associates A PROFESSIONAL CORPORATION

As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our

procedures.

Opinion

In our opinion, the system of quality control for the accounting and auditing practice of Christy White Associates, Inc. in effect for the year ended December 31, 2016, has been

suitably designed and compfied with to provide the firm with reasonable assurance of

performing and reporting in conformity with applicable professional standards in all

material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail.

Christy White Associates, Inc has received a peer review rating of pass.

GRANT BENNETT ASSOCIATES

A PROFESSIONAL CORPORATION

Certified Public Accountants

-www.gbacpa com

13 75 Exposition Boulevard, Suite 230

Sacramento, CA 95815

916/922-5109 FAX 916/641-5200

P.O. Box 223096

Princeville, HI 96722

888/769-7323

christy white

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