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CONSULTING SERVICES DEPARTMENT <br />OVERVIEW OF SERVICES PROVIDED <br />White Nelson Diehl Evans LLP offers a wide range of consulting services to governmental agencies. <br />This section of our proposal summarizes the primary types of services provided by the firm. <br />The firm's Director of Consulting Services is Mr. William S. Morgan, CPA. Mr. Morgan has over thirty <br />years of experience in providing accounting, auditing and consulting services to California cities, <br />counties, successor agencies/redevelopment agencies, water districts, special districts, joint power <br />authorities and nonprofit corporations. Many of the firm's consulting projects are planned, supervised <br />and reviewed by Mr. Morgan. <br />Our firm provides the following types of services: <br />• Governmental Tax Consulting <br />• Performance and Operational Studies <br />• Redevelopment Consulting Services <br />• Reviews of City Treasurer Operations <br />• Cable Television and Broadband Consulting Services <br />• Reviews of Solid Waste Haulers and <br />Assistance With Trash Rate Negotiations <br />• Litigation Support and Dispute Resolution Services <br />• Fraud Investigations <br />• Hotel/Motel Transient Occupancy Tax Reviews <br />• Business License Operation Reviews <br />With regard to these engagements, we would intend to perform limited procedures reviews in <br />connection with each assignment, in accordance with the AICPA's attestation standards. Under the <br />provisions of the attestation standards, the City would designate what specific procedures it wishes to <br />have performed. We would then perform those procedures and report on our findings. This type of <br />engagement would not constitute a certified audit in accordance with auditing standards generally <br />accepted in the United States of America. Such special services are not part of our standard fee <br />arrangements and would be subject to a separate fee quotation. <br />33 <br />