RPVCCA_CC_SR_2015_03_03_F_2014_Employee_Compensation_and_Benefits_AnalysisCITY OF
MEMORANDUM
RANCHO PALOS VERDES
TO: HONORABLE MAYOR & CITY COUNCIL MEMBERS
FROM: KATHRYN DOWNS, ACTING FINANCE DIRECTOR
DATE: MARCH 3, 2015
SUBJECT: 2014 EMPLOYEE COMPENSATION AND BENEFITS
ANALYSIS
REVIEWED: CAROLYNN PETRU, DEPUTY CITY MANAGER®
RECOMMENDATION
Authorize Vavrinek, Trine, Day & Co., LLP (VTD), the City's independent financial
statement auditor, to complete Agreed Upon Procedures (AUP) for the calendar year
2014 Employee Compensation and Benefits Analysis ("Analysis"), for a fee of $5,000.
BACKGROUND AND DISCUSSION
At the direction of City Council, Finance Staff prepared a 2013 Analysis, and VTD
performed AUP upon it. The AUP included tracing employee compensation and benefits
to Internal Revenue Service filings, published policies and procedures, City personnel
records, contracts and other supporting documentation. The results of the 2013 AUP
were "No exceptions were noted."
Staff has prepared a 2014 Analysis (see Attachment A). At the request of Staff, VTD has
prepared a proposal to perform AUP for the 2014 Analysis (see Attachment B). The AUP
would be performed for a fee of $5,000, and would include a sampling of 20 employees.
Staff and VTD have tentatively scheduled the AUP to be performed the week of March 9,
2015. The report from VTD would likely be ready during April 2015.
As a reminder, the 2014 Analysis is not comparable to employee compensation
information reported to the California State Controller on an annual basis. The State
Controller requires Medicare taxable income to be reported (box 5 of employee W-2).
The 2014 Analysis includes gross income (as opposed to taxable income).
F-1
2014 Employee Compensation and Benefits Analysis
March 3, 2015
Page 2 of 2
FISCAL IMPACT
The Finance budget program within the General Fund has a sufficient appropriation to
provide for the $5,000 professional services expenditure. Therefore, Staff does not
recommend a budget adjustment at this time.
Attachments
A — 2014 Employee Compensation and Benefits Analysis
B — Vavrinek, Trine, Day & Co., LLP Proposal for Agreed Upon Procedures dated
February 17, 2015
F-2
r -.3
4
m! M
N d
M 01
00
W O
j 10 ' V l;
tD
n n
Op 00
N OS
n. CO
i� I d
W m
I. O N'
N V1
WI 01
O ut
I� O
N
m m
O V/
� V l
N
N MIN
dd NIM
N
W
H N
N
N 1 n
w i m
00 01
N M
m n
m M
N did
M O
V I
Vl W
N N
Ol Ol
V 1 N
0p N
n n
Q1 N
W! d
d m
d' N!
N 0)
N Vl
0
W n
-
p
W m
Ot.�
In M
M
Ol f1i
N N
n Nid
N NiN
N
0
tiI
N m
oo O'.
d!N,
lfl N,
N N
nl00
V1
N
N d
01 M
Ol l0
d V,M1'1
N N:d
l/1IN
N
miM
N!l-
dId
N
N fD
d db
N Mj
O 0I4n
a fo
Mi NI-T
n;N
r/1
N
jM 01
to•d
N w
MI NIN
o0 O
Vl
N
W 01
N:.a
NjH
M m
a -zl
r-1
O m
N N
n n
N
n DJ
N Nl
N Ni
n LD
nl lD{Vt
NIN
01 M
to
ti
Ot r
NiN
M
dII, fO
ml
hE
d
M NiN
NI
N
NI
7tid
!
• d
r r
I r r
� r
r
r
r
I
,
r
r
i
t
N r
� I
r
r
I r
!
�
�
r
:
I
C-�
y
d N
N
N N
N N
i
N
m NM
Ot m
N
M
NN
M
m
+ I
N N
m m
i
N N
CI.
Mm
n
m N
NM
N N
m m
N OOI
M N
NTTN
M MIM
I
-
NNN
M
N
mim
N N
m m
Ol V1
m v)
r
dN
M
i
�
m
�N N
m M
N
m
N N�OI
M:M
I
N
OI Mj
N�
MI
d
'id
d
d did
d
wld
'
d d
d nd
d:dd
did
d d
m
moi'
�
d 'Id
d
d
vMIN,d.d�
,
1
� � , �
ri
I ti
ri ti
.-� N
: r•i
I ti 1
ri
r-i
N
ri H
! N ,-i
N
N mi
,-i
N ri �
Ri ,�
ri1 N
ri ,-7
.,
i .-� N
ri
N
.-? ri
N j
r
VI O�
0i
OI
�0,
O.
of O-�--
0�0
0 0!0
0{
o!
rnl0
...'o
o
rn .o
o
N
o
N
---o
N
rn
N
0._0!01-...
CO N
N
d
QC�yy
G. d
CO N
d W
N
r w
N
r w
N
': w
'
N
w
N N
M tD
N' n
w N
r
N N
w( N
rf N
W l0
N
lD
n
lD
N
lD
N N
w w
W N
d w
{
W
O r
M
N'
o0
w(
w
N
O w
tD r
:)
0k �` 'p
O l0
O N
b
n
w
Vl W
CO 01
M M
d ✓1
N W
N
W
fD
m '
O N
d m
Vl
N Vl
d N
N N
N 00
n
m
O
lD
M
N 00
V1 dl
M N
N n
N M
w N
N a
n. V
N m
m n
M Vl
m M
d n
N n
N N
O d
n N
w w
w
n� n
w w
n O
n O
n n
W N.
n n
M M
M d
d N
M
M
T
:
w ..
M
N
N N
pl N
N M
...I.M
O
' d
M m
O n
d
0 0
w Vl
N M
0 tf)
N
d
) 1.
w
J«
m
K
G
C
M d
N M
m M
0
Vl W
W w
m' m
lD lD
N O
W M
fD n
N M
d ID
Ol;
� j M
i m
M M
n�N
00 f0
n w~
-N--
O m
i
I M fO
OI n
d OI
n nj.M-
ID I CO
N
CO fD
w
M m
M M
N' Vl
ti eN-I�w
m n
N
fD n
M
N d
w
j M N
!N
N lD
N N
d Ol
w WIN
M 0
0 0
tD n
M
j Q
f h
J
E
a:'
�33
N
U
'rfi
01 w
l0 O)
N N
d w
CO --H
l
fp N
O M
N O
w
d w
O 01
N d
N
W m
SD n
N N
0) w
V1 W!O
m o
W O
Ot O
N N
w N
N:m-
n r•
w w
M Ol
N
N N
n
m an
d N
00 n
m
O d
N N
d rn
H
LD V1
Ol b
N m
N' m
of W:W
o:
N
n d
N W
N
N 01
N
o
N N
Vl d
N
n N
M d
m N
M M
d 0
N N
W m
M lD
m n
w N
N w
d M
I m N
N w
ul ln'
N 1
M O
n d
m N
W w
01 O
m m
M m�
M d If
N N
O d
W n
m ro
W n
N d
d N
M O
N CO
m
ti'
w W
w N
d d
V1 M
n
N
N M
O O
w ID
M M
M O
m m
N M
d W
ill d
M n
Vl N
o 00
N
N
O
N d
N 00
N N
o vl
cti
o n
d .-1
N N
n W
V) N
w in
ill N
pl .-1
N
N w
N d:SD
m
O M
00
w Ol
n
m
N d
w
N
lD 1/1
V1 MIN
fD m
d, W
O rti
N N
r-1
n
u1...0
d w
N
w �D
1p
.-+ o'
.tiI
N
w N
N N
rN
O
o0
N
N
-t
V/ w
0 0
rl
m O
M rW
01 O
'+
.-1
C
y y
e-1
eti
r-I
eti
eti
ll ll
e-1
eti
i
i
L
I
I
I
cm
v\'ccV'mI
N M!
V1
N 01
N Vl
lD m
W d
o m
m o
m i-/
VI N
W m
n' Ill
Vl 00
Vl d
W N
N. o
N o}III
N d
�mN�o~II
m N
V1 Qa
N.
d N
N o
n w
Vt d
M IXf
m n
ya,
a•-�
N
IN ofrlOm
ri�m!ONInI,Nu
nlNoolO
ti3O
N'oj
!m.o�j
hlooiVl
nuitiNtiON!mwinia
?
N
N
N
N N
N N
'......
J
"I
C
p
SIN
01�-1i
00 00
N n
O
d V)
---IN
fD m•In
�I
001
W
(_�.—{
O
01
1I1 fDj
fD�N
m n
d O
i. _
di did
O. NIN
m O
r f_._.I
M
m
W d
«
NtN
W1 NId
n Ol
l
i
W b
NIN
w n
�__.-
N M
n:N
V1 m!
It
OI,d
NIIDIN
01 d
O O
O C0
dl N.b
O-Olin
10 M'
V1
m
N M
O O
d d
N Vt
W 00
N m
n NI
�( N
Q M
N
b
�00
V1 O
O N
OI,-ISN
N N
m d
O1I
d N
N d
tD 01
N d
W N
rel W
olVl
n 0
tIIW
n M
N 4P
rI lD
V1 O
W N
✓1 Ol
m ✓1
001-_-.
01V1
n
n tD
1
m N
jN
tD
I N N
00 W
d N
I
M W
u1
o
O O
W o
O c0
to fo
01 eti
N T
✓1 N
V
N
n N
00 Ol
N
N Vl
O OO
KI eti
:'Cl
C
N
N N
.
IN
N
NIN
;NI
N, N
N.N
N NN
N
NiN
N.N
Ni
N
N
N
N N
N
-
01 W
Ot O
lD O!M
01
O n
Ill O
N:iD
M N
N m
V1
lDINIm
N
m nl
Vl V1
N dIN
N
N 0
0 old
d
w W
f0 N
m m
N w
O Ot
Njd
'N d101!d
E.
1p N
M .-�
Ol n'
d O
Ill NIM
M
M
Ql! n
d Vl
lD N
N IN
01 N
N d'
M SD
w I w
N Ol
I m O
01 . O0
n iD
W e
N '-I
0l B
Ol Ql
O O
W O
N wo
r+l O
n O
N j m
'1 m
e-1 Ol
N' M
N tl1
'1 1p
00 O
Ill Cl
vl n
M N
N 00
.-I ci
CO. ✓1
SD c
SD'
n M
Ill ti
N d
i ��•,
p p4.
.II 3'.
o N
V1 W
N W
00
w o
n m
N r'
411!V1
m r
n N
o o
m N
d Vl
W N
l a o'
n
1 rl
n N.
O l o
n fD
'41 fD'
N N
0i 01
m b
fo M
fD n
N 00
N n
M I VI
m1N
n n
n n
r N
V1 d
M N
n N
WI N
w d
N M1
W
i to N
N
M M
m N
0p M
Vl m
N N
N W
to d
m w
Ol l0
n n
a M
N N
M
f7
N
N
N
11
NN
N•
N
N N:N
N
N NI
N
Joj
i oj
1
_-
i r
r
�
r
m
r
m
I
i
r
r r
r
r r
�
E
:l H
Im
m
....
IL
$ o
0 0
.
fq
o
';w
w.m
m
r ,
, r
r .
.
! r
r .
r
N
m
_~
..._
_~ —�M^"l
N -1+1
-O m
wis
_—�--.
O
W. E'
r r
W O
N
N
N
o
w
N
r
'_ o
N
r '
N
m
N
N fO
m
OMONOlOln
m
WN
n
01 Ol
00
i. o
o
l0 0�1
'w OO
00 4/1.1
O V1
IIlD
foOt
fol
NI
M
Aw
V a
Vl
l e-I ti
O Ot
d
N eti
CO 00
to e-i
IDnn
r N O
t/1 N
Nn
Vl v1
IA O
I/1 V1
N
00 M
fp m
ul fY1
V1
N O
Nd
I� n'1
N
00 NN^W
VIN
N:W
w lD.w
w
IIpp %e
o n
o d
O N
- NIN
Vl N
Dim
n.N
fD tD:N
N w
01!W
-N
"SI OI
N
o0 lO:
Qli 0IN
I ID n
O O
Ric
0 -
m i
O M
Ol Vl
mIN
W ID
O10
O N
O 01
d
N O
0 N
W 1n10
111
V O
N O.
O
i N W
t0 o.
N O
MI dI
O II
f O j N
1 N d
Niy
N N
m fD
fD d
0 W�to�mlCO
O 00
m W
m m
lD N
V1 M
n m
-. m
N d
N Vl
N M
m e-1
m d
N N
M m
N NIO
(. In V1
o o!
0 0
O
Vl. o
n 1 0
CO O
III O;
4/1 V1'
o: o
O O
O I O
111 v
.'
o o
O O
1 O O
r M
o d
O N
O N
O N
I o O
M O'
N V1
`
O N
d w
d n
N M
00 N
O M
0 tD
O n
Vl N
V1 o
f0 O
n O
N T
f0 n
V1 Ill
m 01
`
N M
M N
n CO
O Ill
p
o
m m
W n
M
N! n
V1 111
n 1, I'D
,
f0 0
ININ
0 0
:
001 Nim
{ �
n w
I N
O f0
W n
N M
M N
n n
W d
n N
H
O 4Fl
00 01
Vl V1
h 4/1
Ill fD
M I W
W CO
01 tD
m Dml
!
N
I
_II1.
-00
p
g 3
z >
z >
> >!
>1 >
> z
z >
z >
z >
> z
r
z >
> >
�
> z
> >
> >
z >
>: >
z z
z z
z z
> z
> >
z >�>
I z
zi >!
> Z
1�
>
�
I I11
t t
IIS
It
tz�
z LlIz
lz
t LIL
Litz
Lit
11 IT
11 11
t
11 1j11
1
t tit
I1
rt
1 tit
Im
t III
L
11 l
I It
t 7
tit
'
-
�
:
Z
41
1
I
j
I
>I >
W
{
o)
E
moE
v
"
C«
t
l
o
O
EEco�'*
u° u°
a
0
cc�p>p
o
c
o
o d
FI
c
c c
v
`v
`a `w
v `v
`al `w
o o
c
c
o o
0 o
v
E
3
u
u
L
a D-
x
o o
Y
`o
c
E
rm
l
> a
d
Q Q
v v
Vl N
v v=
W v
c
01 v
c •�
v v
•�
v
c
c c
W 01
m
v
E
U!
E°
o `o
`o
C
o°
C
v
v
Q
N o
a' n
W W
3' 3
v U
V C
G C
u o
o'
1 N
>
T
00
U lLL
O O
w K
O O
O
v v
C
3
u
C C
U)
N N
Ju
N
L L
N N
W
I-
O
O
0 0
._
v
z
.10+
C
U.
C
..
.0
.. ...
:n
.0
c c
.v.
N N
.v. .v.
N N
.v.
t0 N
—
w w
O y
m W
m o
c c
ao- v
c
o o'
o a
o o
0 0
>
C
m o
c c
c
N v
v
te'
C a+
.' ..
Q Q
1
V
Q a
u�
..
w
r -` -'
C
o' o'
o'
C
E
Y Y
_
N o
o 0
o 0
u
0 0.
C C
`� v
C
v v
W
v
W ✓=+'
v ❑I
Z' J?.'
o
�+' ?
t, YJ
l
a
p m
E
E: 3
I.a
Y«
c c
c c
Y YIN
c Ei
a+
E E
c v
v v
`ol `o_
s w
Wa
z
u u
aaaaaa
u"
u
v v
v
a_aaaa
�. vii
a"aa�aaacomm
,�
,�
m
.n
._ _
0 0
0
v
._ o
uVvoon000!o
v a
o v
a a
m m
n n
v v
m y
fi'owx
x o
:° m
J
iu
�����daaDl����IIN
`v
`w v
m v
w w
c c
w v
c c
N a
N
' yiW
C;p
a W. z
O
aa
O O
O
O
T
O
dln
v1
O N
O
l a
N O
M
tll N
I
O o
0 OI
O
VI N
! oN
O O
m mm
V)
O N
tNlf Vd1
N
trail O
Vnt Vol
N
r N
Vl OjN
N W
N
o 0m1
O
001 I d
0-
l O' ra
i d 0
J
l.7
ti V
01 N
W
Vm)
N Nim
n
N N
Ooi Ilml
W
lN0
Vd1
dN' fmD
b W
ft
M
40JN1
N N
N N
N N
N N
N
N:
n 01
CO N
r -.3
F -f+
N W
O M
N ✓1
01
n N
m d
H N
o i N
N Ol
101 1,
N m
M M
l 01 { 1/1
10 1 m
W d
tl1 N
d 01
N NIN
d V 1
Ol
o H
-ml
01 . d
M al
NSI tD
W
W• 0
O H'
H O
10 N
M Ot
H
111 N
H. m'�
M H
N :T:
M:
H O
m; wb'
V 1 1 n
W 1 w
N O
n N
i0 M
n
N!
V t m
HIO
l i 0
m �
N V 1
N M
M N
'. N d"
I
r 01(V1
d I N
d
N al j
N O,
N
01
d 01
00
V 1! N
COI N
00 �D
N.
N N
M m
H d
M M
m M
NIN
N N
N N
o NIM
NdN
1
Ir
`" as
vvvvvMdv
NIN
N
NIN
N H
I
(
1
O
O
i
,
C Y
aa.vn;
a
oo10
m�.m
NIN
iol�l
,.�l
o m
a;
of
_
1
D';
'Wt
y
C
H S
NrNIV}
m
HI NrM
m
11
10'0
m N
i.
4
J F'G
iti
K...
M
m iD
N
ti!m�eo
O 0
0 m
N d'01
f ml 0!n`H
N1�noo1
1
o!a
p
-1 C
a
a
4�
01!d
01
N n
n
W m
N m
NI d!lD
V 1 l0
d
N N
m ill
W d
ni
l0
-4
n N
d mrd
N N
N
N N
t+t NrM
T d
01
W 10
min
0 d:
n �0�111
i11 N
N�N
N m
d
lD M
01I oo
ill n
ao �0
N 0
t0 m(1l1
n
H
NN
111.nr
N v1
dl
ul n
Wim
Nim
01 mloo
N
~o0
01 011
o to
d W
qW
01
I _dOWNm_
W o.
v
1!1
OnWN
OnNmW
WHmNN
l:1oW i1.NIv
Wo_,
;(ko
Ni N
N
I11
WOO
111nd
,
MnN
1i 0nnN
ONOODU
WIOWt
IXO
O ~nr
O N
a
W O
d d
n W
H ID
W n
N N
ul W
d d
V l N
I N n
0 n
m i N
,
O 1 0
0 0
0 1 0
1 0 0
W O
tp i 0
O d!
0 n'
O IO
0 d
m M
d! M
O M
o t0
d W
N 01
Ol 111
1 m
1 W (O1
. O�
1 N 01
N N
m
M- m
H 1 1O
N; 01
ry1 m
1 H m
1p
W 1 m
m I W
O1NWW
N N
N lD
o ✓1
o N'
OHd�O'N
m 1D
O W
m N
W 01
m N
10 W
Win
10 n
W lD
01N
w� OtDM.OIHrnOl
U1 Nin;
M
N O
l0
I O'p d
l0Wnm,WWW
N 01
fV
` d d
WN1010
d� d,-1'
m110NN;n
OIL r'!
V'n.IHWnHV1NWVl'lQ
N I W
N W
OLIN
m,
W M
N} d
,ti l m
N N
01
d l N,
d W
Ui
wl
3 L7' C
N m
m O
O Nix
-1 01
niO
Vt u11.
1H
H H
NI NiN
oa
rz
�
I
4
a
o
oN
I
a
4
4
al
I t
I
I
I I
I
i
I I
I
I
I
O
u
L
,
Irl
I.
,1
,
0
v
0 3
r'
i.
} ,
it
I
,
a
L.,
m N
O v1.N
to
M!1l1
!
'.... O
-0
Ia
Nld
l
N
`
O N
0110
HI dW
N m
.IN
N
N M
NIW
M d
N 101
d 10
0 n
M N
1
O O
010.0
r_i_rolm'
I O i O
O
I O O
O N
O d,
N n,N
O l lO
d
I W I M
d:M
O M
O 10
d i W
N. W
01 �f1'
VI 011
vt O
N 01
N N
! 01 , M,
In i. ID,N
H l0
m'
M v1
m�ry
1 m 01
WN
NIN
I,w
O l ill
N �iO
j Ot N
m N
W
M O
NIO
ala
O' n
tYi{O,H
O 1p
W
N I O1
Wi OSI
1 M. t0
WI dIH
N m
1
n m
N N
1
I W j W
d a4
W W
did
W 10
i
dIN
tD m
N
10 N
N N
N! n
HI 01
W M
W N
d N
H W
n H!
N NIH
W n
`
N'N
N 111
MIH
I O W
W61N
V1 l0
! W
tt1.
O
WmN
�m
dN
o
M
N N
a�io
N N,
!
Ol
n
I
n N
Ol 1,1:01
01
01
N Ol
O
rN-1
N N
dH'
jo
o
010
N; dIW
N m
N
v) m
N Him
m n
m
t0 z
-.O n'o;
N
o!O
O!O'0
0
0
o o'o
oil
o
N Nil
0'00
'N
nlolo'olm
NINIo
O
O'. d1d
M'N
N
n nln
O 010
n
01
n n'n'Nln
OI O'O
010
O
n n'n`n
O O!O
O
n'nim
dI NIH
m1
al�
�-d
�}'dld
d
d
Vtia
3T.
OIO
b� 10
H W
N 0101011
W W
W H
C0
O N
H N
W. W'W,W
a d
d d
W w
d N
m tOjl0.W
H N
.i N
101
.-I W
N H
OO N
N NIN
r -i O
HIN
O O.
H
O O
H HN
O CJ
N
0 0
H N
0 0
N H
0 0
N NN
1 0 O!
HIN
O N
N�NH
N O''.
N H
NIN
-H N
H N
nIH
NIH
l
01N
NIN
N O
N�_....j_~
W
,�....._
-`--
_...
rt --I__.•..
_�_!--
z
�_-
Ed
�..
r z>>
>>
>la
r'>
r >
> }>
r
r >Ir
z�r�z
z z�Tzjzr
>z
r�zjz1>
> z
zlz
1
z,zlz�>
!
z zr
1
—M,
I..
�I
t
µµ
Litt
{...
�4
Imo.
LL
{�--
d dt6F.d�
l
FII-
a o.
F
a a.!
F F
a o'
F,F
F F
� I �
F F
� a
F F
o. d
F
-
Cl
2 2!h'd
a ali
ala
a
.n
�
� o.
��
VI
a.
LL��
I-,_.
I
�_ _
i
I
-
r
I
i
_ _
I
I
1
I _-
I
I
z(
!
'
I
I
I
1
I
21
�
�
�
.zit
CD
T T
T T
I
>�
'I
I
a s
�
I
11
I
I �•%
11
O!
I
SII
I;�
�
1
� I'
I
I
w
z
m
c' cl
a ala
v v'
c c
cj
1
4
E'
-
w.ix
>IO
z
> >1
m
m: m
�i
1i
w a
a��
a v,,
a .n.a
o
01.41
0,0
°1 Y,j
vl v,
=
`ol
I
`w v,
`w
I -
`v v
Oi
Nld
:.
m
a` -,Ib
`w�v
E E,
a!wl
Ei E�
v,v
E
v E
.w.
EEiE
�..
E
m: v
Eo
C c1
v avi
v
vo
v v
v
ml
v v
v �D
v v
v!o
m,
m. 'o
a v-oi-o
m
m1m
v v!vla
m
1m m
v vv
m
'0
m,.
v v.
i�v vj'a
m
v.
vviv
v
A
a
N
W b
c c
c E
E E
c v
�E 1-
WI
v v
W G
v `w
c c
��
_
�.�
-1,.u'
E
El EI
0
E Ek
E>
"01�
>I
aI �.
J J
v J,
c
a v'
c (J
vl JI
c
J J
v v
. c
J J
J
vi v
c�
J
v
c
v
v
c
p
N
a�
ISI
E E'
v -oiv
a a
v
as
v 1c
aI
1 Ia
NI m
alv�
�I
010
0101
V
V.
m;, aoI
U( VI
m
V
m of
3
_ c
o
nol
c LI
0 of
-Ia
c
o 0
LI
0! 0
c
0 0
C' LI
0 0
0 0
c c
0 0
c c!
0 0,
c
0 0
ci c
0l 0
c
0 0
c
0 0
c
0 0
U
O W
Q Q
0 0
0 O!
O C
C C`
C: CI
L.
C C
C. N
a
s `1
A N'
a
A
a l a
N
a d
i0 l0
W
W N
10 (0
w
(Y
a. Ul
N
N
10'
a a
i0
v W
10
d `I
ZIuIT
0 0
0 0
E 2
O O
O O
v' v
O' O!
-
v
U U
U V
Yr '.
V C
c
''
C c
c cl
m mI
C C
c c
m m
G
c
m�
v v
-�
�i v
v v
V
v
v' v
v vfv�
v
v
wry
o
w v
vl v
v w
v
v vl
v v
w��
E
,f6. .`0,
U u
a'�
v
m�mi�
� z
p
V
p g
a J
WI
E' °
w -z
m v
N
o olo��
W
-v
m old
m n;0
m
-v
o
o n-
nI0
N,
Ilk
m
v' o
0Io
n m
0 oi,Hi
o!H
N d
ti
n N
� Ny,
W m'm
�I til
oN
�I
ry N1N
OH
m
m m
d1m
1
M 't
n W
ti,,�-�
m oi
0 w
N m
ti `H°;
0 0
IN
miH
vIW
o o,o
~
WIN
ti ff
H
N H
N �
m NIu1
HI,d
n
,� m!n
,. ,Hi
,d -I
.N-1
.moi
F -f+
m � � o oalm!o�clolm n � meo my nim o •+ '
Vt (G
r
r
C' tg I
:
{
y w
v a
� of C .t � rt r, r r .I t I � '� I � :� r �. °♦'
V �.. U m N01IW [tM V1 10 d'o0 i d'iN M mO M C
a O',: I I Ii i i
yy '. l0 V t0 W N tD n t0 N O W v O W
d' 01 m in NN to � b
b
C I I 1
N o -i- � �, I .•� I b
�k � 3 W OmI�WW VN1�-��� r Ni NIM rn-I lma �an C
N •••� - t WI WI WAN U1I N._- 1
Wf C�-- N U1!01N'O j�OV1 U1n101:OIiV nINM OHO
E. n 01
Vp ww'V4r.. OV rN NI.NI mN
m n O {OnN MO I NVN N i OnNt NN' VN M iW I O11 1n0 NA W M I ON0
0NN
!�
rIN N Npp. ib
V¢, pi t t N W
,-ZL
C3 w
v
_v v b
♦ 1 r r r t. r r r
C V
It
ID
y i
v.l 1n ma OI. -1 a olvllnnlm n vin--- .ii
v1 m�io � mlm v
.M mI1z olw
f ti, nla 1n�in�nl mi mN w ninlo m:n o s .;Q
o L a n O �N oo mm�o�� v,m �lo�mlm mi o�a��<m
ai -�rp p ry rri�n �i O OM NII NI i,� SIN Nj Nti NIN m11a N
N' Vt 3 A z
)� i II
�.
ao w w W N. N 'm 0,m�w ry
N�MIrvin
N a: rl M a N ti j N N tD O w
00 tp MIN W wi
N
N N N N f N N� ri N
IM N �
I � i
N
- w Z Zzl .
,... E ♦... F- ~:F F- t-IFHMF- L H'- F H F- F H F -,H t_1--}_-...
h� OtL c�.I o.ia a. ald al al al o. 4. n.Ia n.. n.t a>_la It,la _-
ui
T � j
—
t
OI
EE E.E I
Qa Z p J Vt N N N Y aO+ fl'
N G CC C c C C
p a s O O O O O O O O O O O O O O O
xia«
v v' v f0 mi I
w v v w v vi w v v vi v v vl w v v 10 X10
OaI Z
w OLW O' O -OI N�O�N O O�U1 Ut Ut' O�O o bO l0 O U1 C
O t�0 Ol O O
Uw-t� m1.i N!N M V:a l!1 i/1{W 01 tD nlvl Ot C'Id N�10 W F+
F-5
F-6
d'.N
O
til It
N.
i0i111
tl
r
M O�—
O
O'O
r�i O.
011101
n._-.
..N O
cc�� OWh
OI�-1
O+DIOO!O�Oiti
If
I
i/)I O:C��-1
�VI O
I
OI
O VI
mlul
�.
j -�OItD
�
4
Vt:.-I.-iI
SDI
O!Mllm
Mi0!OI
t -
�..
N
I l/1 N. O
rI � N
n N:
`-1
N '� n
e-1
N N
N I ti
W I N,
0 H
I -I V A N,
N.
N v1
V 1 00
:.
V, 10
1 m� �-1
:.-I I N
N N
�-l''ll. �-1
✓1 1 0
•-i
I N N n
�1
I.'-1
f
!
�_
.
w
rlN
10 W
m �1w
NN
mIM
m m
_.._
1Wo1 ml
I :
O rMll
1 M�
r�tl
i-
OW'0��la.I
i
_ _i
W10
N N
ONO NI
I
lm0I ON
W'�100
0 n 00i
ON101
✓1
�Nl
n V'
!OI
�It°O�N
ON't°0
1°D aN
-
NI OWII.~i
~
r11
rNl
N
rl r1
I
x
m In
W m
. to
mo
1 0
m 10
to I to
m m
to to
m;a
W. to
N m
�
N I �o
W m
i-
to
m m
m to
r, m
I W to
mIm
.1w
m a
m l0
m m
10 to
m mia
i to W
010
w l01
m
f._
W m to
m mlm
I~
m
mem
E.._-1_-1
to n
Wlw
1 m n.
vt
{ .�__.__
W W
i a
W
m,
l W{ to
1 clot
m N
lc 1 m
to
m m
4
N h
n W10
--
l0
m
�',
10101
'
zi
!O
JI
l
1.:m
N,Nr-
It+1
NII O
O;
m!mM1
O vtl
l
I
vtl tll
'Nl
`ul N
vt �I
v1 0101
��
IN�
l ��
7I
mi 1101
ol
i ml
mI my
_ W'6N,mWIO10m'Nnlul!V1,NOm:N.NW'M10M;OnW�mNNN.mm.�NO10m,nmNMd'OW.M1nmMOWO.MMNNN,m
eY Q :.
n�v
n n
N m
00 NIN
W W
N
W NlN
O V
h
10 N
MjOI
M m
m lO!.-i1V
V Ot
N m
mI"10
N M
O
h "l
lD d'
l/1
O N
W W:
101 C0
m N
N VIIM
N;o
M M
n:,m
N N
m
u1 O
Nlrl
m. M
n N
ul n
OYn
10 o
vl�[t
n .-1
n tlt
N N
n 10
m• n
0100
to V
1+1 10
W :. 01
m rl
LD a
~ O.
C C
N
mim
NiW,
r-!
r!tri
mi
O
rl
v11 ✓i
N Oi'm
l0
�l
OI nI1p
O
a
m�0101101
O I O�'I.
mini0
OI
OIh
m�1 ✓1i
mlc}.,''Op
n
l0
Ni
OI.-�
W Mt
rl LD'I
W
V'W'Oi
�-li Oi
O
O W.ml
W101iW
O
m
rl
•_
Q
N
N
m
N
OI O
rl : N
Wlin
W�_ M
M M;
N
d'l
N .i
011 r1
miW
Vln
'-I
mm
V11
SII
y{
r JI
�l
`
__
_
j'�-1
lI
lz
Wi
mlJI,
1
CII G
�,
CI C
O
N'
>
Ci
C C
fi.L
O
DW
4c:
T
J
!ESE
y
❑
tosyl
m
c'c
a
o. c.
c
_>
c c
!l'I.I
EE
0=°
)
°
u
u
E
E0
">E-✓il
Vw>OQxU.Lw4aO�uI
III:l!II.
�vu}(QwC�O°�w-1''
'mr=cyoulu
Ili .
Il
I.I'
il
c c
O°
iT
III
O O
o 0
o
0
Ef
LWI
b0
ac
>
._otiYNc
wnmmcm
a.-+
mE-1
v B
mi°>>
0
vlI-
0wu
c
ooaz
C
I'.vN>DaUWt`
m
ammc
wmwc
w,`wvc�-�
av1
sW
ll�Cv
0
iU
O
o`
v
Iy
O
c
v
1
0
0 2
E
Q
c
G
Eg
l
m
p --r_pa
G
4?i
JI J
y
Eo
1
O O
OO
,
D
aNvmC
vtvIn/vmCil
o
0
o
�oU
oov
(
I
zv
a.10uc-1
- u-nc
vWcm�cm>O
Z°
.0.YruvJ.t. .;_ur�uJ-sl
ti
1'
�1_--aaWmmcwoC._._vaYm`Ncv_.
m
-w.yvc-��
N
ryan
�Ilm`c
I
o
o
f-tiJp
ry
o oIry0°
w
a
o�rv��
�-
I
m
oNm
im o
oNva°
oolo
mml
--vAacmE
oO
oo
:•:,:
vlYcmommmv,n'
m
m
rvNnY
Y
1
0 .
Y
. mU
�v
V
o
m
o
n--
r
..
rH
.N�
N
m
!
F-6
F-7
a,
V a
i
I
-.
O N
O! �-1
o
' N
{oll
o
o��
a
ti
ti N
Olo
0 010
o
o W'o
a
t
I
I
3
m ?
W�nlajo
�,
a)TTI�8Imm
j--
-
-..
I�
IIIc
I
I
I
j
�
f
;
f
1
a" my
m
of
p:tai
r
i
O
O
Ml Mjla
h!I�
MSNa
p 1�
to
p hl�
a N
OIa
N
r M
N b'
n
M WVI
M N''.
N MN
N
N W
O
N1
w
011 W
M O
I�I�
W
r/1 M
W u1i
N V1
M I-
alJp
O V1
o �: M
tl110
N{Q1
a1 COI
WiM
W
M w
V1: a1N
ta'N
n m
.-V
O O
i M O1
r/1 NI
h
W;8
u1't0
'7 01
N .-i
O O
W I�:m
m m
O I�
b
N W
n W
00 W
p
V N
Ol N
N N
i0 tf1
h O
N ri'�/1
i N
4l1 N
N
N
N
N
•-f
N
M V1
N H
N N
O{
N
h N
N e-1
�a W
N
j
(
i
I
i
iaF
EI
E
t
Wi
HiQ
ZOZ
¢ ¢
¢I¢
¢
ISI
`PI F--.
WIZ
t>>,>>>�
14LL{w`..vvv�"'0olo.�ol000v;vl
ala
.n a;a
l{
l
lIrl
`vo
Nll�i
m m
2, m
cU�Ev
E'
EE
I,
EIE
E
�c`v
n`wmroc
lil -`vorovv
nKcvvv
vK`wmvcvuw
n
navvv
.;lf
mrov
O
E
u
O'vOu
l
1Zip
1
ccclc
o; oo
-uVU
o
al
nl m
a
0
mi
0 o
mm
o o,0
iv
00
o
I
0 0
I
0z
o o{o
0
0 0
"
0
o`wm
'a
o
0
E _cc
c w
v
'II
''
U;V
c c;
nv
w
w,
u u
.y
e
uu
v a
ul
ul
v
lnJvv0mvcv
w
v wo
V�Evo
aEnmo
dEmm'
qc>v
Q>
Fl
sJo`wmvvv
WK�.
-
$ JJQ
w`.
o oooIo
w,m
o1
O1v m
�o�o
ol��-�
of
r�+�:
�Ivio
0
-U�-Evo
01 01
��-+i�.a
N�m'u`^i
o N
n�m
o Nim
r
mim
v
v v
v�uoi
v1Oii �i�{�
v o
w{w
0 0
o�oi
oti
r00vv`�i
U
W u
N N
N iD
al N
1l1 N
d' I�
N Ql
h a1
N N
N N
N r1
N
N N
H a
.-1 lQ
la W
N N
N H
N N
.-I N
N N
.-1 N
N N
N
F-7
I
a
i I I
I
N
{ I I
_ ..{{. 6N W r1 n N n N Q1 Mln N N O M NIlO n W n MN
O n O N V •-l' NN MO tD Ol N- O O m Q
is eppi O , d' 00 lD N N � m � C i lD, N 01 �D (l�
N;lNDN N MIN N.. yk
' I
,
I i I I
W !
w
m
of E E E E
1- 1
>ul
m m m a a a a
w �)
d dry c c� c c cl c c c� c� c c c c c❑ c
a. o O' O O O' 0 0 0 0 0 0 0 0 21.0
uOw avvwvavvwwvvly vlv Ql¢QQI'"
OC
a o o P O o o N jd
J N N N N O N Ol lD n O1 l0 O N N O O N to M
QQ Z
N M O 00 00 M �D O a O N a 0 N M M n� Ol P O
U� l.i M .-i N NIM V d' N N I CO I Ol iG n N 01 a ct N tD W ;. F�.
ilm
Attachment B
Vaurinek, Trine, Day & Co,, LLP
U"dswo ri Certified Public Accountants
February 17, 2015
City Council
City of Rancho Palos Verdes, California
We are pleased to confirm our understanding of the nature and limitations of the services we are to provide for the
City of Rancho Palos Verdes (the City).
We will apply the agreed-upon procedures which the City Council has specified, listed in the attached schedule, to
the City's payroll records and benefit documentation. This engagement is solely to assist the City in determining
that payroll, paid benefits and earned benefits agree, for the sample noted, to the underlying supporting
documentation. Our engagement to apply agreed-upon procedures will be conducted in accordance with
attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the
procedures is solely the responsibility of those parties specified in the report. Consequently, we make no
representation regarding the sufficiency of the procedures described in the attached schedule either for the
purpose for which this report has been requested or for any other purpose. If, for any reason, we are unable to
complete the procedures, we will describe any restrictions on the performance of the procedures in our report, or
will not issue a report as a result of this engagement.
Because the agreed-upon procedures listed in the attached schedule do not constitute an examination, we will not
express an opinion on the balance, amounts, or on compliance with applicable policies, regulations, requirements
or statues. In addition, we have no obligation to perform any procedures beyond those listed in the attached
schedule.
We will submit a report listing the procedures performed and our findings. This report is intended solely for the
use of the City Council, and should not be used by anyone other than these specified parties. Our report will
contain a paragraph indicating that had we performed additional procedures, other matters might have come to our
attention that would have been reported to you.
The City is responsible for compliance with all policies, regulations, requirements, and statues and is responsible
for selecting the criteria for testing and for determining that such criteria are appropriate for your purposes.
Phillip White is the engagement partner and is responsible for supervising the engagement and signing the report
or authorizing another individual to sign it.
We plan to begin our procedures in February 2015 and, unless unforeseeable problems are encountered, the
engagement should be completed by March 31, 2015. At the conclusion of our engagement, we will require a
representation letter from management that, among other things, will confirm management's responsibility for the
compliance with all applicable policies and statues in accordance with those standards.
We estimate that our fees for these services will be $5,000. The fee estimate is based on anticipated cooperation
from your personnel and the assumption that unexpected circumstances will not be encountered during the
engagement. These fees are also based upon the assumption that the City will have all of the detail ready for each
sample selected for the specified procedures noted in the Scope of Work for the team upon arrival (a prepared by
client listing (PBC) will be provided). If significant additional time is necessary, we will discuss it with you and
arrive at a new fee estimate before we incur the additional costs.
8270 Aspen Street Rancho Cucamonga, CA 91730 Tel: 909.466.4410 Fax: 909.466.4431 www.vtdcpa.com
FRESNO • LAGUNA HILLS • PALO ALTO • PLEASANTON • RANCHO CUCAMONGA • RIVERSIDE • SACRAMENTO
F-9
Attachment B
City Council
City of Rancho Palos Verdes, California
2014 Payroll AUP
February 17, 2015
Page 2 of 3
We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of
our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as
described in this letter, please sign the enclosed copy and return it to us. If the need for additional procedures
arises, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an
addendum to this letter. If additional specified parties of the report are added, we will require that they
acknowledge in writing their responsibility for the sufficiency of procedures.
Very truly yours,
fj* "
Phillip White, Partner
Vavrinek, Trine, Day & Co., LLP
PMW:gbl
150041
Attachment
RESPONSE:
This letter correctly sets forth the understanding of the City of Rancho Palos Verdes.
Title:
Date:
F-10
Attachment B
City Council
City of Rancho Palos Verdes, California
2014 Payroll AUP
February 17, 2015
Page 3 of 3
Scope of Work
Perform an agreed upon procedures engagement (AUP) to assist the City in determining that the payroll, paid
benefits and earned benefits agree, for the sample noted, to the underlying supporting documentation. The work
will be performed as noted below:
Procedures:
1. Trace applicable information on the attached worksheet (prepared by the City) to applicable Internal
Revenue Service and Franchise Tax Board flings.
2. Select a sample of the following for a total sample of twenty (20);
a. five (5) management personnel - selected haphazardly,
b. five (5) part-time personnel including one (1) City Council member - selected haphazardly
c. ten (10) full-time non -management personnel
For the selected sample, trace the following to City personnel records, contracts if applicable, policies,
and other supporting documentation:
1. Payroll:
a. Annual salary
b. Overtime
c. Auto allowance
d. Bonus
e. Vacation buyout
f. Health insurance in -lieu
2. City Paid Benefit Costs:
a. Pension benefits
b. Insurance — including but not limited to: Medical, Vision, Dental
c. Medicare
d. Retirement Health Savings Account Contribution
e. Deferred Comp
3. Benefits — Earned Hours Only:
a. Wellness
b. Admin Leave
c. Sick Leave
d. Holidays
e. Vacation
f. Comp Time
F-11