Collective Committee Meeting Agenda

1 | P a g e CITY OF AVON LAKE 150 Avon Belden Road Avon Lake, Ohio 44012 COLLECTIVE COMMITTEE MEETING Council Chamber January 26, 2026 7 p.m. PUBLIC INPUT: Members of the audience shall be permitted to speak only once, up to five minutes, on any topic(s). [Code of Ordinance, Section 220.21(b)(1)] 1. BUILDING AND UTILITIES COMMITTEE MEETING, Chair Amy Gentry  Agenda attached 2. ENVIRONMENTAL COMMITTEE MEETING, Chair Kayla Goodwin  Agenda attached COLLECTIVE COMMITTEE MEETING -continued- ECONOMIC DEVELOPMENT COMMITTEE, Chair Rob Shahmir 1. Updates ENVIRONMENTAL COMMITTEE, Chair Kayla Goodwin 1. Amend Code of Ordinances Chapter 284: Environmental Affairs Advisory Board; Section 288.04 Meetings; Organization; and Section 220.05(3) Environmental Committee FINANCE COMMITTEE, Chair Geoff Smith 1. Zupka & Associates Contract for Fiscal Audits for years 2025-2029 2. Removal of 1.5 mill property tax 3. Emergency Supply of Road Salt

2 | P a g e PUBLIC SAFETY AND HEALTH COMMITTEE, Chair David Kos 1. American Fireworks Contract for Fourth of July Celebration 2. Eastern Lorain County Emergency Response Team (ELCERT) Memorandum of Understanding (MOU) 3. Low-Speed Vehicles and Under-Speed Vehicles LEGISLATION Third Reading: Resolution No. 26-2R, A RESOLUTION DECLARING THE NECESSITY OF AN ELECTION ON THE QUESTION OF APPROVING THE PASSAGE OF AN ORDINANCE AMENDING SECTIONS 886.01, 886.03, 886.04 AND 886.06 OF THE CITY’S CODIFIED ORDINANCES TO PROVIDE FOR THE LEVY OF AN ADDITIONAL 0.40% INCOME TAX, FOR FIVE YEARS, COMMENCING JANUARY 1, 2027, TO PROVIDE FUNDS FOR THE PURPOSE OF PAYING COSTS OF (i) MAINTAINING, REPAIRING AND IMPROVING CITY STREETS BY CONSTRUCTING, RECONSTRUCTING, WIDENING, GRADING, DRAINING, CURBING, PAVING AND EXTENDING STREETS AND RELATED BRIDGES, AND (ii) CONSTRUCTING STORM SEWERS AND RELATED DRAINAGE IMPROVEMENTS, INSTALLING TRAFFIC SIGNALS AND SIGNALIZATION, AND ACQUIRING VEHICLES AND EQUIPMENT FOR CITY DEPARTMENTS AND FUNCTIONS, INCLUDING DEBT CHARGES ON CITY NOTES, BONDS OR OTHER OBLIGATIONS ISSUED FOR THOSE PURPOSES, AND DECLARING AN EMERGENCY. Sponsor: G. Smith First Readings: As determined at the Collective Committee Meeting. MISCELLANEOUS BUSINESS AND ANNOUNCEMENTS ADJOURNMENT

AGENDA BUILDING AND UTILITIES COMMITTEE MEETING Council Chamber January 26, 2026 7 p.m. BUILDING AND UTILITIES COMMITTEE: Amy Gentry, Chair Matthew Reynolds, Member Rob Shahmir, Member CALL TO ORDER APPROVAL OF MINUTES • November 19, 2025 UNFINISHED BUSINESS 1. Coal Yard Stormwater Connection Statement of Work - Osborn Engineering NEW BUSINESS 1. Energy Assistance Programs Other items may be added. PUBLIC INPUT: Members of the audience shall be permitted to speak only once, up to three minutes, on any agenda topic(s). ADJOURNMENT

MINUTES OF THE BUILDING AND UTILITIES COMMITTEE MEETING NOVEMBER 19, 2025 A meeting of the Building and Utilities Committee was called to order at 6:00 p.m. in the Council Chamber with Chair Gentry presiding. Present: Chair Amy Gentry and Committee Members Zach Arnold and Rob Shahmir. Also Present: Councilmembers Jennifer Fenderbosch and Geoff Smith, Mayor Mark Spaetzel, Deputy Clerk of Council Ramona Boggins, and Resident William Zimmerman. APPROVAL OF MINUTES The October 15, 2025, Building and Utilities Committee meeting minutes were approved as amended.1 UNFINISHED BUSINESS Facilities Condition Assessment Plan for Next Year Chair Gentry expressed disappointment but understood why it was being removed from the budget due to a lack of funding. • Mayor Spaetzel indicated that items will be worked on, one at a time, but there wasn’t enough funding available to do everything all at once. • It was estimated that $150,000 would be needed for an assessment from a third party; if done internally, it could be completed at a significantly lower cost. Action: Mr. Shahmir requested the itemized list from a walkthrough (building assessment) done by Public Works Director Jon Liskovec and Mayor Spaetzel. Action: Chair Gentry requested a timeline from Director Liskovec for the City Hall remediation. It was suggested to utilize the Building Department to assist with building assessments. Another suggestion was to include security needs in the assessments. Outfall Updates—Edgewood Schedule Mayor Spaetzel reported that a pre-construction meeting needs to be scheduled with the contractor; they are waiting to hear back. 1 Deputy Clerk of Council Ramona Boggins re-listened to the audio file and added additional details on page 1 of the October 15, 2025, minutes as a follow-up to a question about the City Hall Update.

November 19, 2025, Building and Utilities Committee Meeting Page | 2 Northeast Ohio Public Energy Council (NOPEC) Grant Status Mayor Spaetzel reported that the City used all of the 2025 grant money and some of the 2026 money. • Grant money was spent on the new HVAC system for the Public Safety building and the LED lighting for Avon Lake Play Space (ALPS). Coal Yard Connection Lessons Learned Update There was a discussion about who would meet and when to discuss the lessons learned about the coal yard connection. Action: Mr. Shahmir will share a comprehensive document from March 2025 with Chair Gentry to assist her with answering some of her questions. NEW BUSINESS 2025 NOPEC SolSmart Cohort Bronze Award Mayor Spaetzel reported that NOPEC recognized Avon Lake for its participation in the SolSmart Cohort, and the City received a Bronze Award. • There was a discussion on whether registration was required for the use of solar power and if there was any data on the kilowatts produced in the City. • Chapter 1240 of the Code of Ordinances covers Renewable Energy Systems; contractors must register in the City. • There was a brief discussion on personal experiences with solar energy. ADDITIONAL BUSINESS Residential Electrical Issues Mr. Shahmir reported that residents on Bayview Drive are still experiencing electricity outages; a brief discussion followed. Action: Chair Gentry will invite FirstEnergy’s Nick Kosoros to the January Building and Utilities Committee meeting to address residents’ electricity concerns. • There was a lengthy discussion about ongoing issues with power outages, FirstEnergy, and how to report/log issues. Columbia Gas There was a brief discussion about Columbia Gas; some residents reported still smelling gas.

November 19, 2025, Building and Utilities Committee Meeting Page | 3 2026 Changes to Building and Utilities Committee Topics There was a discussion about adding: construction and renovation of buildings, Communications and Technology Department, the website, telephones, radio, cable TV, social media, and community outreach to be covered by the Building and Utilities Committee. There was also mention of removing: railroad crossings, shoreline protection, public transportation, and the maintenance of catch basins and ditches. • Chair Gentry suggested adding cybersecurity, and a discussion followed on other possible additions or changes that might benefit Director Liskovec’s schedule. There was a brief discussion about other Committees, that changes are coming that will impact a few others, and the Public Works Department. PUBLIC COMMENTS William Zimmerman, Avon Lake, commented on Tax Increment Financing (TIF) for the Pulte properties off SR 83 and on the City’s purchase of Erieview Elementary School. He then shared his experience attending last night’s School Board Meeting, adding information that he learned and comments that he made. He expressed several times that he didn’t understand the deal, the flow of money, how things were going to change, and more. The School Board was not able to answer many of his questions. In his opinion, the purchase of Erieview should be tabled. • Mayor Spaetzel responded that there is no connection between Pulte and the TIF and explained. He then addressed comments about Erieview, stating that it’s a good deal for the City, and maybe Mr. Zimmerman could get questions answered when he meets with the School Board. • Mr. Shahmir shared that he ran into Mr. Zimmerman at lunchtime today and was asked several of the same questions about the Erieview purchase. Mr. Shahmir commented about the acquisition of Erieview and stated that it was a positive thing for the City, community, and administration. There was a brief discussion about the property, tax money, remediation, and that developers paid into a fund, which is what is being used to pay for the building. The meeting was adjourned at 6:59 p.m. Submitted by Amy Gentry, Building and Utilities Committee Chair

AGENDA ENVIRONMENTAL COMMITTEE MEETING Council Chamber January 26, 2026 7 p.m. ENVIRONMENTAL COMMITTEE: Kayla Goodwin, Chair Rob Shahmir, Member Geoff Smith, Member CALL TO ORDER APPROVAL OF MINUTES • November 24, 2025, Communications, Environmental, and Recreational Programming Committee NEW BUSINESS 1. Environmental Affairs Advisory Board (EAAB) Name Change to Environmental Advisory Board (EAB) 2. Environmental Advisory Board Initiatives: a) Plastic Reduction b) Former Power Plant Property and Parks c) Clean Parks and Beaches d) Composting Program Other items may be added. PUBLIC INPUT: Members of the audience shall be permitted to speak only once, up to three minutes, on any agenda topic(s). ADJOURNMENT

MINUTES OF THE COMMUNICATIONS, ENVIRONMENTAL, AND RECREATIONAL PROGRAMMING COMMITTEE MEETING NOVEMBER 24, 2025 A meeting of the Communications, Environmental, and Recreational Programming Committee (CERP) was called to order at 6:02 p.m. in the Council Chamber with Chair Shahmir presiding. Present: Chair Rob Shahmir and Committee Members Amy Gentry and K. C. Zuber. Also Present: Councilmembers Jennifer Fenderbosch, Mayor Mark Spaetzel, Recreation Director Erin Fach, Communications and Technology Director Rob Rua, Clerk of Council Valerie Rosmarin, Deputy Clerk of Council Ramona Boggins, and Resident William Zimmerman. APPROVAL OF MINUTES The October 27, 2025, CERP Committee meeting minutes were approved as prepared and presented. UNFINISHED BUSINESS Avon Lake Play Space (ALPS) Update Director Fach provided an update on the status of ALPS: • Engraved bricks have been installed, and the pathway is complete. • Grass areas have been seeded and are ready. • Nature play pieces were delivered and installed. • Eagle Scout benches were delivered and will be installed by Public Works. • Cement pad for water fountain was poured by Avon Lake Regional Water, and they will be back next week to install the fountain. • Fencing is scheduled for installation on December 1, 2025, weather permitting. • Phase 2 walkthrough to be scheduled with Kimley-Horn and RJ Platten for the week of December 1, 2025. Some comments and discussion included the following: • Avon-on-the-Lake Garden Club and the Tree Commission will be donating trees. • Official opening and ribbon-cutting for the public. • Completion of the project on time. • Concrete is all complete. • Picnic benches to be installed. • The construction site was kept clean. • Memorializing the original towers.

November 24, 2025, CERP Committee Meeting Page | 2 Park Connectivity Survey/Initiative Update Chair Shahmir reported that this initiative will continue within the Environmental Affairs Advisory Board and reported back to the Recreation Department. NEW BUSINESS Avon Lake Community Television (ALC-TV) Lease Renewal at Avon Lake Public Library Director Rua reported that since the Erieview School will need renovations before they can move the studio, ALC-TV has requested a lease extension through 2026 in the lower level of the Avon Lake Public Library. • There was discussion about the details of the lease. • A 6-month notice is required before vacating; less than that would need to be requested and then approved. • There was discussion about the vision and timeline for moving ALC-TV to Erieview, including security, a stage, and the location within the building. • Multiple new options were mentioned for Erieview. • The Library is welcoming and flexible with ALC-TV. • The servers will all be housed at the Avon Lake Police Department. PUBLIC COMMENTS William Zimmerman, Avon Lake, asked for additional details about the ALC-TV lease, and Director Rua responded. Mr. Zimmerman then shared that he toured Erieview and suggested that City Hall could move there because there is so much space there. The meeting was adjourned at 6:17 p.m. Submitted by Rob Shahmir, CERP Committee Chair

CHAPTER 284: ENVIRONMENTAL AFFAIRS ADVISORY BOARD § 284.01 ESTABLISHMENT AND PURPOSE. There is hereby established an advisory board to be known as the Environmental Affairs Advisory Board with its purposes to include the following: (a) To study and advise courses of action which the Environmental Committee of Council may take to formulate and promote general and broad codes of land, air and water management for the city; and (b) To study and investigate other environmentally related concerns and issues of importance to Council and residents of the city and to report its findings and make appropriate recommendations to residents of the city and Council, as needed. § 284.02 MEMBERSHIP;TERM; COMPENSATION; AND REMOVAL. (a) Membership. The Environmental Affairs Advisory Board shall consist of 14 members, comprised of the following: (1) Up to six members shall be employees or representatives of industrial concerns located within the city who shall be selected because of their knowledge, technical capability or interest in matters relating to air and/or water management and for their ability to competently represent both their own industry and industry in general, which is located in the community. The industrial members need not be residents of the city and shall be appointed by Council. (2) The other members who for the previous two years have been registered, qualified electors of the city and who are not employees of industrial concerns located in the city, shall be appointed by Council. (3) One ex officio, non-voting member shall be the Public Works Director. (4) One ex officio, non-voting member shall be the Chairperson of the Environmental Committee; and (5) One ex officio member shall be a member of the Tree Commission. (b) Term. The appointed resident members of the Environmental Affairs Advisory Board shall each serve three years with staggered terms, a third of which shall be appointed each year. Each member is eligible for reappointment without limitation on the number of consecutive appointments. (1) Beginning in 2026, the Chairperson shall serve for three years, and the Vice- Chairperson shall serve for two years, then every appointment thereafter, shall serve for three years. (2) Vacancies on the Environmental Affairs Advisory Board shall be filled for the remainder of the unexpired term in the same manner that the position was originally filled.

(3) The Chairperson will notify the Clerk of Council when a vacancy exists. (4) Any vacancy shall be filled within 60 days, unless extenuating circumstances require a longer period. (c ) Compensation. Members of the Environmental Affairs Advisory Board shall serve without compensation. With prior approval of the assigned Department Director, according to the city procurement policies, any expense incurred by the Commission or the members thereof in the performance of their duties shall be paid from the city treasury. (d) Removal. Any Environmental Affairs Advisory Board member who misses three consecutive meetings, or more than 50% of the regular meetings on an annual basis, may be removed from the Board by a majority vote of the other Board members. § 284.03 POWERS AND DUTIES. The Environmental Affairs Advisory Board shall seek, as its general goals: (a) To create and foster a positive, responsible, cooperative and continuous effort among businesses and residents of the city; (b) To educate Council and residents of the city on important environmental issues; (c) To establish and make appropriate recommendations to Council through the use of subject matter experts on land, air and water management programs; and (d) To investigate every reasonable means available to inform and educate its members relative to the problems and possible solutions of land, water and air pollution and management in communities of similar size to the city. § 248.04 MEETINGS AND ORGANIZATION. (a) The Environmental Affairs Advisory Board shall elect by a majority vote its own Chairperson to make its own rules and regulations and keep a record of its proceedings. (b) The Environmental Affairs Advisory Board shall meet on a quarterly basis, or more frequently as requested by its Chairperson. Minutes of Board meetings shall be forwarded to the Mayor and members of Council and filed with the Clerk of Council. CHAPTER 288: TREE COMMISSION § 288.04 MEETINGS; ORGANIZATION. (a) The Tree Commission shall hold an organizational meeting at its first regular meeting date of the year, and the meeting schedule for the year will be the first order of business. There shall be a minimum of six meetings per year. Work sessions or special meetings may be called at the discretion of the Commission Chairperson.

(b) The Tree Commission shall elect by a majority vote its own officers, make its own rules and regulations and keep a record of its proceedings. A handbook shall be kept in the Clerk of Council’s office as a permanent record. In the absence of any rule regarding the matter of business, the Commission shall be governed by Robert’s Rules of Order. (c) The Tree Commission shall appoint one of its members to serve as an ex officio member of the Parks and Recreation Commission and one member to serve as an ex officio member of the Environmental Affairs Advisory Board. (d) A majority of the members shall be a quorum for the transaction of business. All plans, findings, advice, reports and recommendations made by the Tree Commission shall be in writing and shall designate by name those members of the Commission approving the same, failing to concur therein or abstaining therefrom. Those who fail to concur or who abstain shall have the right, as a part of such report, to state their reasons for refusing to approve or to concur. Minutes of meetings shall be filed in the Urban Forester’s office and forwarded to the Mayor and the Clerk of Council. CHAPTER 220: COUNCIL § 220.05 STANDING COMMITTEES. (3) Environmental Committee. A. All ordinances, resolutions and other matters relating to natural resources and environmental protection; shoreline protection; preservation and conservation of Lake Erie; recycling; yard waste, waste collection and contract, leaf humus, branch pickup and woodchips; compost; and inventory of brownfields shall be referred to the Environmental Committee for study, investigation and recommendation to Council. B. One member of the Environmental Committee shall serve as an ex officio, non- voting member of the Environmental Affairs Advisory Board.

AUDIT PROPOSAL FOR FINANCIAL AND COMPLIANCE AUDIT SERVICES PREPARED FOR: NE 2025 AVON LAKE POOL LORAIN COUNTY 150 AVON BELDEN ROAD AVON LAKE, OHIO 44012 FOR THE FISCAL PERIODS JANUARY 1, 2025 THROUGH DECEMBER 31, 2029 CONTRACT # 2C455-0A9A4 Tier: 2 SUBMITTED BY: Certified Public Accountants 4141 ROCKSIDE ROAD, SUITE 200 SEVEN HILLS, OHIO 44131 (216) 475-6136 Date Submitted: January 5, 2026 Submitted by: ___________________________ Kyle Dougherty, Managing Partner SIGN

4141 Rockside Road, Suite 200, Seven Hills, OH 44131 (216) 475-6136 www.zupkacpa.com Certified Public Accountants January 5, 2026 Ms. Donna Bernardini Ms. Beth Krosse Office Manager Finance Director Auditor of State NE 2025 Avon Lake Pool 615 W. Superior Avenue, 12th. Floor 150 Avon Belden Road Cleveland, Ohio 44113 Avon Lake, Ohio 44012 RE: Letter of Transmittal Dear Ms. Bernardini and Ms. Krosse: In accordance with the Request for Proposal (RFP), the firm of Zupka & Associates, hereinafter referred to as the Firm, is pleased to submit our proposal contained herein. The Firm understands the work to be completed for the NE 2025 Avon Lake Pool will include a financial and compliance audit for the fiscal periods January 1, 2025 through December 31, 2029. The audits will be performed within the specified time period in the RFP and will comply with all specifications and requirements in the RFP. In addition, we affirm that this proposal is a firm and irrevocable offer for 90 days. We believe the Firm’s 40 years of experience in governmental and non-profit audits, including prior audits of cities and similar governmental entities, makes us uniquely qualified for this audit. Kyle Dougherty, CPA, is Managing Partner of Zupka & Associates and the authorized representative to bind the firm regarding this proposal. The Firm’s office is located at 4141 Rockside Road, Suite 200, Seven Hills, Ohio 44131. Please contact me at (216) 475-6136 or via e-mail at admin@zupkacpa.com. Personnel listed in this proposal will be assigned to this engagement. Other professional staff will be assigned to this engagement only with the approval of the City of Avon Lake and the City of Avon Lake Landfill. The proposal contained herein is structured with no minority participation. As Partner-in-Charge, I certify that the completion of this information has been thoroughly reviewed for bidding, all required items are completed, and representations and certifications made by us are verified and true. I also certify that, upon knowledge of information which would materially alter the truth or completeness of any representations or certifications contained within this proposal, the Firm will provide notification to the City of Avon Lake and the City of Avon Lake Landfill in a timely manner. Sincerely, Kyle Dougherty, CPA Partner-in-Charge SIGN

ZUPKA & ASSOCIATES PROPOSAL FOR AUDITING SERVICES FOR THE NE 2025 AVON LAKE POOL TABLE OF CONTENTS Page Mandatory Elements Required Affirmations 1. CPA Licensure Laws 1 2. CPE Requirements 1 3.a. Peer Review 1 3.b. Peer Review 1 4. Ohio Ethics Laws 1 5. Rules and Laws Regarding Conflicts of Interest 1 6. Unresolved Findings for Recovery 1 7.a. Independence - Nonaudit Services Provided 1 7.b. Independence - Nonaudit Services NOT Provided 1 8. Independence - Entity’s Components 1 9.a. Independence - Entity’s Components – Nonaudit Services Provided 2 9.b. Independence - Entity’s Components – Nonaudit Services NOT Provided 2 10. Personal and External Impairments 2 11. Inappropriate Public Office Contact 12. Subcontractors 2 13. Irrevocable Offer 2 Other Required Elements Public Office, Contract Period, and Scope 3 Public Office 3 Contract Period 3 Scope of Work 3 Applicable Auditing Standards 3 Ohio Compliance Supplement 3 Required Reports 4 Engagement Timetable 4 Communication 4 Proposal Length 4 Firm Contact 4 Scope of Work Detailed Scope of Work 5 A. Engagement Preparation Planning 5 Risk Assessment Procedures/Internal Control 5-7 Audit Sampling - Substantive Testing 7 Auditing of Information Systems 8 B. Financial Audit Section Cash, Investments, and Investment Related Activity 9 Revenues and Receivables 9 Expenses and Accounts Payable 9 Payroll and Related Liabilities 10 Capital Assets 10 Debt/Leases 10 Net Position/Fund Balance 10 Trial Balance 10 C. Compliance Section 11 D. Report Preparation and Completion Procedures 11 Our Firm’s Innovations for the City of Avon Lake and the City of Avon Lake Landfill 11-12 Schedule of Audit Hours 13 Specific Hours Assigned to Each Proposed Section Qualified Staff Assigned to Each Proposed Section Peer Review – Letter of Acceptance 14 Proposed Audit Engagement Team 15 Resumes and Qualifications 16-18 Firm Governmental Experience 19-20 Exhibits Proposed Engagement Timetable 21 IPA Nonaudit Services/GAO Independence Notification/Evaluation 22

MANDATORY ELEMENTS Required Affirmations PUBLIC OFFICE: ___________________________________________________________ COUNTY: _______________________ CONTRACT NUMBER: ______________ CONTRACT PERIOD: _____________________________________________________ To be considered, the proposal must address every one of the elements. When these are not fully addressed, proposals will be considered non-responsive to the RFP and will not be evaluated further. Please ensure these affirmations are the first element of your firm’s proposal and indicate your firm’s agreement with the affirmation by checking the respective box for each affirmation. 1. CPA Licensure Laws Our firm is licensed by the Ohio Accountancy Board to do business in Ohio and will remain in compliance with Ohio CPA licensure laws and rules. Affirmed 2. CPE requirements Our firm and all assigned key professional staff are, and will remain, in compliance with governmental qualification standards, including governmental continuing education requirements. Affirmed 3.a. Peer Review (Opt. 1) Our firm has undergone an external quality control peer review, conducted in accordance with generally accepted government auditing standards, within the last three years and received a pass rating. The current report is on file with the Auditor of State’s Office. Affirmed N/A 3.b. Peer Review (Opt. 2) In accordance with GAGAS 3.97, our firm is not yet required to have an external quality control peer review, conducted in accordance with generally accepted government auditing standards. When required, our firm will have the appropriate peer review conducted and provide a copy of the report to the Auditor of State’s Office. Affirmed N/A 4. Ohio Ethics Laws Our firm and all assigned key professional staff are, and will remain, in compliance with the requirements of Ohio’s Ethics Law, as applicable and found at § 2921.42 and in Chapter 102 of the Ohio Revised Code. Affirmed 5. Rules and Laws Regarding Conflicts of Interest Our firm and all assigned key professional staff are, and will remain, in compliance with laws and rules regarding conflicts of interest. Affirmed 6. Unresolved Findings for Recovery Our firm is not subject to any unresolved finding for recovery issued by the Auditor of State under Ohio Rev. Code § 9.24, or our firm has taken appropriate remedial steps required under R.C. § 9.24. Our firm agrees that if this statement is deemed to be false, the contract shall be declared “void ab initio” between the parties, and ____________________ will not be obligated to pay for goods or services rendered under the contract. Any funds paid under the contract shall be remitted by our firm to ____________________ or an action for recovery of such payments may result. Affirmed 7.a. Independence - Nonaudit Services Provided (Opt. 1) ! Our firm has listed and described in our proposal any and all nonaudit services that have been provided to ____________________over the previous five (5) years from the date of our proposal or are expected to be provided during the contract term; ! Our firm and all assigned key professional staff are independent of ____________________ as defined by U.S. Government Accountability Office’s Government Auditing Standards; ! Our firm and all assigned key professional staff are, and will remain, in compliance with GAO rules relating to auditor independence; and ! In providing such nonaudit services, our firm did not perform management functions, make management decisions for ____________________ nor led reasonable third parties, with knowledge of the relevant facts and circumstances, to conclude our firm would be auditing our own work. Affirmed N/A 7.b. Independence - Nonaudit Services NOT Provided (Opt. 2) ! Our firm and all assigned key professional staff are independent of ____________________ as defined by U.S. Government Accountability Office’s Government Auditing Standards; ! Our firm has not provided nonaudit services affecting the audit periods that involved performing management functions or making management decisions for ____________________; and ! If selected, our firm will not provide nonaudit services to ____________________ during the term of the contract that would require our firm to perform management functions or make management decisions for the entity, or would lead reasonable third parties, with knowledge of the relevant facts and circumstances, to conclude that our firm would be auditing our own work. Affirmed N/A 8. Independence - Entity’s Components ! Our firm and all assigned key professional staff are independent of the entity’s components listed in Section III (G); of the Request for Proposal. Affirmed N/A NE 2025 Avon Lake Pool Lorain 2C455~0A9A4 January 1, 2025 through December 31, 2029 ✔ ✔ ✔ ✔ ✔ ✔ ✔ NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool ✔ NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool ✔ ✔ NE 2025 Avon Lake Pool City of Avon Lake City of Avon Lake Landfill 1

9.a. Independence - Entity’s Components - Nonaudit Services Provided (Opt. 1) ! Our firm has listed and described in our proposal any and all nonaudit services that have been provided to ____________________’s components listed in Section III(G) of the Request for Proposal over the previous five (5) years from the date of our proposal, or are expected to be provided during the contract term; ! Our firm and all assigned key professional staff are independent of ____________________’s components as defined by U.S. Government Accountability Office’s Government Auditing Standards; ! Our firm and all assigned key professional staff are, and will remain, in compliance with GAO rules relating to auditor independence; and ! In providing such nonaudit services, our firm did not perform management functions, make management decisions for ____________________’s components nor led reasonable third parties, with knowledge of the relevant facts and circumstances, to conclude our firm would be auditing our own work. Affirmed N/A 9.b. Independence - Entity’s Components - Nonaudit Services NOT Provided (Opt. 2) ! Our firm and all assigned key professional staff are independent of ____________________’s components as defined by U.S. Government Accountability Office’s Government Auditing Standards; ! Our firm has not provided nonaudit services affecting the audit periods that involved performing management functions or making management decisions for ____________________’s components; and ! If selected, our firm will not provide nonaudit services to ____________________’s components during the term of the contract that would require our firm to perform management functions or make management decisions for ____________________’s components, or would lead reasonable third parties, with knowledge of the relevant facts and circumstances, to conclude that our firm would be auditing our own work. Affirmed N/A 10. 1!. Personal and External Impairments ! Our firm and all assigned key professional staff have no personal or external impairments to independence due to relationships with ____________________, and have listed and described in our proposal all our firm’s professional relationships that could affect our impartiality or the appearance of impartiality involving the ____________________ or any of its agencies/agencies or components /agencies, components or oversight unit, as applicable for the past five (5) years from the date of the proposal; ! If appropriate, our proposal has included a statement explaining why such relationships do not constitute an independence issue relative to performing the proposed audit. ! Our firm shall give ____________________ and the Auditor of State written notice of any professional relationships entered into during the period of this agreement, relative to parties connected to this proposed engagement that could affect our impartiality or the appearance of impartiality. ! Prior to entering into any new agreement to provide any nonaudit service to ____________________ during the term of the contract, our firm will notify the Auditor of State through completion of the IPA Nonaudit Service GAO Independence Notification/Evaluation (Exhibit E of the RFP). By filing this form, our firm asserts the non-audit service does not impair our firm’s independence. Affirmed 1!. Inappropriate Public Office Contact Our firm and all assigned key professional staff have not made, and will not make, any contact with personnel of the ____________________ regarding this request for proposal other than allowed by Section I. C. of the RFP. Affirmed Subcontractors If subcontractors are engaged, our firm will ensure the subcontractor(s) have met all applicable elements listed in the affirmations above. Affirmed N/A 1!. Irrevocable Offer Our firm’s proposal is a firm and irrevocable offer for 90 days. Affirmed NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool ✔ NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool ✔ NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool NE 2025 Avon Lake Pool ✔ NE 2025 Avon Lake Pool ✔ NE 2025 Avon Lake Pool ✔ ✔ 2

ZUPKA & ASSOCIATES OTHER REQUIRED ELEMENTS FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 3 Public Office, Contract Period, and Scope Public Office In compliance with the requirements set forth in the Request for Proposal for the NE 2025 Avon Lake Pool, the firm of Zupka & Associates is herein submitting our proposal for your consideration to provide auditing services to the City of Avon Lake and the City of Avon Lake Landfill. Contract Period This proposal to provide auditing services to the NE 2025 Avon Lake Pool is for the contract period January 1, 2025 through December 31, 2029, and is being submitted on January 5, 2026, prior to 2 p.m., the required date and time due, as outlined in the Request for Proposal. Scope of Work The Auditor of State and the NE 2025 Avon Lake Pool have requested that an IPA express an opinion on the fair presentation of its financial statements in conformity with generally accepted accounting principles utilized by the City of Avon Lake, and an agreed-upon procedures engagement for the City of Avon Lake Landfill for the fiscal periods January 1, 2025 through December 31, 2029. Applicable standards and guidance from the Auditor of State Bulletin will be utilized by the Firm in forming this opinion as outlined on pages 5 through 12. Upon selection for this engagement, the Firm will express an opinion on the fair presentation of the City’s financial statements in conformity with the accounting principles generally accepted in the United States of America utilized by the City. The Firm will follow applicable standards and any applicable AOS guidance in forming this opinion. Also, the Firm will adhere to the reporting guidance from AU-C Sections 725 regarding supplementary information, and 730 regarding required supplementary information for this engagement as applicable for each engagement period. The Firm will not express an opinion on the fair presentation of the statistical section or transmittal letter of the report, as it is not required. If awarded this contract, should the Firm become aware that the City of Avon Lake and the City of Avon Lake Landfill is subject to audit requirements that may not be encompassed in the terms of the contract, we shall communicate this situation immediately to the Auditor of State, that in accordance with the established contract, certain relevant legal, regulatory, or contractual requirements may not be met. Applicable Auditing Standards The audit shall be performed in accordance with auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants and the most recent standards for financial audits set forth in the U.S. Government Accountability Office's Government Auditing Standards. For the City of Avon Lake Landfill, the Firm follows the American Institute of Certified Public Accountants’ attestation standards for agreed-upon procedures engagements and applicable attestation engagement standards included in the Comptroller General of the United States’ Government Auditing Standards. The Firm is aware that the attestation standards require the City to agree to the planned procedures and acknowledge that the procedures are appropriate for the intended purpose of the engagement. Ohio Compliance Supplement For each audit period, compliance testing utilizing applicable areas of the most current version of the Ohio Compliance Supplement (OCS) will be performed to design and implement the audit steps specific to the City of Avon Lake and the City of Avon Lake Landfill. All sections utilized will be documented in a logical manner to facilitate a review to verify that all applicable areas have been completed. The Firm assures its adherence to all federal, state, or local compliance requirements that are material to the City of Avon Lake and City of Avon Lake Landfill and as required by Generally Accepted Government Auditing Standards.

ZUPKA & ASSOCIATES OTHER REQUIRED ELEMENTS FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 4 Required Reports Upon completion of the audit, a comprehensive Audit Report consisting of the elements described below shall be submitted to the Auditor of State's Office in an electronic print definition file. The required reports for this engagement are as follows: 1. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles utilized by the City, including required and other supplementary information. 2. A combined report on compliance and internal control required by Government Auditing Standards. 3. A management letter, separate from other electronically submitted reports. 4. A separate Agreed-Upon Procedures report for the City of Avon Lake Landfill, in accordance with Chapter 3745.27. This report will be submitted separate from the City’s audit reports and also invoiced separately. This report will follow the American Institute of Certified Public Accountants’ attestation standards for agreed-upon procedures engagements and applicable attestation engagement standards included in the Comptroller General of the United States’ Government Auditing Standards. In addition to the reports to management, which applicable audit standards may require, should the Firm become aware of illegal acts or indication of illegal acts, all findings will be reported to Mr. Allen Allred, Chief Auditor in the Northeast Region at 216-787-3665. Engagement Timetable Please see page 21 of this Proposal for our engagement timetable. Communication Zupka & Associates will lead the entrance conference the week of January 19, 2026, at the City’s office to discuss audit procedures with Ms. Beth Krosse, Finance Director, Mr. Mark Spaetzel, Mayor, President of City Council, members of the City’s Audit Committee or its equivalent, and other key employees of the City. During this meeting, the Firm will lead discussions relative to prior engagement problems and establish planning and control mechanisms for deciding on, and monitoring, the interim work to be performed to the completion of audit fieldwork. In addition, written task assignments, review procedures, and progress reporting responsibilities will be prepared. The exit conference is scheduled to be held the week of June 25, 2026, with Ms. Krosse, Finance Director, Mr. Spaetzel, Mayor, President of City Council, members of the City’s Audit Committee or its equivalent, and other key employees of the City to summarize the results of the fieldwork, review significant findings, and discuss the audit report. At this point, the City’s representatives will be provided an opportunity to respond to the audit comments. We will be in constant communication with Ms. Krosse and her staff, and the City’s Audit Committee or its equivalent, throughout the audit process to communicate our progress and any potential audit problems. The Firm will be in contact with the Auditor of State throughout the term of the engagement with the progress of the audit, including any possible changes to the audit, ORC compliance, and any new SAS or GASB implementation issues which we will communicate in writing prior to any modification in the scope of the audit. Proposal Length This technical proposal is no more than 30 pages, as specified in the RFP. Firm Contact Kyle Dougherty, CPA, is Managing Partner of Zupka & Associates and the authorized representative to bind the firm regarding this proposal. The Firm is located at 4141 Rockside Road, Suite 200, Seven Hills, Ohio 44131. Our office phone number is 216-475-6136, fax number is 216-475-1006, and our e-mail address is admin@zupkacpa.com.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 5 Detailed Scope of Work Auditor will obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The Engagement Partner will report on the financial statements, as required by the Statements on Auditing Standards, in accordance with the auditor’s findings. The Engagement Team will obtain an understanding of the City’s environment to establish scope of the financial and compliance audit. See detailed listing in the Financial Audit Section. These objectives will be met through the audit approach outlined on the following pages with the qualified and experienced audit engagement team assigned to this engagement. The Firm will adhere to compliance with guidelines established by the AICPA’s recent auditing standards, including SAS No. 147 and 148, as well as any new SAS and GASB statements that will become effective for the contract period. A. Engagement Preparation Planning 1. Obtain a general understanding of management’s reputation and integrity and an understanding of the financial condition, and operating environment through discussions with management, predecessor auditors, and review of prior audit working papers, prior audit reports, and minutes of City Council. 2. Meet with Ms. Krosse, Finance Director, and key employees of the City’s staff to set the audit scope and determine the staffing needed and time deadlines. 3. Prepare analytical worksheets, risk assessment analysis, and materiality computations. We will evaluate the analytical worksheets to determine the nature and scope necessary for audit procedures. 4. Perform materiality determination for each opinion unit of the City’s financial statements. 5. Evaluate whether that materiality judgment remains appropriate as the audit progresses. Risk Assessment Procedures/Internal Control In accordance with auditing standards, risk assessment procedures will be performed to: 1. Discuss among the Engagement Team the susceptibility of the City’s financial statements to material misstatements or material noncompliance due to fraud or error. 2. Inquire of management and others within the City, which may include those charged with governance, employees involved in initiating, authorizing, processing, or recording transactions, and in-house legal counsel. 3. Identify areas where special audit consideration may be needed, such as related party transactions and any unusual transactions or going concern issues, etc. 4. Perform analytical procedures (preliminary and final) as required by AU-C Section 520 in planning the audit for each opinion unit of assets, liabilities, deferred outflows/inflows of resources, revenues, and expenses. We will develop expectations about plausible relationships that are reasonably expected to exist. We will then compare the expectations to recorded amounts and, if unexpected results occur, consider those results in identifying risks of material misstatement. 5. Observe, inspect, and evaluate audit evidence to support the reasonableness of management’s assumptions and management’s oral and written representations. Such audit procedures include observation of the City’s activities and operations, inspection of documents, reading reports, visits to sites, and walk-through procedures.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 6 A. Engagement Preparation (Continued) Risk Assessment Procedures/Internal Control (Continued) To obtain an understanding of the City’s internal control, including information systems and technology environment, the following will be performed: 1. Evaluate the design of controls to determine whether they have been implemented and are free of material weaknesses and controls are effective through inquiry and questionnaires with responsible employees and walkthroughs of the control process for each significant audit area. 2. Assess the risk of material misstatement of the financial statements whether due to error or fraud and design the nature, timing, and extent of further audit procedures to reduce audit risk to an appropriately low level, based on our understanding of the five elements of internal control: • control environment; • risk assessment; • communication/information; • monitoring; • control activities 3. Perform control testing as deemed necessary, based on the results of our risk assessment. To determine whether a control, individually or in the aggregate, is relevant to the audit, the Firm’s audit team will consider the following factors: • materiality. • significance of the related risk. • nature and structure of the City. • diversity and complexity of operations. • applicable legal and regulatory requirements, including the Ohio Compliance Supplement • circumstances and the applicable component of internal control. • nature and complexity of service organizations utilized by the City, as applicable. • whether and how a specific control, individually or in combination with other controls, prevents or detects and corrects material misstatements. 4. Review City policy on scanned documents and test controls over the electronic process accordingly. 5. Test controls over the City’s information systems as discussed in the following section entitled “Auditing of Information System”. Review Mechanisms for Fraud Risk Assessment and Monitoring Process 1. Review City Council minutes for any items that might indicate that the City may be experiencing any imminent threats, such as a threat of a major source of funding being terminated or significantly reduced, difficulty generating cash flow from activities, etc. 2. In accordance with SAS requirements, inquire of management and others within the City about the risks of fraud and their knowledge of fraud or suspected fraud. 3. Consider the results of the analytical procedures performed while obtaining an understanding of the City. 4. Hold a fraud risk discussion among engagement team members as part of obtaining an understanding of the City. 5. Review programs and controls the City has implemented to address identified fraud risks or otherwise help detect and prevent fraud, and how those programs and controls are monitored.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 7 A. Engagement Preparation (Continued) Risk Assessment Procedures/Internal Control (Continued) Evaluate Risk of Material Misstatement 1. Identify inherent and control risks throughout the process of obtaining an understanding of the City and its environment, including relevant controls that relate to the risks, and considering the classes of transactions, account balances, and disclosures in the financial statements. 2. Relate the identified risks of potential errors and fraud at the relevant assertion level. 3. Consider whether the risks are of a magnitude that could result in a material misstatement of the financial statements. 4. Consider the likelihood that the risks could result in a material misstatement of the financial statements. 5. Select an audit approach that is appropriately tailored to respond to the assessed level of risk, such as limited, basic, or extended procedures. These procedures will include control tests as previously discussed and/or substantive tests, as discussed in the following section entitled, “Audit Sampling – Substantive Testing”. Audit Sampling - Substantive Testing The Firm’s substantive testing is developed on a non-statistical sampling approach. The Firm’s audit team will, based upon our assessment of control risk, inherent risk, and risk of material misstatement: 1. Establish materiality levels for performance materiality and planning materiality. 2. Test materially significant items, including individually significant and unusual items in their entirety, based upon planning materiality and performance materiality. 3. Analyze the remaining balance to determine the desired percent of coverage. If the remaining balance exceeds the calculated planning materiality, additional audit procedures will be considered, including confirmation of material revenue and expenses, examination of supporting documentation, and analytical review testing, such as trend analysis and comparison of budget to actual. 4. Select and test, in general, a representative sample utilizing a random selection. As applicable, the auditor will then project the results to the population. 5. Perform, as practical, compliance attribute testing of federal, state, and local requirements simultaneously with the substantive tests of transactions. 6. Audit procedures to be modified according to significant audit areas and assertions for: • Account balances • Account transactions • Disclosures • Accounting estimates • Audit areas that have fraud risk or other significant risk Some assistance with the preparation of schedules may be requested of the City as the audit progresses.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 8 A. Engagement Preparation (Continued) Auditing of Information Systems Audit planning to include the following actions: 1. Communication with Mr. Robert Rua, Communications and Technology Director, and Ms. Krosse, Finance Director on the procedures by which the City uses information systems and how initial transactions are recorded, processed, and reported. 2. Based on the above noted procedures, the audit team will determine whether the City has established effective controls that adequately respond to the risks that arise from users dependent on information technology (IT) by review of the general controls identified below, and which cover: • the data processing personnel as a group, as well as specific computerized accounting activities of those employees; • authorizing transactions and approving changes to computer programs; • controlling access to programs and data files; • the role of information systems in processing data; • systems maintenance; • implementation of additional hardware and software; • computer operations; • system software; • data files; • separation of duties; and • disaster recovery. 3. The City utilizes Tyler Technologies-New World, Springbrook, OpenGov, and MyRec software for its financial accounting; therefore, we will review applications and user controls identified below for the noted system. 4. Application controls as they relate to: • Specific computerized accounting applications; • The data involved in processing and reporting transactions; • Authorizing transactions; and • Access controls. 5. User controls as to the production of manual checks to ensure the completeness and accuracy of computer output against source documents or other input. If considered necessary, we will utilize the expertise of an IT specialist in planning the audit, performing computer- assisted audit techniques, as well as testing the general or applications controls. In the performance of our audit, we will utilize our computer systems for many steps in the audit process. Some of these applications include statistical audit sampling, analytical procedures, spreadsheet preparation, and report narratives.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 9 B. Financial Audit Section Cash, Investments, and Investment Related Activity 1. Ascertain cash and investments by each opinion unit in the financial statements are on hand physically or held in safekeeping by others on behalf of the City. 2. Determine that investments are either authorized by law, contract, or the investment policy of the City. 3. Accomplish the above objectives through audit of the following information provided by Ms. Krosse, Finance Director: schedule of cash and investment balances at the opening and closing of the current period by a review of bank reconciliations, bank and investment confirmations including confirmation with OPCS, authorization in the minutes of City Council, vouching of significant investment purchases and proceeds from significant investments, a recomputation of gain or losses from sale of investments (when applicable) and an audit of unusual transactions, if any are identified through this audit. Revenue and Receivables 1. Identify the City’s major sources of revenue and consider the materiality and audit risk associated with each. The City’s income tax revenue, property tax revenue, and charges for services represent a significant percentage of the City’s total revenue and will be a major focus of our audit work. The City’s property taxes are assessed as low risk since appraisal, billing, collection, and distribution are performed by the Lorain County Auditor and the Lorain County Treasurer. 2. Determine that revenues that are available and measurable in the audit period have been recorded and amounts uncollected at the end of the period presented as receivables, are valid. Also, verify that these revenues and receivables are presented and classified properly as to amount, fund, and account in the financial statements, and related disclosures are adequate. 3. Ascertain the above objectives through auditing the City’s collection procedures, practices and policies, comparative financial analysis of revenues, testing of controls, examining supporting documentation, confirmation with other governmental units, and performing a search for unrecorded receivables. 4. In addition, we will audit the significant collection points of the City that collects a material amount of the City’s revenues. As part of our audit for these collection points, we will review internal controls and segregation of duties. 5. Review the service organization control report, including user control considerations, of Medicount, since the City contracts with Medicount to administer its EMS billing. We will also review the service organization control report, including user considerations, of the Regional Income Tax Agency (RITA), since the City contracts with RITA for its income tax collections,i to determine whether we will rely on the service organization controls of Medicount and RITA. If Medcount or RITA do not have a SOC-1 report available, we will perform additional testing. Expenses and Accounts Payable 1. Identify the City’s major expenses and consider the materiality and audit risk associated with each. The City’s general government, transportation, security of persons and property, and water and sewer expenses represent a material percentage of the City’s total expenses. These expenses largely consist of payroll related costs and will be a major focus of our audit work as noted under the “Payroll and Related Liabilities” section. 2. Ascertain recorded expenses and related accounts payable and cash disbursements are for goods and services authorized and received. 3. Verify that expenses for goods and services and related disbursements and liabilities have been presented and classified properly as to account, fund, budget category, period amount, and fund type in the financial statements, and related disclosures are adequate. 4. Accomplish these objectives through auditing the City's purchasing procedures, comparative financial analysis of expenses, testing of controls, examining supporting documentation, performing a search for unrecorded liabilities, and budgetary analysis of expenses.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 10 B. Financial Audit Section (Continued) Payroll and Related Liabilities 1. Determine payroll expenses and related liabilities are made only for work authorized, performed, and computed, using rates in accordance with contracts and relevant laws and regulations, and related disclosures are adequate. 2. Verify payroll and related liabilities are recorded correctly as to amount and period and distributed properly by account, fund, and budget category in the financial statements and related disclosures are adequate. 3. Audit the accounting and financial reporting for pensions and other post-employment benefits in compliance with GASB Statement No. 68 and GASB Statement No. 71, GASB Statement No. 73, GASB Statement No. 74, and GASB Statement No. 75. 4. Accomplish the above objectives through inquiries with Ms. Krosse and payroll staff, regarding regulations pertinent to wages, comparative financial analysis of payroll expenses, testing of controls, reconciling payroll recorded to 941 forms and W-2 forms, third party confirmations, and performing reasonableness tests for compensated absences and pension expense. Capital Assets 1. Ascertain capital assets and related depreciation in the financial statements represent a complete and accurate listing of the capitalized cost of assets, purchased, constructed, or leased, and physically on hand, and that the related disclosures are adequate. 2. Audit construction-in-progress for any projects currently undergoing renovation or projects anticipated in subsequent fiscal years of this contract. 3. Physical observation of capital assets based on materiality, and establish scope and risk level. 4. Accomplish these objectives by reviewing and examining supporting documentation for asset additions, retirements, or adjustments to each account, testing for clerical accuracy, and comparative financial analysis of capital expenditures and depreciation expense. Debt/Leases 1. Determine debt and leases are identified, authorized, and recorded in the proper fund and account, including any new issuances are properly presented in the financial statements and that related disclosures are adequate. 2. Accomplish these objectives through inquiry, review of the minutes of City Council, review of leases and debt- related supporting documentation, compliance with debt covenants, confirmation of amounts with the trustee and report future cash commitments relating to leases. Net Position/Fund Balance 1. Determine components of net position/fund balance and changes in net position/fund balance are properly computed and are described, classified, and disclosed appropriately in the financial statements. 2. Accomplish these objectives by analyzing the changes in net position/fund balance, reading minutes of City Council to identify authorizations for constraints on fund balance and restrictions on net position, and considering the propriety of accounting treatment and disclosure. Trial Balance 1. Determine if opening balances contain misstatements that materially affect the current period’s financial statements and if accounting policies have been properly accounted for and adequately presented and disclosed in accordance with the applicable financial reporting framework. 2. Trace activity to the general ledgers for the audit period and review journal entries for reasonableness.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 11 C. Compliance Section 1. Perform an examination of the City's compliance with requirements of the Ohio Revised Code and other applicable guidelines. Any areas of non-compliance will be disclosed to City representatives. 2. Verify grant administration and records, and grant revenue and expenses in accordance with grant provisions and related laws and regulations. 3. Test sections of the Ohio Revised Code for direct laws, indirect laws, and statutorily mandated tests and stewardship. 4. For the City’s Landfill, we will follow the American Institute of Certified Public Accountants’ attestation standards for agreed-upon procedures engagements and applicable engagement standards included in the Comptroller General of the United States’ Government Auditing Standards, and in accordance with Ohio Administrative Code Section 3745.27. D. Report Preparation and Completion Procedures 1. Determine if the required financial report (GAAP report) was submitted timely to the Auditor of State’s Hinkle System, and reconcile to supporting accounting records. 2. Obtain representation letters and review legal letters for pending litigation. We will also review minutes of City Council and inquire of management for possible subsequent events. 3. Review all audit procedures performed and determine if preliminary risk assessments need to be modified. We will evaluate misstatements identified during the audit and discuss them with management, if necessary. We will also prepare a summary of all recommendations, citations, deficiencies, and material weaknesses, if necessary, and discuss them with management. A quality control review will be performed by our Quality Control Manager prior to finalization. 4. Prepare an audit report for the audit period, including financial statements, notes, and any items of non- compliance and/or audit findings. We will review the Management’s Discussion and Analysis prepared by the City. The audit report will be issued in an electronic print definition file (PDF) to the Auditor of State’s Office by the applicable deadline. A listing of required reports that will be issued for this engagement can be found on page 4 of this proposal in the section “Other Required Elements - Required Reports”. Our Firm’s Innovations for the City of Avon Lake and City of Avon Lake Landfill The Firm has 40 years of experience in governmental accounting and auditing and providing conversion and Annual Comprehensive Financial Report services to local governmental entities, including cities and counties. Our firm’s knowledge of and prior experience working with cities of various size and cities that provide varied services, including cities with various cash collection points, makes us uniquely qualified to provide the City of Avon Lake and City of Avon Lake Landfill with a highly efficient and comprehensive audit. In addition, our Firm’s knowledge of and prior experience working with the City makes us uniquely qualified to provide the City with a highly efficient and comprehensive audit. The Firm is committed to serve its clients with the utmost professionalism and striving to meet our clients’ needs and meet each contractual obligation in a timely and professional manner. Our rating with the Auditor of State reflects our timely reporting as well as the quality of our reporting, and we have been successful in submitting all our local governmental audits timely in the last reporting periods. We also service City governments that prepare an Annual Comprehensive Financial Report and assist them in submitting their information timely. Providing clients with the highest level of service is a priority; therefore, we ensure the Firm’s scheduling maximizes our staff’s attention and energies to meet our contractual obligations with minimal disruption to each client’s operations.

ZUPKA & ASSOCIATES SCOPE OF WORK FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL 12 Our Firm’s Innovations for the City of Avon Lake and City of Avon Lake Landfill (Continued) In order to achieve this goal, with the intent of minimizing disruption to Ms. Krosse and her staff, we will communicate with the City of Avon Lake in early 2026 and provide the City with a detailed list of information that will be needed for the audit. During the course of this contract, the Firm’s efficiency will be enhanced by the combined years of the Firm’s audit team experience, as well as the knowledge of the City gained during the first year audit, thus requiring fewer hours to conduct subsequent year audits. This is reflected in the Schedule of Professional Fees and Expenses being submitted in conjunction with this technical proposal under separate cover, as required by the Request for Proposal. In order to conduct our audit of the City with the utmost efficiency, our Firm will first communicate prior to conducting any testing of the individual departments of the City regarding performance of the following procedures: 1. Obtain each department’s contact individual to whom all audit documentation requests should be directed; 2. Submit requests a few weeks prior to on-site visit at the individual department, thereby allowing the department ample time to gather the information; 3. Requests will cover the majority of the items required for audit testing purposes, including major accounting cycle processes, cash accounts and bank reconciliations, capital assets, credit/vendor/procurement activity, payroll/benefits activity, any ORC requirements, computer software/IT controls; 4. All requests will also be forwarded to the City’s Finance office so the Finance office is aware of which departments are being tested; 5. Testing of each department will vary, depending upon the size of the department, but it is anticipated that most department on-site visits will range from 4 to 8 hours; 6. Any additional testing may be done off-site or the department will be contacted if another on-site visit is needed; 7. Any proposed findings or management letter comments will be discussed with the individual department and the Finance office prior to finalizing the audit. Audit engagements are scheduled with each client’s specific needs and staffing in mind. The Firm’s audit team is available to work on-site at our client’s offices. In addition, the Firm utilizes electronic workpapers and an online file sharing portal, allowing the fieldwork to be performed on-site and remotely, depending upon the client’s preference, while conducting all audits with the utmost efficiency and also reducing any potential disruption to our clients. The Firm is familiar with audit procedures required for auditing municipal court systems, as we have audited municipal court systems of the cities of Lorain, Euclid, and Oberlin. All team members are knowledgeable about the accounting and financial reporting requirements of currently effective and upcoming GASB statements through various continuing education, including seminars sponsored by the Auditor of State and the Governmental Accounting Standards Board, and other accredited CPE programs, and are prepared to audit financial statements and related disclosures required by the GASB statements, including recently effective statements such as GASB Statement No. 101, Compensated Absences, GASB Statement No. 102, Certain Risk Disclosures, and upcoming GASB Statement No. 103. The Firm will continue to remain updated with any authoritative legislation that impact the City’s future revenues and operating costs.

ZUPKA & ASSOCIATES SCHEDULE OF AUDIT HOURS FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL FOR THE CONTRACT PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2029 13 Quality Control Becky Gnatowski Total Partner Senior Audit Manager In-Charge Staff Audit Phase Hours Kyle Dougherty Jeff Rinehart Senior Accountants Engagement Preparation: Planning 18 4 6 6 2 Risk Assessment 22 4 8 8 2 Analytical Procedures 8 1 1 2 4 Fraud Risk Assessment Documentation 8 2 1 3 2 IT Controls, Evaluation, and Testing 10 1 1 4 4 I/C Evaluation and Testing 38 2 2 14 20 Entrance, Progress, and Exit Conferences 4 2 0 2 0 Supervision and Review 22 6 10 6 0 General Auditing Procedures 2 0 0 2 0 Minutes, Ordinance, and Laws 10 0 1 6 3 Financial Audit Section: Cash and Investments 16 0 1 7 8 Revenues, Receivables, and Receipts - Governmental Funds 26 2 2 9 13 Service Revenue and Receivables - Proprietary Funds 52 2 4 20 26 Expenses for Goods and Services and Accounts Payable and Other Liabilities 36 1 2 8 25 Payroll and Related Liabilities 42 1 2 11 28 Inventories and Prepaids 4 0 1 1 2 Capital Assets and Expenditures 40 1 2 16 21 Debt and Debt Service Expenditures 16 1 2 5 8 Equity and Financial Statement Reconciliations 6 1 1 2 2 Insurance 8 0 1 3 4 Trial Balances 10 1 2 3 4 Compliance Audit Section: Ohio Revised Code: Direct Laws 10 1 2 3 4 Indirect Laws and Statutorily Mandated Tests 10 1 2 3 4 Stewardship 8 1 1 3 3 Report Preparation and Completion Procedures 20 4 4 6 6 Total Hours- City of Avon Lake 446 39 59 153 195 Hours- City of Avon Lake Landfill 8 1 1 3 3 Total Engagement Hours 454 40 60 156 198 4 4 6 6 13 25 94 152 22 30 53 37 1 1 3 3 Partners Managers In-Charge Sr Staff Total Project Hours Landfill Engagement Preparation Financial and Compliance Audit Section Report Preparation

ZUPKA & ASSOCIATES PEER REVIEW LETTER OF ACCEPTANCE 14 February 24, 2023 Kyle Dougherty James G. Zupka CPA, Inc. 5240 E 98th St Ste 1 Cleveland, OH 44125-2456 Dear Kyle Dougherty: It is my pleasure to notify you that on February 24,2023, the Ohio Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2025. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerely, Jodey L. Altier, CPA, Chair OSCPA Peer Review Committee peerreview@ohiocpa.com (614) 764-2727, option 5 cc: Ronald Thompkins, James Zupka Firm Number: 900010102789 Review Number: 594569

ZUPKA & ASSOCIATES PROPOSED AUDIT ENGAGEMENT TEAM FOR THE AUDIT OF THE NE 2025 AVON LAKE POOL FOR THE CONTRACT PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2029 15 • Kyle Dougherty, CPA, is responsible for major decisions, job scheduling, and final review and approval of workpapers. He also provides oversight for the IT area of the Firm’s audits. • Jeff Rinehart is responsible for planning, developing an audit strategy, and reviewing assessment of audit risk and audit plan, supervising the Firm’s staff on-site, reviewing workpapers for accumulated results of audit procedures in relation to the audit risk assessment and financial data significant to the audit objectives, and communicating with management and those charged with governance at the conclusion of the audit. • Becky Gnatowski, CPA, is responsible for reviewing workpapers and performs the overall final review for quality assurance. • Detailed resumes and qualification of all key individuals assigned to this engagement appear on pages 16 through 18 of this proposal. • In addition, relevant recent experience of other engagements performed by our firm are listed on pages 19 and 20 of this proposal.

ZUPKA & ASSOCIATES RESUMES AND QUALIFICATIONS 16 Kyle K. Dougherty, CPA, Managing Partner Mr. Dougherty joined the Firm of Zupka & Associates, in August 2012. He earned a Master of Accountancy degree with a major in Financial Accounting/Audit from Cleveland State University in May 2013, which included courses in Accounting Systems and Advanced Accounting Information Systems. For this engagement, he will serve as the Partner-in-Charge of the final review and approval of the audit report. An example of the types of entities Mr. Dougherty has served are: • Counties • Cities • School district, including city and local school districts and community schools • HUD audits • Non-Profit organizations Mr. Dougherty has considerable auditing experience in auditing various types of local governmental entities, including counties, cities, school districts, housing authorities, and non-profit organizations, as well as performing single audits for many of these entities and review of the Annual Comprehensive Financial Report. He also provides services for the Firm’s consulting engagements, including preparation of Financial Data Schedules for housing authorities, quarterly and annual reports, IT Systems, and maintenance of capital asset records. Mr. Dougherty also partners closely with Ms. Salnajs, Managing Partner, in providing GAAP conversion services to the Firm’s clients and has been instrumental in designing systems for conversions and implementation of GASB Statement No. 68 and GASB Statement No. 75 for various clients of the Firm. He is also responsible for the IT section of many of the firm’s audits, and applies his understanding of information systems utilized by the various clients for which he has performed and provided oversight for the IT section of the Firm’s audits. PROFESSIONAL ORGANIZATIONS • American Institute of Certified Public Accountants • Ohio Society of Certified Public Accountants • Ohio Governmental Financial Officers Association CONTINUING PROFESSIONAL EDUCATION Hours 2025 Accounting for Capital Assets – GFOA 8 Audit Procedures and GASB Updates 8 No Vacation from Estimated Compensated Absences 2 Community School Training – AOS 8 Single Audit and Determination of Program Testing and In-House Discussion 3 2025 Combined IPA Conference – AOS 8 Audit Procedures and In-House Discussion 3 37th Ohio GFOA Annual Conference and Membership Meeting 17.8 GFOA’s 2025 Governmental GAAP Guide 4 2024 2024 GFOA Annual Governmental GAAP Update 4 37th Ohio GFOA Annual Conference and Membership Meeting 10.2 Staff Level Specific Audit Areas and Workpapers 6 Auditor of State Findings for Recovery and Discussion 2 2024 Virtual Combined IPA Conference and Discussion 8 Community School Training and Discussion 8 Ohio GFOA 2024 Advanced Governmental Accounting Seminar 13 Updated Audit Procedures and Overview of Workpaper Procedures 3 Updated Audit Approach for 2023 Audits 8 2023 GFOA’s 23rd Annual Governmental GAAP Update 4 Governmental Auditing – MFOA of Northeast Ohio-Ohio Auditor of State 1.5 Ohio GFOA’s 2023 Annual Conference and Membership Meeting 4.8 Ohio GFOA Advanced Governmental Accounting Seminar 13 Discussion and Understanding of New GASBs, Workpaper Updates, Discussion and Review of 2023 ORC 8 PPC Methodology Essentials 2 Checkpoint Engagement Optimization: Internal Control 2 AdvanceFlow Engagement Setup, Management, and Finalization 1 AdvanceFlow Workpaper Essentials 2 Checkpoint Engage: Plan and Execute Audit Engagements 1.5 Checkpoint Engage Functionality: Single Audit 1.5

ZUPKA & ASSOCIATES RESUMES AND QUALIFICATIONS 17 Becky A. Gnatowski, CPA, Quality Control Manager Becky Gnatowski earned a Bachelor of Business Administration degree from Cleveland State University in 1987. She joined the Firm of Zupka & Associates in 1992. Mrs. Gnatowski is the Firm’s Manager in charge of Quality Review and has acquired a diverse background of auditing and GAAP conversion experience during her career. She has performed GAAP reviews and audits of: • Counties • HUD audits • Cities • Insurance consortiums • School districts, including city and local school • Metropolitan park districts Districts and community schools • General health districts Mrs. Gnatowski has also been the in-charge manager in performing the conversion of cash basis to GAAP basis financial statements for many city, county, and school district engagements. She has also performed the review and preparation of the Annual Comprehensive Financial Report and implemented GASB Statement No. 34 reporting principles for many local governments. She has assisted in implementing GASB Statement No. 68 and GASB Statement No. 75, as well as all new pronouncements and standards. PROFESSIONAL ORGANIZATIONS • Ohio Society of Certified Public Accountants RECENT CONTINUING PROFESSIONAL EDUCATION Hours 2025 Accounting for Capital Assets – GFOA 8 Audit Procedures and GASB Updates 8 No Vacation from Estimated Compensated Absences – GFOA 2 Community School Training – AOS 8 Single Audit and Determination of Program Testing 3 2025 Combined IPA Conference – AOS 8 Audit Procedures & In-House Discussion 3 2025 Governmental GAAP Update- GFOA 4 2024 8090B: Auditing Standards No. 142-145 4 2024 GFOA Annual Governmental GAAP Update 4 Staff Level Specific Audit Areas and Workpapers 6 Ohio Professional Standards and Responsibilities 3 Auditor of State Findings for Recovery and Discussion 2 2024 Virtual Combined IPA Conference and Discussion 8 Single Audit Update and Discussion 3 Community School Training and Discussion 8 Updated Audit Procedures and Overview of Workpaper Procedures 3 Ohio Compliance Supplement 2024 Updates 1.5 Updated Audit Approach for 2023 Audits 8 2023 GFOA’s 23rd Annual Governmental GAAP Update 4 Single Audit Training and Discussion 2 2023 Combined IPA Conference & In-House Discussion 8 USAS Redesign – Financial Reports for Audit and GAAP 1 Discussion and Understanding of New GASBs, Workpaper Updates, Discussion and Review of 2023 ORC 8 PPC Methodology Essentials 2 Checkpoint Engagement Optimization: Internal Control 2 AdvanceFlow Engagement Setup, Management, and Finalization 1 AdvanceFlow Workpapers Essentials 2 Checkpoint Engage: Plan and Execute Audit Engagements 1.5 Checkpoint Engage Functionality: Single Audit

ZUPKA & ASSOCIATES RESUMES AND QUALIFICATIONS 18 Jeff Rinehart, M.Acc., Senior Audit Manager Jeff Rinehart earned a Bachelor of Science in Business Administration degree with a major in Accounting from Bowling Green State University and a Master of Accountancy with a specialization in Information System Auditing and Controls from Bowling Green State University in August 2007. Mr. Rinehart has been with the firm of Zupka & Associates since October 2007. Mr. Rinehart has obtained considerable auditing experience during his tenure with the firm and has performed audits of: • Counties • Cities • School districts, including city and local school districts and community schools • HUD audits • General health districts • Insurance consortiums • Workforce initiative associations Mr. Rinehart has also performed the review and preparation of Annual Comprehensive Financial Reports, as well as the conversion of cash basis to GAAP basis financial statements and agreed-upon procedure engagements. Mr. Rinehart also assisted in implementing the firm’s electronic workpaper system. CONTINUING PROFESSIONAL EDUCATION Hours 2025 Accounting for Capital Assets – GFOA 8 Audit Procedures and GASB Updates 8 No Vacation from Estimated Compensated Absences 2 Community School Training – AOS 8 Single Audit & Determination of Program Testing 3 2025 Combined IPA Conference – AOS 8 2025 Governmental GAAP Update- GFOA 4 2024 2024 GFOA Annual Governmental GAAP Update 4 Auditor of State Findings for Recovery and Discussion 2 2024 Virtual Combined IPA Conference and Discussion 8 Single Audit Update and Discussion 3 Community School Training and Discussion 8 Updated Audit Procedures and Overview of Workpaper Procedures 3 Updated Audit Approach for 2023 Audits 8 2023 GFOA’s 2023 Annual Governmental GAAP Update 4 Discussion and Training regarding Single Audits 2 2023 Combined IPA Conference & In-House Discussion 8 Community School Training and Discussion 8 USAS ReDesign – Financial Reports for Audit and GAAP 1 Discussion and Understanding of New GASBs, Workpaper Updates, Discussion and Review of 2023 ORC 8 PPC Methodology Essentials 2 Checkpoint Engage Optimization: Internal Control 2 AdvanceFlow Engagement Setup, Management, and Finalization 1 AdvanceFlow Workpaper Essentials 2 Checkpoint Engage: Plan and Execute Audit Engagements 1.5 Checkpoint Engage Functionality: Single Audit 1.5

ZUPKA & ASSOCIATES FIRM GOVERNMENTAL EXPERIENCE 19 Entity Period of Service Total Hours Contact Person Phone Number City of Lorain 01-01-15 to 12-31-24 790 Joe Koziura, City Auditor 440-204-2090 City of Cuyahoga Falls 01-01-16 to 12-31-24 650 Scott Fitzsimmons, Deputy Finance Director 330-971-8230 City of Avon Lake and Avon Lake Landfill * ♦ 01-01-13 to 12-31-22 455 Beth Krosse, Director of Finance 440-933-6141 City of Oberlin 2003-2011/2015-2024 400 Marin Fowler, Interim Finance Director 440-775-7210 City of Brook Park * ♦ 2003-2008/2015-2024 352 Robert McGann, Director of Finance 216-433-1300 City of Aurora 2014-2018/2019-2024 300 Tim Clymer, Finance Director 330-562-6131 Entity Period of Service Total Hours Contact Person Phone Number Local Governmental Entity Audits Miami County and Miami County Landfill 2015-2024 1,384 Matthew Gearhardt, County Auditor 937-440-5925 City of Lorain 2015-2024 790 Joe Koziura, City Auditor 440-204-2090 City of Cuyahoga Falls 2016-2024 650 Scott Fitzsimmons, Deputy Finance Director 330-971-8230 City of Bellevue * 2005-2014/2024 570 Patrick Smith, City Auditor 419-483-6399 City of Solon & Bainbridge Twp. Solon JEDD ♦ 2015-2024 534 Matthew Rubino, Director of Finance 440-349-6300 City of Brunswick 42006-2015/2022-2023 520 Todd Fischer, Finance Director 330-225-9144 City of Brecksville 2011-2020 515 Laura Starosta, Director of Finance 440-526-4351 City of Euclid and Landfill * √ ♦ 2024/2009-2018 511 James Smith, Finance Director 216-289-8357 City of Rocky River, Rocky River Landfill, Wastewater Treatment Plant 2019-2024 510 Michael Thomas, Director of Finance 440-331-0600 City of Brooklyn and Brooklyn Landfill * ♦ 2011-2020 504 Tom Raguz, Deputy City Administrator/Finance Director 216-635-4204 City of Cleveland Heights and Landfill 2012-2021/2023 503 Rodney Hairston, Finance Director 216-291-3927 City of Lakewood * ♦ 2024/2009-2018 501 Renee Mahoney, Director of Finance 216-529-6101 City of South Euclid 2007-2016/2020-2024 480 Amy Himmelein, Finance Director 216-381-0400 City of Girard 2011-2013/2019-2024 470 Julie Coleman, Auditor 330-545-6843 City of Avon Lake and Avon Lake Landfill * ♦ 2013-2022 455 Beth Krosse, Director of Finance 440-933-6141 City of Highland Heights * 2005-2015/2018-2023 440 Joseph Filippo, Finance Director 440-461-2440 City of Maumee 2005-2014/2017-2024 408 Jennnifer Harkey, Finance Director 419-897-7115 City of Oberlin 2003-2011/2015-2024 400 Marin Fowler, Finance Director 440-775-7210 City of Fairview Park 2020-2024 385 Jennifer Pae, Finance Director 440-356-4401 City of Independence 2022-2024 364 Vern Blaze, Finance Director 216-524-9713 City of Gahanna 2021-2024 360 Joann Bury, Director of Finance 614-342-4065 City of Warrensville Heights * ♦ 2015-2024 355 Karen Howse, Finance Director 216-587-6500 City of Brook Park * ♦ 2003-2008/2015-2024 352 Robert McGann, Director of Finance 216-433-1300 City of Broadview Heights 2023 340 David Pfaff, Finance Director 440-526-3793 City of North Royalton 2019-2024 332 Jenny Esarey, Finance Director 440-582-6234 City of University Heights * 2011-2018/2020-2024 327 Katie Iaconis, Director of Finance 216-932-7800 City of Orrville 2020-2024 316 Janet Strimlan, Finance Director 330-684-5007 City of Wapakoneta and City of Wapakoneta Landfill 2017-2021 310 Wilbur Wells, Auditor 419-738-3011 City of Olmsted Falls * 2012-2020 300 Tom Reynolds, Finance Director 440-427-2349 City of Aurora 2014-2024 300 Tim Clymer, Finance Director 330-562-6131 Northwestern Water and Sewer District 2014-2023 300 Kay Ball, Chief Financial Officer 419-354-9090 Village of Oakwood * 2006-2009 300 Brian Thompson, Director of Finance 440-232-9988 City of Seven Hills * 2011-2014/2019-2024 300 Aaron Frank, Finance Director 216-524-4421 Laketran 2001-2010/2012-2024 291 Matthew Clarke, Director of Finance 440-350-1000 City of Mentor-on-the-Lake 2020-2024 285 Jaclyn Martin, Director of Administration and Finance 440-257-7216 City of Maple Heights * 2011-2020 280 Tinita Tillman, Finance Director 216-587-9018 City of Mayfield Heights 2019-2024 275 Dana Skully, Finance Director 440-442-2626 Village of Mayfield 2011-2020 230 Ron Wynne, Director of Finance 440-442-1762 Miami County Public Health District 2015-2024 185 Angie Cotrell, Fiscal Specialist 937-573-3500 Tri-County Board of Recovery and Mental Health 2015-2024 180 Terri Becker, Chief Financial Officer 937-335-7727 x 206 Listed below are the entities that our firm has audited that are similar to the NE 2025 Avon Lake Pool. Additional City audits that have been completed by our firm currently and previously that are believed to be relevant for the purpose of this proposal are included below. In this listing we have also included our audit experience with counties, as well as transit authorities, park districts, and health districts. • We also provide audit services to counties, as listed below. • Audit services for approximately 71 school districts, community schools, and academies • Audit and consulting services to metropolitan housing authorities. • We currently provide accounting services to approximately 26 cities and 14 related governmental organizations Our firm's substantial governmental client base and commitment of staff to Governmental Service has provided our firm with the competence to serve your City professionally and efficiently. Firm Qualifications and Experience The firm of Zupka & Associates has a professional staff of 20. Over 90 percent of our business is dedicated to serving the governmental sector. Our firm's ability to serve you is evidenced by our significant governmental client base and the capabilities of our personnel. The following summarizes the type of governmental services we provide: Governmental Client Base • We currently provide audit services to approximately 27 cities and counties. 15 of these municipal clients receive the GFOA's Certificate of Achievement for Excellence

ZUPKA & ASSOCIATES FIRM GOVERNMENTAL EXPERIENCE 20 Entity Period of Service Total Hours Contact Person Phone Number Listed below are cities and local governments for which we have provided GAAP conversion and ACFR preparation services. Local Governmental Entity GAAP Conversions Cuyahoga Community College ** 2020-2023 Dean Astorino, Accounting Manager 216-987-4829 Lake County 2022-2024 Michele Pennell, County Auditor 440-350-2532 City of Parma Heights 2019-2024 Vince Nogalo, Finance Director 440-340-4820 City of Strongsville * 1995-2024 Eric Dean, Finance Director 440-238-5720 City of Fairview Park * ♦ 2017-2024 Jennifer Pae, Finance Director 440-356-4400 City of Independence 2022-2024 Vern Blaze, Finance Director 216-524-9713 City of Mayfield Heights * 1997-2024 Dana Skully, Finance Director 440-442-2626 City of Seven Hills * 1997-2024 Aaron Frank, Finance Director 216-524-4421 City of University Heights 1989-2024 Katie Iaconis, Director of Finance 216-932-7800 City of Highland Heights 2001-2024 Joseph Filippo, Finance Director 440-461-2440 City of Euclid * √ ♦ 2007-2024 James Smith, Finance Director 216-289-2850 City of Brook Park * ♦ 2008-2024 Robert McGann, Director of Finance 216-433-1300 City of Kent * ♦ 2008-2024 Rhonda Hall, Director of Finance 330-678-8102 City of Mentor-on-the-Lake * 2008-2024 Jaclyn Martin, Director of Administration and Finance 440-257-7216 City of Warrensville Heights * ♦ 2008-2011/2016-2024 Karen Howse, Finance Director 216-587-6500 Village of Oakwood * 2009-2024 Brian Thompson, Director of Finance 440-232-9988 City of Avon Lake * ♦ 2010-2024 Beth Krosse, Director of Finance 440-930-4124 City of Maple Heights * 2010-2012/2015-2024 Tinita Tillman, Finance Director 216-587-9018 City of Richmond Heights * 2011-2024 Tom DiLellio, Interim Finance Director 216-486-2474 City of Broadview Heights * 2013-2024 David Pfaff, Finance Director 440-526-3793 City of Bellevue * 2013-2024 Patrick Smith, City Auditor 419-483-6399 City of Olmsted Falls * 2013-2024 Tom Reynolds, Finance Director 440-427-2340 City of North Royalton * 2015-2022 Jenny Esarey, Finance Director 440-582-6234 City of Lakewood * ♦ 2015-2024 Renee Mahoney, Director of Finance 216-529-6101 City of Brooklyn * ♦ 2015-2024 Tom Raguz, Deputy City Administrator, Finance Director 216-635-4204 City of Mentor ** 2024/2018-2020 David Malinowski, Director of Finance 440-974-5770 City of Cuyahoga Falls ** 2018-2020 Scott Fitzsimmons, Deputy Finance Director 330-971-8230 City of Lorain * 2016-2024 Joe Koziura, City Auditor 440-204-2090 City of Springfield 2023-2024 Katie Eviston, Finance Director 937-521-8063 City of Reminderville 2021-2024 Kevin Huff, Finance Director 330-562-1866 Liberty Township 2021-2024 Rick Carr, Fiscal Officer 740-938-2007 Village of Hiram 2024 McKenna Miller, Fiscal Officer 330-569-7677 Laketran * ♦ 2008-2024 Matthew Clarke, Controller 440-354-6100 Lake Metropolitan Park District ** 2014-2021/2024 Christopher Brassell, Chief Financial Officer 440-639-7275 Columbus Clippers Baseball Team * 2021-2024 Ken Schnacke, President and General Manager 614-462-5250 Southwest Regional Communication Network COG * 2014-2024 Marty Healy, Fiscal Officer 216-433-1300 NOPEC * 2020-2024 Thomas Huth, CFO 440-248-1992 Northern Ohio Risk Management Association * 2011-2024 Jeffrey Knoblauch, President 440-442-2626 Notheast Ohio Areawide Coordinating Agency (NOACA) 2024 Deborah Wordell, Finance Director 216-241-2414 Ohio Government Benefit Cooperative * 2018-2024 Cher Hoffman, Finance Director 440-953-4101 Eastern Suburban Regional Council of Governments 2015-2024 Joseph Filippo, Finance Director 440-461-2440 * The noted engagements include preparation of the City's GAAP financial statements. ** The noted engagements entailed review of the client-prepared ACFR. ♦ The noted engagements include preparation of the City's ACFR. √ Web GAAP utilized in preparation process. Audits of Other Entities Western Reserve Port Authority 2012-2021 430 Anthony Trevana, Executive Director 330-856-1537 Northwestern Water and Sewer District 2014-2023 310 Kay Ball, CFO 419-354-9090 Ohio-Kentucky-Indiana Regional Council of Governments 2019-2024 300 Katie Hannum, Director of Finance 513-619-7683 Alliance of Transylvanian Saxons 1991-2024 200 Denise Crawford, President 440-842-8442 Shaker Heights Public Library 1995-2006 190 Dave Piskac, Business Manager 216-991-2030 Northern Ohio Risk Management Association * 2011-2020 159 Jeffrey Knoblauch, President 440-442-2626 Hancock County Schools Health Benefit Fund * 2014-2024 110 Rick VanMooy, Chairman 419-422-7525 Health Care Benefits Program of Lake County 2020-2024 96 Jennifer Capo, Fiscal Agent 440-259-9200 Public Entity Risk Consortium (PERC) 2016-2024 80 Gary Cameron, Treasurer 330-744-2161 x 211 State Housing Authority Risk Pool Association (SHARP) 2016-2024 74 Peggy Rice, Treasurer 740-354-4547 Ohio Housing Authority Property & Casualty, Inc. (OHAPCI) 2007-2006/2016-2024 74 Gary Cameron, Treasurer 330-744-2161 x 211

ZUPKA & ASSOCIATES PROPOSED ENGAGEMENT TIMETABLE FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE NE 2025 AVON LAKE POOL FOR THE CONTRACT PERIOD JANUARY 1, 2025 THROUGH DECEMBER 31, 2029 21 1/1/2025 12/31/2029 Date 1. TBD 2. TBD 3. continuously 4. 01/09/26 5. 01/19/26 6. 01/16/26 7. 02/02/26 8. 05/31/26 9. 06/19/26 10. 06/23/26 11. 06/25/26 12. 06/25/26 13. 06/30/26 The Office of the Auditor of State must receive written notification should the timetable submitted require modification. Changes in the timetable may be made only with the written consent of the Auditor of State. IPA and representatives of public office hold exit conference. IPA delivers final report to Auditor of State, Quality Assurance, Columbus, Ohio. This date shall be no later than six (6) months past the public office's fiscal year end of the period under audit. Public office submits in writing final responses to IPA draft documents. IPA completes fieldwork. IPA provides drafts of audit reports and recommendations to management. IPA begins fieldwork at public office. Public office completes draft of financial statements to the extent needed by the IPA. Public office finalizes accounting records. IPA and representatives of public office hold progress conference. IPA provides detailed audit plan and list of schedules to be prepared by the public office. Public Office: NE 2025 Avon Lake Pool Audit Period(s): Note: Multi-year contract will follow similar dates, to be assumed to fall within 7 days of the schedule submitted hereunder. IPA and representatives of public office hold fieldwork entrance conference. Engagement IPA and representatives of the public office hold interim entrance conference. We have provided our best and realistic estimates. Some variances will be possible upon finalization during the entrance conference. IPA completes interim fieldwork.

ZUPKA & ASSOCIATES IPA NONAUDIT SERVICES/GAO INDEPENDENCE NOTIFICATION/EVALUATION 22 Each Independent Public Accounting Firm (IPA) must provide notification to the Auditor of State when the IPA performs the engagement on behalf of the Auditor of State and also intends to provide any Nonaudit Service as defined by the most recent applicable Government Auditing Standards related to Auditor Independence. This form shall be completed where the Nonaudit Service would occur during or affect audit periods beginning on or after January 1, 2003. Forward ONE FORM PER NONAUDIT SERVICE to: IPACorrespondence@ohioauditor.gov. • By each IPA firm currently contracted to perform audits of a Public Office, noting all Nonaudit Services provided, or that none were provided. • In every instance where an IPA firm intends to provide a Nonaudit Service to a Public Office subsequent to a contract award, and • As an exhibit to any response to a Request for Proposals (RFP) to perform the audit of any Public Office. Public Office NE 2025 Avon Lake Pool IPA Zupka & Associates Contact Beth Krosse Contact Kyle Dougherty, Managing Partner Phone 440-930-4124 Phone 216-475-6136 County Lorain Date January 5, 2026 Proposed In Process X Completed Completion Date GENERAL INFORMATION STATUS OF NONAUDIT SERVICES No Nonaudit Service has been provided or is planned for the Public Office Provide a brief description of the Nonaudit Service (detailed information may be attached) The Firm assists the City with GAAP conversion and are contracted through fiscal year 2025 for this service.

Certified Public Accountants 4141 Rockside Road, Suite 200, Seven Hills, OH 44131 (216) 475-6136 www.zupkacpa.com I hereby certify that I am entitled to represent the firm of Zupka & Associates, empowered to submit this bid for the services outlined in the attached proposal, and authorized to sign a contract for such services with the NE Ohio 2025 Avon Lake Pool. ____________________________________ Kyle Dougherty Certified Public Accountant City of City of Avon Lake Avon Lake Landfill Total Total All-Inclusive Fixed Fee: For the Fiscal Period ending December 31, 2025 35,234 $ 632 $ 35,866 $ For the Fiscal Period ending December 31, 2026 34,911 648 35,559 For the Fiscal Period ending December 31, 2027 35,773 664 36,437 For the Fiscal Period ending December 31, 2028 36,635 680 37,315 For the Fiscal Period ending December 31, 2029 37,497 696 38,193 180,050 $ 3,320 $ 183,370 $ Kyle Dougherty, CPA, Managing Partner Digitally signed by Kyle Dougherty, CPA, Managing Partner DN: cn=Kyle Dougherty, CPA, Managing Partner, o=Zupka and Associates, ou, email=kdougherty@zupkacpa.com, c=US Date: 2026.01.05 11:38:04 -05'00'

ZUPKA & ASSOCIATES SCHEDULE OF PROFESSIONAL FEES AND EXPENSES TO SUPPORT THE ALL-INCLUSIVE TOTAL FIXED FEE FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE CITY OF AVON LAKE Total Hourly Fixed Hours Rate Fee Partner 39 79 $ 3,081 $ Manager/Quality Control 59 79 4,661 Supervisory Staff/Senior 153 79 12,087 Staff 195 79 15,405 Other (specify): 0 79 0 446 79 $ 35,234 $ 0 $ Average Hourly Total MBE/EDGE Hours Rate Fixed Fee (if applicable) Fiscal Period Ending 2026 431 81 $ 34,911 $ 0 $ Fiscal Period Ending 2027 431 83 $ 35,773 $ 0 $ Fiscal Period Ending 2028 431 85 $ 36,635 $ 0 $ Fiscal Period Ending 2029 431 87 $ 37,497 $ 0 $ Total for Fiscal Periods 2025-2029 2,170 83.00 $ 180,050 $ 0 $ Total for Fiscal Period Ending 2025 Amount attributable to MBE/EDGE (if applicable)

ZUPKA & ASSOCIATES SCHEDULE OF PROFESSIONAL FEES AND EXPENSES TO SUPPORT THE ALL-INCLUSIVE TOTAL FIXED FEE FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE CITY OF AVON LAKE LANDFILL Total Hourly Fixed Hours Rate Fee Partner 1 79 $ 79 $ Manager/Quality Control 1 79 79 Supervisory Staff/Senior 3 79 237 Staff 3 79 237 Other (specify): 0 79 0 8 79 $ 632 $ 0 $ Average Hourly Total MBE/EDGE Hours Rate Fixed Fee (if applicable) Fiscal Period Ending 2026 8 81 $ 648 $ 0 $ Fiscal Period Ending 2027 8 83 $ 664 $ 0 $ Fiscal Period Ending 2028 8 85 $ 680 $ 0 $ Fiscal Period Ending 2029 8 87 $ 696 $ 0 $ Total for Fiscal Periods 2025-2029 40 83.00 $ 3,320 $ 0 $ Total for Fiscal Period Ending 2025 Amount attributable to MBE/EDGE (if applicable)

ZUPKA & ASSOCIATES SCHEDULE OF PROFESSIONAL FEES AND EXPENSES TO SUPPORT THE ALL-INCLUSIVE TOTAL FIXED FEE FOR THE AUDIT OF THE FINANCIAL STATEMENTS OF THE NE 2025 CITY OF AVON LAKE POOL Total Hourly Fixed Hours Rate Fee Partner 40 79 $ 3,160 $ Manager/Quality Control 60 79 4,740 Supervisory Staff/Senior 156 79 12,324 Staff 198 79 15,642 Other (specify): 0 79 0 454 79 $ 35,866 $ 0 $ Average Hourly Total MBE/EDGE Hours Rate Fixed Fee (if applicable) Fiscal Period Ending 2026 439 81 $ 35,559 $ 0 $ Fiscal Period Ending 2027 439 83 $ 36,437 $ 0 $ Fiscal Period Ending 2028 439 85 $ 37,315 $ 0 $ Fiscal Period Ending 2029 439 87 $ 38,193 $ 0 $ Total for Fiscal Periods 2025-2029 2,210 83.00 $ 183,370 $ 0 $ Total for Fiscal Period Ending 2025 Amount attributable to MBE/EDGE (if applicable)

Our Proposed Special Entertainment Proposals City of Avon Lake “American 250 Celebration” Program Cost: $25,000 Show Dates – July 3rd, 2026 Rain Dates – July 6th, 2026

2 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations Show Location: Weiss Field; Avon Lake, Ohio 44012 Show Time: Dusk This Fireworks Display Proposal Includes: 1. Ohio Licensed Pyrotechnicians and Technician Assistants necessary to set up, fire, take down, and conduct a safety inspection. 2. Delivery of all product and materials to the display site by qualified drivers as required by the U.S. Department of Transportation. 3. Professional, computerized choreography and firing of the entire display. 4. All mortar racks necessary to pre-load all shells in the display. All racks are built to NFPA code specifications. 5. Public Liability and property damage insurance of $10,000,000 combined single limit. Our insurance company has an A++ rating. 6. Automobile liability insurance of $10,000,000 as required by the U.S. Department of Transportation. 7. Ohio Workers Compensation coverage for all pyrotechnicians and technician assistants. 8. Ohio Explosives License as required by the U.S. Department of Alcohol, Tobacco, and Firearms. 9. Ohio Fireworks Storage license as required by the State Fire Marshall.

3 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations SHOW PRODUCTION AND DESIGN American Fireworks will provide professional, computerized scripting of the entire fireworks display. We will utilize coordinated segments, matching like colors and effects, to create a variety of spectacular scenes for the crowd. Show Segments and Highlights The choreography of the aerial display will utilize several segments, including: Patriotic— Five different segments utilizing red, white, and blue shells with various effects. These segments will be distributed throughout the show as detailed in the program and will be approximately 20 seconds in duration each. The Fast and Furious— Will include several segments that will build in intensity throughout the show, culminating in a spectacular Finale (Pre-Finale and Grand Finale) that will be over 4 minutes in duration! An abundance of thundering, fast-breaking shells will be utilized in these segments (Crossettes, titanium salutes, tourbillions, peonies, and fish). Soft and Slow— During these segments we will utilize soft-breaking, long duration shells such as arcing comets, brilliant glitters, willows, kamuros, and brocades. Silver and Gold—No fireworks production would be complete without a glittering array of silver and gold effects. We will utilize coconut shells, flitter shells, and gold brocades to present curtains of brilliant golds and silvers to the crowd. American Specialties—These segments will utilize specialty shells that will provide the crowd with many opportunities for “ooohs” and “aaahs.” Color changing chrysanthemums, multiple-ring shells, pattern shells, and whistles are among the favorites that will be accentuated here.

4 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations DISPLAY SHELL DETAIL In order to simplify the information about the shells in our proposal, we have provided shell counts in three different categories of shells that we offer: Premium Star Shells, Fancy Color Changing Star Shells, and Special Effect/Pattern Star Shells. Below we have listed a sample of specific shells that you could expect to find in each category of shells that we have included in your proposal. This is only a sample of the extensive selection of high quality import and domestic shells which we feature in our inventory. Premium Star Shells Purple Peony, White Peony, Gold Peony, Red & Blue Peony, Half Green/Half Yellow Peony, Silver Chrysanthemum, Blue Chrysanthemum, Variegated Chrysanthemum, Purple and Spangle, Green Flashing, Gold Flash w/Blue Pistil, Glittering Chrysanthemum, Red Diadem, Silver Wave, Red and Silver Glittering, White Flashing Flower, Green Dahlia, Gold Palm Tree, Silver Surf, Red Tiger Tail, Glittering Comet, Diadem Chrysanthemum w/Palm Core, Red/White & Blue Waves, Crackling Dahlia, Aqua Chrysanthemum w/Glitter Tail. Fancy Color Changing Star Shells White Twinkling Kamuro, Purple to Crackling Flower w/Green Pistil, Rainbow Dahlia, Golden Wave to Variegated Chrysanthemum, Red/White & Blue Glitter, Red Gamboge to Blue to Silver Chrysanthemum, Purple to Green Chrysanthemum, Red to White Peony w/Crackling Pistil, Purple to White Flashing Chrysanthemum, Glittering Blue to Crackling, Green Diadem to Purple w/Silver Pistil, Golden Rippling Peony, Purple Sun w/Glitter Palm Core, Three Color Kamuro, White Twinkling Kamuro, Golden Wave to Green to Crackling. Special Effect/Pattern Star Shells Glittering Coconut, Crackling Spider w/tail, Silver Strobe to Crackling Flower, Brilliant Brocade Waterfall, Green Dahlia w/Salute, Bowtie Ring, Bee and Flower w/Strobe Tail, Brocade Kamuro, Silver Tourbillion, Crackling Willow, Red Crossette, Whistling & Crackling Fish, Dragon Eggs w/Ring, Glittering Crackling Coconut w/Rising Tail, White Flitter Crossette, Silver Ring w/Artillery Pistil, Fish and Whistle, Silver Brocade Dragon, Gold Strobe

5 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations OPENING BARRAGE Our program will begin with a “mini grand finale” that will fill the sky with Green and White colors and effects. This impressive salvo will set the mood for your spectacular, patriotic display. Special Effect Cake Barrages (Cakes - 225 Shots Ea.) 3” Green and White Premium Star Shells 4” Green and White Premium Star Shells 5” Green and White Premium Star Shells 3” Gusting Titanium Salutes with Bright Gold Tails BODY OF SHOW The body of the program will consist of 1.5” to 5” aerial shells and rapid-fire cakes. The aerial shells will be fired in volleys of 2, 3, and sometimes more. We will fire the body of the show at a smooth, consistent pace with no dead spaces between firings. Rapid-fire cakes will be intermixed with the aerial shells to provide high-energy, intense segments to the show. During the firing of the cakes, we will launch aerial shells of similar colors and effects over top of the cakes to give a layering effect of pyrotechnics. 3” Aerial Display Shells Assorted Color Premium Star Shells Assorted Fancy Color Changing Shells Assorted Special Effect/Pattern Shells Special Effect: 20 Flights of 3 Special Effect: 30 Flights of 2

6 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations -Body Continued- 4” Aerial Display Shells Assorted Color Premium Star Shells Assorted Fancy Color Changing Shells Assorted Special Effect/Pattern Shells Special Effect: 20 Flights of 3 Special Effect: 30 Flights of 2 5” Aerial Display Shells Assorted Color Premium Star Shells Assorted Fancy Color Changing Shells Assorted Special Effect/Pattern Shells Special Effect: 10 Flights of 3 Special Effect: 15 Flights of 2 *Special Effect Cake Barrages are subject to change show to show for design purposes* Special Effect Cake Barrages Cake Name Style / Shape Barrages Shots Per Barrage Total Shots 3 Pace 5 Time Flower Crown Crossett’s Fan 1 150 150 Red & Blue to Silver Crossett’s Z 1 210 210 Golden Mines /Green Glittering / Pink Strobes Fan 1 225 225 Purple to Green Crossett’s O 1 150 150 Brocade Crown to Blue Mines R 1 300 300 Assorted Effects IZW 1 150 150 Silver Wave to Red Mines to Color Tails Z 1 300 300 Green Strobes with Purple Tails Z 1 100 100 Colorful Peony with Coconut Z 1 225 225 Silver Whirl Flowers to Blue + Falling Leaves Z 1 180 180 Red White & Blue Dahlia W 1 100 200 Color Changing Strobe Straight 1 665 1,330 Totals ---- 17-24 ---- ----

7 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations GRAND FINALE The crowd begins to applaud as they think the show has concluded. Suddenly, we unleash most memorable part of your spectacular display—our Grand Finale. This enormous, thundering, and awesome barrage will overwhelm the crowd with an amazing array of colors and shattering titanium salutes. The finale will begin with a low rumble, as titanium salutes explode every forth shell. Gradually the intensity will increase as we approach the ear shattering conclusion titanium salutes ringing out in a thunderous explosion that can only be described with one word—AWESOME! Special Effect Cake Barrages (4 Cakes – 225 Shots Ea.) 3” Multi Color Premium Star Shells 4” Multi Color Premium Star Shells 5” Multi Color Premium Star Shells 3” Gusting Titanium Salutes with Bright Gold Tails

8 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations SHOW SHELL SUMMARY Show Date: July 3rd, 2026 Option 1: $25,000 (Based On the Exact Same Budget as 2025) Budget $25,000 Special FX 3” 4” 5” Opening Finale 225 72 18 12 Body of Show 3,220 288 204 108 Grand Finale 675 408 48 24 Totals 4,120 768 270 144 Option 2: $28,750 (Based On the Exact Same Product as 2025) Budget $28,750 Special FX 3” 4” 5” Opening Finale 450 96 24 18 Body of Show 3,520 312 216 120 Grand Finale 900 480 72 36 Totals 4,870 888 312 174 Option 3: $32,500 (Based on providing an enhanced display in 2026) Budget $32,500 Special FX 3” 4” 5” Opening Finale 675 120 30 24 Body of Show 3,970 312 240 132 Grand Finale 1,125 528 78 42 Totals 5,770 960 348 198

9 | P a g e American Fireworks Company Since 1902 Celebrating Over 124 Years of Pyrotechnic Innovations Product That Did Not Fire In 2025 (This product will be added on top of each option) Special FX 3” 4” 5” Totals ---- 42 26 10 Thank you for taking the time to read through our proposal. We at American Fireworks look forward to bringing the night skies of City of Avon Lake to life. If you have any questions regarding American Fireworks or our proposal, please feel free to call anytime. If given the opportunity, it is my promise, and American Fireworks guarantee that this display will be one of a kind and never before seen in Lorain County!!! Thanks Again, Roberto Sorgi Owner / Sales Manager