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Res No 143-13-13961RESOLUTION NO.: 143 -13 -13961 A Resolution authorizing the City Manager to hire a new independent external financial auditor and execute a two year audit contract with the audit firm of Cherry Bekaert, LLP., with the option to renew for one year, if so desired by the City Manager. WHEREAS, Article 4, Section 4 E. of the City Charter requires the City to hire a Certified Public Accountant to make an independent examination in accordance with generally accepted auditing standards and review of accounts and other financial transaction by the City and shall submit such report, together with recommendations for improving fiscal control, to the Commission and to the City Manager at the end of each fiscal year and at such other times as ordered by the Commission. No Certified Public Account hired for this purpose may serve for more than three (3) consecutive years; and WHEREAS, the City Administration has solicited bids for financial audit service and received responses from six different Certified Public Accounting firms who are licensed to operate within the State of Florida; and WHEREAS, the funds to pay for the accounting services will be approved in the 2013/2014 fiscal year budget; and WHEREAS, the bids were reviewed by the Audit Committee, they have recommended that the City hire the firm of Cherry Bekaert, LLP. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA: Section 1. The City Manager is authorized to execute a contract with Cherry Bekaert, LLP to provide financial auditing services as provided by Article IV, Section 4 of the City Charter, for a term of two years with the option of an additional one (1) year renewal at the City Managers discretion; and Section 2. If any section, clause, sentence, or phrase of this resolution is for any reason held invalid or unconstitutional by a court of competent jurisdiction, this holding shall not affect the validity of the remaining portions of this resolution. Section 3. This resolution shall take effect immediately upon enactment. Read an as to for ngua Xoved ity and exec ity Atto COMMISSION VOTE: 4 -0 Mayor Stoddard: ' absent Vice -Mayor Liebman: Yea Commissioner Harris: Yea Commissioner Newman: Yea Commissioner Welsh: Yea gouty N � U INCORPORATED 1927 �occtn To: VIA: FROM: DATE: CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER - OFFICE MEMORANDUM\ The Honorable Mayor & Members of the City Commission Steven Alexander, Acting City Manager Audit Committee July 2, 2013 South !Miami AII•Amerlea CIIy Irl zoos SUBJECT: A Resolution relating to external financial audit services, authorizing the City Manager to hire a new independent external financial auditor and execute a two year audit contract with the audit firm of Cherry Bekaert, LLP., with the option to renew for one year, if so desired by the City Manager. Background: As per F.S. 218.391 Auditor selection procedures: 3(c) the governing body may select a firm recommended by the audit committee and negotiate a contract with one of the recommended firms using an appropriate alternative negotiation method for which compensation is not the sole or predominant factor used to select the firm. On April 16, 2013 The Mayor and Members of the Commission passed resolution #83 -13 -13901 to create the Audit Committee with a purpose of assisting the City of South Miami to select an Independent External Financial Auditor. The individuals appointed by the Commission for the Audit Committee were: • Bradley Cassel (Resolution No. 86- 13- 13904) • Kate Rielley (Resolution No. 87- 13- 13905) • Manny Fernandez (Resolution No. 100 -13- 13918) On June 5, 2013 the City obtained six proposals from Accounting Firms interested in providing the City External Audit Services. I. Nowlen, Holt & Miner 2. Alberni, Caballero & Co. 3. S. Davis & Associates 4. Sharpton, Brunson & Company, PA 5. GLSC & Company 6. Cherry Bekaert The Audit Committee selected three firms which were interviewed on June 19, 2013. I. Cherry Bekaert, LLP 2. Nowlen, Holt, & Miner 3. Alberni Caballero & Company, LLP Cherry Bekaert, LLP was ranked the highest firm of the three interviewed and is being recommended as the Independent External Financial Auditor for the City of South Miami for the term of two years (fiscal year 2013 and 2014) with an option to renew for one year (fiscal year 2015) at the discretion of the City Manager. Expense: Cherry Bekaert LLP Description FY 13 FY 14 FY 15 Base 45,000 47,000 49,000 Single Audit 4,500 4,500 4,500 Pension 12,000 12,000 12,000 185 91000 9,000 9,000 CRA 8,000 8,000 8,000 TOTAL 78,500 80,500 82,500 Accounts: 001 -1410 -513 -3210 beginning FY 2014 Attachments: Cherry Bekaert LLP, Engagement Letter Cherry Bekaert LLP's Bid Proposal Evaluation Committee Score Sheets RFP # FN- 2013 -05 Bid Opening Report �% Cherry Bekaert"" IRAs & Advi.iors June 24, 2013 Members of the City Commission, Members of the Audit Committee, and City Manager City of South Miami, Florida 6130 Sunset Drive South Miami, FL 33143 This engagement letter between City of South Miami, Florida (hereafter referred to as the "City ") and Cherry Bekaert LLP (the "Firm" or "CB ") sets forth the nature and scope of the services we will provide, the City's required involvement and assistance in support of our services, the related fee arrangements and other Terms and Conditions, which are attached hereto and incorporated by reference, designed to facilitate the performance of our professional services and to achieve the mutually agreed upon objectives of the City. SUMMARY OF SERVICES We will provide the following services to the City as of and for the years ended September 30, 2013 and 2014, with the option to extend one additional year to include September 30, 2015: Audit services 1. We will audit the basic financial statements of the City as of and for the year ended September 30, 2013 and 2014, with the option to extend one additional year to include September 30, 2015, including the governmental activities, the business type activities, each major fund and the remaining fund information. 2. With respect to the City's Comprehensive Annual Financial Report (CAFR), we will apply limited procedures to the required supplementary information (e.g., retirement system information (RSI) and management's discussion and analysis (MD &A)) which will consist of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the financial statements. 3. We will audit the separate financial statements of the South Miami Pension Plan (General and Police Pension Plan) of the City as of and for the years ended September 30, 2013 and 2014, with the option to extend one additional year to include September 30, 2015. 4. We will audit the separate financial statements of the South Miami Community Redevelopment Agency (CRA) of the City as of and for the years ended September 30, 2013 and 2014, with the option to extend one additional year to include September 30, 2015. Accounting and other services We will provide the following additional services: 1. Assist in the preparation of the financial statements and footnotes. 2. Complete the appropriate sections of and sign the Data Collection Form. If requested, we will audit the City of South Miami Police Officers' Retirement Trust Fund (Police 185 Share Plan) as of and for the year ended September 30, 2013 and 2014, with the option to extend one additional year to include September 30, 2015. Should the Plan's board S:1k:(K IHAY ' J`, lonce de :.._on 800levaid, Suit,'? a0, Corm Gaole;, I ".orida N6 69:3 6.3100 j cbh.com City of South Miami, Florida June 24, 2013 Page 2 decide to engage the Firm to audit the Police 185 Share Plan, the terms of the services to be provided will be agreed to in a separate letter of engagement. YOUR EXPECTATIONS Our services plan, which includes our audit plan, is designed to provide a foundation for an effective, efficient, and quality- focused approach to accomplish the engagement objectives and meet or exceed your expectations. Our service plan will be reviewed with you periodically and will serve as a benchmark against which you will be able to measure our performance. Any additional services that you may request, and that we agree to provide, will be the subject of separate written arrangements. The engagement will be led by Marc Berenfeld, who will be responsible for assuring the overall quality, value, and timeliness of the services provided to you. AUDIT SERVICES The objective of our audits is the expression of opinions as to whether the basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the Summary of Services section when considered in relation to the basic financial statements taken as a whole. The objective also includes reporting on: • Internal control related to the financial statements and compliance with the provisions of applicable laws, regulations, contracts, agreements and grants, noncompliance with which could have a material effect on the financial statements in accordance Wifh r,nilommnnf 4ur4ifinn Qfnnrlarrlc • Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A -133 Audits of States, Local Governments, and Non - Profit Organizations, and the Florida Single Audit Act. The reports on internal control and compliance will each include a paragraph that states that the purpose of the report is solely to describe (1) the scope of testing of internal control over financial reporting and compliance and the result of that testing and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, (2) the scope of testing internal control over compliance for major programs and major program compliance and the result of that testing and to provide an opinion on compliance but not to provide an opinion on the effectiveness of internal control over compliance, and (3) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering internal control over financial reporting and compliance and with OMB Circular A -133 in considering internal control over compliance and major program compliance. The paragraph will also state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; Government Auditing Standards, issued by the Comptroller General of the United States; the provisions of OMB Circular A -133; the Single Audit Act Amendments of 1996; and the Florida Single Audit Act, and will include tests of accounting records, a determination of major programs in accordance with Circular A -133, and other procedures as deemed necessary to enable us to express such opinions and to render the City of South Miami, Florida June 24, 2013 Page 3 required reports. If any of our opinions resulting from the procedures described above are other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue a report as a result of this engagement. ACCOUNTING AND OTHER SERVICES Accounting services We will advise Management about the application of appropriate accounting principles, and may propose adjusting journal entries to the City's financial statements. Management is responsible for reviewing the entries and understanding the nature of any proposed entries and the impact they have on the City's financial statements. If, while reviewing the journal entries, Management determines that a journal entry is inappropriate, it will be Management's responsibility to contact us to correct it. Financial statement preparation We will assist in the preparation of the City's financial statements and notes, based on information in the City's accounting records. However, the responsibility for the City's financial statements and notes remains with Management. This responsibility includes establishing and maintaining adequate records and effective internal controls over financial reporting, the selection and application of accounting principles, the safeguarding of assets, and adjusting the financial statements for any material misstatements as well as reviewing and approving for publication the draft financial statements prepared with our assistance. Data Collection Form We will complete the appropriate sections of and sign the Data Collection Form that summarizes our audit findings. We will provide copies of our reports to the City; however, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the designated federal audit clearinghouse and, if appropriate, to pass- through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period. Management's responsibilities related to accounting and other services For all nonattest services we perform in connection with the engagement, you are responsible for designating a competent employee to oversee the services, make any management decisions, perform any management functions related to the services, evaluate the adequacy of the services, and accept overall responsibility for the results of the services. Prior to the release of the report, Management will need to sign a representation letter acknowledging your responsibility for the results of these services. FEES The estimated fee contemplates only the services described in the Summary of Services section of this letter. If Management requests additional services not listed above, we will provide an estimate of those fees prior to commencing additional work. City of South Miami, Florida June 24, 2013 Page 4 The following summarizes the fees for the services described above: Comprehensive Annual Financial Report Single Audit (per program) South Miami Pension Plan (General Employee & Police Pension) South Miami Community Redevelopment Agency City of South Miami Police Officers' Retirement Trust Fund - if requested Year Ending 9/30/2015 9/30/2013 9/30/2014 (Optional) $ 45,000 $ 47,000 $ 49,000 $ 4,500 $ 4,500 $ 4,500 $ 12,000 $ 12,000 $ 12,000 $ 8,000 $ 8,000 $ 8,000 $ 9,000 $ 9,000 $�9,000 T Ile fees will be billed penodically. invoices are due on presentation. A service charge will be added to past due accounts equal to 1 -1/2% per month (18% annually) on the previous month's balance less payments received during the month. If the foregoing is in accordance with your understanding, please sign a copy of this letter in the space provided and return it to us. If you have any questions, please call Marc Berenfeld at 786 - 693 -6300. Sincerely, LI-16 CHERRY BEKAERT LLP ATTACHMENT — Engagement Letter Terms and Conditions City of South Miami, Florida ACCEPTED BY: TITLE: p DATE: `r �� r' I Attachment - Page 1 Cherry Bekaert LLP Engagement Letter Terms and Conditions The following terms and conditions are an integral part of the attached engagement letter and should be read in their entirety in conjunction with your review of the letter. LIMITATIONS OF THE AUDIT REPORT Should the City wish to include or incorporate by reference these financial statements and our report thereon into any other document at some future date, we will consider granting permission to include our report into another such document at the time of the request. However, we may be required by generally accepted auditing standards ( "GAAS ") to perform certain procedures before we can give our permission to include our report in another document such as an annual report, private placement, regulator filing, official statement, offering of debt securities, etc. You agree that you will not include or incorporate by reference these financial statements and our report thereon, or our report into any other document without our prior written permission. In addition, to avoid unnecessary delay or misunderstandings, it is important to provide us with timely notice of your intention to issue any such document. LIMITATIONS OF THE AUDIT PROCESS In conducting the audit, we will perform tests of the accounting records and such other procedures as we consider necessary in the circumstances to provide a reasonable basis for our opinion on the financial statements. We also will assess the accounting principles used and significant estimates made by Management, as well as evaluate the overall financial statement presentation. Our audit will include procedures designed to obtain reasonable assurance of detecting misstatements due to errors or fraud that are material to the financial statements. Absolute assurance is not attainable because of the nature of audit evidence and the characteristics of fraud. For example, audits performed in accordance with GAAS are based on the concept of selective testing of the data being examined and are, therefore, subject to the limitation that material misstatements due to errors or fraud, if they exist, may not be detected. Also, an audit is not designed to detect matters that are immaterial to the financial statements. In addition, an audit conducted in accordance with GAAS does not include procedures specifically designed to detect illegal acts having an indirect effect (e.g., violations of fraud and abuse statutes that result in fines or penalties being imposed on the City) on the financial statements. Similarly, in performing our audit we will be aware of the possibility that illegal acts may have occurred. However, it should be recognized that our audit provides no assurance that illegal acts generally will be detected, and only reasonable assurance that illegal acts having a direct and material effect on the determination of financial statement amounts will be detected. We will inform you with respect to errors and fraud, or illegal acts that come to our attention during the course of our audit unless clearly inconsequential. In the event that we have to consult with the City's counsel or counsel of our choosing regarding any illegal acts we identify, additional fees incurred may be billed to the City. You agree to cooperate fully with any procedures we deem necessary to perform with respect to these matters. If, for any reason, we are unable to complete the audit, or are unable to form, or have not formed an opinion on the financial statements, we may decline to express an opinion or decline to issue a report as a result of the engagement. We will notify the appropriate party within your organization of our decision and discuss the reasons supporting our position. MANAGEMENT'S RESPONSIBILITIES RELATED TO THE AUDIT Management is responsible for the fair presentation of the financial statements in conformity with GAAP, including the appropriate basis of accounting is applied by all component units, if applicable, for making all financial records and related information available to us, for ensuring that all material information is Attachment - Page 2 disclosed to us, and for identifying and ensuring that the City complies with the laws and regulations applicable to its activities and with the provisions of contracts and grant agreements. Management is responsible for the preparation of the supplementary information in conformity with GAAP. Management agrees to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. Management also agrees to include the audited financial statements with any presentation of the supplementary information that includes our report thereon or make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Management is also responsible for adjusting the financial statements to correct material misstatements, informing us of events that occurred subsequent to the balance sheet date until the date of the auditors' report that might affect the financial statements or related disclosures and informing us of any discovery of facts related to items that existed at the financial statement date that might affect the financial statements or related disclosures. Management is responsible for informing us of its views regarding the risk of fraud at the City. Management must inform us of their knowledge of any allegations of fraud or suspected fraud affecting the City received in communications from employees, former employees, regulators, or others and for informing us about all known or suspected fraud affecting the City involving (a) Management, (b) employees who have significant roles in internal control, and (c) others where the fraud could have a material effect on the financial statements. Management is responsible for the design and implementation of programs and controls over financial reporting and to prevent and detect fraud. Appropriate supervisory review procedures are necessary to provide reasonable assurance that adopted policies and prescribed procedures are adhered to and to identify errors and fraud or illegal acts. As a part of our audit, we will consider the City's internal control structure, as required by GAAS, sufficient to plan the audit and to determine the nature, timing, and extent of auditing procedures necessary for expressing our opinion concerning the financial statements. An audit is not designed to provide any assurance on internal controls. As part of our consideration of the City's internal control structure, we will inform you of matters that come to our attention that represent significant deficiencies or material weaknesses in the design or operation of the internal control structure. Management is responsible for establishment and maintenance of a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying to us previous audits or other engagements or studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions- taken -to- address - significant, findings_ and recommendations resulting from those audits or other engagements or studies. You are also responsible for providing management's views on our current findings, conclusions and recommendations, as well as your planned corrective actions, and the timing and format related thereto. At the conclusion of the engagement, Management will provide to us a representation letter that, among other things, addresses (1) Management's responsibilities related to the audit and confirms certain representations made to us during the audit, including, Management's acknowledgement of its responsibility for the design and implementation of programs and controls to prevent and detect fraud; (2) Management's responsibilities related to the monitoring of internal control over financial reporting; and (3) Management's knowledge, directly or from allegations by others, of fraud or suspected fraud affecting the City. The representation letter will also affirm to us that Management believes that the effects of any uncorrected misstatements, if any, pertaining to the financial statements are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The Firm will rely on Management providing these representations to us, both in the planning and performance of the audit, and in considering the fees that we will charge to perform the audit. Because we will be relying on Management's representations, you agree to indemnify the Firm, and its partners and employees, and Attachment - Page 3 hold them harmless from all claims, liabilities, losses, and costs arising in circumstances where there has been a known misrepresentation by an officer or employee of the City regardless of whether such officer or employee was acting in the City's interest. This indemnification will survive termination of this letter. AUDIT PROCEDURES — GENERAL An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve professional judgment about the number of transactions to be examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the City or to acts by management or employees acting on behalf of the City. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because an audit is designed to provide reasonable, but not absolute assurance and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform you of any material errors and fraud, or illegal acts that come to our attention during the course of our audit. We will also inform you of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations from you about the financial statements and related matters. AUDIT PROCEDURES — INTERNAL CONTROLS Our audit will include obtaining an understanding of the City and its environment, including internal controls, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under professional standards, and Government Auditing Standards. AUDIT PROCEDURES - COMPLIANCE As part of obtaining reasonable assurance about whether the basic financial statements are free of material misstatement, we will perform tests of the City's compliance with applicable laws and regulations Attachment - Page 4 and the provisions of contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Communications At the conclusion of the audit engagement, we may provide Management and those charged with governance a letter stating any significant deficiencies or material weaknesses which may have been identified by us during the audit and our recommendations designed to help the City make improvements in its internal control structure and operations related to the identified matters discovered in the financial statement audit. As part of this engagement we will ensure that certain additional matters are communicated to the appropriate members of the City. Such matters include (1) our responsibility under GAAS; (2) the initial selection of and changes in significant accounting policies and their application; (3) our independence with respect to the City; (4) the process used by Management in formulating particularly sensitive accounting estimates and the basis for our conclusion regarding the reasonableness of those estimates; (5) audit adjustments, if any, that could, in ourjudgment, either individually or in the aggregate be significant to the financial statements or our report; (6) any disagreements with Management concerning a financial accounting, reporting or auditing matter that could be significant to the financial statements; (7) our views about matters that were the subject of Management's consultation with other accountants about auditing and accounting matters; (8) major issues that were discussed with Management in connection with the retention of our services, including, among other matters, any discussions regarding the application of accounting principles and auditing standards; and (9) serious difficulties that we encountered in dealing with Management related to the performance of the audit. Government Auditing Standards require that we provide you with a copy of our most recent quality control review report. Our most recent peer review report has previously been provided to you. OTHER MATTERS Access to working papers The working papers and related documentation for the engagement are the property of the Firm and constitute confidential information. We have a responsibility to retain the documentation for a period of time to satisfy legal or regulatory requirements for records retention. Except as discussed below, any requests for access to our working papers will be discussed with you prior to making them available to requesting parties. We may be requested to make certain documentation available to regulators, governmental agencies (e.g., SEC, PCAOB, HUD, DOL, etc.) or their representatives ( "Regulators ") pursuant to law or regulations. If requested, access to the documentation will be provided to the Regulators. The Regulators may intend to distribute to others, including other governmental agencies, our working papers and related documentation without our knowledge or express permission. You hereby acknowledge and authorize us to allow Regulators access to and copies of documentation as requested. In addition, our Firm, as well as all other major accounting firms, participates in a "peer review" program covering our audit and accounting practices as required by the American Institute of Certified Public Accountants. This program requires that once every three years we subject our quality assurance practices to an examination by another accounting firm. As part of the process, the other firm will review a sample of our work. It is possible that the work we perform for you may be selected by the other firm for their review. If it is, they are bound by professional standards to keep all information confidential. If you object to having the work we do for you reviewed by our peer reviewer, please notify us in writing. Electronic transmittals During the course of our engagement, we may need to electronically transmit confidential information to each other, within the Firm, and to other entities engaged by either party. Although email is an efficient way to communicate, it is not always a secure means of communication and thus, confidentiality may be Attachment - Page 5 compromised. You agree to the use of email and other electronic methods to transmit and receive information, including confidential information between the Firm, the City and other third party providers utilized by either party in connection with the engagement. Subpoenas In the event we are requested or authorized by you or required by government regulation, subpoena, or other legal process to produce our working papers or our personnel as witnesses with respect to our engagement for you, you will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expense, as well as the fees and expenses of our counsel, incurred in responding to such a request at standard billing rates. Dispute resolution procedures If any dispute, controversy or claim arises in connection with the performance or breach of this agreement, either party may, on written notice to the other party, request that the matter be mediated. Such mediation would be conducted by a mediator appointed by and pursuant to the rules of the American Arbitration Association (AAA) or such other neutral facilitator acceptable to both parties. Both parties would exert their best efforts to discuss with each other in good faith their respective positions in an attempt to finally resolve such dispute, controversy, or claim. TERMS AND CONDITIONS SUPPORTING FEE The estimated fees set forth in the attached engagement letter are based on anticipated full cooperation from your personnel, timely delivery of requested audit schedules and supporting information, timely communication of all significant accounting and financial reporting matters, the assumption that unexpected circumstances will not be encountered during the audit, as well as working space and clerical assistance as mutually agreed upon and as is normal and reasonable in the circumstances. We strive to ensure that we have the right professionals scheduled on each engagement. As a result, sudden City requested scheduling changes or scheduling changes necessitated by the agreed information not being ready on the agreed upon dates can result in expensive downtime for our professionals. Any last minute schedule changes that result in downtime for our professionals could result in additional fees. Our estimated fee does not include assistance in bookkeeping or other accounting services not previously described. If for any reason the City is unable to provide such schedules, information and assistance, the Firm and the City will mutually revise the fee to reflect additional services, if any, required of us to achieve these objectives. The estimated fees contemplate that the City will provide adequate documentation of its systems and controls related to significant transaction cycles and audit areas. In providing our services, we will consult with the City with respect to matters of accounting, financial reporting or other significant business issues as permitted by professional standards. Accordingly, time necessary to effect a reasonable amount of such consultation is reflected in our fee. However, should a matter require research, consultation or audit work beyond that amount, the Firm and the City will agree to an appropriate revision in our fee. The estimated fees are based on auditing and accounting standards effective as of the date of this engagement letter and known to apply to the City at this time, but do not include any time related to the application of new auditing or accounting standards that impact the City for the first time. If new auditing or accounting standards are issued subsequent to the date of this letter and are effective for the period under audit, we will estimate the impact of any such standard on the nature, timing and extent of our planned audit procedures and will communicate with you concerning the scope of the additional procedures and the estimated fees. Attachment - Page 6 The City agrees to pay all costs of collection (including reasonable attorneys' fees) that the Firm may incur in connection with the collection of unpaid invoices. In the event of nonpayment of any invoice rendered by us, we retain the right to (a) suspend the performance of our services, (b) change the payment conditions under this engagement letter, or (c) terminate our services. If we elect to suspend our services, such services will not be resumed until your account is paid. If we elect to terminate our services for nonpayment, the City will be obligated to compensate us for all time expended and reimburse us for all expenses through the date of termination. This engagement letter sets forth the entire understanding between the City and the Firm regarding the services described herein and supersedes any previous proposals, correspondence, and understandings whether written or oral. Any subsequent changes to the terms of this letter, other than additional billings, will be rendered in writing and shall be executed by both parties. Should any portion of this engagement letter be ruled invalid, it is agreed that such invalidity will not affect any of the remaining portions. ADDITIONAL TERMS AND CONDITIONS AT THE REQUEST OF THE CITY OF SOUTH MIAMI All audits, reports, minutes, documents and other public records of the City shall be open for inspection at reasonable times and places convenient to the public. [Charter 3. Public records.] A summary of the results of the audit, including any deficiencies found, shall be made public by the city. In making such audit, proprietary functions shall be audited separately and adequate depreciation on proprietary facilities shall be accrued so the public may determine the amount of any direct or indirect subsidy. [Charter13. Adequate audits.] At the end of the fiscal year and at such other times as ordered by the Commission, the Firm shall make an independent examination in accordance with generally accepted auditing standards and review of accounts and other financial transactions by the City and shall submit such report, together with recornl- endations fVr improving fiscal control, Lv the CV-1111111JJ1U11 and LV the C1Ly Manager. The accountant shall have no personal interest, direct or indirect, in the fiscal affairs of the City government or any of its officers. The accountant shall not maintain any accounts or records of the City business, but within specifications approved by the Commission, shall audit the annual financial statements of the City. The Firm shall not serve as the city's independent auditor for more than three consecutive years. [Charter Art. IV, Sec. 4, E] The Firm agrees to comply with Florida Statute, Ch. 119 with regard to public records and to make available all records that are public records and not otherwise exempt from disclosure by Ch. 119. The Firm shall be responsible for all payments of federal, state, and /or local taxes related to the fees received for services, inclusive of sales tax if applicable. The Firm shall comply with the City's Drug Free Workplace policy which is made a part of this agreement by reference. The City and Firm shall have the right to terminate this agreement with or without cause upon sixty (60) days written notice to the other party. Upon termination, the City shall be entitled to a refund of any monies paid for any period of time subsequent to date of termination, and the Firm shall be entitled to be compensated for services provided under this agreement up to the date of termination. This agreement constitutes the entire agreement of the parties and supersedes any prior agreements, understandings, representation or negotiation, written or oral. This agreement may not be modified or amended except in writing, signed by both parties hereto. This agreement shall be binding upon and inure to the benefit of the City and Firm and to their respective heirs, successors and assigns. Attachment - Page 7 City and Firm knowingly, irrevocably, voluntarily and intentionally waive any right either may have to a trial by jury in State or Federal Court proceedings in respect to any action, proceeding, lawsuit or counterclaim arising out of this audit engagement or the performance of the work thereunder. This agreement may be executed in several counterparts, each of which may be construed as an original. If any term or provision of this agreement or the application thereof to any person or circumstance shall, to any extent, be invalid or unenforceable, the remainder of this agreement, or the application of such term or provision to persons or circumstances other than those to which it is held invalid or unenforceable, shall not be affected thereby and each term and provision of this agreement shall be valid and enforceable to the fullest extent permitted by law. City and Firm agree that no failure to exercise and no delay in exercising any right, power or privilege under this agreement on the part of either party shall operate as a waiver of any right, power, or privilege under this agreement. No waiver of this agreement, in whole or part, including the provisions of this paragraph, may be implied by any act or omission and will only be valid and enforceable if in writing and duly executed by each of the parties to this agreement. Any waiver of any term, condition or provision of this agreement will not constitute a waiver of any other term, condition or provision hereof, nor will a waiver of any breach of any term, condition or provision constitute a waiver of any subsequent or succeeding breach. The Firm shall not discriminate against any person, employee or applicant.for employment because of race, color, ethnicity, religion, sex, sexual orientation, age, national origin, disability or handicap, in accordance with Federal, State and Local law. The Firm shall comply with all aspects of the Americans with Disabilities Act (ADA) during the performance of this contract. This agreement and the performance of services hereunder will be governed by the laws of the State of Florida, with exclusive venue for the resolution of any dispute being a court of competent jurisdiction in Miami -Dade County, Florida. The employment of unauthorized aliens by the Firm is considered a violation of Federal Law. If the Firm knowingly employs unauthorized aliens, such violation shall be cause for unilateral cancellation of this agreement. This applies to any sub - contractors used by the Firm as well. Firm shall not assign or transfer its rights under this agreement without the express written consent of the City. The City will not unreasonably withhold and /or delay its consent to the assignment of the Firm's rights. The Firm shall not assign any of its duties, obligations and responsibilities. Proposal to Provide External Audit Services RFP #FN- 2013 -05 City of South Miami' Wednesday, June 5, 2013 Attention: Maria M. Menendez, CMC City Clerk Prepared by: Marc Berenfeld Partner Cherry Bekaert LLP 2525 Ponce de Leon Boulevard Suite 1040 Coral Gables, Florida 33134 P 786.693.6300 F 786.693.6399 E mberenfeld @cbh.com cbh.com Request for Proposal for External Audit Services City of South Miami Table of Contents GeneralRequirements ....................................................................................................................... ..............................5 Independence............................................................................................................................. ..............................5 License to Practice in Florida ...................................................................................................... ..............................5 Firm Qualifications and Experience ................................................................................................. ..............................6 About Cherry Bekaert LLP ..................... ............................... ................................................ ............................... .....6 GovernmentExperience ............................................................................................................. ..............................6 PriorAuditing Experience ............................................................................................................ ..............................7 Peer Reviews and Desk Reviews ............................................................................................... ..............................9 DedicatedService Team ................................................................................................................... .............................10 ClientReferences ....................................................................................................................... .............................14 PriorEngagements with the City ......................................:......................................................... .............................14 Similar Engagements with Government Entities ........................................................................... .............................15 Engagement Scope and Approach .................. ............................... ........................................... .............................18 TechnicalApproach ................................................................................................................... .............................18 Samplingand Sample Sizes ...................................................................................................... .............................19 AnalyticalProcedures ................................................................................................................ .............................20 Proposed Segmentation of the Engagement ............................................................................. .............................20 Level of Staff Included in Each Segment .................................................................................. .............................26 Understanding of Internal Control Structure ............................................................................... .............................26 Determining Laws and Regulations ............................................................................................ .............................27 Tests of Compliance — Audit Samples ..................................................................................... ............................... 27 Request for Proposal for External Audit Services °:�t� �f South Miami Use of the City's Accounting Staff .............................................................................................. .............................28 Identification of Anticipated Potential Audit Problems ................................................................ .............................29 CommunicationPhilosophy ........................................................................................................ .............................29 FeeProposal ....................................................................................... ............................... AppendixA. Peer Review Report .................................................................................................... .............................32 AppendixB. Price Proposal Sheet .................................................................................................. .............................34 AppendixC. Client References ........................................................................................................ .............................36 Appendix D. Certificate of Insurance ............................................................................................ ............................... 46 Appendix E. Affidavits and Submission Forms ............................................................................. .............................47 ON Cherry Bekaert "` CPAs ,& Advisors June 5, 2013 Selection Committee City of South Miami Attention: Maria M. Menendez, CIVIC, City Clerk 6130 Sunset Drive South Miami, FL33143 Cherry Bekaert (the Firm) is pleased to submit this proposal to provide auditing services for the City of South Miami (the City) for fiscal years ending September 30, 2013 and 2014, with the option to extend one additional year. The Firm is one of the top providers of government audit services in Florida and is ranked as one of the Top 30 largest CPA firms in the nation. Our Government Services Group provides services to numerous municipalities, counties, utilities and other governmental units throughout the State, with a year round focus on matters relevant to the City. We bring to the City an excellent reputation based on high quality services performed by knowledgeable professionals that are thorough, timely and focused on client needs and expectations. Our audits will be conducted in accordance with (1) auditing standards generally accepted in the United States of America, (2) the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and (3) the requirements of OMB Circular A -133, the Florida Single Audit Act, Florida Statutes and Rules of the Auditor General of the State of Florida. We recognize the intricacies of working under all of these standards and have developed an efficient and effective approach to auditing government entities. We understand that timeliness is critical in the performance of an audit and we commit to the City to meet the time requirements as defined in the Request for Proposal. Outlined in this proposal are key factors that distinguish Cherry Bekaert from other providers of government auditing services. Among these factors are the experience level and expertise of our client service team, our knowledge and experience of government accounting and auditing requirements, our firm -size and local focus on government services and our demonstrated commitment to maintaining a high level of service. Please feel free to contact me at 786- 693 -6300, as authorized representative, should you have any questions regarding this proposal. This proposal is a firm and irrevocable offer that expires 90 calendar days after the submittal date. Sincerely, Cherry Bekaert LLP Marc Berenfeld, CPA Partner ,n e•A,M �.,mber of BAKER TILLY 2525 Ponce de Leon Boulevard, Suite1040, Coral Gables, Florida 33134 1 v 786- 693 -6300 1 cbh.com INTERNATIONAL Request for Proposal for External Auditing Services City of South Miami General Requirements Independence The Firm is independent of the City as defined by generally accepted auditing standards. The Firm does not have, and has not had for the past five (5) years any other professional relationships involving the City. Furthermore, we currently have no partners, directors, officers, shareholders, employees, agents, or owners who are employees or Commission members of the City. However, in the event that a professional relationship is entered into during the period of this engagement, we will inform the City of this event in writing within five (5) days. License to Practice in Florida Tha Firm itc nnrtnerg, anrd ita emnlnyaea are annrnnrintely licensed to perform the auditing services required by the City as provided in the applicable laws of the State of Florida and by the laws of other states in which we provide services. The Firm changed its name effective January 1, 2013. The Firm has requested the change with the Board of Accountancy and the documentation will be provided upon request. Licensee Detaits Licensee Information Name: CHERRY, BEKAER{' & HOLLAND LLP (Primary Name) (DBA Name) Main Address: CHERRY, BEKAERT &HOLLAND LLP 800 N MAGNOLIA AVE SUITE 1300 ORLANDO Fdonda 32803 County: ORANGE License Mailing: LicenseLocation: 800 N MAGNOLIA AVE SUITE 1300 ORLANDO FL 32803 County: ORANGE License Information License Type: FIRM Rank: CPA Firms License Number: AD0010078 Status: Current Licensure Date: 06/02/1978 Expires: 12/31/2013 Snecial Oualifications oualification Effective Firm Qualifications and Experience About Cherry Bekaert LLP Established in 1947, the Firm has grown to become one of the nation's largest accounting and consulting firms. With a staff complement of nearly 1,000 people, the Firm distinguishes itself by offering the highest caliber of personal attention, responsiveness and accessibility our clients expect and deserve — combined with the specialized talent and resource depth needed to meet their business and financial objectives while minimizing compliance headaches. Our industry specialists already know your marketplace, so we can help you make the most of emerging opportunities while minimizing compliance headaches. With our down -to- earth style and wealth of practical advice, you will find us an indispensable part of your team. As one of the largest regional CPA firms headquartered in the Southeast, the Firm's resource network stretches across five states: Florida, Georgia, North Carolina, South Carolina and Virginia. Our reach extends nationally and internationally through our alliance with Baker Tilly International, an association of independent accounting and consulting firms. Location of Cherry Bekaert Staff Local Service Commitment The Firm has office locations across Florida that, in conjunction with our full practice network, provides services to clients throughout the state. Our Firm has an established local commitment to our clients through providing innovative and proactive solutions for nearly 40 years. The Firm is well - established in the Florida business community, and successfully services clients throughout the state in a variety of industries. Government services represent the most significant portion of our Florida practice. The principal office responsible for the City's audit will be the Coral Gables office, supported by our Fort Lauderdale, Tampa and Orlando offices. Please refer to the Dedicated Service Team section for a complete listing of the professionals that will be assigned to your engagement. Government Experience For the Firm, the coordination and allocation of resources and talents is accomplished through the Government Services Group (GSG). The GSG is responsible for assuring seamless service delivery, quality control and continuing education for government engagements throughout the Firm. The commitment of the Firm to government service is demonstrated by our sustained growth in this practice area as well as the depth of experience of personnel in this group. As a result of this commitment, our personnel have extensive knowledge of the methods and techniques applicable to government auditing, and have applied this knowledge successfully for many clients. Currently, over 150 professionals provide services to government entities. OM Cherry Bekaert "' 00 Your 17111AB Jmrmrd cbh.com Request for Proposal for External Auditing Services City of South Miami The Firm is committed to providing auditing and consulting services to governmental Provide Audit Services organizations. We audit over 160 local governments, authorities and public agencies to over 160 throughout the Southeastern United States. In addition, the Firm was awarded a contract on the United States General Services Administration Financial and Business Solutions government entities Schedule, which encompasses accounting, auditing and financial services. We have conducted financial and performance audits under these standards for a host of clients. We have a thorough knowledge of methods and techniques applicable to government auditing. Our ability to apply this knowledge is demonstrated by our extensive list of government Government Services is clients, as well as by our clients' satisfaction with our work. 1 of 7 focus industries The Firm is the largest firm based in the southeast to provide government auditing services for Cherry Bekaert in Florida. We serve counties, cities, municipalities, school boards and airports throughout Florida. Prior Auditing Experience Government service partners have an OMB Circular A -133 and Florida Single Audit Compliance Experience average of 20 years of The Firm provides extensive services to organizations that operate with federal and state experience funding. We have a long history of working with federal and state organizations, understanding their programs and compliance requirements and successfully addressing audit requirements. Our local services are supported by a firm -wide industry group dedicated to monitoring such requirements and providing related services throughout the year. The majority of our engagements with not - for - profit organizations and government entities include compliance audits under OMB Circular A -133 and applicable state requirements. Audit Experience with Local Governments The Firm is committed to providing auditing and consulting services to governmental organizations. As a result, we have an extensive understanding of issues related to government auditing and accounting requirements and have a thorough knowledge of methods and techniques applicable to government auditing. Our ability to apply this knowledge is demonstrated by our extensive list of government clients, as well as by our clients' satisfaction with our work. Request for Proposal for External Auditing Services City of South Miami A sample of government entities served, with Florida governments served in bold: ► City of Augusta, GA ► City of Charlottesville, VA ► City of Charlotte, NC ► City of Chesapeake, VA ► City of Fayetteville, NC ► City of Ft. Myers, FL ► City of Greensboro, NC ► City of Hampton, VA ► City of Newoort News. VA ► Charlotte County, FL ► Cumberland County, NC ► Durham County, NC ► Forsyth County, NC ► Guilford County, NC ► Hanover County, VA ► Hillsborough County, FL ► Atlanta Public Schools, GA ► Asheboro, NC ► Charlottesville, VA ► Collier County, FL ► Duval County, FL ► Fulton County Schools, GA ► Johnston Countv Schools, NC ► Bell Creek Community Development Authority, VA ► Capital Region Airport Commission (RIC Airport), VA ► Central Florida Regional Transit Authority (LYNX) ► Central Virginia Waste Management Authority, VA ► Enterprise Florida, Inc. and affiliates ► Florida Development Finance Corporation ► Fort Monroe Authority, VA ► Greater Richmond Convention Center ► Greenville Water System, SC ► Henrico Economic Development Authority ► Palm Beach Gardens Firefighters' Pension Fund ► Palm Beach Gardens Police Officers' Pension Fund ► Town of Jupiter Police Officers' Retirement Fund Cherry Bekaert- Yourquide tomm'd ebh.com ► City of North Port, FL ► City of Pinellas Park, FL ► City of Poquoson, VA ► City of Portsmouth, VA ► City of Raleigh, NC ► City of Richmond, VA ► City of Sanford, FL ► City of St. Petersburg, FL ► City Of Stuart, FL ► Lee County, FL ► Loudoun County, VA ► Martin County, FL ► Mecklenburg County, NC ► Monroe County, FL ► Orange County, FL ► Lee County, FL ► New Hanover County Schools, NC ► Newport News, VA ► Osceola County, FL ► Pasco County, FL ► Polk County, FL / Richmond, VA ► International Drive Master Transit and Improvement District ► Lee County Port Authority ► Newport News Industrial Development Authority, VA ► North Carolina Eastern Municipal Power Agency North Carolina Educational Lottery ► North Carolina Finance Agricultural Authority ► North Carolina Municipal Power Agency No 1 ► Orange County Educational Facilities Authority ► Orange County Health Facilities Authority ► Orange County Library District 1 Orlando- Orange County Expressway Authori ► Boynton Beach General Employees' Retirement Fund ► Boynton Beach General Employees' Retirement Fund ► ATU Local 1596 Pension Plan ► City of Titusville, FL ► City of Virginia Beach, VA ► City of Winston Salem, NC ► Town of Cary, NC ► Town of Denton, MD ► Town of Eatonville, FL ► Town of Fuquay- Varina, NC ► Village of Islamorada, FL ► Village of Palmetto Bay, FL / Montgomery County, MD ► Prince William County, VA ► Randolph County, NC ► Stafford County, VA ► Wake County, NC ► York County, VA ► Sarasota County, FL ► Seminole County, FL ► Spartanburg County School District #9, SC ► St. Lucie County, FL ► Virginia Beach, VA Wake County Board of Education, NC I, Piedmont Municipal Power Agency, SC ► Piedmont Triad Regional Water Authority, NC Randolph Electric Membership Cooperative, NC ► Renewable Water Resources, SC ► Richmond Metropolitan Authority, VA ► Santee Cooper, SC (electric generation, transmission and distribution) ► Sarasota Manatee Airport Authority, FL ► State of Florida Agency for Health Care Administration ► Tampa Bay Regional Planning Council ► Upper Occoauan Service Authority ► ATU Local 1577 Pension Plan ► Retirement System for the General Employees of the Utility Board of the City of Key West 1 City of North Port Firefighters' Pension Fund Request for Proposal for External Auditing Services City of South Miami Peer Reviews and Desk Reviews The Firm has passed, without exception, 11 consecutive peer reviews conducted under the auspices of the AICPA. Government audits have been part of our work that has been subject to these reviews. A copy of our most recent peer review report is included as Appendix A. The Firm is a member of the AICPA's SEC Practice Section and Private Companies Practice Section (PCPS) of the Division for CPA Firms and practices under the AICPA recognized quality control program. Selected Firm professionals are approved by the AICPA to perform peer review, quality assurance review and consulting review of other CPA firms' quality assurance programs. The Firm is registered with the PCAOB. Firm leaders and partners in charge of industry practice areas maintain vital links to policy - making bodies in public accounting. Our personnel current and past committee assignments and industry associations include; Accounting Standards Executive Committee AICPA Professional Ethics Committee lo AICPA Auditing Standards Board ® AICPA Accounting and Review Services Committee The President's Council on Integrity and Efficiency and its Standards Subcommittee ® AICPA Technical Issues Committee, Private Companies Practice Section AICPA Tax Division and its Individual Taxation Subcommittee AICPA SEC Practice Section Executive Committee P AICPA Accounting Procticc r`nm —A e Request for Proposal for External Auditing Services City of South Miami Dedicated Service Tear Engagement Team Qualifications and Experience Perhaps more important than our extensive relevant experience and our customized approach is the quality of your engagement team. The Firm offers the City a seasoned professional management team with extensive experience and specialized knowledge of the Government Industry. The most critical component to a successful transition is the commitment of the engagement team. We are committing some of the Firm's top talent to. As part of that commitment, we will make available our "best and brightest" individuals so they are able to dedicate themselves fully to your business. It is this commitment that will help ensure a smooth and successful transition. Marc Berenfeld, CPA — Client Service Partner Marc will serve as the client service partner with the overall responsibility for the Firm's services to the City. He will work closely with all Firm professionals to coordinate the most effective and efficient service. Marc is a Certified Public Accountant with over 25 years of experience in providing audit and accounting services. He focuses his practice on privately held companies, government entities, and not - for - profit organizations in South Florida with a wide array of services including financial statement audits, reviews and compilations, financial statement preparation and analysis, accounting system oversight, internal control analysis, agreed upon procedures, and independent reviews of external data. Marc also has experience in tax compliance and consulting and litigation support services. Marc is a licensed Certified Public Accountant in the state of Florida. He received his Bachelor of Science in Accounting from the University of Florida. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). An author of several articles, Marc has been a regular speaker for continuing education presentations offered through the FICPA. His community involvement includes numerous board and officer positions with various organizations including the Family Resource Center of South Florida, Coral Gables Community Foundation, Coral Gables Chamber of Commerce, and the Greater Miami Chamber of Commerce. Marc has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. James L. Burdick, CPA — Engagement Partner Jim will serve as the lead partner for the City's engagement. He will be responsible for the planning and decision making for the engagement. Jim is a licensed Certified Public Accountant in the states of Florida, Wisconsin and Illinois with over 30 years of experience serving the assurance and accounting needs of public sector clients. His services focus on auditing, accounting, and consulting for governmental entities, governmentally funded agencies and not - for - profit organizations. Jim is 100% devoted to the public sector, currently serving as engagement partner or quality review partner for more than forty public sector organizations, in addition to serving numerous other such organizations throughout his career. In addition, Jim leads our Firm's government pension plan audit practice. Jim received his Bachelors of Business Administration from the University of Wisconsin Oshkosh. He is a member of the American Institute of Certified Public Accountants � Cherry Bekaert"° Y— ,quMcjmnwtd cbh.com Request for Proposal for External Auditing Services City of South Miami (AICPA), Florida Institute of Certified Public Accountants (FICPA), Florida Government Finance Officers Association ( FGFOA), and Government Finance Officers Association (GFOA). Jim has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Ron Conrad, CPA — Quality Review Partner Ron is a Certified Public Accountant with over 30 years of public accounting experience. Ron is the firm's technical director of government services and has twenty years of experience with Deloitte, where he led Central Florida government services for a decade, authored the firm's national book on public sector accounting and auditing developments and was a firm- designated compliance specialist. Ron's experience includes service to approximately 40 cities and counties and numerous state agencies and special districts, the vast majority of which are located in Florida. As second partner reviewer, Ron will be responsible for review of our reports and working papers prior to issuance and for consultation on relevant technical matters. In addition to his client service responsibilities, Ron is the firm's technical service director for the government industry, responsible for monitoring industry accounting and auditing developments, for coordination of the firm's industry training and for development of technical assistance for industry clients. Ron earned his Bachelor of Arts in Business Administration from Iowa Wesleyan College. He is a member of the American institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), Florida Government Finance Officers Association ( FGFOA) and Government Finance Officers Association (GFOA). Ron has more than 40 hours each year of relevant continuing education during the last tl iree years, including the continuing education required by Government Auditing Standards. John Gilberto, CPA — Consulting Advisory Partner John is a Certified Public Accountant, licensed to practice in the state of Florida, with over twenty three years of public accounting experience providing audit and accounting services for state and local government entities. John is the Director of Cherry Bekaert's Government Services Group and has extensive experience providing audit and accounting services to government organizations throughout Florida, Virginia and North Carolina. He is currently the engagement partner for Hillsborough County, Lee County, Prince William County, Virginia, Sarasota County District School Board, City of Pinellas Park and other notable government organizations. John has authored government industry articles and is a frequent speaker and instructor at industry conferences. He is a member of the AICPA state and local government expert panel and FGFOA technical resource committee. John received his Bachelors of Business Administration in Accounting from Guilford College and his Masters in Business Administration from the University of North Carolina Chapel Hill. He is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA) and the Florida Government Finance Officers Association ( FGFOA). Based in our Tampa office, John has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. ON Cherry Bekaert- your guide"Omard cbh.com Carl Plesner, CPA — Audit Manager Carl has approximately 20 years of accounting and auditing experience serving large government and government- funded organizations. Carl has served as audit manager for numerous Florida cities, counties, state agencies and special districts Carl will assist Joe in providing engagement management services and will serve as an additional manager resource with significant government experience and compliance audit experience. Carl received his Bachelor of Science and Masters of Science in Accounting from the Florida State University. He is licensed to practice as a Certified Public Accountant in the state of Florida and is a member of the American Institute of Certified Public Accountants (AICPA). Based in the Orlando office, Carl has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Joseph Renfrow, CPA — Audit Manager Joe has over nine years of public accounting experience specializing in audit engagements. As manager, Joe will focus on financial reports, key audit areas, supervise staff and ensure regular communication between the City and engagement team. He has extensive experience dealing with financial statement preparation, local government HUD audits, A -133 compliance audits and audits of employee benefit plans Joe is a licensed Certified Public Accountant in the state of Florida. Joe received his Bachelor of Science in Accounting from the University of Florida. He is a member of the Florida Institute of Certified Public Accountants (FICPA) and serves as the President for the FICPA South Dade Chapter. Joe has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Carla Ferris, CPA — Audit Senior Carla has two years of public accounting experience focusing on governmental and not -for- profit entities. In addition, she has more than two years' experience in the public sector with Miami -Dade County. She also works on the Village of Palmetto Bay, Loudoun County and Workforce One engagements. Carla will be available as an additional resource for providing on -site audit services for the City. Carla received her Bachelor of Accounting and Bachelor of Business Administration in Finance and Economics from Florida International University. Carla has more than 40 hours each year of relevant continuing education during the last two years, including the continuing education required by Government Auditing Standards. Mark Gumula, CPA, CGMA — Audit Senior Mark has four years of public accounting experience serving numerous cities and counties. In addition, he has more than three years' experience as a Controller in private industry. Mark is also designated as a Chartered Global Management Accountant through the AICPA. Mark will be available as an additional resource for providing on -site audit services for the City. Mark received his Bachelor of Business Administration in Finance and Accounting from the University of Central Florida. He is licensed to practice as a Certified Public Accountant in the state of Florida and is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), and the IVA Cherry Bekaert "° Your guide froward Cbh.com j . Request for Proposol for External Auditing Services City ®f South Miami Florida Government Finance Officers Association ( FGFOA). Mark has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Adam Glover, CISA — IT Audit Senior Adam has five years of experience with Cherry Bekaert and has served numerous government organizations in both an audit and information systems review capacity. Adam is a Certified Information Systems Auditor, and is a member of the Cherry Bekaert Information Technology Audit Group. Adam has provided information technology reviews for virtually all of our government clients in Florida, as well as many located in other states. He is responsible for coordinating and scheduling the firm's information review services throughout the firm and has considerable experience with large, complex information systems environments. Adam received his Bachelor of Science in Accounting from the University of Florida and his Masters in Decisions and Information Sciences from the University of Florida. He is a member of the Information Systems Audit and Control Association and the Florida Government Finance Officers Association ( FGFOA). Based in the Orlando office, Adam has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Continuing Professional Education At the Firm, we consider the training of our professionals to be extremely important in order to best meet the evolving needs of our profession and provide the highest quality of service to our clients. We believe that in order to consistently offer our clients the most current information, continuing education of our personnel is a must. It is the policy of the Firm that all professional personnel comply with the continuing professional education requirements of the AICPA, the SEC Practice Section of the AIPCA Division for Firms, the appropriate state boards of accountancy, the U.S. Government Accountability Office, Yellow Book requirements and other regulatory agencies as applicable; that all professional staff maintain an adequate awareness and understanding of current developments in technical literature; and that all professional staff assist in the training and development of staff members under their supervision. In our commitment to training, we require all client service professionals, including CPAs and non -CPAs to complete at least 40 hours of qualifying continuing professional education (CPE) every year and at least 120 hours every three years. In addition, all client service professionals who serve governmental entities are required to complete 80 hours of CPE every 2 years with at least 24 hours in subjects that directly relate to government auditing and/or the government environment. CPE requirements are met through Firm hosted webinars and live seminars throughout the year. Our professionals are also encouraged to use resources such as AICPA, FICPA, GFOA, and FGFOA to fulfill required credit hours. Some of the government specific courses offered by the Firm to our employees include: risk assessment training; preliminary analytics for government audits; single audit auditing; financial audit review including internal controls, financial statement disclosures and general auditing and completion procedures. All of the professionals assigned to the City have meet or exceeded these requirements. Staff Continuity and Rotation We believe knowledge, efficiency and effectiveness are optimized over time in a client relationship. We, therefore, strive to maintain continuity in partners and key professionals from the beginning to end of an engagement and from year to year. Our high percentage of Cherry Bekaert "` ao Ybw guide fordo.d ebb.com Request for Proposal for External Auditing Services City of South Miami partners and managers relative to our overall personnel allows the Firm to utilize significant involvement of our management team in the performance of our services. This allows our clients to be consistently served by knowledgeable and experienced professionals. In the mentoring and development of our staff, we normally experience a progression of staff responsibility during the years of service on the engagement. The result of this progression, as well as an exceptional annual retention rate, has provided a considerable depth of knowledge among our professionals. In the event of departure at any level of professional, the Firm has the ability to replace with another professional with similar knowledge and capability. If at any time we needed to rotate an engagement partner, senior manager or manager, or other supervisory staff due to the individual leaving the firm, or if they were promoted or are assigned to another office, we would consult with the City before any new staff member was added to the engagement. We have included client reference letters in Appendix B. .,jfV The Firm has not had any prior engagements with the City in the past five years. Request for Proposal for External Auditing Services City of South Miami Similar Engagements with Government Entities Client References Financial and compliance audit 2006 to present Ron Conrad Dorothy B. Zaharako, CPA, CGFO Director Financial Services 121 SW Fiagler Avenue Stuart, Florida 34994 772.288.5310 dzaharako@ci.stuart.fl.us Financial and compliance audit 2010 to present %. Cherry Bekaert "` WO Vow guid' fom-j Request for Proposal for External Auditing Services City of South Miami Peter D. Lear, CPA 4970 City Hall Boulevard North Port, FL 34286 941.429.7107 plear @cityofnorthport.com Financial and compliance audit 2009 to Present Jim Burdick Maria Aguilar Finance Director 86800 Overseas Highway Islamorada, FL 33036 305.664.6445 maria.aguilar@islamorada.fl.us Financial and compliance audit 2012 to present Cherry Bekaert- Request for Proposal for External Auditing Services City of South Miami Bridgette Clements Finance Director 555 South Washington Avenue Titusville, FL 32796 321.383.5815 bridgefte.clements@titusville.com Financial and compliance audit 2011 to present Marc Berenfeld Desmond Chin, Finance Director 9705 East Hibiscus Street Palmetto Bay, FL 33157 (305) 259.1234 dchin@paimettobay-fl.gov Engagement Scope and Approach Technical Approach Philosophy The Governmental Accounting Standards Board, in its Concept Statement #1, identified three objectives to governmental financial reporting: accountability, evaluation and planning. However, due to the unique stewardship responsibilities associated with the power to tax citizens, the document points out that "Accountability is the cornerstone of all financial reporting in government," As our discussion below explains in further detail, the focus on accountability influences the manner in which we treat materiality, and in the way we evaluate risk on a governmental audit engagement. We also realize that it takes a collaborative effort between the auditor and the City to achieve a system of procedures and controls that assures accountability of public funds while maximizing the use of available City resources. Planning We have a major emphasis on audit planning, which includes meetings and discussions with key designated personnel of the City. New reporting requirements, matters related to operational developments, scheduling, personnel assignments, expectations and areas for improvement are all subject matters included in planning process communication. Approach to Preparing Work Plan As noted above, proper planning is the cornerstone to any successful venture. Our work plan will be developed with appropriate management personnel of the City following contract award. During our planning meeting your Cherry Bekaert engagement team will discuss with you the stated deadlines and mutually agree on a work timeline with the key end dates as the driving force. The work plan will detail out the timing, nature and extent of the requirements of the audit, including but not limited to, implementation of new accounting pronouncements and auditing standards, changes in internal control systems and operations and programs and financial and other management information systems documentation. Risk Assessment We believe that our experience with local governments is invaluable when it comes to risk assessment. The vastly different types of services and the tendency for local governments to be more decentralized require a different approach than would be taken with a traditional business. Also, our concept of "materiality" is different. For example, certain collection points may not be material to the financial statements. However, because of the nature of the service, we may assign it a high audit risk. As a result we may visit that collection point to document and test those controls as needed. Time and Cost Sensitivity The Firm's knowledge and experience serving cities and municipalities, in general, will enable us to provide highly efficient and effective audits, minimizing disruption. We will provide local and firm -wide commitment, with high priority always provided to serving the City. In addition, we will provide high level of partner and manager interaction to ensure Cherry Bekaert "" Your guide io word cbh.cem that issues are promptly identified and resolved. We understand the importance of providing a product that is timely and cost - effective, as well as of a high quality. Smooth Transition The Firm recognizes the demanding environment in which the City operates; therefore, our goal is to provide a smooth and painless transition that begins with a detailed planning of the process and execution by the right people with the right experience. We are committed to assign a senior -level engagement team with the skills necessary to execute the transition. Our management team's initial time investment to fully understand your operations will enhance our ability to serve you effectively on a long -term basis and will allow us to minimize the burden on you. A planning meeting will be held to discuss your requirements, expectations, assistance and other key aspects of the engagement. Upon completion of that meeting a schedule of documents to be provided, with dates needed, will be generated. Beginning and ending dates for fieldwork will be established along with benchmark dates for meeting with you to discuss engagement progress. Our experience with other cities will facilitate an approach that efficiently assesses risk and applies the appropriate procedures to the critical areas. We will assign professionals who know the unique aspects of cities and who are prepared to work efficiently to complete the engagement on a timely basis. We are confident we can work with the City's staff to meet the reporting deadlines. The Firm will develop with the City a plan to perform the audit in a painless, yet effective manner. We expect the format and types of information you have been providing to your current auditors are similar to our requests and will not need to be significantly revised. We will absorb the initial cost associated with changing auditors. 'We will not bill you for the professional fees we incur related to the transition to Cherry Bekaert, including the client acceptance process, review of predecessor auditor working papers, and initial engagement management visits for the purpose of establishing a better understanding of your business and coordinating the delivery of our services. Sampling and [sample Sizes Sampling will be used in all aspects of the testing phase, utilizing tailored audit programs. We will conduct tests to ascertain that the significant controls within the system are functioning as described to us. Transactions will be selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures. Additional tests will be designed to provide reasonable assurance as to the validity of the information produced by the accounting system. The firm has developed sample size guidelines in order to form an opinion on the financial statements under auditing standards generally accepted in the United States of America and Government Auditing Standards. The objective of the guidelines is to improve the quality of sampling by: Relating sample sizes more directly with factors that influence sample size D Reducing unexplainable sample size variability Structured worksheets, which give appropriate recognition to factors such as reliance on internal control, nature and timing of audit procedures, size of the organization, dollar total of population being sampled, and sampling error, are used to effectively determine audit samples and evaluate the results of the procedures performed. We use these worksheets to determine the sample size and items selected for grant compliance testing, internal control testing and certain financial accounts. Cherry Bekaert "' Your quide'o —ard cbh.eom Request far Proposal for External Auditing Services City of South Miami The extent to which we apply detailed audit procedures and sampling is based on materiality, our evaluation of audit risks and internal accounting control, and the characteristics and quantity of items comprising the account balances or class of transactions. Certain compliance matters, such as bond debt coverage requirements, are not subject to representative sampling procedures. In such instances, we will recalculate compliance requirements or perform other applicable procedures. Analytical Procedures In addition to testing supporting documents and details of the accounting records, we will perform an overall evaluation of account balances and their interrelationship with each other. We design this analytical review to identify unexpected fluctuations in accounts, the absence of expected fluctuations and other items that appear unusual in light of expected results, past performances, normal relationships and other factors. This provides a business operation approach to auditing. Specifically, we perform analytical procedures: ► To assist in planning the nature, timing and extent of our auditing procedures. ► As a substantive test to obtain evidential matter about particular assertions. ► As an overall review of financial statements in the final review stage of the audit. Our analytical procedures, which include comparisons of recorded amounts or ratios to expectations, involve developing expectations based on plausible relationships (budget, prior year amounts recorded, etc.). These procedures are included in the planning, substantive testing and report review phases of our audit. Examples of our analytical procedures include: ► Comparisons of interim financial balances to budget and prior year data to assist in planning. ► Comparison of year -end asset and liability amounts to expectations based on related data. ► Comparison of year -end operating balances to prior year and budgeted data, and updating analytical results from our interim planning. ► Comparison of budgeted and prior year data at the financial statement level. ® Analytical review at the financial statement level. Proposed Segmentation of the Engagement Our approach will focus on addressing accounting and auditing issues early and assisting the City as necessary to provide a smooth audit at year -end. In addition to planning communications previously described, we will communicate results of our interim procedures and reassess our audit plan to ensure issues have been addressed timely, staffing is appropriate, and our fieldwork is performed in a high quality manner. We will begin our audit with an initial planning meeting to discuss issues, scheduling, expectations and other relevant issues. We will then formalize a plan that corresponds to the high end of expectations and appropriately addresses areas of audit and business risk. Communication aspects regarding audit progress and accounting and auditing issues will be incorporated in this plan, along with a list of schedules to be prepared during each fiscal year subject to audit. Our audit approach will be divided into four segments: ► Segment I: Orientation and planning (Detailed Audit Plan) 9 Segment II: Risk assessment procedures (Interim Work) ► Segment III: Year -end audit procedures (Fieldwork) Cherry Bekaert`" . Your p dr Jw—rd cbh.com Request for Proposal for External Auditing Services Cirty of South Miami ► Segment IV: Reporting (Draft and Final Reports) The following graphic illustrates how our inherent risk assessment combines with our internal control documentation and testing to generate our Risk Assessment Synthesis, which provides our detailed guidance for customizing our further audit procedures based on our risk assessments. Request for Proposal for External Auditing Services City of South Miami The following chart shows the key procedures applied during each of the defined segments of the financial statement audit engagement: OEM NNIMEMM ► Meet with the appropriate City personnel to confirm the timing of our work and review the preparation of schedules so that disruption of day - to -day operations can be minimized ► Visit predecessor auditors and review audit files ► Discuss the detailed plan for interim procedures with key representatives identified in the entrance conference ► Obtain an understanding of the City's accounting policies and procedures, including the financial and other management information systems utilized by the City ► Document understanding of the control environment, accounting systems, and control procedures, and assess of the risk of fraud related to financial reporting and the misappropriation of assets ► Review the City's current year's budget, the organization chart, investment and other fiscal policies and procedures, leases, debt documents and covenants, etc. Request for Proposal for External Auditing Services City of South Miami Acquire in -depth knowledge of the information systems equipment, software and systems in use through completion of a computer control evaluation Review for possible areas of exposure in asset protection, custodianship and similar matters Inquiries of management and others Preliminary analytical procedures to identify potential risks of material misstatement and unusual or unexpected account balances Obtain an understanding of internal controls which will include inquiry, observation and inspection, including tracing transactions through the information systems (i.e. walkthroughs) Discussion among engagement team members about the susceptibility of the financial statements to material misstatements, areas of significant audit risk, areas susceptible to management override of controls, important control systems, application of generally accepted accounting principles, materiality at the financial statement level and how materiality will be used to determine the nature timing and extent of testing Perform interim Audit Procedures, including; • Test internal controls as deemed cost effective by examining detailed transactions, using audit sampling techniques and substantive testing Obtain listing of cash and investments for confirmation purposes Conduct analytical review of interim balances Prepare year -end audit programs, which reflect interim findings Vouch property additions, analyzing changes for appropriate accounting and test depreciation Review the financial statements, related notes and supplementary information, comparing to audited amounts Cherry Bekaert "° Your guide forwanA Request for Proposal for External Auditing Services City of South Miami Year End Audit Procedures include: • Meet with appropriate personnel to discuss status of audit and preliminary findings • Confirm cash, investments and bonds payable • Review cut -off receivable balances and test amounts recorded • Review calculations for doubtful accounts, prepayments and accruals • Test bond covenant compliance • Test accounts payable cut -off through analysis of disbursements • Complete additional audit procedures as required for Federal and State Single Audits • Detailed review of workpapers by the manager and engagement partner ® Planning for this segment includes: • Obtain excerpts of pertinent sources to determine the laws and regulations that will be subject to testing • Develop detailed audit programs to test compliance with laws and regulations • Prepare detailed audit programs based upon the evaluation of internal controls Request for Proposal for External Auditing Services City of South Miami Reporting procedures consist of: • Exit conference with appropriate City personnel to review proposed adjustments, draft of audit report, compliance and internal control reports, management letter and any other pertinent matters • Preparation of a draft of the audit report, compliance and internal control reports, management letter, including review by a partner with extensive experience in governmental and compliance audits who has not been associated with performance of the audit (second review partner) • Completion of audit report, compliance and internal control reports • Fin nal review of +he Cvtn + tae of Florida Annnaal Local Government Financial Report required under F.S. 218.32 for submission to the Department of Financial Services • Meet with appropriate City officials to discuss the final audited financial statements and management letter Reports to be issued for the Citv: • Independent Auditor's Report on the fair presentation of the financial statements in accordance with generally accepted accounting principals • independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards • Independent Auditor's Report on Compliance With Requirements Applicable to Each Major Federal Awards Program and State Financial Assistance Project and Internal Control Over Compliance In Accordance With OMB A -133 and Rules of the Auditor General Independent Auditor's Management Letter A schedule of findings and questioned costs In relation to report on schedule of expenditures of federal awards and state financial assistance projects as required by OMB A -133 and Chapter 10.550 Any other reports required as part of the financial audit process i„'ft Cherry Bekaert"' City of South Miami f X X X X X X X In our audit process, we invest a significant amount of time planning the engagement. In the planning segment of the engagement, we will meet with certain key employees of the City to develop mutual expectations as relating to timelines and any assistance you may provide us in the audit. During this process we will also identify the significant audit areas and account balances to test. Identification of these areas is typically performed through a preliminary analytical review. The analytical review is where we detect unusual trends in account fluctuations and where we develop expectations about the relationships in the account balances. During the preliminary segment, we will review the internal control environment over the financial processes of the City, The internal control review will be conducted from an information technology perspective, but will also include manual controls over the transactional flow in the account balances. The intention of the control review is to rely on controls from a compliance perspective and to gain an understanding of the processes and controls related to the City. As appropriate, during this control review we may test certain controls that we will rely on in performing the audit. By focusing on the planning segment of the engagement, as well as reviewing and testing controls over the financial processes of the City, we believe we will have a strong understanding of the significant areas and processes of the City in order to perform an efficient and effective audit. Internal Control Philosophy Adequate assessment of the City's internal control is a key component of the audit. Our audit procedures are tailored to address specific risks for each individual client. We obtain an understanding of an entity wide control environment during audit planning to provide us an understanding of "what can go wrong," and use that understanding as a basis in formulating our client service plan and our audit procedures. We use a variety of methods in obtaining our understanding of internal controls. Typically, these include interviewing entity personnel, observing processes and controls, walking through transactions from initiation to recording, and discussing controls and risks of fraud with various City personnel. We also utilize our information systems audit professionals in assessing controls and risks over information systems processing. We will communicate with management any weaknesses we may find in the internal controls or opportunities for strengthening controls or making processes more efficient. %0% Cherry Bekaert "° cbh.com Request for Proposal for External Auditing Services City of South Miami Deter - mining Laves and Regulations We are quite familiar with compliance requirements applicable to the City. We have passed all federal and state reviews, peer reviews and intra -firm reviews without exception or comment. Our compliance audit procedures will be designed to identify and test those transactions and activities that are likely to have a financial impact on the City's financial statements and to determine whether they were carried out in accordance with the provisions of laws, rules and contracts. Our reports will note instances of noncompliance that could have a material effect on the City's financial statements. The nature and extent of our compliance tests are derived from the following: ® Results of our analysis of internal control over compliance matters ® Review of investment and other pertinent policies related to financial matters 6 Review of bond documents ® Florida Statutes ® AICPA Statements on Auditing Standards ® Other applicable professional standards and guidance Tests of Compliance -- Audit Samples Our sample sizes will consider audit risk through reliability and precision factors. SAS No. 111 prescribes the criteria for developing sample sizes, which we have utilized based on carrying degrees of reliance and confidence in internal control structure. Because our sample sizes are affected by many variables, as prescribed by SAS No. 111, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we generally will utilize statistically generated, representative sampling for internal control and compliance tests. Samples will also be used in conjunction with other tests of compliance (e.g. Florida Statutes, Ordinances, etc.). Use of Technology /EDP Software Our audit of the City will feature the combined use of data analysis software, wireless technology and engagement management software. As such, our documentation is paperless, with procedures documented in an automated environment and files shared through wireless technology among engagement team members. Work Paper Management. Our work papers are managed using CCH Engagement, a software package that allows us to prepare, review, transfer and manage our work in a paperless environment. Wireless Technology. On site, our computers are linked using encrypted wireless technology, which greatly facilitates our ability to efficiently manage our engagements. In automating our approach to the City's audit, we will be careful not to duplicate the City's software capabilities. We will take a long -term view toward the City's audit, investing considerable time and effort to automate in order to enhance long -term efficiency, We believe that these perspectives will enhance both the quality and efficiency of the City's audit. Review and Auditing E-RF1 Softwn ,re Firm - designated IT Audit Group (ITAG) consultants will perform the review of the City's information systems environment. Our ITAG group has experience auditing all major ERP packages. As such, we use tailored IT Audit programs based on your specific environment and the inner workings of specific software packages. The City will have the assurance of � Cherry Bekaert "P 7o,,, .)uiee pvnv ,J ebh.eom Request for Proposal for External Auditing Services City/ of .South Miami direct review by a senior level individual with significant experience directly related to information systems. ITAG will work with the City to assess the effect of systems processing on the Departments business and will assess the reliability of systems processing. They will focus on providing constructive service comments intended to improve the quality of information and system controls. The results of this assessment will be integrated into our audit approach to improve audit efficiency and to further define the way in which we address identified risk factors. Examples of computer controls that will be reviewed for each system in scope include the following: 6 Access Control - The first and foremost responsibility of the City's Information Technology Department is to assure that logical and physical access to the City's information, network and computing facilities is based upon the City's needs as defined by Management's policy statements. Our audit program is designed to ensure that policies and processes are in place to fulfill this responsibility using best practice methods and addressing the unique needs of the City in terms of local, remote and physical access. D Nelwork Security - In order for the City to fulfill its responsibilities, it must maintain a secure electronic network, which facilitates communication across all of its facilities and with other governmental and corporate entities. Our audit program is designed to ensure that sufficient controls are in place to protect that network from internal and external attacks and abuse. b Change ManagementlProbiem Tracking - The management of change in a modern technology environment is essential to assuring efficient, orderly and secure processing of information. Our audit includes a review of change management and problem tracking aspects of the IT organization and evaluates them against current best practices and the specific needs of the City. 1 Backup and Recovery - In order to assure continuity of operation, the City must maintain best practice processes that provide continuously available backup media. These processes must address short -term and long -term recovery operations whether applicable to incidental missing information or long -term processing outages. Our audit includes a review of these processes and recommends improvements where appropriate. 0 lofomiation '✓lortdlow - Accuracy of financial reporting for the City is dependent upon definition and management of effective electronic and manual controls at key junctures in the network's operation. This control process must extend from the capturing of all supporting information to the posting of subsequent journal entries. Our audit program will define the electronic and manual workflow associated with the City's revenue stream and evaluate the associated key controls for effectiveness, Use or the City's AccaLlnting Staff We realize the City's accounting staffs time should be utilized in an efficient manner. We have planned our audit approach to keep our requests organized and limited. Therefore, assistance from the City's staff will enable us to perform the audit in an effective and efficient manner. Our fees have been determined based upon the savings associated with the following assistance provided by the City's accounting staff: ® Appropriate personnel being available for questions during all phases of fieldwork as well as for "interviews" during the initial planning phase regarding the City's significant accounting systems, computer applications, and overall control environment; Copies provided, in electronic format, of the necessary audit schedules at the year- end; two* Cherry Bekaert "' Your cguid's fomo d cbh.com Request for Proposal for Externol Auditing Services City of South Miami 9 Copies provided of all legal documents and major contracts (e.g. bylaws, debt agreements, and leases); 1 Source documents provided (e.g., invoices, remittance advices, canceled checks, bills, etc.) as may be required in performing substantive audit procedures; ® Preparation of investment, cash, and legal confirmations; 1, Preparation of draft financial statements for conversion to a format suitable to the City; and A letter of representation provided and signed by management at the completion of the audit. Identification of Anticipated Potential Audit Problems The City's proposed engagement partner, Jim Burdick, will be responsible for making decisions about audit - related issues, including industry- specific reporting issues. He will consider the counsel of other members of the engagement team in making such decisions (when appropriate). In addition, consultation with Ray Quintin, the Firm's Director of Arrountinn and Auditino is required for r_.ertain terhnirai issues; and a second partner - level concurring review is required prior to release of the reports. Because close communication between the engagement partner and the Director of Accounting and Auditing is maintained throughout the course of the engagement, technical issues will be resolved promptly. For the City, the Firm's technical director for government services, Ron Conrad, will serve as the quality review partner, With respect to disagreements among engagement personnel, we have a well - defined process for resolution and documentation contained in our internal Accounting and Auditing Policy Manual. With regard to technical disagreements with our clients, the ultimate resolution rests with the engagement partner after consultation with the Director of Accounting and Auditing. We would expect that any such differences would be identified early in the engagement and resolved well before the reporting phase of the engagement. Any information about your satisfaction with our services can be brought directly to Marc Berenfeld. We will work with you to ensure that you are thoroughly satisfied with the service you receive. Communication Philosophy Accountants are often known for being focused on the past — we focus on delivering ideas and solutions to you that you can carry into the future. At the Firm, we emphasize the value of communication with our clients. Open and regular communication is a part of our Firm's culture and an integral part of our service philosophy. We would meet quarterly with the City's management, or as otherwise requested, to: e Review operations to generate ideas, discuss opportunities and seamlessly deliver service Determine accounting, reporting and other strategies for operations and special transactions ® Communicate regarding changes, developments and opportunities Discuss newly issued accounting pronouncements and implementation issues We meet with management prior to beginning the assurance services to discuss expectations and the timeline for our work. We will also be available as needed to meet with the City's management to review our findings, recommendations and other items. Our objective is to be proactive and resourceful in developing our comments, focusing on matters that are of true value to you. Cherry Bekaert "` Your guide /or'VOM ebh.eom Request for Proposal for External Auditing Services City of South Miami Fee Proposal We understand and appreciate the City's desire for professional service providers who are not only highly qualified, but who are also cost - conscious and cost - effective about the work they perform. We are mindful that cost is always a consideration in selecting a professional services firm. Accordingly, we have structured our fee based on our strong desire to develop a mutually rewarding, long -term relationship with the City. Marc Berenfeld is authorized to represent the Firm and submit our bid to provide audit services to the City. Our fees are based on our experience and knowledge of the City's operations and our best estimate of the tasks and hours to be incurred by individuals assigned to the engagement. As part of our long -term commitment to the City, we will not bill you for the professional fees we incur related to the transition to Cherry Bekaert, including the client acceptance process, review of predecessor auditor working papers, and initial engagement management visits to your locations for the purpose of establishing a better understanding of your business and coordinating the delivery of our services. All routine communications throughout the year are included in our fee. Should we encounter a situation that we believe will cause us to extend the scope of our audit procedures, we will discuss the issue with you at that time and mutually agree upon any additional fees to be incurred prior to performing the work. Comprehensive Annual Financial Report $45,000 $47,000 $49,000 Single Audit (Per Audit) $4,500 $4,500 $4,500 General Employee & Police Pension $12,000 $12,000 $12,000 Separate Report & Presentation Florida 185 Share Plan Pension Separate $9,000 $9,000 $9,000 Report & Presentation Community Redevelopment Agency $8,000 $8,000 $8,000 Separate Report & Presentation Partner /Principal Request for proposal for External Auditing Services $300 Senior Manager /Manager $225 Senior Staff $150 $125 City of South Miami Request for Proposal for External Auditing Services City of South Miami 111Wendix A. Peer Review Report August 27, 2010 System Review Report To the Partners of Cherry, Bekaert & Holland L.L.P. and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Cherry, Bekaert & Holland L.L.P. (the firm) applicable to non -SEC issuers in effect for the year ended April 30, 2010. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described In the standards at www.aicoa.org/r)rsummarv. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards; audits of employee benefit plans, and an audit performed under FDICIA. In our opinion, the system of quality control for the accounting and auditing practice of Cherry, Bekaert & Holland L.L.P., applicable to non -SEC issuers in effect for the year ended April 30, 2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Cherry, Bekaert & Holland L.L.P. has received a peer review rating of pass. C,Ay, EisnerAmper LLP ElsnerAmper LLP LLP Eq A 7 p p ,� n IS1V ER.L'11Vd1" � , `.. °.+�] 2015 Lincdn Highway P.O 80.988 `-- Edison. N108B1a T 732197.1000 F 731.2873200 _ e5s ampercam August 27, 2010 System Review Report To the Partners of Cherry, Bekaert & Holland L.L.P. and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Cherry, Bekaert & Holland L.L.P. (the firm) applicable to non -SEC issuers in effect for the year ended April 30, 2010. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described In the standards at www.aicoa.org/r)rsummarv. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards; audits of employee benefit plans, and an audit performed under FDICIA. In our opinion, the system of quality control for the accounting and auditing practice of Cherry, Bekaert & Holland L.L.P., applicable to non -SEC issuers in effect for the year ended April 30, 2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Cherry, Bekaert & Holland L.L.P. has received a peer review rating of pass. C,Ay, EisnerAmper LLP Request for Proposal for External Auditing Services City of South Miami A- AICPA Peer Review Program Administered by the National Peer Review Committee October 7, 2010 Howard Joseph Kies, CPA Cherry Bekaert & Holland LLP 1700 Bayberry Ct Ste 300 Ste 300 Richmond, VA 23226 Dear Mr. Kies: It is my pleasure to notify you that on September 16, 2010 the National Peer Review Committee accepted the report on the most recent system peer review of your firm. The due date for your next review is October 31, 2013. 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. Sincerely, PW Robert Rohweder Chair — National PRC npr a aicpa,org919 402 -4302 cc: Lawrence Cray, CPA Firm Number: 1001 1816 Review Number: 309298 4 ,so cWhW Request for Proposal for External Auditing Services City of South !Miami Appendix B. price Proposal Sheet PRICE PROPOSAL SHEET AUDIT ITEM FY 2013 FY 2014 Comprehensive Annual Financial Report Company Name: Cherry Bekaert LLP $47,000 $4,500 $12,000 $9,000 FY 2015 $49,000 $4,500 $12,000 $9,000 $8,000 $8,000 Date: June 4, 2013 Name /Title: Marc Berenfeld, Partner ate �- Signature: .. ` f-' ! FAILURE TO COMPLETE, SIGN AND RETURN THIS SECTION MAY DISQUALIFY THE BIDDER ON THIS PROPOSAL City of South Miami Page 23 2013 External Audit RFP $45,000 Single Audit (Per Audit) $4,500 General Employee & Police Pension SEPARATE REPORT & PRESENTATION $12,000 Florida 185 Share Plan Pension SEPARATE REPORT & PRESENTATION $9,000 Community Redevelopment Agency SEPARATE REPORT & PRESENTATION $8,000 Company Name: Cherry Bekaert LLP $47,000 $4,500 $12,000 $9,000 FY 2015 $49,000 $4,500 $12,000 $9,000 $8,000 $8,000 Date: June 4, 2013 Name /Title: Marc Berenfeld, Partner ate �- Signature: .. ` f-' ! FAILURE TO COMPLETE, SIGN AND RETURN THIS SECTION MAY DISQUALIFY THE BIDDER ON THIS PROPOSAL City of South Miami Page 23 2013 External Audit RFP Request for Proposal for External Auditing Services City of South Miami Appendix C. Client References City of Stuart �� 121 SW Flagler Avenue • Stuart • Florida 34994 Telephone (772) 288 -5310 Fax (772) 288 -5323 Financial Services Department DorothyLaharako, Financial Services Director dzaharakona.ci.stuartJl.us TO WHOM IT MAY CONCERN: The City of Stuart has engaged Cherry Bekaert & Holland as our independent auditors since the fiscal year 2006 audit. CBH employees are always very professional and work collaboratively with our staff to utilize the most of our in -house resources. They have made themselves familiar with our technology, our systems, and our vernacular which has created a smoothness and virtually "stress- free" audit process. This mutual respect has allowed our employees to be the most cooperative they can be and to contribute the IIIUJL LV LIIC overall tlUU1L process. IIICJC practices L /LCJ [Itl YC developed IIILV q U6'lILC1 working relationship with our auditors. They are always accessible and immediate in their responses to questions and needs. We feel our annual audits have reached a level of excellence not previously achieved with other firms. We are confident our financial statements are the best representation of our performance here as government finance officers. Having CBH as our auditors, has made us bettor finance officers thr—M, tboir en ntinnn. aA.A, a 4 — 4twnfinn ac to neu. �.....,� .+...,. -..... �....f.w� ...........� �........t5.. ...,.. �............... —e .. _ a....+.... . -1 — ..- standards and practices, fostering the rise of our own staff to the meet the challenge of CBH's goals for excellence. We highly recommend the firm, cherry Bekaert and Holland to any organization looking to retain professional and highly qualified auditors, accountants, consultants. Very truly yours, Dorothy B. Zaharako, CPA, CGFO Director Financial Services To Whom It May Concern: The City of North Port, Florida entered into a contract with Cherry, Bekaert & Holland, LLP to be the independent auditors for a three year audit period starting with fiscal year 2010. Since that time, I have had the opportunity to work with their staff to complete the first two years' audits of our financial statements. The team assigned to the City of North Port has been a pleasure to work with and very understanding of some of the challenges that we have faced due to turnover and reduced staff. The firm has excellent resources and we have utilized their assistance in researching some issues that we have been encountered over the last couple of years. The firm has also been a resource for information during our implementation of GASB Statement No. 54. The City has been pleased with the results of the auditing services we have received from Cherry, Bekaert & Holland, LLP and would recommend the firm for your organization. Sincerely, Peter D. Lear, CPA Finance Director oc�jY OF o :zsii irOri �cnRIO Achieve Anything www.cityofnorthport.con1 Finance Department: 941.429.7107, 4970 City Hall Boulevard, North Port, FL 34286 April 29, 2011 To Whom It May Concern: Hillsborough County, Florida is a general - purpose government with annual revenues in excess of $1.7 billion. During fiscal year 2010, Hillsborough County selected Cherry, Bekaert & Holland, L.L.P. (CB &H) to be the County's independent auditors for a six -year audit contract. The annual County audit covers the audits of the Board of County Commissioners, the five Constitutional Officers, federal and state Single Audits, the two enterprise funds, and other reports /agreed upon procedures. I am responsible for preparation of the County's Comprehensive Annual Financial- Report, coordination of the annual County audit, and other operational duties within the County Finance Department. I worked directly with CB &H Partner Ron Conrad, Partner John Gilberto, Manager Carrie Cross, Manager Stephanie Rosensky, and several audit staff members during their audit of the Board of County Commissioners and the County as a whole. We are very satisfied with the audit services provided by CB &H. Our first year of transition from a big -four accounting firm to CB &H went very smoothly, It was a much more pleasant experience than we expected due to their audit approach, knowledge, and experience. CB &H partners, managers, and staff demonstrated their knowledge of Florida local government operations, governmental accounting and auditing, and general business experience. We noted that several staff auditors were CPAs and their level of knowledge and experience made the audit more efficient from our perspective. The entire CB &H team was responsive and easy to work with. CB &H was also quite timely during their first year, with the completion of the first year's audit not much later than when the prior firm completed its audit. This slight delay was probably related to their extra effort in working through some problems which were successfully resolved. We feel that we received an outstanding audit and now have higher quality financial reports as well. I highly recommend Cherry, Bekaert & Holland, L.L.P., as a premier and outstanding independent audit firm. Sincerely, I M-9 dlp= Ajay B. Gajjar, CPA, CMA, CFM, CTP. CIA, CGFO Assistant Finance Director, Hillsborough County Clerk of Circuit Court (813)307 -7026, gajjar @hillscierk.com 601 East Kennedy Boulevard -P.O. Box 1 1 10 Tampa, Florida 33601 -1110 • Telephone 813,276.8100 aM Affin wl,.v Adlon - qun� Onponomiy crnp:oyer BARBARA T. SCOTT Clerk ache Circuit Court and County Comptroller 350 E. Matron Ave. P. D. Box 511687Punta Gonda, PL 33951 (941) 505-4716 Charlotte County September 16, 2oog To Whom It May Concern: Cherry, Bekaert & Holland has been Charlotte County's external auditor since Fiscal Year 2005, performing the annual finanical audit of the Board of County Commissioners as well as the Consolidated Annual Financial Report. During that time I have had the pleasure of working with them in my capacity of Finance Director. The teams assigned to Charlotte County have been extremely knowledgeable, posess good communication skills, high energy levels, and work with staff at every step to ensure that we are all accomplishing our goals in a timely fashion. They are very responsive to questions, researching issues where needed to reach a concensus. The fine ensures that enough team members are assigned to meet timely completion of audit within the applicable deadlines and are very dedicated to the needs of the client throughout the audit process. I would sincerely recommend Cherry, Bekaert & Holland to be engaged as your organization's audit firm. Yours truly, Ann Marie Larrivee Charlotte County Finance Director Ann.larrivee @co.charlotte.fl.us Clerk of the Circuit Court* Clerk of Board of County Commissioners* County Comptroller *Auditor and Recorder www. Co.Charlotte. FI.US SEMINOLE COUNTY PUBLIC SCHOOLS Rducadonal 5uppon Cenicr 400 E. Lake Mary Boulevard Sanford, Florida 32773 -7127 BILL VOGEL, Ed,D, tun,nutru.t, e: May 31, 2012 To Whom It May Concern: The School Board of Seminole County, Florida has selected the accounting firm of Cherry, Bekaert & Holland as our independent auditors for school Internal Accounts in 2004. The firm was again selected in 2009 for another five year term. RASIIMIKANT 1. KIIATNI The management and staff at Cherry, Bekaert & Holland have Drne,nro�xwrF.•n „�; always conducted themselves in a professional manner, and our schools have always commented on their professionalism. The team assigned to our schools has always completed the audits in a timely fashion, working around our summer schedules and time constraints. They have always communicated well with our District staff, management, and the Board, and they have always been open to our suggestions on areas to focus on each year. I would highly recommend the auditing, accounting and consulting firm of Cherry, Bekaert & Holland to any organization. Sincerely, Rashmikant I. Khatri Director of Budgeting i 'A ” Rated Academically High- Performing School District i I "?t U,u 11 � h kit, www.scps.k 1 2,fl,u s Board Members SCHOOL BOARD OF POLK COUNTY CHAMMAN accountants, and consultants. tai P.O. BOX 391 1915 SOUTH FLORAL AVENUE DISTRICT3 BARTOW, FLORIDA 33831 BARTOW, FLORIDA 33830 FRANK O'REILLY (863) 534 -0500 . SUNCOM 515 -1321 • FAX (863) 534 -0705 Board Members May 1, 2012 CHAMMAN accountants, and consultants. HAZELSELLERS DISTRICT3 Sincerely, FRANK O'REILLY To Whom It May Concern: DISTRICT I LORI CUNNINGHAM The School Board of Polk County has engaged Cherry, Bekaert & Holland, DISTRICT 2 L.L.P. (CBH) as its independent auditors since fiscal year 2010, DICK MULLENAX DISIRICT4 CBH management and staff have always conducted themselves professionally KAY FIELDS DISTRICTS and expeditiously. They worked collaboratively with District staff throughout DEBRA WRIGHT the audit process. CBH management and staff were always available to answer DISTRICT6 questions and provide guidance when needed. Their knowledge and diverse TIM HARRIS staff was greatly valued during the implementation of GASB 53. DISTRICT 7 C. WESLBY BRIDGES II I would highly recommend the firm of Cherry, Bekaert & Holland, L.L.P. to School Bard Anomey any organization seeking professional and highly qualified auditors, Administrelion accountants, and consultants. SHERRIE & NICKELL, Ed.D. supalnw66ent Sincerely, Mark A. Grey Aniewn Superidendenc Budac" Services 1913 South Floral Avenue Butow, W. 3383D (863) 334A542 Pennie L. Zuercher (FA)n E63- 119 -8)1 S Director, Financial Reporting Polk County Schools - An equal opportunity Institution for education and employment riet seilow OFFICE OF THE EXECUTIVE DIRECTOR FINANCIAL. SERVICES 5775 Osceola Trail Naples, Florida 34109 -0919 o, (239) 377 -0036 Collier C (239) 377 -0071 FAX March 15, 2010 To Whom It May Concern: The District School Board of Collier County, Florida has engaged Cherry, Bekaert & Holland (CBH) as our independent auditors since the fiscal year 1999. C..RH mnnaoPmPnt and amnlnvPac have nlwnva nnnrinr ed tdhamaalvac in n nrnfP.ccinnad manner and have work collaboratively with the District throughout its audit process. Cherry, Bekaert & Holland has an excellent working knowledge of school systems and is able to communicate with our staff effectively and efficiently. The firm has always been available to answer questions and provide additional guidance when necessary. Their expertise and guidance on accounting standards has enabled the District to improve its financial presentation over the years. The CBH audit teams assigned to our school district have always worked cooperatively with our staff, recognized current workload requirements and worked through the audit engagement in very professional manner. The firm has always completed the annual independent audit in a timely and expeditiously fashion. I would highly recommend the firm Cherry, Bekaert and Holland to any organization seeking professional and highly qualified auditors, accountants or consultants. Sincere y, Robert C. Spence Executive Director of Financial Services RCS:cll @LYNX September 21, 2009 ro Whom It May Concern It is my pleasure to recommend the firm of Cherry Baekert and Holland, L.L.C. and Mr. Ron Conrad to serve as independent auditors for your organization. 1 have known Ron for the past four years and have dealt with the firm for that same period of time as they currently serve as auditors for the Central Florida Regional Transportation Authority, The from also serves as auditors for our Union Pension Plan. The staff's knowledge of accounting pronouncements, especially Ron's knowledge of Governmental Accounting Standards Board (GASB) pronouncements is exceptional. I have heard Ron speak at the University of Central Florida (iJCF) Annual Accounting Conference where he has been a guest lecturer for the past several years, However, it is not only the firm's accounting knowledge that is impressive, but also the firm's business approach to the audit that has been extremely helpful from the clients' perspective. Ron and his staff are very flexible when working with my staff to peribrm their review but more importantly, have retained the same key staff members on our audit for the past four years. This has significantly reduced the amount of our time in familiarization with our company and processes and has thus contribned to a very efficient and thorough audit process. In addition, the firm does an outstanding job of presenting the report to our elected Board of Commissioners each year. The firm reviews our annual Comprehensive Annual Financial Report, which is submitted to the Government Finance Officers Association (GFOA) to receive the Certificate of Excellence in Financial Reporting. We have been successful in receiving this certification for the past thirteen (13) consecutive years. Having served as a Chief Financial Officer in the public sector for the past 26 ),cars, I am very familiar with the auditing requirements for public entities. 1 can say without hesitation that the firm of Cherry Bekaert & Holland is one of the most qualified firms 1 have ever had the pleasure of working with and would highly recommend them to perform audits of public agencies. If I can answer any questions or be of any further assistance, please feel free to contact me at 407.254.6047. sincerely, /ncis Alberta. Il . CPA Chief Financial Officer 407.841.2279 ,. .i•.:, 455 North Garland Avenue Orlando, FL 32801.1518 HOUSING RNAINCE At ITHORITY W.D. MORRI' HOARD 01 DIRI.:i.IORti HAIMA RA ASII?X.1 J,,NFF.S Novcmber t), 2009 To Whom It May Concern: Cherry, Bekaert & Holland, L L.P. served as independent auditors for Orange )County Housing Finance Authority for the fiscal year ended September 30, 2004 and L each year thereafter through the fiscal year ended September 30, 2008. During that time, 1 had the pleaSllre of working with the fin-ii In my capacity as Chief Financial Officer. The professional service team always provided excellent client service, including promptly addressing any questions or concerns that we may have had. In addition, wo appreciate the firm's effints to assign the same staff each year to our audit; which led to an extremely knowledgeable and efficient audit team. The find was very attentive to our audit deadlines and was always able to meet them. In addition to meeting the audit deadlines, the firm was accessible during our preparation of each annual financial report and provided guidance as needed. My staff and 1 appreciate the professional and courteous demeanor of the firm's staff' and management, The firm was always flexible and accommodative to our staff's schedules. In addition, the firm has extensive knowledge and expertise in auditing local governments and maintains an awareness of ongoing changes in government financial reporting. More specifically, the engagement team members arc very knowledgeable i; Ci )v,rnw.ent ^.rcounting Standards Board pronouncerncnts. The Orange County Housing Finance Authority has been very pleased with the auditinb services we have received from Cherry, Bekaert & Holland, L,L,P. and does not hesitate to h.ifghly recommend them to be engaged as your organization's independent audit firm if 1 can be of further assistance, feel free to contact me at (107) 494 -0014. Very truly yours, .Nrisccry Arjrwnsimdl Deputy Executive Director /CFO Request for Proposal for External Auditing Services City of South Miami Appendix D. Certificate of Insurance FEMME min,ac, e1el,n ,Ad 00111 YII IAIf VERIFICATION OF INSURANCE ISSUED TO: Parties at Interest We, the undersigned Insurance Brokers, hereby verify that Nautilus Insurance Company and Interstate Fire & Casualty Company have issued the following described Professional Liability Insurance, which is in force as of the date thereof- PROFESSIONAL LIABILITY INSURANCE NAME OF INSURED: Cherry. Bekaert & Holland, L.L.P. and others as more fully described in the Policy. POLICY NUMBER: PAP-1000D04—P-4 and ACL•1000078 PERIOD OF INSURANCE: 12:01 a.m. October 30, 2012 to 12:01 a.m. October 30, 2013 SUM INSURED: $2,000,000 Each claim and In the aggregate including costs, charges and expenses SUBJECT TO ALL TERMS, CONDITIONS AND LIMITATIONS OF THE POLICY This document is furnished to you as a matter of information only and is not insurance coverage. Only the formal policy and applicable endorsements offer a comprehensive review of the coverage in place. The issuance of this document does not make the person or organization to whom It Is issued an additional insured, nor does it modify In any manner the contract of insurance between the Insured and the Insurer. Any amendment, change or extension of such contract can only be effected by specific endorsement attached thereto. Issued at Chicago, Illinois Lemme Insurance Group, Inc. Date: November 13, 2012 fir. > Jay Moroney President I nl wellWmpbe85t1P41IalAfba1At0n91on NeghuIn&coos 1.111 un; 181.A 10 Itake47!8t&8011www<0.mtxm Cherry Bekaert "' your quideyenva'd cbh.com _. Request for Proposal for External Auditing Services City of South Miami Appendix E. Affidavits and Submission Forms PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST Pursuant to the provisions of Paragraph (2) (a) of Section 287.133, Florida State Statutes — "A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded to perform work as a Contractor, supplier, Subcontractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess of the threshold amount Category Two of Section 287.017, Florida Statutes, for thirty six (36) months from the date of being placed on the convicted vendor list ". The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State Statutes. BIDDERS must disclose with their Bids, the name of any officer, director, partner, associate or agent who is also an officer or employee of the City of South Miami or it's agencies. SWORN STATEMENT PURSUANT TO SECTION 287.133 (3)(a), FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to City of South Miami by [print name of the public entity] Marc Berenfeld, Partner [print individual's name and title] for Cherry Bekaed LLP [print name of entity submitting sworn statement] whose business address is 2525 Ponce de Leon Boulevard, Suite 1040 Coral Gables, FL 33134 and (if applicable) its Federal Employer Identification Number (FEIN) is 56- 0574444 (if the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement: .) 2. 1 understand that a "public entity crime" as defined in Paragraph 287.133 (1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to , any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. City of South Miami Page 33 2013 External Audit RFP I understand that "convicted" or "conviction" as defined in Paragraph 287.133 (1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trial court of record relating to charges brought by indictment or information after July I, 1989, as a result of a jury verdict, non -jury trial, or entry of a plea of guilty or nolo contendere. 4. 1 understand that an "affiliate" as defined in Paragraph 287.133 ([)(a), Florida Statutes, means: (a) A predecessor or successor of a person convicted of a public entity crime; or (b) An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in any person, or a pooling of equipment or income among persons when not for fair market value under an arm's length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. 5. 1 understand that a "person" as defined in Paragraph 287.133 (1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States .:ith the legal po`:�er to enter into a binding contract and ;�hich bads or applies to bid on contracts for the provision of goods or services led by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. 6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. [Indicate which statement applies.] X Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July I, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July I, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent of July I, 1989. However, there has City of South Miami Page 34 2013 External Audit RFP been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. {attach a copy of the final order.] Continuation of Attachment #2 Public Entity Crimes and Conflicts I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY INDENTIFIED IN PARAGRAPH I (ONE) ABOVE IS FOR THAT PUBLIC ENTITY ONLY, AND THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT 1 AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES, FOR CATEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. [signature] Sworn to and subscribed before me this 4th day of June ,2013 Personally known or Produced identification Notary Public — State of My commission expires k f oyeryl 2,3,--2,03 (Type of identification) (Printed, typed or stamped commissioned name of notary public) Form PU R 7068 (Rev.06/ 1 1 /92) a Expires No ember 23, 2613 • �� „off\ & ox lodTTuoTMYUnk,suanw8003857AtA City of South Miami Page 35 2013 External Audit RFP DRUG FREE WORKPLACE Whenever two or more Bids which are equal with respect to price, quality and service are received by the State or by any political subdivisions for the procurement of commodities or contractual services, a Bid received from a business that certifies that it has implemented a drug -free workplace program shall be given preference in the award process. Established procedures for processing tie Bids will be followed if none of the tied vendors have a drug -free workplace program. In order to have a drug -free workplace program, a business shall: I. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the dangers of drug abuse in the workplace, the business' policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under Bid a copy of the statement specified in Subsection (1). 4. In the statement specified in Subsection (1), notify the employees, that, as a condition of working on the commodities or contractual services that are under Bid, the employee will auluG by the terms VI the Jt6tetitcitt and will notitr the employer of any %vit-vica,ivt. of, or plea of guilty or nolo contendere to, any violation of Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. S. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program, if such is available in the employee's community, by any employee who is so convicted. 6. Make a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. PROPOSER's Signature: Print Name: Marc Berenfeld Date: June 4, 2013 City of South Miami Page 36 2013 External Audit RFP NO CONFLICT OF INTEREST /NON- COLLUSION CERTIFICATION Submitted this 4th day of June 2013 The undersigned, as Bidder /Proposer, declares that the only persons interested in this RFP are named herein; that no other person has any interest in this RFP or in the Contract to which this RFP pertains; that this response is made without connection or arrangement with any other person; and that this response is in every respect fair and made in good faith, without collusion or fraud. The Bidder /Proposer agrees if this response /submission is accepted, to execute an appropriate CSM document for the purpose of establishing a formal contractual relationship between the Bidder /Proposer and the GSM, for the performance of all requirements to which the response /submission pertains. The Bidder /Proposer states that this response is based upon the documents identified by the following number: Bid /RFP The full -names and residences of persons and firms interested in the foregoing bid /proposal, as principals, are as follows: N/A The Bidder /Proposer further certifies that this response /submission complies with section 4(c) of the Charter of the City of Miami, Florida, that, to the best of its knowledge and belief, no Commissioner, Mayor, or other officer or employee of the CSM has an interest directly or indirectly in the profits or emoluments of the Contract, job, work or service to which the response /submission pertains. Signature: Printed Name: Marc Berenfeld Title: Partner Company Name Cherry Bekaert LLP City of South Miami Page 37 2013 External Audit RFP NOTARY PUBLIC: STATE OF - COUNTY , OF!1► The f e oin instrument was acknowledged before me th' da o !! (name of person whose signature is being notarized) who is CFA 1 ■+++ --+�"i EVELYN VAL00 Commission # EE 861410 Expires November 23, 2013 o TtMTMpfninWAWWO6*385dOf0 N Personally known to me,' or Personal identification: Type of Identification Produced Did take an oath, or Did Not take an oath. (Name of Notary Public: Print, Stamp or type as commissioned.) FAILURE TO COMPLETE. SIGN, & RETURN THIS FORM MAY DISQUALIFY YOUR RESPONSE City of South Miami Page 38 2013 External Audit RFP N, & ACKNOWLEDGEMENT OF CONFORMANCE WITH OSHA STANDARDS TO THE CITY OF SOUTH MIAMI We, Cherry Bekaert LLP , (Name of Contractor), hereby acknowledge and agree that as Contractors for the External Audit RFP, as specified have the sole responsibility for compliance with all the requirements of the Federal Occupational Safety and Health Act of 1970, and all State and local safety and health regulations, and agree to indemnify and hold harmless the City of South Miami against any and all liability, claims, damages, losses and expenses they may incur due to the failure of (subcontractors names): to comply with such act or regulation. CONTRACTOR Witness BY: Marc Berenfeld Name Partner Title FAILURE TO COMPLETE, SIGN, & RETURN THIS FORM MAY DISQUALIFY YOUR RESPONSE City of South Miami Page 39 2013 External Audit RFP RELATED PARTIES TRANSACTION VERIFICATION FORM 1 Marc Berenfeld individually and on behalf of Cherry Bekaert LLC ( "Firm ") Name ofRepfesentadve CompanylvendortEnthy have read the City of South Miami ( "CSM ")'s Code of Ethics, Section 8A -I of the CSM's Code of Ordinances and I hereby certify, under penalty of perjury that to the best of my knowledge, information and belief. (I) neither I nor the Firm have any conflict of interest (as defined in section 8A -1) with regard to the contract or business that I, and /or the Firm, am(are) about to perform for, or to transact with, the CSM, and (2) neither I nor any employees, officers, directors of the Firm, nor anyone who has a financial interest greater than 5% in the Firm, has any relative(s), as defined in section 8A -I, who is an employee of the CSM or who is(are) an appointed or elected official of the CSM, or who is(are) a member of any public body created by the City Commission, i.e., a board or committee of the CSM, and (3) neither I nor the Firm, nor anyone who has a financial interest greater than 5% in the Firm, nor any member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) has transacted or entered into any contract(s) with the CSM or has a financial interest, direct or indirect, in any business being transacted with the CSM, or with any person or agency acting for the CSM, other than as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (4) no elected and /or appointed official or employee of the City of South Miami, or any of their immediate family members (i.e., spouse, parents, children, brothers and sisters) has a financially interest, directly or indirectly, in the contract between you and /or your Firm and the CSM other than the following individuals whose interest is set forth following their names: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). The names of all CSM employees and that of all elected and /or appointed CSM officials or board members, who own, directly or indirectly, an interest of five percent (5%) or more of the total assets of capital stock in the firm are as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (5) 1 and the Firm further agree not to use or attempt to use any knowledge, property or resource which may come to us through our position of trust, or through our performance of our duties under the terms of the contract with the CSM, to secure a special privilege, benefit, or exemption for ourselves, or others. We agree that we may not disclose or use information, not available to members of the general public, for our personal gain or benefit or for the personal gain or benefit of any other person or business entity, outside of the normal gain or benefit anticipated through the performance of the contract. (6) l and the Firm hereby acknowledge that we have not contracted or transacted any business with the CSM or any person or agency acting for the CSM, and that we have not appeared in representation of any third party before any board, commission or agency of the CSM within the past two years other than as follows: (use a City of South Miami Page 40 2013 External Audit RFP separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). Neither I nor any employees, officers, or directors of the Firm, nor any of their immediate family (i.e., as a spouse, son, daughter, parent, brother or sister) is related by blood or marriage to: (i) any member of the City Commission; (ii) any city employee; or (iii) any member of any board or agency of the CSM other than as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (7) No Other Firm, nor any officers or directors of that Other Firm or anyone who has a financial interest greater than 5% in that Other Firm, nor any member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) nor any of my immediate family members (hereinafter referred to as "Related Parties ") has responded to a solicitation by the CSM in which 1 or the Firm that 1 represent or anyone who has a financial interest greater than 5% in the Firm, or any member of those persons' immediate family (i.e. spouse, parents, children, brothers and sisters) have also responded, other than the following: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (8) 1 and the Firm agree that we are obligated to supplement this Verification Form and inform the City of any change in circumstances that would change our answers to this document. Specifically, after the opening of any responses to a solicitation, I and the Firm have an obligation to supplement this Verification Form with the name of all Related Parties who have also responded to the same solicitation and to disclose the relationship of those parties to me and the Firm. (9) A violation of the CSM's Ethics Code, the giving of any false information or the failure to supplement this Verification Form, may subject me or the Firm to immediate termination of any agreement with the CSM, and the imposition of the maximum fine and /or any penalties allowed by law. Additionally, violations may be considered by and subject to action by the Miami -Dade County Commission on Ethics. Under penalty of perjury, I declare that I have made a diligent effort to investigate the matters to which I am attesting hereinabove and that the statements made hereinabove are true and correct to the best of my knowledge, information and belief. �W Signature: A Print Name & Title:' Date: ' Z, L13 ATTACHED: Sec. 8A -I - Conflict of interest and code of ethics ordinance. City of South Miami Page 41 2013 External Audit RFP Purchasing Division 6130 Sunset Drive Evaluation South Miami, Florida 33143 Cn ^wens C�eef (305) 663 -6339 www.southmiamifl.gov RFP Title: External Audit Services RFQ No.: FN- 2013 -05 DIRECTIONS: Please score each firm, for each specific criteria provided. Scoring is based on each criteria listed below with a maximum score for each criteria. The total score for each proposer is calculated by adding each criteria for a total score by proposer. The maximum score total score for each proposer is 100 points. J ✓ 4/, Additional Comments: Reviewed by: `yam 2, � _ n— � Date: (Print Name) (Signature Purchasing Division ,.� 6130 Sunset Drive Evaluation South Miami, Florida 33143 SCOilfl Sheet (305) 663 -6339. Scoring Fax: (305) 667 -7806 ' www.southmiamifl.gov RFP Title: External Audit Services RFO No.: FN- 2013 -05 DIRECTIONS: Please score each firm, for each specific criteria provided. Scoring is based on each criteria listed below with a maximum score for each criteria. The total score for each proposer is calculated by addina each criteria for a total score by proposer. The maximum score total score for each proposer is 100 points. (�33 s)yeryy'j -. ,•,f yk3'% s.Nfvs''^x3v'' " ��.}y�3.', "yf� ;n"s� C'i .'3'$�^ ry ' f r � ��'. N`.rrS +�j�8 �k%ja T�"�+� -5f" .�Tt, •�'f A- ,- 13�"f^��k�% "<•�`a.�vlEiFe t2�`�'_.i..e��a �i �. �,ti s�.vxx7 p^ }{• a¢��MOO- � ' 1' -' 'X,�n �• f F'GxYx �vpry'S6t;? K .' yr T h, EiS:: 'v 3'} a°- ,sr- ''��iv'"`. F T'...d r+ 2K d� ��1.:»,.�a. �?�$? 3 �n�� mr rya kKrx �'Y , > ��+5 F `3' �3 1`x .X f�rt�� fn'w�. NEI�2'.5f'.k�,.:Y,.�f�#.a-#' YP' .�E f �SC' S iy' ?'aY?. G f't? y �Y �t )S rs`� 5'a- ��i;°�a(^s.•tk. �'r u..T••:�°, 1: rt J '� � 'f°'r�' 3 1. "'MAR f,s gs S ,q� kYS" �.»�X . 3 ff4. ri '1 f'fU� l`egF,:��"uvP' "':Ff�;d•3n R str.yr�d ;x7`" Bidders •- and Experience points) I Audit I Approach 0 • points) • • - - • points) Total Score: %T Additional Comments: Reviewed by: '— (Print Name) 1 �� • ! r.� r Date; y (Signao re) � a BID OPENING REPORT 4 �' Ei�dl�l(E 1�'I)f- ttiTt.ik Bids were opened on: Wednesday, June 05, 2013 after: 10:00am For: RFP # FN- 2013 -05 "External Audit Services" COMPANIES THAT SUBMITTED PROPOSALS: FY 2013 FY2014 FY2015 1. Alberni, Caballero & Company, L.L.P. ` bbb 2. 3. Cherry Bekaert L.L.P. GLSC & Company, PLLC 4. Nowlen, Holt & Miner, P.A. Itj IDO 5. 6. S. Davis & Associates, P.A. _ Sh;► Brunson & Company, P.A. t vD _ (� ,.� sa )o -7 5'oQ THE ABOVE BIDS HAVE NOT BEEN CHECKED THE BIDS ARE SUBJECT TO CORRECTION AFTER THE BIDS HAVE BE7 BE ; COMPLETELY REVIEWED. City Clerk: Print Nam Witness_ -- Print Name Witness•____ _ Print Name Signature MIAMI DAILY BUSINESS REVIEW P,Alished Dairy excepl Saturday. SuMay antl legal -1hq eys Miami. lAam. C%adl Ccur^.v. Fluide STATE OF FLORIDA COUNTY OF MIAMI -DADE: Belore the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is tie VICE PRESIDENT. ! ega: Notices Of the Miami Daily vi Bus+neSS Peew fik /a Miami Review, a daily (except Saturday. Sunday and Legal Holidays) newspaper. published at Miami in Miami -Dade County. Flor'da: that the attached copy of advertisement. being a Legal Advertisement of Notice In the matter of CITv OF SOUTH MIAMI CITY COMMISSION PUBLIC HEARING 7r212013 in the XXXX Court, -vas published in said novssoaper in the issues of 06/2112013 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has herctpfora been confinumnsty published in said Miami -Dade County. Florida. each day (except Saturday. Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in sold Miami -Dade County. Ronda, for a period of one year next preceding the first publication of the attached copy of advertisement: and affierlt further says that he or she has neither paid nor promised any person, fine or corporation any discount, rebate.. Commission or refund for the purpose of s 1011, ih .dive nt for ublica6on in the said newspaper Sworn to and subscribed be!ore me this 21 day of JUNE . A.D. 2013 !SEALSre C.V. FERBEYRE p ?rsonally known t0 me tp�°a`r'�., rbtaryeuhl<6!etp of morlda mycp A 11 Mariner S- f- or;45, cti 13a525 / O7HAl2or6 }2a,�1.rSYi..+4+.fSah,ri..' t CITY OF SOUTH MIAMI NOTICE OF PUBLIC HEARING NOTICE IS HERESY given that the Citir Commission of the City of South Miami. Florida vial conduct Public HeariN(5) at its regular City Commission meeting scheduled for?uesday, July 2, 2613, begin. ping at 7:00 p.m„ in the City Coml— ton Chambers. 6130 Sunset Ddva. 10 —ider the fdom. —ilann s): A Resolution of the City of South Miami waling to a mouee, !o at ow for the creation of parcels i ihrcuah.6. on propany speciticaliy located at 6150 $W 801h 51;nt: 6120 SW 80th Street: and 60x0 SW 801, Street. Snub, Miami. Florida wilhin an RS -3: low Density Sfnglp, Fanny Residential Zoning Dlstnm. as permRterl by provisions pertaining re 'Waive, nt Plat, set ton' in Section 20- 4.2(81 of the City of South Miami Land Development Code, and Section 26-+1 of the Miami. Dade County Code: for the purpose of ^ling rive nary single family homos: and providing for a legal dexxriolmn. A Resolution of the City of South Miami relating to a request to allow Inr;he creation of parcels A. B, and C on me Nonhem potion of properly specifiwitIly Iccated a1 6250 SW 56th Street. South Moroi, Florida -Rhin an RS -3; Low Density Single- Family Resden- Ila, Zoning District. as Permitted by prew'sicns pertaining to'Waver of Plat' set fodh in Sao6Oh 20-4.2(6) at the C'N of South Miami Land Development Code. and section 2s -4 Of the Miami -Dedn County Code: for line purpc5e of construcfing three new sngla. family homes: and oroaddmg fora legal description. A Resolution Of the Cny Of South Miami relating to a request to eiiow lot the creation of parcels A, 9, C. and D on the Southern portion Of property Specifically located at 6250 SW 56th Street, South Miami. Florida within an RS-& Low Density Single - Famty Residential Zomn9 District. as Pemnihed by provisions an airdr, to 'Waiver of Plot' set forth in Section 20. 4.2(6) of the Chy of Soule, Miami Land Development Code, and Section 28-4 of the Miami. Dade Counly Coca: for the purl of constmming three new single -ramny homes: antl providing far a legal de.,;ption. A Reso rtioh authorizing the City Manager to enter into a three (3) year Community Space Lease gr —on, between Mlami.Dade County. through its Public Housing 5 Community Development (PnCO). and lha Cily of Sey; Miami. forlhP premises located at die South Miami 13arden Public Housing Development. 6726 SW 591h Pleea.5ouin Miami, FlOred.. ARaso ,- meetingtoextemal nnengalaullasenlices. outtori2ing the Interim City Manager M him a new independent exlemat ,imeciat audtmrand a—,?.. a two year audit ronbactwilh are audit film Of Cherry Sekaert. L.P., with be Opt=10 ranew W oneyear, if Sodesirad q'ti1B CilyManager. An Ordinance amending the Code of Ordinances Section 15 -1 - Reserved. proh'pifing the o0—t on of hellpads and the landing or takeoff of hell opters- 11befaircmt with the City limits excrol in the case or Police, fire or Sim' dull emergency. and creating Section 15.1tA) tilled 'Penalty'. to Include panelfies for violation. and providing for cann;cts. An Ordinance amending Sacnen 20 -4.3g l) - banns.$ over rights -of. way, to allow Ion adm- m5ttat). review and eppmval of me -col. 101 canners; pmu:ding a reference 1. the situ's tea schedule; providing additionat requirements for appAOanrs raW.Mitidilies and providingfe,ca llistA ALL interested parties are dw8ed to attend and At be heard. For further information, please contact me City Cledfs Office at 305. 663 -5340. Maria M. Menendez, CMC Cry Clear Pursuant to Florida Statutes 286.0105. the City hereby advises the Public that if a person decides to appeal any decision made by this Board. Agency or Commission tvllh respect to any matter considered At its meeting or heading, he or she will need a hl of the proceedings. a. i that for such purpose, oflecled person may need tit —ra that a—ba9m record of the proceedings is made -hilh ni ftlud®c the testimony and ovidance upon which the appeal is to be based. 6121 13.3.26512106995M