23TO: Mayor Stoddard and Members of the City CommisssTo
VIA: Buford Randy Witt, Acting City Mana e
FROM: Alfredo Riverol, Finance Director
DATE: August 17, 2010 Benda Item No.:
Subject: Keefe, McCullough & Co., LLP as the Financial Auditor for the City of
South Miami for the term of two years (fiscal year 2010 and 201 1) with an
option to renew for one year (fiscal year 2012).
Resolution: A Resolution of the Mayor and City Commission of the City of
South Miami, Florida, relating to financial audit services,
authorizing the Acting City Manager to hire a new financial
auditor and execute a two year audit contract with the audit firm
of Keefe, McCullough & CO. LLP., with the option to renew for
one year, if so desired by the City, and providing for an effective
date.
Background: As per F.S. 218.391 Auditor selection procedures:
The governing body shall inquire of qualified firms as to the basis of
compensation, select one of the firms recommended by the audit
committee, and negotiate a contract.
On November 3, 2009 The Mayor and Members of the Commission
passed resolution #198-09-13007 to create the Audit Committee with a
purpose of assisting the City of South Miami to select an External Auditor.
On July 2, 2010 the City obtained six proposals from Accounting Firms
interested in providing to the City External Audit Services.
I. Alberni Caballero & Company, LLP,
2. Chery Bekaert & Holland
3. Cummings Grason & Co
4. Harvey, Covington & Thomas, LLC
S. Keefe, McCullough & Co. LLP
6. Sharpton, Brunson & Company, PA
X: \Purchasing \External Auditors RFP \External Auditor Memo 2010.doc
The Audit Committed selected four firms which were interviewed on July
15, 2010.
I. Keefe, McCullough & Co. LLP
2. Alberni Caballero & Company, LLP
3. Harvey, Covington & Thomas, LLC
4. Sharpton, Brunson & Company, PA
Selected: After carefully reviewing and interviewing the four firms, it was the
recommendation of the Audit Committee to negotiate an initial two (2)
year contract with the option to extend for one (1) additional year
with Keefe, McCullough & CO. LLP
Cost:
Keefe, McCullough & Co., LLP
FY 2010
FY 2011
FY 2012
Comprehensive Annual Financial Report
$35,000
$37,000
$39,000
Single Audit (Per Audit)
$2,500
$2,500
$2,500
General Employee & Police Pension
$6,000
$6,000
$6,000
Florida 185 Share Plan Pension
$4,500
$5,000
$5,500
Totals:
$48,000
$50 5
$53,000
Backup • Keefe, McCullough & CO. LLP, Engagement Letter
Documentation: . RFP No. SM- FN2010 -1 Public Opening Report
• List of firms invited to bid
X: \Purehasing\External Auditors UMExternal Auditor Memo 2010.doe
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RESOLUTION NO.:
A Resolution of the Mayor and City Commission of the City of South Miami,
Florida, relating to financial audit services, authorizing the Acting City
Manager to hire a new financial auditor and execute a two year audit
contract with the audit firm of Keefe, McCullough & CO. LLP., with the
option to renew for one year, if so desired by the City, and providing for an
effective date.
WHEREAS, article 4, section 4 E. of the City Charter requires that a Certified Public
Accountant is hired for no more than three (3) consecutive years where the selected firm shall
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 for fiscal year end; and
WHEREAS, the City Administration has solicited bids for financial audit service and
received responses from six different with license to operate within the State of Florida; and
WHEREAS, these funds will be approved in the 2010/2011 fiscal year budget; and
WHEREAS, the bids were reviewed by the Finance Department and the Audit
Committee, they have recommended that the City hire the firm of Keefe, McCullough & CO.
LLP
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
OF THE CITY OF SOUTH MIAMI, FLORIDA:
Section 1. That the Acting City Manager enter into a contract with Keefe,
McCullough & CO. LLP., to provide financial auditing services for the term of two years with
the option of an additional one (1) year renewal; and
Section 2. The Acting City Manager is authorized to sign the service contract for two
years with the option to renew for an additional year, if so desired by the City
Section 3. That this resolution shall take effect immediately upon approval
PASSED AND ADOPTED this day of
ATTEST:
City Clerk
Read and approved as to form
and sufficiency:
City Attorney
2010
APPROVED:
Mayor
COMMISSION VOTE
Mayor
Stoddard
Vice -Mayor
Newman
Commissioner
Palmer
Commissioner
Beasley
Commissioner
Harris
X:\Purchasing \External Auditors RFP \Resolution External Auditor 2010.doc
Keefe, McCullough & Co., LLP
Certified Public Accountants
July 20, 2010
Members of the Audit Committee
Members of the City Commission
City of South Miami
6130 Sunset Drive
South Miami, FL 33143
Dear Audit Committee Members and City Commissioners:
We are pleased to confirm our understanding of the services we are to provide the
City of South Miami, Florida (the "City ") for the years ended September 30, 2010, 2011
and 2012. We will audit the financial statements of the governmental activities, each
major fund, and the aggregate remaining fund information, which collectively
comprise the basic financial statements of the City of South Miami as of and for the
years ended September 30, 2010, 2011 and 2012. Accounting standards generally
accepted in the United States provide for certain required supplementary information
(RSI), such as management's discussion and analysis (MD &A), to accompany the
City's basic financial statements. As part of our engagement, we will apply certain
limited procedures to the City's RSI. These limited procedures will consist principally of
inquiries of management regarding the methods of measurement and presentation,
which management is responsible for affirming to us in its representation letter. Unless
we encounter problems with the presentation of the RSI or with procedures relating to
it, we will disclaim an opinion on it. The following RSI is required by generally accepted
accounting principles and will be subjected to certain limited procedures, but will not
be audited:
1. Management's Discussion and Analysis.
2. Schedule of Funding Progress and Employer Contributions.
Supplementary information other than RSI, also accompanies the City's basic financial
statements. We will subject the following supplementary information to the auditing
procedures applied in our audit of the basic financial statements and will provide an
opinion on it in relation to the basic financial statements:
Schedule of expenditures of federal awards and state financial assistance.
Combining statements.
Budgetary schedules.
The following additional information accompanying the basic financial statements will
not be subjected to the auditing procedures applied in our audit of the financial
statements, and for which our auditor's report will disclaim an opinion:
1. Introductory section.
2. Statistical section.
6550 N. Federal Highway o?= Suite 410 ! Fort Lauderdale, FL 33308 n 954.771.0896 Li 954.938.9353 (F) u www.kmccpa.com
City of South Miami, Florida -2- July 20, 2010
Audit Objectives
The objective of our audit is the expression of opinions as to whether your 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 first paragraph 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 laws, regulations, and the provisions of contracts or grant
agreements, noncompliance with which could have a material effect
on the financial statements in accordance with Government Auditing
Standards.
Internal control related to major programs and projects 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 or project 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 Department of Financial Services' State Projects
Compliance Supplement.
The reports on internal control and compliance will each include a statement that the
report is intended solely for the information and use of management, the body or
individuals charged with governance, others within the entity, specific legislative or
regulatory bodies, federal and state awarding agencies, and if applicable, pass -
through entities and is not intended to be and should not be used by anyone other
than these specified parties.
Our audit will be conducted in accordance with auditing standards generally
accepted in the United States of America; the standards for financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United
States; the Single Audit Act Amendments of 1996; the provisions of OMB Circular A -133;
and Chapter 10.550, Rules of the Auditor General, and will include tests of accounting
records, a determination of major program (s) in accordance with OMB Circular A -133,
major project(s) in accordance with Chapter 10.550; Rules of the Auditor General, and
other procedures we consider necessary to enable us to express such opinions and to
render the required reports. If our opinions on the financial statements or the Single
Audit compliance opinions 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 to
issue a report as a result of this engagement.
City of South Miami, Florida -3- July 20, 2010
Management Responsibilities
Management is responsible for the basic financial statements and all accompanying
information as well as all representations contained therein. Management is also
responsible for preparation of the schedule of expenditures of federal awards and
state financial assistance in accordance with the requirements of OMB Circular A -133
and Chapter 10.550, Rules of the Auditor General. As part of the audit, we will assist
with preparation of your financial statements, schedule of expenditures of federal
awards and state financial assistance, and related notes. You are responsible for
making all management decisions and performing all management functions relating
to the financial statements, schedule of expenditures of federal awards and state
financial assistance, and related notes and for accepting full responsibility for such
decisions. You will be required to acknowledge in the management representation
letter our assistance with preparation of the financial statements and the schedule of
expenditures of federal awards and state financial assistance and that you have
reviewed and approved the financial statements, schedule of expenditures of federal
awards and state financial assistance, and related notes prior to their issuance and
have accepted responsibility for them. Further, you are required to designate an
individual with suitable skill, knowledge, or experience to oversee any nonaudit
services we provide and for evaluating the adequacy and results of those services
and accepting responsibility for them.
Management is responsible for establishing and maintaining effective internal controls,
including internal controls over compliance, and for monitoring ongoing activities, to
help ensure that appropriate goals and objectives are met. You are also responsible
for the selection and application of accounting principles; for the fair presentation in
the financial statements of the respective financial position of the governmental
activities, each major fund, and the aggregate remaining fund information of the City
and the respective changes in financial position in conformity with U.S. generally
accepted accounting principles; and for compliance with applicable laws and
regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related
information available to us and for ensuring that management and financial
information is reliable and properly recorded. Your responsibilities also include
identifying significant vendor relationships in which the vendor has responsibility for
program compliance and for the accuracy and completeness of that information.
Your responsibilities include adjusting the financial statements to correct material
misstatements and confirming to us in the representation letter that the effects of any
uncorrected misstatements aggregated by us during the current engagement and
pertaining to the latest period presented are immaterial, both individually and in the
aggregate, to the financial statements taken as a whole.
City of South Miami, Florida -4- July 20, 2010
You are responsible for the design and implementation of programs and controls to
prevent and detect fraud, and for informing us about all known or suspected fraud or
illegal acts affecting the government involving (1) management, (2) employees who
have significant roles in internal control, and (3) others where the fraud or illegal acts
could have a material effect on the financial statements. Your responsibilities include
informing us of your knowledge of any allegations of fraud or suspected fraud
affecting the government received in communications from employees, former
employees, grantors, regulators, or others. In addition, you are responsible for
identifying and ensuring that the entity complies with applicable laws, regulations,
contracts, agreements, and grants. Additionally, as required by OMB Circular A -133
and Chapter 10.550, Rules of the Auditor General, it is management's responsibility to
follow up and take corrective action on reported audit findings and to prepare a
summary schedule of prior audit findings and a corrective action plan.
Management is responsible for establishing and maintaining a process for tracking the
status of audit findings and recommendations. Management is also responsible for
identifying for us previous financial audits, attestation engagements, performance
audits, or other 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,
attestation engagements, performance audits, 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, for the report, and for
the timing and format for providing that information.
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 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 entity or to acts by
management or employees acting on behalf of the entity. 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 any fraudulent financial reporting or misappropriation of assets that
come to our attention. We will also inform you of any violations of laws or
governmental regulations that come to our attention, unless clearly inconsequential.
We will include such matters in the reports required for a Single Audit. 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.
City of South Miami, Florida -5- July 20, 2010
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, funding sources, 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 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 entity and its environment,
including internal control, 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.
As required by OMB Circular A -133 and Chapter 10.550, Rules of the Auditor General,
we will perform tests of controls over compliance to evaluate the effectiveness of the
design and operation of controls that we consider relevant to preventing or detecting
material noncompliance with compliance requirements applicable to each major
federal award program and state project. However, our tests will be less in scope than
would be necessary to render an opinion on those controls and, accordingly, no
opinion will be expressed in our report on internal control issued pursuant to OMB
Circular A -133 and Chapter 10.550, Rules of the Auditor General.
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 AICPA professional standards,
Government Auditing Standards, OMB Circular A -133 and Chapter 10.550, Rules of the
Auditor General.
Audit Procedures — Compliance
As part of obtaining reasonable assurance about whether the financial statements are
free of material misstatement, we will perform tests of the City's compliance with
applicable laws and regulations 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.
City of South Miami, Florida -6- July 20, 2010
OMB Circular A -133 and Chapter 10.550, Rules of the Auditor General require that we
also plan and perform the audit to obtain reasonable assurance about whether the
auditee has complied with applicable laws and regulations and the provisions of
contracts and grant agreements applicable to major programs and projects. Our
procedures will consist of tests of transactions and other applicable procedures
described in the OMB Circular A -133 Compliance Supplement and Department of
Financial Services' State Projects Compliance Supplement for the types of compliance
requirements that could have a direct and material effect on each of the City's major
programs and projects. The purpose of these procedures will be to express an opinion
on the City's compliance with requirements applicable to each of its major programs
and projects in our report on compliance issued pursuant to OMB Circular A -133 and
Chapter 10.550, Rules of the Auditor General.
We understand that your employees will prepare all cash, accounts receivable, or
other confirmations we request, account analysis and reconciliations, and will locate
any documents selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of
the Data Collection Form that summarizes our audit findings. 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 federal audit clearinghouse. We will coordinate with you the electronic submission
and certification. If applicable, we will provide copies of our report for you to include
with the reporting package you will submit 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, unless a longer period is agreed to in advance by the cognizant or oversight
agency for audits.
The audit documentation for this engagement is the property of Keefe, McCullough &
Co., LLP and constitutes confidential information. However, pursuant to authority
given by law or regulation, we may be requested to make certain audit
documentation available to an oversight agency or its designee, a federal or state
agency providing direct or indirect funding, or the U.S. Governmental Accountability
Office for purposes of a quality review of the audit, to resolve audit findings, or to carry
out oversight responsibilities. We will notify you of any such request. If requested,
access to such audit documentation will be provided under the supervision of Keefe,
McCullough & Co., LLP personnel. Furthermore, upon request, we may provide copies
of selected audit documentation to the aforementioned parties. These parties may
intend, or decide, to distribute the copies or information contained therein to others,
including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five
years after the report release or for any additional period requested by the oversight
agency. If we are aware that a federal or state awarding agency, pass- through
entity, or auditee is contesting an audit finding, we will contact the party(ies)
contesting the audit finding for guidance prior to destroying the audit documentation.
City of South Miami, Florida -7- July 20, 2010
Our fee for these services will be as stated in the accompanying Schedule of Audit
Fees. Our invoices for these fees will be rendered each month as work progresses and
are payable on presentation. The above fee contemplates the timely preparation of
various workpapers, financial statement schedules and other data by your personnel
and the assumption that unexpected circumstances will not be encountered during
the audit. If significant additional time is necessary we will discuss it with you and arrive
at a new fee estimate before we incur the additional costs. This agreement may be
renewed based on the mutual agreement to all terms, including fees, of both parties.
Government Auditing Standards require that we provide you with a copy of our most
recent external peer review report and any letter of comment, and any subsequent
peer review reports and letters of comment received during the period of the
contract. Our 2008 peer review report accompanies this letter.
We appreciate the opportunity to be of service to the City and believe this letter
accurately summarizes the significant terms of our engagement. If you have any
questions, please let us know. If you agree with the terms of our engagement as
described in this letter, please sign the enclosed copy and return it to us.
ULLOUGH & CO., LLP
Benson, C.P.A.
RESPONSE:
This letter correctly sets forth the understanding of the City of South Miami, Florida.
`Z
Title:
=
CITY OF SOUTH MIAMI, FLORIDA
SCHEDULE OF AUDIT FEES
FOR THE YEARS ENDING 2010, 2011 AND 2012
_ AUDIT ITEM
Comprehensive Annual Financial Report
Single Audit (Per Audit)
General Employee & Police Pension
SEPARATE REPORT & PRESENTATION
Florida 185 Share Plan Pension
SEPARATE REPORT & PRESENTATION
Community Redevelopment Agency
SEPARATE REPORT & PRESENTATION
_ FY2010 FY 2011 FY 2012 _
$ 35,000.- $ __ 37,000 $ ____ ..39,000-
$ ___2,500_ $ _____2,500 $ __ 2,500_
$ 6,000 $ 6,000 $ 6,000
$ ._.__ 4, 500. $ .. 5000 $ _______5, 500..
$ 6,000 $ 6,000 $ 6,000
A__i6 rM
I 1
To the Owners
Keefe, McCullough & Co., LLP
Abbott, Jordan 6& Koon, LLC
CERTIFIED PUBLIC ACCOUNTANTS
P.O. Box 609 ❑ 405 Second Street O Manchester, GA 31816
(706)B46.840t ❑ Fax(7D6)946.3370
We have reviewed the system of quality control for the accounting and auditing practice
of Keefe, McCullough & Co., LLP (the firm) in effect for the year ended August 31, 2008.
A system of quality control encompasses the firm's organizational structure, the policies
adopted and procedures established to provide itwith reasonable assurance of conforming
with professional standards. The elements of quality control are described in the
Statements on Quality Control Standards issued by the American Institute of Certified
Public Accountants (AICPA). The firm is responsible for designing a system of quality
control and Complyiing with it to provide the firm reasonable assurance of conforming with
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 with its system of
quality control based on our review.
Our review was conducted in accordance with standards established by the Peer
Review Board of the AICPA. During our review, we read required representations from the
firm, interviewed firm personnel and obtained an understanding of the nature of the firm's
accounting and auditing practice, and the design of the firm's system of quality control
sufficient to assess the risks implicit in its practice. Based on our assessments, we
selected engagements and administrative files to test for conformity with professional
standards and compliance with the firm's system of quality control. The engagements
selected represented a reasonable cross - section of the firm's accounting and auditing
practice with emphasis on higher -risk engagements. The engagements selected included
among others, audits of Employee Benefit Plans and engagements performed under
Government Auditing Standards. Prior to concluding the review, we reassessed the
adequacy of the scope of the peer review procedures and met with firm management to
discuss the results of our review. We believe that the procedures we performed provide
a reasonable basis for our opinion.
In performing our review, we obtained an understanding of the system of quality control
for the firm's accounting and auditing practice. In addition, we tested compliance with the
firm's quality control policies and procedures to the extent we considered appropriate.
These tests covered the application of the firm's policies and procedures on selected
engagements. Our review was based on selected tests therefore it would not necessarily
detect all weaknesses in the system of quality control or all instances of noncompliance
with it. There are inherent limitations in the effectiveness of any system of quality control
and therefore noncompliance with the system of quality control may occur and not be
detected. Projection of any evaluation of a system of quality control to future periods is
subject to the risk that the system of quality control may become inadequate because of
changes in conditions, or because the degree of compliance with the policies or
procedures may deteriorate.
MEMBERS OF
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
GEORGIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Page 2 of 2
In our opinion, the system of quality control for the accounting and auditing practice of
Keefe, McCullough & Co., LLP in effect for the year ended August 31, 2008, has been
designed to meet the requirements of the quality control standards for an accounting and
auditing practice established by the AICPA and was complied with during the year then
ended to provide the firm with reasonable assurance of conforming with professional
standards.
Manchester, Georgia
October 29, 2008
MN
��r` AICPA
FICK Peer Review Program AICPA Peer Review Program
Administered in Florida by the Administered in Florida by the
Florida Institute of CPAs Florida Institute of CPAs
February 26, 2009
Joseph D. Leo, CPA
Keefe; McCullough & Co., LLP
6550 N Federal Hwy., Ste. 410
Fort Lauderdale, FL 33308 -1417
Dear Mr. Leo:
It is my pleasure to notify you that on February 26, 2009 the Florida Peer Review
Committee accepted the report on the most recent peer review of your firm. The due date
for your next review is February 29, 2012. This is the date by which all review
documents should be completed and submitted to the administering entity. Since your
firm's due date falls between January and April, you may arrange to have your review a
few months earlier to avoid having a review during tax season.
As you know, the reviewer's opinion was unmodified. The Committee asked me to
convey its congratulations to the firm.
Sincerely,
Q� // APAI.-It-
Paul N. Brown
Peer Review
Director of Technical Services
cc: David C. Jordan, CPA
Firm Number: 10036786
Letta To: 75470
Review Number: 271343
325 West College Ave. • P.D. Box 5437 • Tallahassee, FL 32314 • (850) 224 -2727 • (800) 342 -3197 (within Florida only) • Fax (850) 222 -8190
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Proposals were opened on: Friday July 2 2010 after: 10:00am
For: External Audit Services RFP No. SM- FN2010 -1
PROPOSALS: PROPOSAL AMOUNT:
-f\s A(L F Y:20 10
I.
ALBERNI CABALLERO & COMPANY, LLP
t)2
2.
CHERRY, BEKAERT & HOLLAND
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3.
CUMMINGS GRASON 4- CO
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4.
HARVEY, COVINGTON & THOMAS, LLC
5.
KEEFE, McCULLOUGH & CO. LLP
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6.
SHARPTON, BRUNSON & COMPANY, P.A.
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THE ABOVE PROPOSALS HAVE NOT BEEN CHECKED.
THE PROPOSALS ARE SUBJECT TO CORRECTION AFTER THE PROPOSALS HAVE BEEN
COMPLETELY REVIEWED.
City Clerk's Sign:
+4( - Witness: itness:
Kaufman Rassin & Co.
Attn: Alan Chosed
2699 S. Bayshore Drive
Miami, FL 33133
Berkowitz Dick Pollack & Brant
Attn: Deede Weithorn
200 S Biscayne Blvd., Sixth Floor
Miami, FL 33131
Gerson Preston Robinson &
CO, P.A. Attn: Garry Gerson
666 71 Street
Miami Beach; FL 33141
Mallah Furman & Co., P.A.
Attn: Aida Oliva
1001 Brickell Bay Drive, 1400
Miami, FL 33131
Marcum Rachlin
Attn: Michael Futterman
One SE Third Avenue 10th Floor
Miami, FL 33131
RSM McGladrey /McGladrey &
Pullen Attn: Bob Feldmann
201 Alhambra Circle, Suite 810
Coral Gables, FL 33134
CBIZ Accounting, Tax & Adv
Attn: Jose Vila
200 S, Biscayne Blvd, Ste. 830
Miami, FL 33131
Goldstein Schechter Price
Attn: Vince Carrodeguas
2121 Ponce de Leon Blvd
Coral Gables, FL 33134
Goldstein Lewin & Co. Keefe McCullough & Co. LLP
Attn: Robert Garick Attn: William Benson
1900 N.W.Corporate Blvd,St 300E, 6550 N. Federal Highway, Ste 410
Boca Raton, FL 33431 Ft. Lauderdale, FL 33308
Koch Reiss & Co., P.A.
Attn: Clement Johnn
4000 Hollywood Blvd.
Hollywood, FL 33021
Pinchasik Strongin Muskat
Stein & Co. Attn: Harvey Muskat
3225 Aviation Ave.
Miami, FL 33133
Kane & Co., P.A,
Attn: Monte Kane
1101 Brickell Aye
Miami, FL33131
Jordan Castellon & Co
Attn: Arturo Jordan
255 Alhambra Cir Ste 500,
Coral Gables, FL 33134
Sharpton Brunson & Co., P.A.
Attn: Anthony Brunson
1 S. E. Third Ave., Ste 2100
Miami, FL 33131
Templeton & Co.
Attn: John Templeton
222 Lake View Ave, Ste. 1200
West Palm Beach, FL 33410
Friedman Cohen Taubman Co.
Attn: Ron Friedman
10167 W Sunrise Blvd
Plantation, FL 33322
Morrison Brown Argiz & Farra
Attn: Frank Gonzalez
1001 Brickell Bay Drive, 9th Floor
Miami, FL 33131
Grant Thornton LLP
Attn: Mitchel Less
801 Brickell Ave., Suite 2450
Miami, FL 33131
Berenfeld Spritzer Schechter &
Sheer Attn: Marc Berenfeld
2525 Ponce de Leon Blvd
Coral Gables, FL 33134
Cherry Bekaert & Holland
Attn: Larry Fletcher
255 Alhambra Circle, Suite 900
Coral Gables, FL 33134
Bloom Gettis Habib Silver Terron
Attn: Steve Habib
2601 S. Bayshore Dr.
Miami, FL 33133
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MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday, Sunday and
Legal Holidays
Miami, Miami -Dade County, Florida
STATE OF FLORIDA
COUNTY OF MIAMI -DADE:
Before the undersigned authority personally appeared
MARIA MESA, who on oath says that he or she is the
LEGAL CLERK, Legal Notices of the Miami Daily Business
Review f /k/a Miami Review, a daily (except Saturday, Sunday
and Legal Holidays) newspaper, published at Miami in Miami -Dade
County, Florida; that the attached copy of advertisement,
being a Legal Advertisement of Notice in the matter of
CITY OF SOUTH MIAMI
PUBLIC HEARING - AUGUST 17. 2010
in the XXXX Court,
was published in said newspaper in the issues of
08/06/2010
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
heretofore been continuously 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 said Miami -Dade County, Florida, for a
period of one year next preceding the first publication of the
attached copy of advertisement; and affiant further says that he or
she has neither paid nor promised any person, firm or corporation
any discount, re mission or refund for the purpose
of securi is advertiseme t for publication in the said
subscribed before me this
06 day of AUGUST • /. A.D. 2010
(SEAL)
MARIA MESA personally known to me
slsiv °� Notary Public State of Florida
LQWY ^ VarpnicaPerez � Ex irres 09 /0 ion Dli8t 97 ?7
o Expira509103 /2012
,
asp r�4i
ti
�n r
NOTICE OF PUBLIC HEARING
CITY OF.SOUTW MIAMI
at 7:30 p.m. in
onsider the following item(s): ,
-An Ordinance of th "e,M�ayorand CityCommission of the City of
South Miami, F,Iprida " ",' proposing, to the �Citys electors.::
November 2, 2010; providing pallet language; girecung me ally,,
Clerk to take all necessary actions to carry out the provisions of
this ordinance; providing an effective. date for the amendment
and directing the City Clerk to incdrpoete the amendment into
the :cbarter and to file the revised, Charter with the Florida a,
Departmentot state;.:
effective date.
for severabikty; contllc
regulating towing within the .City; prolnrting Tor comucr,
severability and an effective date.'
An Ordinance of the Mayor and City Commission of the City of
South Miami, Florida -"elating to Article III - "Boards 'and
Committees of the Cbte of Ordinances amending Parks and
approved by the voters at the February 9, 2010 General and ,
Special,; Election; and, by amending the quorum; providing for
severability, ordinances in conflict; -and an effective date.
A Resolution of the Mayor and City Commission of the City of
South Miami, Florida relating to the issuance of ti Cemficate of
Appropriateness pursuantio Section 90-5-19(Q(3) of the Land
designated historic single tamny pwlamg iocatea at o i i o ovvoo .
Street (Miller Drive)in the Cambridge Lawns Historic District;
providing an effective date.
A Resolution of the Mayor. and City Commission of the Cityof
South Miami, Florida, relating to. financial. , .audit services,
authorizing the Acting City Manager to hire a. new financial
auditor and execute a two -year audit contract with.the audit firm
of Keefe, McCullough & CO. LLP., with the option to renew for
one year, if so desired by the City, and providing for an effectiv
:. date.
ALL interested parties are invited to attend and will be heard.
For further information, please contact the City Clerk's Office ati,
305 -663 -6340.
Maria M. Menendez, CIVIC
City Clerk
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 with respect to any matter considered at its
meeting or hearing, he or she will need a record of the proceedings, and
that for such purpose, affected person may need to ensure that a verbatim
.record of the proceedings is made which record includes the testimony
and evidence upon which the appeal is to be based.
10 3- 247/153620841
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