11To:
From:
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
The Honorable Mayor & Members of the City Commission
Hector Mirabile, PhD, City Manager (1
2001
Date: July 13,2012
Subject:
Background:
Expense
Attachments:
A Resolution authorizing the City Manager to extend the audit
contract, relating to financial audit services, with the audit firm
of Keefe, McCullough & CO. LLP., for one additional year, for a
total of three (3) consecutive years.
This item was brought before the Commission on May 15, 2012 and approved in
the enclosed Resolution # 106-12-13663. It was noted after item was approved,
the resolution included an error to the one-year extension fee. The City
Manager's cover memo and the signed engagement letter from Keefe,
McCullough & Co. LLP included the correct fee the one-year extension;
$53,000.
Enclosed is a corrected resolution that includes the fee of $53,000 for the one-
year extension to Keefe, McCullough & Co. LLP, same terms and conditions.
The extension will provide external audit services for FY 2012.
$53,000 to account 001-1410-513-3210
Resolution # 106-12-13663
Resolution # 173-10-13207
Signed Engagement letter
RESOLUTION NO.: _________ _
2
3
4 A Resolution authorizing the City Manager to extend the audit contract, relating to
5 financial audit services, with the audit firm of Keefe, McCullough & CO. LLP., for one
6 additional year, for a total of three (3) consecutive years.
7
8 WHEREAS, article 4, section 4 E. of the City Charter requires that a Certified Public Accountant is
9 hired for no more than three (3) consecutive years where the selected firm shall make an independent
lO examination in accordance with generally accepted auditing standards and review of accounts and other
11 financial transaction by the City and shall submit such report, together with recommendations for
12 improving fiscal control, to the Commission and to the City Manager for fiscal year end; and
13
14 WHEREAS, the City entered into a two-year (2) agreement with the firm of Keefe, McCullough &
15 CO. LLP in July, 2010, with the option to extend the agreement for one additional year; and
16
17 WHEREAS, the agreement may be extended based on mutual agreement to all terms, including
18 fees by both parties; and
19
20 WHEREAS, the agreement included a schedule of audit fees for fiscal years ending 2010, 2011
21 and 2012, with the fee for fiscal year 2012 at $53,000.
22
23 NOW, THEREFORE, BE IT ENACTED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF
24 SOUTH MIAMI, FLORIDA:
25
26 Section 1. The City Manager is authorized to extend the contract with Keefe, McCullough & CO.
27 LLP., for a one (1) year renewal in accordance with the fee schedule in the contract of $53,000.
28
29 Section 2. Severability. If any section, clause, sentence, or phrase of this resolution is for any
30 reason held invalid or unconstitutional by a court of competent jurisdiction, this holding shall not affect
31 the validity of the remaining portions of this resolution.
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Section 3. Effective Date: This resolution shall take effect immediately upon enactment.
PASSED AND ENACTED this __ day of _____ ,' 2012.
ATTEST:
CITY CLERK
READ AND APPROVED AS TO FORM,
LANGUAGE, LEGALITY AND
APPROVED:
MAYOR
COMMISSION VOTE:
Mayor Stoddard:
2
3
4
5
EXECUTION THEREOF Vice Mayor Liebman:
Commissioner Harris:
Commissioner Newman:
Commissioner Welsh:
CITY ATIORNEY
X:\Purchasing\Request for Proposals & Qualification (RFPs )\Audit Services\One Year
Extension\Corrected 5.16.12 CA Approve 4.23.12 Resolution External Auditor Renewal2012.doc
RESOLUTION NO.: __ 1_0_6_-_1_2_-_1_3_6_6_3 __
A Resolution authorizing the City Manager to extend the audit contract, relating to
financial audit services, with the audit firm of Keefe, McCullough & CO. LLP., for one
additional year, for a total of three (3) consecutive years.
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 entered into a two-year (2) agreement with the firm of Keefe, McCullough &
CO. LLP in July, 2010, with the option to extend the agreement for one additional year; and
WHEREAS, the agreement may be extended based on mutual agreement to all terms, including
fees by both parties; and
WHEREAS, the agreement included a schedule of audit fees for fiscal years ending 2010, 2011
and 2012, with the fee for fiscal year 2012 at $39,000.
NOW, THEREFORE, BE IT ENACTED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF
SOUTH MIAMI, FLORIDA:
Section 1. The City Manager is authorized to extend the contract with Keefe, McCullough & CO.
LLP., for a one (1) year renewal in accordance with the fee schedule in the contract of $39,000.
Section 2. Severability. 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. Effective Date: This resolution shall take effect immediately upon enactment.
PASSED AND ENACTED this 1 5 t:t\:jay of _M_a-=..y __ ----', 2012.
ArrEST:
READ AND APPROVED AS TO FORM,
LANGUAGE, LEGALITY AND
APPROVED:
COMMISSION VOTE:
Mayor Stoddard:
5-0
Yea
Pg. 2 of Res. No. 106-12-13963
Vice Mayor Liebman: Yea
Commissioner Harris: Yea
Commissioner Newman: Yea
Commissioner Welsh: Yea
X:\Purchasing\Request for Proposals & Qualification (RFPs)\Audit Services\One Year Extension\CA
Approve 4.23.12 No Nos Resolution External Auditor Renewal 20 12.doc
To:
From:
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER~OFFICE MEMORANDUM
South Miami
bOd
ifllf;
2001
Date:
The Honorable Mayor & Members of the City Commission
Hector Mirabile, PhD, City Manager / (
April 23. 2012 7
SUbject:
Background:
Expense
Attachments:
A Resolution authorizing the City Manager to extend the audit
contract, relating to financial audit services, with the audit firm
of Keefe, McCullough & CO. LLP., for one additional year, for a
total of three (3) consecutive years.
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.
In accordance with the City Charter. an RFP was issued for financial audit
services and six proposals were received on July 2. 20 10. After carefully
reviewing the proposals. the Audit Committee recommended the audit firm of
Keefe McCullough & Co. LLP for a two (2) year contract with the option to
extend one (I) additional year.
The City wishes to extend the audit contract for one additional year, per the
terms of the engagement letter. The Engagement letter from Keefe McCullough
7 Co. LLP includes a fee of $53.000 for the option year. same terms and
conditions. The extension will provide external audit services for FY 2012.
$53.000 to account 001~ 1410~513~3210
Resolution # 173~ I O~ 13207
Signed Engagement letter
RESOLUTION NO.: 173-10-13207
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 ."enew for one year, if so desired by the City, and providing for an
effective date.
WHEREAS, alticle 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 201012011 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 COMMISSION
OF THE CITY OF SOUTH MlAMI, 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 tm additional year, if so desired by the City
Section 3. That this resolution shall take effect immediately upon approval
PASSED AND ADOPTED this 17th day of--l<.A""'u>.:;g..."U'-"s,."t:.-.-___ 2010
APPROVED:
Jf.!frU1.4-
COMMISSION VOTE:
Mayor Stoddard
Vice-Mayor Newman
Commissioner Palmer
Commissioner Beasley
Commissioner Harris
X:\Purchasing\Extemal Auditors RFP\Resolution External Auditor2010.doc
-5-0
Yea
Yea
Yea
Yea
Yea
TO:
VIA:
FROM:
City of South Miami
INTER .. OfFICE MEMORANDUM
Mayor Stoddard and Members of the City CommlsSlo
Buford Randy Witt, Acting City Mana e ,,{(,
Alfredo Riverol, Finance Director
DATE: August 17,2010.
!t •• ! !.: ...... ' .... ,., ........ _ •••• so ••• j •• . .,-.. _.,., ... , .. , ,-...... H· ... ' ... f ... ? .... • .. ···: ... t:r .. .,. ... ,.,.Sh '''r ." ...... l' " ......... ,-• •• ::! ....
Subject:
Resolution:
Background:
Keefe, McCullough & Co., llP as the Financial Auditor for the City of
South Miami for the term of two years (fiscal year 20 I 0 and 20 II) with an
option to renew for one year (fiscal year 2012).
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 pl'oviding for an effective
date.
As per F .S. 118.39 !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, 1009 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, 20 I 0 the City obtained six proposals fr0!!l..!.\ccounting' Firms
interested in providing 1;0 the. City External Audit Services.
I. Alberni Caballero & Company, LLP.
2. Chery Bekaert & Holland
3. Cummings Grason & Co
4. Harvey, COVington & Thomas, LLC
5. Keefe, McCullough & Co. LLP
6. Sharpton, Brunson & Company, PA
X:\Purchasing\Externat Auditors RFP\Extel'llal Auditor Memo 201O.doc
Selected:
Cost:
Backup
Documentation:
The Audit Committed selected four firms which were interviewed on July
15.2010. .
I. Keefe. McCullough & Co. lLP
2. Albe.'nl Caba.llero & Company. LLP
3. Harvey. Covington & Thomas, LLC
4. Sharpton, Brunson & Company. PA
After carefully reviewing and interviewing the four firms. it was the
recommendation of the Audit Committee to' negotlate an initial two (2)
year contract with the option to extend for one (I) additional year
with Keefe. McCullough & CO, LLP
Keefe, McCullough & Co., LlP
FY2010 FY2011
Comprehensive Annual Financial Report $35,000 $37,000
Slogie Audit (Per Audit) $2,500 $2,500
General Employee & Police Pension . $6,000 $6,000
Florida 185 Share Plan Pension $4,500 $s.oOO
Totals: $48,000 $50,500
• Keefe, McCullough & CO. LLP, Engagement Letter
(9 RFP No. SM~FN20 IO~ I Public Opening Report
0> List of firms Invltep to bid
r-Y2012
$39.000
$2,500
$6,0.00
$5,500
$53,000
X;\Purchasil1g\ExtemaI Auditors RFP\Extemal Auditor Memo 2010.doc
, '
Keefe, McCullough & Co., LLP
Certified Public Accountants
July 20,2010
Members of the Audlf Committee
Members of the City Commission
City of Sou th Miami
6130 Sunset Drive
South MiamI., FL 33143
Dear Audit ~ommittee Members and City ~ommissioners:
We are pleased fo confirm our understanding of the services we are to provide the
City of South Miami, Florida (the' "City") for the years ended. September 30, 201.0. 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. 201 J 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 sfatements. As parf of our engagement we will apply certain
limited procedures to the Clty'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 fo us in its representation lefter. Unless
we encounter problems wifh the presentation of the RSI or with procedures re/ailng to
if, we will disclaim an opinion on it. The following RSI is required by generally accepted
accounting principles qnd 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
statemenfs. We will subject the following supplementary informatfon to the auditing
procedures applied in our audit of the' bosic financial statements ond will provide on
opinion on it in relation to the basic financial statements:
1. Schedule of expenditures of federal awards and state financial assistance.
2. Combining statements. '
3. Budgetary schedules.
The following additio'nal information accompanying the basic financial stotements will
not be subjected to the auditing procedures applied in our audit of the financial
statements. and for which our auditor's report will dlsclai,m an opinfon:
1. Introductory section.
2. Statistical section.
6550 N. Federal Highway I'l Suite 410 !OJ Fort lauderdale, Fl33308 w. 954.771.0896 i!1l 954.938.9353 [F) Ill! www.l<mccpo.com
City of South Miami. Florida July 20. 201'0
AudIt ObjectIves
The objecflve of our audIt is the expression of opinions as to whether your basic
financial statements are fairly presented. in all material respects. in conformify 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 ,sfatements and compliance
with laws. regulations. and fhe provisions of contracts or grant
agreements, noncompliance with which could have a material effect
on the financial statements in accordance with, Government Auditing
Standards.
., Infernal control relqt~d to major programs and p~ojects and dn 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 mQjor program or project In
'accordance with the SIngle Audit Acf Amendments of 1996 and OMS
Circular A~J33. Audits of states, Local Governments, and Non-Profit
Organizations and the Department of Financial Services' state Prpjects .
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. fhe body or
indlvi9uals charged with governance. of hers 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 of her
than these specified parties.
Ouraudif wllt be conducted in accordance with auditing standards generally
accepted in the United States of America; the st.andards 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 OMS Circular A-133;
and Chapter 10.550. Rules of the Auditor General, and will include tests of accou'nting
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
Audlt compliance opinions are other than unqualified, we will fully discuss the reasons
with you in advance. If. for any reason, we ore unable t9 complete the audit or are
unable fo form or have not formed opinions. we may decline to express opinions or to
issue a report as a resulf 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 os 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 OMS 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 (ederol
. awards and state financial assistance, and related notes. You are responsible for
making all management decisions and performing all management functions relatlng
to the financial statements, schedule of expenditures of federal awards and state
financial assisiance. and related notes and for ()ccepting full responsibility for such
decisions. You will be required to acknowledge in the management representation
letter our assistance with preparaflon'of the financial statements dnd the schedule of
expenditures of federal awards' and state financial assistance and that you have
reViewed and approved the financial statements, schedule of expendifures of federal
awards and state financial assistance, and reloted notes prior to their issuance and
have accepted responsibility fot them. Further, you are required to designate on
individual with suitable skill, knowledge, or experience to oversee any' nonaudif
services we provide and for evaluating fhe adequacy and results of those services
and accepting responsibility for them.
Management is responsible for establishing and mainialning effective internal controls,
including internal controls over compliance, and for monitoring ongoing activities, to
. help ensure thai appropriate goals and objectives are met. You are also responsible
for the seledion and application of accounting principles; for the forr presenta1ion in
the finanCial statements of the respedive 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 a.nd related
information available to us and for ensuring that management and financial
Information is reliable and properly recorded. Your r.esponsibillties also include
identifying significant vendor relationshIps in which the vendor has responsibility for
program 'compliance and for the accuracy a'nd completeness of that information.
Your responsibillties 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 Individuolly and in the
aggregate, to the financial statements taken as a whole.
City of South Miami. Florida 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 aU known or suspected fraud or
Illegal acts affecting the government involvIng (l) management. (2) employees who
have significant roles in internal control, and (3J others where the fraud or illegal acis
could have a material effect on the financial statements. Your responslbilitles 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, regulafors, or others.· In addition, you eire responsible for
identifying and ensuring fhat the entity complies with applicable laws, regulations,
contracts, agreements, and grants: Additionally, as required by OMS Circular A-133
and Chapter 10.550, Rules of the Auditor General; it is management's responsibility to
(ollow 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, qttestation engagements, performance
audits, or other studies related to the objectIves discussed in the Audit Objectives'
section of this lefter. This responsibility includes relaying to us corrective actions taken
to' address significant findings and recommendations resulting from those audits,
attestati<;m 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 acfions, for the report, and for
the timing and format for providing 1hat information.
Audit Procedures-General
An audit includes examining, on a test basis. evIdence supporting the amounts and
disclosures in the financial statemenfs; 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 sfatements 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 fo the entity or to ads 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 defect immaterIal misstatements or violations
of lows 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 malters 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-Jury 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 fnventorles, and direct, confirmation of receivables and certaIn other assets al')d
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 writfen represenfatlons from you about
'the financIal statements and related matters.
Audit Procedures-Internal Controls
Our audit will include obtaining an understanding of the entity and Us environment,
including . Internal control, sufficient to assess the risks of material misstatement of the
fino nclal statements and to desIgn the nature, timing, and extent of further audlt
procedures. Tests of controls may be performed to test the effectiveness of certain
controls that we consider relevant. to preventing and detecting errors· dnd fraud that
are material to the financial statements and to preventing and detecting
mIsstatements resulting from illegal acts and other noncompliance matters fhat have
a direct and material effect on .the financial statements. Our tests, if performed. will
be !ess in scope fhan w.ould be nec€l'ssory to render on 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-l33 and Chapter 10.550, Rules of the Auditor General,
we will perform tesfs of controls over compliance to evaluate the effectiveness of fne
design and operation of controls that we consider relevant to preventing ordetectin,g
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 fhe Auditor General.
An audit, Is not designed to provide assurance on infernal 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, OMS Circular A-133 and Chapter 10.550, Rules of the
Auditor General.
Audit Procedures-CompUance
As part of obtaining reasonable assurance about whether the financial statements are
free of maferial misstatement, we will perform tesfs 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 nof be
to provide an opinion on overall compliance and w~ will not express such an opinion
. in our report on compliance issued pursuant to Government Au<;Jlting Standards.
City of Soufh Miami. Florida -6-July 20. 2010
OMS Circular A-133 and Chapter 10.550, Rules of the Auditor General require that we
also plan and perform the audit to obfain" reasonable assurance about whether the
auditee has complied with applicable lows and regulaflons and the provisions of
contracts and grant agreements applicable to major progroms and projects. Our
procedures will consist of tests of transactions and other applicable procedures
describ~d in th~ OMB Circular A·133 Compliance Supplement and Department of
Financial Servic~s' State Projects Compliance Supplement for fhe types of compliance
requiremenfs 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 proJecfs in our report on compliance issued pursuant to OMS Circular A-133 and
Chapter 10.550, Rules of the Auditor General. "
We unders1and that your employees will prepare all cosh, accounts receivable. or
other confirmations we request, account analy~ls and reconciliafions, and williocafe
any documents selected by us for testing.
Af the conclusion of the engagement, we will complete the appropriate sections of
the Data Col/ection 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 sch,eduJe 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 certificaiion. If applicable, we will provide copies of our report for you to Include
with the reporting package you will submit to pass-through entitles. Tt-"le Data
Collection Form and the reporting package must be submiited within the earHer 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 cogniiant 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 low or regUlation, we may be requested to make certain audit
documentation available to an OVersight agency or its desig'nee, "a; federal or state
agency providing direc:t or indirect funding, or the U~S. Governmental Accountability
Office for purposes of a quality review of the audit. to resolve audit findings, or 10 corry
ovt oversight responsibilities. We will notify yov 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 orinformaiion contained therein to others.
including other governmenial agencies.
The audit documentation for this engagement will be retained for a minimum of five
years after Ihe report release or for any additional period requested by the oversight
agency. If we are aware that a federal or state awarding agency, pass-fhro'ugh
enff1y, or auditee is contesting an audit finding. we will contact the party(ies)
contesting the audit finding for guidance prior to desfroying "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 P9yable on presentation. The above fee contemplates the fimely 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 commenf 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 beHeve this lefter
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 if to us.
K CUllOUGH & CO., llP
RESPONSE:
This letter correctly sets forth the understanding of the City of South Miami. Florida.
B .4, fl. ' 1.~ y:_-,f_ I-__ f-V ______ _
Dale: 1 4 LorI)
CITY OF SOUTH MIAMI, FLORIDA
SCHEDULE OF AUDIT FEES
FOR THE YEARS ENDING 2010, 2011 AND 2012 . .
__ ._~ _____ . ___ AUDIL!!£~ ___ ._~ fY2010·
Comp'rehenslve Annual Financial RepC?rt $ ........ ~§J:Q9..Q .. $ '00" .•. _~7,OQ~L $ ____ .~~?..!q9.Q.
Single Audif (Per Audit) $ __ 2,500--' $ ____ 2,500 $ _. ~~OO_
General Employee & Police Pension
SEPARATE REPORT & PRESENTATION
Florida l85 Share Plan Pension
SEPARATE RepORT & PRESENTATION
Community Redevelopment Agency
SEPARATE REPORT & PRESENTATION
$
$
6,000 $ 6,000 $ _~6=,0=OO=-
6,000' $ 6,000 $ _---=6=,0..:..;00 .......
____ A.M{-'--_____________ _
To the Owriers
Keefe, McCullough & Co .• LlP
Abbott, Jordan ~Koon, LLC
CERlIFlEO PUBUC ACCOUNTANTS
p.o. Box 609 0 405 Second Street 0 Manchester, GA 31816
(706) 646-8401 a Fax (706) 846-3370
We have reviewed the system of quality control for the accounting and auditing practice
of Keefe, McCullough & Co .• llP (the finn) In effect for the year ended August 31, 2008.
A system of quality control encompa~ses the firm's organizational structure. the polIcies
adopted and procedures E!stabllshed to provide it with reasonable assurance of confonning
with professional standards. The elements of quality control are described in the
Statements on Quality Control Standards Issued by the American Institute of Certified
Publfc Accountants (AI CPA). The firm is responsible for designing a system of quality
control and complying with it to provide the firm reasonable assurance of confonning 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 flrm's
accounting and audi1lng practice, and the de~ign 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 adm"inistrativa files to test for confonnity with professional
standards and compliance with the firmts system of quality control. The engagements
setected represented a reasonable cross-section of the firm's accounting and auditIng
practice with emphasis on hlgheHfsk engagements. The engagements selected included
among others, audits of Employee Benefit Plans and engagements perfonned 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 reasonab!e basis for our opinion.
In perfonning 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
finn's quality control policies and procedures to the extent we considered appropriate.
These tests coyered the applicatIon of the firm's policies and procedures on selected
engagements. Our review was based on selected tests therefore It would not necess'arily
detect all weaknesses In the system of quaUty control or all instances of noncompliance
with it. There are inherent limitation~ 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.
M!!MBERSOF
AMERICAN JNSilYUTJ;: OF ceRTIFIED PUBLIC ACCOUNTANTS
" GEORGIA SOCIETY OF CERTlFlEO PUBLIC ACCOUtm.NTS
Page 2 of2
In our oplnlon, 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 practlCtjl established by the AICPA and was complied with during the year then
ended to provlde the firm with reasonable assurance of conforming with professional
standards.
Manchester. GeorgIa
October 29, 2008
FICPA '6(1' Rel/lew Program
Administered In Florida by fua
FIOlitla InSl1lute 01 epAs
February 26, 2009
JosephD. Lro, CPA
Keefe; McCullough & Co., LLP
6$50 N Federal ff.wy., Ste.410
Fort Lauderdale, FL 33308-1417
Deal'Mr. Leo:
AlCPA Peef Rovlew !'rogm",
Adminlstered in Florida by the
Ffor'ida InsOMe 01 epAs .
It 'is my pleasure to notify you that op. February 26. 2009 the Florida Peer Review
Committee accepted the /.'epOIt on the most recent peer review of your fum. The due,date
for your next review is February 29. 2012. This is the date by which aU review
,documents should be completed and submitted to the administering entity. Since your
, fum's due date falls between January lI11d April, you ~y arrange fu have your review a
few months earlier to avoid baving a review during tax season.
As you know, the reyiewer's opinion was unmodified. The Committee: asked me to
convey its congratQlations to'the fum.
Sincerely,
1Lf/?~~
Paul N. Brown
Peer, Review
. Director of Technical Services
cc: David C. Jordan, CPA
Finn Number: 10036786
letter rD: 75470
Review Number: 271343
AICPA
PEER REVIEW PROGRAM
u's H)j['o,l1ld !btl JPlL'(·S~iil.t this
Certificate of Recognition
il;Q
KEEFE, MCCULLOUGH & COMPANY, LLP
For having a system of qualit,Y control for its accounti.ng and auditi.ng practice in effect for the ,Year ended
August 81, 2008 which has been designed to meet th.e requirements of tke quality control standards
for an accounting and auditing practice established by the AICPA and which was complied with during the year
then ended to provide the firm wUk reasonable assurance of conforming with professional standar~.
ISOCe~
G. William Graham, Cbair
AICPA Peer Review Boarrl
2008'
1e96-m 1/013
BID OPENING REPORT
l'roposals were oRcned on: Friday, July 2, 2010 after: lO:OOam
For: External Audit Services R'FP No. SM-FN2010~1
PROPOSALS: PROPOSAL AMOUNT:
1\S 'lifl. FY'.:.X:J It>
1.
2.
3.
4.
5.
6.
ALBERN! C~ALLERO & COMPANY, LLP :$ 51'1,500
CHb~Y> BE.KAERT & HOLLAND 11> 1"C)lf I ~OO
CUMMINGSGRASON -t (0 ..Q ~', 500
HARVEY, COVINGTON & THOMAS, LLC .14'~ ,f\('{)
l{EEFE, McCULLOUGH & CO; LLl' .it:;ti,5oo
SHARFTON, BRUNSON & COMPANY, P.A. . .$~
TIm ABOVE PROPOSALS HAVE NOT BEEN CaECKEP.
THE PROPOSALS ARE SUBJECT TO CORRECTION AFTER TilE PROPOSALS IlAVE BEEN
COMPLETELY REVIEWED.
,,'''. " . . '.' .' ~ •.... ,
,. ,. M'_
Kaufman Rassin & Co.
Attn: Alan Chosed
2699 S. Bayshore Drive
Miami. FL 33133
Berkowitz Dick Pollack & Brant
Attn: Deede Welthorn
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
Goldstein Lewin & Co.
Attn: Robert Garick
1900 N.W.Corporate Blvd,St300E,
Boca Raton, FL 33431
Koch Reiss & Co., P.A.
Attn: Clement Johnn
4000 Hollywood Blvd-.
Hollywood, FL 33021
Pinchasik Strong!n 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
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
CBIZAccounting, 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
Keefe McCullough & Co. LLP
Attn; William Benson
6550 N. Federal Highway, Ste 410
Ft. Lauderdale, FL 33308
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
ChenyBekaert & 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
1
2
3
4
5
6
7
8
9
COMPANY
Kaufman Rassln & Co.
Berkowitz, Dick, Pollack & Brant
Gerson Preston Robinson & Co,. P.A
Malian Furman & Co,. PA
Goldstein Lewin & Co.
Koch Reiss & Co.
Pinchasik Strongin Muskat
Kane & Co.
Jordan Castellon & Co.
Marcum Rachlin
RSM MeGladreylMcGladrey & Pullen
CBIZAccounting, Tax and Adv,
Goldstein Schechter
Keefe McCullough & Co.
Sharpton Brunson & Co .. P.A
Templeton & Co
Friedman Cohen Taubman Co.
Morrison Brown Arglz. & Farra
Grant Thomton 1..L.P
Berenfeld Sprifzsr Schechter & Sheer
Cherry, Bekaert & Holland
10
11
12
13
14
15
16
17
18
19
20
21
22 ~ Bloom, Gettis, Habib ,Sliver Terron
NAME
AlanChosed
Oeede Weitdhorn
Garry Gerson
Aida Oliva
Robert Garick
Clement John
Harvey Muskit
Monte Kane
Arturo Jordan
Michael Futterman
Bob FeldJjlann
Jose Vila
Vince Carrodeguas
William Benson
. Anthony Brunson
John Templeten
Ron Friedman
Frank Gonzalez
Mitchell Less
Marc Berenfeld
Larry Fletcher
Steve Habib
E~MAIL Phone Number
achosed@kaufmanrossin.com {Seo} 858.0600
dwejthom@bdpb.com . (305) 379-7000
grg@gprco-cpacom (305)868-3601)
aOfiva@mallahfurman.com (3OS) 371.6200
rgarick@cbizgl.com (561) 994-5050
clement.johns@gskcpas.com {581} 395-3550
I1muskat@psms-cpa.com (305) 858-5800
mkane@kanecpas.com (30S) 789-7900
aiordan®iordancastellon.com and Liordant61iordancatellon. (305)447-S555
michael.firtterman@marcumrachlin.com (305) :3774228
bob.retdmann@mcgladrey.com (954) 462-6351
mdesiato@cbiz.com (30S}377 -8SSi
vincentcarrodeguas@gskctas.com (305) 442-6323
bHl.benson@kmccpa.com (954) 711-OS96
ab@sbccpa.com (305) 374·1574
johntempleton@temgletonco.com (ass) 558-781 S
ronf@fc!cpacom (954) 31S-71 00
fgonzalez@mbafcpacom (SUS) 373-5500
mless@Qtcom {954} 7SS-9~O
mberellfeld@berenfefdllg.com {30S) 274-4500
Iffetcher@Cbh.com (305) 492-7999
ha~i!;!@bfoo!!!gettis.com .. , __ J305)858-6211
MIAMI DAilY BUSINESS REVIEW
Publl$he<l Oallv CKoopt Saturday, SUfl(l~y and
legal HOlidayc
MiamI, Miami·Dad" County, Florida
STATE OF FLORIDA
COUNTY OF MIAMI·DAOE,
Before the undersIgned authority personally appeated
MARIA MESA, who on oath says lhat he or she Is the .
LEGAL Cl.EAK. legal Notices of the Miami Daily BusIness
Revlewf/k.i'& Miami Review, a !lally (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 lIle matler of
CITY OF SOUTH MIAMI' .
PUBUC HEARING· AUGUST 17, 2010
in the XXXX . Court,
was published In saId newspaper in the issues of
08/06/2010
Affiant further says that Ihe s!lid Miami Dally BusIness
Review Is a newspaper published at Miami in saId Mlami.Dade
County, Florida and that the said newspaper has
heretofore been conUnuQusly publh.hed In said Miami-Dade County.
Florida, each day (except Saturday, Sunday and l.esal Holidays)
and has been entered as second class mall. matter at the post
office In Miami In saId Miami·Oada County, FlOrlda, fur a
period of one year next preceding the first publtcatlon of the
attached C'Opy of advertisement; and afffant further says that he or
she has neither paid nor promIsed any person, firm or corporation
any disoount, re issioo or refund for the pUrpOS9
of securl s advertiseme I for publication in the said
(SEAl.)
<.
MARIA'MESA personally known to me
. ~'; .
NOIlI)' PUllll.; state QI Florida
Wront-m P.e~
M~ C)Clmmill\llO/l 00819711
Explre$ OQIO:JI2012
~~~,rv~~~
(
: . ~O~;h ~ia~I'" .
authorizing ,Ihe .
auilltor ami exacut):! a !wo,·vear cludllt cc,ntri&ct
of Keefe. MpCullough &-lLP., with the option
:. . :~~~ar. if::O deSlre~ bytha Ci~. ~ndp,rO~I~in? ;~~~ .an.,:, ... ,
ALL int~reste~ p~r;I~~ a;~.Inllited io attend ~n<I W;n.be" !1~~;i:i:.. . ':.~
For'funher Inf~fI1iailQn, Pt~as9 ~nt~ct the ~i~ Cteik:; '6~~.;~t:J·~
36s::663 \;340" '. "'" ., : .. . . . . ~'}i}": ;'j~
Maria M. Menentl.ez, <-<Me 'i ~~:
'. . . CIty Clerk . , . ::">. ""~"
, • .': ~~\'J'I"( . :.; ....
Pursuant to Florida St/AIUI6S286.()195.theCily hefe.by advises t~e p~liff9
ttiat If a person decides to appeal'any deCision mad/) .b}r.tl\1s,J.39,?td.
Agenoy or CommisslOll :wlIh rellpect to al)Y matter' coriSlperB;d at :!!,S-
meetln!1 at hGanng. he o~ llre wll! need ~ record 01 t~~ pro.~e~lngs; a.n~
that for s\lCh purpose, alf4lCted person may need to ~nsure \ha~.a vetb~tl!1l
. ,record pf the proceedings Is made whIch record.inCludes t~~ !l\sllrTJlItjy..
·anel. \l~idence uponwhloh Ule appeaJls to be based, . .• '.' ' .. ,,.;,:,,,
)jJ§:~~(r.<\ . .,' . . .' . 10-3,247.n5.3.62~M
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FI'L I'ARllClPATiNQ iIlDEI'EllDElIT COI!TMCTOII'" UWouid you like some comics with yourcoffeer
fPL Rebates up tO$1J49~~.
!:i,"
. ~.gSOOS "'lCr"'dl~tlmll1>.Th.M' ..... l RCUIld. oor"ti«\.
1·liO<t-441.0444
CITY OF SOUTH MIAM!
YGUr
ne\V ride
is waiting
tor yQU in NOTICE OF FY 2G10-1'1
• CITY COMMISSION BUDGET WORKSHOP
NOTICE is bere:lJy given that the City CIImmissillll of tha
Cily of South Miami, Rorlda wiG hold a P-\llJlit: Workshop
for the proposed fY 201Q.l1 Bud¢on Friday,August 13,
beginning al1:OO p.m~ intl1e City Comrni$ion Cllambers,
6130 SlInset Drive,
Miami-Dade: 30HSG-222Z
Browani: 95\-524-2535
Atl interested parties are invitell tG atl~nil. ~hemiamiHml!af.D
Miamil!erclld.t~I1If'lassified~
Marla M. Menel\lhlz:, CMt
Cjty Clerk
CitY 01 South Miami lSD'"t":1
CITY .OF SOUTH MIAMI
, COURTESY NOTICE
Nlllfce IS HEI\Eal gwen lIIat \he ctty Commission of Ille el\'I 01 South M"13l11i, flolida wl1i tmfcct PIIll!ic
Heann!l$ all1$ ~glIlar Citl CoIDmiSSIOn meelil\g $0clIUWl for 1ueSllay, AUg1I$l 17. ~InO c~ng at
7:3lI p.m, in llIe Ctty ~1o$iCIl at.mbm, 6130 SUnset Orlve. to evnsliler tile followlo9 item(S):
AA Iln!iMnce of 1lIeMayorand CilyComrn!5SiO<! ofUleCityofSOutIl Mlaml,F!O!Illa. proposlngl~ Illetl\1.
siectn.umeru!mePill to Allide:llil and'll of ilia Cil)"$ CMitartlpJVlide lila! aU ~e~enl1!ire(;\O.s
.ppoinIe4 by \l1e City Manager sl1aU be $1lbJeOl to the .~proval or rsje<;tion !Iy 1m CIty C<lmmlS$lon;
provi~1ll!l forlhe proposed amel'ldl!lel1l1lr bnubmitled to!h&C!!y'$ electors atl~e nut General BectiQA
oj Novelllbel2, 2010i ~ballo11angll3go; directing 1M CIty Cleri;1IJ \aIW .1 neGe~actiQr.s 10
~oul1he provislCn;<lf ~'lIs oroi!l3llGe; l'IO'Iidlng aneffectiVe dale lorlhe 3tner1dmenl and llinlcUng
1M City Gel\( to lI\~OJatc llIe amendment fnlO 1m chartet and \Q file the levisW cnart~ willlllle
FlOtIlla O~ afS\ate; plO'iiding lor~eYetahi\fty, coallict.aoo an eflecm dale.
.An QJ1I1nw. arnen<l!ng loe SouU> !d1am1 Code vi OI<linwes by e.ea\lng Cllap\er 191\ "ToWin;)
~k<lIom·, regulalil\g t<M!ngwOCIJin the City,
• Ail Oldinanae raIa\fngIo"'*leIll1loanlsand Commil1eo&" 01111. Cede 01 orcr", __ InS Parks
and Recreation 8llJ11!mUO!IH6.3{a) aM (I)) byincteasil\g llIel1\1mber ~V<ltI<1g membe!$!romseY~
(7) to 11lne (9); updaUng appcin!mentofm<mlnr@ip\ocolllPl1WilbQlartanllllen<!o12nlapp(OYe6by1he
voter> at the fd1nlary 9, 2l)ll! GtIlerat aiul Sp$Ciai 8ec1iQn; and, by~1liI>l! IIw qIlOlIIn1.
A ~n l<Iafing,lo !he issIlauce of a ~rtiticateot /li>plOprialeness FUJ:Sllat11 to Section :w.S,I9«l
(3) 01 1M laoo Oevalopmel!t ewe to petmll e;Wio( ~nontion on a designated hislorlc single !;miI1
bUildIns 1uGaIe!! at611& S1V 56 Slreel (Miller Orivej AI Ule()amb1idge 1.awns lIistot~Di$ld~
A Reso.ilUan relaUng \0 1lnanc:ial audit ~, aull:olizing me AcliIlg Ci~ Manager to bire a new9
finar.Qa! OlI\!itor an~ execute ,two·year aud~ tOIlltaetWiIll \lui IO:!it firm <If Keels, McCIllltrugh ~ CO.
l.1.?.l'litb \lJeopUon to renew lorone~ ~ ~<lesiredby 1M ti\y.
!'rer r""berinlcrm.1ion. pfease coe1acf.11It Ctty Ck!lI'; Office at taOSl~34&.
AU.ln\~rte:! pallia; a:& InVI\1d 10 attend and w1ll ba neard.
Mana M. ~endel, CMC
CRyC!erJl
~bhlMtSst:lM$~§'I1ItOl1~~~pM:~'C~;:tm\~t$~W~..".~tUSt.trJ!,&~1I»da.JqftI¢f,(Jt
~~~IOIIJ1~~alCtl'l~Qth.uM!.tt«9ItriUb:faIf.CtOC401~proet~N.d.~tfct~~
..aMasVElSOll"mII_ClWtllla1:.~gRQW#J;?:~btrrlli5t~~i"dud£:;UlQu.stt.~!U'::toIf~".\lWI'IlrI
.~C:lo~r=m.
TOWN OF CUTLER BAY
NOTICE OF PUBUC HEARING
Tha Town-of CIluer Bay shall conduct a CounCil meeijng on Wednesday. AugllSt 18, ZOlO at
7:00 p.m~ atSollll! Dade Reglonal Ubrary, 111750 SW 2.111l! street, CaUer Bay, FL 33189.
0lJrlng tbis mooting, \he Councu wi!! holl! a pubn~ healing lQ consider the fo!lo~ matter:
The fonowing Ord!!13ntes shaft be heard on second readjng:
• AN ORDINANCE OF THE MAYOR AND TOWN COUNCIL OF THE TOWN OF
. CUTLER BAY, A.ORlOA, AMOOlNG QRDlNANCES 1l7·30 AltO IlIH3 RaAT!1iG
TO DANGEROUS INtERS£CTlON-5AFFrY; PROVlDiNG FOR RECOIlOEil IMAGE
MONITORING AND l!NFORCEMENT OF REO UGliTTRAFfIC CONTROl;SIGNALS
CONSISTENT WITH GfNERAL LAW ASPROVIOEil SYCHAPTER201o-aO,LAWS
OF l'LOR1DA; PROVIDING FOR SEVERABIl..ITY: PrulViDING FOR CONFUG"$;
PROVIDING FOR IflCLUSION WlTfflN THE CODE; AND PROV!ll!NG FOR AN
EfffCTIVE DATE. • .
• ANO/!DIt/ANCEOFTHeMAYORANDTOWNCOUNCI\.OFTHETOWNOFCtrTt.a\
BAY, F!.OR!llA, AMENDING ORD!NANCE 06-22 RElATING TO PURCHASINIO
GUIOEUNES fOR TOWN HAU; AND PROVIDING FOR AN efFECTIVE DATE.
All pe;$OI\$ am invited 10 "!>PUr at mis meeting. Of to b4 mprosentecl by an agen~ or to expft$S l1loir'liewsin
wriHogad€,esseclla Iht ToWn CoUr.dI </a aftlle iOWftCl~, 1072l) CarillbeaIlllolllMfll, SoWe 105. ClIIierSay,
Fl 33139. The dlltuments pertaining 10 !his ~ healing rna)' be inspectell at !be oftice .r IllS Town Clark
during ,egQarwotlOr,g Iiou!$.lIllitiIics may be drulecI to IIw Town C!eJII at lOOSl2~~2.
i1l~.~wkems mayba<:OllllnlJed~tmism •• 1iI\g aIld.UIlIlef"'cl>~~aGl1!\Iona!legQin_~G
nol ne provillad.Jmy j>etOoo Illa)'C<lI1la1;\ lite TO)'ItI Cle!klcr inlormalion as to u!u_ oflblHMlas a (!$Ult
~'Oleil1utitlg, •
~ to Section 2ll6.0105, floriga SlaMe., K any pll!$O\! Oeeilfes to appeal .. y ~l by Ule lown
Co~hill!l regar~ 10 1blS or any malt?; 11W~ 1Yr.~eed 11) ensuI8 8Jat a verba1lm retOld mIlle ~
is made. VJOicb ~0lC! inclltfles the les11mony and 4fld .. ", cpoo wh'itll Ih.aweal is to be based. Thi$1lQlic;e
dOes lWt coll$~\Ule GOnsent by lb~ Town for Ole inlroduc!iolt or admissloQ of otlIelWise inadmisSIble evitf6Aee,
nor dOe$ tt ""IhDrizes cIIalletlgJ$ or.ppeals notolillilW~'-byla1t,. In atCOl1!a11 .. Wilh be~
witllJllsabililiesA:t 01 1900. p~ needing $pscjaI acl'Ol1ll1lOda60n (or heonng im9ai!eCl! to p>tti~ in
thi; )mI<te€mg or to rwieW any documetlts relatl>re 1Ilmto SIlDuld conla<:t Ih~ To-~n for assistant. at
~.z,14-42S2 no lot« \Iml twr!4l da;$ pnor 10 1M proceedings.
EI1nO'~llRd
k;si$Iantt.llw Town Clm