Res. No. 188-01-11336i
RESOLUTIONNO.188-01-11 33 6
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF SOUTH MIAMI,FLORIDA,RELATING TO FINANCIAL AUDIT
SERVICES,ACCEPTING THE CITY MANAGER'S RECOMMENDATION
TO EXECUTE A TWO-YEAR AUDIT CONTRACT WITH THE AUDIT
FIRM OF RODRIGUEZ,TRUEBA &CO.WITH A RENEWAL OPTION
CLAUSE,AND PROVIDING THE EFFECTIVE DATE.
WHEREAS,article4,section4(e)of theCity Charter prohibitstheuse of thesame
Financial Auditor formorethanthree consecutive years;and
WHEREAS,the present CityFinancial Auditor hasbeen auditing the city books forthe
last three years;and
WHEREAS,inan attempt to select anew auditor,thecity administration advertised in
the Miami Herald to solicit bids for a new auditor;and
WHEREAS,atotal of seven accounting firmsshowedinterestinbiddingfortheaudit
workby requesting bid package,butonlytwo of them actually submitted bids;and
WHEREAS,a review committee was organized bythecity administration to review the
bid proposals submitted;and
WHEREAS,thereviewcommitteemembersinterviewedthe firms'partners and
reviewed the proposals;and
WHEREAS,based onthereview findings,the committee has recommended that the firm
of Rodriguez,Trueba &Company be awarded the contract to perform the audit workforthe
City.
NOW,THEREFORE,BEIT RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA,THAT:
Section 1.TheCity Manager's recommendation to execute a financial audit services
contract with Rodriguez,Trueba &Company ishereby accepted.
Section 2.The City Manager is authorized tosignthe service contract withthe option to
renew for additional year,if so desired bytheCity.
Section 3.This resolution shalltakeeffectimmediatelyuponapproval.
PASSEDAND ADOPTED this 4th dayof December,2001.
ATTEST:j APPROyEDr-^
ZtfUK^J
CITY CLERK (J "-MAYOR
COMMISSION VOTE:5-0READANDAPPROVEDASTOFORM:Mayor Robaina.Yea
S^.^0 ^-i Vice Mayor Feliu:Yea
"cf.^/£---•-•.<^<?,'//s<A CommissionerBethel:Yea
CITY ATTORNEY 'Commissioner Russell:Yea
Commissioner Wiscombe:Yea
CITY OF SOUTH MIAMI
INTER-OFFICE MEMORANDUM
********************************************************************
To:Mayor and City Commission -.Date:November 30,2001
From:Charles D.Scuit/Z///)Cl^Re:AGENDA ITEM #ft)
City Manager /jfojcfa *Commission Mtng.12/4/01.
L^Selection of Financial Auditor
REQUEST
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
SOUTH MIAMI,FLORIDA,RELATING TO FINANCIAL AUDIT SERVICES,
ACCEPTING THE CITY MANAGER'S RECOMMENDATION TO EXECUTE A
TWO-YEAR AUDIT CONTRACT WITH THE AUDIT FIRM OF RODRIGUEZ,
TRUEBA &CO.WITH A RENEWAL OPTION CLAUSE,AND PROVIDING THE
EFFECTIVE DATE.
BACKGROUND
PursuanttoArticle4,section(4e)of theCityCharter,whichprohibitstheuse of one financial
auditor for more than three consecutive years,theCity Administration solicited forbidsfora
new auditor because our present auditor hasbeen engaged for three consecutive years.
In order to accomplish this,a newspaper adwasplacedinthe Miami Herald for proposals.
Initially,sevenfirms showed interest in submitting proposal by requesting forbid package.
However,only two of these sevenfirms actually submitted proposal for consideration.
A review committee was impaneled to examine the proposals received and interview the firms'
partners to evaluate their experiences and determine their capabilities to offer the city thekind of
service we desire.
After careful deliberations,the committee has recommended that the contract for the non-era
accounts financial audit service be provided tothefirm of Rodriguez,Trueba &Company.The
firmis located in Miami-Dade County andhasbeen auditing ourCRA accounts inthelast couple
of years.Thefinal decision wasbasedonthefollowingcriteria:
a)The reasonableness of thefee quoted.
b)Good understanding of theoverallsetup of theCity,most especially the accounting structure.As
stated above,thefirmhasbeen auditing our CRA accounts inthe past two years.
c)Generalabilitytoprovideadditionalservices,ifneededbytheCity,beyondtheregularfinancial
audit work.
Paymentfortheservicewillbechargedtoaccount #:001.1100.511.3210.
Irecommendapproval of theresolution.
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City of South Miami,Florida
Presentation for the Audit Firm
Selection Committee
November 29,2001
Rodriguez,Trueba &Company
Certified Public Accountants,PA
Agenda
Introduction
About RT&C -General Experience -Firm Structure
Governmental Audit Experience
Qualifications of Individuals Assigned to the Audit
Certificate of Achievement in Financial Reporting
Understanding of City's Requirements
Fees
Summary
Rodriguez,Trueba &Company
CERnriED Public Accountants,PA
About Rodriguez,Trueba &Company
Organized in 1986 as a professional association in the State of
Florida
One office located near Miami International Airport
All professional staff lives in Miami-Dade County
Certified as a minority business in Miami-Dade,Broward,
and the State Florida
Managed by 2 partners and three directors operating 4
divisions
•Juan C.Gonzalez CPA -Managing Director,Director of Business Consulting
•Mariano Rodriguez CPA -Partner,Tax Services,Business Consulting
•Carlos M.Trueba CPA -Partner,Accounting and Audit
•Jarnette G.Rodriguez CPA -Director,Governmental &Non-profit audits
•Richard Lackey -Director,Technology Consulting
Rodriguez,Trueba &Company
Certified Public Accountants,PA
Firm Qualifications and Experience
RT&C is a professional accounting firm with offices in Miami.Our firm has performed continuous professional accounting services in the
South Florida area since 1986.We are members in good standing ofthe American and Florida Institutes of Certified Public Accountants
and the Cuban American CPA Association.The firm renders services to private,nonprofit and governmental organizations that
represent nearly all facets of the economic spectrum.The following services are provided to the firm's clients:
*Comprehensive Accounting Services
These services include the full spectrum ofthe accounting practice.They range from account write-up to compilation,review or
auditsof financial statements,whichincludeourgovernmentfundedandregulatedclients.
*Tax Services
These services include the planning for and preparation of our clients'tax returns.Our firm strives tobe alert to possible planning
opportunities to maximize tax savings to our clients.We subscribe to various tax services and publications and hold quarterly
seminars among ourstaffto discuss taxlaw changes.
*Legal Services Division
This area of our organization provides services such as business valuations,damage appraisals and overall litigation support.We
work closely with attorneys,insurance companies and regulatory agencies to maximize the full use of our services.
*Consulting Services
These services include design of budgetary and accounting control systems.Our services complement implementation of control
structures with management information andreporting systems.
Our services are provided to clients in a wide range of industries.We have provided the services referred above to the following:
-Nonprofit organizations
-State and local government
-Governmental agencies
-Distributors and wholesalers
-Real estate related and construction companies
-Insurance companies,agents and other insurance relatedentities
-Import/Export companies
-Professionals
Firm Qualifications and Experience
RT&C is structured in the following manner:
PIC ACCOUNTING
&AUDITING
PROFESSIONAL
STAFF
CLERICAL &
ADMINISTRATIVE
STAFF
-continued-
EXECUTIVE
COMMITTEE
Director ot Business
Development
PROFESSIONAL
STAFF
CLERICAL &
ADMINISTRATIVE
STAFF
PIC CONSULTING !
1
PROFESSIONAL
STAFF
CLERICAL &
ADMINISTRATIVE
STAFF
The followingisabrief description of our professional classifications:
Principals and Directors
OurpartnersanddirectorsareCPA'sand all have many yearsofdiversifiedpublicaccounting experience.They have business
experience inpublicpracticeandprivateindustry.They are responsible foroverall engagement policy,firm directionandqualitycontrol.
Senior Accountants
Oursenior accountants have aminimumofsix years ofdiversifiedpublicaccounting experience.They performauditprocedures,
supervise staff,review findingsand prepare audit reports.In general seniors have demonstrated,through previous performances,their
abilityto handle the in-charge responsibilities.
Firm Qualifications and Experience
-continued-
Staff Accountants
Allour senior assistants are graduates from accredited universities withmajor course workin accounting and have achieved above
average grades.They assist in performing auditing engagements andcontinueto expand theirskillsthroughjob training and
continuing education programs.
A breakdown of the firm'stotal personnel by classification follows:
Partners/principals 2
Directors 3
Staff 4
Administrative 3
Total employees 15
RT&C's principalsare heavily involved intheir communities,and have vested commitments in Florida.RT&C's commitment is
evidenced by the offering of professional services and organizational skillsto governmental agencies and departments in the Tri County
Area(Miami-Dade,BrowardandPalm Beach)and throughout the State of Florida.
In addition tofinancial audits RT&C offers the following services to Governmental clients:
•Administrative and Consulting services to assist clientsin the areas of financialplanningandcontrol,budget systems,
organizational structure and personnel administration;
•Designand installation of technology systems,including hardware selection,software development,data base design,and
communications;
•Design of management information and reporting systems;
•Bond covenant compliance reviews forelectric,water,sewer,hospital,industrial development and other bonds;
•Economy and efficiency studies;
•Cost accounting studies,including cost allocationplansin connection withfederalawards;
•Development of fund,grant and encumbrance accounting systems.
Governmental Audit Experience
City of South Miami CRA
City of West Miami
City of Sweetwater
City of Sweetwater Police Officers'Pension Trust
City of Miami,Sports and Exhibition Authority
Florida Lottery
Non Profit Organizations and Other Entities
•30 Client Audits in Accordance with Government Audit
Standards
•10 Single Audit Reports
Pension Plans
Rodriquez,Trueba &Company
Certified Public Accountants,PA
Qualifications of Individuals Assigned
•Carlos M.Trueba CPA -Audit Engagement Partner
•Jarnette G.Rodriguez CPA -Audit Manager
•L.Angela Condon -Engagement Senior
•Richard Lackey -Director,Technology Consulting
Rodriguez,Trueba &Company
Certified public Accountants,PA
Certificate of Excellence in Financial
Reporting
CAFR
•Introductory Section
—Transmittal Letter
•Financial Section
—Report
—Financial Statements
—Notes
•Statistical Section
Checklist &Application Process
Rodriguez,Trueba &Company
Certified Public Accountants,PA
Understanding the City's
Audit Requirements
RT&C meets all City requirements to conduct the audit
Opinion on general purpose financial statements
Prepare all required management reports
Meet all professional standards in performing the audit
Meet all governmental rules and regulations in performing
the audit
Meet requirements related to errors,irregularities and
fraud,if found as a result of our work
Prepare,edit and print 50 copies of the CAFR
Meet your audit schedule
Prepare conditions for compliance with GASB 34 over the
next three years.
Rodriguez,Trueba &Company
Certified Public Accountants,PA
Fees -Above and Beyond
We believe our fees and hourly rates are
competitive
Fees are negotiable
Above and beyond
•We provide personal attention
—We try to establish comfortable lines of communication
—We take a personal interest in the affairs of the City
—We are available at all times,if required
•We have friends in Miami-Dade County
—Mayor Alex Penelas
—Commissioner Rebeca Sosa
—Commissioner Joe Martinez Rodriguez,Trueba &Company
Certified Public Accountants,PA
Summary
As a firm,we are qualified,capable,and available
to do the work
We will provide all the services requested in
accordance with the relevant requirements and
within the specified time
We guarantee that our proposed fees,as finally
agreed upon,as well as our hourly rates,will
remain unchanged throughout the engagement.
We will be sensitive to current economic
conditions and offer suggestions throughout the
year to promote revenue enhancements and
expense reductions
Rodriguez,Trueba &Company
Certified Public Accountants,PA