The URL can be used to link to this page

CHERRY BEKAERT RFP #FN-2013-05Proposal to Provide External Audit Services RFP #FN-2013-05 City of South Miami m Attention: Maria M. Menendez, C City Clerk P 786.693.6300 F 786.693.6399 Table of C6ntent] General Requirements .......... .................. .............. ... 5 Independence........................................... ................................. .............................. _ ................................ .......... 5 Licenseto Practice in Florida ................................. .......................... _ ................................ ........................... _5 Firm Qualifications and Experience ............................................................................................................................... 0 AbouChonyBekaortLLP—_---------__-------__--------'____-------_o GovernmentExperience ........................ ........................... ................................... .................................................. O PriorAuditing Experience ......................... ...................... .. .............................. --- .... ............................. ................ / PeerReviews and Desk Reviews ........................ .......................... .................................... -- ............................... DedicatedService Team ................................................................................................................................................ 1O ClientReferences. .................................................................. ...................................................................... ......... 14 PriorEngagements with the City ....... ............................ — ................................... .................................. ............... 14 Similar Engagements with Government Entities ........................................................................................................ 15 EngagementScope and Approach ............................................................................................................................... 18 TechnicalApproach .................................................................. ...... .............................. --- ................................. 18 Samplingand Sample Sizes ................................ ............................................................ .................................... 1S AnolytioaPnoundurea.-----'____------... — ................................ ..................................................... 20 PmpoaodSogmon�donof�oEngagome�.-^--------__--------'-._--------_-,� 2U LoveofStaff|ndudodinEaohSogmont—..=__------___----------__--------_r_2o Understanding of Internal Control Structure ................. ..................................... ................................................... 26 Determining Laws and Regulations ............. _................................................................ ............................... ....... 27 Tests of Compliance — Audit Samples ........ _......................... ................................... ........................................ 27 Reviewand Auditing ERP8ofwara. .......................... ................................ -p .......................... .......................... 27 Cherry Bekaert... ~ »°rmv&,�� cbh.mmm ps City of South a Use of the City's Accounting Staff ... ........ .......... ........ ........:. ....... ................... .., . ,.,.,.,; , ,... ..:, .....,., 28 Identification of Anticipated Potential Audit Problems....... ... . ..... ..... ............. ..... ..... ..••. .......a, .......,.29 Communication Philosophy ..... ............................... .......,..,.........,...., —.--,--29 FeeProposal..... .................. ................. ........... ........ ........... —. ......, ..... ...... ®. .,,.,,..:, .. ..,... .....,,,,30 Appendix A. Peer Review Report 32 Appendix B. Price Proposal Sheet... ... ........ .... .34 Appendix C. Client References .............................. ............................... ......... .........36 Appendix D. Certificate of Insurance .............................................................................................. .............................46 Appendix E. Affidavits and Submission Forms . ;:47 OW Cherry Bekaert so Vow quiefe ftwavard cbh.com L I tl LEW *,m% Bbkoert r, A June 5, 2013 Selection Committee City of South Miami Attention: Maria M. Menendez, CIVIC, City Clerk 6130 Sunset Drive South Miami, FL33143 Cherry Bekaert (the Firm) is pleased to submit this proposal to provide auditing services for the City of South Miami (the City) for fiscal years ending September 30, 2013 and 2014, with the option to extend one additional year. The Firm is one of the top providers of government audit services in Florida and is ranked as one of the Top 30 largest CPA firms in the nation. Our Government Services Group provides services to numerous municipalities, counties, utilities and other governmental units throughout the State, with a year round focus on matters relevant to the City. We bring to the City an excellent reputation based on high quality services performed by knowledgeable professionals that are thorough, timely and focused on client needs and expectations. Our audits will be conducted in accordance with (1) auditing standards generally accepted in the United States of America, (2) the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States, and (3) the requirements of OMB Circular A -133, the Florida Single Audit Act, Florida Statutes and Rules of the Auditor General of the State of Florida. We recognize the intricacies of working under all of these standards and have developed an efficient and effective approach to auditing government entities. We understand that timeliness is critical in the performance of an audit and we commit to the City to meet the time requirements as defined in the Request for Proposal. Outlined in this proposal are key factors that distinguish Cherry Bekaert from other providers of government auditing services. Among these factors are the experience level and expertise of our client service team, our knowledge and experience of government accounting and auditing requirements, our firm -size and local focus on government services and our demonstrated commitment to maintaining a high level of service. Please feel free to contact me at 786 - 693 -6300, as authorized representative, should you have any questions regarding this proposal. This proposal is a firm and irrevocable offer that expires 90 calendar days after the submittal date Sincerely, Cherry Bekaert LLP Marc Berenfeld, CPA Partner a ... rm - 'BAKER T1LLY 2525 Ponce de Leon Boulevard, Suite1040, Coral Gables, Florida 33134 1 P 786- 693 -6300 1 cbh.com INTERNATIONAL City of South t:. . General it Independence The Firm is independent of the City as defined by generally accepted auditing standards. The Firm does not have, and has not had for the past five (5) years any other professional relationships involving the City. Furthermore, we currently have no partners, directors, officers, shareholders, employees, agents, or owners who are employees or Commission members of the City. However, in the event that a professional relationship is entered into during the period of this engagement, we will inform the City of this event in writing within five (5) days. License to Practice in Florida The Firm, its partners, and its employees, are appropriately licensed to perform the auditing services required by the City as provided in the applicable laws of the State of Florida and by the laws of other states in which we provide services. The Firm changed its name effective January 1, 2013. The Firm has requested the change with the Board of Accountancy and the documentation will be provided upon request. (DBA Name) Main Address: CHERRY, BEKAERT &HOLLAND LLP 800 N MAGNOLIA AVE SUrrE 1300 ORLANDO Florida 32803 County: ORANGE License Mailing: 00 tL11 *.a% Cherry Bekaer 91.�'.l .. : r FIRM CPA Firms AD0010078 Current r; Firm Qualifications and �r About Cherry Bekaert LL P Established in 1947, the Firm has grown to become one of the nation's largest accounting and consulting firms. With a staff complement of nearly 1,000 people, the Firm distinguishes itself by offering the highest caliber of personal attention, responsiveness and accessibility our clients expect and deserve — combined with the specialized talent and resource depth needed to meet their business and financial objectives while minimizing compliance headaches. Our industry specialists already know your marketplace, so we can help you make the most of emerging opportunities while minimizing compliance headaches. With our down-to- earth style and wealth of practical advice, you will find us an indispensable part of your team. As one of the largest regional CPA firms headquartered in the Southeast, the Firm's resource network stretches across five states: Florida, Georgia, North Carolina, South Carolina and Virginia. Our reach extends nationally and internationally through our alliance with Baker Tilly International, an association of independent accounting and consulting firms. Location of Cherry r rL Staff The Firm has office locations across Florida that, in conjunction with our full practice network, provides services to clients throughout the state. Our Firm has an established local commitment to our clients through providing innovative and proactive solutions for nearly 40 years. The Firm is well - established in the Florida business community, and successfully services clients throughout the state in a variety of industries. Government services represent the most significant portion of our Florida practice. The principal office responsible for the City's audit will be the Coral Gables office, supported by our Fort Lauderdale, Tampa and Orlando offices. Please refer to the Dedicated Service Team section for a complete listing of the professionals that will be assigned to your engagement. Government Experience For the Firm, the coordination and allocation of resources and talents is accomplished through the Government Services Group (GSG). The GSG is responsible for assuring seamless service delivery, quality control and continuing education for government engagements throughout the Firm. The commitment of the Firm to government service is demonstrated by our sustained growth in this practice area as well as the depth of experience of personnel in this group. As a result of this commitment, our personnel have extensive knowledge of the methods and techniques applicable to government auditing, and have applied this knowledge successfully for many clients. Currently, over 150 professionals provide services to government entities. so Cherry Bekaert "° so Ymor quide forward Cbh.Co The Firm is committed to providing auditing and consulting services to governmental organizations. We audit over 160 local governments, authorities and public agencies throughout the Southeastern United States. In addition, the Firm was awarded a contract on the United States General Services Administration Financial and Business Solutions Schedule, which encompasses accounting, auditing and financial services. We have conducted financial and performance audits under these standards for a host of clients. We have a thorough knowledge of methods and techniques applicable to government auditing. Our ability to apply this knowledge is demonstrated by our extensive list of government clients, as well as by our clients' satisfaction with our work. The Firm is the largest firm based in the southeast to provide government auditing services in Florida. We serve counties, cities, municipalities, school boards and airports throughout Florida. Friar Auditing Experrience The Firm provides extensive services to organizations that operate with federal and state funding. We have a long history of working with federal and state organizations, understanding their programs and compliance requirements and successfully addressing audit requirements. Our local services are supported by a firm -wide industry group dedicated to monitoring such requirements and providing related services throughout the year. The majority of our engagements with not - for - profit organizations and government entities include compliance audits under OMB Circular A -133 and applicable state requirements. The Firm is committed to providing auditing and consulting services to governmental organizations. As a result, we have an extensive understanding of issues related to government auditing and accounting requirements and have a thorough knowledge of methods and techniques applicable to government auditing. Our ability to apply this knowledge is demonstrated by our extensive list of government clients, as well as by our clients' satisfaction with our work. r to over 160 government entities 1 of 7focus industries for Cherry Bekoert Government Service partners have an average of 20 years of experience ON Cherry Bekaert "P no 'lour pulde fonvard Citv of South Miami A sample of government entities served, with Florida governments served in bold: City of Augusta, GA ► City of North Port, FL City of Titusville, FL City of Charlottesville, VA ► City of Pinellas Park, FL City of Virginia Beach, VA City of Charlotte, NC 0, City of Poquoson, VA ► City of Winston Salem, NC ► City of Chesapeake, VA ► City of Portsmouth, VA 1, Town of Cary, NC City of Fayetteville, NC City of Raleigh, NC 0 Town of Denton, MID P City of Ft. Myers, FL 0 City of Richmond, VA ► Town of Eatonville, FL J, City of Greensboro, NC 0 City of Sanford, FL Town of Fuquay-Varina, NC City of Hampton, VA City of St. Petersburg, Fi. 0 Village of Islamorada, FL City of Newport News, VA City of$tuart, FL Village of Palmetto Bay, FL "M UNIN '11,EN I a, � , 001 1 = =1111 N!.111,60,11 1, Charlotte County, FL Lee County, FL l Montgomery County, MID Cumberland County, NC 0 Loudoun County, VA ► Prince William County, VA Durham County, NC 0 Martin County, FL ► Randolph County, NC Forsyth County, NC ► Mecklenburg County, NC Stafford County, VA Guilford County, NC 0 Monroe County, FL ► Wake County, NC Hanover County, VA 1 Orange County, FL ► York County, VA 0 Hillsborough County, FL I W1, 111 it ► Atlanta Public Schools, GA ► Lee County, FL ► Sarasota County, FL ► Asheboro, NC ► New Hanover County Schools, NC ► Seminole County, FL 0 Charlottesville, VA ► Newport News, VA 0 Spartanburg County School District #9, SC ► Collier County, FL ► Osceola County, FL ► St. Lucie County, FL 0 Duval County, FL 0 Pasco County, FL 0 Virginia Beach, VA ► Fulton County Schools, GA ► Polk County, FL ► Wake County Board of Education, NC 0 Johnston County Schools, NC 0 Richmond, VA , Mr. , W M M, ► Bell Creek Community Development ► International Drive Master Transit and Piedmont Municipal Power Agency, SC Authority, VA Improvement District ► Piedmont Triad Regional Water ► Capital Region Airport Commission (RIC ► Lee County Port Authority Authority, NC Airport), VA ► Newport News Industrial Development Randolph Electric Membership Central Florida Regional Transit Authority, VA Cooperative, NC Authority (LYNX) 0 North Carolina Eastern Municipal Power 0 Renewable Water Resources, SC ► Central Virginia Waste Management Agency North Carolina Educational Lottery ► Richmond Metropolitan Authority, VA Authority, VA ► North Carolina Finance Agricultural Authority ► Santee Cooper, SC (electric generation, ► Enterprise Florida, Inc. and affiliates ► North Carolina Municipal Power Agency No 1 transmission and distribution) ► Florida Development Finance Corporation ► Orange County Educational Facilities 0 Sarasota Manatee Airport Authority, FL 0 Fort Monroe Authority, VA Authority ► State of Florida Agency for Health Care ► Greater Richmond Convention Center 1 Orange County Health Facilities Authority Administration ► Greenville Water System, SC ► Orange County Library District 0 Tampa Bay Regional Planning Council Henrico Economic Development Authority orlan4o-Orange County Expressway Authority ► Upper Occoquan Service Authority ► Palm Beach Gardens Firefighters' ► Boynton Beach General Employees' ATU Local 1577 Pension Plan Pension Fund Retirement Fund ► Retirement System for the General ► Palm Beach Gardens Police Officers' 0, Boynton Beach General Employees' Employees of the Utility Board of the City Pension Fund Retirement Fund of Key West ► Town of Jupiter Police Officers' 0 ATU Local 1596 Pension Plan ► City of North Port Firefighters' Retirement Fund Pension Fund Po Cherry Bekaert- so Your qukle forward cbh.com City of South Miami Freer Reviews and Desk Reviews The Firm has passed, without exception, 11 consecutive peer reviews conducted under the auspices of the AICPA. Government audits have been part of our work that has been subject to these reviews. A copy of our most recent peer review report is included as Appendix A. The Firm is a member of the AICPA's SEC Practice Section and Private Companies Practice Section (PCPS) of the Division for CPA Firms and practices under the AICPA recognized quality control program. Selected Firm professionals are approved by the AICPA to perform peer review, quality assurance review and consulting review of other CPA firms' quality assurance programs. The Firm is registered with the PCAOB. Firm leaders and partners in charge of industry practice areas maintain vital links to policy making bodies in public accounting. Our personnel current and past committee assignments and industry associations include: ► Accounting Standards Executive Committee ► AICPA Professional Ethics Committee ► AICPA Auditing Standards Board ► AICPA Accounting and Review Services Committee ► The President's Council on Integrity and Efficiency and its Standards Subcommittee ► AICPA Technical Issues Committee, Private Companies Practice Section ► AICPA Tax Division and its Individual Taxation Subcommittee ► AICPA SEC Practice Section Executive Committee ► AICPA Accounting Practice Committee on rt- Dedicated Service Team Engagement Team Qualifications and Experience Perhaps more important than our extensive relevant experience and our customized approach is the quality of your engagement team. The Firm offers the City a seasoned professional management team with extensive experience and specialized knowledge of the Government Industry. The most critical component to a successful transition is the commitment of the engagement team. We are committing some of the Firm's top talent to. As part of that commitment, we will make available our "best and brightest" individuals so they are able to dedicate themselves fully to your business. It is this commitment that will help ensure a smooth and successful transition. Marc Berenfeld, CPA — Client Service Partner Marc will serve as the client service partner with the overall responsibility for the Firm's services to the City. He will work closely with all Firm professionals to coordinate the most effective and efficient service. Marc is a Certified Public Accountant with over 25 years of experience in providing audit and accounting services. He focuses his practice on privately held companies, government entities, and not - for - profit organizations in South Florida with a wide array of services including financial statement audits, reviews and compilations, financial statement preparation and analysis, accounting system oversight, internal control analysis, agreed upon procedures, and independent reviews of external data. Marc also has experience in tax compliance and consulting and litigation support services. Marc is a licensed Certified Public Accountant in the state of Florida. He received his Bachelor of Science in Accounting from the University of Florida. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). An author of several articles, Marc has been a regular speaker for continuing education presentations offered through the FICPA. His community involvement includes numerous board and officer positions with various organizations including the Family Resource Center of South Florida, Coral Gables Community Foundation, Coral Gables Chamber of Commerce, and the Greater Miami Chamber of Commerce. Marc has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Jim will serve as the lead partner for the City's engagement. He will be responsible for the planning and decision making for the engagement. Jim is a licensed Certified Public Accountant in the states of Florida, Wisconsin and Illinois with over 30 years of experience serving the assurance and accounting needs of public sector clients. His services focus on auditing, accounting, and consulting for governmental entities, governmentally funded agencies and not - for - profit organizations. Jim is 100% devoted to the public sector, currently serving as engagement partner or quality review partner for more than forty public sector organizations, in addition to serving numerous other such organizations throughout his career. In addition, Jim leads our Firm's government pension plan audit practice. Ill illivigill lilill I' lip (AICPA), Florida Institute of Certified Public Accountants (FICPA), Florida Government Finance Officers Association (FGFOA), and Government Finance Officers Association (GFOA). Jim has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Ron is a Certified Public Accountant with over 30 years of public accounting experience. Ron is the firm's technical director of government services and has twenty years of experience with Deloitte, where he led Central Florida government services for a decade, authored the firm's national book on public sector accounting and auditing developments and was a firm- designated compliance specialist. Ron's experience includes service to approximately 40 cities and counties and numerous state agencies and special districts, the vast majority of which are located in Florida. As second partner reviewer, Ron will be responsible for review of our reports and working papers prior to issuance and for consultation on relevant technical matters. In addition to his client service responsibilities, Ron is the firm's technical service director for the government industry, responsible for monitoring industry accounting and auditing developments, for coordination of the firm's industry training and for development of technical assistance for industry clients. Ron earned his Bachelor of Arts in Business Administration from Iowa Wesleyan College. He is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), Florida Government Finance Officers Association (FGFOA) and Government Finance Officers Association (GFOA). Ron has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. +. John is a Certified Public Accountant, licensed to practice in the state of Florida, with over twenty three years of public accounting experience providing audit and accounting services for state and local government entities. John is the Director of Cherry Bekaert's Government Services Group and has extensive experience providing audit and accounting services to government organizations throughout Florida, Virginia and North Carolina. He is currently the engagement partner for Hillsborough County, Lee County, Prince William County, Virginia, Sarasota County District School Board, City of Pinellas Park and other notable government organizations. John has authored government industry articles and is a frequent speaker and instructor at industry conferences. He is a member of the AICPA state and local government expert panel and FGFOA technical resource committee. John received his Bachelors of Business Administration in Accounting from Guilford College and his Masters in Business Administration from the University of North Carolina Chapel Hill. He is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA) and the Florida Government Finance Officers Association (FGFOA). Based in our Tampa office, John has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Cherry Bekaert so Your guide ft,mwrd cbh.com " r• * / Carl Plesner, CPA =Audit Manager Carl has approximately 20 years of accounting and auditing experience serving large government and government- funded organizations. Carl has served as audit manager for numerous Florida cities, counties, state agencies and special districts Carl will assist Joe in providing engagement management services and will serve as an additional manager resource with significant government experience and compliance audit experience. Carl received his Bachelor of Science and Masters of Science in Accounting from the Florida State University. He is licensed to practice as a Certified Public Accountant in the state of Florida and is a member of the American Institute of Certified Public Accountants (AICPA). Based in the Orlando office, Carl has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. - . t i . Joe has over nine years of public accounting experience specializing in audit engagements. As manager, Joe will focus on financial reports, key audit areas, supervise staff and ensure regular communication, between the City and engagement team. He has extensive experience dealing with financial statement preparation, local government HUD audits, A -133 compliance audits and audits of employee benefit plans Joe is a licensed Certified Public Accountant in the state of Florida. Joe received his Bachelor of Science in Accounting from the University of Florida. He is a member of the Florida Institute of Certified Public Accountants (FICPA) and serves as the President for the FICPA South Dade Chapter. Joe has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. Carla Ferris, CPA – Audit Senior Carla has two years of public accounting experience focusing on governmental and not-for- profit entities. In addition, she has more than two years' experience in the public sector with Miami -Dade County. She also works on the Village of Palmetto Bay, Loudoun County and Workforce One engagements. Carla will be available as an additional resource for providing on -site audit services for the City. Carla received her Bachelor of Accounting and Bachelor of Business Administration in Finance and Economics from Florida International University. Carla has more than 40 hours each year of relevant continuing education during the last two years, including the continuing education required by Government Auditing Standards. Mark Gumula, CPA, CGMA – Audit Senior Mark has four years of public accounting experience serving numerous cities and counties. In addition, he has more than three years' experience as a Controller in private industry. Mark is also designated as a Chartered Global Management Accountant through the AICPA. Mark will be available as an additional resource for providing on -site audit services for the City. iii Mark received his Bachelor of Business Administration in Finance and Accounting from the University f Central Florida. He is licensed to practice as a Certified Public Accountant in Y p 61illo, the state of Florida and is a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), and the t ood6 on r„'% Cherry Bekaert- No Your guide fo mvard cbh.com —.dA Florida Government Finance Officers Association (FGFOA). Mark has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. .. Adam has five years of experience with Cherry Bekaert and has served numerous government organizations in both an audit and information systems review capacity. Adam is a Certified Information Systems Auditor, and is a member of the Cherry Bekaert Information Technology Audit Group. Adam has provided information technology reviews for virtually all of our government clients in Florida, as well as many located in other states. He is responsible for coordinating and scheduling the firm's information review services throughout the firm and has considerable experience with large, complex information systems environments. Adam received his Bachelor of Science in Accounting from the University of Florida and his Masters in Decisions and Information Sciences from the University of Florida. He is a member of the Information Systems Audit and Control Association and the Florida Government Finance Officers Association (FGFOA). Based in the Orlando office, Adam has more than 40 hours each year of relevant continuing education during the last three years, including the continuing education required by Government Auditing Standards. (',ontiming Professional Education At the Firm, we consider the training of our professionals to be extremely important in order to best meet the evolving needs of our profession and provide the highest quality of service to our clients. We believe that in order to consistently offer our clients the most current information, continuing education of our personnel is a must. It is the policy of the Firm that all professional personnel comply with the continuing professional education requirements of the AICPA, the SEC Practice Section of the AIPPA Division for Firms, the appropriate state boards of accountancy, the U.S. Government Accountability Office, Yellow Book requirements and other regulatory agencies as applicable; that all professional staff maintain an adequate awareness and understanding of current developments in technical literature; and that all professional staff assist in the training and development of staff members under their supervision. In our commitment to training, we require all client service professionals, including CPAs and non -CPAs to complete at least 40 hours of qualifying continuing professional education (CPE) every year and at least 120 hours every three years. In addition, all client service professionals who serve governmental entities are required to complete 80 hours of CPE every 2 years with at least 24 hours in subjects that directly relate to government auditing and /or the government environment. CPE requirements are met through Firm hosted webinars and live seminars throughout the year. Our professionals are also encouraged to use resources such as AICPA, FICPA, GFOA, and FGFOA to fulfill required credit hours. Some of the government specific courses offered by the Firm to our employees include: risk assessment training; preliminary analytics for government audits; single audit auditing; financial audit review including internal controls, financial statement disclosures and general auditing and completion procedures. All of the professionals assigned to the City have meet or exceeded these requirements Staff ContinUity and Rotation partners and managers relative to our overall personnel allows the Firm to utilize significant involvement of our management team in the performance of our services, This allows our clients to be consistently served by knowledgeable and experienced professionals. In the mentoring and development of our staff, we normally experience a progression of staff responsibility during the years of service on the engagement. The result of this progression, as well as an exceptional annual retention rate, has provided a considerable depth of knowledge among our professionals. In the event of departure at any level of professional, the Firm has the ability to replace with another professional with similar knowledge and capability. If at any time we needed to rotate an engagement partner, senior manager or manager, or other supervisory staff due to the individual leaving the firm, or if they were promoted or are assigned to another office, we would consult with the City before any new staff member was added to the engagement, We have included client reference letters in Appendix B. The Firm has not had any prior engagements with the City in the past five years, ON Cherry ekaert "" so You"J"O [01ts rd Oh.com ques rOPOSA 1 City of South Miami Government Entities Client References Similar Cherry 8ekaert' Your guide forward Financial and compliance audit £�i £ £ti{Ifit't�YI iflfS f�ji� �Y }4 2006 to present £ Ron Conrad Ron Conrad 1 tft #........... �{ �£ Dorothy B. Zaharako, CPA`, CGFO' Director Financial Services 121 SW Flagler Avenue t t £ £ Stuart, Florida 34994 772.288.5310 dzaharako @ci.stuart.fl.us Similar Cherry 8ekaert' Your guide forward Financial and compliance audit £�i £ £ti{Ifit't�YI iflfS f�ji� �Y }4 2010 to present Ron Conrad Similar Cherry 8ekaert' Your guide forward Requestfor Proposalfor ! / ! Services City of South Miami ' Financial and compliance audit ��ffl `{ 2009 to Present f tt, Jim Burdick Ott Maria Aguilar { {' Finance Director OR, 86800 Overseas Highway 4t {Y)5 Islamorada, FL 33036 5tt;i{ 305.664.6445 f, maria.aguilar @islamoradafl.us s so Your guide forward cbh.com �t {,i }pp' z�t�' Financial and compliance audit {} kJJ 2t2tl ':t }FF t >}t {fjf�244 �t7 {a {t45J�lj i { #tt� 2012 to present tUY �� t Y'7dCt Ron Conrad �iv2att {.��r,�1��t1,5uiY1l ?� „t11111(i6tft��trrr,�#� s so Your guide forward cbh.com Request for Propo for External Auditing City of South Miami 2011 to present Marc Berenfeld Desmond Chin, Finance Director 9705 East Hibiscus Street Palmetto Bay, FL 33157 (305) 259.1234 dchin @palmettobay -fl.gov C04 Cherry BekaertLO 0110 YNIrguide forward Oh.com A4 "A Bridgette Clements Finance Director ff��(Ifll ¥I�ftyfrf 555 South Washington Avenue Titusville, FL 32796 321.383.5815 bridgette .cements @titusville.com 2011 to present Marc Berenfeld Desmond Chin, Finance Director 9705 East Hibiscus Street Palmetto Bay, FL 33157 (305) 259.1234 dchin @palmettobay -fl.gov C04 Cherry BekaertLO 0110 YNIrguide forward Oh.com A4 "A Technical Approach The Governmental Accounting Standards Board, in its Concept Statement #1, identified three objectives to governmental financial reporting: accountability, evaluation and planning. However, due to the unique stewardship responsibilities associated with the power to tax citizens, the document points out that "Accountability is the cornerstone of all financial reporting in government." As our discussion below explains in further detail, the focus on accountability influences the manner in which we treat materiality, and in the way we evaluate risk on a governmental audit engagement. We also realize that it takes a collaborative effort between the auditor and the City to achieve a system of procedures and controls that assures accountability of public funds while maximizing the use of available City resources. We have a major emphasis on audit planning, which includes meetings and discussions with key designated personnel of the City. New reporting requirements, matters related to operational developments, scheduling, personnel assignments, expectations and areas for improvement are all subject matters included in planning process communication. .. .. .. As noted above, proper planning is the cornerstone to any successful venture. Our work plan will be developed with appropriate management personnel of the City following contract award. During our planning meeting your Cherry Bekaert engagement team will discuss with you the stated deadlines and mutually agree on a work timeline with the key end dates as the driving force. The work plan will detail out the timing, nature and extent of the requirements of the audit, including but not limited to, implementation of new accounting pronouncements and auditing standards, changes in internal control systems and operations and programs and financial and other management information systems documentation. Risk Assessment We believe that our experience with local governments is invaluable when it comes to risk assessment. The vastly different types of services and the tendency for local governments to be more decentralized require a different approach than would be taken with a traditional business. Also, our concept of "materiality" is different. For example, certain collection points may not be material to the financial statements. However, because of the nature of the service, we may assign it a high audit risk. As a result we may visit that collection point to document and test those controls as needed. The Firm's knowledge and experience serving cities and municipalities, in general, will enable us to provide highly efficient and effective audits, minimizing disruption. We will provide local and firm -wide commitment, with high priority always provided to serving the City. In addition, we will provide high level of partner and manager interaction to ensure ON LLP SO Your guide ftnward cbh.com that issues are promptly identified and resolved. We understand the importance of providing a product that is timely and cost - effective, as well as of a high quality. The Firm recognizes the demanding environment in which the City operates; therefore, our goal is to provide a smooth and painless transition that begins with a detailed planning of the process and execution by the right people with the right experience. We are committed to assign a senior -level engagement team with the skills necessary to execute the transition. Our management team's initial time investment to fully understand your operations will enhance our ability to serve you effectively on a long -term basis and will allow us to minimize the burden on you. A planning meeting will be held to discuss your requirements, expectations, assistance and other key aspects of the engagement. Upon completion of that meeting a schedule of documents to be provided, with dates needed, will be generated. Beginning and ending dates for fieldwork will be established along with benchmark dates for meeting with you to discuss engagement progress. Our experience with other cities will facilitate an approach that efficiently assesses risk and applies the appropriate procedures to the critical areas. We will assign professionals who know the unique aspects of cities and who are prepared to work efficiently to complete the engagement on a timely basis. We are confident we can work with the City's staff to meet the reporting deadlines. The Firm will develop with the City a plan to perform the audit in a painless, yet effective manner. We expect the format and types of information you have been providing to your current auditors are similar to our requests and will not need to be significantly revised. We will absorb the initial cost associated with changing auditors. We will not bill you for the professional fees we incur related to the transition to Cherry Bekaert, including the client acceptance process, review of predecessor auditor working papers, and initial engagement management visits for the purpose of establishing a better understanding of your business and coordinating the delivery of our services. Sampling and Sample Sizes Sampling will be used in all aspects of the testing phase, utilizing tailored audit programs. We will conduct tests to ascertain that the significant controls within the system are functioning as described to us. Transactions will be selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures. Additional tests will be designed to provide reasonable assurance as to the validity of the information produced by the accounting system. The firm has developed sample size guidelines in order to form an opinion on the financial statements under auditing standards generally accepted in the United States of America and Government Auditing Standards. The objective of the guidelines is to improve the quality of sampling by: Relating sample sizes more directly with factors that influence sample size Reducing unexplainable sample size variability Request Prop!' Proposo or Externo X ! iting Services City 1'. Miami The extent to which we apply detailed audit procedures and sampling is based on materiality, our evaluation of audit risks and internal accounting control, and the characteristics and quantity of items comprising the account balances or class of transactions. Certain compliance matters, such as bond debt coverage requirements, are not subject to representative sampling procedures. In such instances, we will recalculate compliance requirements or perform other applicable procedures. Analytical Procedures In addition to testing supporting documents and details of the accounting records, we will perform an overall evaluation of account balances and their interrelationship with each other. We design this analytical review to identify unexpected fluctuations in accounts, the absence of expected fluctuations and other items that appear unusual in light of expected results, past performances, normal relationships and other factors. This provides a business operation approach to auditing. Specifically, we perform analytical procedures: ► To assist in planning the nature, timing and extent of our auditing procedures. ► As a substantive test to obtain evidential matter about particular assertions. ► As an overall review of financial statements in the final review stage of the audit. Our analytical procedures, which include comparisons of recorded amounts or ratios to expectations, involve developing expectations based on plausible relationships (budget, prior year amounts recorded, etc.). These procedures are included in the planning, substantive testing and report review phases of our audit. Examples of our analytical procedures include: ► Comparisons of interim financial balances to budget and prior year data to assist in planning. Comparison of year -end asset and liability amounts to expectations based on related data. Comparison of year -end operating balances to prior year and budgeted data, and updating analytical results from our interim planning. ► Comparison of budgeted and prior year data at the financial statement level. ► Analytical review at the financial statement level. Proposed Segmentation of the Engagement Our approach will focus on addressing accounting and auditing issues early and assisting the City as necessary to provide a smooth audit at year -end. In addition to planning communications previously described, we will communicate results of our interim procedures and reassess our audit plan to ensure issues have been addressed timely, staffing is appropriate, and our fieldwork is performed in a high quality manner. We will begin our audit with an initial planning meeting to discuss issues, scheduling, expectations and other relevant issues. We will then formalize a plan that corresponds to the high end of expectations and appropriately addresses areas of audit and business risk. Communication aspects regarding audit progress and accounting and auditing issues will be incorporated in this plan, along with a list of schedules to be prepared during each fiscal year subject to audit. Our audit approach will be divided into four segments: ® Segment I: Orientation and planning (Detailed Audit Plan)��r, 1 Segment ll: Risk assessment procedures (Interim Work) 1 Segment III: Year -end audit procedures (Fieldwork) on Cherry rt "a' �W Requestfor Proposalfor External • Servic City of South Miarrit 1 Segment IV'. Reporting (Draft and Final Reports) The following graphic illustrates how our inherent risk assessment combines with our internal control documentation and testing to generate our Risk Assessment Synthesis, which provides our detailed guidance for customizing our further audit procedures based on our risk assessments. ON Cherry exert "" so Your quide forward cbh.com 0 The following chart shows the key procedures applied during each of the defined segments of the financial statement audit engagement: s 'IM,£ ► Meet with the appropriate City personnel to confirm the timing of our £3£ work and review the preparation of schedules so that disruption ofday- b }ir +.� £'�� Irrrrs�rstyitrrl to -day operations can be minimized �l�s �£�£��'�� ► Visit predecessor auditors and review audit files �£ �, {r�i�xit�{1� ► Discuss the detailed plan for interim procedures with key representatives identified in the entrance conference �`� ,�Sti��£i ► Obtain an an understandin g of the City's accounting p olicies and �t :procedures, including the financial and other management information systems utilized by the City NIX tttttt��k£�� "ij�Ghtltt£� "�'` ► Document understanding of the control environment, accounting systems, and control procedures, and assess of the risk of fraud related to financial reporting and the misappropriation of assets ��rt£ �£i,�n<t, �� ► Review the City's current year's budget, the organization chart, u t£A investment and other fiscal policies and procedures, leases, debt NI documents and covenants, etc. r�,a £;rtsfr{ %604 Cherry Bekaert... A City of South Mal ��trrrF {t� {sr��k�3r c� } }3�zCCa,..,s txif»aei,��r ul{Zi . :—a —.—J < -LL-- material misstatement and unusual or unexpected account balances {7 tl ttf i�t;3 ii{ 1£? i f %3S #Sf) ,dirt 4a4r {�a tY�fitil sit�s�stj £tii #�� !. U }st}sv!i{z t 1t is {tttt {tr, � {1£{i�r7�rlt �tri� tSla {��£r�ttz ► Obtain an understanding of internal controls which will include iri tthi� it 4y {4f{ is #izt E i{s{ } k �rrii r ril +;. tlt , +{ l i s1t fi inquiry, observation and inspection, including tracing transactions through the informations stems (i.e. walkthrou hs a iititi}��}�t)� tssrr�ttt £ #i t #if l; i�£y��aq�jitit)rt�`yidl '�lt£tits�l I I t��is tii t{t {t diyS�`${t {s�f�st }Sii {tti ► Discussion among engagement team members about the l;t,',�i�lItrjtrt'r<r��£ilh #; susceptibility of the financial statements to material misstatements, areas of significant audit risk , areas susceptible to management �i }d s71i£4� iz f! r4ttfi s rtttSirtr £' {st�iirS t { #£i�itrllri t# r{ `1r�1£t� override of controls, ,important control systems, application of iisrt2s s of ir)iii > generally accepted accounting principles, materiality at the financial i;j £s Litt! t }3 si (iis nt f }s�}z statement level and how materiality will be used to determine the k nature timing and extent of testing t'f 'i't £` �� ► Perform interim Audit Procedures, including:. • Test internal controls as deemed cost effective by examining i detailed transactions, using audit sampling techniques and substantive testing • Obtain listing of cash and investments for confirmation purposes i 4 • Conduct analytical review of interim balances 1 t; iii t ii t t 1 Prepare year -end audit programs, which reflect interim findings i # r ` • Vouch property additions, analyzing changes for appropriate i i f�lstis �: 7 rjt 5f i t +� #� i }i suss iitf s }t sly ?sStif iii ilt�tts�rt ii fsi t {stl£� accounting and test depreciation' r't r£i£F£ti1 t >£rsl t� �trt4si {tt {4F r t`�rir {:, 4iii ;tr „{ £t'<t ti�i�i #� �r�f {ir�r��},�l„it }� #ti }�:,�� • Review the financial '. statements, related notes and t 7 )t t iit� r,:b 7t r supplementary information, comparing to audited amounts on a Cherry Bekaert” 00 'four guide forward cbh.com ,e" City of South Miami f ► Year End Audit Procedures include: {,}} Meet with appropriate personnel to discuss status of audit and preliminary findings Confirm cash, investments and bonds payable s Review cut -off receivable balances and test amounts recorded z„ Review calculations for doubtful accounts, prepayments and accruals Test bond covenant compliance • Test accounts payable cut -off through analysis of disbursements Complete additional audit procedures as required for Federal and . State Single Audits Et�er, • Detailed review of workpapers by the manager and engagement r: partner l _ Planning for this segment includes: 4` Obtain excerpts of pertinent sources to determine the laws and {, regulations that will be subiect to testing •' Develop detailed audit programs to test compliance with laws and ,<<Fz f" < regulations r Prepare detailed audit programs based" upon the evaluation of internal controls i No Yourguidefaniewd / Reporting procedures consist of: Exit conference with appropriate City personnel to review proposed adjustments, draft of audit report, compliance and internal control reports, management letter and any other pertinent matters Preparation of a draft of the audit report, "compliance and internal control reports, management letter, including review by a partner with extensive experience in governmental and compliance audits who has not been associated with performance of the audit (second review partner) Completion of audit report, compliance and internal control reports Final review of the State of Florida Annual Local Government Financial Report' required under F.S. 218.32 for submission to the Department of Financial Services Meet with appropriate' City officials to discuss the final audited financial statements and management letter ! Reports to be issued for the City: Independent Auditor's Report on the fair presentation of the financial statements in accordance with generally accepted accounting principals' Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditor's Report on Compliance With Requirements Applicable to Each Major Federal Awards Program and State Financial Assistance Project and Internal Control Over Compliance In Accordance With OMB A -133 and Rules of the Auditor General Independent Auditor's Management Letter A schedule of findings and questioned costs In relation to report on schedule of expenditures of federal awards and state financial assistance projects as 'required by OMB A -133 d�k.i 5hixk{ti1 e161'r4k{t,�"5"m, 0.8£fflxaHi b.4i�N!S"�'ilbT mt3'l,�NtY. iV V3S3R.4M PS#`i'tS£�3.G 3:J.YL &PT :, k"tu'.3 L3 r 3". �{4'. 3a e In our audit process, we invest a significant amount of time planning the engagement. In the planning segment of the engagement, we will meet with certain key employees of the City to develop mutual expectations as relating to timelines and any assistance you may provide us in the audit, During this process we will also identify the significant audit areas and account balances to test, Identification of these areas is typically performed through a preliminary analytical review. The analytical review is where we detect unusual trends in account fluctuations and where we develop expectations about the relationships in the account balances. During the preliminary segment, we will review the internal control environment over the financial processes of the City. The internal control review will be conducted from an information technology perspective, but will also include manual controls over the transactional flow in the account balances. The intention of the control review is to rely on controls from a compliance perspective and to gain an understanding of the processes and controls related to the City. As appropriate, during this control review we may test certain controls that we will rely on in performing the audit. By focusing on the planning segment of the engagement, as well as reviewing and testing controls over the financial processes of the City, we believe we will have a strong understanding of the significant areas and processes of the City in order to perform an efficient and effective audit. Internal Control Philosophy Adequate assessment of the City's internal control is a key component of the audit. Our audit procedures are tailored to address specific risks for each individual client. We obtain an understanding of an entity wide control environment during audit planning to provide us an understanding of "what can go wrong," and use that understanding as a basis in formulating our client service plan and our audit procedures, We use a variety of methods in obtaining our understanding of internal controls. Typically, these include interviewing entity personnel, observing processes and controls, walking through transactions from initiation to recording, and discussing controls and risks of fraud with various City personnel- We also utilize our information systems audit professionals in assessing controls and risks over information systems processing. We will communicate with management any weaknesses we may find in the internal controls or opportunities for strengthening controls or making processes more efficient. on Cherry Bekaert No cbh.com X X X X X X. X X X X X In our audit process, we invest a significant amount of time planning the engagement. In the planning segment of the engagement, we will meet with certain key employees of the City to develop mutual expectations as relating to timelines and any assistance you may provide us in the audit, During this process we will also identify the significant audit areas and account balances to test, Identification of these areas is typically performed through a preliminary analytical review. The analytical review is where we detect unusual trends in account fluctuations and where we develop expectations about the relationships in the account balances. During the preliminary segment, we will review the internal control environment over the financial processes of the City. The internal control review will be conducted from an information technology perspective, but will also include manual controls over the transactional flow in the account balances. The intention of the control review is to rely on controls from a compliance perspective and to gain an understanding of the processes and controls related to the City. As appropriate, during this control review we may test certain controls that we will rely on in performing the audit. By focusing on the planning segment of the engagement, as well as reviewing and testing controls over the financial processes of the City, we believe we will have a strong understanding of the significant areas and processes of the City in order to perform an efficient and effective audit. Internal Control Philosophy Adequate assessment of the City's internal control is a key component of the audit. Our audit procedures are tailored to address specific risks for each individual client. We obtain an understanding of an entity wide control environment during audit planning to provide us an understanding of "what can go wrong," and use that understanding as a basis in formulating our client service plan and our audit procedures, We use a variety of methods in obtaining our understanding of internal controls. Typically, these include interviewing entity personnel, observing processes and controls, walking through transactions from initiation to recording, and discussing controls and risks of fraud with various City personnel- We also utilize our information systems audit professionals in assessing controls and risks over information systems processing. We will communicate with management any weaknesses we may find in the internal controls or opportunities for strengthening controls or making processes more efficient. on Cherry Bekaert No cbh.com equestlor , f1 Toposallor Miami City of South Determining Emus and Regulations We are quite familiar with compliance requirements applicable to the City. We have passed all federal and state reviews, peer reviews and intra -firm reviews without exception or comment. Our compliance audit procedures will be designed to identify and test those transactions and activities that are likely to have a financial impact on the City's financial statements and to determine whether they were carried out in accordance with the provisions of laws, rules and contracts. Our reports will note instances of noncompliance that could have a material effect on the City's financial statements. The nature and extent of our compliance tests are derived from the following: ► Results of our analysis of internal control over compliance matters ► Review of investment and other pertinent policies related to financial matters 1 Review of bond documents ► Florida Statutes ► AICPA Statements on Auditing Standards ® Other applicable professional standards and guidance Tests of Compliance — Audit Samples Our sample sizes will consider audit risk through reliability and precision factors. SAS No. 111 prescribes the criteria for developing sample sizes, which we have utilized based on carrying degrees of reliance and confidence in internal control structure. Because our sample sizes are affected by many variables, as prescribed by SAS No. 111, a statement about sample sizes cannot be made in absolute terms. However, with regard to sample selection, we generally will utilize statistically generated, representative sampling for internal control and compliance tests. Samples will also be used in conjunction with other tests of compliance (e.g. Florida Statutes, Ordinances, etc.). Our audit of the City will feature the combined use of data analysis software, wireless technology and engagement management software. As such, our documentation is paperless, with procedures documented in an automated environment and files shared through wireless technology among engagement team members. Work Paper Management. Our work papers are managed using CCH Engagement, a software package that allows us to prepare, review, transfer and manage our work in a paperless environment. Wireless Technology. On site, our computers are linked using encrypted wireless technology, which greatly facilitates our ability to efficiently manage our engagements. In automating our approach to the City's audit, we will be careful not to duplicate the City's software capabilities. We will take a long -term view toward the City's audit, investing considerable time and effort to automate in order to enhance long -term efficiency. We believe that these perspectives will enhance both the quality and efficiency of the City's audit. Review and Auditing EFL Software Firm - designated IT Audit Group (ITAG) consultants will perform the review of the City's information systems environment. Our ITAG group has experience auditing all major ERP packages. As such, we use tailored IT Audit programs based on your specific environment and the inner workings of specific software packages. The City will have the assurance of on Cherry Bekaert No k'ourg idefrrrward cbh.com • r direct review by a senior level individual with significant experience directly related to information systems. ITAG will work with the City to assess the effect of systems processing on the Departments business and will assess the reliability of systems processing. They will focus on providing constructive service comments intended to improve the quality of information and system controls. The results of this assessment will be integrated into our audit approach to improve audit efficiency and to further define the way in which we address identified risk factors. Examples of computer controls that will be reviewed for each system in scope include the following: Access Control - The first and foremost responsibility of the City's Information Technology Department is to assure that logical and physical access to the City's information, network and computing facilities is based upon the City's needs as defined by Management's policy statements. Our audit program is designed to ensure that policies and processes are in place to fulfill this responsibility using best practice methods and addressing the unique needs of the City in terms of local, remote and physical access. Network Security - In order for the City to fulfill its responsibilities, it must maintain a secure electronic network, which facilitates communication across all of its facilities and with other governmental and corporate entities. Our audit program is designed to ensure that sufficient controls are in place to protect that network from internal and external attacks and abuse. ® Change M ariagerneutlProblem Tracl<ing - The management of change in a modern technology environment is essential to assuring efficient, orderly and secure processing of information. Our audit includes a review of change management and problem tracking aspects of the IT organization and evaluates them against current best practices and the specific needs of the City. 1 B ackrrP and Recovery - In order to assure continuity of operation, the City must maintain best practice processes that provide continuously available backup media. These processes must address short-term and long -term recovery operations whether applicable to incidental missing information or long -term processing outages. Our audit includes a review of these processes and recommends improvements where appropriate. Information Wc>d lrrw - Accuracy of financial reporting for the City is dependent upon definition and management of effective electronic and manual controls at key junctures in the network's operation. This control process must extend from the capturing of all supporting information to the posting of subsequent journal entries. Our audit program will define the electronic and manual workflow associated with the City's revenue stream and evaluate the associated key controls for effectiveness. Use of the City's Accounting Staff We realize the City's accounting staffs time should be utilized in an efficient manner. We have planned our audit approach to keep our requests organized and limited. Therefore, assistance from the City's staff will enable us to perform the audit in an effective and efficient manner. Our fees have been determined based upon the savings associated with the following assistance provided by the City's accounting staff: Appropriate personnel being available for questions during all phases of fieldwork as well as for "interviews" during the initial planning phase regarding the City's significant accounting systems, computer applications, and overall control environment; Copies provided, in electronic format, of the necessary audit schedules at the year- end; on I Cherry e er "' no Your quide forward cbh.corn L*=Amw L, / Copies provided of all legal documents and major contracts (e.g. bylaws, debt agreements, and leases); / Source documents provided (e.g., invoices, remittance advices, canceled checks, bills, etc.) as may be required in performing substantive audit procedures; Preparation of investment, cash, and legal confirmations; ► Preparation of draft financial statements for conversion to a format suitable to the City; and / A letter of representation provided and signed by management at the completion of the audit. Identification f Anticipated Potential Audit Problems The City's proposed engagement partner, Jim Burdick, will be responsible for making decisions about audit - related issues, including industry- specific reporting issues. He will consider the counsel of other members of the engagement team in making such decisions (when appropriate). In addition, consultation with Ray Quintin, the Firm's Director of Accounting and Auditing, is required for certain technical issues, and a second partner - level concurring review is required prior to release of the reports. Because close communication between the engagement partner and the Director of Accounting and Auditing is maintained throughout the course of the engagement, technical issues will be resolved promptly. For the City, the Firm's technical director for government services, Ron Conrad, will serve as the quality review partner. With respect to disagreements among engagement personnel, we have a well - defined process for resolution and documentation contained in our internal Accounting and Auditing Policy Manual. With regard to technical disagreements with our clients, the ultimate resolution rests with the engagement partner after consultation with the Director of Accounting and Auditing. We would expect that any such differences would be identified early in the engagement and resolved well before the reporting phase of the engagement. Any information about your satisfaction with our services can be brought directly to Marc Berenfeld. We will work with you to ensure that you are thoroughly satisfied with the service you receive. Communication Phil phy Accountants are often known for being focused on the past - we focus on delivering ideas and solutions to you that you can carry into the future. At the Firm, we emphasize the value of communication with our clients. Open and regular communication is a part of our Firm's culture and an integral part of our service philosophy. We would meet quarterly with the City's management, or as otherwise requested, to: ► Review operations to generate ideas, discuss opportunities and seamlessly deliver service Determine accounting, reporting and other strategies for operations and special transactions Communicate regarding changes, developments and opportunities Discuss newly issued accounting pronouncements and implementation issues M � i We understand and appreciate the City's desire for professional service providers who are not only highly qualified, but who are also cost - conscious and cost - effective about the work they perform. We are mindful that cost is always a consideration in selecting a professional services firm. Accordingly, we have structured our fee based on our strong desire to develop a mutually rewarding, long -term relationship with the City. Marc Berenfeld is authorized to represent the Firm and submit our bid to provide audit services to the City. Our fees are based on our experience and knowledge of the City's operations and our best estimate of the tasks and hours to be incurred by individuals assigned to the engagement. As part of our long -term commitment to the City, we will not bill you for the professional fees we incur related to the transition to Cherry Bekaert, including the client acceptance process, review of predecessor auditor working papers, and initial engagement management visits to your locations for the purpose of establishing a better understanding of your business and coordinating the delivery of our services. All routine communications throughout the year are included in our fee. Should we encounter a situation that we believe will cause us to extend the scope of our audit procedures, we will discuss the issue with you at that time and mutually agree upon any additional fees to be incurred prior to performing the work. Comprehensive Annual Financial Report $45,000 $47,000 $49,000 Single Audit (Per Audit) $4,500 $4,500 $4,500 General Employee & Police Pension $12,000 $12,000 $12,000 Separate Report & Presentation Florida 185 Share Plan Pension Separate $9,000 $9,000 $9,000 Report & Presentation Community Redevelopment Agency $8,000 $8,000 $8,000 Separate Report & Presentation Is= PV V-' Requestfor Proposalfor External Auditing Services City of South Miami ;:04 Cherry Bekaert... so Your guide forward cbh.com NINON 'Ad, I System Review Report To the Partners of Cherry, Bekaert & Holland L.L.P. and the National Peer Review Committee 7-7*Cherry Bekaert'- 0 Your quidL fonvakd cbh.com New York j New Jersey Pennsylvania : Cayman Islands Ei—Amm is on. member ol PKF lalernWiuwl Limiled i 'leg ElsnerArnpe, LLP ISNERAMPER 2015 Lincoln Highway P.O: Bo. 988 Edison. NJ 08818 T 732 287.1000 F 732,287.3200 —we?s—a.Pe1c.m System Review Report To the Partners of Cherry, Bekaert & Holland L.L.P. and the National Peer Review Committee 7-7*Cherry Bekaert'- 0 Your quidL fonvakd cbh.com New York j New Jersey Pennsylvania : Cayman Islands Ei—Amm is on. member ol PKF lalernWiuwl Limiled i 'leg IF" ATT "XT5F1M7&"1'-rF7=Fr City of South Miami too AICPA Peer Review Program Administered by the National Peer Review Committee 10=9 Amerkm Instithile of Certified Public Accountarits 220 Leo Farm Road, Durham. K 27707 - (M) 4024500 fax (919) 4024505 - �.alcpa.org ISO Cwthw IN I ILI Cherry Bekaert so Your guide forward cbh.com all OFF" ATq-u-e-s-qor o r E7 re M TI -7 City of South Miami Appendix B. Price Proposal Sheet on 68% Cherry Bekaert"' so Vow phk jemww a cbh.com 'Ad, "all," 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 FY 2013_ FY 2014 FY 2015 $45,000 $47,000 $49,000 $4,500 $12,000 $4,500 $12,000 $9,000 $9,000 $8,000 $8,000 Company Name: Che r Bek art L_LP Date: June 4 2013 $4,500 $12,000 $9,000 $8,000 City of South Miami Page 23 2013 External Audit RFP #.r,t ,�. City of South M' Appendix C. Client References Cherry . Your guide forward cbh.col 0 City of Stuart Shia 121 SW Flagler Avenue 0 Stuart 9 Florida 34994 Telephone (772) 288-5310 Fax (772) 288-5323 Financial Services Department Dorothy Zaharako, Financial Services Director dzaharako@ci. stuart. .us TO WHOM IT MAY CONCERN: The City of Stuart has engaged Cherry Bekaert & Holland as our independent auditors since the fiscal year 2006 audit. CBH employees are always very professional and work collaboratively with our staff to utilize the most of our in -house resources. They have made themselves familiar with our technology, our systems, and our vernacular which has created a smoothness and virtually "stress- free" audit process. This mutual respect has allowed our employees to be the most cooperative they can be and to contribute the most to the overall audit process. These practices have developed into a tighter working relationship with our auditors. They are always accessible and immediate in their responses to questions and needs. We feel our annual audits have reached a level of excellence not previously achieved with other firms. We are confident our financial statements are the best representation of our performance here as government finance officers. Having CBH as our auditors, has made us better finance officers through their continued advice and education as to new standards and practices, fostering the rise of our own staff to the meet the challenge of CBH's goals for excellence. We highly recommend the firm, cherry Bekaert and Holland to any organization looking to retain professional and highly qualified auditors, accountants, consultants. Very truly yours, Dorothy B. Zaharako, CPA, CGFO Director Financial Services May 21, 2012 To Whom It May Concern: The City of North Port, Florida entered into a contract with Cherry, Bekaert & Holland, LLP to be the independent auditors for a three year audit period starting with fiscal year 2010. Since that time, I have had the opportunity to work with their staff to complete the first two years' audits of our financial statements. The team assigned to the City of North Port has been a pleasure to work with and very understanding of some of the challenges that we have faced due to turnover and reduced staff. The firm has excellent resources and we have utilized their assistance in researching some issues that we have been encountered over the last couple of years. The firm has also been a resource for information during our implementation of GASB Statement No. 54. The City has been pleased with the results of the auditing services we have received from Cherry, Bekaert & Holland, LLP and would recommend the firm for your organization. Finance Department: 941.429.7107, 4970 City Hall Boulevard, North Port, FL 34286 Hillsborough County, Florida Is a general-purpose government with annual revenues in excelm of $1.7 billion. During fiscal year 2010, Hillsborough County selected Cherry, Bekaert & Hollan L.L.P. (CB&H) to be the County's independent auditors for a six-year audit contract. The annu Constitution] r�= � Sincerely, Z �� Ajay B. Gajjar, CPA, CMA, CFM, CTP, CIA, CGFO Assistant Finance Director, Hillsborough County Clerk of Circuit Court (813)307-7026, gajjar@hiliscierk.com 601 East Kennedy Boulevard - P.O. Box I I 10 Tampa, Florida 33601 -1110 ® Telephone 813 276,8 100 An Affirmal" Arlon - Equal OppoOunity Emplayer 4 ,> BARBARA T. SC ®11 Clerk of the Circuit Court and County Comptroller 350 E. Marion Ave. P. O. Box 511687 Punta Gorda, FL 33951 (941) 505 -4716 September 16, 2009 -_ external Year 2005, performing the annual finanical audit Board of County Commissioners as well as the Consolidated Annual Financial Report. During capacity time I have had the pleasure of working with them in my of Director. assigned The tdams, to CbOrlotte County have been extremely knowledgeable, posess ...► communication. step to ensure that we areAll accomplishing our responsive very . questions, completion The firm ensures that enough team Members are assigned to meet timely .., deadlines sincerely needs of the client throughout the audit process. I would . engaged organization's audit firm. Yours truly, IWM�� Ann Marie Larrivee Charlotte County Finance Director Ann.larrivee@co.charlotte.fl.us Clerk of the Circuit Court * Clerk of Board of County Commissioners * County Comptroller * Auditor and Recorder www.Co.Charlotte. FI.US BILL VOGEL, Ed,D, RASIIMIV-ANT 1. KILATRI J)jn•4*Pr offiodgeling I "a Ow 11 " h 4t, www,scps.k12.fl.us The School Board of Seminole County, Florida has selected the accounting firm • Cherry, Bekaert & Holland as our independent auditors for school Internal Accounts in 2004. The firm was again selected in 2009 for another five year term. I would highly recommend the audng, accounting and consulting firm of Cherry. Bekaert & Holland • any organization. Board Members CHAIRMAN HAZEL SELLERS DISTRICT FRANK O'REILLY DISTRICT I LORI CUNNINGHAM DISTRICT 2 DICK MULLENAX DISTRICT 4 KAY FIELDS DISTRICT 5 DEBRA WRIGHT DISTRICT 6 TIM HARRIS DISTRICT 7 C. WESLEY BRIDGES 11 School Board Attomey Administration SHERRIE B. NICKELL, Ed.D. Superintendent SCHOOLBOARDOW rOLK COUNTY P.O. BOX 391 1915 SOUTH FLORAL AVENUE BARTOW, FLORIDA 33831 BARTOW, FLORIDA 33830 (863) 534-0500 aa SUNCOM 515-1321 • FAX (863) 534-0705 May 1, 2012 To Whom It May Concern: The School Board of Polk County has engaged Cherry, Bekaert & Holland, L.L.P. (CBH) as its independent auditors since fiscal year 2010. I would highly recommend the firin of Cherry, Bekaert & Holland, L.L.P. to any organization seeking professional and highly qualified auditors, accountants, and consultants. Sincerely, Polk County Schools An equal opportunity Institution for education and employment Mark A. Grey Aniautat Superirdandent BusiRea Scrvices 1913 South Floral Avewe B., FL 33830 (963) 534-0542 Pennie L. Zuercher (FAM 1163- 519 - 9115.. Director, Financial Reporting Polk County Schools An equal opportunity Institution for education and employment orict Svit►oi OFFICE OF THE EXECUTIVE DIRECTOR FINANCIAL SERVICES 5775 Osceola Trail Naples, Florida 34109-0919 (239) 377-0036 Collier C 0, ou '6' (239) 377-0071 FAX March 15, 2010 To Whom It May Concern: The District School Board of Collier County, Florida has engaged Cherry, Bekaert & Holland (CBH) as our independent auditors since the fiscal year 1999. CBH management and employees have always conducted themselves in a professional manner and have work collaboratively with the District throughout its audit process. Cherry, Bekaert & Holland has an excellent working knowledge of school systems and is able to communicate with our staff effectively and efficiently. The firm has always been available to answer questions and provide additional guidance when necessary. Their expertise and guidance on accounting standards has enabled the District to improve its financial presentation over the years. The CBH audit teams assigned to our school district have always worked cooperatively with our staff, recognized current workload requirements and worked through the audit engagement in very professional manner. The firm has always completed the annual independent audit in a timely and expeditiously fashion. I would highly recommend the firm Cherry, Bekaert and Holland to any organization seeking professional and highly qualified auditors, accountants or consultants. Sincere y, RoAbertC. Si)ence Executive Director of Financial Services RCS:cll LYNX rr It is my pleasure to recommend the fine of Cherry Baekcrt and Holland, L.I-C. and Mr. Roe, Conrad to serve as independent auditors for your organization. 1 have known Ron for the past four years and have dealt with the firm for that same period of time as they currently serve as auditors for the Central Florida Regional "Transportation Authority. The firm also serves as auditors for our Union Pension Plan. addition, In does ail outstanding job of presenting the report to our elected Board of Commissioners Comprehensive Government which is submitted to the Officers Ot to receive the Reporting. Certificate of Excellence in Financial - been _ - for the past thir-teen (13) Consecutive years. served Having Officer public for the past 26 ),cars, I arn very familiar with the auditing _ Without the • i mert K Holland is one or • ` • • the pleasure of • rking -vvith and would highly recommend thern to perform • of public agencies. If I can answer any questions or be of any further assistance, please feel free to contact me at 407.254.6047. W,11 MORM BOARD oj- DIRUX-FORS BARBARA Asm.un, JONES November 9, 2009 1 M 0 ", CILFNIFN CA FVAI To Whom It May Concern: The Orange County Housing Finance Authority has been very pleased with the auditing services v%e have received from Cherry, Bekaert & Holland, L.L.P. and does not hesitate to highly recon-unend then to be engaged as your organization's independent audit firm If I can be of further assistance, feel free to contact me at (407) 894-0014. Very truly yours, lk "R)Iisecry Arjoorisingh Deputy Executive Director/CFO 221 1 111, jifflm-iII Sfrcu 1 (Mandn, ',25R(175 0 ()0-wc% 4'i7 804 J01-1 0 �°rriN M -------------------- 'Al �quesl 1 11 --y City of South Miami Appendix D. Certificate of Insurance L E M M E N Requestfor Proposalfor External Auditing Services City of South Miami Appendix E. Affidavits and e e Submission Forms ,Rik Cherry Bekaert'� 10 Yaw guide forward cbh.com Pursuant to the provisions of Paragraph (2) (a) of Section 287.133, Florida State Statutes "A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded to perform work as a Contractor, supplier, Subcontractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess of the threshold amount Category Two of Section 287.017, Florida Statutes, for thirty six (36) months from the date of being placed on the convicted vendor list ". The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State Statutes. BIDDERS must disclose with their Bids, the name of any officer, director, partner, associate or agent who is also an officer or employee of the City of South Miami or it's agencies. SWORN STATEMENT PURSUANT TO SECTION 287.133 (3)(a), FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. . This sworn statement is submitted to .:City of South Miami [print name of the public entity] by Marc Berenfeld, Partner [print individual's name and title] for Cherry Bekaert LLP [print name of entity submitting sworn statement] whose business address is 2525 Ponce de Leon Boulevard, Suite 1040 Coral Gables, FL 33134 and (if applicable) its Federal Employer Identification Number (FEIN) is 56- 0574444 (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement: 2. 1 understand that a "public entity crime" as defined in Paragraph 287.133 (1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to , any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. City of South Miami Page 33 2013 External Audit RFP 3. 1 understand that "convicted" or "conviction" as defined in Paragraph 287.133 (1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, non -jury trial, or entry of a plea of guilty or polo contenders. 4: 1 understand that an "affiliate" as defined in Paragraph 287.133 (1)(a), Florida Statutes, means: (a) A predecessor or successor of a person convicted of a public entity crime; or (b) An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in any person, or a pooling of equipment or income among persons when not for fair market value under an arm's length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. 5. 1 understand that a "person" as defined in Paragraph 287.133 (1)(e); Florida Statutes, means any natural person or entity organized under the laws - of any state or of the United States with the legal power to enter into a- binding contract and which bids or applies to bid on contracts for the provision of goods or services led by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. 6, Based on information and belief, the statement which 1 have marked below is true in relation to the entity submitting this sworn statement. [Indicate which statement applies.] X Neither the entity submitting this sworn "statement,- nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July I, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent of July 1, 1989. However, there has City of South Miami Page 34 2013 External Audit RFP been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. {attach a copy of the final order.] Continuation of Attachment #2 Public Entity Crimes and Conflicts Sworn to and subscribed before me this 4th day of June , 2013 .e City of South Miami Page 35 2013 External Audit RFP Whenever two or more Bids which are equal with respect to price, quality and service are received by the State or by any political subdivisions for the procurement of commodities or contractual services, a Bid received from a business that certifies that it has implemented a drug -free workplace program shall be given preference in the award process. Established procedures for processing tie Bids will be followed if none of the tied vendors have a drug -free workplace program. In order to have a drug -free workplace program, a business shall: I. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the dangers of drug abuse in the workplace, the business' policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under Bid a copy of the statement specified in Subsection (1). 4. In the statement specified in Subsection (1), notify the employees, that, as a condition of working on the commodities or contractual services that are under Bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contenders to, any violation of Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. Date: June 4, 2013 City of South Miami Page 36 2013 External Audit RFP ii IF ill Submitted this 4th day of June ,, 20 13 The undersigned, as Bidder /Proposer, declares that the only persons interested in this RFP are named herein; that no other person has any interest in this RFP or in the Contract to which this RFP pertains; that this response is made without connection or arrangement with any other person; and that this response is in every respect fair and made in good faith, without collusion or fraud. The Bidder /Proposer agrees if this response /submission is accepted, to execute an appropriate CSM document for the purpose of establishing a formal contractual relationship between the Bidder /Proposer and the CSM, for the performance of all requirements to which the response /submission pertains. The Bidder /Proposer states that this response is bused upon the documents identified by the following number: Bid /RFP Title: Partner Company Name Cherry Bekaert LLP City of South Miami Page 37 2013 External Audit RFP NOTARY PUBLIC: STATE OF 0k who is kL Personally known to me,' or Personal identification: Type of Identification Produced Did take an oath, or FAILURE TO COMPLETE, SIGN, &RETURN THIS FORM MAY DISQUALIFY YOUR RESPONSE City of South Miami Page 38 2013 External Audit RFP TO THE CITY OF SOUTH MIAMI We Cherry Bekaert LLP (Name of Contractor), hereby acknowledge and agree that as Contractors for the External Audit RFP, as specified have the sole responsibility for compliance with all the requirements of the Federal Occupational Safety and Health Act of 1970, and all State and local safety and health regulations, and agree to indemnify and hold harmless the City of South Miami against any and all liability, claims, damages, losses and expenses they may incur due to the failure of (subcontractor's names): CONTRACTOR Witness BY: _ Marc Berenfeld Name Partner Title • • • • • + • • Marc Berenfeld individually and on behalf of Cherry Bekaert LLC ( ";Firm ") t Mme of presentotive 65m P 0 ITY I Ve md —06FA € ry have read the City of South Miami ( "CSM" )'s Code of Ethics, Section 8A -I of the GSM's Code of Ordinances and l hereby certify, under penalty of perjury that to the best of my knowledge, information and belief: (1) neither I nor the Firm have any conflict of interest (as defined in section 8A -1) with "regard to the contract or business that I, and /or the Firm, am(are) about to perform for, or to transact with, the CSM, and (2) neither I nor any employees, officers, directors of the Firm, nor anyone who has a financial interest greater than 5% in the Firm, has any relative(s), as defined in section 8A -1, -who is an employee of the CSM or who is(are) an appointed or elected official of the CSM, or who is(are) a member of any public body created by the City Commission, i.e., a board or committee of the CSM, and (3) neither I nor the Firm, nor anyone who has a financial interest greater than 5% in the Firm, nor any member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) has transacted or entered into any contract(s) with the CSM or has a financial interest, direct or indirect, in any business being transacted with the CSM, or with any person or agency acting for the CSM, other than as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (4) no elected and /or appointed official or employee of the City of South Miami, or any of their immediate family members (i.e., spouse, parents, children, brothers and sisters) has a financially interest, directly or indirectly, in the contract between you and /or your Firm and the CSM other than the following individuals whose interest is set forth following their names: (arse a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). The names of all CSM employees and that of all elected and /or appointed CSM officials or board members, who own, directly or indirectly, an interest of five percent (5%) or more of the total assets of capital stock in the firm are as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (5) I and the Firm further agree not to use or attempt to use any knowledge, property or resource which may come to us through our position of trust, or through our performance of our duties under the terms of the contract with the CSM, to secure a special privilege, benefit, or exemption for ourselves, or others. We agree that we may not disclose or use information, not available to members of the general public, for our personal gain or benefit or for the personal gain or benefit of any other person or business entity, outside of the normal gain or benefit anticipated through the performance of the contract. (6) I and the Firm hereby acknowledge that we have not contracted or transacted any business with the CSM or any person or agency acting for the CSM, and that we have not appeared in representation of any third party before any board, commission or agency of the CSM within the past two years other than as follows; (rise a City of South Miami Page 40 2013 External Audit RFP separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). Neither I nor any employees, officers, or directors of the Firm, nor any of their immediate family (i.e., as a spouse, son, daughter, parent, brother or sister) is related by blood or marriage to: (i) any member of the City Commission; (ii) any city employee; or (iii) any member of any board or agency of the CSM other than as follows: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (7) No Other Firm, nor any officers or directors of that Other Firm or anyone who has a financial interest greater than 5% in that Other Firm, nor any member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) nor any of my immediate family members (hereinafter referred to as "Related Parties ") has responded to a solicitation by the CSM in which I or the Firm that I represent or anyone who has a financial interest greater than 5% in the Firm, or any member of those persons' immediate family (i.e. spouse, parents, children, brothers and sisters) have also responded, other than the following: (use a separate sheet to supply additional information that will not fit on this line but make reference to the additional sheet which must be signed under oath). (8) l and the Firm agree that we are obligated to supplement this Verification Form and inform the City of any change in circumstances that would change our answers to this document. Specifically, after the opening of any responses to a solicitation, I and the Firm have an obligation to supplement this Verification Form with the name of all Related Parties who have also responded to the same solicitation and to disclose the relationship of those parties to me and the Firm. (9) A violation of the CSM's Ethics Code, the giving of any false information or the failure to supplement this Verification Form, may subject me or the Firm to immediate termination of any agreement with the CSM, and the imposition of the maximum fine and /or any penalties allowed by law. Additionally, violations may be considered by and subject to action by the Miami -Dade County Commission on Ethics. Under penalty of perjury, I declare that I have made a diligent effort to investigate the matters to which l am attesting hereinabove and that the statements made hereinabove are true and correct to the best of my knowledge, information and belief. Signature: ATTACHED: Sec. 8A -I - Conflict of interest and code of ethics ordinance. City of South Miami Page 41 2013 External Audit RFP