S. DAVIS & ASSOCIATES�'A 1- 1 V!
kt
R.r"zn- # FN-2013-05
EXTERNAL AUDIT SERVICES
Attn: Maria M. Menendez, CCM, City Clerk
June 5, 2013
fEffloser:
S. DAVIS & ASSOCIATES, P.A.
Contact Person: Tanya L Davis, CPA/Partner
Headquarter Location.-
2521 Hollywood Boulevard
Hollywood, Florida 33050
(954) 927-5900
Local Business Address: 160 NW 176"' Street, Suite 400-1
Miami Gardens, Florida 33169
(954) 628-1510
Email. tdavisQsdavisenaxom
Web: www.sdaviscna.com
TABLE OF CONTENTS
TransmittalLetter .................................................................................................... ............................... I
Aboutthe Firm .......................................................................................................... ..............................3
Independence............................................................................................................ ............................... 4
Licenseto Practice .................................................................................................... ..............................4
Firm Qualifications and Experience .......................................................................... ..............................5
Client Service Team Organizations, Responsibilities, and Experience
Client Service Team Organizational Chart
Resumes
References.. ............ .......................................................... ................... ................................................. 15
SimilarEngagements ................................................................................................ ............................... 17
AuditApproach .......................................................................................................... .............................19
Specific Audit Approach
General Requirements and Scope of Services
Reports to be Issued
Financial Statement Formats
Management Letters
Smooth Audit
Other Services
Meeting Your Deadlines
Fees............................................................................................................................ .............................26
Additionalhiformation ............................................................................................... .............................27
ATTACHMENTS................................................................................................... ............................... 28
June 5, 2013
Ms. Maria M. Menendez, CMC, City Clerk
South Miami City Hall
6130 Sunset Drive
South Miami, Florida 33143
RE: RFP # FN- 2013 -05 — External Audit Services
Dear Ms. Menendez and Audit Committee:
We would like to thank you for the opportunity to present the professional qualifications of S.
Davis & Associates, P.A. ( "SD &A ") and to express our sincere desire to serve as external
auditors for the City of South Miami ( "City "). We understand the scope of services required as
outlined in the Request for Proposals to provide external audit services to the City for two (2)
years beginning with the fiscal year ending September 30, 2013, with the option to extend one
additional year to fiscal year ending September 30, 2015. The audit will be performed in
accordance with generally accepted auditing standards and the standards for financial audits as
set forth in the U.S. General Accounting Office's (`GAO ") Government Auditing Standards, the
provisions of the Federal Single Audit Act Amendments of 1996, U.S. Office of Management
and Budget (`OMB ") Circular A -133, Audits of States, Local Govermnent and Non -Profit
Organizations and the provisions of the Florida Single Audit Act.
We feel that the professionals assigned to the engagement demonstrate one of the best
indications of our commitment to serve the City. To ensure that you receive the highest quality
service in a prompt manner, we have assembled a group of individuals who are well qualified to
serve on the engagement team and have over seventy (70) years of combined experience. We
have also included the resumes of the principals to be assigned to your engagement. SD &A has
completed financial, single and other compliance audits for a vast number of government clients.
HOLLYWOOD MIAMI PALM BEACH
2521 Hollywood Boulevard 160 NW 176th Street, Suite 400 -1 8144 Okeechobee Boulevard, Suite B
Hollywood, Florida 33020 Miami Gardens, Florida 33169 West Palm Beach, Florida 33411
(954) 927 -5900 (305) 628 -1510 (561) 547 -0545
(954) 927 -5927 Fax (305) 628 -1595 Fax (561) 253 -2747 Fax
Member: Florida Institute of Certified Public Accountants
New York State Society of Certified Public Accountants • American Institute of Certified Public Accountants
Transmittal Letter
Page 2
We understand the business of cities and, therefore, we are in a unique position to leverage such
knowledge for your benefit. The City will be one of our most important clients and this will bear
a direct relation to our responsiveness on any issues and any other questions or concerns you
may have. We will spare no effort in delivering timely reports in accordance with the City's
timetable.
Prompt service, timely communications, and the ability to perform in a manner that is beyond
routine are of paramount importance to developing a long - lasting client- auditor relationship. We
feel that such on -going communications will be a key element in our service effort and enable us
to keep properly informed about your operations. We encourage and expect inquiries from the
City regarding other accounting and business matters and will respond on the same day,
whenever possible.
SD &A is a member of CPAComrect, a national network of independent accounting firms that
provides access to knowledge and markets across the country and around the world.
CPAConnect and CPAmerica form one of the largest networks of independent CPA and
consulting firms in the United States and, along with Horwath International, form one of the
largest alliances of CPA and consulting firms in the world. Firms accepted for membership in
CPAmerica International must meet high standards of excellence in all aspects of practice, and
then must continue to pass strict quality reviews every three years.
'fire accompanying proposal reflects our desire to establish a professional relationship with the
City. We thank you, once again, for the opportunity to present this proposal and look forward to
serving you on this engagement. In this proposal process, you will undoubtedly read and hear
much about such things as firm resources and client lists. In the final analysis, however, the
important things are professional experience, quality people and service at a fair price. We
commit to deliver to you on all.
If you have any questions concerning this proposal, which remains in effect for 90 days, wish to
meet any of our team members, or require more information, please call Tanya I. Davis, Partner,
at(305)628-1510. We look forward to meeting with you in the near future.
Very truly yours,
S. DAVIS & ASSOCIATES, P.A.
By: Tanya I. Davis, CPA, Partner
About The Firm
We are a local firm with national firm resources. S. Davis & Associates, P.A. ( "SD &A ") started
as Shaun M. Davis, CPA on March 1, 1991, was incorporated in the State of Florida as S. Davis
& Associates, P.A. on January 30, 1997, and has become one of the largest minority -owned CPA
firms in the southeast United States. We have made a significant commitment to ensure that the
City receives the highest quality and most responsive service possible. SD &A has performed
continuous public accounting services since our inception. We service a diverse base of private
and public sector, small to large size clients, and provide a full range of audit, accounting, tax,
information technology and consulting services. We have three offices in South Florida and a
wealth of experience in the industry as highlighted in this proposal.
A significant amount of our client base is in the public sector and our practice mix is comprised
of approximately 85% audit, accounting, and tax services and 15% general consulting and
information technology services.
A key aspect of our services is the significant level of partner, manager, and senior involvement
in the engagement. Our engagement partners and manager will be actively involved on site in all
phases of the work. During our scheduled periods of fieldwork, the senior and staff will dedicate
100 percent of their scheduled time at the City. All other team members have been arranged to
ensure our service to you is always responsive.
SD &A's philosophy is simple: hire the best people, train them well, provide opportunities for
personal and professional growth, and empower them to use their skills creatively to offer
innovative solutions to problems facing business and government. We have made a significant
commitment to ensure that our clients receive the highest quality and most responsive service
possible.
It is the firm's policy to keep the key engagement team members intact for multi -year
assignments. Although never anticipated, if a change of any personnel should become necessary,
the City will be advised in time for pre- approval of such. Partners are rotated every five years
based on the duration of the contract assignment. This allows us to maintain efficiencies as well
as ensure that the team has a thorough knowledge and understanding of the client and the client's
environment.
Independence
South Miami as defined by generally accepted auditing standards and the U.S. General
Accounting Government it
such relationships do not constitute 0 conflict of interest relative to performing the
proposed
SD &A is independent of the City in all matters relating to the audit work both in fact and in
appearance as defined by generally accepted auditing standards and the U.S. General Accounting
Office's Government Auditing Standards. Our firm also meets the standards of independence as
set forth in the AICPA Professional Standards. SD &A has not provided any services to the City.
We affirm that no member of the firm's ownership, management or staff currently has a vested
interest in the City. As such, we do not have conflict of interest relative to performing the
proposed financial audit, if any professional relationships are entered during the period of this
engagement, however, we will provide written notice to the City within five (5) days.
License to Practice in Florida
should An affirmative statement # assigned
professional staff are properly licensed to practice in Florida.
SD &A's partners and manager are properly licensed by the State of Florida to engage in the
practice of independent public accounting and have been providing these services since its
inception. The senior has passed the Uniform CPA exam and is pending licensure. We are a
member in good standing of both the American Institute of Certified Public Accountants
(AICPA) and Florida Institute of Certified Public Accountants ( FICPA), and adhere to the
AICPA and FICPA codes of professional ethics dealing with the practice of independent public
accounting.
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Firm Qualifications and Experience
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SD &A maintains offices in four Florida counties: Miami -Dade, Broward, Palm Beach, and Leon.
The engagement will be coordinated from our Miami Gardens office. The Firm, currently,
employs 19 full -time, audit and accounting staff.
As aforementioned, the senior and staff will be on -site 100% of the time scheduled for the City's
fieldwork. The partners and manager will be actively involved in all phases of the work, but will be
scheduled on -site for supervision and review, meetings with City personnel and at other times as
considered necessary.
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assured. Provide as much information as possibie�regarding the number, qualifications, experience
and training, including relevant continuing professional education, of the specific staff to
be assigned to this engagement. Indicate how the quality of staff over the term of the
agreement will be
All of our professional staff are degreed accountants with governmental audit and /or accounting
experience. The Firm's partners and several of our audit staff members have worked in
international accounting firms, governmental entities, and /or major fortune 500 companies.
SD &A brings a wealth of knowledge and new insight to our governmental clients.
As professionals serving the public sector, we know of no other firm as eminently qualified to
serve the City as our own. Our responsibility is to provide the City with services from which
you receive value and where we establish and maintain a relationship with key members of the
City's management so that we can be valued business advisers. We will continue to achieve
these objectives and, thus, differentiate ourselves from other accounting firms in the following
ways:
Approach to continuing professional education: our staff maintains continuing
professional education ( "CPE ") credits as required by the AICPA, Government Auditing
Standards ( "GAS ") and Florida Board of Accountancy. We attend seminars sponsored
by the AICPA and FICPA and qualifying courses offered by Big Five accounting firms
and local colleges, universities, and professional organizations. Each staff person is
required to have eighty (80) CPE credits, with twenty -four (24) being in governmental
education (satisfying Yellow Book requirements), every two (2) years.
Valuable resources: We firmly believe that the relationship between the City and its
external auditor is one of the more important professional relationships that exist. At the
outset, we foster open communication on a year -round basis. We use our knowledge of
the City's operations on a proactive basis to work closely with management in identifying
potential issues and concerns before they become serious problems. The continuity of the
engagement team will be a valuable resource to the City.
SD &A's audit approach: Our planning phase is designed to provide solutions that are
specifically tailored to the City's needs. We focus, not only on the audit entity, but also
on the external forces that affect it and its operating procedures for dealing with risks and
customer demands. This helps us to gain or review our understanding of the City's
operations and internal controls so that we can best determine the nature, timing, and
extent of our audit procedures.
� • I
• Responsiveness: As a competitive business enterprise, we pride ourselves in responding
to the needs of our clients. This responsiveness is demonstrated by our continued success
at being able to meet specified deadlines and in our response to other requests from our
clients as well. These requests could be in the form of special reviews needed as a result
of an audit finding. Our ability to be responsive is enhanced by the open communications
and good working relationships we have developed over time. Feel free to contact our
references listed in this document.
• Professional experience to specifically meet your needs: SD &A partners and managers
in the Public Sector practice spend at least 95% of their time serving governmental and
not - for -profit organizations.
• Prompt Service: Prompt service, timely communications, and the ability to perform in a
manner that is beyond routine are of paramount importance to developing a long - lasting
client - auditor relationship. We feel that such on -going communications will be a key
element in our service effort and enable us to keep properly informed about the City's
operations. We encourage and expect inquiries from the City regarding other accounting
and business manners and will respond on the same day whenever possible.
• Community commitment: We are committed to the South Florida community. Our
people are our most valuable resource and they volunteer their time, talent and treasure to
various civic and charitable organizations in Miami -Dade, Palm Beach, and Broward
Counties.
We have assembled our best and brightest governmental and not - for -profit specialists to serve on
the audit. We believe that their relevant experience and training are unmatched in South Florida
and that they have the skills and desire to serve the City's needs. These needs require top talent
and maximum commitment from all professionals who serve the City. We will provide both and
hook forward to contributing to help the City achieves its goals.
The following is a description of the responsibilities and experience of each engagement team
member and an introduction to the individuals assigned to them. The resumes of key personnel
are also included in this proposal.
We will utilize personnel with considerable experience in auditing governmental entities and
other organizations which are required to be audited in accordance with Govermnent Auditing
Standards, OMB Circular A -133, Audits of States, Local Governments and Nan -Profit
Organizations and the Florida Single Audit Act.
The engagement partner has overall responsibilities for all work performed for a client and will
be the City's primary point of contact. Tanya L Davis, Audit Partner, licensed to practice as a
certified public accountant in Florida, has extensive experience in serving governmental,
nonprofit, and other large, complex, computer- oriented clients. Her project management skills
will be invaluable on the City's audit. Tanya has over twenty -three years of public accounting
experience, including the audits of both financial statement and single audits.
The quality review partner has responsibility for quality technical review of your engagement.
Shaun M. Davis, Managing Partner, will serve in this capacity. Shaun, licensed to practice as a
certified public accountant in Florida, also has extensive experience in serving governmental,
nonprofit, and other large, complex, computer - oriented clients. Shaun has over twenty -six years
of public accounting experience, including the audits of both financial statement and single
audits. In addition to his audit experience, he has participated in numerous consulting, projects
that addressed internal controls and financial projections.
The engagement manager maintains continuous control over the engagement through meetings
with clients, review of workpapers and discussions with staff. Senior Manager Heather Sinclair
Young, licensed to practice as a certified public accountant in Florida, will be assigned to your
engagement. She will coordinate the planning, staffing and review process of all workpapers.
She will assume the responsibility of monitoring the progress of the audit and any significant
issues. She will establish and maintain open communication channels with key City personnel,
the engagement partner, and the engagement senior to ensure a smooth transition, smooth
execution and a timely completion of the audit. She has more than ten years of public
accounting experience.
The engagement senior is responsible for the daily supervision of the audit fieldwork. Sharon
Clayton - Saturne will be assigned to this engagement. Along with Tanya and Heather, she will
devote substantial attention to the planning phase of the audit and, during fieldwork, will devote
100% of her time to the City. She has more than twenty years of private and public accounting
and auditing experience.
The engagement staff will perform audit procedures at the direction of the manager and senior.
We strive to match the interests, abilities, and experience of our staff to each engagement. Staff
assigned to our government services industry engagements receives specific industry training to
prepare them for their assignments.
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Client Service Team Organizational Chart
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TANYA L DAVIS, CPA
Engagement Partner
Professional Experience
Tanya is the partner in charge of auditing and accounting services at S. Davis & Associates, P.A.
and has been with the firm for over 15 years. She has over twenty years of public accounting
experience, including serving in former positions as Audit Supervisor with Grant Thornton, LLP
and experienced staff with PricewaterhouseCoopers. Tanya has attained pertinent financial
statement audit, single audit and special services engagements experience in the governmental
industry, having performed audits under Government Auditing Standards for 15 years.
Selected Current and Former Governmental Engagements
• City of North Miami
• City of West Park
• City of Lauderhill
• City of South Bay
• City of Hollywood
• Florida Atlantic Research and Development Authority
• South Florida Regional Planning Council
• Broward County, including Supervisor of Elections,
Housing Finance Authority, Health Facilities
Authority and Single Audits
• South Broward Hospital District
• Miami -Dade Public Schools
Professional and Civic Affiliations
• Past Chairperson, State of Florida Board of Accountancy
• Member, Florida Government Finance Offices and City Clerks Association
• Member, South Florida Government Finance Officers and City Clerks Association
• Member and Past President, Greater Miami Chapter of the National Association of Black
Accountants, Inc.
• Past National Vice President, National Association of Black Accountants, Inc.
• Board Member and Audit Committee Chair, Art & Culture Center of Hollywood
• Leadership Hollywood Alumni
• Member of the American Institute of Certified Public Accountants (AICPA)
• Member of the Florida Institute of Certified Public Accountants (FICPA)
• CPA licensed to practice in Florida
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Education
Cum Laude Graduate of Barry University with a Bachelor of Science degree in Accounting.
Continuing Professional Education Last Three Years
Current Continuing Professional Type of CPE
Education (CPE) Hours
Governmental
Accounting and Auditing
Other
Total
CPE Credits
103.00
39.00
33.00
175.00
SHAUNM. DAVIS, CPA,
Quality Review Partner
Professional Experience
Shaun is the Managing Partner and founder of S. Davis & Associates, P.A. and has over twenty -
six years of public accounting experience, including serving in his former position as Audit
Manager with Ernst & Young. Shaun has pertinent experience in financial statement audit and
single audit engagements in the governmental and not - for -profit industries. Shaun has over
twenty (20) years of experience in auditing governmental clients.
Selected Current and Former Governmental Engagements
• City of North Miami
• City of West Park
• City of Dania Beach
• City of Hollywood
• City of South Bay
• South Florida Regional Planning Council
• South Broward Hospital District
• Miami -Dade Public Schools
Professional and Civic Affiliations
• Past Member, Audit Review Committee, Port of Palm Beach District
• Past Board Member and Past Chairman, State of Florida Board of Accountancy
• Member, South Florida Government Finance Officers and City Clerks Association
• Past President, Greater Miami Chapter of the National Association of Black Accountants,
Inc.
• Member, Broward Workshop
• Past Chairman, United Way of Broward County, Inc.
• South Florida Super Bowl Host Committee Board Member
• Treasurer, Orange Bowl Committee
• Board of Governors Member, Florida State University School of Business
• Advisory Council Member, Florida State University School of Accounting
• Member of the American Institute of Certified Public Accountants (AICPA)
• Member of the Florida Institute of Certified Public Accountants (FICPA)
• Price Waterhouse Up & Comers Award Winner
• CPA licensed to practice in Florida and New York
Education
Graduate of Florida State University with a Bachelor of Science degree in Accounting.
Continuing Professional Education Last Three Years
Current Continuing
Professional Education (CPE)
Hours
Tyne of CPE CPE Credits
Governmental 40.00
Accounting and Auditing 83.00
Other 41_00
Total 1.64.00
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HEATHER SINCLAIR- YOUNG, CPA, MBA
Engagement Manager
Professional Experience
Heather will serve as the engagement manager with over ten years of public accounting
experience, including serving in her former positions as Audit Professional with Mair Russell a
corresponding firm of Grant Thornton, LLP. Her pertinent financial statement audit, single audit
and special services experience has been attained in the governmental industry. Heather has over
six (6) years of governmental auditing experience.
Selected Current and Former Governmental Engagements
• City of Hollywood
• City of Dania Beach
• City of West Palm Beach
• Palm Beach County
• Broward County
• South Broward Hospital District
• South Florida Regional Planning Council
• Miami -Dade Public Schools
Professional and Civic Affaliaations
• Leadership Hollywood Alumni
• Member, Florida Government Finance Officers and City Clerks Association
• Member of the American Institte of Certified Public Accountants (AICPA)
• Member of the Florida Institute of Certified Public Accountants (FICPA)
• CPA licensed to practice in Florida and Georgia
Education
Honors Graduate of the University of the West Indies with a Bachelor of Science degree in
Accounting and a Master of Business Administration from Florida International University.
Continuing Professional Education Last Three Years
Current Continuing Professional
Education (CPE) Hours
Tyne of CPE CPE Credits
Governmental 82.00
Accounting and Auditing 44.00
Other 4.00
Total 130.00
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SHARON CLA YTON-SA TURNE
Engagement Senior
Professional Experience
Sharon is an auditor at S. Davis & Associates, P.A. and has been with the firm for two years.
She has over twenty (20) years of combined public and private experience in the accounting and
audit field, including serving in her former position as an Audit Supervisor with Deloitte &
Touche.
Selected Current and Former Governmental Engagements
• City of West Palm Beach
• City of South Bay
• City of Lauderhill
• Palm Beach County
• Florida Atlantic Research and Development Authority
• University of Florida
Professional and Civic Affiliations
• Fellow with the Institute of Certified Chartered Accountants (ACCA) United Kingdom
Education
Graduate of the University of Technology, Kingston, Jamaica, with a Bachelor of Business
Administration in Accounting
Passed the CPA Exam — pending licensure
Continuing Professional Education Last Three Years
Current Continuing Professional
Education (CPE) Hours
Type of CPE CPE Credits
Governmental 40.00
Accounting and Auditing 24.00
Other 16.00
Total 80.00
*Sharon is into her second year with the firm and, as such, meets the Yellow Book CPE
requirements with the above mentioned credit hours.
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right t approve or reject re i X
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It is the firm's policy to keep the key engagement team members intact for multi -year
assignments. We recognize and promote continuity to improve efficiencies on the engagement,
but in the rare event that a change of personnel should occur, we will notify you immediately.
The City may approve or reject replacements, however, replacements will have substantially the
same or better qualifications or experience.
Page 14
i specific Client Reference names, addresses, telephone numbers and
addresses
Our offices have provided many years of service to the South Florida governmental entities.
Below is a list of selected governmental clients for which we were in lead roles:
*See reference letters in Me attachments section:
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SD &A has not been engaged to perform any services for the City of South Miami in the last five
years or prior.
F office at will be assigned ! for audit, most
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Similar Engagements
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Specific Au(lit Approach
Due to SD &A's extensive experience in financial statement and single audits of governmental
entities and our issuance of special reports, we are well - equipped to perform the scope of work
required by the City. Our audit will include a review of internal controls, including testing
controls over the City's computer environment, substantive testing of financial statement and
single audits transactions, and controls and compliance testing related to the financial statements
and single audits.
Our objectives for the City of South Miami will be as follows:
• Enhance the quality of audit and related services to the City;
• Minimize disruption of the City's personnel; and
• Take a fresh look at the City's accounting and business operations.
General Requirements and Scope of Services
We will commence immediately after notification of our selection as the City's auditors and will
include the following procedures:
To meet the requirements of this request for proposals, the audit shall be performed in
accordance with:
• Generally accepted auditing standards and Audits of State and Local Governmental Units
issued by the American hlstitute of Certified Public Accountants (AICPA) and
Government Auditing Standards, as issued by the Comptroller General of the United
States;
• Circular No. A -133, Audits of State and Local Governments, Office of Management and
Budget as well as the following additional requirements; federal single audit act (as
amended); the Florida single audit act (as amended); Rules of the auditor General for the
State of Florida Chapter 10.550 and rules relating to Section 11.45 of the Florida Statutes;
• Other applicable federal, state and local laws or regulations.
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Our firm will also:
• Review financial and other management information systems; and
• Evaluate of the internal control structure by obtaining copies of organizational charts,
budgets, and other relevant documentation, and by conducting interviews with personnel;
and we stay abreast of all new and proposed audit and accounting pronouncements and
will be prepared to advise City staff on how best to implement both. In addition, we will
provide informal advice and consultation throughout the year on matters relating to
accounting and financial reporting. We are only a phone call away.
Reports to be Issued
Following the completion of the audit of each fiscal year's financial statements, we shall issue
the reports stipulated in the RFP. We will also make an immediate, written report of all
irregularities and illegal acts of which we become aware to the Finance Director, CRA Director,
Pension Board Members, City Manager, Mayor and City Commission, as appropriate.
Use of the audited financial statements, opinions or any of the above named reports will not
result in additional compensation unless their use requires additional certification or services on
the part of the firm.
We will submit a signed audit report on the fair presentation of the financial statements in
conformity with accounting principles generally accepted in the United States of America no
later than March 10th for the previous fiscal year ending September 30, along with the required
reports on internal control structure, compliance with laws and regulations and single, federal,
and state audits.
As is the norm for SD &A, we will:
• Review the City's financial report filed with State of Florida Department of Banking and
Finance and report, in the State Management Letter, that it is in agreement with the
audited financial statements;
• Assist the City in complying with changes in standards and reporting requirements to
remain in conformity with accounting principles generally accepted in the United States
of America, the United States Office of Management and Budget, Florida Statutes and
Rules of the Auditor General;
• Attend all City Commission meetings deemed necessary to discuss audit findings,
answer questions and present the final audited financial statements; and
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• Respond to the City's questions in writing within 3 business days of notification to us.
SD &A will prepare all Comprehensive Annual Financial Report ( "CAFR ") schedules,
statements and notes pursuant to the City submitting appropriate numbers /balances to the firm.
We will not be expected to complete the MD &A, transmittal or statistical sections of the CAFR.
Financial Statement Formats
In general, the content and format of the City's financial and single audit reporting packages are
determined by GAAP, GAAS, GASB and GAO standards, OMB Circulars, Florida Auditor
General Requirements and the State of Florida Single Audit Act, if applicable. Within these
guidelines, however, reports should provide information in the most appropriate manner for
internal decision - making and public disclosure. We will discuss the format of the financial
statements during the beginning of the audit process and will continue this discussion for any
revisions necessary through financial statement issuance.
Smooth Audit
We believe we have an excellent record of successful audits for governmental engagements.
Furthermore, a successful audit depends on effective communication between the City and your
independent auditors. We will continue to invest a considerable amount of time before we begin
the fieldwork to ensure effective planning. We invite you to participate in the planning process
so that we can agree on an audit approach, which would render an efficient audit and a timely
report.
Throughout fieldwork, we will conduct weekly status update meetings with City personnel. We
will require the assistance of City personnel to prepare audit schedules and confirmations, follow
up on confirmation requests, locate audit support documentation, provide data requested, and
inform us of any issues or concerns they are aware of A preliminary list of items requested will
be provided to the City prior to interim work with a revised list to be provided as we gain a better
understanding of the City.
We have audited similar entities for many years and expect to continue our trend of timely and
successful audits. SD &A will provide the City with a high quality and efficient audit.
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Our audit approach will allow for a smooth and seamless transition. We will perform the audits
in two (2) primary phases: Phase I — Planning and Interim, and Phase II — Final Year End Work
through Final Submission. Our interim and year -end work will, both, involve updating and
completing our audit of the data used to test balances and compliance, and the completion and
rendering of our report. As a result of our inquiries, the majority of the accounting and reporting
problems will have been identified during the interim phase, the completion of the engagement
will be efficient and our report will be issued and distributed prior to the established deadlines.
# # # # #' !, # • -.. Ill # • #
From partner to staff, all personnel levels will be assigned to each segment of the audit. The
engagement partner, manager and senior will, primarily, be responsible for interim work
including preliminary review and planning, with assistance from staff. Senior and staff will
spend 100% of their schedule time performing year end fieldwork. During this time, partners and
the manager will be on -site for supervision and review as needed. Partners, the manager and the
senior will all be heavily involved in year end reputing with the assistance of staff. In addition,
partners' time can be arranged to participate in all meetings and conference calls deemed
necessary to answer questions and resolve any issues that may arise during the performance of
the audit;
c. Sample size and the extent to which statistical sampling is to be used in the
engagement;
We will conduct an evaluation of the internal control structure, accounting system and fraud risk.
Based on the conclusions reached, we will determine the timing and extent of the specific
procedures to be performed; including the use of statistical sampling methods, and coordinate
implementation thereof with the activities of the City. We will determine the applicable laws,
regulations, contract and grant agreements through discussions with key personnel, review of
current year and prior year monitoring and financial reports, and any other relevant information
that comes to our attention during the engagement. Using information gained from the
aforementioned, coupled with a review of your general ledger, we will plan risk -based financial
and single audits and develop our audit programs. The financial statement audit will include tests
of account balances, tests of significant and effective controls, and tests of applicable laws,
regulations, contracts and agreements. Tests performed for the single audit are compliance in
nature, and will follow federal and state guidelines. Sample sizes for substantive testing and
tests of account balances will be determined by our risk assessments, the dollar value of the total
population, and the level of assurance desired. Sample sizes for tests of controls and compliance
of both financial and single audit related items will typically range from 25 to 40 items based on
risk assessments and the level of assurance desired. Statistical sampling may be used to test all
significant audit areas except cash and debt.
.,
V'% . //zv....t . MR.tY,;
f'
d. Extent of use of EDP software in the engagement,
Our approach will be based on a thorough, up -to -date understanding of the accounting and
compliance issues and the operations thereof. The approach directly links governmental industry
regulations, business environmental factors, analytical review results, and our internal control
evaluation to specific accounts and transactions. We provide all staff with laptop computers that
use up -to -date auditing software, which enables them to audit client records in a timely and
efficient manner. We will utilize our consulting and infomnation technology resources as
deemed necessary in auditing your computer environment as it specifically relates to significant
audit areas, to further enhance the timeliness and efficiency of your audit. Through the use of
information technology tools, the audit team will assess risk related to your computer
environment, and evaluate and test your pertinent computer systems, including physical controls.
We will use recognized leading audit software tools to perform computer- assisted auditing
techniques to clerically test and age data files, statistically select audit samples, and test
calculations as well as to stratify data and perform exception reporting.
a- ,:.,.
Based on the results of the City's FYE 2012 audit, it is likely that analytical procedures may be
performed during the audit of the following areas based on the results of risk assessments
performed:
• Receivables — charges for services, fees, property taxes, grants, allowances, aging
schedules
• Capital assets — Accumulated depreciation/depreciation expense
• Notes receivable — interest income
• Debt — interest expense
• Revenues — property and utility taxes
• Expenditures — areas deemed necessary based on detailed review of the City's
general ledger trial balance.
At interim, we will perform preliminary analytical review procedures, primarily, comparing
current and prior year account balances and asks the City to provide explanations for significant
variances. Also during the interim phase, we will make a better determination of the areas that
will, in fact, be subject to analytical procedures.
..':.�
Page 22
Approach gain ::! document an of
MlamP internal control
In order to gain and document our understanding of internal controls, the following procedures
will be performed at a minimum:
• Review documents, including but not limited to operations manuals,
administrative procedures, outlining the process and procedures of the
Authority,
• To the extent applicable, prepare questionnaires to elicit written responses
to document internal control processes and/or forms prior to the
conducting of staff interviews,
• Interview staff, including management, and other personnel involved in
the operations of the City,
• During the interview process, SMA will document unwritten procedures
performed by personnel, and
• Compare written and unwritten process and procedures.
• Perform walk- throughs.
Approach 9. , regulations that will be subject to audit
test work.
After meeting with the City, understanding contracts rules of law and industry guidelines
referenced in the documents, we will take additional steps to ensure that those federal, state and
local laws and rules that are applicable to the scope will be included in testing procedures. We
keep abreast of laws and regulations relating to municipalities. We will review applicable Florida
Statutes, Rules of the Auditor General, city ordinances and other documents, and rules and
regulations of regulating and authoritative bodies, to determine those rules, laws and regulations
applicable to the City's audit testing.
See "C" on page 20.
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and other appropriate individuais,
All items for review will be submitted to the appropriate level(s) of City finance personnel.
These items may include proposed adjusting journal entries, management letter comments, the
resolution of audit and accounting issues, and in some instances, the results of audit tests
performed. Additional approval and /or assistance in resolving audit issues may, then, be taken to
the City Manager or representative. In rare instances, elected officials may be involved, except
that officials will be apprised of all matters involving fraud or potential fraud.
i.., 2 ,a.`,
Page 24
Meeting Your Deadlines
The table below follows charts a course for a successful and efficient audit that enables us to
meet and deliver timely reports.
PROPOSED TIMETABLE
from i
Identification of Anticipated Potential Audit Problems
Currently, we do not anticipate any audit problems. However, due to the nature of auditing,
problems may arise during the audit process. Based on the level of importance we give to the
planning /preliminary phase, we expect that the majority of audit concerns will be identified
during this phase and resolved well before to the completion of year end work. Our firm is
committed and will be able to resolve any issue that may arise in order to present a quality report
on time.
. • i M
See attachment section.
Price Proposal
We strive to keep our fees at a reasonable level consistent with the highest professional
standards. We will use the City's personnel as a resource in an effort to curtail costs by
providing audit schedules and retrieving requested documentation to the extent practical. In light
of the structure of SD &A and because we understand how the national, state and local declining
economies have impacted all governmental entities, our proposed audit engagement fees will be
discounted. No indirect costs or out of pocket expenses will be billed to the City.
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I
Additional Information
Peer Review
SD &A participates in the AICPA and FICPA peer review program and we receive independent
technical reviews of selected governmental engagements by a third party as part of our quality
control program. Our last peer review was performed for the year ended November 30, 2011.
We have received an unqualified opinion on our quality review program since the Finn's
inception and have attached the most recent opinion in the Attachment section of proposal. (See
attachments for copies of peer review)
Retention of Workpapers
In accordance with the Firm policy, workpapers and reports will be retained for five (5) years. If
requested in writing by the City, certain federal and state agencies and certain professional
regulating organizations, the retention period will be extended. Successor auditors will be
allowed to review workpapers relating to matters of continuing accounting significance and the
Firm will answer successor auditor's reasonable inquires upon the written request of the District.
Firm's Litigation
SD &A is not involved in litigation or regulatory actions and is not aware of any such actions that
may be pending.
Commitment to Affirmative Action
S. Davis & Associates, P.A. is an Equal Opportunity Employer. We have established an equal
opportunity plan to ensure that we make employment opportunities available to members of
minority groups. It is the policy and practice of the firm to recruit, hire and promote employees
without discrimination based on race, color, sex, national origin, religion, handicap or other
status.
Drug Free Policv
SD &A is committed to protecting the safety, health and well being of all employees and other
individuals in our workplace. We recognize that alcohol abuse and drug use pose a significant
threat to our goals. We have established a drug -free workplace program that balances our respect
for individuals with the need to maintain an alcohol and drug -free environment.
MOM �, r.,:. �,`sYx'�`*.. i Y ..R�. �, , 7a�,1�4: §.;''.4'48l ?�h,, ,^.�3nsc, `:?Erva a„ , i.�'.�,! ,.,a'.. 77`tF? i�. 3 ." �'1S x. �... •.,,tb�i�.zYi';,, .. ,<i, , a ..I
PRICE PROPOSAL SHEET
Comprehensive Annual Financial
Report
Single Audit (Per Audit)
(Per Major Program /Project)
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
$32,000 $33,300 $34,600
$2,500 $2,500 $2,500
$5,500 $5,500
5,000
$5,500
$5,000
5,500
$5,000
$5,500 $5,500
Company Name: S. Davis & Associates, P.A.
Date: June 5, 2013
Name /Title:
Tanya I. Davis, Partner
Signature:
A-
V
r
FAILURE TO COMPLETE, SIGN AND RETURN THIS SECTION MAY
DISQUALIFY THE BIDDER ON THIS PROPOSAL
City of South Miami Page 23 2013 External Audit RFP
PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST
Pursuant to the provisions of Paragraph (2) (a) of Section 287.133, Florida State Statutes — "A
person or affiliate who has been placed on the convicted vendor list following a conviction for a
public entity crime may not submit a Bid on a Contract to provide any goods or services to a
public entity, may not submit a Bid on a Contract with a public entity for the construction or
repair of a public building or public work, may not submit bids on leases of real property to a
public entity, may not be awarded to perform work as a Contractor, supplier, Subcontractor,
or Consultant under a Contract with any public entity, and may not transact business with any
public entity in excess of the threshold amount Category Two of Section 287.017, Florida
Statutes, for thirty six (36) months from the date of being placed on the convicted vendor list ".
The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State
Statutes. BIDDERS must disclose with their Bids, the name of any officer, director, partner,
associate or agent who is also an officer or employee of the City of South Miami or it's
agencies.
SWORN STATEMENT PURSUANT TO SECTION 287.133 (3)(a),
FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES
THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY
PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS.
This sworn statement is submitted to City of South Miami
[print name of the public entity]
I. Davis, Partner
individual's name and title]
for S. Davis & Associates, P.A.
[print name of entity submitting sworn statement]
whose business address is 160 NW 176th Street, Suite 400 -1
Miami Gardens, Florida 33169
and (if applicable) its Federal Employer Identification Number (FEIN) is 65- 0719690
(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 role, contendere.
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 I have marked below is true in
relation to the entity submitting this sworn statement. [Indicate which statement
applies.]
X Neither the entity submitting this sworn statement, nor any of its officers,
directors, executives, partners, shareholders, employees, members, or agents who are
active in the management of the entity, nor any affiliate of the entity has been charged
with and convicted of a public entity crime subsequent to July I, 1989.
The entity submitting this sworn statement, or one or more of its officers,
directors, executives, partners, shareholders, employees, members, or agents who are
active in the management of the entity, or an affiliate of the entity has been charged with
and convicted of a public entity crime subsequent to July 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 I, 1989. However, there has
City of South Miami Page 34 2013 External Audit RFP
been a subsequent proceeding before a Hearing Officer of the State of Florida, Division
of Administrative Hearings and the Final Order entered by the Hearing Officer
determined that it was not in the public interest to place the entity submitting this
sworn statement on the convicted vendor list. (attach a copy of the final order.]
Continuation of Attachment #2 Public Entity Crimes and Conflicts
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING
OFFICER FOR THE PUBLIC ENTITY INDENTIFIED IN PARAGRAPH I (ONE) ABOVE IS
FOR THAT PUBLIC ENTITY ONLY, AND THAT THIS FORM IS VALID THROUGH
DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND
THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A
CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION
287.017, FLORIDA STATUTES, FOR CATEGORY TWO OF ANY CHANGE IN THE
INFORMATION CONTAINED IN THIS FORM.
Sworn to and subscribed before me this day of
_ Personally known or
Produced identification Notary Public — State of
My commission expires
(Type of identification)
(Printed, typed or stamped commission
Form PUR 7068 (Rev.06 /11
El
[signature]
��e 2s,2pus
maw
#EE 073602
,20
of notary public)
rd
City of South Miami Page 35 2013 External Audit RFP
DRUG FREE WORKPLACE
Whenever two or more Bids which are equal with respect to price, quality and service are
received by the State or by any political subdivisions for the procurement of commodities or
contractual services, a Bid received from a business that certifies that it has implemented a
drug -free workplace program shall be given preference in the award process. Established
procedures for processing tie Bids will be followed if none of the tied vendors have a drug -free
workplace program. In order to have a drug -free workplace program, a business shall:
I. Publish a statement notifying employees that the unlawful manufacture, distribution,
dispensing, possession, or use of a controlled substance is prohibited in the workplace
and specifying the actions that will be taken against employees for violations of such
prohibition.
2. Inform employees about the dangers of drug abuse in the workplace, the business'
policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation,
and employee assistance programs, and the penalties that may be imposed upon
employees for drug abuse violations.
3. Give each employee engaged in providing the commodities or contractual services that
are under Bid a copy of the statement specified in Subsection (1).
4. In the statement specified in Subsection (1), notify the employees, that, as a condition of
working on the commddities 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 contendere to, any violation of Chapter 893 or of any
controlled substance law of the United States or any state, for a violation occurring in
the workplace no later than five (5) days after such conviction.
5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance
or rehabilitation program, if such is available in the employee's community, by any
employee who is so convicted.
6. Make a good faith effort to continue to maintain a drug -free workplace through
implementation of this section.
As the person authorized to sign the statement, 1 certify that this firm complies fully with the
above requirements.
PROPOSER's r
Signature:
Print Name: Tanva I. Davis
Date:
June 5, 2013
City of South Miami Page 36 2013 External Audit RFP
NO CONFLICT OF INTEREST /NON - COLLUSION CERTIFICATION
Submitted this 5th 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 based upon the documents identified by the
following number: Bid /RFP #FN- 2013 -05
The full -names and residences of persons and firms interested in the foregoing bid /proposal, as
principals, are as follows:
..
Tanya Davis 1587 Island Way Weston
FL 33326
Shaun Davis 1587 Island Wa Weston FL 33326
The Bidder /Proposer further certifies that this response /submission complies with section 4(c)
of the Charter of the City of Miami, Florida, that, to the best of its knowledge and belief, no
Commissioner, Mayor, or other officer or employee of the CSM has an interest directly or
indirectly in the profits or emoluments of the Contract, job, work or service to which the
response /submission pertains.
Signature: ,,, _41U J LC.,tt-z,
Printed Name: Tanva I . Davis
Title: Partner
Company Name S. Davis & Associates, P.A.
City of South Miami Page 37 2013 External Audit RFP
ACKNOWLEDGEMENT OF CONFORMANCE WITH OSHA STANDARDS
TO THE CITY OF SOUTH MIAMI
We S. Davis & Associates, PA (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):
N/A
to comply with such act or regulation.
CONTRACTOR
BY: Tanya I. Davis
Name
Partner
Title
FAILURE TO COMPLETE SIGN & RETURN THIS FORM MAY DISQUALIFY YOUR
RESPONSE
City of South Miami Page 39 2013 External Audit RFP
RELATED PARTIES TRANSACTION VERIFICATION FORM
Tanya I. Davis S. Davis & Associates, P.A.
I Y , individually and on behalf of ( "Firm ")
Nome ofRepresento6ve Componylveodor txy
have read the City of South Miami ( "CSM ")'s Code of Ethics, Section 8A -I of the CSM's Code of Ordinances and I
hereby certify, under penalty of perjury that to the best of my knowledge, information and belief.,
(1) neither I nor the Firm have any conflict of interest (as defined in section 8A -I) with regard to the
contract or business that I, and /or the Firm, am(are) about to perform for, or to transact with, the
CSM, and
(2) neither I nor any employees, officers, directors of the Firm, nor anyone who has a financial interest
greater than 5% in the Firm, has any relative(s), as defined in section 8A -I, who is an employee
of the CSM or who is(are) an appointed or elected official of the CSM, or who is(are) a
member of any public body created by the City Commission, i.e., a board or committee of the
CSM, and
(3) neither I nor the Firm, nor anyone who has a financial interest greater than 5% in the Firm, nor any
member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) has
transacted or entered into any contract(s) with the CSM or has a financial interest, direct
or indirect, in any business being transacted with the CSM, or with any person or agency acting
for the CSM, other than as follows: N/A (usea
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:
N/A (usea 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:
N/A (use aseparate sheet to supply additional information that
will not fit on this line but make reference to the additional sheet which must be signed under
oath).
(5) 1 and the Firm further agree not to use or attempt to use any knowledge, property or
resource which may come to us through our position of trust, or through our performance of our
duties under the terms of the contract with the CSM, to secure a special privilege, .benefit, or
exemption for ourselves, or others. We agree that we may not disclose or use information, not
available to members of the general public, for our personal gain or benefit or for the personal gain
or benefit of any other person or business entity, outside of the normal gain or benefit anticipated
through the performance of the contract.
(6) 1 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: N/A (use a
City of South Miami Page 40 2013 External Audit RFP
separate sheet to supply additional information that will not fit on this line but make reference to
the additional sheet which must be signed under oath). Neither I nor any employees, officers, or
directors of the Firm; nor any of their immediate family (i.e,, as a spouse, son, daughter, parent,
brother or sister) is related by blood or marriage to: (i) any member of the City Commission; (ii)
any Ncify employee; or (iii) any member of any board or agency of the CSM other than as follows:
/A (use a separate sheet to supply additional information that
will not fit on this line but make reference to the additional sheet which must be signed under
oath).
(7) No Other Firm, nor any officers or directors of that Other Firm or anyone who has a financial
interest greater than 5% in that Other Firm, nor any member of those persons' immediate family
(i.e,, spouse, parents, children, brothers and sisters) nor any of my immediate family members
(hereinafter referred to as "Related Parties ") has responded to a solicitation by the CSM in
which 1 or the Firm that 1 represent or anyone who has a financial interest greater than S% in
the Firm, or any member of those persons' immediate family (i.e. spouse, parents, children,
brother and sisters) have also responded, other than the following:
N/sA
NZA (use a separate sheet to supply additional information
that will not fit on this line but make reference to the additional sheet which must be signed under
oath).
(8) 1 and the Firm agree that we are obligated to supplement this Verification Form and inform the City
of any change in circumstances that would change our answers to this document. Specifically, after
the opening of any responses to a solicitation, I and the Firm have an obligation to supplement this
Verification Form with the name of all Related Parties who have also responded to the same
solicitation and to disclose the relationship of those parties to me and the Firm.
(9) A violation of the CSM's Ethics Code, the giving of any false information or the failure to
supplement this Verification Form, may subject me or the Firm to immediate termination of any
agreement with the CSM, and the imposition of the maximum fine and /or any penalties allowed
by law. Additionally, violations may be considered by and subject to action by the Miami -Dade
County Commission on Ethics,
Under penalty of perjury, I declare that I have made diligent effort to investigate the matters to which I
am attesting hereinabove and that the statements made hereinabove are true and correct to the best of my
knowledge, information and belief. .
Signatures,_, �-�-- e_'_
Print Name & Title: Tanya I. Davis, Partner
Date: June 5, 2013
ATTACHED:
Sec. 8A -I - Conflict of interest and code of ethics ordinance.
City of South Miami Page 41 2013 External Audit RFP
Office of the City Manager
March 12, 2013
To Whom It May Concern:
W. Ajibola Balogun
City Manager
It is with great pleasure that I provide this letter of recommendation for the outstanding firm of S.
Davis & Associates, P.A. The firm has served as the City of West Park's external auditor for
many years and in exemplary fashion.
I have found the staff, senior staff, and partners to be well qualified, professional, experienced
and of the highest integrity. They consistently produce a quality product and are efficient in
meeting the deadlines imposed by our organization and have been extremely instrumental in
helping us to improve our internal controls based on pertinent and useful management letter
comments.
The staff has always been accessible, very responsive and cooperative when I've needed to
contact them. I highly recommend S. Davis & Associates, P.A.
Should you have any questions or comments, please do not hesitate to call me at 954- 989 -2688.
Sincerely,
0c� C
e-A& T_
W. Ajibola Balogun
City Manager
1965 South State Road 7 West Park, FL 33023 0 Phone 954 - 989 -20,88 a Fax 954- 989 -2684
)VWWcityofwest arLo_rg
March 13, 2013
To Whom It May Concern:
I am pleased to recommend the CPA Audit and Consulting firm of S. Davis &
Associates, P.A., based on the outstanding service they've provided to the city of North
Miami.
This multi- faceted firm has established an enviable record of professionalism, integrity
and hard - working competency. The staff has proven to be knowledgeable, proficient
and first -rate at meeting deadlines imposed by our City. I strongly recommend them.
Please do not hesitate to contact me at 305.893.6391 should you have any questions.
Si
hen E. Jc
Manager
SEJ:am
776 NE 125 Street I North Miami I Florida 1 33161 30aSK988$ Fax: 3(76.893.1367
t�
�r
Board of Directors
Lonnie 1-I. Malec chair
Bruce C. Rosetto, vice chair
Michael I. Dasakal, CPA- treasurer
Robert Parks, Ed D.
Bob Swindell
RoxahnaTrinka
February 28, 2013 BarrvPosson,Ph.D.
To Whom It May Concern:
The Florida Atlantic Research and Development Authority (FARDA) selected S.
Davis & Associates as its auditor after a thorough and competitive process in
October 2011, and extended its agreement with the firm in 2012.
FARDA was impressed with the proposal submitted by the firm, and with the
references contacted in connection with previous work.
The audits that S. Davis & Associates has performed for FARDA have been
comprehensive, detailed, well prepared and well presented. Both the field and
office teams are professional, courteous and thorough.
Please do not hesitate to contact me should you have any questions.
3651 PAU Boulevard I Suite 400 1 Boca Raton I FL 1 33431 1 (561) 416 -6092 1 www.research- park.org
South
Regional a
p1ir
co tnctl-
uJ
.•
April G, 2011
1'o Whom It May Concern
I am pleased to recommend the accounting fine of S. Davis & Associates, P.A. based on the
years of outst. ading service provided to South Florida Regional Pltirning Council.
During their tonure as our Uditoq I have found the staff, senior staff; and Partners to be
experienced and as technical as those of any other fimn 1 have workcd with. The client service
componea( of the firm pushed them over the bar a% an available resource: during non -audit
period.
The staff has proven to be both knowledgcable, vf0oient in auditing our fiaoncial slatcmeats
and mccting deadlines imposed by our organization, federal and state ent tries.
Please contact Me Vera.,, Paul, Jr. at (954) 985 -4410, with any addi(iaicil qucstiona.
Sine 7 ,
73, lack Ostcrholt
Interim Executive Director
13JO /kc
34411 4toI1 N' +cutl S., lov,,,d, Sono 140. Iinllywrood, 0e,w, 3302'!
BrpwUrd (950.) 035 -4450, State (200) OO5 • -0416
FAX 1354) 036.44'17, mmnil:.oYadmin isfr 0e.n�4m, w.5bsil. wrnv.rtfi'pm,aum
September 17, 2012
Shaun M. Davis CPA, CPA
S. Davis & Associates, P.A.
2521 Hollywood Blvd.
Hollywood, FL 33020
Dear Mr. Davis:
It is my pleasure to notify you that on September 12, 2012 the Florida Peer Review
Committee accepted the report on the most recent system peer review of your firm. The
due date for your next review is May 31, 2015. This is the date by which all review
documents should be completed and submitted to the administering entity.
As you know, the report had a peer review rating of pass. The Committee asked me to
convey its congratulations to the firm.
Sincerely, d
Paul N. Brown
Director of Technical Services
brownp @ftcpa.org
cc: Ronald J. Weinbaum, CPA
Firm Number: 10120261
Review Number: 330177
325 West collage even P.O. Box 9437`• Tallahassee, Ft, 32314.(850) 22g2727 • (890) 342 3197 (wlthin'Fla(tla aply)! Fax (850) ?22.8190
U
is proud to present this
Certificate of Recognition
to
S. DAVIS & ASSOCIATES, P.A.
For having a system of quality control for its accounting and auditing practice in effect for the year ended
November 30, 2011 which has been designed to meet the requirements of the quality control standards
for an accounting and auditing practice established by the AICPA; and which was compiled with during the year
then ended to provide the firm with reasonable assurance of conforming with professional standards.
�_
7 APeer lden Chair
AICPA Peer Review Board
2012
F;v9M
City of Miami Gardens Enforcement I
> B
3
S
Jame /Location 0021778
ASSOCIATES PA
'6TH ST
2DENS, Fl 33169
P, Name
kvis
County. Nor does it exempt the payee from any other tax or permit
required by law. This is not a certification of the payee's qualifications
tment 1515 NW 167th ST, 8tulding 6 Suite 200, Miami Gardens FL 33169
AC#5891588 STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD'OB` ACCOUNTANCY S8Q #li11112101103
LICENSE BR „•'�,f,,..r
1 .21 2dSl 110192905., AD0015501
The ACCOUNTANCY CORPORATION
Named below IS LICENSED, ai
Under the provisions of Chapter l ARM ;'a
Expiration date: DEC 31, 2013
4ffi A� a
S DAVIS & AS,S CIATES, P A
2521HOLLYWOOS BOULEVARD' -
HOLLYWOOD FL 33020`
z x
U REGULATION
SEQ# L12122701119
LICENSE ' NBR
112/27/2012 2012
127043269
AC0023943 r r'?3
Expiration date: DEC 31, 2014
DAVIS, TANYA I
1587 ISLAND WAY
WESTON FL 331
RICK SCOTT
GOVERNOR DI:
(Iy rr
J
IV
KEN LAWSON
LAW SECRETARY
DEPART
3ULA'TION
SEQ #:L12111600973
1.
LICEN89 NBRti,,,4
'i1 16 2.012 11,2021687, :.
AC0015958
Expiration date: DEC 31, 2014Ny
DAVIS, SHAUN M
2521 HOLLYWOOD BLVD.
HOLLYWOOD FL 33(
HGOVERNNORT
DI, ,
KEN LAWSON
SECRETARY