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Res No 110-16-14665RESOLUTION NO;110-16-14665 A Resolution authorizing the City Manager to negotiate and enter into a two-year contract,including a one-year option to renew,with Keefe McCullough &CO.,LLP as an external financial auditor. WHEREAS,Article4,Section 4E.of the City Charter requires that the Cityhirea Certified Public Accountant forno more than three (3)consecutive years for the purpose of making an independent examination and report in accordance with generally accepted auditing standards and review of accounts and other financial transaction by the City and submitting such report,together with recommendations for improving fiscal control,to the Commission and the City Manager for each fiscal year;and WHEREAS,the City solicited bidsforfinancial audit service and received proposals from seven financial consultant firms with licenses to operate within the State of Florida;and WHEREAS,the proposals were reviewed bya Selection Committee comprised ofAudit Committee members who have recommended that the Cityhire the firm of Keefe,McCullough &CO.,LLP;and WHEREAS,the Finance Divisionisin support of the recommendation;and; WHEREAS,the funds to support this engagement willbe approved in the annual fiscal year budgets. NOW THEREFORE BEIT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITYOF SOUTH MIAMI,FLORIDA; Section 1.TheCity Manager is hereby authorized to negotiate and enter intoa contract withKeefeMcCullough&CO.,LLP asan independent external financial auditor and execute a two-year audit contract,with the option torenewforoneyear,ifso desired by the City Manager. Section 2.Severability.Ifany section,clause,sentence,or phrase of this resolution is forany reason held invalid orunconstitutionalbyacourtof competent jurisdiction,thisholding shall not affect the validityof the remaining portions of this resolution. Section 3.Effective Date:This resolution shall take effect immediately upon enactment. PASSED AND ADOPTED this7thday of June 2016 ATTEST:APPROVED CLERK ^'v^/jf MAYOR COMMISSION VOTE:5-0 Page 1 of2 Res.No.110-16-14665 READ AJ>KL^PPR0VED AS TO FORM, TOAITHEREOF/ Page 2 of2 Mayor Stoddard: Vice Mayor Welsh: Commissioner Harris: Commissioner Liebman: Yes Yea Yea Yea Commissioner Edmond:Yea WFkAl.South*'Miami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM TO: From: Date: Subject: The Honorable Mayor &Members oftheCity Commission Steven Alexander,City Manager June7,2016 AgendaItem No.:IX Background: A Resolution authorizing the City Manager to negotiate and enter into a two-year contract,including a one-year option to renew,with Keefe McCullough &CO.,LLP asan external financial auditor. TheCityissuedaRequestforProposalsfor "External AuditServices" including,but not limitedto,auditingtheCity's financial statements over a three-year term.Seven(7)proposals were received; 1.AC&F(Alberni Caballero &Fierman,LLP) 2.Crowe Horwath 3.GLSC&Company 4.Keefe McCullough 5.Marcum,LLP 6.MSL (MooreStephens Lovelace) 7.S.Davis &Associates Aselectioncommittee,comprisedofAudit Committee members,Kyle SaxonandMax Monterrey and Chairperson,BradCassel,PensionBoard member,reviewed eachproposalonApril25,2016 andidentifieda "short list"of respondents fororalinterviews,in accordance with the Evaluation andSelectionproceduresaddressedin RFP.Respondents selected fororalinterviewswere;Keefe McCullough,MSL and Crowe Horwath.Interviews were scheduled May 9,2016. The committee scored and ranked the "short list"respondents after completion of the interviews andis recommending the highestranked respondent,Keefe McCullough.Thecombined final rankingsarebelow: Selection Committee:SHORT LIST FINAL RANKINGS -May 9, 2016 Evaluator KEEFE McCullough MSL CROWE HORWATH Brad Cassel 95 86 90 Kyle Saxon 98 94 93 Max Monterrey 99 95 93 TOTAL 292 275 276 4rf Mis miSoutlrMiami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM While all three respondents are capableofdelivering the desired services,KeefeMcCullough's engagements focusonmunicipalities rather county governments.Theresultisstabilityofstaffassigned to clients withinfrequent,ifany,changes.Typically largerconsultantschange out staffeachyearwhich creates alearningcurveforboth the consultantand the City.Keefe McCullough was the City's external auditor for FY's 2010 through 2012 andduring that engagement,there were nochanges to staff which resulted inan efficient,consistent and stable audit approach.Furthermore,due to KeefeMcCullough's familiarly with the City,and their detailedon-time performance,the FinanceDivision supports the Selection Committee's recommendation.With respect to cost,of the short list respondents,Keefe McCullough isthesecond rankedoverthethree-yearterm,excluding thecosttoconduct single audits: 1.MSL:$198,000 2.Keefe McCullough:$210,000 3.Crowe Horwath:$228,900 Itmustbenotedduringtheinterviews,the managing partner fromKeefe indicated theywouldbe willing tonegotiatetheirquotedfee.TheAudit Committee believes that Keefewithmeet the lowestpricebidof $192,000 forcombined 3-year-year termtotal.Belowisasummaryof all respondents'feesfor the three-year term: Audit Hern GRAND TOTALS Consultant FY 2016 FY 2017 FY 2018 3-YEAR TOTAL Base, Pension, 185,CRA S.Davis $64,000 $64,000 $64,000 $192,000 MSL $66,000 $66,000 $66,000 $198,000 AC&F $65,000 $67,000 $69,000 $201,000 Keefe McCullough $68,000 $70,000 $72,000 $210,000 GLSC $67,500 $74,000 $79,500 $221,000 Crowe Horwath $74,100 $76,300 $78,500 $228,900 Marcum $85,500 $87,765 $90,707 $263,972 RegardingtheCity charter requiringa three-year rotation ofauditfirms, the Audit Committee feels that it would be in the best interest of the City,if the Citywouldbeprovided the ability to maintainanauditfirm foramaximumof about 5 or 6-years.TheAudit Committee believesthe Soutfr Miami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM Funding restrictions: Attachments: Citywouldreceive proposals from larger firms andwouldobtain better priced proposals.Duringtheinterviewprocess,eachofthe three firms confirmedmandatory3-yearrequiredrotations to bewell outside the standardpractice. Moreover,the Charter Committee afewyearsagomade the same recommendation to the commissionwhich they agreedwithanditwas placed on the referendumalongwith other Charter technicalrevisions which the item inits entirety did not pass. Nonetheless,the Audit Committee request that the City provide voters with the question,atoneoftheupcomingelections,oratafuture election,aballotquestionrequestingthat the City move from amandatory3-yearauditfirmrotation to a mandatory 6-yearaudit firm rotation. Accordingto the ClerkCity,to piggyback onto anyupcomingelection, the cost is between $9,000 and $12,000. There arenoreporting funding restrictionson the useof the funds, other thanamountswillbeapprovedin the annual fiscal yearbudgets. Resolution Proposal,Keefe McCullough Selection Committee Score Sheets;Short List and Final Proposal Summary RFP,External Audit Services SunBizRegistration DailyBusiness Review Advertisement Demand Star Results Keefe McCullough CPA's +Trusted Advisors www.iviViCcpa PROJECT PROPOSAL for Auditing Services City of South Miami 6130 Sunset Drive South Miami,Fl 33143 skuhck(cysouthmiari Issued date 04.15.2016 ©CPA's +Trusted Advisors Keefe McCullough PROPOSAL FOR ANNUAL FINANCIAL AUDIT SERVICES Issued onApril 15,2016 KeefeMcCullough 6550 N Federal Highway,4th Floor Fort Lauderdale,FL 33308 Phone:954-771-0896 Contact:Bill Benson Email:Blll.Benson@kmccpa.com CONTENTS Transmittal-/letter TeGHnicillfe|Dosal Price Proposal , Service Team Member Profiles Attachments v-mr ©CPA's+Trusted Advisors Keefe McCullough TRANSMITTAL LETTER Section I CPA's +Trusted Advisors April15,2016 Ms.Maria M,Menendez,CMC,CityClerk And Members of the Audit Selection Committee City of South Miami 6130 Sunset Drive South Miami,FL 33143 Dear Ms.Menendez and Audit Selection Committee members: We are pleased to propose to perform auditing services for the City of South Miami.It is our understanding that our proposal covers the annualfinancialand compliance audit of the various funds of the Cityfor the fiscal years ending September 30,2016 and2017 with the continuation option of auditing itsfinancial statements for an additional one-year period. Our examination of these financial statements will be conducted in accordance with: 1.Generally accepted auditing standards and Audits of State andLocal Governmental Units issuedby the AmericanInstituteofCertified Public Accountants (AICPA); 2.Government Auditing Standards,as issuedby the Comptroller General of the UnitedStates; 3.CircularNo.A-133,Audits of State and Local Governments,Office of Management and Budget aswellas the followingadditional requirements; 4.The provisions of the Federal Single Audit Act(as amended); 5.The provisions of the Florida Single Audit Act{as amended); 6.Rules of the Auditor Generalfor the State of Floridarelating to Section 11.45 of the Florida Statutes;and 7.Other applicable federal,state and locallaws or regulations. Weare familiar withandpreparedtoadviseCity staff on how best to implement bothcurrentand proposed GASB statements.Wearealsopreparedtoprovide informal adviceandconsultation throughout the yearon matters relating toaccountingand financial reporting.We understand there would not necessarilyincludeanytask that entailssignificantresearchoraformalreport. Keefe McCullough is committed toperforming the auditingserviceswithin the prescribed timeframe as outlined in the City's request for proposal. KMCcpa.com j 6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 333Q8 Phone:954.771.0896 Fax:954.938.9353 We believe ourfirm to be the best qualified to perform your audit engagements based on our substantial governmental experience obtained over the entire period of our firm's existence,our firm's commitment to continue to provide the necessary continuing professional education to quality all of our professional governmental accounting staff in this specialized area,our absolute dedication to excellence and quality in our practice and our unique service philosophy which has resulted inaloyal and satisfied clientele over many years. We hereby attest to our authority to submit thisproposaland to individuallybindKeefe McCullough to perform this audit in accordance with the resulting contract agreement should the firm be selected. This proposal isafirmand irrevocable offer for ninety (90)daysfrom the date of the proposal. Regards, CULLOUGH Benson,C.P.A. KMCcpa.com |6550N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954,771.0896 Fax:954.938.9353 0 CPA's +Trusted Advisors Keefe McCulloug TECHNICAL PROPOSAL Section II 0 CPA's+Trusted Advisors Keefe McCullough Independence The firm shouldprovideanaffirmative statement thatitis independent of the CityofSouthMiamias definedbygenerallyacceptedauditingstandardsand the U.S.GeneralAccounting Office's Governing Audit Standards. Keefe McCullough is independent of the City ofSouthMiamiasdefinedbygenerally accepted auditing standards and the U.S.GeneralAccountingOffice'sGoverningAudit Standards. Thefirm should alsolistanddescribe the firm's professional relationships involving the City of South Miamifor the pastfive(5)years,together with a statement explaining why such relationships donot constitute a conflict of interest relative to performing the proposed audit. Ourfirm audited the CityofSouthMiamifortheperiod2010through2012. In addition,the firmshallgive the City of South Miami written notice,within five(5)days of any professional relationships entered intoduring the period of this agreement. We agree to give the City written notice,withinfive(5)days,ofany professional relationships entered into during the period of this agreement. License to Practice in Florida An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice inFlorida. KeefeMcCulloughis properly licensedin the State ofFloridaby the Department of Professional Regulation. Our license number isAD 0010282.Further all members of the firm that are designated as Certified Public Accountants are properly licensed in the State ofFlorida. Firm Qualifications and Experience The Bidder should state the size of the firm,the size of the firm's govemmental audit staff,the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on afull-timebasisand the number and nature of the staff to be so employed on a part-time basis. Ouroffice consists of seven partners,approximately sixty(60)professional accounting staff members and administrative support personnel.Our governmental audit staffconsistsofthirty-fiveprofessionals.Our office is located in downtown Fort Lauderdale at 6550 N Federal Hwy,4th Floor,Ft.Lauderdale,FL 33308. Thefollowingindividualswillbe assigned tothis engagement onafull-timebasis: Israel J.Gomez,C.P.A. William G.Benson,C.P.A. Marc A.Grace,C.P.A. Karen E.Malcolm Engagement Partner Second Review Partner Manager Supervisor Keefi °J CPA's +Trusted Advisors If the Bidderisa joint venture or consortium,the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firmsall must be certified public accountants in Florida.Provide information on the government auditing experience ofeach person,including information on relevant continuing professional education for the past three (3)years and membership in professional organizations relevant to the performance of this audit. Our firm is not a joint venture or consortium. A profile of each audit team member is included in Section IV,which lists specific governmental experience, qualifications,continuing professional education and memberships in professional organizations relevant to the performance of the audit.All members of the firm that are designated asCertifiedPublic Accountants are properly licensed in the State of Florida. Due to our firm's concentration of governmental and not-for-profit clients,we sponsor continuing professional education courses annually regarding a variety of governmental subjects,including Governmental Accounting Standards Board (GASB)pronouncements.One eight-hour governmental seminar is offered to our governmental clients.In addition,our entire professional governmental accounting staff takes eighty hours of "governmental qualified"continuing education courses every two years. Provideas much information as possible 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 assured. A profile of each audit team member is included in section IV which lists specific governmental experience, qualifications,continuing professional education and memberships in professional organizations relevant to the performance of the audit.Wehave experienced verylow turnover of our professional accounting staff members and our firm philosophy emphasizes direct partner involvement in each engagement including various phases of the audit fieldwork and review processes.We believe this partner involvement positively impacts engagement staff continuity.Wewill communicate withCity finance personnel in the event of staff turnover and promptly identify a mutually agreeable and govern mentally qualified replacement team member, Engagement partners,managers,other supervisory staff and specialists may be changed if those personnel leave the firm,are promoted orare assigned to another office.These personnel may alsobe changed for other reasons with the express prior written permission of the City of South Miami. However,in either case,the City of South Miami retains the right to approve or reject replacements. We understand that the engagement partners,managers,other supervisory staff and specialists mentioned inthis request for proposal mayonlybechangedwith the express prior written permission of the City.We also understand the City retains the rightto approve orreject replacements. Consultants andfirmspecialists mention in response to this request forproposalcan only bechanged with the express prior written performance of the City of SouthMiami,which retains the right to approve or reject replacements. We understand that consultants andfirmspecialistsmentionin response tothis request forproposalcan onlybe changed with the express priorwritten performance of the City,which retains the rightto approve or reject replacements. 0 CPA's+Trusted Advisors Keefe McCullough Otherauditpersonnelmaybechangedat the discretionof the Bidderprovidedthat replacements have substantially the same or better qualifications or experience. We understand that other auditpersonnelmaybechangedat the discretionof the Bidderprovidedthat replacements have substantially the same or better qualificationsor experience. AspecificClient Reference Listwith names,addresses,telephone numbers andemail addresses is a requirement. You maycall the followingindividualsconcerningourfirm'scapabilities,accessibilityand responsiveness. Ms.NancyS.Kielman,Finance Director City of Key West 3104 Flagler Avenue Key West,FL 33040 305-809-3821 ngibson@cityofkeywest-fl.gov Ms.Mary Fowler,Controller City of Plantation,Florida 400 N.W.73rd Avenue Plantation,FL 33317 954-797-2202 mfowler@plantation.org Ms.Corinne V.Elliott,Controller City of Lake Worth,Florida 7NorthDixieHighway Lake Worth,FL 33460 Phone:561-586:1654 celliott@lakeworth.org Prior Engagements with the City of South Miami List separately all engagements within the lastfiveyearsfor the City of South Miami by type of engagement (i.e.audit,management advisory services,other).Indicate the scope of work,date, engagement partners,the location of the firm's office from which the engagement was performed,and the name and telephone number of the principal client contact. City of South Miami Mr.Alfredo Riverol,Chief Financial Officer 305-663-6343;ariverol@southmiamifl.gov Scope of services: Annual financial and compliance audits of the City Assistanceinhelping the City obtain the Certificateof Achievement forExcellenceinFinancial Reportingissuedby the Government FinanceOfficersAssociation Date of project:2010 through 2012 Engagement Partner:IsraelJ.Gomez,C.P.A. Office location:6550N Federal Hwy,4th Floor Ft.Lauderdale,FL 33308 12 /CPA's +Trusted Advisors Keefe McCullough Similar Engagements With Other Government Entities For the Firm's office that will be assigned responsibility for the audit,list the most significant engagements (minimum of 5)performed in the lastfiveyears that are similar to the engagement described inthis request forproposal.These engagements should be ranked on the basis of total staff hours equal to or greater than the hours anticipated for the City of South Miami engagement.Indicate the scope of work,date,engagement partners,and the name,telephone number,and email address of the principal client contact. Ms.Nancy S.Kielman,Finance Director City of Key West 3104 Flagler Avenue Key West,FL 33040 Phone:305-809-3821,Fax:305-809-3886,E-mail:ngibson@cityofkeywest-fl.gov Scope of services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence inFinancial Reporting issued by the Government FinanceOfficers Association Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Date of project:2008 through present Hours:1,000 Engagement Partners:WilliamG.Benson,C.P.A./IsraelJ,Gomez,C.P.A. Ms.Mary Fowler,Controller City of Plantation,Florida 400 N.W.73rd Avenue Plantation,FL 33317 Phone:954-797-2202,Fax:954-797-2756,E-mail:mfowler@plantation.org Scope of services: Annualfinancialand compliance audits of the Cityandits blended component units Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Dateof project:1994 through present Hours:900 Engagement Partners:WilliamG.Benson,CP.A. Ms.Corinne V.Elliott,Controller City of Lake Worth,Florida 7NorthDixieHighway Lake Worth,FL 33460 Phone:561-586-1654,E-mail:celliott@lakeworth.org Scope of services: Annualfinancialand compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement forExcellenceinFinancial Reporting issued by the Government FinanceOfficers Association Dateof project:2014 through present Hours:850 Engagement Partners:Israel J.Gomez,C.P.A. r ©CPA's+Trusted Advisors Keefe McCullou Ms.Audra Curts-Whann,CPA,Finance Director City of Sunny IslesBeach 305-792-1775 Scope of work: Annual financial andcomplianceauditsofthe City Assistance in helping the City obtain the Certificate of Achievement for ExcellenceinFinancial Reporting issued by the Government Finance Officers Association DateofWork:2010 through 2015 Hours:600 Engagement partner(s):Cynthia L Calvert,CP.A. Mr,Gary S.Clinton,CPA,CPFO,Finance Director Village of Pinecrest 12645 Pinecrest Parkway Pinecrest,FL 33156-5931 Phone:305-234-2121,Fax:305-234-2131,E-mail:finance@pinecrest-fl.gov Scope of services: Annualfinancialandcomplianceauditsof the Village Assistance in helping the Village obtain the Certificate of Achievement for Excellence inFinancial Reporting issuedby the Government FinanceOfficersAssociation Date of project:2008 through present Hours:450 Engagement Partners:Cynthia L.Calvert,CP.A. Inadditiontoperformingovereighteen(18)South Florida municipalities,ourfirmpresentlyauditsoversixty (60)schoolauditsandover one hundred (100)South Florida not-for-profitorganizations. Specific Audit Approach Theproposal must set fortha work plan,includingan explanation of the audit methodology to be followed,toperform the servicesrequiredinSection II ofthis request forproposal.Indevelopingthe work plan,reference should be made to such sources of information as the City'of South Miami's budget, financialand other management information,most of which is available on the City's website, "www.cityofsouthmiamifl.gov".The work planfor the two special assignments should be submitted separately. Bidders will be required to provide the following information in their audit approach: a.Proposed segmentation of the engagement; b.Level of staff to be assigned to each proposed segment of the engagement; c.Sample sizeand the extent to which statistical sampling is to be used in the engagement; d.Extent of use of EDP software in the engagement; e.Type and extent of analytical procedures to be used in the engagement; f.Approach to be taken to gainand document an understanding of the City of South Miami's internal control structure; g.Approach to be taken in determining laws and regulations that will be subject to audit test work and h.Approach to be taken in drawing audit samples for purposes of tests of compliance. i.Approval to be taken in seeking issues to be reviewed fromCity Staff,elected officials and other appropriate individuals. ©CPA's+Trusted Advisors Keefe McCullough We have provided below a preliminary engagement work plan to perform the financialand compliance auditswhichinvolve the government-wide financial statements,the variousfunds,and the capitalassets and long-term debt of the City. In performing the financialand compliance auditsfor the Citywewillfollowverydetailedand comprehensive auditprograms.Further,itisourpolicy to utilize the talents ofourclient's personnel wherever and whenever itisfeasible to dosoin the course of any engagement in order to most efficiently and economically perform the engagement. The following pages show our summary of the audit work plan: ©15 J CPA's +Trusted Advisors Keefe McCullough SPECIFIC AUDIT APPROACH Segment 1 Preliminary Work & Risk Assessment Segment 1 Preliminary Work & Risk Assessment Segment 2 Segment 3 Final Work Reports The first segment willbe performed by two professional staff members and will encompass approximately 100hours. Obtain an understanding of the accounting and management systems including documentation of the system of internal control through conferences with the variouskey finance department personnel and standardized checklists. Obtain information needed to identify risk assessment by making certain inquiriesandconsideringfraudriskfactorsand other information. Obtain an understanding of the various funds,capital assets and long-term debt utilized. Review the grants,contracts and various revenue sources and complete "Single Audit"checklist for determination of compliance auditand reporting requirements for both Federaland State single audit purposes. Review of bond indenture covenants and pertinent ordinances for determination and completion of compliance audit requirements. Assess control risk and determine extent of testing. Reviewand perform certain transaction and procedural tests whichwill include the examination of source documents.These tests of the system will include tests ofcashreceiptsand disbursements,salesandutilitybilling, compliance,andpayroll.Audit samples willbe determined basedon transaction size and number of total transactions. ©CPA's+Trusted Advisors McCullough Segment 1 Preliminary Work & Risk Assessment Segment 2 Final Work Perform preliminary analytical review procedures. Review council and other pertinent minutes. Perform compliance audit procedures where necessary. Coordinate preparation of confirmation requests. Working paper review. Plan the additional segments of the financial audit procedures with the City's finance personnel includingalist of schedules and working papers to be prepared by client personnel. ••- The second segment willbe performed by two professional staff members andwill encompass approximately 200hours. Performvarious tests andvalidation procedures on selected asset,liability and equity accountsinallfundsandforcapital assets andlong-term debt. Examine certain revenue and expenditure accounts inall funds. Send confirmations where applicable. Send correspondence to attorneys as necessary. Perform final compliance testing asnecessary. Performfinalanalytical procedures. Obtaina management representation letter. Workingpaperreviewand proposed journal entry approval. Exit conference with CityManager. Samplesizesin the variousphasesof the engagement wouldbe determined basedonpopulationsizes,audit objectives and nature of transaction and/or account.We have standardized checklists and audit software that assists in the selection of these samples.Additionally,we would utilize both "statistical"and "non-statistical"methods to select certain test transactions. ©CPA's+Trusted Advisors McCullough Segment 2 Final Work Segment 3 Reports Wewillalsoutilizevariousformsofanalytical procedures to accomplish certain audit objectives.We anticipate areas of concentration subject to analytical procedures tobe services revenues and expenditures.We retain the righttouse judgment asto the extent ofanalytical procedures to be used based mainly on the results of other testing completed. In addition,weutilize personal computers and paperless audit software, where applicable,in connection with our audit workpaper preparation and documentation. The third segment willbe performed by two professional staff members and will encompass approximately 100 hours. Preparation of the Basic Financial Statements. Preparation of Reports on Internal Controls and Compliance. Preparation of Report on Compliance and Internal Control over Compliance Applicable to Each Major Federal Program and State Project in accordance with OMB Circular A-133. Preparation of Report to City Management whichwill include any material weaknesses and any irregularities and illegalacts. Preparation of the management letter. Reviewof the financial statements,reports and other information. Cold review of the financial statements,reports and other information. Identification of Anticipated Potential Audit Problems The proposal should identify and describe any anticipated potential audit problems,the firm's approach to resolving the problem and any special assistance that will be requested from the City of South Miami. At this time we are not aware of any potential audit problem areas.If selected,we will communicate any potential problem areas we become aware of during the audit.At that time,wewould outline our approach to resolving such problem areas and the level of assistance necessary from the City's personnel. 18 J CPA's +Trusted Advisors Keefe McCullou Eachfirmis required to complete the City of South MiamiDisclosure Affidavit and the Florida Statute Public Entity Crime Form. We have completed the Cityof South Miami Disclosure Affidavit and the Florida Statute Public Entity Crime Form,aswellas the additional forms found inExhibit2of the Request for Proposal,and have included them in section V. ©19 1 CPA's+Trusted Advisors Keefe McCullough PRICE PROPOSAL Section IV PRICE PROPOSAL SHEET AUDIT ITEM FY 2016 FY 2017 FY 2018 Comprehensive AnnualFinancial Report Single Audit(PerAudit) General Employee &Police Pension Separate Report &Presentation Florida 185 Share Plan Pension Separate Report &Presentation CommunityRedevelopmentAgency Separate Report &Presentation $40.000 $42.000 $44,000 $2,500 32,500 $2>500 $10,000 $10,000 $10,000 $8.000 $8.000 &8.QQ0 $10,000 $10,000 $10,000 Company Name:Keefe McCullough Date:April 15.2016 Name /Title:Williairt G.Benson,CPA./Managing Partner Signature: FAILURE TO COMPLETE,SIGN AND RETURN THIS SECTION MAY DISQUALIFY THE BIDDER ON THIS PROPOSAL CityofSouth Miami Page23 2016 ExternalAudit RFP ©CPA's+Trusted Advisors Keefe McCullough Rates for Additional Professional Services Ifit should become necessary for the City of South Miami to request the auditor to render any additional services to either supplement the services requested in this Request for Proposal or to perform additional work asa result of the specific recommendations included in any report issued on this engagement,then such additional work shall be performed only upon a written agreement between the City of South Miami and the firm. «•> Belowis our firm's standard billing rates by staff level.These rates would apply forany services outside the scope of the audit engagement.We agree that any additional work outside of the services requested in the Request for Proposal orasa result of specific recommendations included in any report issued on this engagement,will only be performed upon a written agreement between the City and the firm. Manner of Payment Partners Managers Supervisory Staff Senior Accountant Staff $250 $140 $120 $100 $80 Payments will be based ona schedule of payments to be developed upon awarding of the contract.The City reserves the right to inspect records supporting the auditor's billings. We agree with the City's manner of payment. 022)CPA's +Trusted Advisors Keefe McCullough TEAM MEMBER PROFILES Section IV ISRAEL GOMEZ,C.P.A. Partner EXPERIENCE .13 years atKeefe McCullough EDUCATION B.B.A.(Accounting)University of Puerto Rico PROFESSIONAL ORGANIZATIONS American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Government Finance Officers Association (U.S.and South Florida Chapters) COMMUNITY LEADERSHIP North Springs Little League (sponsor and cooch) Coral Springs Winter Basketbail EXPERIENCE Israel Gomez has attended seminars and courses dealing with accounting and audit problems,reporting and disclosure issues.These courses include accounting and reporting for nonprofitorganizations,governmental entities and the federal and FloridaSingleAuditActs.Heis experienced and qualified with respect to "YellowBook",OMB Circular A-133 and Rules of the Auditor General of the State ofFlorida compliance auditing reporting.Israel has participated in various seminars and in-house training programs concerning the requirements of GASB-34,BasicFinancial Statements and Management's Discussion and Analysis for State andLocal Governments (the Financial Reporting Model).In addition, he has assisted municipalities and other governmental entities in planning for and implementing GASB-34.Israelhas been a speaker for several seminars pertaining to current Federal Accounting Standards Board (FASB)and Government Accounting Standards Board (GASB)pronouncements and regulations.Hehas also assisted various municipalities regarding their participation in the Certificate of Achievement for Excellence in Financial Reporting program. Israel isa member of the Florida Government Finance Officers'Association and the South Florida Government Finance Officers'Association.Hehasalsohad continuous involvement asa sponsor and coach of various youth sports activities. ©CPA's +Trusted Advisors ISRAEL GOMEZ,C.P.A. Continued ENGAGEMENT EXPERIENCE KeefeMcCulloughAudit Engagements SPECIAL TAXING DISTRICTS *Plantation Acres Improvement District GOVERNMENTS *City of Aventura,Florida *City of Coconut Creek,Florida *CityofKey West,Florida *City of Lake Worth,Florida *Cityof Marathon,Florida *City of South Miami,Florida *City of Sunny Isles Beach,Florida *City of Weston,Florida *Downtown Development Authority *Islamorada,Village of Islands,Florida *The Town Foundation,Inc. *Town of Davie,Florida *Town of Golden Beach,Florida *Village of Pinecrest,Florida *Village of Sea Ranch Lakes,Florida NOT-FOR-PROFITS *Achievement and Rehabilitation Centers,Inc. *American Red Cross of Greater Miami and the Keys,Inc. *Association for Retarded Citizens of South Florida, Inc. *BARC Housing,Inc. *Better Way of Miami,Inc. *Broward Children's Center,Inc. *Broward County Chapter of the American Red National Cross,Inc. *Broward Healthy Start Coalition,Inc. *Broward Homebound Program,Inc. *Broward House,Inc. *CCDH,Inc. *Center forFamily and Child Enrichment,Inc. *Cerebral Palsy Adult Home,Inc. *Children's Comprehensive Care Center,Inc. *The Children's Healing Institute,Inc. *Children's Services Councilof Broward County, Inc. Keefe McCuliou NOT-FOR-PROFITS Continued *Children's Services CouncilofPalm Beach County, Inc. *Community Television Foundation of South Florida, Inc. *The Dan Marino Foundation,Inc. *Domestic Abuse Shelter,Inc. *Episcopal Church of St.Mark the Evangelist *FAU Clinical Practice Organization,Inc. *The FAU Finance Corporation *Feeding South Florida,Inc. *First Presbyterian Continuing Church of Coral Springs,Inc. *Florida International Academy,Inc. *Fort Lauderdale Historical Society,Inc *Foundation for End of Life Care,Inc. *Habitat for Humanity of PalmBeach County,Inc. *The Haven,Inc. *Healthy Start Coalition of PalmBeach County,Inc. *HelpingAbuse Neglected Disadvantaged Youth, Inc.(HANDY) *Henderson Center Residential Service,Inc. *Henderson Behavioral Health Center,Inc. *Impact Broward,Inc. *Jerome Golden Center for Behavioral Health,Inc. *Junior Achievement of South Florida,Inc. *Lighthouse of Broward County,Inc. *Place of Hope,Inc. *The Place of Hope at the Haven Campus,Inc. *Portof Everglades Pilots Association,Inc. *Port of Miami Crane Management,Inc. *Riverside Christian Ministries,Inc. *South County Mental Health Center,Inc. *SEFUN (Southeast Florida Library Information Network)-Wimberly Library *South Florida Chapter of the Government Finance Officers Association,Inc. *Southeast Florida Behavioral Health Network,Inc. *Take Stock in Children,Inc. *Thousand Hills Holding Company,Inc. *Treasures for Hope,Inc. *United States Border Control,Inc. *VillageofHopeofPalmBeachCounty,Inc. *Women in Distress of Broward County,Inc. EXPERIENCE Bill Bensonhas attended seminarsandcoursesdealingwithaccountingandaudit problems,reportinganddisclosure issues.These courses include accounting and reporting for nonprofit organizations,governmental entities and the federal andFloridaSingleAuditActs.Heis experienced andqualifiedwith respect to "Yellow Book",OMBCircularA-133 and Rulesof the Auditor General of the State ofFlorida compliance auditing reporting.Bill has experience dealing directly with the State ofFlorida Department ofChildrenandFamilies concerning various compliance,audit and other issues.Bill assists hisclientsinmany areas of accounting including restructuring their existingloan agreements andbond indentures,developing annual operating budgets,assisting with their dealings withfinancial institutions and the development of business plans,financial planning and proforma financial statements. Bill takes great pride inhis community involvement.Heis the Vice President of the Board of Directors of St.Thomas Aquinas HighSchool Foundation.HeisVice President of the Board of Directors ofFoodfor the Poor.He is board chair and treasurer of the Catholic Community Foundation of the Archdiocese ofMiamianda member of the FinanceCouncil of the Archdiocese of Miami. ©CPA's+Trusted Advisors BILL BENSON,CP.A. Continued ENGAGEMENT EXPERIENCE KeefeMcCulloughAudit Engagements: GOVERNMENTS *BrowardCountyLeagueofCities,Inc *Cityof Aventura,Florida *CityofHollywood (Internal audit) *CityofKey West,Florida *Cityof Marathon,Florida *Cityof Margate,Florida *CityofMiami,Florida *Cityof Plantation,Florida *Cityof South Miami,Florida *Cityof Weston,Florida *Islamorada,Village of Islands,Florida *The Town Foundation,Inc. *Town of Surfside,Florida *Village of Pinecrest,Florida Keefe McCu SPECIAL TAXING DISTRICTS Boynton Village Community Development District CoralSprings Improvement District Downtown Development Authority Fiddler's Creek II Community Development District Gateway Services Community Development District Heritage Harbour Market Place Community Development District Heritage Harbour South Community Development District Hillsboro Inlet District KeyLargoFire Rescue and EMS District Lake Powell Community Development District Landmark at Doral Community Development District Lexington Oaks Community Development District Meadow Pointe Community Development District North Springs Improvement District OldPalm Community Development District Orchid Grove Community Development District Park Place Community Development District Sarasota National Community Development District South Dade Venture Community Development District Stevens Plantation Community Development District Stonegate Community Development District StoneLake Ranch Community Development District Treaty Oaks Community Development District University Square Community Development District Verandah West Community Development District VieraEast Community Development District VillaSol Community Development District Vizcaya Community Development District Wentworth Estates Community Development District Woodland Hammock Community Development District MARCA.GRACE,C.P.A. Associate Partner EXPERIENCE 10 years atKeefeMcCullough 1 year at Cityof Plantation EDUCATION B.A.(Business Administration)Nova Southeastern University MACC (Accounting)Nova Southeastern University OTHER EXPERIENCE •Attended numerous courses and seminars dealing with accounting and audit problems and reporting and disclosure issues (these include accounting and reporting for nonprofit organizations,governmental entities and the Federal and Florida Single Audit Acts) Experienced and qualified with respect to"Yellow Book",OMB Circular A-133 and Rules of the Auditor General of the State of Florida compliance auditing and reporting. 28 J CPA's +Trusted Advisors MARCGRACE,C.P.A. Continued ENGAGEMENT EXPERIENCE KeefeMcCulloughAudit Engagements: GOVERNMENTS *CityofKey West,Florida *City of Lake Worth,Florida *City of Marathon,Florida *City of Plantation,Florida *City of Sunny Isles Beach,Florida *Islamorada,Village of Islands,Florida SPECIAL TAXING DISTRICTS *BoyntonVillage Community Development District *Coral Springs Improvement District *Deer Island Community Development District *Downtown Development Authority *Downtown Fort Lauderdale Transportation Management Association,Inc. *Fiddler's Creek II Community Development District *Florida Atlantic Research and Development Authority *KeyLargoFire Rescue and EMS District *LakePowell Community Development District *Landmark at Doral Community Development District *Lexington Oaks Community Development District *Meadow Pointe Community Development District *Mediterra North Community Development District *Mediterra South Community Development District *Messianique Training Center &Institute,Inc. *Miromar Lakes Community Development District *NorthSprings Improvement District *PalmBay Community Development District *ParkPlace Community Development District *Parklands West Community Development District *Sarasota National Community Development District *Stevens Plantation Community Development District *StoneLake Ranch Community Development District *University Square Community Development District *Verandah West Community Development District Keefe McCullough NOT-FOR-PROFITS *Achievement and Rehabilitation Centers *Almarie Outreach Ministries,Inc. *Ann Storck Center,Inc. *BARC Housing,Inc. *Broward County Bar Association,Inc. *Broward House,Inc. *Center for Family and Child Enrichment,Inc. *Center for Independent Livingof South Florida,Inc *Children's Diagnostic &Treatment Center,Inc. *FAU Clinical Practice Organization,Inc. *FAU Finance Corporation *Feeding South Florida,Inc. *Jewish Association for Residential Care,Inc. *The Slomin Family Center for Autism and Related Disabilities,Inc. *South County Mental Health Center,Inc. FOUNDATIONS *Broward College Foundation,Inc. *Community Television Foundation of South Florida, Inc. *Community Foundation of Broward,Inc. *The Dan Marino Foundation,Inc. *Florida Atlantic University Foundation,Inc. *South County Foundation for Mental Health *WPBT Communications Foundation,Inc. KAREN E.MALCOLM EXPERIENCE 6 years at Keefe McCullough 5yearsatCBIZMHM,LLC EDUCATION BA (Accounting)FloridaAtlantic University Masters (Accounting)Florida International University OTHER EXPERIENCE •Attended numerous courses and seminars dealing witr accounting and audit problems,reporting and disclosure issues (these include accounting and reporting for nonprofit organizations,governmental entities and the Federal and FloridaSingleAuditActs). •Participated in various seminars and in-house training programs concerning the requirements of GASB 34, Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (the Financial Reporting Model). ©CPA's +Trusted Advisors KAREN MALCOLM Continued ENGAGEMENT EXPERIENCE Keefe McCullough Audit Engagements: GOVERNMENTS *CityofLake Worth,Florida *City of Lauderdale Lakes,Florida *Cityof South Miami,Florida *NorthBayVillage,Florida SPECIAL TAXING DISTRICTS *CoralSprings Improvement District *North Springs Improvement District NOT-FOR-PROFITS *Archways,Inc. *Better WayofMiami,Inc. *Henderson Behavioral Health Center,Inc. *Henderson Center Residential Services,Inc. *The Jerome Golden Center for Behavioral Health, Inc. *Jewish Association for Residential Care,Inc. *Junior Achievement of South Florida,Inc. *Riverside Christian Ministries,Inc. *Wayside House,Inc. *Women in Distress of Broward County,Inc. Keefe McCullough SPECIAL AUDITS *City ofLake Worth -Interlocal Wastewater Cost Sharing Agreement *Cityof South Miami-Parking Garage CORPORATE AND FOR-PROFIT *Capital Funding Solutions,Inc. *Wexford Atlanta,LP *X-Point Technologies,Inc. EMPLOYEE BENEFIT PLANS *Henderson Mental Health Center,Inc.Revenue Sharing Plan *US Transport Corporation 401(k)Profit Sharing REVIEW ENGAGEMENTS *Hayes Locums,LLC ©31 7 CPA's +Trusted Advisors Keefe McCullough ATTACHMENTS Section V PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST Pursuanttotheprovisionsof Paragraph (2)(a)ofSection 287.133,Florida StateStatutes -"A person or affiliate whohasbeenplacedontheconvicted vendor list following aconvictionfora public entity crime maynotsubmita Bid ona Contract toprovideanygoods or services to a public entity,may not submit a Bid onaContract with a public entityforthe construction or repairofa public building or public work,may notsubmit bids on leases ofrealpropertytoa publicentity,may not beawardedtoperform work asa Contractor,supplier,Subcontractor, or Consultant undera Contract withany public entity,andmay not transactbusinesswithany public entityinexcessofthethresholdamountCategoryTwoof Section 287.017,Florida Statutes,for thirty six(36)monthsfromthedateofbeingplaced on theconvictedvendorlist". Theawardofany contract hereunder issubjecttotheprovisionsofChapter 112,FloridaState Statutes.BIDDERS must disclosewith their Bids,the name of anyofficer,director,partner, associate or agentwhoisalsoanofficer or employeeoftheCityofSouth Miami or it's agencies. SWORN STATEMENT PURSUANT TOSECTION 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. I.This sworn statement is submitted to City of South Miami [print nameof the publicentity] by William G.Benson,CP.A./Managing Partner [print individual's name andtitle] forKeefeMcCullough [print nameof entity submitting sworn statement] whose business addressis 655Q NFederal Hwy,4thFloor Ft.Lauderdale,FL 33308 and(if applicable)itsFederalEmployer Identification Number (FEIN)is 59-1363792 (If the entityhasno FEIN,include the Social Security Number of the individual signing this sworn statement .) 2.I understand that a"publicentity crime"asdefinedinParagraph 287.133 (l)(g),Florida Statutes,meansaviolationofanystate or federallawbyapersonwith respect toand directlyrelatedto the transactionofbusinesswithanypublicentity or withanagency or political subdivision ofany other state or oftheUnitedStates,including,but not limited to ,anybid or contract for goods or services to be provided toanypublic entity or anagency or politicalsubdivisionofany other state or of the UnitedStatesand involving antitrust,fraud,theft,bribery,collusion,racketeering,conspiracy,or material misrepresentation. CityofSouth Miami Page 34 2016 ExternalAudit RFP 3.1 understand that "convicted"or "conviction"as defined in Paragraph 287.133 (1)(b), Florida Statutes,means a finding of guilt ora conviction ofa public entity crime,withor without an adjudication of guilt,in any federal orstatetrialcourtofrecord relating to charges broughtbyindictmentorinformationafter July I,1989,asaresultofajury verdict,non-jury trial,or entry of a plea of guiltyornolo contendere. 4.I understand thatan "affiliate"as defined in Paragraph 287J33 (l)(a),Florida Statutes. means; (a)Apredecessororsuccessorofaperson convicted ofa public entity crime;or (b)Anentityunder the control of any natural personwhoisactiveinthe managementof the entity and who hasbeen convicted of a public entity crime.The term "affiliate"includes those officers,directors,executives,partners,shareholders, employees,members,andagentswhoareactiveinthemanagementofan affiliate.The ownershipbyoneperson of sharesconstitutinga controlling interest inanyperson,ora pooling of equipment orincome among persons whennotfor fair market value under anarm'slengthagreement,shall beaprima facie case that oneperson controls another person.Apersonwhoknowingly enters into a joint venture withaperson who has beenconvictedofapublic entity crimein Florida during the preceding36months shall be considered an affiliate. 5.I understandthata "person"asdefinedin Paragraph 287.133 (l).(e)>Florida Statutes. meansany natural person or entityorganizedunder the lawsofanystateor of the UnitedStateswiththe legal powerto enter intoa binding contract andwhichbidsor applies tobidoncontractsfortheprovision of goods or servicesledbya public entity, orwhichotherwisetransactsor applies to transact businesswitha public entity.The term "person"includes those officers,directors,executives,partners,shareholders, employees,members,andagentswhoareactiveinmanagement of an entity. 6.Based on information and belief,the statement which I have marked below is true in relation to theentitysubmittingthissworn statement [Indicate which statement applies.] X Neither the entity submittingthissworn statement,nor anyofitsofficers, directors,executives,partners,shareholders,employees,members,oragentswhoare activein the management oftheentity,norany affiliate oftheentityhasbeen charged withand convicted ofapublicentitycrimesubsequent to July 11 1989. Theentitysubmittingthisswornstatement,oroneormoreofits officers, directors,executives,partners,shareholders,employees,members,oragentswhoare active inthe management ofthe entity,oran affiliate oftheentity has been charged with andconvictedofa public entitycrimesubsequentto July 1,1989. Theentity submitting thisswornstatement,oroneormoreofits officers, directors,executives,partners,shareholder employees,members,or agents whoare activein the management of theentity,oran affiliate of the entityhasbeen charged with andconvictedofa public entitycrimesubsequentof July 1,1989.However,therehas Cityof South Miami Page 35 2016 External Audit RFP beena subsequent proceedingbeforea Hearing Officer of the Stateof Florida,Division of Administrative Hearings andthe Final Order entered bytheHearing Officer determined that it was not inthepublic interest toplace the entitysubmittingthis sworn statement on the convicted vendorlist{attacha copy ofthe final order.] Continuation ofAttachment #2 Public Entity Crimesand Conflicts I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FORTHE 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 THEPUBLIC 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 X Personal ly knownor Produced identification Z day of ^;\20 [U Notary Public -State of f/kciJL C** My commission expires y-in-if ±2C&y ^COJOS^/ (Typeofidentification) (Printed,typed or stamped commissioned name of notary public) Form PUR 7068 (Rev.06/11/92) City of South Miami K,rfa*JL4 ojUL jg&fSs.KAITLINF.CHUBECK ^lATi MYC0mm,5BK>N#FF234866 '^BKB&t EXPIRES:MAY27,2019 Xs&g^Bonded ttirqugti 1st State Insurance Page 36 2016 External Audit RFP DRUG FREE WORKPLACE Whenever two or more Bids which are equalwith respect to price,qualityandserviceare receivedby the Stateorbyanypolitical subdivisions forthe procurement ofcommodities or contractual services,aBid received fromabusiness that certifies that ithas implemented a drug-freeworkplaceprogramshallbe given preferenceintheawardprocess.Established procedures forprocessingtieBidswillbefollowedifnoneof the tiedvendorshavea drug-free workplaceprogram.In order tohaveadrug-freeworkplaceprogram,abusiness shall: 1.Publish a statement notifyingemployees that the unlawful manufacture,distribution, dispensing,possession,or useofacontrolledsubstance is prohibitedin the workplace and specifying the actions that willbetakenagainstemployeesforviolationsofsuch prohibition. 2.Inform employeesabout the dangersofdrugabusein the workplace,the business* policy of maintaining adrug-freeworkplace,any available drug counseling,rehabilitation, andemployeeassistanceprograms,and the penalties that maybeimposedupon employees fordrug abuse violations. 3.Give each employee engagedin providing the commodities or contractualservices that areunderBidacopyofthe statement specifiedinSubsection(1). 4.In the statement specified in Subsection (I),notify theemployees,that,asaconditionof workingonthecommoditiesorcontractualservices that areunder Bid,the employee will abidebythe terms of the statement and will notify the employerofanyconviction of,orpleaof guilty ornolocontendereto,any violation ofChapter893orof any controlledsubstance law oftheUnitedStatesoranystate,fora violation occurringin theworkplacenolater than five (5)days aftersuchconviction. 5.Imposeasanctionon,or require thesatisfactoryparticipationinadrugabuseassistance or rehabilitation program,ifsuchis available intheemployee's community,byany employeewhoissoconvicted. 6.Make agood faith efforttocontinueto maintain adrug-freeworkplacethrough implementation ofthis section. Asthepersonauthorizedto sign thestatement,I certifythatthis firm complies fully withthe above requirements. City ofSouthMiami PROPOSER'S Signature: Print Name:WilliamG.BeAson.CP.A. Date:April 15.2016 wW Page37 m- 2016 External Audit RFP NO CONFLICT OF INTEREST/NON-COLLUSION CERTIFICATION Submitted this 15 day ofApril 2016 The undersigned,asBidder/Proposer,declares that the only persons interested inthis RFP are namedherein;that no other person hasany interest inthisRFP or in the Contract to whichthis RFP pertains;that this response ismade without connection or arrangement withany other person;and that this response isinevery respect fairandmadeingoodfaith,without collusion or fraud. The Bidder/Proposer agreesifthisresponse/submissionisaccepted,to execute an appropriate CSM documentfor the purposeof establishing aformalcontractualrelationshipbetweenthe Bidder/Proposerandthe CSM,fortheperformanceof all requirementsto which the response/submission pertains. TheBidder/Proposerstates that thisresponseisbaseduponthedocuments identified by the followingnumber:Bid/RFP The full-namesand residences of persons andfirms interested in the foregoing bid/proposal,as principals,areasfollows: Name Street Address CityState Zip KeefeMcCullough 6550N FederalHwyr,4th Floor Fort Lauderdale FL 33308 TheBidder/Proposerfurthercertifiesthatthis response/submission complies withsection4(c) of the Charter of the Cityof Miami,Florida,that,to the best ofitsknowledgeandbelief,no Commissioner;Mayor,or other officeroremployeeofthe CSM hasan interest directly or indirectly in the profits or emoluments of the Contract,job,work or service to which the response/submission pertains. Signature: Printed Name: Title: William G.Benson,CP.A, Managing Partner CompanyName Keefe McCullough CityofSouth Miami Page 38 2016 External Audit RFP r NOTARY PUBLIC: STATE OF ffacX&g COUNTY OF ^£.£*-^Q^i The foregoing instrument wasacknowledged before me this \Z dayof ft?cv\,20 IG>by LA;H;r^G.^o^n (name ofperson whose signature isbeingnotarized)whois SEAL /S*^KAITLIN F.CHUBECK TO'T^ft MY COMMISSION #FF234866 EXPIRES:MAY27,2019 X Personally known to me,or Personal identification: Type of Identification Produced Did take an oath,or y Did Not take anoath. 4m.Jai>..£Z (NameofNotary Public:Print, Stamportypeascommissioned.) FAILURE TO COMPLETE.SIGN.&RETURN THIS FORM MAY DISOUALIFY YOUR RESPONSE CityofSouth Miami Page 39 2016 External Audit RFP ACKNOWLEDGEMENT OF CONFORMANCE WITH OSHA STANDARDS TO THE CITY OF SOUTH MIAMI We,Keefe McCullough ,(Name of Contractor),hereby acknowledge and agree that asContractorsforthe External Audit RFP,as specified havethesole responsibility for compliance with all the requirementsofthe Federal Occupational Safetyand Health Act of 1970,and all Stateand local safetyand health regulations,andagreeto indemnify andhold harmless the City ofSouth Miami against anyand all liability,claims,damages,lossesandexpensestheymayincurdue to the failure of (subcontractor's names): to comply withsuchactorregulation. f^^CLl/^ Witness BY:William O.Rensmr C.P A Name ManagingPartner Title FAILURE TO COMPLETE.SIGN.&RETURN THIS FORM MAY DISOUALIFY YOUR RESPONSE CityofSouth Miami Page 40 2016 External Audit RFP I I RELATED PARTY TRANSACTION VERIFICATION FORM I William G.Benson,C.P.A.,individually andon behalf of Keefe McQillough ("Firm")have Name ofRepresentative Company/VendorlEnttiy readtheCityofSouth Miami ("CityM)'s Codeof Ethics,Section 8A-I oftheCity'sCodeofOrdinances and I hereby certify,under penalty ofperjurythattothebestofmy knowledge,information and belief: (1)neither 1nor the Firmhaveanyconflictof interest (asdefinedin section 8A-I)withregardto the contract orbusiness that I,and/or the Firm,am(are)about to performfor,or to transact with,the City,and (2)neither I noranyemployees,officers,directorsof the Firm,noranyonewhohasa financial interest greater than 5%in the Firm,hasanyrelative(s),asdefinedinsection 8A-I,whoisanemployeeof the Cityorwhois(are)anappointedorelected official of the City,orwhols(are)amemberofany public bodycreatedby the City Commission,f.e.,aboard or committeeof the City,[whiletheethicscodestill applies,if thepersonexecutingthisform fs doing soonbehalfofa firm whosestockis publicly traded, the statement inthissection(2)shallbebasedsolelyonthesignatory'spersonalknowledgeandhe/she is not required to makean independent investigation as to the relationshipofemployees or those who havea financial interest in the Firm.];and (3)neither I northe Firm,noranyonewho has a financial interestgreater than 5%inthe Firm,norany memberofthosepersons'immediatefamily (i.e.,spouse,parents,children,brothersandsisters)has transacted or enteredintoany contracts)withtheCityorhasa financial interest,director indirect,in any business being transactedwiththe city,or with anypersonor agency acting forthe city,otherthan as follows: _(use (if necessary,useaseparatesheettosupplyadditional information that will notfiton this line;however,youmust make reference,ontheabove line,totheadditionalsheetand the additional sheet must be signed under oath),[while the ethics code still applies,Ifthe person executing this form is doing soon behalf ofa firm whose stock is publicly traded,the statement inthis section (3) shall be based solely onthe signatory's personal knowledge and he/she \s not required tomakean independent investigation astothe relationship ofthosewho have a financial interestinthe Firm.];and (4)no elected and/or Appointed official or employee ofthe City of South Miami,oranyoftheir immediate family members (i.e.,spouse,parents,children,brothers and sisters)hasa financial interest, directly or indirectly,inthecontract between you and/or your Firm andthe City otherthanthe following individuals whoseinterestissetforth following theiruseaseparate names: (if necessary,useaseparatesheettosupplyadditional information that will notfitonthis line;however, you must make reference,on the above line,to the additional sheet and the additional sheet must be signed under oath).The names of all City employees and thatof all eleaed and/or appointed city officials orboard members,who own,directly or indirectly,aninterestof five percent (5%)ormoreofthetotal assets ofcapital stock in the firm are asfollows: (ifnecessary,usea separate sheettosupply additional information that will notfitonthis line;however, you must make reference,on the above line,to the additional sheet and the additional sheet must be signed under oath),[while the ethicscode still applies,ifthepersonexecutingthisformisdoingsoon behalf ofa firm whosestockis publicly traded,the statement inthis section (4)shall be based solely on the signatory's personal knowledge and he/she isnot required to make an independent investigation as tothe financial interest in the Firm of city employees,appointed officials orthe immediate family CityofSouth Miami Page 41 2016 ExternalAudit RFP members of electedand/orappointed official oremployee.] (5)I andthe Firm furtheragreenottouseorattempttouseany knowledge,propertyorresource whichmaycome to usthroughourpositionoftrust,orthroughourperformanceofourdutiesunder the terms ofthecontractwith the City,to securea special privilege,benefit,orexemptionfor ourselves,orothers.We agree that we maynotdiscloseoruseinformation,not available to members of the general public,forour personal gain orbenefitorforthe personal gain orbenefitofany other personorbusinessentity,outsideof the normal gain orbenefit anticipated throughtheperformanceof the contract (6)I and the Firm hereby acknowledge thatwehavenotcontractedor transacted anybusinesswiththe Cityoranypersonor agency acting for the City,andthat we havenot appeared inrepresentationof anythird party beforeanyboard,commissionor agency of theCitywithinthepast two yearsotherthan as follows: (if necessary,useaseparatesheetto supply additional information that will not fit onthis line; however,you must make reference,on the aboveline,to the additional sheet andtheadditional sheet must be signed underoath).X:\PurchasingWendor Registration 12.28.12 RELATED PARTY TRANSACTION VERIFICATION FORM [3].docx (7)Neither I noranyemployees,officers,or directorsofthe Firm,nor any oftheirimmediate family (i.e.,asa spouse,son,daughter,parent,brotherorsister)is related bybloodor marriage to:(i)any memberoftheCity Commission;(ii)anycity employee;or (iii)anymemberofanyboardor agency of theCityotherthanas follows:(if necessary, use aseparatesheet to supply additional information that willnotfitonthis line;however,youmust makereference,ontheabove line,to the additional sheetandthe additional sheetmustbe signed under oath),[while theethicscode still applies,ifthepersonexecutingthis form isdoingsoonbehalfofa firm whose stock is publicly traded,the statement inthissection(7)shall bebasedsolelyon the signatory's personalknowledgeand he/she is not requiredto make an independent investigationas to the relationshipbybloodormarriage of employees,officers,or directors of the Firm,or of any of their immediate family to anyappointedor elected officials of the City,or to their immediatefamily members]. (8)No Other Firm,noranyofficersordirectorsofthat Other Firm oranyonewhohasa financial interestgreaterthan5%In thatOther Firm,norany member ofthose persons'immediate family (i.e., spouse,parents,children,brothersandsisters)noranyofmyimmediate family members(hereinafter referredtoas "Related Parties")hasrespondedtoa solicitation by the Cityinwhich I or the Firm thatI represent or anyone who hasa financial interest greaterthan5%in the Firm,or any member of those persons'immediate family (i.e.spouse,parents,children,brothers andsisters)havealsoresponded, other than the following: (if necessary,useaseparate sheet tosupply additional informationthatwillnot fit onthis line; however,you must makereference,on the above line,totheadditional sheet and the additional sheet mustbe signed under oath),[while theethicscode still applies,ifthepersonexecutingthisformis doing soonbehalfofafirm whose stock is publicly traded,the statement inthissection(8)shall bebased solelyonthe signatory's personal knowledgeandhe/sheisnotrequiredtomakeanindependent investigationinto the Other Firm,or the Firm he/she represents,as to their officers,directors or anyone havinga financial interest in those Firmsorany of their any member of those persons' immediate family.] (9)I andthe Firm agreethatweare obligated tosupplementthis Verification Form andinformtheCity City of South Miami Page 42 2016 External Audit RFP ofanychangeincircumstances that would changeouranswers to this document.Specifically,after the openingofanyresponsestoasolicitation,I and the Firm haveanobligationtosupplementthis Verification Form withthenameof all Related Parties who have also respondedtothesame solicitation andtodisclose the relationship of those partiestome arid the Firm. (10)A violation oftheCity's Ethics Code,the giving ofany false information orthe failure tosupplement thisVerificationForm,maysubjectme or the Firm to immediate termination of any agreement withthe City,and the impositionof the maximumfine and/or any penalties allowedbylaw.Additionally, violationsmaybeconsideredbyandsubjecttoactionbythe Miami-Dade CountyCommissionon Ethics.Underpenalty of perjury,I declarethat I havemadea 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 ofmyknowledge,informationandbelief. Signature:]^^|T",t 3V PrintName&Title:William G.Benson,CP.A./ManagingPartner Date:April 15,2016 ATTACHED: Sec 8A~l -Conflict ofinterestandcode ofethics ordinance. CityofSouth Miami Page 43 2016 External Audit RFP SECTION 8A-1 CODE OF ETHICS (a)Designation. Thissection shall be designated andknownasthe"Cityof South Miami Conflict ofInterestandCodeof Ethics Ordinance."Thissection shall be applicable to all city personnel as defined below,and shall also constituteastandardof ethical conductandbehaviorfor all autonomouspersonnel,quasi-judicial personnel,advisory personnelanddepartmentalpersonnel.The provisions ofthissection shall be applied in a cumulative manner.By wayof example,andnotasa limitation,subsections (c)and (d)may beapplied to thesame contract ortransaction. (b)Definitions.For the purposesofthissectionthe following definitions shall be effective: (1)Theterm "commission members"shall refertothemayor and themembersofthecity commission. (2)Theterm"autonomous personnel"shall refertothemembersofautonomousauthorities,boards andagencies,suchas the citycommunityredevelopmentagencyand the health facilities authority. (3)Theterm "quasi-judicial personnel11 shall refer to the members ofthe planning board,the environmental reviewand preservation board,the code enforcement board andsuch other individuals, boards and agencies ofthecityasperform quasi-judicial functions. (4)Theterm "advisory personnel"shall refertothemembersofthosecity advisory boardsand agencies whose sole orprimary responsibility is to recommend legislation or giveadvicetothecity commission. (5)Theterm"departmentalpersonnel"shall refertothecityclerk,thecity manager,department heads, the cityattorney,andall assistants tothecity clerk,city manager andcityattorney,howevertitled. (6)Theterm "employees"shall refertoallotherpersonnel employed by the city. (7)Theterm"compensation"shall refer to anymoney,gift,favor,thingofvalue or financial benefit conferred,or to be conferred,in return for services rendered or to be rendered. (8)The term "controlling financial interest"shallrefer to ownership,directly or indirectly,often percent or moreof the outstandingcapitalstockinany corporation or adirect or indirect interestof tenpercent or moreina firm,partnership,or other businessentityatthetimeoftransacting business with the city. (9)The term "immediate family"shall refertothespouse,parents,children,brothersandsistersof die person involved. (10)Theterm "transact any business"shallreferto the purchase or sale bythecityofspecificgoodsor servicesfor consideration and to submittingabid,aproposalin response to aSolicitation,a statement of qualifications inresponsetoarequestbythe city,or enteringinto contract negotiationsforthe provision onanygoods or services,whichever firstoccurs. (c)Prohibition on transacting business with the city. No person included inthetermsdefinedin paragraphs (b)(1)through(6)and in paragraph (b)(9)shall enter intoany contract or transact anybusinessinwhichthatperson or amemberof the immediate family hasa financial interest,direct or indirectwiththecityoranypersonor agency actingforthe city, andanysuch contract,agreement or businessengagement entered inviolationofthissubsectionshall render the transaction voidable.Willful violation of this subsection shall constitute malfeasance in office andshallaffect forfeiture ofoffice or position.Nothinginthis subsection shallprohibit or make illegal: (1)Thepaymentoftaxes,special assessments or feesforservicesprovidedby the citygovernment; (2)Thepurchaseofbonds,anticipationnotesor other securitiesthatmaybeissuedby the citythrough underwriters ordirectlyfromtime to time. Waiver of prohibition.The requirements ofthissubsectionmaybewaivedforaparticular transaction only by four affirmative votesof the citycommissionafterpublichearinguponfindingthat: (1)Anopen-to-allsealedcompetitiveproposalhasbeensubmittedbyacitypersonasdefinedin paragraphs (b)(2),(3)and(4); (2)The proposalhasbeen submitted bya person or firm offeringserviceswithinthe scope ofthe CityofSouth Miami Page44 2016 ExternalAudit RFP practiceofarchitecture,professional engineering,orregistered land surveying,as defined bythelawsof thestateandpursuanttothe provisions oftheConsultants'CompetitiveNegotiationAct,andwhenthe proposalhasbeensubmittedbyacityperson defined In paragraphs (b)(2),(3)and (4); (3)The property or servicestobeinvolvedin the proposed transaction are uniqueand the city cannot avail itselfofsuch property orserviceswithoutenteringatransactionwhichwouldviolatethis subsection butforwaiverof its requirements;and (4)That the proposed transaction willbeinthebest interest ofthecity. Thissubsectionshallbe applicable only to prospectivetransactions,and the citycommissionmayinno case ratifya transaction entered inviolationofthissubsection. Provisions cumulative.This subsection shall be taken to be cumulative and shall not be construed to amend or repealany other lawpertainingtothesamesubjectmatter. (d)Further prohibition on transacting businesswith the city. Noperson included inthetermsdefinedin paragraphs (b)(1)through(6)and in paragraph (b)(9)shall enter into any contract or transact anybusiness through afirm,corporation,partnership or business entity in which that person or any member of the immediate family hasacontrollingfinancial interest, direct or indirect,with the cityoranypersonor agency actingforthecity,andanysuch contract, agreement or businessengagement entered inviolationofthis subsection shall render the transaction voidable.The remaining provisions of subsection (c)will also be applicable to this subsection as though incorporated by recitation. Additionally noperson included intheterm defined in paragraph (b)(1)shall vote onor participate in anyway inany matter presented to the city commissionif that personhasanyofthe following relationshipswithanyof the persons or entities which wouldbe or might be directly or indirectly affectedbyanyactionof the citycommission: (I)Officer,directory partner*of counsel*consultant,employee,fiduciary or beneficiary;or (2)Stockholder,bondholder,debtor,or creditor,if in any instance the transaction ormatter would affecttheperson defined in paragraph (b)(1)inamannerdistinctfromthemannerinwhichitwould affect the public generally.Any person included in theterm defined in paragraph (b)(I)whohasanyof the specified relationships orwhowouldor might,directly or indirectly,realize a profitbytheactionof the city commission shall notvoteonor participate inanywayinthematter. (E)Gifts. (l)Defiriftion.Theterm "gift"shall refertothetransferof anything of economicvalue,whetherinthe formof money,service,loan,travel,entertainment,hospitalityitem or promise,orinany other form, without adequate andlawful consideration. (2)Exceptions.The provisions of paragraph (e)(1)shall not apply to: a.Political contributions specifically authorized bystate law; b.Giftsfrom relatives ormembersofone's household,unless thepersonisaconduitonbehalfofa thirdpartytothe delivery of a.gift thatis prohibited under paragraph(3); c.Awardsforprofessional or civic achievement; d.Material such asbooks,reports,periodicals or pamphlets which aresolely informational orofan advertising nature. (3)Prohibitions.Apersondescribedin paragraphs (b)(1)through(6)shalJ neithersolicitnordemandany gift.It isalso unlawful foranypersonorentityto offer,giveoragreetogivetoanyperson included in theterms defined in paragraphs (b)(1)through (6),orforanyperson included in theterms defined in paragraphs (b)(I)through(6)toacceptoragreetoaccept from anotherpersonor entity,any gift foror because of: a.An official publicactiontaken,or to betaken,or whichcouldbetaken,or anomission or failure to takeapublicaction; b.A legal dutyperformed or tobeperformed,or whichcouldbeperformed,or anomission or failure to perform alegalduty; c.A legal dutyviolated or tobeviolated,or which couid beviolatedbyanypersonincludedinthe term CityofSouth Miami Page 45 2016 External Audit RFP definedinparagraph (b)(1);or d.Attendanceorabsencefroma public meeting at which official actionis to be taken. (4)Disclosure.Any person included in the term defined in paragraphs (b)(1)through (6)shall disclose any gift,or series of gifts from anyone person or entity,having a value in excess of $25.00.The disclosure shall be made by filing a copy ofthe disclosure form required by chapter 112,Florida Statutes,for "local officers"with the city clerk simultaneously with the filing ofthe form with the clerk ofthe county and with the Florida Secretary ofState. (f)Compulsory disclosure byemployeesof firms doing business withthecity. Should anyperson included intheterms defined in paragraphs (b)(1)through(6)be employed bya corporation,firm,partnershiporbusinessentityinwhichthatperson or the immediate family doesnot have a controlling financial interest,and should the corporation,firm,partnershipor business entityhave substantial business commitmentstoorfromthecity or anycity agency,or besubjecttodirect regulationbythecity or acity agency,thentheperson shall file aswornstatement disclosing such employment andinterest with theclerkof the city. (g)Exploitation of officialpositionprohibited. No person included inthe terms defined in paragraphs (b)(l)through (6)shall corruptly useor attempttousean officiaf position tosecure special privileges orexemptionsforthatpersonorothers. (h)Prohibitionon use of confidential information. Noperson included intheterms defined in paragraphs (b)(1)through(6)shall acceptemployment or engage in any business or professional activity which one might reasonably expect would require or induce onetodiscloseconfidentialinformationacquiredby reason ofan official position,nor shall that person infacteverdiscloseconfidentialinformationgarnered or gainedthroughan official positionwith the city,nor shall that person ever usesuchinformation,directly or indirectly,forpersonal gain or benefit. (i)Conflicting employment prohibited. Nopersonincludedin the terms definedinparagraphs (b)(1)through(6)shallaccept other employmentwhichwouldimpairindependenceofjudgmentintheperformanceofanypublicdirties. (j)Prohibition on outside employment. (1)Nopersonincludedin the terms definedinparagraphs(b)(6)shall receiveanycompensationfor services as anofficer or employeeofthecityfromany source other than the city,except asmaybe permitted as follows: a.Generally prohibited.Nofull-timecityemployeeshallacceptoutsideemployment,either incidental, occasional or otherwise,where citytime,equipmentormaterialis to beused or where such employment or any part thereof is to beperformedoncitytime. b.When permitted.Afull-timecityemployeemayaccept incidental oroccasionaloutsideemploymentso longassuchemploymentisnotcontrary,detrimentaloradverseto the interest ofthecityoranyofits departments and the approval required insubparagraphc.isobtained. c Approvalof department headrequired.Anyoutsideemploymentbyanyfull-timecityemployeemust firstbeapprovedinwritingby the employee's department headwhoshall maintain acomplete record of such employment d.Penalty.Amy person convictedofviolatinganyprovisionofthissubsectionshallbepunishedas providedinsection I-11 oftheCodeof Miami-Dade Countyand,inaddition shall besubjectto dismissal by the appointingauthority.Thecitymayalso assess againstaviolatorafinenottoexceed$500.00and the costs ofinvestigationincurredby the city. (2)All full-time cityemployeesengagedinanyoutsideemploymentforanyperson,firm,corporation or entity other than the city,or anyofitsagencies or instrumentalities,shall file,underoath,anannual report indicating the source of the outside employment,the nature of the work being done andany amount ofmoney or other consideration receivedby the employeefrom the outsideemployment.City employee reports shallbe filed withthecityclerk.The reports shallbe available atareasonabletime andplaceforinspectionbythe public.Thecitymanagermayrequiremonthly reports from individual CityofSouth Miami Page46 2016 ExternalAudit RFP employees orgroupsof employees forgood cause..I (k)Prohibited investments.\ No person included in the terms defined In paragraphs (b)(I)through (6)ora member of the j immediate family shallhavepersonalinvestmentsinany enterprise whichwill create asubstantialconflict between private interests and the public interest. (!)Certain appearances and payment prohibited. (1)Noperson included inthetermsdefinedinparagraphs (b)(1),(5)and(6)shall appearbeforeanycity board or agencyandmakea presentation onbehalfofathirdpersonwith respect toany matter,license, contract,certificate^ruling,decision,opinion,rate schedule,franchise,orother benefit soughtbythe thirdperson.Nor shall thepersonreceiveanycompensationor gift,directlyor indirectly,forservices rendered to athirdperson,whohasappliedfororisseeldngsomebenefitfromthecityoracity agency,inconnectionwiththeparticularbenefitsoughtby the thirdperson.Nor shall the person appear inany court or beforeanyadministrativetribunalascounselor legal advisor to apartywhoseeks legal relieffromthecityora city agency throughthesuitin question. (2)No person included in the terms defined in paragraphs (b)(2),(3)and (4)shall appear before the city commission oragencyonwhichtheperson serves,eitherdirectlyorthroughan associate,and makea presentationonbehalfofathirdperson with respecttoanymatter,license,contract,certificate,ruling, decision,opinion,rate schedule,franchise,orother benefit soughtbythethird person.Nor shall such person receiveanycompensationor gift,directlyor indirectly,for services rendered to athirdparty whohas applied fororis seeking some benefit from thecity commission or agency on which theperson servesin connection with the particular benefit soughtbythethirdparty.Nor shall the person appear in anycourt or beforeany administrative tribunal ascounselor legal advisor toathirdpartywhoseeks legal relief fromthecity commission or agency on which such person serves through thesuitin question. (m)Actions prohibited whenfinancialinterestsinvolved. No person included intheterms defined in paragraphs (b)(I)through (6)shall participate in any official action directly or indirectly affecting a business in which that person or any member ofthe immediate family hasa financial interest.A financial interest is definedinthissubsectionto include,but hot be Ifmited to,any director indirect interestin any investment,equity,ordebt. (n)Acquiringfinancialinterests. No person included in the terms defined Iri paragraphs (b)(|)through (6)shall acquire a financial interestinaproject,business entityorpropertyatatimewhentheperson believes orhasreasonto believe thatthe financial interest may be directly affected by official actions or by official actions by the city or city agency of which the person Is an official,officer or employee. (0)Recommending professional services. No person included intheterms defined in paragraphs (b)(1)through (4)may recommend the services ofany lawyer or law firm,architect or architectural firm,public relations firm,or any other person or firm,professional or otherwise,to assist in any transaction involving the city or any ofits agencies, provided thata recommendation may properly be made when required tobe made bythe duties of office and in advance ata public meeting attended by other city officials,officers or employees. (p)Continuing application after city service. (1)No person included in the terms defined in paragraphs (b)(1)*(S)and (6)shall,fora period oftwo years after his orher city service or employment has ceased,lobby any city official [as defined in j paragraphs (b)(1)through (6)]in connection with any judicial orother proceeding,application,Solicitation,RFQ,| bid,requestfor ruling orother determination,contract,claim,controversy,charge,accusation,arrestor | other particular subject matter in which the city or one ofits agencies is a party or has any interest j whatever,whetherdirector indirect.Nothing contained inthis subsection shall prohibit any individual from submitting a routine administrative request or application toa city department or agency during ! the two-yearperiodafterhisorherservicehasceased. (2)The provisions ofthe subsection shall not apply topersonswhobecome employed by governmental j CityofSouth Miami Page47 2016 ExternalAudit RFP entities,501(c)(3)non-profit entities or educational institutions or entities,and who lobby on behalf of those entities In their official capacities. (3)The provisions ofthis subsection shall apply to all persons described In paragraph (p)(1)whose city service or employment ceased after the effectivedateof the ordinance fromwhich this section derives. (4)No person described in paragraph (p)(l)whose city service or employment ceased within two years priortothe effective dateofthisordinance shall foraperiodoftwoyearsafterhisorher service or employmententerintoa lobbying contractto lobby any city official inconnectionwithanysubject describedin paragraph (p)(I)in which thecityoroneofits agencies isapartyorhasanydirectand substantial interest;andin which heorshe participated directlyor indirectly through decision,approval, disapproval,recommendation,therenderingof advice,investigation,orotherwise,during hisorher city serviceor employment.Apersonparticipated "directly"whereheorshewas substantially involved in the particularsubject matter throughdecision,approval,disapproval,recommendation,therenderingof advice,investigation,or otherwise,duringhisorhercityservice or employment Apersonparticipated "indirectly"wherehe or she knowingly participated inanywayintheparticularsubjectmatterthrough decision,approval,disapproval,recommendation,therenderingofadvice,investigation,or otherwise, duringhis or hercityservice or employment Ail persons coveredbythisparagraphshall execute an affidavit onaformapprovedby the city attorney prior to lobbying anycity official attestingthatthe requirements ofthissubsectiondonotprecludethepersonfrom lobbying city officials. (5)Anypersonwhoviolatesthissubsectionshallbesubject to thepenaltiesprovided in section 8A- 2(P)- (q)City attorney to render opinions on request. Whenever any person includedin the terms definedinparagraphs (b)(1)through (6)andparagraph (b)(9)isindoubtas to the proper interpretation orapplicationofthis conflict of interest andcodeof ethicsordinance,or whenever anypersonwhorendersservices to the cityis in doubtas to the applicability oftheordinancethatperson,may submit tothecityattorneya full writtenstatementofthe factsandquestions.The city attorney shall thenrenderanopiniontosuchpersonandshall publish these opinionswithoutuseof the nameof the person advised unless the person permits the useof a name. (Ord.No.6-99-/680,§2,3-2-99) Editor's note-Ord.No.6-99-1680,§I,adopted 3-2-99,repealed§§8A-I and8A-2in their entiretyand replacedthemwithnew§§ 8A-1 and 8A-2.Former §§8A-1 and8A-2pertained to declaration of policy and definitions,respectively, andderivedfromOrd.No.634,.§§I (I A-1),I (1A-2)adopted Jan.11,1969. CitvofSouth Miami Page48 2016 ExternalAudit RFP AFFIDAVIT CONCERNING FEDERAL AND STATE VENDOR LISTINGS Theperson,or entity,who is responding to theCity'ssolicitation,hereinafterreferred to as "Respondent",mustcertify that the Respondent'snameDoesNotappearontheStateof Florida, Department ofManagementServices,"CONVICTED,SUSPENDED,DISCRIMINATORY FEDERAL EXCLUDED PARTIES and COMPLAINTS VENDOR LISTINGS". If the Respondent'snameDoesappearononeorallthe "Listings"summarized below,Respondents must "Check if Applies"next to the applicable "Listing."The "Listings"canbeaccessedthrough the following linkto the Florida Department of Management Serviceswebsite: http://www.dms.myflorida.CQm/business operations/state purchasing/vendor information/convi ctedsuspendeddiscriminatory complaintsvendor lists DECLARATION UNDER PENALTY OF PERJURY I,William G.Benson.CP.A,(hereinafter referredtoasthe "Declarant")state,underpenalty of perjury,thatthe following statements aretrue and correct (1)I represent the Respondent whose name is Keefe McCnJlnugh . (2)I have the following relationship with theRespondentPartner (Owner(if Respondentisasoleproprietor),President(ifRespondent isacorporation)Partner(if Respondent isa partnership),General Partner (if Respondent isa Limited Partnership)or Managing Member>(if Respondent isa Limited Liability Company). (3)I have reviewed the Florida Department of Management Services website atthe following URL address: http://www.dms.m)rflor^ pended__discriminatory_comp1aints_vendor_lists (4)I haveenteredan "x"or a checkmark beside each listing/category setforthbelowifthe Respondent's name appears inthelist found onthe Florida Department of Management Services websiteforthatcategoryor listing.If I didnotenteramarkbesidea listing/category it means that I am attesting to ihe factthatthe Respondent's name doesnot appear onthe listing forthat category inthe FloridaDepartmentof Management Services websiteasofthedateofthis affidavit. Check if Applicable Convicted Vendor List Suspended Vendor List Discriminatory Vendor List Federal Excluded Parties List Vendor ComplaintList FURTHER DECLARANT SAYETH NOT. WilliamG.Benson,C.P.A. (Prini name of ^jeclarant) By:SpiW (Signatureof Declarant) ACKNOWLEDGEMENT STATE OF FLORIDA ) COUNTY OF MIAMI-DADE ) CityofSouth Miami Page 49 2016 External Audit RFP On this the 1^day of f\<fr\\,20 )4> personally appeared <ti\ti C~.~~%&>Sc>n beforeme,the undersignedauthority, .who is personally know to me or%r*/*-\ and who took an oath or affirmed that thatwhoprovidedthefollowingidentification he/she/they executed the foregoing Affidavitasthe Declarant. WITNESS my hand and official seal.jL&P..^&L&J<~ Notary Public,State of Florida NOTARY PUBLIC: seal Kc^H;q r Ch^cK jm^Ss.KArrL,W F.CHUBECK TjIlM MVCOMMISSION#FE234866 EXPIRES:MAY 27.2019 Bonded through 1stState Insurance City ofSouthMiami Page 50 (NameofNotary Public:Print, Stamp ortype as commissioned.) 2016 External Audit RFP PRESENTATION TEAM DECLARATION/AFFIDVAIT OF REPRESENTATION This affidavit isnotrequiredfor compliance withtheCity's Solicitation;however,itmaybeusedto avoid the need to registermembersofyourpresentationteam as lobbyists.Pursuant to CityOrdinance 28-14-2206 (c)(9),anypersonwhoappearsasarepresentativeforan individual or firmforanoral presentation before aCitycertification,evaluation,selection,technicalreview or similar committee, shalllistonan affidavit providedby the C\ty staff,all individuals whomaymakeapresentation.The affidavit shall be filed bystaffwith the Clerk's office atthetimethecommittee'sproposalissubmittedto the City Manager,Forthe purpose ofthissubsectiononly,the listedmembersof the presentation team,withtheexceptionofanypersonotherwiserequiredto register asalobbyist,shall not be required topayanyregistrationfees.Nopersonshallappearbeforeanycommitteeonbehalfofan anyone unless heorshe has beenlistedaspartofthe firm's presentationteampursuant to this paragraph or unlessheorsheisregisteredwiththeCity ClerkTs officeasalobbyistandhaspaid all applicablelobbyist registration fees. Pursuantto '92.525(2),Florida Statutes,the undersigned,William^.Benson,CP.A.t makes the following declaration underpenaltyofperjury: Listedbelow are all individuals who maymakea presentation onbehalfoftheentity that theaffiant represents.Please note;Nopersonshallappear before any committee on behalf of anyone unless he or she has been listed as part of the firm's presentation team pursuant to this paragraph or unless he or she is registered with the Clerk's office asa lobbyist and haspaid all applicable lobbyist registration fees. NAME William G.Benson,CP.A. Israel J.Gomez,C.P.A. Marc A.Grace,CP.A. TITLE Managing Partner Partner Associate Partner For the purposeofthis Affidavit of Representation only,the listed membersofthepresentationteam, withtheexceptionofanypersonotherwiserequiredtoregisterasa lobbyist,shall notberequiredto payanyregistrationfees.The Affidavit ofRepresentation shall be filed withtheCityClerk'sofficeat the time the committee'sproposalissubmittedtotheCityaspartof the procurement process. Under penalties of perjury,1declarethat I have readthe foregoing declaration andthatthe facts stated initare true and specifically that the persons listedabovearethemembersofthe presentation teamof the entity listed below Signature of Representativey WilliamG.Benson,CJP.A./Managing Partner FVint Name and Title CityofSouth Miami iiJL Page 51< 20/&> Keefe McCullough. Printnameof entity being represented 2016 External Audit RFP SoubTMiami THE CITY OF PLEASANT UVINC RFP Title: RFP No.: J~A}d/CT cur Evaluation Scoring Sheet External Audit Services FN 2016-06 Purchasing Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southmiarrflf[.gnv DIRECTIONS:Please scoreeach firm,foreach specific criteria provided.Scoringis based oneachcriteria liste^belowwith a maximum scoreforeach criteria.Thetotalscoreforeachproposeris calcufated by adding eachcriteriaforatotalscore by proposer.The maximum score total score for each proposer is 100 points. Bidder's Expertise and Experience Max 40 Points Audit Approach Max 30 Points Cost of Services Max 30 Points Total Score: Additional Comments: </D V ir YD fD Id ho if lo Spa/y-sft?-mil ^viewedby:-/^^~y^flyj ^j^^^T ***</Ar//it (PrintName)(Signature) Page 1 of 1 ^l^^oC U^r South^Miami THECITY OF PLEASANT LIVING RFP Title: RFP No.: Evaluation Scoring Sheet External Audit Services FN 2016-06 Purchasing Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southmiamifl.gov DIRECTIONS:Pleasescoreeach firm*foreach specific criteriaprovided.Scoring isbasedoneachcriterialistedbelow wifo amaximumscoreforeachcriteria.Thetotal score foreach proposer is calculated by adding eachcriteriaforatotal score by proposer.The maximum score total score for each proposer is 100 points. Bidder's Expertise and Experience Max 40 Points Audit Approach Max 30 Points Cost of Services Max 30 Points Total Score: Additional Comments: ppW A o 4o 3o 3o 1Q n_o m mm J&- (PrintName) Wi rtjei (Signature) Page 1 of 1 5o 3<=> 3o NhP hphni tP Date:4-^5~-Ko 7 'SoutW1 Miami TME CITY OF PLEASANT LIVING RFPTitle: RFP No.: Evaluation Scoring Sheet External Audit Services FN 2016-06 PurchasingDivision 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southmiamifl.gov DIRECTIONS:Pleasescoreeach firm,foreachspecificcriteriaprovided.Scoringisbasedoneachcriterialistedbelowwith amaximum score foreachcriteria.Thetotal score foreachproposeriscalculatedby adding eachcriteriaforatotal score by proposer.The maximum score total scoi 2. 3. Bidder's Expertise and Experience Max 40 Points Audit Approach Max 30 Points Cost of Services Max 30 Points Total Score: Additional Comments: each proposer is 100 points. I/O.4*> *20'~bd 9*±< 3M J^p^~- »(Prtnt NPrintName) LLfrr Page 1 of 1 W *-/V'.r >£7 Date://»<//£ WMi<Souttf1 Miami THE CITY OF PLEASANT LIVING RFP Title: RFP No.: <^r Evaluation Scoring Sheet External Audit Services FN 2016-06 Purchasing Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 WWW.sbuthmlamifl.goy DIRECTIONS:Please scoreeach firm,for each specific criteria provided.Scoring is based on each criteria listed below with a maximum score for each criteria.The total score for each proposer is calculated by adding each criteria foratotalscore by proposer.The maximum score total score for each proposer is 100 points. 2. Bidder's Expertise and Experience Max 40 Points Audit Approach Max 30 Points Cost of Services Max 30 Points Total Score: Additional Comments: w /^O 1**r *>$<>y tSiilM^MiilBIP 1$#H£$ /i/fc-^ff^rciu -j-o 0^^/^g/ 7^(Print Name)Tj Date: Page 1 of 1 ,€South-1 Miami The city of pleasant living RFP Title: RFP No.: Evaluation Scoring Sheet External Audit Services FN 2016-06 Purchasing Division 6130 Sunset Drive South Miami,Rorida 33143 (305)663-6339 www.southmiamifLgov DIRECTIONS:Pleasescoreeach firm,foreach specific criteriaprovided.Scoringisbasedoneachcriterialisted belovy vyith, ft maximum score foreachcriteria.Thetotal score foreach proposer iscalculatedbyaddingeachcriteriaforatotal seorq by proposer.The maximum score total score for each proposer is 100 points. Additional Comments: Reviewed by:/<!y^£rAXjO^ (PrintName) ^^g^^ (Signature) Page 1 of 1 Date:liU. South^Miami THE CITY OF PLEASANT LIVING RFP Title: RFP No.:, f-Ju^ Evaluation Scoring Sheet External Audit Services FN 2016-06 Purchasing Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southrniarpif|tg<>v DIRECTIONS:Pleasescoreeach firm,foreach specific criteria provided.Scoring isbasedoneachcriterialistedbelowwith a maximum scorefor each criteria.Thetotalscorefor each proposeris calculated by adding each criteria foratotalscore byproposer.The maximum score total score for each proposer is 100 points. 2. Bidders Expertise and Experience Max 40 Points Audit Approach Max 30 Points Cost of Services Max 30 Points Additional Comments: 3o 3o tB WX9M IIPmmmmmm (U< 'V (Print Name)'''(Signature)T Page 1 of 1 3 O 3D Date:>5 ^-~\L NOT*RESULTS ARENOT rMNAlUNm Corrected Sheet,dated 4.21.16 R*P totiTlOX*Q*e*T*RNAl AUblT SERVICES Audit Item Base SingleAudit fcettilbh ..;•'•**••CRA Soutn1 Miami THE CITY OFPLEASANTLIVING Consultant FY 2016 FY 2017 ttf2018 FY 2016 FY 2017 FY 2018 >Y201«I hr20i7 FY 2018 1*20-*FY20ti FY 201*FY 2016 FY 2017 FY 2018 AC&F $38,000 $40,000 $42,000 $4,000 $4,000 $4,000 $11,000 $11,000$11,000 $8,000 $8,000 $8,000$8,000 $8,000 $8,000 Crowe Horwath $46,500 $47,900 $49,300 $4,300 $4,400 $4,500 $11,500 $11,800 $12,100 $8,500 $8,800 $9,100 $7,600 $7,800 $8,000 GLSC $40,000 $42,500 $45,000 $3,000 $3,000 $3,000 $11,000 $13,500 $15,000 $8,500 $10,000 $11,500 $8,000 $8,000 $8,000 Keefe McCullough $40,000 $42,000 $44,000 $2,500$2,500 $2,500 $10,000 $10,000 $10,000 $8,000 $8,000 $8,000 $10,000 $10,000 $10,000 Marcum $51,000 $52,230 $54,106 $5,000 $5,150$5,305 $14,000 $14,420 $14,853 $9,000 $9,270 $9,548 $11,500 $11,845 $12,200 MSL $45,000 $45,000 $45,000 $3,500 $3,500 $3,500 $10,000 $10,000 $10,000 $6,000 $6,000 $6,000 $5,000 $5,000 $5,000 S.Davis $43,000 $43,000 $43,000 $4,000 $4,000 $4,000 $10,000 $10,000 $10,000 $4,000 $4,000 $4,000 $7,000 $7,000 $7,000 Audit Item bate ...Pension ''•••;'m .:':V;..V:;;/;;«$,;•;;•••;:;':;;;.V^'•-•v'-v/ii^-:.-;".:""-;.-'";-"• Consultant FY 2016 FY 2017 FY 2018 3-Yr Total FY 2016 fir-bi7 rV2D%B FY 2016 FY 2017 iFYiplB FYibir FY 2017 FY 2018 S.Davis $43,000 $43,000 $43,000 $129,000 $10,000 $10,000 $10,000 $4,000 $4,000 $4,000 $7,000 $7,000 $7,000 MSL $45,000 $45,000 $45,000 $135,000 $10,000 $10,000 $10,000 $6,000 $6,000 $6,000 $5,000 $5,000 $5,000 AC&F $38,000 $40,000 $42,000 $120,000 $11,000 $11,000 $11,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 Keefe McCullough $40,000 $42,000 $44,000 $126,000 $10,000 $10,000 $10,000 $8,000 $8,000 $8,000 $10,000 $10,000 $10,000 GLSC $40,000 $42,500 $45,000 $127,500 $11,000 $13,500 $15,000 $8,500 $10,000 $11,500 $8,000 $8,000 $8,000 Crowe Horwath $46,500 $47,900 $49,300 $143,700 $11,500 $11,800 $12,100 $8,500 $8,800 $9,100 $7,600 $7,800 $8,000 Marcum $51,000 $52,230 $54,106 $157,336 $14,000 $14,420 $14,853 $9,000 $9,270 $9,548 $11,500 $11,845 $12,200 GRAND TOTALS FY 2016 FY 2017 FY 2018 3-YEAR TOTAL Base,Pension, 185,CRA $64,000 $64,000 $64,000 $192,000 $66,000 $66,000 $66,000 $198,000 $65,000 $67,000 $69,000 $201,000 $68,000 $70,000 $72,000 $210,000 $67,500 $74,000 $79,500 $221,000 $74,100 $76,300 $78,500 $228,900 $85,500 $87,765 $90,707 $263,972 CPA's +Trusted Advisors July 20,2016 Mr.Steven Alexander,City Manager and Members of the City Commission City of South Miami,Florida 6130 Sunset Drive South Miami,FL 33143 DearMr.Alexander andCity Commission Members: We afe pleased toconfirmour understanding ofthe services weareto provide the City ofSouth Miami,Florida (the "City")for the years ending September 30,2016and2017with the continuation option of auditingits financial statements foranadditionalone-yearperiod.Wewillaudit the financial statements of the governmental activities,eachmajorfund,and the aggregate remaining fund information,including the related notes to the financial statements,which collectively comprise the basic financial statements of the Cityas of andfor the years ending September 30,2016and2017. Accountingstandardsgenerally accepted in the UnitedStatesof America providefor certain required supplementary information (RSI),suchasmanagement'sdiscussionand analysis (MD&A),to supplement the City'sbasic financial statements.Such information,althoughnota part of the basic financiarstatements,is required by the Governmental Accounting Standards Board who considers it to bean essential part of financial reporting forplacing the basicfinancial statements inan appropriate operational,economic,orhistorical context.Aspartofour engagement,we willapply certain limited procedurestothe City's RSI in accordance with auditing standardsgenerallyaccepted in the United Statesof America.Theselimitedprocedures will consistof inquiries ofmanagement regarding the methods ofpreparing the informationandcomparingthe information for consistency with management's responsestoourinquiries,thebasic financial statements,and other knowledgewe obtainedduringouraudit of the basic financial statements.Wewill not expressanopinionor provide any assurance on the information because the limited procedures donot provide us with sufficient evidencetoexpressanopinionorprovideany assurance.The following RSI is required by generally accepted accounting principles and will besubjectedto certain limitedprocedures,but will notbe audited: 1.Management's DiscussionandAnalysis. 2.Schedule of FundingProgressand Employer Contributions Care Benefits (OPEB). 3.Pension Schedules -Retirement System. Other Post-Employment Health Wehavealsobeenengagedtoreporton supplementary information other than RSI that accompanies the City's financial statements.Wewillsubject the following supplementary information to the auditingproceduresappliedinourauditofthe financial statements andcertainadditionalprocedures, including comparing and reconciling such information directly to the underlyingaccountingandother recordsusedtoprepare the financial statements orto the financial statements themselves,and other additional proceduresinaccordancewithauditingstandardsgenerallyacceptedin the UnitedStatesof America,and we will provide an opinion on itinrelation to the financial statements asa whole,ina report combined with our auditor's report on the financial statements: 1.Schedule of Expenditures of Federal Awards and State Financial Assistance. 2.CombiningandIndividual Fund Financial Statements and Schedules. 3.Budgetary Comparison Schedules. KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax:954.938.9353 City of South Miami,Florida -2-July 20,2016 Thefollowing other informationaccompanying the financial statements will riot be subjected to the auditing procedures appliedin our audit of the financial statements,andour auditor's report willnot provide art opinionorany assurance on that other information: i.Introductory Section. 2.Statistical Section. Wewillalsoissue separate annual financial reports on the SouthMiami Community Redevelopment Agency,General Employee &Police Pension andFlorida185 Share Plan Pension for the years ending September 30,2016 and 2017,with the continuation option of auditing itsfinancial statements foran additional one-year period. Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented,in all material respects,in conformity with U.S.generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements asawhole.The objective also includes reporting on- •Internal control over financial reporting and compliance with provisions of laws,regulations, contracts,and award agreements,noncompliance with which could havea material effecton the financial statements in accordance w\X\\GovernmentAuditing Standards, •Internal control over compliance related to major programs and projects and an opinion (or disclaimer of opinion)oncompliancewithfederaland state statutes,regulations,and the terms andconditionsoffederal awards and state projects that couldhaveadirectandmaterialeffect on each major program and project in accordance with the SingleAuditAct Amendments of 1996 and Title2 U.S.Code of FederalRegulations (CFR)Part 200,UniformAdministrative Requirements,Cost Principles,andAuditRequirements for FederalAwards (Uniform Guidance) andthe Department of Financial Services StateProjects Compliance Supplement. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that (1)the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance,and (2)the report isan integral part ofan audit performed in accordance with GovernmentAuditingStandards in considering the entity's internal control and compliance.The UniformGuidanceand Chapter 10.550,Rules Of the Auditor General report on internal control over compliance will includea paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and Chapter 10.550,Rules of the Auditor General Both reports will state that the report is not suitable forany other purpose. Our audit will be conducted in accordance withauditing standards generally accepted in the United States of America;the standards for financial audits contained in GovernmentAuditingStandards, issued by the Comptroller General of the United States;the SingleAuditAct Amendments of1996;the provisions of the Uniform Guidance;and Chapter 10.550,Rules of theAuditor General,andwill include tests of accounting records,a determination of major program(s)/project(s)in accordance with the Uniform Guidance and Chapter10.550,Rules of the Auditor General,and other procedures we consider necessary to enable us to express such opinions.We willissue written reports upon completion of our Single Audit Our reports willbe addressed to the Honorable Mayor,City Commission and the City Manager.We cannot provide assurance that unmodified opinions willbe expressed.Circumstances may arise in which itis necessary for us to modify our opinions or add emphasis-of-matteror other-matter paragraphs.If our opinionsare other thanunmodified,we will discuss the reasons with youin advance.If,forany reason,we are unable to complete the audit or are unabletoformor have notformedopinions,wemaydeclinetoexpressopinionsorissue reports,or we may withdraw from this engagement. KMCcpa.COm |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954,771.0896 Fax:954.938.9353 Cityof South Miami,Florida -3-July20,2016 Audit Procedures-General Anauditincludesexamining,ona test basis,evidence supporting the amounts and disclosures in the financial statements;therefore,our audit will involve judgment about the number of transactions to be examined and the areas to be tested.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management aswell as evaluating the overall presentation of the financial statements.We willplan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement,whether from(1)errors,(2)fraudulent financial reporting,(3) misappropriation of assets*or(4)violations oflawsor governmental regulations that are attributable to the government or to actsby management or employees acting on behalf of the government. Because the determination of abuse is subjective,GovernmentAuditingStandards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit,combined with the inherent limitations of internal control,and because wewill not perform a detailed examination ofall transactions,there isarisk that material misstatements or noncompliance mayexistandnotbe detected byus,even though the audit is properly planned andperformedin accordance with U.S.generally acceptedauditingstandards and Government Auditing Standards.In addition,an auditisnot designed to detect immaterial misstatements or violations oflaws or governmental regulations that donot have a direct and material effect on the financial statements or major programs/projects.However,wewillinform the appropriate level ofmanagementofanymaterialerrors,anyfraudulent financial reporting,or misappropriation ofassets that cometo our attention.We will also inform the appropriate level of managementofany violations oflawsorgovernmental regulations that cometoourattention,unless clearly inconsequential,and of any material abuse thatcomestoourattention.We will include such matters in the reportsrequiredfora Single Audit.Our responsibility as auditors islimitedto the period coveredbyour audit and does not extend toanylater periods forwhichwearenot engaged as auditors. Our procedures will include testsof documentary evidence supporting thetransactions recorded in the accounts and direct confirmation of receivables and certain other assets andliabilitiesby correspondencewith selected individuals,funding sources,creditors,andfinancialinstitutions.We will request written representations from your attorneys aspartoftheengagement,andthey may bill you for responding tothis inquiry,At the conclusion ofouraudit,we will require certain written representations from you about your responsibilities for the financial statements;schedule of expenditures of federal awards andstate financial assistance;federal andstate award programs; compliance with laws,regulations,contracts,andgrant agreements;andother responsibilities required by generally accepted auditing standards. Audit Procedures-Internal Control Ouraudit will includeobtaininganunderstandingofthegovernmentanditsenvironment,including internal eontrot sufficientto assess the risks ofmaterial misstatement of the financial statements and to design the nature>timing,and extent of further audit procedures.Tests of controls may be performed totestthe effectiveness of certain controls thatwe consider relevant to preventing and detecting errors and fraud that are materialtothe financial statements and to preventingand detectingmisstatementsresultingfrom illegal actsandother noncompliance matters that haveadirect and material effect on the financial statements.Our tests,if performed,willbelessin scope than would be necessaryto render anopiniononinternalcontroland,accordingly;noopinion will be expressedinour report oninternalcontrol issued pursuantto Government Auditing Standards. As required bythe Uniform GuidanceandChapter10.550,Rules of the Auditor General,we will perform tests ofcontrolsovercompliancetoevaluate the effectivenessof the designandoperationof cdntrols that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program and state project.However,our tests will belessin scope than would be necessary to render anopinionon those controls and,accordingly, noopinion will be expressed in our report oninternalcontrolissued pursuant to the Uniform Guidance and Chapter10,550,Rules ofthe Auditor General. KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax:954.938.9353 City of South Miami,Florida -4-July 20,2016 An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses.However,during the audit,wewill communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards>GovernmentAuditingStandards,the Uniform Guidance and Chapter 10.550,Rules of theAuditor General, Audit Procedures-Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement we will perform tests of the City's compliancewithprovisionsofapplicable laws, regulations,contracts,and agreements,including grant agreements.However,the objective of those procedures will not be to provide anopiniononoverall compliance andwewill not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance and Chapter 10.550,Rules of the Auditor General requires thatwealso plan and perform the audittoobtain reasonable assurance about whether the auditee has complied with applicable federal and state statutes,regulations,and the terms and conditions offederaland state awards applicable to major programs and projects.Our procedures will consist of tests of transactions and other applicable procedures describedin the OMB Compliance Supplement and Chapter 10.550, Rules ofthe Auditor General for the typesofcompliance requirements that couldhaveadirectand materialeffectoneachoftheCity'smajorprogramsandprojects.The purpose of these procedures will be to express an opinion onthe City's compliance with requirements applicable to each of its major programs and projects in our report on compliance issued pursuant to the Uniform Guidance and Chapter 10.550,Rules of the Auditor General. Other Services We will alsoassistinpreparing the financial statements,scheduleof expenditures offederalawards andstate financial assistance,and related notes in conformity with U.S.generally accepted accounting principles,Uniform Guidance and Chapter 10.550,Rules ofthe Auditor General basedoninformation provided by you.These nonaudit services donot constitute an audit under Government Auditing Standards andsuch services will notbe conducted in accordance with Government Auditing Standards. We will perform the servicesinaccordancewith applicable professional standards.The other services arelimitedto the financial statements,schedule of expenditures of federal/state awards,and related notes services previously defined.We,in our soleprofessional judgment,reserve the right to refuse to performany procedure or take anyaction that could he construedas assuming management responsibilities. Management Responsibilities Managementisresponsiblefor(1)establishingand maintaining effectiveinternalcontrols,including internal controlsover federal andstate awards,andfor evaluating and monitoring ongoing activities, to help ensure that appropriategoalsand objectives aremet;(2)following lawsand regulations;(3) ensuring that there isreasonableassurance that governmentprogramsareadministeredincompliance withcompliance requirements;and(4)ensuring that management andfinancialinformationisreliable andproperly reported.Management isalsoresponsibleforimplementingsystemsdesigned to achieve compliance with applicable laws,regulations,contracts,and grant agreements.You arealso responsiblefor the selectionandapplicationofaccountingprinciples;for the preparation andfair presentation of the financial statements,schedule of expenditures of federal awards and state financial assistance,and all accompanying information inconformitywith U.S.generallyaccepted accounting principles;andfor compliance withapplicablelawsand regulations (includingfederaland state statutes)and the provisionsof contracts andgrant agreements (including award agreements). Your responsibilities alsoinclude identifying significant contractorrelationshipsin which thecontractor hasresponsibilityforprogram compliance andfor the accuracyand completeness of that information. KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax-954.938.9353 City of South Miami,Florida July20,2016 Management is also responsible for making allfinancial records and related information available to us andfor the accuracy and completeness of that information.You arealso responsible for providing us with (1)accesstoallinformationofwhichyouareaware that isrelevanttothe preparation andfair presentation of the financial statements,(2)accesstopersonnel,accounts,books,records,supporting documentation,and other information as needed to perform an audit under the Uniform Guidance and Chapter 10.550,Rules of theAuditor General,(3)additional information that wemay request for the purpose of the audit,and(4)unrestricted accessto persons within the government fromwhom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming tousin the management representation letter that the effects of any uncorrected misstatements aggregated byus during the current engagement and pertaining to the latest period presented are immaterial,both individually and in the aggregate,to the financial statements taken asa whole. Youare responsible for the design and implementation of programs and controls to prevent and detect fraud,andforinformingus about all knownor suspected fraud affecting the government involving (1) management,(2)employees whohavesignificantrolesininternal control,and(3)others where the fraud could have a material effect on the financial statements.Your responsibilities include informing usofyourknowledge of any allegations offraudor suspected fraud affecting the government received in communications from employees,former employees,grantors,regulators,or others.In addition, youare responsible for identifying and ensuring that the government complies with applicable laws, regulations,contracts,agreements,and grants.Management isalso responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws,regulations,contracts, and grant agreements,or abuse that we report.Additionally,as required by the Uniform Guidance and Chapter 10.550,Rules ofthe Auditor General,it is management's responsibility toevaluateand monitor noncompliance with federal and state statutes,regulations,and the terms and conditions of federal and state awards;take prompt action when instances of noncompliance are identified including noncomplianceidentifiedin audit findings;promptlyfollowupand take corrective action on reported audit firidings;and to prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal and state awards received and understanding and complyingwith the compliance requirements andforthe preparation of the schedule of expenditures of federal awards and state financial assistance (including notes and noncash assistance received)in conformitywiththeUniformGuidanceandChapter10.550,Rules ofthe Auditor General.You agreeto include our report on the schedule of expenditures of federal awards and state financial assistance in anydocumentthatcontainsandindicates that wehavereportedon the scheduleofexpendituresof federal awards and state financial assistance.You also agree to include the audited financial statementswithanypresentationofthescheduleof expenditures offederalawardsandstate financial assistance that includes our report thereon.Your responsibilities include acknowledging to usin the writtenrepresentation letter that (1)youareresponsiblefor presentation ofthescheduleof expenditures of federal awards and state financial assistance in accordance with the UniformGuidance andChapter10.550,Rifles ofthe Auditor General;(2)youbelieve the schedule ofexpendituresof federal awards and state financial assistance,includingitsform and content,is stated fairlyin accordance with the Uniform Guidance and Chapter 10.550,Rules of theAuditor General;(3)the methods of measurement or presentation have not changed from those used in the prior period (or,if they have changed,the reasons for such changes);and (4)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards and state financial assistance. KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax:954.938.9353 City of South Miami,Florida -6-July 20,2016 Youarealsoresponsiblefor the preparation of the other supplementary information,which we have been engaged to report on,in conformity with U.S.generally accepted accounting principles.You agreetoincludeourreport on thesupplementaryinformationinany document that contains,and indicates that we have reported on,the supplementary information.Youalsoagreetoinclude the audited finahcial statements withany presentation of the supplementary information that includesour report thereon.Yourresponsibilitiesincludeacknowledgingtous in the written representation letter that (1)you areresponsiblefor presentation ofthe supplementary information inaccordancewith GAAP;(2)you believe the supplementary information,including its form and content,is fairly presentedin accordance with GAAP;(3)themethodsof measurement orpresentationhavenot changed frorti those usedin the prior period (or,if they havechanged,the reasonsfor such changes); and (4)youhavedisclosedtousany significant assumptionsor interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations.Management is alsoresponsiblefor identifying andprovidingreport copies of previousfinancialaudits,attestation engagements,performance audits,or other studies related to the objectives discussed in the AuditObjectives section of this letter.This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits,attestation engagements,performance audits,or studies.You arealso responsiblefor providing management's viewsonourcurrent findings,conclusions,and recommendations,aswellasyourplannedcorrectiveactions,for the report,andfor the timingand format for providing that information. You agree to assume all management responsibilities relatingto the financial statements,schedule of expenditures of federal awardsand state financial assistance,andrelated notes,andany other noniaudit services we provide.You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements,schedule of expenditures of federal awards and state financial assistance,andrelatednotesand that youhave reviewed andapproved the financial statements,schedule of expenditures offederalawardsand state financial assistance,and related notes prior to their issuance andhave accepted responsibility for them.Further,youagree to oversee the nonaudit services by designating anindividual,preferably from senior management,with suitable skill,knowledge,or experience;evaluate the adequacy and results of those services;and accept responsibility for them. Engagement Administration,Fees,and Other We understand that your employees willprepare all schedules;cash,accounts receivable,or other confirmations we request;andwill locate any documents selected byusfor testing. At the conclusion of the engagement,we will complete the appropriate sections of the DataCollection Form that summarizes our audit findings.It is management's responsibility to electronically submit the reporting package(including financial statements,schedule of expenditures of federalawards, sumrfvary schedule ofprior audit findings,auditors'reports,and corrective actionplan)along with the Data Collection Form to the Federal Audit Clearinghouse.We will coordinate with you the electronic submission and certification.The Data Collection Formand the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors'reports or nine months after the endoftheaudit period. We will provide copies of our reports to the City;however,management is responsible for distribution of the reports and the financial statements.Unless restricted bylawor regulation,or containing privilegedand confidential information,copiesofour reports are to be made availableforpublic inspection. KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax:954.938.9353 City of South Miami,Florida -7-July 20,2016 The audit documentation for this engagement is the property of Keefe McCulloughand constitutes confidential information.However,subject toapplicablelawsand regulations,audit documentation andappropriateindividualswillbemade available uponrequestandinatimelymannerto the Auditor Generalorits designee,a federal/state agencyprovidingdirectorindirectfunding,or the U.S. Government Accountability Officefor purposes of aquality review of the audit,to resolve audit findings,ortocarry out oversight responsibilities.Wewill notify you of anysuch request.If requested, accesstosuchaudit documentation will be provided under the supervision of KeefeMcCullough personnel.Furthermore,uponrequest,wemay provide copies ofselectedauditdocumentationtothe aforementioned parties.Thesepartiesmayintend,ordecide,to distribute the copies orinformation contained therein to others,including other governmental agencies. Theaudit documentation forthis engagement willberetainedfora minimum of fiveyears after the reportreleasedateorforany additional period requested by the agenciesnotedabove.If weare aware that a federal/state awarding agency,pass-throughentity,or auditee is contesting anaudit finding,we will contact the party(ies)contesting the audit finding forguidancepriortodestroyingthe audit documentation. Ourfeefor these services willbeas stated in the accompanying Schedule of Audit Fees.Our invoices for these serviceswillbe rendered each month as work progresses andare payable on presentation. Our fees are based uponthe anticipated cooperation from your personnel;thetimely preparation of various workpapers/financial statements schedules,and other data by your personnel;and the assumption that unexpected circumstances will notbe encountered during the audit.If significant additional timeis necessary,we will discuss itwithyou and arrive atanewfeeestimatebeforewe incur the additional costs. This agreement may be renewed based onthe mutual agreement to all terms,including fees,of both parties. We appreciate the opportunity tobeof service tothe City of South Miami,Florida and believe this letter accurately summarizes the significant termsof our engagement.If youhave any questions, please let us know.If you agree with the terms of our engagement as described in this letter,please sign the enclosed copy andreturnit to us. Very truly yours, KEEFE McCULLOUGH Israel J.Gomez jeTPA RESPONSE: This letter correctly^^rfSitirthe understanding ofthe City of South Miami,Florida. sr^l J.Gomez^efP Signature:..-Title:C/T$Af4##/*. PrimName:</&l/Jl^A L-KxAWjCsi- Date:7-^<?-/ KMCcpa.com |6550 N Federal Hwy,4th Floor,Fort Lauderdale,FL 33308 Phone:954.771.0896 Fax:954.938.9353 Cityof South Miami,Florida Schedule of Audit Fees For the Years Ending 2016,2017 and 2018 Audit Item FY2016 FY2017 FY2018 Comprehensive Annual Financial Report $40,000 $42,000 $44,000 Single Audit (Per Audit)$2,500 $2,500 $2,500 General Employee &Police Pension $10,000 $10,000 $10,000 Florida 185 Share Plan Pension $6,000 $6,000 $6,000 Community Redevelopment Agency $5,000 $5,000$5,000 26SE NEIGHBORS SUNDAY HAY 29 2016 MIAMIHERALD.COM FROM PAGE 24SE RELIGION Church:Sunday:10a.m. Bible Study,11 a.m.Wor ship;7p.m.Wednesday: Bible Study;5501 Granada Blvd.at U.S.1 across the street from University of Miami,CoralGables.305- 665-4072. Coral Gables Congrega tional Church,United Church of Christ:3010 De SotoBlvd.,Coral Gables. 305-448-7421 or coral- gablescongregational.org. First Church of Christ, Sclentlst-Coral Gables:10 a.m.Sunday:Service,Sun day school foryouth;7:30 p.m.Wednesday:Testimo ny service;410 Andalusia Ave.,Coral Gables.305- 448-3360. FirstMiami Presbyterian Church:Service time:11 a.m.Sunday;609 Brickell Ave.,Miami.305-371-3439 or www.fpcmiami.org. First United Methodist Church of Coral Gables: Sunday:8:30 a.m.tradi tional worship inthechap el,11 a.m.traditional wor shipin Sanctuary,9:30 a.m.contemporary worship in Founder's Hall,9:30 a.m.Spanish worship in Head Center;536 Coral Way,Coral Gables.305- 445-2578. First United Methodist Church of South Miami: 9:15a.m.Sunday:Schoolin thefellowshiphall;10:30 a.m.Sunday:Worship service in the Chapel;6565 Red Rd.SW 57th Ave., Coral Gables.305-667- 7508 or tumcs<a>bell- south.net. Good Shepherd Catholic Church:5p.m.Saturday: VigilMassinEnglish;6:30 p.m.Saturday:VigilMass in Spanish;8 a.m.,10:30 a.m.and5:30p.m.Sunday: MassinEnglish;9a.m., noon and7p.m.Sunday: Mass in Spanish;8:30a.m. Monday-Friday:Daily Mass in English;7:30p.m. Monday-Friday:Daily Mass in Spanish;14187SW 72nd St.,Miami.305-385- 4320. Granada Presbyterian Church:9:30 a.m.Heri tage Sunday;11a.m.Con temporary SundayinEn glishand Sunday inSpan ish;5:30p.m.dinner and 6:30 p.m.classes forall agesevery Wednesday, community groupsin homes each evening ofthe week and 6:30 p.m.Sat urday evening inDoralin Spanish;950 University Dr.,Coral Gables.305- CITY OF SOUTH MIAMI COURTESY NOTICE NOTICE IS HEREBY giventhattheCity Commission ofthe City ofSouth Miami, FloridawillconductPublicHcaring(s)atitsregularCityCommissionmeetingscheduled for Tuesday;June 7,2016,beginning at7:00 p.m.,intheCityCommissionChambers, 6130SunsetDrive,toconsiderthefollowingitem: ( A Resolution authorizing the CityManagertonegotiateandenterinto a two-yeaT contract,includinga one-year optiontorenew,with KeefeMcCullough&CO.,LLPasanexternalfinancialauditor. ALLinterestedpartiesareinvitedtoattendandwillbeheard. Forfurtherinformation,pleasecontact the CityClerksOfficeat: 305-663-6340. Maria M.Menendez,CMC CityClerk Pursuant to Florida Statutes 286.0105.theCityherebyadvises the public thatifa pcisondecides to appeal any decision made bythis Board,AgencyorCommissionwith Tespecttoany mattei considereda;itsmeetingor hearing,heorshewillneeda record ofthe proceedings,andthatfor such purpose,affectedperson mayneed to ensurethataverbatimrecordof the proceedings is made whichrecordincludesthe testimonyandevidence uponwhichtheappealistobebased. ) 444-8435 or www.grana- dapca.org. HareKrisna Temple:Veg etarian meal with devo tional music and bhakti- yogaphilosophy;6-9p.m. Sunday;3220 VirginiaSt., Coconut Grove.305-442- 7218 or www.harekrish- naculturalcenter.org. Havurah Mini Minyan: Lay-led egalitarian Minyan meets in members'homes the first and third Sat urdays of each month. Includes musical service and Torah discussion.Call Ivy for details and loca tions at 305-498-3658. Freeand open toall. Holy Rosary Church:Call for service time;9700 SW 184th St.,Kendall.305- 235-5135. Krome Avenue Church: 22755 SWKrome Ave., Redland.305-245-1544: Sunday:9a.m.School;10 a.m.MorningWorshipand Children's worship;11:15 a.m.Fellowship dinner;6 p.m.EveningWorship. Nursery available-, Wednesday 7p.m.:Bible Study and Teens. Lord of Life Lutheran Church:9:30a.m.Sunday: Worship serviceinEnglish; noon Sunday:Worship service in Spanish;10:45 a.m.Sunday:Schoolfor ages3 through fifthgrade; 9225 SW 137th Ave.,West Kendal!.305-387-4529. New Community Church of Seventh-Day Adven- tlsts:10a.m.Saturday: Small Bible study groups; 11a.m.Saturday:Meetand Greet snack time;11:30 a.m.Saturday:Contempo raryworship;1p jn.first and third Saturdays:Fel lowship luncheon;14920 SW 67th Ave.,Miami.305- 668-6038. Old Cutler Presbyterian Church:Sunday:9:15a.m. Traditional service;11 a.m. Contemporary service;11 SUMMER CAMP:]une 13-August 19,2016 Thisyear's camp programswillbecrammedwith fin-tastjc fun,marinebiologyandconservationeducation,splash- tacular animal shows,enjoyablefieldandartactivitiesand so much morel MIAMI1 -""—"©8*tve'bi£>!Register online at CRaSiIAdIUCt fniamlseaquarium.com/educatlon ii 0'Call 305-361-5705 EXT.2070R526 a.m.Spanish service;14401 Old Cutler Rd.,Palmetto Bay.305-238-8121 or www.ocpc.org. Our Lady of Divine Provi dence:5:30p.m.Saturday and 10 a.m.Sunday:Mass inEnglish;7p.m.Saturday, 8a.m.,noon,5:30,7and 8:30p.m.Sunday:Massin Spanish;7a.m.and 7 p.m. Monday-Friday and8:30 a.m.Saturday:Mass in Spanish:7a.m.and 7p.m. Monday-Friday;10205 W. Flagler St.,Miami.305- 551-8113. Our Lady of Lourdes Catholic Church:5p.m. Saturday,7:30 a.m.and 11:45a.m.Sunday:Massin English;6:30p.m.Sat urday,8:45 a.m.,1 p.m. and6:30p.m.Sunday: Mass in Spanish;11291 SW 142nd Ave.,West Kendall. 305-386-4121. OurLadyof the Holy Rosary-St.Richard Catho licChurch:8a.m.Monday- Saturday:Mass;5p.m. Saturday:Vigil;Sunday:7, 8:30,10 and 11:30 a.m. MassinEnglish;5p.m. YouthMass;7p.m.Massin Spanish;7500 SW152nd St.,Southwest Miami- Dade.305-233-8711. Palmetto Presbyterian Church:9:30a.m.Sunday: School;10a.m.Sunday: Fellowship;10:30 a.m. Sunday:Worshipservice; 6790 SW 56th St,Miami. 305-666-0632. Perrine-Peters United Methodist Church:9:30 a.m.Sunday:School;10 a.m.Sunday:Fellowship; 10:30 a.m.Sunday:Wor ship service;18301S.Dixie Hwy.,Palmetto Bay.305- 235-2309. Pinecrest Presbyterian Church:10a.m.Sunday: Worship service;10:15a.m. Sunday:school;11a.m. Sunday:Fellowship and refreshments;10400 SW 57thAve.,Pinecrest.305- 661-1009. Plymouth Congregational SEE RELIGION.34SE