12THE CITY OF PLEASANT LIVING
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
To:
FROM:
DATE:
SUBJECT:
BACKGROUND:
The Honorable Mayor & Members of the City Commission
Steven Alexander, City Manager
June 7, 2016 Agenda Item NO.:a
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.
The City issued a Request for Proposals for "External Audit Services"
including, but not limited to, auditing the City's financial statements over
a three-year term. Seven (7) proposals were received;
I. AC & F (Alberni Caballero & Fierman, LLP)
2. Crowe Horwath .
3. GLSC & Company
4. Keefe McCullough
5. Marcum, LLP
6. MSL (Moore Stephens Lovelace)
7. S. Davis & Associates
A selection committee, comprised of Audit Committee members, Kyle
Saxon and Max Monterrey and Chairperson, Brad Cassel, Pension Board
member, reviewed each proposal on April 25, 2016 and identified a
"short list" of respondents for oral interviews, in accordance with the
Evaluation and Selection procedures addressed in RFP. Respondents
selected for oral interviews were; 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 and is recommending the highest ranked
respondent, Keefe McCullough. The combined final rankings are below:
Selection Committee: SHORT LIST FINAL RANKINGS -May 9,
2016
Evaluator KEEFE MSL CROWE
McCULLOUGH HORWATH
Brad Cassel 95 86 90
Kyle Saxon 98 94 93
Max Monterrey 99 95 93
TOTAL 292 275 276
THE CITY OF PLEASANT LIVING
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
While all three respondents are capable of delivering the desired
services, Keefe McCullough's engagements focus on municipalities rather
county governments. The result is stability of staff assigned to clients
with infrequent, if any, changes. Typically larger consultants change out
staff each year which creates a learning curve for both the consultant and
the City. Keefe McCullough was the City's external auditor for FY's
20 I 0 through 2012 and during that engagement, there were no changes
to staff which resulted in an efficient, consistent and stable audit
approach. Furthermore, due to Keefe McCullough's familiarly with the
City, and their detailed on-time performance, the Finance Division
,supports the Selection Committee's recommendation. With respect to
cost, of the short list respondents, Keefe McCullough is the second
ranked over the three-year term, excluding the cost to conduct single
audits:
I. MSL:
2. Keefe McCullough:
3. Crowe Horwath:
$198,000
$210,000
$228,900
It must be noted during the interviews, the managing partner from Keefe
indicated they would be willing to negotiate their quoted fee. The Audit'
Committee believes that Keefe with meet the lowest price bid of
$192,000 for combined 3-year-year term total. Below is a summary of all
respondents' fees for the three-year term:
~1ten1 " ...•. (;~:t;Q;TALS ..
..... 3-YEAR
TOTAL
'Co,*,1tant FY1016 FY1017 FY1018 Base,
I • Pension,
185, CRA
s. Davis $64,000 $64,000 $64,000 $191,000
MSL $66,000 $66,000 $66,000 $198,000
AC&F $65,000 $67,000 $69,000 $101,000
Keefe $68,000 $70,000 $71,000 $210,000 McCullough
GLSC $67,500 $74,000 $79,500 $221,000
Crowe $74,100 $76,300 $78,500 $228,900 Horwath
Marcum $85,500 $87,765 $90,707 $263,971
Regarding the City charter requiring a three-year rotation of audit firms,
the Audit Committee feels that it would be in the best interest of the
City, if the City would be provided the ability to maintain an audit firm
for a maximum of about 5 or 6-years. The Audit Committee believes the
rfr South rMiami
THE CITY OF PLEASANT LIVING
CITY OF SOUTH MIAMI
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
FUNDING
RESTRICTIONS:
ATTACHMENTS:
City would receive proposals from larger firms and would obtain better
priced proposals. During the interview process, each of the three firms
confirmed mandatory 3-year required rotations to be well outside the
standard practice.
Moreover, the Charter Committee a few years ago made the same
recommendation to the commission which they agreed with and it was
placed on the referendum along with other Charter technical revisions
which the item in its entirety did not pass.
Nonetheless, the Audit Committee request that the City provide voters
with the question, at One of the upcoming elections, or at a future
election, a ballot question requesting that the City move from
a mandatory 3-year audit firm rotation to a mandatory 6-year audit
firm rotation.
According to the Clerk City, to piggyback onto any upcoming election,
the cost is between $9,000 and $12,000.
There are no reporting funding restrictions on the use of the funds,
other than amounts will be approved in the annual fiscal year budgets.
Resolution
Proposal, Keefe McCullough
Selection Committee Score Sheets; Short list and Final
Proposal Summary
RFP, External Audit Services
Sun Biz Registration
Daily Business Review Advertisement
Demand Star Results
1 RESOLUTION NO: _____ _
2 A Resolution authorizing the City Manager to negotiate and enter into a two-year
3 contract, including a one-year option to renew, with Keefe McCullough & CO., LLP as
4 an external financial auditor.
5
6 WHEREAS, Article 4, Section 4 E. of the City Charter requires that the City hire a
7 Certified Public Accountant for no more than three (3) consecutive years for the purpose of
8 making an independent examination and report in accordance with generally accepted auditing
9 standards and review of accounts and other financial transaction by the City and submitting
10 such report, together with recommendations for improving fiscal control, to the Commission
11 and the City Manager for each fiscal year; and
12
13 WHEREAS, the City solicited bids for financial audit service and received proposals from
14 seven financial consultant firms with licenses to operate within the State of Florida; and
15
16 WHEREAS, the proposals were reviewed by a Selection Committee comprised of Audit
17 Committee members who have recommended that the City hire the firm of Keefe, McCullough
18 & CO., LLP; and
19
20 WHEREAS, the Finance Division is in support of the recommendation; and;
21
22 WHEREAS, the funds to support this engagement will be approved in the annual fiscal
23 year budgets.
24 NOW THEREFORE BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE
25 CITY OF SOUTH MIAMI, FLORIDA;
26 Section 1. The City Manager is hereby authorized to negotiate and enter into a contract
27 with Keefe McCullough & CO., LLP as an independent external financial auditor and execute a
28 two-year audit contract, with the option to renew for one year, if so desired by the City
29 Manager.
30 Section 2. Severability. If any section, clause, sentence, or phrase of this resolution is
31 for any reason held invalid or unconstitutional by a court of competent jurisdiction, this holding
32 shall not affect the validity of the remaining portions of this resolution.
33 Section 3. Effective Date: This resolution shall take effect immediately upon
34 enactment.
35
36
37
38
39
40
41
42
43
PASSED AND ADOPTED this _ day of ____ , 2016
ATTEST: APPROVED:
CITY CLERK MAYOR
COMMISSION VOTE:
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READ AND APPROVED AS TO FORM,
LANGUAGE, LEGALITY AND EXECUTION
EXECUTION THEREOF
CITY ATIORNEY
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Mayor Stoddard:
Vice Mayor Welsh:
Commissioner Harris:
Commissioner Liebman:
Commissioner Edmond:
Keefe
McCullough
CPA's + Trusted Advisors
Q CPA's + Trusted Advisors
Keefe
McCullough
PROPOSAL FOR ANNUAL
FINANCIAL AUDIT SERVICES
Issued on April 15, 2016
Keefe McCullough
6550 N Federal Highway, 4th Floor
Fort lauderdale, Fl33308
Phone: 954-771-0896
Contact: Bill Benson
Email: BiII.Benson@kmccpa.com
8 CPA's + Trusted Advisors
Keefe
McCullough
TRANSMITTAL LETTER
Section I
April 15, 2016
Keefe
McCuUough
CPA's + Trusted Advisors
Ms. Maria M. Menendez, CMC, City Clerk
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 annual financial and compliance audit of the various funds
of the City for the fiscal years ending September 30, 2016 and 2017 with the continuation option of
auditing its financial statements for an additional one-year period.
Our examination of these financial statements will be conducted in accordance with:
1. Generally accepted auditing standardsand Audits of State and Local Governmental Units
issued by the American Institute of Certified Public Accountants (AI CPA);
2. Government Auditing Standards, as issued by the Comptroller General of the United States;
3. Circular No. A-133, Audits of State and Local Governments, Office of Management and Budget
as well as the following additional requirements;
4. The provisi~ns of the Federal Single Audit Act (as amended);
5. The provisions of the Florida Single Audit Act (as amended);
6. Rules of the Auditor General for the State of Florida relating to Section 11.45 of the Florida
Statutes; and
7. Other applicable federal, state and local laws or regulations.
We are familiar with and prepared to advise City staff on how best to implement both current and
proposed GASB statements. We are also prepared to provide informal advice and consultation
throughout the year on matters relating to accounting and financial reporting. We understand there
would not necessarily indude any task that entails significant research or a formal report.
Keefe McCullough is committed to performing the auditing services within the prescribed time frame
as outlined in the City's request for proposal.
KMCcpa.com I 6550 N Federal Hwy, 4th Floor, Fort Lauderdale, FL 33308 Phone: 954.771.0896 Fax: 954.938.9353
We believe our firm 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 qualify 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 in a loyal
and satisfied clientele over many years.
We hereby attest to our authority to submit this proposal and to individually bind Keefe McCullough to
perform this audit in accordance with the resulting contract agreement should the firm be selected.
This proposal is a firm and irrevocable offer for ninety (90) days from the date of the proposal.
Regards,
G. Benson, C.P.A.
KMCcpa.com I 6550 N Federal Hwy. 4th Floor. Fort Lauderdale. FL 33308 Phone: 95L,.771.0896 Fax: 954.938.9353
o CPA's + Trusted Advisors
Keefe
McCullough
TECHNICAL PROPOSAL
Section II
o CPA's + Trusted Advisors
Independence
Keefe
McCullough
The firm should provide an affirmative statement that it is independent of the City of South Miami as
defined by generally accepted auditing standards and the U.S. General Accounting Office's Governing
Audit Standards.
Keefe McCullough is independent of the City of South Miami as defined by generally accepted auditing
standards and the U.S. General Accounting Office's Governing Audit Standards.
The firm should also list and describe the firm's professional relationships involving the City of South
Miami for the past five (5) years, together with a statement explaining why such relationships do not
constitute a conflict of interest relative to performing the proposed audit.
Our firm audited the City of South Miami for the period 2010 through 2012.
In addition, the firm shall give the City of South Miami written notice, within five (5) days of any
professional relationships entered into during the period of this agreement.
We agree to give the City written notice, within five (5) days, of any professional relationships entered into
during the period ofthis 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 in Florida.
Keefe McCullough is properly licensed in the State of Florida by the Department of Professional Regulation.
Our license number is AD 0010282. Further all members ofthe firm that are designated as Certified Public
Accountants are properly licensed in the State of Florida.
Firm Qualifications and Experience
The Bidder should state the size of the firm, the size of the firm's governmental 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 a full-time basis and the number and nature of
the staff to be so employed on a part-time basis.
Our office consists of seven partners, approximately sixty (60) professional accounting staff members and
administrative support personnel. Our governmental audit staff consists ofthirty-five professionals. Our
office is located in downtown Fort Lauderdale at 6550 N Federal Hwy, 4th Floor, Ft. Lauderdale, FL 33308.
The following individuals will be assigned to this engagement on a full-time basis:
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 Pa rtner
Manager
Supervisor
o CPA's + Trusted Advisors
Keefe
McCullough
If the Bidder is a joint venture or consortium, the qualifications of each firm comprising the joint venture
or consortium should be separately identified and the firms all must be certified public accountants in
Florida. Provide information on the government auditing experience of each 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 as Certified Public 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.
Provide as 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. We have experienced very low 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. We will communicate with City finance personnel in the event of staff
turnover and promptly identify a mutually agreeable and governmentally qualified replacement team
member.
Engagement partners, managers, other supervisory staff and specialists may be changed if those
personnel leave the firm, are promoted or are assigned to another office. These personnel may also be
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
in this request for proposal may only be changed with the express prior written permission ofthe City. We
also understand the City retains the right to approve or reject replacements.
Consultants and firm specialists mention in response to this request for proposal can only be changed
with the express prior written performance of the City of South Miami, which retains the right to approve
or reject replacements.
We understand that consultants and firm specialists mention in response to this request for proposal can
only be changed with the express prior written performance of the City, which retains the right to approve
or reject replacements.
o CPA's + Trusted Advisors
Keefe
McCullough
Other audit personnel may be changed at the discretion of the Bidder provided that replacements have
substantially the same or better qualifications or experience.
We understand that other audit personnel may be changed at the discretion of the Bidder provided that
replacements have substantially the same or better qualifications or experience.
A specific Client Reference List with names, addresses, telephone numbers and email addresses is a
requirement.
You may call the following individuals concerning our firm's capabilities, accessibility and responsiveness.
Ms. Nancy S. 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
7 North Dixie Highway
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 last five years for 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 ofthe City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2010 through 2012
Engagement Partner: Israel J. Gomez, C.P.A.
Office location: 6550 N Federal Hwy, 4th Floor
Ft. lauderdale, Fl33308
G CPA's + Trusted Advisors
Similar Engagements With Other Government Entities
Keefe
McCullough
For the Firm's office that will be assigned responsibility for the audit, list the most significant
engagements (minimum of 5) performed in the last five years that are similar to the engagement
described in this request for proposal. 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 in Financial
Reporting issued by the Government Finance Officers 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: William G. Benson, C.P.A. / Israel J, 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:
Annual financial and compliance audits of the City and its blended component units
Assistance in helping the City comply with the requirements of Governmental Accounting
Standards Board Statements and related pronouncements
Date of project: 1994 through present
Hours: 900
Engagement Partners: William G. Benson, C.P.A.
Ms, Corinne V. Elliott, Controller
City of Lake Worth, Florida
7 North Dixie Highway
Lake Worth, FL 33460
Phone: 561-586-1654, E-mail: celliott@lakeworth.org
Scope of services:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2014 through present
Hours: 850
Engagement Partners: Israel J. Gomez, C.P.A.
o CPA's + Trusted Advisors
Ms. Audra Curts-Whann, CPA, Finance Director
City of Sunny Isles Beach
305-792-1775
Scope of work:
Annual financial and compliance audits of the City
Keefe
McCullough
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of Work: 2010 through 2015
Hours: 600
Engagement partner(s): Cynthia L. Calvert, C.P.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:
Annual financial and compliance audits of the Village
Assistance in helping the Village obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2008 through present
Hours: 450
Engagement Partners: Cynthia L. Calvert, C.P.A.
In addition to performing over eighteen (18) 50uth Florida municipalities, our firm presently audits over sixty
(60) school audits and over one hundred (100) South Florida not-for-profit organizations.
Specific Audit Approach
The proposal must set forth a work plan, including an explanation of the audit methodology to be
followed, to perform the services required in Section II of this request for proposal. In developing the
work plan, reference should be made to such sources of information as the City' of South Miami's budget,
financial and other management information, most of which is available on the City's website,
"www.cityofsouthmiamifl.gov". The work plan for 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 size and 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 gain and 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 from City Staff, elected
officials and other appropriate individuals.
0) CPA's + Trusted Advisors
Keefe
McCullough
We have provided below a preliminary engagement work plan to perform the financial and compliance
audits which involve the government-wide financial statements, the various funds, and the capital assets
and long-term debt ofthe City.
In performing the financial and compliance audits for the City we will follow very detailed and
comprehensive audit programs. Further, it is our policy to utilize the talents of our client's personnel
wherever and whenever it is feasible to do so in 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:
(0 CPA's + Trusted Advisors
Keefe
McCullough
SPECIFIC AUDIT APPROACH
Preliminary Work &
Risk Assessment
Segment 1
Preliminary Work &
Risk Assessment
Final Work Reports
The first segment will be performed by two professional staff members and
will encompass approximately 100 hours.
Obtain an understanding of the accounting and management systems
including documentation ofthe system of internal control through
conferences with the various key finance department personnel and
standardized checklists.
Obtain information needed to identify risk assessment by making certain
inquiries and considering fraud risk factors and 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 audit and reporting
requirements for both Federal and 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.
Review and perform certain transaction and procedural tests which will
include the examination of source documents. These tests of the system will
include tests of cash receipts and disbursements, sales and utility billing,
compliance, and payroll. Audit samples will be determined based on
transaction size and number of total transactions.
G CPA's + Trusted Advisors
Keefe
McCullough
Segment 1
Preliminary Work &
Risk Assessment
I
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 including a list of schedules and working papers to be
prepared by client personnel.
------------@ ---------------------------------
Segment 2
Final Work
The second segment will be performed by two professional staff members
and will encompass approximately 200 hours.
Perform various tests and validation procedures on selected asset, liability
and equity accounts in all funds and for capital assets and long-term debt.
Examine certain revenue and expenditure accounts in all funds.
Send confirmations where applicable.
Send correspondence to attorneys as necessary.
Perform final compliance testing as necessary.
Perform final analytical procedures.
Obtain a management representation letter.
Working paper review and proposed journal entry approval.
Exit conference with City Manager.
Sample sizes in the various phases of the engagement would be determined
based on population sizes, audit objectives and nature oftransaction 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.
o CPA's + Trusted Advisors
Keefe
McCullough
Segment 2
Final Work
We will also utilize various forms of analytical procedures to accomplish
certain audit objectives. We anticipate areas of concentration subject to
analytical procedures to be services revenues and expenditures. We retain
the right to use judgment as to the extent of analytical procedures to be
used based mainly on the results of other testing completed.
In addition, we utilize personal computers and paperless audit software,
where applicable, in connection with our audit workpaper preparation and
documentation .
. -.. ----.-----~--.-@ ---.---.. -~--.. ~.---~---------.--.-----------. __ ._._----
I
Segment 3
Reports
The third segment will be 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 which will include any material
weaknesses and any irregularities and illegal acts.
Preparation of the management letter.
Review of the financial statements, reports and other information.
Cold review ofthe 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, we would outline our approach
to resolving such problem areas and the level of assistance necessary from the City's personnel.
o CPA's + Trusted Advisors
Keefe
McCullough
Each firm is required to complete the City of South Miami Disclosure Affidavit and the Florida Statute Public
Entity Crime Form.
We have completed the City of South Miami Disclosure Affidavit and the Florida Statute Public Entity Crime
Form, as well as the additional forms found in Exhibit 2 of the Request for Proposal, and have included them
in section V.
G CPA's + Trusted Advisors Keefe
McCullough
PRICE PROPOSAL
Section IV
PRICE PROPOSAL SHEET
AUDIT ITEM FY 2016 FY 2017 FY 2018
Comprehensive Annual Financial
Report
$40,000 $42,000 $44,000
Single Audit (Per Audit)
$2,500 $2,500 $2,500
General Employee & Police Pension
SEPARATE REPORT & PRESENTATION
$10,000 $10,000 $10,000
Florida 185 Share Plan Pension
SEPARATE REPORT & PRESENTATION
$8,000 $8,000 $8,000
Community Redevelopment Agency
SEPARATE REPORT & PRESENTATION
$10,000 $10,000 $10,000
Company Name: Keefe McCullQ1!gb
Date: April 15, 2016
Name !Title: William G. Benson, C.P.A, I Managing Partner
Signature:
FAILURE TO COMPLETE, SIGN A D RETURN THIS SECTION MAY
DISQUALIFY THE BIDDER ON THIS PROPOSAL
City of South Miami Page 23 2016 External Audit RFP
G CPA's + Trusted Advisors
Rates for Additional Professional Services
Keefe
McCullough
If it 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 as a 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.
Below is our firm's standard billing rates by staff level. These rates would apply for any services
outside the scope of the audit engagement. We agree that any additional work outside of the
services requested in the Request for Proposal or as a 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
Su pervisory Staff
Senior Accountant
Staff
$ 250
$140
$120
$100
$80
Payments will be based on a 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.
G CPA's + Trusted Advisors Keefe
McCullough
TEAM MEMBER PROFILES
Section IV
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 nonprofit organizations, governmental entities and the
federal and Florida Single Audit Acts. He is 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 reporting. Israel has 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). In addition,
he has assisted municipalities and other governmental entities in planning for and implementing GASB-34. Israel has
been a speaker for several seminars pertaining to current Federal Accounting Standards Board (FASB) and Government
Accounting Standards Board (GASB) pronouncements and regulations. He has also assisted various municipalities
regarding their participation in the Certificate of Achievement for Excellence in Financial Reporting program.
Israel is a member of the Florida Government Finance Officers' Association and the South Florida Government Finance
Officers' Association. He has also had continuous involvement as a sponsor and coach of various youth sports activities.
o CPA's + Trusted Advisors
ISRAEL GOMEZ, C.P.A.
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements
SPECIAL TAXING DISTRICTS
* Plantation Acres Improvement District
GOVERNMENTS
* City of Aventura, Florida
* City of Coconut Creek, Florida
* City of Key West, Florida
* City of Lake Worth, Florida
* City of 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 for Family and Child Enrichment, Inc.
• Cerebral Palsy Adult Home, Inc.
• Children's Comprehensive Care Center, Inc.
• The Children's Healing Institute, Inc.
• Children's Services Council of Broward County,
Inc.
Keefe
McCullough
NOT-FOR-PROFITS Continued
• Children's Services Council of Palm 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 Palm Beach County, Inc.
• The Haven, Inc.
• Healthy Start Coalition of Palm Beach County, Inc.
• Helping Abuse 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.
• Port of Everglades Pilots Association, Inc.
• Port of Miami Crane Management, Inc.
• Riverside Christian Ministries, Inc.
• South County Mental Health Center, Inc.
• SEFLIN (Southeast Florida Library Information
Network) -Wimberly Library
• South Florida Chapter ofthe 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.
• Village of Hope of Palm Beach County, Inc.
• Women in Distress of Broward County, Inc.
EXPERIENCE
Bill Benson has attended seminars and courses dealing with accounting and audit problems, reporting and disclosure
issues. These courses include accounting and reporting for nonprofit organizations, governmental entities and the
federal and Florida Single Audit Acts. He is 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 reporting. Bill has experience dealing
directly with the State of Florida Department of Children and Families concerning various compliance, audit and other
issues. Bill assists his clients in many areas of accounting including restructuring their existing loan agreements and bond
indentures, developing annual operating budgets, assisting with their dealings with financial institutions and the
development of business plans, financial planning and proforma financial statements.
Bill takes great pride in his community involvement. He is the Vice President of the Board of Directors of SI. Thomas
Aquinas High School Foundation. He is Vice President of the Board of Directors of Food for the Poor. He is board chair
and treasurer of the Catholic Community Foundation ofthe Archdiocese of Miami and a member of the Finance Council
ofthe Archdiocese of Miami.
@ CPA's + Trusted Advisors
BILL BENSON, C.P.A.
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements:
GOVERNMENTS
• Broward County League of Cities, Inc.
• City of Aventura, Florida
• City of Hollywood (Internal audit)
• City of Key West, Florida
• City of Marathon, Florida
• City of Margate, Florida
• City of Miami, Florida
• City of Plantation, Florida
• City of South Miami, Florida
• City of Weston, Florida
• Islamorada, Village of Islands, Florida
• The Town Foundation, Inc.
• Town of Surfside, Florida
• Village of Pinecrest, Florida
Keefe
McCullough
SPECIAL TAXING DISTRICTS
• Boynton Village Community Development District
• Coral Springs 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
• Key Largo Fire 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
• Old Palm 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
• Viera East Community Development District
• VillaSol Community Development District
• Vizcaya Community Development District
• Wentworth Estates Community Development District
• Woodland Hammock Community Development
District
(0 CPA's + Trusted Advisors
MARC GRACE, C.P.A.
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements:
GOVERNMENTS
• City of Key West, Florida
• City of Lake Worth, Florida
• City of Marathon, Florida
• City of Plantation, Florida
• City of Su nny Isles Beach, Florida
• Islamorada, Village of Islands, Florida
SPECIAL TAXING DISTRICTS
• Boynton Village 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 Comm~nity Development District
• Florida Atlantic Research and Development
Authority
• Key Largo Fire 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
• Mediterra North Community Development District
• Mediterra South Community Development District
• Messianique Training Center & Institute, Inc.
• Miromar Lakes Community Development District
• North Springs Improvement District
• Palm Bay Community Development District
• Park Place 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 living of 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 Siomin 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.
G CPA's + Trusted Advisors
KAREN MALCOLM
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements:
GOVERNMENTS
• City of Lake Worth, Florida
• City of Lauderdale Lakes, Florida
• City of South Miami, Florida
• North Bay Village, Florida
SPECIAL TAXING DISTRICTS
• Coral Springs Improvement District
• North Springs Improvement District
NOT-FOR-PROFITS
• Archways, Inc.
• Better Way of Miami, 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 of Lake Worth -Interlocal Wastewater Cost
Sharing Agreement
• City of 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
o CPA's + Trusted Advisors
Keefe
McCullough
ATTACHMENTS
Section V
PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST
Pursuant to the provisions of Paragraph (2) (a) of Section 287.133, Florida State Statutes -"A
person or affiliate who has been placed on the convicted vendor list following a conviction for a
public entity crime may not submit a Bid on a Contract to provide any goods or services to a
public entity, may not submit a Bid on a Contract with a public entity for the construction or
repair of a public building or public work, may not submit bids on leases of real property to a
public entity, may not be awarded to perform work as a Contractor, supplier, Subcontractor,
or Consultant under a Contract with any public entity, and may not transact business with any
public entity in excess of the threshold amount Category Two of Section 287.017, Florida
Statutes, for thirty six (36) months from the date of being placed on the convicted vendor list".
The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State
Statutes. BIDDERS must disclose with their Bids, the name of any officer, director, partner,
associate or agent who is also an officer or employee of the City of South Miami or it's
agencies.
SWORN STATEMENT PURSUANT TO SECTION 287.133 (3)(a),
FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES
THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY
PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS.
I. This sworn statement is submitted to ::-",C""ity~o!!.f-"So",u"!th",. ,..Mi"",,' antl"""'-----c--::------
[print name of the public entity]
by William G. Benson, C.P.A. / Managing Partner
[print individual's name and title]
for Keefe McCulloullh
[print name of entity submitting sworn statement]
whose business address is 6550 N Federal Hwy, 4th Floor
Ft Lauderdale, FI, 33308
and (if applicable) its Federal Employer Identification Number (FEIN) is 59-1363792
(If the entity has no FEIN, include the Social Security Number of the individual signing this
sworn statement: .)
2. I understand that a "public entity crime" as defined in Paragraph 287.133 (I)(g), Florida
Statutes, means a violation of any state or federal law by a person with respect to and
directly related to the transaction of business with any public entity or with an agency
or political subdivision of any other state or of the United States, including, but not
limited to , any bid or contract for goods or services to be provided to any public entity
or an agency or political subdivision of any other state or of the United States and
involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material
misrepresentation.
City of South Miami Page 34 2016 External Audit RFP
3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133 (I )(b),
Florida Statutes, means a finding of gUilt or a conviction of a public entity crime, with or
without an adjudication of guilt, in any federal or state trial court of record relating to
charges brought by indictment or information after July I, 1989, as a result of a jury
verdict, non-jury trial, or entry of a plea of guilty or nolo contendere.
4. I understand that an "affiliate" as defined in Paragraph 287.133 (I )(a), Florida Statutes,
means:
(a) A predecessor or successor of a person convicted of a public entity crime; or
(b) An entity under the co'ntrol of any natural person who is active in the
management of the entity and who has been convicted of a public entity crime. The
term "affiliate" includes those officers, directors, executives, partners, shareholders,
employees, members, and agents who are active in the management of an affiliate. The
ownership by one person of shares constituting a controlling interest in any person, or a
pooling of equipment or income among persons when not for fair market value under
an arm's length agreement, shall be a prima facie case that one person controls another
person. A person who knowingly enters into a joint venture with a person who has
been convicted of a public entity crime in Florida during the preceding 36 months shall
be considered an affiliate.
5. I understand that a "person" as defined in Paragraph 287.133 (I)(e), Florida Statutes,
means any natural person or entity organized under the laws of any state or of the
United States with the legal power to enter into a binding contract and which bids or
applies to bid on contracts for the provision of goods or services led by a public entity,
or which otherwise transacts or applies to transact business with a public entity. The
term "person" includes those officers, directors, executives, partners, shareholders,
employees, members, and agents who are active in management of an entity.
6. Based on information and belief, the statement which I have marked below is true in
relation to the entity submitting this sworn statement. [Indicate which statement
applies.]
~ Neither the entity submitting this sworn statement, nor any of its officers,
directors, executives, partners, shareholders, employees, members, or agents who are
active in the management of the entity, nor any affiliate of the entity has been charged
with and convicted of a public entity crime subsequent to July I, 1989.
__ The entity submitting this sworn statement, or one or more of its officers,
directors, executives, partners, shareholders, employees, members, or agents who are
active in the management of the entity, or an affiliate of the entity has been charged with
and convicted of a public entity crime subsequent to July I, 1989.
___ The entity submitting this sworn statement, or one or more of its officers,
directors, executives, partners, shareholders, employees, members, or agents who are
active in the management of the entity, or an affiliate of the entity has been charged with
and convicted of a public entity crime subsequent of July I, 1989. However, there has
City of South Miami Page 35 2016 External Audit RFP
been a subsequent proceeding before a Hearing Officer of the State of Florida, Division
of Administrative Hearings and the Final Order entered by the Hearing Officer
determined that it was not in the public interest to place the entity submitting this
sworn statement on the convicted vendor list. {attach a copy of the final order.]
Continuation of Attachment #2 Public Entity Crimes and Conflicts
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING
OFFICER FOR THE PUBLIC .ENTITY INDENTIFIED IN PARAGRAPH I (ONE) ABOVE IS
FOR THAT PUBLIC ENTITY ONLY, AND THAT THIS FORM IS VALID THROUGH
DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND
THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A
CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION
287.017, FLORIDA STATUTES. FOR CATEGORY TWO OF ANY CHANGE IN THE
INFORMATION CONTAINED IN THIS FORM.
[signature]
Sworn to and subscribed before me this I 2. day of ---LP.¥,T ..... ~..>....; ,'--___ ,20 Lk
L Personally known or
Produced identification
(Type of identification)
Form PUR 7068 (Rev.06/11/92)
City of South Miami
Notary Public -State of 17o(;Jc ...
My commission expires S" .. Z. 7 .. I 'i
(Printed, typed or stamped commissioned name of notary
public)
Page 36
KAlTLIN F. CHUBECK
MY COMMISSION #FF234866
EX~RES: MAY27, 2019
Bon~ed through
2016 External Audit RFP
DRUG FREE WORKPLACE
Whenever two or more Bids which are equal with respect to price, quality and service are
received by the State or by any political subdivisions for the procurement of commodities or
contractual services, a Bid received from a business that certifies that it has implemented a
drug-free workplace program shall be given preference in the award process. Established
procedures for processing tie Bids will be followed if none of the tied vendors have a drug-free
workplace program. In order to have a drug-free workplace program, a business shall:
I. Publish a statement notifying employees that the unlawful manufacture, distribution,
dispensing, possession, or use of a controlled substance is prohibited in the workplace
and specifying the actions that will be taken against employees for violations of such
prohibition.
2. Inform employees about the dangers of drug abuse in the workplace, the business'
policy of maintaining a drug-free workplace, any available drug counseling, rehabilitation,
and employee assistance programs, and the penalties that may be imposed upon
employees for drug abuse violations.
3. Give each employee engaged in providing the commodities or contractual services that
are under Bid a copy of the statement specified in Subsection (1).
4. In the statement specified in Subsection (I), notify the employees, that, as a condition of
working on the commodities or contractual services that are under Bid, the employee
will abide by the terms of the statement and will notify the employer of any conviction
of, or plea of gUilty or nolo contendere to, any violation of Chapter 893 or of any
controlled substance law of the United States or any state, for a violation occurring in
the workplace no later than five (5) days after such convic.tion.
5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance
or rehabilitation program, if such is available in the employee's community, by any
employee who is so convicted.
6. Make a good faith effort to continue to maintain a drug-free workplace through
implementation of this section.
As the person authorized to sign the statement, I certify that this firm complies fully with the
above requirements.
PROPOSER's
Signature: --~MJj!~--'f.~==-:-\j.U(\L-~-,
Print Name: William G. Be sPA
Date: --d,A."JP""r""il,.,.1"'S, .... Z"'O""16"--_______ _
City of South Miami Page 37 2016 External Audit RFP
NO CONFLICT OF INTEREST/NON-COLLUSION CERTIFICATION
Submitted this 15 day of_,oA>j,lpC/,jriLLJ _______ ---', 20, ... 1""6 __ --'
The undersigned, as Bidder/Proposer, declares that the only persons interested in this RFP are
named herein; that no other person has any interest in this RFP or in the Contract to which this
RFP pertains; that this response is made without connection or arrangement with any other
person; and that this response is in every respect fair and made in good faith, without collusion
or fraud.
The Bidder/Proposer agrees if this response/submission is accepted, to execute an appropriate
CSM document for the purpose of establishing a formal contractual relationship between the
Bidder/Proposer and the CSM, for the performance of all requirements to which the
response/submission pertains,
The BidderlProposer states that this response is based upon the documentS identified by the
following number: Bid/RFP
The full-names and residences of persons and firms interested in the foregoing bid/proposal, as
principals, are as follows:
Name Street Address City State ZiP
KeefeMcCullough 6550 N Federal Hwy, 4th Floor Fort Lauderdale FL 33308
The Bidder/Proposer further certifies that this response/submission complies with section 4(c)
of the Charter of the City of Miami, Florida, that, to the best of its knowledge and belief, no
Commissioner, Mayor, or other officer or employee of the CSM has an interest directly or
indirectly in the profits or emoluments of the Contract, job, work or service to which the
_oW,"bm',,'o" P'::~ ~ ~ r tf~
Printed Name: William G. Benson, C.P.A.
Title: _-"M",an;namn!ll!!!' ~gP!:lar"'tn"""er,-_________ _
Company Name _"'K"'ee£"'e'-'M"'c"'C"'ull"'o'"u"'gh"--_________ _
City of South Miami Page 38 20 16 External Audit RFP
NOTARY PUBLIC:
STATE OF
COUNTY
OF
The foregoing instrument was acknowledged before me this I Z. day of
Pqc~\ ,20 / Ct. by-----"W"""-1Ji\""~; ... C>JYl=____>C""_.,._]$eo~"':5D""""OL_ ___ _
(name of person whose signature is being notarized) who is
SEAL 1<AllllN F. OHUBEOf(
MY COMMISSION #FF234866
EXPIRES: MAY 27,2019
Bonded through 1 st State Insurance
~ Personally known to me, or
Personal identification:
Type of Identification Produced
Did take an oath, or
---L Did Not take an oath.
(Name of Notary Public: Print,
Stamp or type as commissioned.)
FAILURE TO COMPLETE. SIGN, & RETURN THIS FORM MAY DISOUALIFY YOUR
RESPONSE
City of South 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
as Contractors for the External Audit RFP, as specified have the sole responsibility for compliance with
all the requirements of the Federal Occupational Safety and Health Act of 1970, and all State and local
safety and health regulations, and agree to indemnify and hold harmless the City of South Miami against
any and all liability, claims, damages, losses and expenses they may Incur due to the failure of
(subcontractor's names):
to comply with such act or regulation.
BY: Wmjarn G Benson CPA
Name
Man!!£ing Partner
Title
£4 £ etJek
Witness
FAILURE TO COMPLETE, SIGN, & RETURN THIS FORM MAY DISOUALIFY YOUR
RESPONSE
Cil;)' of South Miami Page 40 20 I 6 External Audit RFP
RELATED PARTY TRANSACTION VERIFICATION FORM
William G.Benson. C.P.A. , Individually and on behalf of
Keefe McCulloqgh ("Firm")have Name ofRepresentaUve CompanylVendoriEntity
read the City of South Miami ("City")'s Code of Ethics, Section SA-I of the City's Code of Ordinances
and I hereby certify, under penalty of perjury that to the best of my knowledge, information and belief:
(I) neither I nor the Firm have any conflict of interest (as defined in section SA-I) with regard to the
contract or business that I, andlor the Firm, am (are) about to perform for, or to transact with, the
City, and
(2) neither I nor any employees, officers, directors of the Firm, nor anyone who has a financial interest
greater than 5% in the Firm, has any relative(s), as defined in section SA-I, who is an employee of the
City or who is(are) an l'PPointed or elected official of the City, or who is(are) a member of any public
body created by the City Commission, i.e., a board or committee of the City, [while the ethics code still
applies, if the person executing this form is doing so on behalf of a firm whose stock is publicly traded,
the statement in this section (2) shall be based solely on the Signatory's personal knowledge and helshe
is not required to make an independent investigation as to the relationship of employees or those who
have a financial interest in the Firm.]; and
(3) neither I nor the Firm, nor anyone who has a financial interest greater than 5% in the Firm, nor any
member of those persons' immediate family (i.e., spouse, parents, children, brothers and sisters) has
transacted or entered into any contract(s) with the City or has a financial interest, direct or indirect, in
any business being transacted with the city, or with any person or agency acting for the city, other than
as follows:
___ ...,-(use (if necessary, use a separate sheet to supply additional information that will not fit on
this 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 ethics code stilll'Pplies, if the person executing
this form is doing so on behalf of a firm whose stock is publicly traded, the statement in this section (3)
shall be based solely on the signatory's personal knowledge and he/she is not required to make an
independent investigation as to the relationship of those who have a financial interest in the Firm.]; and
(4) no elected andlor appointed official or employee of the City of South Miami, or any of their
immediate family members (i.e., spouse, parents, children, brothers and Sisters) has a financial interest,
directly or Indirectly, in the contract between you andlor your Firm and the City other than the
following individuals whose interest is set forth following their use a separate names:
(if necessary, use a separate sheet to supply additional information that will not fit on this 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 that of all elected andlor appointed city officials
or board members, who own, directly or indirectly, an interest offive percent (5%) or more of the total
"assets of capital stock in the firm are as follows:
(if necessary, use a separate sheet to supply additional information that will not fit on this 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 ethics code still applies, if the person executing this form is doing so on
behalf of a firm whose stock is publicly traded, the statement in this section (4) shall be based solely on
the Signatory's personal knowledge and he/she is not required to make an independent investigation as
to the financial interest in the Firm of city employees, appointed officials or the immediate family
City of South Miami Page 41 2016 External Audit RFP
members of elected andlor appointed official or employee.]
(5) I and the Firm further agree not to use or attempt to use any knowledge, property or resource
which may come to us through our position of trust, or through our periormance of our duties under
the terms of the contract with the City, to secure a special privilege, benefit, or exemption for
ourselves, or others. We agree that we may not disclose or use information, not available to members
ofthe general public, for our personal gain or benefit or for the personal gain or benefit of any other
person or business entity, outside of the normal gain or benefit anticipated through the periorrnance of
the contract
(6) I and the Firm hereby acknowledge that we have not contracted or transacted any business with the
City or any person or agency acting for the City, and that we have not appeared in representation of
any third party before any board, commission or agency of the City within the past two years other than
as
follows:,=-________ -:-___ -:--:-"...,..---,,..,...,,---__ -,-_-:::--_-::-_-:-:--::-__
___ (if necessary, use a separate sheet to supply additional information that will not fit on this line;
however, you must make reference, on the above line, to the additional sheet and the additional sheet
must be Signed under oath). X:IPurchasingIVendor Registrationl 12.28.12 RELATED PARTY
TRANSACnON VERIFICATION FORM [3].docx
(7) Neither I nor any employees, officers, or directors of the Firm, nor any of their immediate family
(i.e., as a Spouse, son, daughter, parent, brother Of sister) is related by blood. or marriage to: (i) any
member of the City Commission; (il) any city employee; or (iii) any member of any board or agency of
the City other than as follows: (if necessary,
use a separate sheet to supply additional information that will not fit on this 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 ethics code still applies, if the person executing this form is doing so on behalf of a firm
whose stock is publicly traded, the statement in this section (7) shall be based solely on the signatory's
personal knowledge and he/she is not reqUired to make an independent investigation as to the
relationship by blood or marriage of employees, officers, or directors of the Firm, or of any of their
immediate family to any appointed or elected officials of the City, or to their immediate family
members].
(8) No Other Firm, nor any officers or directors ofthat Other Firm or anyone who has a financial
interest greater than 5% In that Other Firm, nor any member of those persons' immediate family (Le.,
spouse, parents, children, brothers and sisters) nor any of my immediate family members (hereinafter
referred to as "Related Parties") has responded to a solicitation by the City in which I or the Firm that I
represent or anyone who has a financial interest greater than 5% in the Firm, or any member of those
persons' immediate family (i.e. spouse, parents, children, brothers and Sisters) have also responded,
other than the following:
___ (if necessary, use a separate sheet to supply additional information that will not fit on this 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 ethics code still applies, if the person executing this form is doing
so on behalf of a firm whose stock is publicly traded, the statement in this section (8) shall be based
solely on the signatory's personal knowledge and helshe is not required to make an independent
investigation into the Other Firm, or the Firm helshe represents, as to their officers, directors or
anyone haVing a financial interest in those Firms or any of their any member of those persons'
immediate family.]
(9) I and the Firm agree that we are obligated to supplement this Verification Form and inform the City
City of South Miami Page 42 2016 External Audit RFP
of any change in circumstances that would change our answers to this document. Specifically, after the
opening of any responses to a solicitation, I and the Firm have an obligation to supplement this
Verification Form with the name of all Related Parties who have also responded to the same solicitation
and to disclose the relationship of those parties to me and the Firm.
(10) A violation ofthe City's Ethics Code, the giving of any false information or the failure to supplement
this Verification Form, may subject me or the Firm to immediate termination of any agreement with the
City, and the imposition of the maximum fine andlor any penalties allowed by law. Additionally,
violations may be considered by and subject to action by the Miami-Dade County Commission on
Ethics. Under penalty of perjury, I declare that I have made a diligent effort to investigate the matters to
which I am atte ting bereinab e and that the statements made hereinabove are true and correct to the
best of my kno ledge, infor tion and belief.
Signature: -~j'>\hlJ.}jljW\r-4~~-lt-xtL-
Print Name & Title: William . Benson, C.P.A.I Managing Partner
Date: April IS, 2016
ATTACHED:
Sec. 8A-1 -Conpict of interest and code of ethics ordinance.
City of South Miami Page 43 2016 External Audit RFP
SECTION 8A-1 CODE OF ETHICS
(a) Designation.
This section shall be designated and known as the "City of South Miami Conflict of Interest and Code of
Ethics Ordinance." This section shall be applicable to all city personnel as defined below, and shall also
constitute a standard of ethical conduct and behavior for all autonomous personnel, quasi-judicial
personnel, advisory personnel and departmental personnel. The provisions of this section shall be
applied in a cumulative manner. By way of example, and not as a limitation, subsections (c) and (d) may
be applied to the same contract or transaction.
(b) Definitions. For the purposes of this section the following definitions shall be effective:
(I) The term "commission members" shall refer to the mayor and the members of the city commission.
(2) The term "autonomous personnel" shall refer to the members of autonomous authorities, boards
and agencies, such as the city community redevelopment agency and the health facilities authority.
(3) The term "quasi-judicial personnel" shall refer to the members of the planning board, the
environmental review and preservation board, the code enforcement board and such other individuals,
boards and
agenCies of the city as perform quasi-judicial functions.
(4) The term "advisory personnel" shall refer to the members of those city advisory boards and agencies
whose sale or primary responsibility is to recommend legislation or give advice to the city commission.
(5) The term "departmental personnel" shall refer to the city cierI<, the city manager, department heads,
the city attorney, and all assistants to the city clerk, city manager and city attorney, however titled.
(6) The term "employees" shall refer to all other personnel employed by the city.
(7) The term "compensation" shall refer to any money, gift, favor, thing of value or financial benefit
conferred, or to be conferred, in return for services rendered or to be rendere&
(8) The term "controlling financial interest" shall refer to ownership, directly or indirectly, of ten
percent or more of the outstanding capital stock in any corporation or a direct or indirect interest of
ten percent or more in a firm, partnership, or other business entity at the time of transacting business
with the city.
(9) The term "immediate family" shall refer to the spouse, parents, children, brothers and sisters of the
person involved.
(10) The term "transact any business" shall refer to the purchase or sale by the city of specific goods or
services for consideration and to submitting a bid, a proposal in response to a Solicitation, a statement
of qualifications in response to a request by the city, or entering into contract negotiations for .the
provision
on any goods or services, whichever first occurs.
(c) Prohibition on transacting business with the city.
No person included in the terms defined in paragraphs (b)(I) through (6) and in paragraph (b)(9) shall
enter into any contract or transact any business in which that person or a member of the immediate
family has a financial interest, direct or indirect with the city or any person or agency acting for the city,
and any such contract, agreement or business engagement entered in violation of this subsection shall
render the transaction voidable. Willful violation of this subsection shall constitute malfeasance in office
and shall affect forfeiture of office or position. Nothing in this subsection shall prohibit or make illegal:
(I) The payment of taxes, special assessments orfees for services provided by the city government:
(2) The purchase of bonds, anticipation notes or other securities that may be issued by the city through
undervvriters or directly from time to time.
Waiver of prohibition. The requirements of this subsection may be waived for a particular transaction only
by four affirmative votes of the city commission after public hearing upon finding that:
(I) An open-to-all sealed competitive proposal has been submitted by a city person as defined in
paragraphs (b)(2), (3) and (4);
(2) The proposal has been submitted by a person or firm offering services within the scope of the
City of South Miami Page 44 2016 External Audit RFP
practice of architecture, professional engineering, or registered land surveying, as defined by the laws of
the state and pursuant to the provisions of the Consultants' Competitive Negotiation Act, and when the
proposal has been submitted by a city person defined In paragraphs (b)(2), (3) and (4);
(3) The property or services to be involved in the proposed transaction are unique and the city cannot
avail itself of such property or services without entering a transaction which would violate this
subsection but for waiver of its requirements; and
(4) That the proposed transaction will be in the best interest of the city.
This subsection shall be applicable only to prospective transactions, and the city commission may in no
case ratify a transaction entered in violation of this subsection.
Provisions cumu/otive. This subsection shall be taken to be cumulative and shall not be construed to
amend or repeal any other law pertaining to the same subject matter.
(d) Further prohibition on transacting business with the city.
No person included in the terms defined in paragraphs (b)(I) through (6) and in paragraph (b)(9) shall
enter into any contract or transact any business through a firm. corporation, partnership or business
entity in which that person or any member of the immediate family has a controlling flnancial interest,
direct or indirect, with the city or any person or agency acting for the city. and any such contract,
agreement or business engagement entered in violation of this 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. no person included in the term defined in paragraph (b)( I) shall vote on or participate in
anyway in any matter presented to the city commission if that person has any of the following
relationships with any of the persons or entities which would be or might be directly or indirectly
affected by any action of the city commission:
(I) Officer. director, partner, of counsel, consultant, employee, fiduciary or beneficiary; or
(2) Stockholder, bondholder, debtor, or creditor, if in any instance the transaction or matter would
affect the person defined in paragraph (b)(l) in a manner distinct from the manner in which it would
affect the public generally. Any person included in the term defined in paragraph (b)( I) who has any of
the specified relationships or who would or might, directly or indirectly. realize a profit by the action of
the city commission shall not vote on or participate in any way in the matter.
(E) Gifts.
(I )Definition. The term "gift" shall refer to the transfer of anything of economic value, whether in the
form of money, service, loan, travel, entertainment, hospitality, item or promise, or in any other form,
without
adequate and lawful consideration.
(2)Exceptions. The provisions of paragraph (e)(I) shall not apply to:
a. Political contributions specifically authorized by state law;
b. Gifts from relatives or members of one's household, unless the person is a conduit on behalf of a
third party to the delivery of a gift that is prohibited under paragraph(3);
c. Awards for professional or civic achievement;
d. Material such as books, reports, periodicals or pamphlets which are solely informational or of an
advertising nature.
(3) Prohibitions. A person described in paragraphs (b)(I) through (6) shall neither solicit nor demand any
gift. It is also unlawful for any person or entity to offer, give or agree to give to any person included in
the terms defined in paragraphs (b)(l) through (6), or for any person included in the terms defined in
paragraphs (b)( I) through (6) to accept or agree to acceptfrom another person or entity, any gift for or
because of:
a. An official public action tal<en, or to be taken, or which could be taken, or an omission or failure to
take a public action;
b. A legal duty performed or to be performed, or which could be performed, or an omission or failure
to perform a legal duty;
c. A legal duty violated or to be violated, or which could be violated by any person included in the term
City of South Miami Page 45 2016 External Audit RFP
defined in paragraph (b)(I); or
d. Attendance or absence from a public meeting at which official action is to be taken.
(4) D;sdosure. Any person included in the term defined in paragraphs (b)(I) 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 ftling a copy of the disclosure form required by chapter 112, Florida Statutes, for "local
officers" with the city clerk Simultaneously with the filing of the form with the clerk of the county and
with the Florida Secretary of State.
(t) Compulsory disclosure by employees of firms doing business with the city,
Should any person included in the terms defined in paragraphs (b)( I) through (6) be employed by a
corporation, firm, partnership or business entity in which that person or the immediate family does not
have a controlling financial interest, and should the corporation, firm, partnership or business entity have
substantial business commitments to or from the city or any city agency, or be subject to direct
regulation by the city or a city agency, then the person shall file a sworn statement disclosing such
employment and interest with the clerk of the city.
(g) Exp/oltotlon of off/cial position prohibited.
No person included in the terms defined in paragraphs (b )(1) through (6) shall corruptly use or
attempt to use an official pOSition to secure special privileges or exemptions for that person or others.
(h) Prohibition on use of confidential information.
No person included in the terms defined in paragraphs (b)(I) through (6) shall accept employment or
engage In any business or professional activity which one might
reasonably expect would require or induce one to disclose confidential information acqUired by reason
of an official position, nor shall that person in fact ever disclose confidential information garnered or
gained through an official position with the city, nor shall that person ever use such information, directly
or indirectly, for personal gain or benefit.
(i) Conflicting employment prohibited.
No person included in the terms defined in paragraphs (b)(I) through (6) shall accept other
employment which would impair independence of judgment in the performance of any public duties.
0) Prohibition on outside employment.
(I) No person included in the terms defined in paragraphs (b)( 6) shall receive any compensation for
services as an officer or employee of the city from any source other than the city, except as may be
permitted as follows:
a. Generally prohibited. No full'time city employee shall accept outside employment, either incidental,
occasional or otherwise, where city time, equipment or material is to be used or where such
employment or any part thereof is to be performed on city time.
b. When pennitted. A full-time city employee may accept incidental or occasional outside employment so
long as such employment is not contrary, detrimental or adverse to the interest of the city or any of its
departments and the approval required in subparagraph c. is obtained.
c. Approval of department head required. Any outside employment by any full-time city employee must
first be approved in writing by the employee's department head who shall maintain a complete record of
such employment.
d. Penalty. Any person convicted of violating any provision of this subsection shall be punished as
provided in section I-II of the Code of Miami-Dade County and, in addition shall be subject to dismissal
by the appointing authority. The city may also assess against a violator a fine not to exceed $500.00 and
the costs of investigation incurred by the city.
(2) All full-time city employees engaged in any outside employment for any person, firm, corporation or
entity other than the city, or any of its agencies or instrumentalities, shall file, under oath, an annual
report indicating the source of the outside employment, the nature of the work being done and any
amount of money or other consideration received by the employee from the outside employment. City
employee reports shall be filed with the city clerk. The reports shall be available at a reasonable time
and place for inspection by the public. The city manager may require monthly reports from Individual
City of South Miami Page 46 2016 External Audit RFP
employees or groups of employees for good cause ..
(k) Prohibited inlfestments.
No person included in the terms defined in paragraphs (b)( I) through (6) ora member ofthe
immediate family shall have personal investments in any enterprise which will create a substantial conflict
between private interests and the public interest.
(I) Certain appearances and payment prohibited.
(I) No person included in the terms defined in paragraphs (b)(I), (5) and (6) shall appear before any city
board or agency and make a presentation on behalf of a third person with respect to any matter, license,
contract, certificate, ruling, decision, opinion, rate schedule, franchise, or other benefit sought by the
third person. Nor shall the person receive any compensation or gift, directly or indirectly, for services
rendered to a third person, who has applied for or is seeldng some benefit from the city or a city
agency, in connection with the particular benefit sought by the third person. Nor shall the person
appear in any court or before any administrative tribunal as counselor legal advisor 1:0 a party who seeks
legal relief from the city or a city agency through the suit in question.
(2) No person included in the terms defined in paragraphs (b)(2), (3) and (4) shall appear before the city
commission or agency on which the person serves, either directly or through an associate, and make a
presentation on behalf of a third person with respect to any matter, license, contract, certificate, ruling.
decision, opinion, rate schedule, franchise, or other benefit sought by the third person. Nor shall such
person receive any compensation or gift, directly or indirectly, for services rendered to a third party
who has applied for or is seeking some benefit from the city commission or agency on which the person
serves in connection with the particular benefit sought by the third party. Nor shall the person appear in
any court or before any administrative tribunal as counselor legal advisor to a third party who seeks
legal relieffrom the city commission or agency on which such person serves through the suit in
question.
(m) Actions prohibited when financial Interests Inlfollfed.
No person included in the terms 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 of the immediate
family has a financial interest. A financial interest is defined in this subsection to include, but not be
lImited to, any direct or indirect Interest in any investment, equity, or debt.
(n) Acquiring financial interest •.
No person included in the terms defined In paragraphs (b)(I) through (6) shall acquire a financial
interest in a project, business entity or property at a time when the person believes or has reason to
believe that the 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 in the terms defined in paragraphs (b)(l) through (4) may recommend the services
of any 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 of its agencies,
provided that a recommendation may properly be made when required to be made by the duties of
office and in advance at a public meeting attended by other city officials, officers or employees.
(P) Continuing application after city service.
(I) No person included In the terms defined in paragraphs (b)(I), (5) and (6) shall, for a period of two
years after his or her city service or employment has ceased, lobby any city official [as defined in
paragraphs
(b)(l) through (6)] in connection with any judicial or other proceeding, application, Solicitation, RFQ,
bid, request for ruling or other determination, contract, claim, controversy, charge, accusation, arrest or
other particular subject matter in which the city or one of its agencies is a party or has any interest
whatever, whether direct or indirect. Nothing contained in this subsection shall prohibit any individual
from submitting a routine administrative request or application to a city department or agency during
the two-year period after his or her service has ceased.
(2) The provisions of the subsection shall not apply to persons who become employed by governmental
City of South Miami Page 47 2016 External Audit RFP
entities, 50 I (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 of this subsection shall apply to all persons described In paragraph (pH I) whose city
service or employment ceased after the effective date of the ordinance from which this section derives.
(4) No person described in paragraph (pHI) whose city service or employment ceased within two years
prior to the effective date of this ordinance shall for a period of two years after his or her service or
employment enter into a lobbying contract to lobby any city official in connection with any subject
described in paragraph (p)(I) in which the city or one of its agencies is a party or has any direct and
substantial interest; and in which he or she participated directly or indirectly through decision, approval,
disapproval, recommendation, the rendering of advice, investigation, or otherwise, during his or her city
service or employment. A person participated "directly" where he or she was substantially involved in
the particular subject matter through decision, approval, disapproval, recommendation, the rendering of
advice, investigation, or otherwise, during his or her city service or employment. A person participated
"indirectly" where he or she knowingly participated in any way in the particular subject matter through
decision, approval, disapproval, recommendation, the rendering of advice, investigation, or otherwise,
during his or her city service or employment All persons covered by this paragraph shall execute an
affidavit on a form approved by the city attorney prior to lobbying any city official attesting that the
requirements of this subsection do not preclude the person from lobbying city officials.
(5) Any person who violates this subsection shall be subject to the penalties provided in section 8A-
2(p).
(q) City attorney to render opinions on request.
Whenever any person induded in the terms defined in paragraphs (b)(I) through (6) and paragraph
(b)(9) is in doubt as to the proper interpretation or application of this conflict of interest and code of
ethics ordinance, or whenever any person who renders services to the city is In doubt as to the
applicability of the ordinance that person, may submit to the city attorney a full written statement of the
facts and questions. The city attorney shall then render an opinion to such person and shail publish these
opinions without use of the name of the person advised unless the person permits the use of a name.
(Ord. No. 6-99-1680, § 2, 3-2-99)
Edjtor's note-Ord. No. 6-99-1680, § I, adopted 3-2-99, repealed §§ SA-I and 8A-2 in their entirety and
replaced them with new §§
8A-1 and 8A-2. Former§§ 8A-1 and 8A-2 pertained to declaration of policy and definitions, respectively,
and derived from Ord. No. 634, §§ I (lA-I), I (IA-2) adopted Jan. II, 1969.
City of South Miami Page 48 2016 External Audit RFP
AFFIDAVIT CONCERNING FEDERAL AND STATE VENDOR LISTINGS
The person, or entity, who is responding to the City's solicitation, hereinafter referred to as
"Respondent", must certify that the Respondent's name Does Not appear on the State of Florida,
Department of Management Services, "CONVICTED, SUSPENDED, DISCRIMINATORY FEDERAL
EXCLUDED PARTIES and COMPLAINTS VENDOR LISTINGS".
If the Respondent's name Does appear on one or all the "listings" summarized below, Respondents
must "Check if Applies" next to the applicable "Listing." The "Listings" can be accessed through the
following link to the Florida Department of Management Services website:
http://www.dms.myflorida.com/business operations/state purchasing/vendor information/convi
cted suspended discriminatory complaints vendor lists
DECLARATION UNDER PENALTY OF PERJURY
I, Wjlliam G Benson, CPA (hereinafter referred to as the "Declarant") state, under penalty
of perjury, that the following statements are true and correct
(I) I represent the Respondent whose name is -"K.<leeO!f.:<:.eJlM'"c;!,C.J.l1L!lll.<!mll;'gglhL... ____ -::::---
(2) I have the following relationship with the Respondent Partner (Owner (if
Respondent is a sole proprietor), President (if Respondent is a corporation) Partner (if Respondent is a
partnership), General Partner (if Respondent is a Limited Partnership) or Managing Member>(if
Respondent is a Limited Uability Company).
(3) I have reviewed the Florida Department of Management Services website at the following U RL
address:
http://www.dms.myflorida.com/business_operations/state_purchasing/vendor_information/convicted_sus
pended _discriminatory _ complaints_vendor _lists
(4) I have entered an "x" or a check mark beside each listing/category set forth below if the
Respondent's name appears in the list found on the Florida Department of Management Services
website for that category or listing. If I did not enter a mark beside a listing/category it means that I am
attesting to the fact that the Respondent's name does not appear on the listing for that category in the
Florida Department of Management Services website as of the date of this affidavit.
Check if
Applicable
Convicted Vendor Ust
Suspended Vendor list
Discriminatory Vendor List
Federal Excluded Parties List
Vendor Complaint List
FURTHER DECLARANT SAYETH NOT.
William G. Be son, C.P.A.
(Prin eclarant)
By: _-=-~~~C:::==----_
(Signature of D c1arant)
ACKNOWLEDGEMENT
STATE OF FLORIDA )
COUNTY OF MIAMI·DADE )
City of South Miami Page 49 2016 External Audit RFP
On this the..£... day of A1r;' , 20JL before me, the undersigned authority,
personally appeared ( 0,); l\:c,,,.., C. J;:enS<vl who is personally know to me or
who provided the following identification and who took an oath or affirmed that that
he/she/they executed the foregoing Affidavit as the Declarant,
WITN ESS my hand and official seal.
NOTARY PUBLIC:
SEAL
City of South Miami Page 50
~,£c£e,J2
Notary Public, State of Fforida
tc.:...H.; q F. Cbubec k..
(Name of Notary Public: Print,
Stamp or type as commissioned.)
2016 External Audit RFP
PRESENTATION TEAM DECLARATION/AFFIDVAIT OF REPRESENTATION
This affidavit is not required for compliance with the City's Solicitation; however, it may be used to
avoid the need to register members of your presentation team as lobbyists. Pursuant to City Ordinance
28-14-2206 (c)(9), any person who appears as a representative for an individual or firm for an oral
presentation before a City certification, evaluation, selection, technical review or similar committee,
shall list on an affidavit provided by the City staff, all individuals who may make a presentation. The
affidavit shall be filed by staff with the Clerk's office at the time the committee's proposal is submitted to
the City Manager. For the purpose of this subsection only, the listed members of the presentation
team, with the exception of any person otherwise required to register as a lobbyist, shall not be
required to pay any registration fees. No person shall appear before any committee on behalf of an
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 City Clerk's office as a lobbyist and has paid all
applicable lobbyist registration fees.
Pursuant to '92.525(2), Florida Statutes, the undersigned, WilliamG. Benson,C.P.A. , makes the following
declaration under penalty of perjury:
Listed below are all individuals who may make a presentation on behalf of the entity that the affiant
represents. Please note; No person shall appear 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 as a lobbyist and has paid
all applicable lobbyist registration fees.
NAME
William G. Benson, C.P.A. Managing Partner
Israel J. Gomez, C.P.A. Partner
MareA. Grace, C.P.A. Associate Partner
For the purpose of this Affidavit of Representation only, the listed members of the presentation team,
with the exception of any person otherwise reqUired to register as a lobbyist, shall not be required to
pay any registration fees. The Affidavit of Representation shall be filed with the City Clerk's office at the
time the committee's proposal is submitted to the City as part orthe procurement process.
Under penalties of perjury, I declare that I have read the foregoing declaration and that the facts stated
in it are true and specifically that the persons listed above are the members of the presentation team of
the entity listed below
Execu -"'-'\'-"-'....l.-___ " 20/(.,
William G. Benson, C.P.A. I Managing Partner
Print Name and Title
City of South Miami PageSI·
Keefe McCullough
Print name of entity being represented
2016 External Audit RFP
THE CITY OF PlEAS,.',."'!T 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.sQuthmiamjfl.gov
DIRECTIONS: Please score each firm, for eaeh specific criteria proVided. Scoring is based on eacheriteri. listed below with
a maximum score for each criteria. The total score for each proposer is calculated by adding each criteria for a total score
by proposer. The maximum score total score for each proposer is 100 points.
I.
2.
Bidder's Expertise
and Experience
Max 40 Points
Audit Approach
Max 30 Points
Cost of Services
3. Max 30 Points
Total Score
'10
1. f
(Print Name)
Page 1 of 1
tHE,CITY,OF PLEASANT LIVING
RFP Title:
RFP No.:
Evaluation
Scoring Sheet
r~~
Purchasing Diyision
6130 Sunset Drive
South Miami. Florida 3.3143
(30S) 663-6339
www;southmiamifl.goy
External Audit Services
FN 2016-06
DIRECTIONS: Please score each firm, for each specific criteria provided. Scorin!: is.based on each criterialistedpelQW with
a maximum score for each criteria. The total score for each proposer is calculated by adding each criteria for a total score
by proposer. The maximum score total sCOre for each proposer is 100 points,
Bidder's Expertise
I. and Experience
Max 40 Points
40
2.
Audit Approach 30 '3·0 30 Max 30 Points
Cost of Services
3. Max 30 Points "2.0 '"LO 30
Page 1 of 1
THE CITY OF PLEASANT LIVING
RFPTitle:
RFP No.:
I.
2.
Bidder's Expertise
and Experience
Max 40 Points
Audit Approach
Max 30 Points
Cost of Services
3. Max 30 Points
TotalScore o
_
Evaluation
Scoring Sheet
External Audit Services
FN 2016-06
d
Page 1 of 1
Purchasing Division
6130 Sunset Drive
South Miami, Florida 33143
(305) 663-6339
www.southmiamifl.gov
Date:
SoutOOiami
THE CITV,OF PLEASANT LIVING
RFP Title:
RFPNo.:
Evaluation
Scoring Sheet
External Audit Services
FN 2016·06
Purchasing Division
6130 Sunset Drive
South Miami, Florida 33143
(305) 663-6339
wwyy.southmlarnifl.goy
DIRECTIONS: Please score each firm. for each specific criteria provided. Scorin, 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 crjteria for a total score
by proposer, The maximum score tOtaiScore for each proposer is I 00, points.
Bidder's Expertise
I. and Experience
2.
Max 40 Points
Audit Approach
Max 30 Points
Cost of Services
3. Max 30 Points
Yo
Page 1 of 1
THE CITY OF PLEASANT LlVlNG
RFP Title:
RFP No.:
Evaluation
Scoring Sheet
External Audit Services
FN 2016-06
Purchasing D'lvision
6130 Sunset Drive
South Miami, Florida 33143 .
(305) 663-6339
www.southmiamjfLgov
DIRECTIONS: Please score each firm, for each specific criteria provided. Scorin!: is based on each criteria listed below with
a maximum score for each criteria. The total st;ore for each proposer is calculated by adding ea,h crjteria for a total score
by ~roposer. The maximum score total score for each proposer is 100 points.
I.
2.
Bidder's Expertise
and Experience
Max 40 Points
Audit Approach
Max 30 Points
Cost of Services
3. Max 30 Points
Reviewed by:
][) 36
-20
(Print Name)
_2%"",-,,-,-~_~-;;:;-:--,-"'" __ ' ____ ---Date: oS" / " )1£
(Slgnatu re)
Page 1 of 1
ri'J
SouthlMiami
THE-CITY·OF PLEASANT LIVING
RFP Title:
RFP No.: .
F.-I-" ....... ' A L
Evaluation
Scoring Sheet
External Audit Services
FN 2016-06
Purchasing Division
6130 Sunset Drive
South Miami, Florida 33143
(305) 663-6339
www.southmialIlifl,gov
DIRECTIONS: Please score each 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 proPQser is calculated by adding each criteria fQr a total score
by I2rol1Qser, The maximum score total score for each proposer is 100 points.
40 Bidder's Expertise
I. and Experience
Max 40 Points
2. Audit Approach 30 )0 Max 30 Points
Cost of Services !d. 3. Max 30 Points
...,.1 AA I2N-rE~--r
" (Print Name) , (Signature) (
Date: :5" --C;' -J b
Page 1 of 1
NOTE: RUUlTS ARE NOT FI~AlUNl'IL AtII'AWARDRECOMIil)I"'PTlo!'ilVtHiic:iTI'iv!ANAclEII '.' Corrected Sheet doted 4.21.16 . I
. .
RFP HFN-aQ1a.QIlel!rERNAL ,WbIT .tRllleU
, ... , .... , .... ....
'. . .... .... ..... . .......
SoutOOiami
Audit Item aa .. Slnll.A~d~ 'enilol'i .> . 1.~ eRA
. . ,. ' .. ' . >. . ...
........ ..... < • .. : ,,--I ........ , •. ' '. ." THE CITY Of PLEASANT LIVING Consultant FY2016 FY 2017 FV2018 FY2016 FV2017 FV2016. FVa01S FVa017 F't2018 'HOil! .. FVaOl1 FY2018 FY.2016 FY a017 FY2011 .. ' ......
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 $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 Horwath
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 $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
McCullough
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
M5l $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 Ba .. pen.'on ' 18S ellA GRAND TOTALS
. 3-VEAR TOTAL , .
Consultant FY2016 FY2017 FY2018 3--YrTotal FY2016 FY2017 FV2011 FY2018 FV2011 1'12018 1''1201& FV2017 FY2018 FY2016 FY 2017 FY2018 Base, PenSion,
.. 185, eRA
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 I $64,000 $64,000 $64,000 $192,000
M5l $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 I $66,000 $66,000 $66,000 $198,000
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 I $65,000 $67,000 $69,000 $201,000
Keefe $40,000 $42,000 $44,000 $126,000 $10,000 $10,000 $10,000 $8,000 $8,000 $8,000 $10,000 $10,000 $10,000l
McCullough
$68,000 $70,000 $72,000 $210,000
GLSC $40,000 $42,500 $45,000 $127,SOD $11,000 $13,500 $15,000 $8,500 $10,000 $11,500 $8,000 $8,000 $8,000 $67,500 $74,000 $79,500 $221,000
Crowe $46,500 $47,900 $49,300 $143,700 $11,500 $11,800 $1.2,100 $8,500 $8,800 $9,100 $7,600 $7,800 $8,000
Horwath
$74,100 $76,300 '$78,500 $228,900
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 $85,500 $87,765 $90,707 $263,972
--__ I --
26SE I I NEIGHBORS I SUNDAY MAY 29 2016
MIAMIHERALD,COM
FROM PAGE 24SE south.net.
RELIGION Good Shepherd Catholic
Church: 5 p,m. Saturday:'
Vigil Mass in English; 6:30
p.m, Saturday: Vigil Mass
in Spanish; 8 a,m" 10:30
a,m, and 5:30 p.m. Sunday: Church: Sunday: 10 a.m.
Bible Study, 11 a.m. Wor-
ship; 7 p.m. Wednesday:
Bible Study;5501 Granada
Blvd. at U. S. 1 across the
street from University of
Miami, Coral Gables. 305-
665-4072.
Coral Gables Congrega-
tional Church, United
Church of Christ: 3010 De
Soto Blvd., Coral Gables.
305-448-7421 or coral-
gablescongregational,org.
First Church of Christ,
Scientist-Coral Gables: 10
a.m. Sunday: Service, Sun-
day school for youth; 7:30
p.m. Wednesday: Testimo-
ny service; 410 Andalusia
Ave., Coral Gables. 305-
448-3360.
First Miami Presbyterian
Church: Service time: 11
a.m, Stmday; 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 in the chap~
el, 11 a.m. traditional wor-
ship in Sancruary, 9:39
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:
9:15 a.m, SUnday: School in
the fellowship hall; 10:30
a,m, Sunday: Worship
service in the Chapel; 6565
Red Rd. SW 57th Ave"
Coral Gables. 305-667-
7508 or fwncs@bell-
~."""'''~ t '~
,
', ~''''''''.'''' . ,. ".,-~ ,,~
Mass in English; 9 a.m.,
noon and 7 p,m, Sunday:
Mass in Spanish: 8:30 a.m,
Monday-Friday: Daily
Mass in English; 7:30 p.m.
Monday~Friday: Daily
Mass in Spanish; 14187 SW
72nd St., Miami. 305-385-
4320,
Granada Presbyterian
Church: 9:30 a.m. Heri-
tage SlUlday; 11 a.m. Con-
temporary Sunday in En~
glish and Sunday in Span-
ish; 5:30 p.m. dinner and
6:30 p.m. classes for all
ages every Wednesday,
community groups in
homes each evening of the
week and 6:30 p.m. Sat-
urday evening in Doral in
Spanish; 950 University
Dr., Coral Gables. 305-
CITY OF SOUTH MIAMI
COURTESY NOTICE
NOTICE IS HEREBY given that the City Commission of the City of South Miami,
Florida will conduct Public Hcaring(s) at its regular City Commission mccting scheduled
for Tuesday, June 7, 2016, beginning at 7:00 p.m., in the City Commission Chambers,
6130 Sunset Drive, to consider the following item:
(
A Resolution authorizing the City Manager to negotiate and enter into
a two~year contract, including a Olle~year option to renew, with
Keefe McCullough & CO., LLP as an external financial auditor.
ALL interested parties are invited to attend and will be heard.
For further illformutioll, please contact the City Clerk's Office at:
305-663~6340.
Maria M. Menendez, ("'Me
City Clerk
)
Pursuant to Florida Statutes 286.0105. the City hereby advi5Bs the public that if a pClson decides 10 appeal any
decision made by this Bonnl, Agency or COlllmlSsion with resp~cl to any matt~r considered al its meeting or
hearing. he or she will need a record of the proceedings. and that for such pUIJIose, affected person lllil)' need
10 enSUH." that a verbatim record of the proceedings is made whIch record mcludes the testimony and evidence
UpCln which the appeal is t('! he based.
444-84-35 or www.grana-
dapca.org.
Hare Krisna Temple: Veg-
etarian meal with devo-
tional music and bhakti-
yoga philosophy; 6~9 p.ro.
Stmday; 3220 Virginia St.,
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. Gall
Ivy for details and loca-
tions at 305~498-3658.
Free and open to all.
Holy Rosary Church: Call
for service time; 9700 SW
184th St., Kendall. 305~
235-5135.
Krome Avenue Church:
22755 SW Krome Ave.)
Redland.305-245-1544:
SWlday: 9 a,m. School; 10
a.m. Morning Worship and
Children's worship; 11:15
a.m. Fellowship dinner; 6
p.m. Evening Worship.
Nursery available;
Wednesday 7 p.m.: Bible
Study and Teens.
Lord of Life Lutheran
Church: 9:30 a.m, Sunday:
Worship service in English;
1100n Sunday: Worship
service in Spanish; 10:45
a.m, Sunday: School for
ages 3 through flfth grade;
9225 SW 137th Ave., West
Kendall. 305-387~4529~
New Community Church
of Seventh-Day Adven-
tists: 10 a.m, Saturday:
Small Bible study groups;
11 a,m. Saturday: Meet and
Greet snack time; 11:30
a.m. Saturday: Contempo-
rary worship; 1 p.m. flrst
and third Saturdays: Fel~
lowship IWlcheon; 14920
SW 67th Ave., Miami. 305-
668-6038.
Old Cutler Presbyterian
Church: SWlday: 9:15 a.m.
Traditional service; 11 a.m.
Contemporary service; 11
SUMMER CAMP: )Un.13 -August I!, 2016
This year's camp programs will be crammed with fin-tastic
fun, marine biolOgy and conservation education, splash-
tacular animal shows, enjoyable field and art activities and
sa much mare!
MIA.MI' '-0 Sql'e.-l>ifr! Reglsteronllneat QA.eulJ:iiDii;f miamlseaquarium.com/educatlon
2 . orcaIl3D5-361-6105EKT.2D70R526
a.m. Spanish service; 14401
Old Cutler Rd., Palmetto
Bay. 305-238~8121 or
www.ocpc.org.
Our Lady of Divine Provi~
dence: 5:30 p.m. Saturday
and 10 a.m, SWlday: Mass
in English; 7 p.m. Saturday,
8 a,m., noon, 5:30, 7 and
8:30 p.m. SlUlday: Mass in
Spanish; 7 a.m. and 7 p.m,
Monday-Friday and 8:30
a.m. Saturday: Mass itt
Sparush: 7 a.m. and 7 p.m.
Monday-Friday; 10205 W.
Flagler St., Miami. 305-
551~8113.
Our Lady of Lourdes
Catholic Church: 5 p.m.
Saturday, 7:30 a.m, and
11:45 a,m. Sunday: Mass in
English; 6:30 p.m. Sat-
urday, 8:45 a.m., 1 p.m.
and 6:30 p,m, Sunday:
Mass in Spanish; 11291 SW
142nd Ave., West Kendall.
305-386-4121,
Our Lady of the Holy
Rosary~St. Richard Catho-
lic Church: 8 a,m. Monday~
Saturday: MaSSi 5 p.m.
Saturday: Vigil; Sunday: 7,
8:30,10 and 11:30 a.m.
Mass in English; 5 p.m.
Youth Mass; 7 p.m, Mass in
Spanish; 7500 SW 152nd
St., Southwest Miami-
Dade. 305-233~8711.
Palmetto Presbyterian
Church: 9:30 a.m. Sunday:
School; 10 a.m. Sunday:
Fellowship; 10:30 a.m,
Sunday: Worship service;
6790 SW 56th St., Miami.
305-666-0632.
Perrine-Peters United
Methodist Church: 9:30
a.m. Sunday: School; 10
a.m. SWlday: Fellowship;
10:30 a.m. SlUlday: Wor-
ship service; 18301 S. Dixie
Hwy., Palmetto Bay. 305-
235-2309.
Pinecrest Presbyterian
Church: 10 a.m. Sunday:
Worship service; 10:15 a.m.
Sunday: school; 11 a.m.
Sunday: Fellowship and
refreshments; 10400 SW
57th Ave" Pinecrest. 305~
661-1009,
Plymouth Congregational
SEE RELIGION, 34SE
MIAMI DAILY BUSINESS REVIEW
Published Daily except Saturday,Sunday and
Legal Holidays
Miami,Miami-Dade County,Florida
STATE OF FLORIDA
COUNTY OF MIAMI-DADE:
Before the undersigned authority personally appeared
MARIAMESA,whoonoath says that heor she isthe LEGAL
CLERK,Legal Notices oftheMiamiDaily Business Review
f/k/a MiamiReview,adaily (except Saturday,Sundayand
Legal Holidays)newspaper,published at Miami in Miami-Dade
County,Florida;thatthe attached copyof advertisement,
being a Legal Advertisement of Notice in the matter of
NOTICE OF PUBLIC HEARING
CITYOF SOUTH MIAMI-JUNE 7,2016
in the XXXX Court,
was published in said newspaper in the issues of
05/27/2016
Affiantfurther says thatthe said MiamiDaily Business
Review isa newspaper published atMiami,in said
Miami-Dade County,Floridaand that thesaid newspaper has
heretofore been continuously published insaid Miami-Dade
County,Florida each day (except Saturday,Sundayand
Legal Holidays)and has been entered as second class mail
matter at the postofficeinMiamiinsaidMiami-DadeCounty,
Florida,foraperiodof one year next preceding thefirst
publication of the attached copy of advertisement;and affiant
further says thatheor she has neither paidnorpromisedany
person,firm or corporation any discount,rebate,commission
or refund for the purpose of securing this advertisement for
publication inj]j»-sarajaewspap§
>u.(f/iA—,
(SEAL)
MARIA MESA personally knowntome
4L/>Z<iV.-CmtZ
RHONDA M PELTIER
MY COMMISSION *FF231407
EXPIRES Moy 172019
hfonda.No;.-.•,Sc.ice,.xn
CITY OF SOUTH MIAMI
NOTICE OF PUBLIC HEARING
NOTICEISHEREBY giventhattheCity Commission oftheCityofSouth
Miami,Florida will conductPublic Hearing(s)atitsregularCityCommission
meetingscheduledforTuesday,June 7,2016,beginningat7:00p.m.,in
theCity Commission Chambers,6130 Sunset Drive,toconsiderthe
following item(s):
AResolutionauthorizingtheCityManagertonegotiateandenterinto
a two-year contract,includinga one-year optiontorenew,withKeefe
McCullough &CO.,.LLPasanexternalfinancialauditor.
ALL interested parties are invitedto attend and willbe heard.
Forfurtherinformation,please contact the CityClerk'sOfficeat:
305-663-6340.
MariaM.Menendez,CMC
CityClerk
Pursuantto Florida Statutes 286.0105,theCityherebyadvisesthepublic
thatifaperson decides toappealanydecisionmadebythisBoard,
Agencyor Commission with respect toanymatter considered atits
meetingorhearing,heor she will needarecordoftheproceedings,and
that for such purpose,affected person may need to ensure that a verbatim
;recordoftheproceedingsismadewhich record includesthe testimony
!and evidence upon which the appeal isto be based.
,5/27 lfi-1?n/n000117784M