AC & F CityofSouthMiami RFP # FN-2016-06PROPOSAL FOR EXTERNAL AUDIT SERVICES FOR THE
CITY OF SOUTH MIAMI
RFP # FN-2016-06
For the Fiscal years ending September 30, 2016 and 2017 with a one year option for 2018
April 15, 2016
Alberni Caballero & Fierman, LLP
4649 Ponce de Leon Boulevard, Suite 404
Coral Gables, FL 33146
Andrew S. Fierman, CPA Partner
andrew@acf-cpa.com
T:305.662.7272 F:305.662.4266
FEI# 55-0912340 CPA License#: AD64536
ACCOUNTANTS ADVISORS
Maria M. Menendez, CMC
City Clerk
Proposal for External Audit Services
Alberni Caballero & Fierman, LLP
TRANSMITTAL LETTER
SECTION I TECHNICAL PROPOSAL
1.General Requirements.....................................................................................................1
2.Independence.................................................................................................................1
3.License to Practice in the State of Florida..........................................................................1
4.Firm Qualifications and Experience.................................................................................3
5.Prior Engagements with the City of South Miami.............................................................12
6.Similar Engagements with Other Government Entities......................................................13
7.Specific Audit Approach..................................................................................................16
8.Identification of Anticipated Potential Audit Problems.....................................................23
9.Required Forms and Affidavits.........................................................................................23
SECTION II PRICE PROPOSAL...............................................................................24
Conclusion.........................................................................................................................25
APPENDICES
A Letters of Recommendation
B Licenses to Practice in the State of Florida
C Insurance
D Peer Review Report
E Price Proposal Sheet
F Required Forms
1.Public Entity Crimes and Conflicts of Interest
2.Drug Free Workplace
3.No Conflict of Interest/Non-Collusion Certification
4.Acknowledgement of Conformance with OSHA Standards
5.Related Parties Transaction Verification Form
ofTABLE OF CONTENTS
April 15, 2016
Maria M. Menendez, CMC, City Clerk
City of South Miami
6130 Sunset Drive
South Miami, FL 33143
Re: REQUEST PROPOSAL FOR EXTERNAL AUDIT SERVICES (RFP #FN-2016-6)
Alberni Caballero & Fierman, LLP (AC&F) appreciates this opportunity to respond to your Request for Proposal for
External Audit Services for the City of South Miami (the “City”). The firm consists of Certified Public Accountants and
professionals dedicated to serving the public sector. AC&F’s partners have been providing professional CPA services
throughout Florida for the past 40 years and are members of the American Institute of Certified Public Accountants and
the Florida Institute of Certified Public Accountants. Alberni Caballero & Fierman, LLP is also a member of the AICPA’s
Government Audit Quality Center and Employee Benefit Plan Audit Quality Center.
We are uniquely qualified to perform Independent Auditing Services for the City because:
Our management team has performed numerous audits of governmental entities which include the following:
ACCOUNTANTS ADVISORS
Alberni Caballero & Fierman, LLP
4649 Ponce de Leon Blvd
Suite 404
Coral Gables, FL 33146
T:305.662.7272 F:305.662.4266
ACF-CPA.COM
Municipality Professional services performed
City of South Miami (CAFR)Financial, Utility Fund and Single Audit
City of Aventura (CAFR)Financial and Single Audit
Miami Shores Village ( CAFR)Financial, Utility Funds, Pension Plans, GOB and Single Audit
City of Hialeah ( CAFR)Financial, Utility Funds, Pension Plan, GOB, TCT and Single Audit
City of Hialeah Gardens Financial, Utility Funds, Pension Plan, GOB and Single Audit
City of Miami Springs (CAFR)Financial, Utility Funds, GOB and Single Audits
Town of Cutler Bay (CAFR)Financial, Utility Fund, GOB, TCT and Single Audit
Village of El Portal Financial, GOB and Single Audit
Town of Briny Breezes Financial Audit
City of Doral (CAFR)Financial, Utility Fund and Single Audit
Performing Arts Center Authority Financial Audit
Community Redevelopment Agencies
•City of South Miami Community Redevelopment Agency– financial audit
•Town of Lake Park Community Redevelopment Agency– consulting
Our team, based out of our Coral Gables office offers the following advantages:
Experienced Personnel On-The-Job:Our Management Team’s CPAs average:
•over 25 years of professional practice in the governmental audit field;
•over 15 years working together as a team
Knowledgeable Team:Because our team members are devoted to the public sector, we are experts in the intricacies of
governmental accounting and the unique issues affecting your City.
Management Involvement:Unlike most firms:
•the professionals assigned to your engagement focus the majority of their time working exclusively with
governmental organizations
•experienced Firm Management (Senior Management)will dedicate 100 percent of their time to your engagement
•because of our experience, we will use your staff’s time efficiently and serve as a valuable resource for your organization:
your personnel will not waste time “training our personnel”.
Please note the following “Key” Engagement Team Members assigned to your Engagement:
1 Quality Control Partner
1 Engagement Partner
1 Senior Manager
1 Supervisor
1 Senior Auditor
5 Total Key Team Members
We humbly ask you to compare the expertise of our “Key” Engagement Team to our peer competition assigned teams.
We are confident you will not see another firm assigning our level of experience to your engagement.
GFOA CERTIFICATE OF ACHIEVEMENT reporting/submittal requirements: AC&F is proud to have assisted all of the
Municipalities listed above, which are presently participating in the GFOA Certificate of Achievement for Excellence in
Financial Reporting Program (CAFR), qualify for this award. Additionally, many of the Engagement Team Members
participate in the GFOA’s CAFR review program.
Smooth Transition: transition will be smooth, with minimal disruption of the City’s staff and operations. We can guarantee
this due to our engagement team’s governmental audit experience as well as our Quality Control Partner’s previous
experience with the City of South Miami.
On-Site Decision Makers:Unlike most other firms, our partners are on-site during the engagement. This ensures
that any audit issues will be resolved efficiently and timely since the key individuals of the engagement will be on-site
during the audit. In addition, our office is less than 3 miles away from City Hall. Therefore, we are in your backyard
and very accessible.
Satisfied Clients:We have included references for several cities and have also included several letters of
recommendations.
Immediate Service Responsiveness : Accessible to clients regarding ANY comments, questions , or concerns .
Timely Delivery of Serv ices : We understand the importance of completing the audit and issuing the audited financial
statements in a timely manner and will work closely with you and your staff to meet and exceed your expectations.
Fees: We recognize that engaging and accounting firm is an important investment of the City. You can expect that we are
competitively priced and that your investment in us will add value to your City.
Take a "Get the Job Done" approach to our Engagements : We will dedicate as many resources and people as necessary
to complete the engagement within the specified time frame .
Based on our understanding of your expectations and the requirements set forth in your RFP. we will summarize the scope
of our proposed se rvices and our audit approach . We will demonstrate how our approach surpasses other firms and
exceeds the City 's expectations .
We will perform an annual audit of the basic financial statements of the City of South Miami for the fiscal years ending
September 30 , 2016 and 2017 with a one year option for 2018 in order to express an opin ion on the fairness with which
they present net position and changes in net position in conformity with accounting principles generally accepted in the
United States of America , and an audit to determine whether operations are properly conducted in accordance with legal ,
regulatory requirements , applicable OMB standards , Federal Single Audit Act and the Florida Single Audit Act,
(if applicable). We will perform limited procedures on the schedule of expenditures of f ederal awards as required by U.S.
Office of Management and Budget Circular A-133, Audits of States , Local Governments and Non -P rofit Organizations ,
and supporting schedules and verify that any outstanding audit findings from prior years has been cleared , (if applicable).
We will also issue separate financial statements for the South Miami Pension Plan and the South Miam i Community
Redevelopment Agency.
We commit to perform the work within the time period described in your request for proposal.
The firm will be involved throughout the entire year, by providing assistance in resolving issues and informing the City of
new evolving issues and related matters of importance.
This proposal is a firm and irrevocable offer for ninety (90) days . An drew S. Fierman , CPA , a partner in our firm 's
assurance services department is authorized to make representations for and to bind the firm . He can be reached at
(305) 662-7272 . His e-mail address is andrew@acf-cpa .com . Please do not hesitate to call or email if you have any
questions about the information provided in this proposal. We thank you for considering our firm 's qualifications and
experience and look forward to serving you .
Very truly yours ,
~f~
Andrew S. Fierman , CPA-Partner
Alberni Caballero & Fierman , LLP
FEI# 55-0912340
CPA License#: AD64536
SECTION I – TECHNICAL PROPOSAL
1.GENERAL REQUIREMENTS
Alberni Caballero & Fierman, LLP (AC&F) is a Certified
Public Accounting firm of professionals that work together
on a continual basis with the main focus of serving the public
sector. AC&F is a professional limited liability partnership
which provides comprehensive financial and compliance
auditing, attestation and accounting, tax and other
management consulting services. AC&F’s partners have
served the South Florida area for over 40 years.
Our industry areas of specialization include:
•Governmental Organizations
•Local Government Retirement Plans
•Local Community Redevelopment Agencies
•Public Housing Agencies
•Non Profit Organizations
AC&F’s philosophy is to provide our clients with the same
high level of service and resources they would expect from
a large national firm, but with the personal attention of a
small local firm. All of our audit clients have direct access to
our partners and we have committed to have our partners
involved throughout all phases of the audit. In other words,
our partners are in the field during the audit and all the
decision making is on site.
Our professional staff is prepared and fully qualified to
help you determine your realistic present and future goals,
and assist you in reaching them. We combine invaluable
experience gained at some of the most highly regarded
international accounting firms, with the kind of personal
service these firms can seldom provide.
Every member of our professional staff at the firm is here
because they combine outstanding accounting qualifications
with proven communication skills and depth of character.
Our governmental audit partners and staff are actively
involved with recognized standard-setting organizations at
the national level (GFOA), state level (FGFOA) and the local
level SFGFOA and League of Cities). The firm is also a
member of the AICPA Governmental Audit Quality Center,
which holds our firm to a higher standard of quality.
2.INDEPENDENCE
Alberni Caballero & Fierman, LLP affirms that we meet the
independence requirements of our professional standards,
Activities and Functions published by the U.S. General
Accounting Office, GAS or any subsequent amendments or
superseding revisions. As defined by standards generally
accepted in the United States of America, we are independent
of the City. Except for the audit services described below,
we further certify that Alberni Caballero & Fierman, LLP, its
partners and employees are independent of the City, have not
performed any professional services for the City and have no
conflict of interest. We will give written notice to the City
within five (5) days of any professional relationships entered
into during the period of this engagement.
3.LICENSE TO PRACTICE IN THE STATE OF
FLORIDA
AC&F is properly registered/licensed in the State of
Florida as a professional limited liability partnership. All
assigned key professional staff are properly registered/
licensed to practice public accounting in the State of
Florida.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 1
CITY OF
SOUTH MIAMI
4.FIRM QUALIFICATIONS AND EXPERIENCE
The following chart reflects our current organizational
structure:
Total of four CPA’s assigned to the City’s Engagement, two
Partners, one Senior Manager, one Supervisor, one Senior
Auditor and Staff Accountants as required. We are pleased
to provide our very best team out of our Coral Gables
office.
Report of Peer Review
Alberni Caballero & Fierman, LLP’s most recent peer
review report is presented as Appendix D. The review
included review of specific governmental engagements.
Participation in Quality Control Review Program
Alberni Caballero & Fierman, LLP is a member of the
Government Audit Quality Center and as such must comply
with a comprehensive quality control process specific to
governmental engagements.
Results of State and Federal Reviews
Alberni Caballero & Fierman, LLP has never received an
unacceptable review from a federal or state desk review of
any of its workpapers.
Disciplinary Actions
Neither Alberni Caballero & Fierman, LLP nor any of its
partners have ever been involved in any disciplinary action
by a regulatory agency or professional organization.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 2
CITY OF
SOUTH MIAMI
Total Staff Total
CPA’s
Public
Sector
Staff
Partners 5 5 3
Managers,
Supervisor,
Seniors
7 5 7
Staff Accountants 8 3 8
Other and
Administrative 3 0 2
Total 23 13 18
Audit Team Members Time Spent
on Audit
Nestor Caballero
CPA,MST, CGAP
(Quality Control Partner)
Part Time
Andrew S. Fierman
CPA
(Engagement Partner )
Part Time
Jorge Herrera
CPA
(Senior Manager)
Part Time
Michael G. Barnett
CPA
(Supervisor)
Full Time
Alfredo Caraballo
(Senior Auditor) Full Time
MANAGEMENT TEAM OF CPAS’ & YEARS OF GOVERNMENTAL EXPERIENCE
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 3
CITY OF
SOUTH MIAMI
Nestor Caballero, CPA,MST, CGAP
Quality Control Partner
Andrew S. Fierman, CPA
Engagement Partner
Jorge Herrera, CPA
Senior Manager
Michael G. Barnett, CPA
Supervisor
Andrew S. Fierman, CPA (Engagement Partner)
•14 Years of Total Governmental Audit Experience
Nestor Caballero, CPA, MST, CGAP
(Quality Control Partner)
•20 Years of Total Governmental Audit Experience
Jorge Herrera, CPA
(Senior Manager)
•25 Years of Total Governmental Audit Experience
Michael Barnett, CPA (Supervisor)
•20 Years of Total Governmental Audit Experience
Alfredo Caraballo, (Senior Auditor)
•5 Years of Total Governmental Audit Experience
Alfredo Caraballo
Senior Auditor
Staff Auditors
Experience In Governmental Engagements
The engagement team that will serve the City is com-
posed of individuals who understand governmental entities
and possess the technical skills and experience necessary to
deliver quality audit services. Our team will include One
Quality Control Partner, One Engagement Partner, One
Senior Manager, a supervisor, a Senior Auditor and a Staff
Auditors as needed.
These professionals have a wide variety of experience in
providing auditing, accounting and advisory services to
governmental entities. In addition to their experience and
knowledge, the members of the engagement team have the
functional and technical skills to ensure the performance and
completion of a comprehensive engagement.
Our senior engagement team of CPAs have over 40
years combined of professional practice, with over
30 in the government audit field and the performance
of financial and managerial services for governmental
entities. Unlike other firms’ personnel, these individuals
spend most of their time working with governmental and
public sector agencies. This means they will not be wasting
your time asking irrelevant questions and indeed, will be a
fertile and beneficial resource to your organization.
Management Team
The management team who will serve the City is
composed of individuals who:
•Are licensed CPAs;
•Possess a comprehensive understanding of
governmental entities;
•Are highly experienced in working with a variety of
public sector clients;
•Demonstrate the technical skills necessary to
deliver quality financial and managerial services;
•average in excess of 15 years of professional practice
in governmental and not-for-profit auditing
and accounting.
Engagement Partner
The Engagement Partner has direct responsibility for
engagement policy, direction, supervision, security and
communication with the City’s personnel. He will also
ensure that the deliverables and all other reports are
prepared in accordance with professional standards and
firm policy.
He will be responsible for all phases of the
engagement and will be:
•coordinating all services with the City;
•directing the development of the overall
engagement approach and plan;
•supervising staff; planning the engagement;
•preparing or modifying project plans, as needed;
•evaluating internal control and assessing risk;
•reviewing work product for compliance with the
organization’s requirements and completeness;
•communicating with the City and the progress of
the engagement; and
•reviewing deliverables and all reports issued by the
firm for accuracy and completeness;
•and that they are prepared in accordance with
professional standards and firm policy;
•leading meetings and discussions with key
management personnel.
Andrew S. Fierman, CPA will be the Engagement Partner
and a designated “KEY” engagement team member. Andrew
was selected for his managerial, supervising and technical
capabilities, more specifically for his experience in audits of
governmental agencies. He has performed governmental
audits for the past 14 years.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 4
CITY OF
SOUTH MIAMI
Quality Control Partner
The Quality Control Partner will be responsible for the
quality control, supervision and confidentiality of information
of the engagement and will be available to members of the
engagement team and management of the City as a high-
level technical resource. In addition, the Quality Control
Partner will also complete the following:
•performing an overriding review of all deliverables;
•resolving technical accounting and reporting issues;
•reviewing and approving reports, management letters,
and other engagement products; and attending meetings
and discussions with key management personnel.
Nestor Caballero, CPA, MST, CGAP is the managing
partner of the Firm and will be the Quality Control Partner
and a designated “KEY” engagement team member. Mr.
Caballero has more than 20 years experience in the in the
governmental accounting and auditing sector. As the Quality
Control Partner, he is responsible for reviewing the form and
content of the audit workpapers and the auditors’ report
as well as the review of the City’s financial statements in
accordance with Firm and professional standards.
Senior Manager
The Senior Manager will work closely with the
Engagement Partner.
He will be responsible for all phases of the engagement
and he will be:
•assisting in directing the development of the overall
engagement approach and plan;
•supervising staff; assisting in planning the engagement;
•preparing or modifying project plans, as needed;
•evaluating internal control and assessing risk;
•reviewing work product for compliance with the City’s
requirements and completeness;
•communicating with the City and the partners the
progress of the engagement; and
•reviewing deliverables and all reports issued by the firm
for accuracy and completeness;
•and that they are prepared in accordance with
professional standards and firm policy;
Jorge Herrera, CPA will be the Senior Manager and a
designated “KEY” engagement team member. Mr. Herrera
was selected for his experience with governmental agencies.
IT Specialist
Our specialist has worked with organizations of varying
sizes including local government and non-for-profits
organizations providing IT operational and management
consulting services. His experience provides him the insight
to define, develop and implement scalable business valued
cost efficient solutions that effectively leverage information
technology.
He will be responsible for
•reviewing and deploying proper information
system controls
•identifying risks within the IT environment of the City
•working closely with the City’s support personnel
to analyze, evaluate systems and procedures facilitating
the information process
•working with audit engagement team and City to
ensure we understand the City’s IT structure and
how we can audit efficiently by leveraging the City’s
IT structure.
Alex Blanco will be the IT Specialist assigned to the
engagement.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 5
CITY OF
SOUTH MIAMI
Supervisor
A Supervisor will be assigned full-time to the engagement.
The Supervisor will be responsible for the overall
performance of the work in the field and assisting in the
actual performance of the engagement.
Michael Barnett, CPA will be the Supervisor assigned to
the engagement team. Mr. Barnett was selected for his
extensive knowledge and experience in governmental and
nonprofit auditing and accounting. He will devote 100% of
his time to the completion of the work
Senior Auditor
A Senior Auditor will be assigned full-time to the engage-
ment. The Senior Auditor will be responsible for the overall
performance of the work in the field and assisting in the
actual performance of the engagement.
Alfredo Caraballo will be the Senior Auditor assigned
to this engagement. Mr. Caraballo has over 5 years of
governmental audit experience and was selected for his
extensive knowledge in governmental and nonprofit
accounting. He will devote 100% of his time to the
completion of the work.
Staff Accountants
Staff accountants will be utilized as required by the
Engagement Partner and Supervisor. They perform less
complex audit procedures under the supervision of the
Senior Auditor.
The firm’s team who will serve the City is composed of
individuals who understand governmental accounting and
possess the technical skills and experience necessary to
deliver quality services. Our audit team will include FOUR
Certified Public Accountants, with Two Partners, One Senior
Manager, One Supervisor, One Senior Auditor and Staff
as needed.
We humbly ask you to compare the level of experience and
expertise we have assigned to your engagement to the other
firms submitting proposals. Compare the experience of
personnel assigned by those firms FULL-TIME (on-site)
to OURS.
Note: All CPA’s assigned to the audit have properly
maintained CPE in governmental accounting and auditing as
required by the State Board of Accountancy and GAO.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 6
CITY OF
SOUTH MIAMI
GOVERNMENTAL CLIENTS
City of Aventura
City of Hialeah
City of Hialeah Gardens
City of Parkland
Village of El Portal
City of Lake Worth
Miami Shores Village
City of Miami Springs
City of Doral
City of Cutler Bay
Town of South Palm Beach
Northern Palm Beach County
Improvement District
Village of Key Biscayne
The Children’s Trust
Performing Arts Center Authority
City of North Miami
City of North Miami Beach
Bal Harbour Village
Town of Surfside
Town of Bay Harbor Islands
City of Miramar
Village of Palmetto Bay
Indian Creek Village
City of Greenacres
City of West Palm Beach
Town of Lauderdale by The Sea
Village of Pinecrest
Village of Golf
City of Sunrise
City of Pembroke Pines
Town of Southwest Ranches
Orlando Housing Authority
Winter Park Housing Authority
Miami-Dade Water and Sewer Dept.
Florida Keys Aqueduct Authority
Broward County Water & Sewer Dept.
PROFESSIONAL AND BUSINESS
AFFILIATIONS
AICPA Governmental Audit Quality Center,
Designated Audit Partner
AICPA Employee Benefit Plan Audit Quality
Center, Designated Audit Partner
American Institute of Certified Public
Accountants (AICPA)
GFOA Special Review Committee
Florida Institute of Certified Public
Accountants (FICPA)
Miami Dade League of Cities
- Budget Committee
Florida Government Finance Officers
Association (FGFOA)
Broward County League of Cities
Government Finance Officer Association
(GFOA)
South Florida Government Finance Officers
Association, Associate Member (FGFOA)
Florida Association of Housing and
Redevelopment Officials (FAHRO)
Communities in Schools of Miami, Inc.,
Treasurer
Cuban American Certified Public
Accountants Association, President
CONTINUING PROFESSIONAL
EDUCATION
Total CPE hours for the last three years is
120, of which 30 meet the Yellow Book
(GAS) requirements
Andrew is a Partner in our firm’s
audit department and brings over 14
years of audit experience.
He provides guidance on financial
reporting, accounting, and auditing
matters including Federal and
Florida Single Audits, and consulting
services for all types of entities
including governmental entities.
These consulting services range from
internal control reviews to audit
preparedness services to compre-
hensive annual financial report
(CAFR) guidance and preparation.
Andrew’s areas of expertise are
Financial Audits, Federal Single
Audits, Florida Single Audits,
Employee Benefit Plan Audits,
Agreed upon procedures, Internal
Control Reviews and Consulting
Services. In addition, he has
conducted Peer Reviews of small
and mid-size accounting firms.
EDUCATION
Bachelor of Science in Accounting,
University of Florida
Master of Business Administration,
Florida International University
ANDREW S. FIERMAN,CPA
ENGAGEMENT PARTNER
Alberni Caballero & Fierman, LLP• 4649 Ponce de Leon Boulevard, Suite 404 Coral Gables, FL 33146 • (305) 680-5145 • andrew@acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
page 7
GOVERNMENTAL CLIENTS
Village of El Portal, Florida
Town of Briny Breezes, Florida
City of Hialeah Gardens, Florida
City of Doral, Florida
City of Tamarac, Florida
City of Oakland Park, Florida
City of South Miami, Florida
Town of Miami Lakes, Florida
Town of Southwest Ranches, Florida
Town of Lauderdale by the Sea, Florida
City of Hialeah, Florida
City of North Miami, Florida
City of Pembroke Pines, Florida
City of Homestead, Florida
Homestead Housing Authority
Punta Gorda Housing Authority
West Palm Beach Housing Authority
Virgin Islands Housing Authority
Riviera Beach Housing Authority
Hialeah Housing Authority
Venice Housing Authority
Orlando Housing Authority
Tampa Housing Authority
Palm Beach County Housing Authority
Lee County Housing Authority
Winter Park Housing Authority
Housing Finance Authority of Miami Dade
PROFESSIONAL AND BUSINESS
AFFILIATIONS
AICPA, Member
Florida Institute of Certified Public
Accountants, Member
FICPA, Accounting Principles and Auditing
Standards Committee, Member,
Past Member
Miami Dade League of Cities - Member
Government Finance Officers
Association, Member
Government Finance Officers Association,
Member, Special Review Committee
Florida Government Finance Officers
(Small Governments Committee), Member
Dade/Broward Government Finance Officers
Association, Member
Cuban American Certified Public
Accountants Association, President
Florida Association of Special Districts,
Associate Member
School Board of Miami-Dade County,
Audit and Budget Committee
CONTINUING PROFESSIONAL
EDUCATION
Total CPE hours for the last three years is
124, of which 30 meet the Yellow Book
(GAS) requirements
Nestor has 20 years of
experience serving governmental
and not-for-profit clients. He
has extensive experience in
analyzing and evaluating internal
controls over all major financial
processes of governmental and
not-for-profit entities, and in
auditing federal and state grants
in accordance with OMB Circular
A-133 and Rules of the Florida
Auditor General, respectively.
EDUCATION
Master of Taxation,
Florida International University
Bachelor of Accounting,
Florida International University
NESTOR CABALLERO,CPA, MST, CGAP
QUALITY CONTROL PARTNER
Alberni Caballero & Fierman, LLP• 4649 Ponce de Leon Boulevard, Suite 404 Coral Gables, FL 33146 • (305) 680-5130 • nestor@acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
page 8
GOVERNMENTAL CLIENTS
Village of Key Biscayne
Southcentral Wastewater
Management District
City of Homestead
Indian Creek Village
PROFESSIONAL AND
BUSINESS AFFILIATIONS
American Institute of Certified Public
Accountants, Member
Florida Institute of Certified Public
Accountants, Member
Association of Latino Professionals in
Finance and Accounting, Member
Cuban-American CPA Association, Member
CONTINUING PROFESSIONAL
EDUCATION
Total CPE hours for the last three years is
80, of which 30 meet the Yellow Book (GAS)
requirements
Jorge L. Herrera, CPA he has
more than 25 years of experience in
public accounting primarily with
national firms. Mr. Herrera has
served Governmental and Not-For
Profit organizations as well as private
clients in various industries. He has
managed a wide variety of engage-
ments providing traditional services
such as audits, reviews and compila-
tions, but has also been involved
with accounting for mergers and
acquisitions, due diligence projects,
internal control reviews and Federal
and Florida Single Audits.
Mr. Herrera also assists his clients
with complex accounting and
financial reporting matters. In
addition, he conducts peer reviews
for small and medium sized
accounting firms.
EDUCATION
Bachelor Degree in Business
Administration, Florida
International University
Master Degree in Accounting,
St. Thomas University
JORGE HERRERA,CPA
SENIOR MANAGER
Alberni Caballero & Fierman, LLP• 4649 Ponce de Leon Boulevard, Suite 404 Coral Gables, FL 33146 • (305) 680-5146 • jorge@acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
page 9
GOVERNMENTAL AND
NOT-FOR-PROFIT CLIENTS
City of Hialeah, Florida
Town of Cutler Bay, Florida
City of Parkland, Florida
City of Doral, Florida
City of West Palm Beach, Florida
Village of El Portal
City of Hialeah Gardens
Miami Shores Village
Americans for Immigrant Justice, Inc.
Pines Wood Village
PROFESSIONAL AND
BUSINESS AFFILIATIONS
Florida Government Officers Association,
Associate Member
Florida Institute of Certified Public
Accountants (FICPA)
FAHRO, Associate Member
American Institute of Certified Public
Accountants (AICPA)
Georgia Society of Certified Public
Accountant (GSCPA)
Institute of Certified Accountants
of Jamaica ( ICAJ)
CONTINUING PROFESSIONAL
EDUCATION
Total CPE hours for the last three years is
48, of which 30 meet the Yellow Book (GAS)
requirements
Michael has over 20 years of
accounting and auditing experience
in governmental, not-for-profit,
and for-profit entities. His exten-
sive experience as an accountant
and an auditor includes examining
accounting records to help ensure
the reliability and integrity of
financial information, compliance
with applicable laws and
regulations, adherence with the
established policies and proce-
dures; implementation of internal
controls and evaluation
management’sachievement of
goals and objectives. He also has
substantial experience in auditing
federal and state grants in
accordance with OMB Circular
A-133 and Rules of the Auditor
General of the State of Florida,
respectively..
EDUCATION
Master of Science (Accounting),
Bachelor of Science (Accounting)
University of West Indies, Jamaica
MICHAEL G. BARNETT,CPA
SUPERVISOR
Alberni Caballero & Fierman, LLP• 4649 Ponce de Leon Boulevard, Suite 404 Coral Gables, FL 33146 • (305) 680-5138 • michael@acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
page 10
GOVERNMENTAL CLIENTS
City of Hialeah Gardens, Florida
Miami Shores Village, Florida
City of Doral
City of Hialeah Education Academy, Inc.
Town of Cutler Bay, Florida
The Children’s Trust
Hialeah Housing Authority
Orlando Housing Authority
Housing Authority of the City of Sanford
Winter Park Housing Authority
PROFESSIONAL AND BUSINESS
AFFILIATIONS
AICPA, Student Affiliate
Florida Government Finance Officers
Association, Associate Member
Government Finance Officers
Association, Associate Member
Beta Alpha Psi, Member
CONTINUING PROFESSIONAL
EDUCATION
Total CPE hours for the last three years
is 120, of which 30 meet the Yellow
Book (GAS) requirements
Alfredo has over 5 years of
accounting and auditing experience,
including serving governmental
entities, not-for-profit and charter
schools. His experience includes
examining accounting records for
governmental, not-for-profit and
for-profit entities to help ensure the
reliability and integrity of financial
information; compliance with
policies, plans, procedures, laws
and regulations; reviews of internal
controls; and evaluating
management’s achievement
of goals and objectives. He also has
experience in auditing federal and
state grants in accordance with
OMB Circular A-133 and Rules of
the Auditor General of the State
of Florida, respectively.
EDUCATION
Master Degree, Accounting,
Florida International University
Bachelor Degree, Accounting,
Florida International University
ALFREDO CARABALLO
SENIOR AUDITOR
Alberni Caballero & Fierman, LLP• 4649 Ponce de Leon Boulevard, Suite 404 Coral Gables, FL 33146 • (305) 680-5139 • alfredo@acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
Alberni Caballero & Fierman, LLP
www.acf-cpa.com
page 11
Quality Control System
AC&F continually monitors performance to ensure the
highest quality of services. Under the supervision of our
Audit Partners and Senior Manager, an audit senior/supervisor
is responsible for monitoring quality control of all
appropriate engagements.
The review process begins with the Senior Manager.
In engagements where a staff is assigned, the Senior is
responsible for the initial review of his/her workpapers
as well as the workpapers prepared by the staff.
Subsequent to this review, a partner is responsible for the
comprehensive review of the engagement working papers.
The partner is responsible for ensuring that the issues
identified within the audit plan have been properly
addressed. The partner will also review the financial
statements to ensure that all material events and transaction
have been properly reported and comply with GAAP
requirements.
A second partner performs an overall review of the
workpapers and financial statements to provide a “second
set of eyes” and identify any areas that need strengthening
prior to issuance.
Quality of the Staff Over the Term of the Engagement
We pledge to the City that the team assembled in this
proposal will be returned to the audit each year of the
engagement. In the unlikely event that it does become
necessary to replace any of the partners, managers, senior
accountants or staff, we will first obtain the City’s express
prior permission to do so. We understand the City’s right
to accept or reject replacements. In addition to the engage-
ment team members proposed herein, we also have other,
well-qualified professionals who stand ready to serve your
needs, if required. We can assure the highest professional
qualifications of the assigned staff we will utilize for the
City’s engagement.
In addition to our governmental focus, it is AC&F’s policy
that all professional employees exceed the minimum CPE
credits required for governmental audits. We currently have
an in-house continuing education program which provides
approximately 120 credit hours of governmental and
not-for-profit accounting and auditing every two years to all
of our audit staff. In addition, our staff regularly attends
conferences sponsored by the FICPA and the Florida
Government Finance Officers Association. Further, because
we are growing and expanding, we have an ongoing
recruitment program that seeks only those accountants
with a proven record of academic success. When we recruit
at the Senior, Supervisor and Senior Manager levels, we
select CPA’s with proven governmental auditing experience.
Firm Capacity
Our engagement team’s work load is organized in such a
way that the additional activities brought about by this
engagement will not impact our current commitments to
other clients. We have sufficient staff capacity to integrate
these professional services for the City into our present
operations, while continuing to maintain the highest
standards of quality and time lines to all of our other clients.
5.PRIOR ENGAGEMENTS WITH THE CITY
OF SOUTH MIAMI
AC&F has not had any engagements with the City of South
Miami within the last five (5) years. However, AC&F served
as the City’s auditor for the fiscal years ended September 30,
2004 to 2006.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 12
CITY OF
SOUTH MIAMI
6.SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES
Below are the names, addresses, telephone numbers and e-mail addresses of Six (6) Governmental references in which
the firm currently serves as principal auditors. Additional references can be provided upon request.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 13
CITY OF
SOUTH MIAMI
Agency Name City of Aventura
Address 19200 W. Country Club Drive
City/State/Zip Aventura, FL 33180
Phone/Fax (305) 466-8922
Contact Name/Title Brian Raducci – Finance Director
Email Address braducci@cityofaventura.com
Scope of Work Financial, Single Audit, Pension, Charter School
Contract Term September 30, 2015 - Present
Partner/Hrs.Andrew Fierman - 450 hrs.
Agency Name City of Miami Springs
Address 201 Westward Drive
City/State/Zip Miami Springs, FL 33166
Phone/Fax (305) 608-6677
Contact Name/Title William Alonso – Finance Director
Email Address alonsow@miamisprings-fl.gov
Scope of Work Financial, Utility Funds, Pension Plans, GOB, and Single Audit, CAFR
Contract Term September 30, 2004 to Present
Partner/Hrs.Andrew Fierman - 450 hrs.
Agency Name City of Doral
Address 8401 NW 53rd Terrace
City/State/Zip Doral, Florida 33166
Phone/Fax (305) 593-6725
Contact Name/Title Matilde Menendez – Finance Director
Email Address matilde.menendez@cityofdoral.com
Scope of Work Financial, Utility Funds and Single Audit, CAFR
Contract Term September 30, 2010 to 2015
Partner/Hrs.Andrew Fierman - 500 hrs
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 14
CITY OF
SOUTH MIAMI
Agency Name Town of Cutler Bay
Address 10720 Caribbean Blvd., Suite 105
City/State/Zip Cutler Bay, FL 33189
Phone/Fax (305) 234-4262
Contact Name/Title Robert Daddario, Finance Director
Email Address rdaddario@cutlerbay-fl.gov
Scope of Work Financial Audit, CAFR
Contract Term September 30, 2007 to Present
Partner/Hrs.Andrew Fierman - 275 hrs.
Agency Name Miami Shores Village
Address 10050 NE Second Avenue
City/State/Zip Miami Shores, Florida 33138
Phone/Fax (305) 762-4855
Contact Name/Title Holly Hugdahl
Email Address financedirector@miamishoresvillage.com
Scope of Work Financial, Pension Plans, Utility Funds, GOB, and Single Audit, CFAR
Contract Term September 30, 2009 to Present
Partner/Hrs.Andrew Fierman – 600 hrs.
Agency Name City of Hialeah
Address 501 Palm Avenue
City/State/Zip Hialeah, FL 33010
Phone/Fax (305) 883-5988
Contact Name/Title Javier Collazo – Finance Director
Email Address JCollazo@hialeahfl.gov
Scope of Work Financial, Utility Funds, Pension Plans, GOB, TCT and Single Audit, CAFR
Contract Term September 30, 2006 to Present
Partner/Hrs.Andrew Fierman – 1200 hrs.
Note: The City may speak with or send correspondence to any of the agencies listed during the evaluation phase.
If additional references are needed, they can be provided upon request.
See Appendix A for Letters of Recommendation from each of these references.
GFOA Certificate of Achievement for Excellence in
Financial Reporting Program
AC&F is proud to have assisted all the governmental
clients who have participated in the GFOA Certificate of
Achievement for Excellence in Financial Reporting Program
(CAFR) qualify for this award. This certificate program is
recognized as the highest award in governmental financial
reporting. The Certificate of Achievement has been awarded
on all of the financial statements our Partners have reported
in the certificate program. In addition, several team members
participate in the GFOA’s CAFR review program.
Electronic Workpapers
In keeping with our philosophy of providing services
that you would expect from a large national firm, we use the
latest paperless audit software and networking on our audit
engagements. Electronic workpapers continue to improve
productivity and efficiency in the audit process. These
efficiencies are passed on to our clients through lower fees
and time savings. The City’s workpapers are scanned or
imported directly into our audit programs saving the City
time and the cost of copying or printing such workpapers.
Year-Round Involvement
Our involvement with the City does not end when our
financial statements are issued. We remain involved with the
City through our monthly reviews of the minutes of the
City’s Board meetings and communications regarding new
accounting standards that have been issued that may affect
future audits. Our year-round involvement ensures a timely
and efficient audit and helps us and the City address any
issues before the audit.
New Accounting Standards
Our audit fee is an all inclusive fee which includes assis-
tance to the City in the implementation of all new reporting
standards, including assistance with preparing the financial
statements.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 15
CITY OF
SOUTH MIAMI
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 16
CITY OF
SOUTH MIAMI
Phase I - Strategic Planning
A thorough understanding of your organization and its
operating environment is essential for the development of an
audit plan for an efficient, cost effective audit. During this
phase, we will meet with appropriate personnel to obtain
and document our understanding of your operations
and, at the same time, give you the opportunity to express
your expectations with respect to the services that we will
provide. Our work effort will be coordinated so that there
will be minimal disruption to your staff.
During this phase we will perform the following activities:
•Review the regulatory, statutory and compliance
requirements within which the City operates.
This will include a review of applicable federal laws, the
City ’s ordinances, state statutes, County and City
requirements and resolutions, debt instruments, contracts,
other agreements, and minutes of meetings of the
commission and various committees.
•Review major sources of information such as budgets,
organization charts, procedures manuals, financial systems,
and management information systems.
•Determine the procedures necessary with regard to
opening balances, and obtain reasonable
assurance concerning the consistency of application of
accounting principles between the year being audited and
the preceding year.
•Review the working papers of the predecessor auditor.
•Obtain and document an understanding of the City’s
internal control structure, including making an assessment
of audit risk.
6.SPECIFIC AUDIT APPROACH
Scope of Services
Based on our understanding of the expectations and
requirements of the City as set forth in the request for
proposal, the following is a summary of the scope of our
work. All work will be completed in the timeframe
specified in the request for proposal.
Our approach to the audit engagement integrates
traditional auditing techniques with a total systems concept.
We will consider the methods used by the City to process
accounting information when planning our audit, since they
influence the design of the internal control. The audit will
be conducted in the three phases which are shown on the
adjacent Chart.
Continuous
Communication
Throughout
2.Execution of
the Audit Plan
1.Strategic
Planning
3.Evaluation of
Audit Results
4.Completion
and Delivery
•Consider the methods that the City uses to process
accounting information which influence the design of the
internal control structure. This understanding includes
knowledge about the
design of relevant policies, procedures, and records, and
whether they have been placed in operation by the City.
•Develop audit programs to incorporate the consideration
of financial statement assertions,
specific audit objectives, and appropriate audit procedures
to achieve the specified objectives.
•Identify and resolve accounting, auditing, and
reporting matters.
This phase will involve all members of the Engagement
Team.
Phase II - Execution of Audit Plan
The audit team will complete a major portion of
transaction testing and audit requirements during this phase.
The procedures performed during this period will enable
us to identify any matter that may impact the completion of
our work or require the attention of management. Tasks to
be performed in Phase II include, but are not limited to the
following:
•Analytical procedures are applied in this stage of the
audit to assist in planning the nature, timing, and extent
of auditing procedures used to obtain evidential matter
for specific account balances or classes of transactions.
•Perform substantive tests of account balances and
transactions. Samples will be drawn of major transaction
systems, including cash disbursements, cash receipts,
purchases, and payroll.
•Perform tests of compliance with laws, regulations,
contracts, and grants.
•Review test results and preliminary conclusions.
Phase III - Completion and Delivery
This phase includes a review of all audit documentation by
the partners to ensure that testing and documentation
support the conclusions reached. This phase also includes
preliminary discussions with management of the audit
findings.
Phase IV – Completion and Delivery
In this phase of the audit, we will complete the tasks
related to the closing of year-end balances and financial
reporting. This will include final testing in the areas of
compliance, balance sheet accounts, revenue and
expenditures, among others. All draft reports will be
reviewed with management before issuance, and the
partners will be available to meet with the commission to
discuss our report and address any questions they may have.
AUDIT MANAGEMENT PLAN
Our audit approach is to develop a specific audit action
plan tailored to the individual needs of our client. For each
audit we develop the most efficient combination of audit
techniques selected from the following methodologies.
Auditing Standards promulgated by the American Institute
of Certified Public Accountants provide guidance for
auditors in assessing the internal control structure for the
purpose of the audit. As auditors, we consider the internal
control structure which consists of the following five
elements.
THE CONTROL ENVIRONMENT
The control environment includes the management
philosophy, operating style, organizational structure,
functions of various boards and committees, methods of
assigning responsibility, personnel policies and procedures,
and various other factors that reflect the City's concern
with control in the area of finances. We will read the various
documents that impact this environment, and talk to
employees to see how these ideologies are portrayed at
various levels.
RISK ASSESSMENT
After understanding the control environment, we will
identify and assess the relevant risks to achieving the
objectives of the financial system.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 17
CITY OF
SOUTH MIAMI
CONTROL ACTIVITIES
The control procedures are integrated in the components
of the control environment and accounting system. While
gaining an understanding of those areas, we will assess the
control procedures that the City has in place. Consideration
will also be given to potential improvements to the efficiency
and effectiveness of the procedures in place. Any suggestions
for improvement will be communicated to the appropriate
person(s).
INFORMATION AND COMMUNICATION
We will document the formal and informal information
flow relating to the processing and recording of financial
transactions.
MONITORING
In this final component we will review City practices that
are in place to monitor the performance of its internal
control structure..
SAMPLING CONSIDERATIONS
Our professionals will utilize sampling methodologies
designed to ensure effective audit procedures are applied
in the most efficient manner.
Sampling Techniques
We will utilize representative audit sampling procedures
with respect to substantive tests of details and tests of
controls and tests of compliance, where a sample of
documentation is to be tested as the principal evidence of
a control. During tests of controls, the tests will generally
consist of a combination of corroborative inquiry and either
observation, examination of documents or re-performance.
We will use attribute sampling to test documentary evidence
as documentation will be the principal corroborative
evidence of identified controls.
STATISTICAL AND NON-STATISTICAL
SAMPLING
Substantive tests of details and tests of controls can
be performed using either statistically or nonstatistically
based techniques. Statistical approaches will be based on our
calculation of risk factors. If a non-statistical approach is
deemed appropriate, we will design our procedures to
obtain levels of assurance that we judge to be equivalent to
those required when using statistically based techniques.
SAMPLE SIZES
For tests of controls, sample size will be based on the
planned or supported assessed level of control risk and
the number of planned or actual deviations expected.
For substantive testwork, sample size will be a function of
population, materiality, and risk factors.
EXPERIENCE IN INFORMATION SYSTEMS
AND TECHNOLOGY AND EXTENT OF USE
OF EDP SOFTWARE IN THE ENGAGEMENT
Our approach to auditing integrates traditional auditing
techniques with a total system concept. We are actively
committed to using computer-based audit techniques.
Our knowledge of information systems (IS) and the use of
paperless audit software yield significant savings in the time
required to complete an audit.
Today’s marketplace provides firms, large and small,
national and local, with sophisticated computer-aided audit
tools necessary to perform data analysis and report
generation.
A client’s IS environment influences the nature, timing,
and extent of planned auditing procedures. Because most
of our clients utilize computerized accounting systems, our
professional team is experienced with various IS systems.
As computers have become more integral to the financial
management system, we have met the challenge by
incorporating new audit techniques into the audit process.
Staff members are trained on new software and are skilled
in a wide variety of computerized applications.
An important component of our audit is the review of IS
general controls. We understand that the effectiveness of
many client control procedures is dependent on reliable
computer-generated data which result from proper IS
general controls. Therefore, we will analyze these controls
to determine the adequacy of the internal control
environment.
Our IS expertise, combined with extensive auditing and
consulting experience mean that we understand the techni-
cal intricacies of complex information systems in the context
of real-world application.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 18
CITY OF
SOUTH MIAMI
Utilizing this expertise we will be able to:
•Evaluate IS general controls within the computer
environment;
•Document critical transaction processing systems;
•Identify key processes and controls within these
transaction processing systems;
•Evaluate the effectiveness of identified controls;
•Advise the audit team on results of the evaluation
and effect on planned audit procedures;
•Design, develop and execute computer-assisted audit
techniques using computer audit software packages;
•Assess the internal controls
ANALYTICAL PROCEDURES
Statement of Auditing Standards on Analytical Procedures
provides guidance on the use and extent of analytical
procedures in all audits.
Analytical procedures are required in the planning and
overall review stages of the audit, and are used in the
following areas:
Audit Planning
Analytical procedures can provide great insight in planning
an audit. These analyses can enhance our understanding of
the City's transactions and events that may have occurred
during the year under audit. We compare the current
balances to the prior year and to the current budget.
Isolating significant differences can identify areas that may
require additional attention during the field work. For
example, such a review could identify a new revenue
source for which we would need to obtain documentation
supporting the City for collecting such monies.
Substantive Tests
Analytical procedures can be used as effective substantive
tests in certain circumstances, for example, testing certain
payroll related expenditures, such as payroll taxes, which are
a specific percent of wages.
Overall Review
Analytical procedures used at the conclusion of the audit
are designed to assess the conclusions reached and evaluate
the overall financial statement presentation.
Internal Controls
The internal control segment is the foundation for the
entire audit and involves an extensive understanding and
evaluation of the City’s operating and management
information systems and all related internal controls.
The results of this evaluation will influence the nature,
timing and extent of our substantive audit procedures.
This approach ensures that we achieve maximum efficiency
and provide valuable feedback to management regarding
the effectiveness of controls being relied upon throughout
the year.
A thorough understanding of the internal controls of an
organization is critical in planning our audit procedures and
providing useful comments and recommendations to the
City. We utilize a standardized control overview document
which assists us in identifying key elements within internal
control, such as the entity’s risk assessment process, the
control environment, information and communication
systems, and general monitoring and control activities.
Our evaluation of internal control includes considering the
individual components noted above and then considering the
effectiveness of internal control as a whole. We will obtain
our understanding of each of the elements through the
following procedures:
•Meeting with the City’s personnel to discuss operations;
and
•Reviewing internal assessment of internal control
The control overview document helps to ensure that all
elements of internal control are considered.
Subsequently, for significant internal control categories, we
will obtain an understanding of the design of relevant policies
and procedures, determine whether such procedures have
been placed in operation and assess control risk. This review
begins by holding interviews with data processing and
accounting personnel and evaluating your internal system
and accounting documentation. We will then prepare
documentation of the major systems. To the extent it is
available; we will also use internal control documentation
currently available. This review is organized into major
accounting cycles.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 19
CITY OF
SOUTH MIAMI
We have found through our experience that there are two
primary methods to test controls.
•Documented controls – Tested by reviewing a sample
of transactions for evidence that the control was
being performed.
•Undocumented controls – Tested through inquiry
and observation procedures with appropriate
department personnel.
LAWS AND REGULATIONS
Statement on Auditing Standards from the American
Institute of Certified Public Accountants, establishes
standards for testing and reporting on compliance with laws
and regulations. In all financial statement audits, the auditor
must consider laws and regulations that have a direct and
material effect on the financial statements. Further, the
auditor designs audit procedures to provide reasonable
assurance that the financial statements are free of material
misstatements resulting from violations of these laws and
regulations that have a direct and material impact on the
financial statements. For governmental entities, this
requirement is even more important given the variety
of legal and contractual considerations typical of the
government environment.
Identifying applicable laws and regulations is fundamental
to fulfilling the responsibility of understanding their effects.
We will obtain this knowledge through the following sources:
•Discussion of compliance requirements with the City’s
officials, including legal counsel.
•Identification of compliance matters in statutes, financial
ordinances, City’s policies, contracts, grants and debt
agreements.
•Review of City’s commission meeting minutes..
•Inquiries of the program administrator of the
governmental entities that provided grants about
restrictions, limitations, terms and conditions under
which such grants were provided including review of the
OMB Circular A-133 Compliance Supplement and the
Florida Single Audit Act.
•Our existing knowledge of federal and state laws.
STATISTICAL SAMPLES OFFERED TO BE PER-
FORMED IN THE AUDIT BASED ON FEDERAL
GRANT FUNDS AWARDED TO THE CITY
During the planning of the Single Audit engagement, we
will identify the major programs to be audited pursuant to
Circular OMB A-133. As required, the determination will be
based on the dollar amount of federal expenditures and the
associated program risk. Further, as appropriate, ur audit
will be planned to provide for a low level of assessed
control risk.
•After we have identified the major programs, we will
perform appropriate auditing procedures, including tests
of controls, tests of compliance with laws and
regulations, and substantive testwork. Sampling
methodology determination, i.e., statistical, or
non-statistical, random, systematic or judgmental
selection method, etc., will be based on the auditor
experience and judgment.
DESCRIPTION OF PROCEDURES TO BE USED TO
ENSURE THE ACCURACY OF THE STATISTICAL
AND/OR NONSTATISTICAL SAMPLES
To ensure that samples selected for attribute testing
(tests of controls and compliance) and variable testing
(tests of details/substantive testwork) are “accurate”, or
valid, all samples will be reviewed and evaluated to ensure
that items selected are,
•Representative of the population so that characteristics
of the sample can be reasonably projected to the
entire population
•Of adequate size based on internal controls, tolerable
error, expected deviations, acceptable confidence
levels, etc.
•From a complete population
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 20
CITY OF
SOUTH MIAMI
APPROACH TO BE TAKEN IN COMPLETING
THE SINGLE AUDIT
Our objective in this area is to perform a single audit
which meets the needs of the grantor agencies and the
requirements of OMB A-133.
In order to achieve this objective, we follow the following
techniques:
Planning and Supervision
•Inquiry of management regarding identification
of the grants subject to single audit
•Review of grant documents
•Review of OMB Circular A-133 Compliance Supplement
•Review of Federal legislation for the enacted laws
and regulations
•Instruction to staff as to the requirements of the
Single Audit
•Supervision of staff in the performance of the
procedures
•Consideration of the effect of computer processing on
the nature, timing and extent of auditing procedures
Risk Assessment
•Perform an assessment of engagement risk by
considering the level of Federal financial assistance and
the nature of the various programs; corresponding
consideration of external environments, internal factors,
irregularities, illegal acts, fraud and other noncompliance
matters.
•The single audit is subject to the same risk assessment at
the account balance or transaction level made in the
financial audit of the entity. The single audit is designed
to obtain assurance as to compliance with the grant
agreements and the single audit requirements of OMB
A-133, while the financial audit is designed to obtain
assurance that the financial statements are free of
material misstatement. Consequently, the single audit
constitutes only a piece of the financial audit.
Determination of Major Programs
•Determine if the City is a low or high risk auditee
•Identify the larger Federal programs based on the dollar
threshold Identify in A-133 520(b) and label them as
Type A programs, with the remaining programs labeled
as Type B.
•Perform and document risk assessment procedures on
each Type A program to identify those that are low risk
•Consider the criteria in A-133 when performing the risk
assessment on Type B programs
•Audit at least all Type A programs not identified as low
risk; audit Option 1 - At least half of the high-risk Type B
programs over the Type B threshold (if risk was assessed
for all Type B programs subject to risk assessment) or
Option 2 - At least one high-risk Type B program for
each low-risk Type A program; plus programs that are
requested in accordance with the requirements in
A-133 .215 (c) to be audited as major; audit such
additional programs as may be necessary to comply
with the percentage of coverage rule
Schedule of Expenditure of Federal
and State Awards
•Perform procedures to determine the Schedule of Federal
Awards are presented fairly in all material respects in
relation to the City’s financial statements taken as a whole
•Determine that the City was able to reconcile the
amounts presented in the schedule to amounts in the
financial statements
•Assess the appropriateness and completeness of the
City.’s identification of Federal programs included in
the schedule
•Determine that the City.'s properly disclosed the basis of
accounting and the significant accounting policies used in
preparing the schedule
Materiality
•Determine materiality based on the major program
Internal Control over Major Programs
•For each of the 14 types of compliance requirements
(listed in the Compliance Supplement) which are
applicable and material to each major program, document
an understanding of the 5 components of internal control
(Control Environment/Risk Assessment/Control
Activities/Information and Communication/Monitoring)
sufficient to plan the audit to support a low level of
control risk
•Plan the testing of internal control
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 21
CITY OF
SOUTH MIAMI
•Make a sample selection to test internal control following
the sample selection techniques under Sample Sizes and
Statistical Sampling
•Reach a conclusion as to the effectiveness of the internal
control elements and all significant deficiencies or material
weaknesses (if any).
•If no internal control is found on any of the 14 types of
compliance requirements, disclose as a significant
deficiency or material weakness (if any).
Compliance Testing
Identify all applicable and material compliance require-
ments for the major programs
•Perform reasonable procedures to ensure that the
compliance requirements are current
•Make a sample selection following the sample selection
techniques under Sample Sizes and Statistical Sampling
•Identify all findings and questioned costs related to
noncompliance with the provisions of laws, regulations,
contracts, or grant agreements related to a major
program
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 22
CITY OF
SOUTH MIAMI
Level of Staff And Budgeted Number of Hours
PROCEDURES Engagement
Partner
Sr. Manager/
Supervisor
Senior
Auditor Staff
JULY 2016
Preliminary discussions – entrance meetings T T
Obtain understanding of service objectives T T T
Meet with predecessor auditor and review prior audit work papers T T
Prepare audit planning memorandum T
Identify significant issues, review, evaluate and document internal controls T T T
Assess risk T
Develop detailed audit programs T
SEPTEMBER – DECEMBER 2016*
Test internal controls T T
Test compliance with laws, regulations, contracts, grants and the
Citys policies T T
Substantive test of revenues, expenditures, procurement, payroll, etc.T T
Review minutes and other agreements T
DECEMBER 2016 – FEBRUARY 2017
Complete review for subsequent events and obtain
management representations T
Prepare reports T T
Review draft of all reports for subsequent events and obtain management
representations - No later than February 17**T T
Issue report on findings and management letter - No later than March 10**T
Attend meetings with Management and Commission, as required T T
*Note: Interim work to be completed by September 15th as required in the request for proposal. This schedule is prepared
based on the requirements in the request for proposal. It can be adjusted at the request of the City.
** As required in the request for proposal
Appropriate Planning and Utilization of Staff
We understand the significance and necessity of proper
planning as it relates to performance of a successful and
timely audit. An important aspect of proper planning is our
Engagement Partner’s advance coordination and specific
instruction with the Finance Department, allowing an
efficient utilization of staff regarding both preparation of
supporting schedules and reconciliations, in
addition to essential document/record gathering.
8.IDENTIFICATION OF ANTICIPATED
POTENTIAL AUDIT PROBLEMS
We do not anticipate any audit problems at this time.
However, if we do encounter an audit problem we will first
gather all relevant facts from the Finance Department and
any other key management personnel and department heads
of key offices involved. If the problem is unresolved at that
point, we will meet with the Audit Committee or City
Commission, as applicable. Our depth of knowledge and
experience in performing governmental audits allows us to
tackle problems swiftly and with ease.
Engagement Timeline
AC&F has a clear understanding of the reporting
requirements outlined in the request for proposal. In this
regard, AC&F has developed a schedule that takes into
consideration the City’s reporting requirements and
deadlines.
In order to achieve these goals, we start early in the
engagement and complete as much of the planning and
internal control testing as possible. This allows us to focus
on the financial transactions after City has closed its books.
We integrate all of our procedures in order to ensure
that we can deliver our reports in sufficient enough time to
meet City deadlines. Our Partner’s are involved throughout
the entire process to ensure that any matters that arise are
dealt with quickly. This is an essential process followed by
AC&F to prevent surprises that could stall the engagement.
AC&F is also committed to providing staff that are knowl-
edgeable in governmental and governmental pension plan
activities. This significantly reduces the time spent by your
staff explaining the basic elements of how governmental
agencies work and operate. This is considered a key factor
in our success in assisting our clients in meeting deadlines
established by the State, County, Council, or Commission.
We have had great success in following this approach with
other governmental agencies and we are confident that our
prior experience in its application will lead to a successful
delivery of the audit. A large part of this success will be tied
to City’s ability to deliver the requested information timely.
We understand that as in all large agencies, City staff is busy
dealing with day to day operations. We will make sure to
provide requests for information with sufficient enough lead
time to not be disruptive to City staff. We will work with
City staff to encourage open communication in order to
mitigate delays and/or misunderstandings. We do not
anticipate that anything more than what has been presented
in the Request for Proposal will be required of City however
if there is such a need, we will communicate that in writing
to City management.
9.REQUIRED FORMS AND AFFIDAVITS
See Appendix F for all required forms and affidavits.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 23
CITY OF
SOUTH MIAMI
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 24
CITY OF
SOUTH MIAMI
SECTION II – PRICE PROPOSAL
Proposed Schedule for Completing the Audit
Phase Aug/
Sept
Nov/
Dec
Jan/
Feb
Planning/Interim Work X
Testing of Internal Controls X X
A-133 Compliance Procedures
(if applicable)X X
Financial Statement Testing X
Report Preparation X
Delivery of Hard Copy Audited
Statements X
1.PRICE PROPOSAL
See Appendix E for the signed Price Proposal sheet, which
includes our proposed “All Inclusive” fees for
the engagement.
2.COST FOR ADDITIONAL SERVICES
AC&F offers a wide variety of consulting and management
advisory services to the public sector. Below is a list of
services we offer through our firm or through partnerships
we have developed with other professionals:
•Development of accounting and procedures manual
•Evaluation of computer I/T systems
•Accounting systems
•Development of budgets
•Organizational structures
•Internal audits
•Performance based audits
•Indirect cost allocation
•Business valuations
•Purchasing alternatives
•Grant administration and compliance
•Cost control
•Franchise fee audits
•Utility tax audits
•Financing alternatives
The following schedule summarizes our rates for any
additional services that may be requested by the City:
Personnel Classification
Standard Hourly
Billing Rate
Proposed
Hourly Billing
Rates
Quality Control Partner $275 $225
Engagement Partner $250 $175
Director/Senior Manager $225 $150
Manager $200 $120
Supervisor $150 $110
Accounting Senior $125 $80
Accounting Staff $100 $60
Administrative $40 $25
Please note that we have discounted our hourly rates for the
benefit of the City.
CONCLUSION:
ALBERNI CABALLERO & FIERMAN, LLP IS THE “RIGHT”
CHOICE FOR THE CITY OF SOUTH MIAMI
WE PLEDGE WE WILL:
•Provide a qualified and experienced audit team possessing
knowledge of the operation and administration of the
City of South Miami compliance and legal requirements,
and accounting and reporting for operations pursuant to
auditing standards and legal requirements
•Demonstrate our commitment to quality client service
through:
•Ease of accessibility
•Prompt response to questions, comments, or requests
•Insight and suggestions regarding internal controls,
management, and operation, as proper, for both
financial and compliance considerations
•Provide value and services above and beyond the
traditional auditor’s “product” - we will
“go the extra mile”
•Coordinate with the City’s personnel, to ensure
minimum disruption and maximum contribution of
the City staff
•Develop and maintain open lines of communication
with the City to help expedite the audit process and
avoid awkward end-of-engagement “surprises”
•Local firm right in your backyard with our office less
than 3 miles from City Hall. Also previous experience
with the City will allow for a smooth transition.
•The partners and staff of Alberni Caballero &
Fierman, LLP are committed to providing the City
of South Miami with our resources and specialized
expertise. We are local with all decision making at the
local level. We have the technical expertise and experience
without the high cost. In addition, the engagement partner
has previous experience with the City. We vow to work
closely with the City’s staff to accomplish not only those
minimum requirements set forth in your Request for
Proposal, but also to exceed those expectations.
ACCOUNTANTS ADVISORS
Proposal for
External Audit Services
Alberni Caballero & Fierman, LLP
page 25
CITY OF
SOUTH MIAMI
APPENDIX A
LETTERS OF RECOMMENDATION
APPENDIX B
LICENSES TO PRACTICE IN THE
STATE OF FLORIDA
1:07:57 PM 3/29/2016
Licensee Details
Licensee Information
Name:HERRERA, JORGE LUIS (Primary Name)
Main Address:11530 SW 145TH AVE
MIAMI Florida 33186-6679
County:DADE
License Mailing:
LicenseLocation:11530 SW 145TH AVE
MIAMI FL 33186-6679
County:DADE
License Information
License Type:Certified Public Accountant
Rank:CPA
License Number:AC0020278
Status:Current,Active
Licensure Date:10/27/1988
Expires:12/31/2017
Special QualificationsQualification Effective
Alternate Names
View Related License Information
View License Complaint
1940 North Monroe Street, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395
The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida.Privacy Statement
Under Florida law, email addresses are public records. If you do not want your email address released in response to a public-records
request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any
questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees
licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be
used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal
address, please provide the Department with an email address which can be made available to the public. Please see our Chapter
455 page to determine if you are affected by this change.
APPENDIX C
INSURANCE
APPENDIX D
PEER REVIEW REPORT
APPENDIX E
PRICE PROPOSAL SHEET
PRICE PROPOSAL SHEET
AUDIT ITEM
Comprehensive Annual Financial
Report
Single Audit (Per Audit)
General Employee & Police Pens ion
SEPARATE REPORT & PRESENTATION
Florida 185 Share Plan Pensio n
SEPARATE REPORT & PRESENTATION
Commun ity Redevelopment Agency
SEPARATE REPORT & PRESENTATION
FY 2016 FY 2017
$38,000 $40 ,000
$4 ,000 $4 ,000
$11 ,000 $11 ,000
$8 ,000 $8 ,000
$8 ,000 $8 ,000
Company Name: Alberni Caballero & Fierman , LLP
Date: April 15 , 2016
Name /Ti tle : Andrew S. Fierman ,CPA-Partner
Signature :
FY 2018
$42 ,000
$4 ,000
$11,000
$8 ,000
$8 ,000
FAILURE TO COMPLETE, SIGN AND RETURN THIS SECTION MAY
DISQUALIFY THE BIDDER ON THIS PROPOSAL
City of South Miami Page 23 2016 External Audit RFP
APPENDIX F
REQUIRED FORMS
PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST
Pu rsuant 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
pub li c e nt ity, may not submit a Bid on a Contract w ith a pub li c entity for the construction or
r epair o f a public building or public work, may not submit bids on leases of real property to a
publ ic entity, may not be awarded to perform work as a Contractor, suppl ier, Subcontractor,
or Consultant under a Contract w ith 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 I 12, Flo r ida State
Statutes. BIDDERS must d isclose with their Bids, the name of any officer, director, partner,
associate o r agent who is also an officer or employee of the C ity 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. Th is sworn statement is submitted to __ C_ity~o_f _S_ou_t_h_M_ia_m_i ________ _
[print name of the public entity]
by A ndrew S. Fierman, C PA -P a rtner
[print individual 's name and title]
for Albe rni C ab allero & F ierman, LL P -------------------------------[print name of entity submitting sworn statement]
whose business address is 4 649 P o n ce d e Leo n Blv d . Ste . 404
C oral Gables, Flo r ida 331 46
and (if applicable) its Federal Employer Identification Number (FEIN) is 55 -09 12 34 0
(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 control of any natural person who is active in the
management of the entity and who has been convicted of a public entity crime. The
term "affiliate" includes those officers , directors, executives, partners, shareholders ,
employees, members, and agents who are active in the management of an affiliate. The
ownership by one person of shares constituting a controlling interest in any person, or a
pooling of equipment or income among persons when not for fair market value under
an arm 's length agreement, shall be a prima facie case that one person controls another
person. A person who knowingly enters into a joint venture with a person who has
been convicted of a public entity crime in Florida during the preceding 36 months shall
be considered an affiliate.
5 . 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 bel ief, the statement which I have marked below is true in
relation to the entity submitting this sworn statement. [Indicate which statement
applies.]
xx 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 20 16 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 Heari ng Officer
determined that it was not i n the public i nterest to place the entity submitting this
sworn statement on t he convicted vendor list. {attach a copy of the final order.]
Continuat ion of Attachment #2 Public Entity Crimes and Confficts
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING
OFF IC ER FOR THE PUBLIC ENTITY INDENTIFIED IN PARAGRAPH I (ONE) ABOVE IS
FOR T HAT 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
287.0 17, FLORIDA STATUTES , FOR CATEGORY TWO OF ANY CHANGE IN THE
INFORMATION CONTAINED IN THIS FORM.
[s ignature]
Swo rn t o and subscr i bed before me this 11 6 ___ day of _A~p_ri_l _______ , 20 1
x Personally known or
Produced identification
(Type of identification )
Form PUR 7068 (Rev .06/ 11 /92 )
City of South Miam i
Notary Public -State of Flori d a
---------
My commission expires ---------
(Printed , typed or stamped commissioned name of notary
publ ic)
{/
Page 36
""'' A MAR IBEL CAS ANOVA
MYCOM ;;, "-· .: r. 1191
EXPIRES : February 10. 2018
Bond ed Thru Not«y Pubk Underwriters
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 . G ive each employee engaged in providing the commodities or contractual services that
are under Bid a copy of the statement specified in Subsection (I).
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 conviction.
5 . Impose a sanction on, or require the satisfactory participation in a drug abuse assistance
or rehabilitation program, if such is available in the employee's community, by any
employee who is so convicted.
6 . Make a good faith effort to continue to maintain a drug-free workplace through
implementation of this section.
As the person authorized to sign the statement, I certify that th is firm complies fully with the
above requirements.
PROPOSER 's ~ t (
Signature: ---...
Print Name: Andrew S. Fierman
Date: 04-11-2016
City of South Miami Page 37 2016 External Audit RFP
NO CONFLICT OF INTEREST/NON-COLLUSION CERTIFICATION
Submitted this 15 day of __ A""""p'--r_il ________ ,, 20 16
The undersigned, as Bidder/Proposer, declares that the only persons interested in this RFP are
named herein ; that no other person has any interest in this RFP or in the Contract to which this
RFP pertains; that this response is made without connection or arrangement with any other
person ; and that this response is in every respect fair and made in good faith, without collusion
or fraud .
The Bidder/Proposer agrees if this response/submission is accepted, to execute an appropriate
CSM document for the purpose of establishing a formal contractual relationship between the
Bidder/Proposer and the CSM , for the performance of all requirements to which the
response/submission pertains .
The Bidder/Proposer states that this response is based upon the documents identified by the
following number: Bid/RFP
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
The Bidder/Proposer further certifies that this response/submission complies with section 4(c)
of the Charter of the City of Miami, Florida, that, to the best of its knowledge and belief, no
Commissioner, Mayor, or other officer or employee of the CSM has an interest directly or
indirectly in the profits or emoluments of the Contract, job, work or service to which the
response/submission pertains.
Signature: ~12~~' _'Aµ/J~ __ t_~ ___ · _______ _
Printed Name: Andrew S. Fierman
Title: Partner
Company Name Alberni Caballero & Fierman, LLP
-----------~~----~
City of South Miami Page 38 2016 External Audit RFP
NOTARY PUBLIC:
STATE OF
COUNTY
OF
Florida
Miami -Dad e
The fore_going instrument was acknowledged before me this 11 day of
Apri1 , 20 2 016 by---..oA~n=d=r'-"e'"""w:....;S=._,,F'""""i=er...._m,_._a=n"'-----------
(name of person whose signature is being notarized) who is
xx Personally known to me, or
Personal identification:
Type of Identification Produced
Did take an oath , or
Did Not take an oath .
~~~~~::::::::C /=:::::::::--._____
tN ame of Notary Public : Print, ---
Stamp or type as commissioned.)
FAILURE TO COMPLETE. SIGN. & RETURN THIS FORM MAY DISQUALIFY 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, Alberni Caballero & Fierman, LLP , (Name of Contractor), hereby acknowledge and agree that
as Contractors for the External Audit RFP , as specified have the sole responsibility for compliance with
all the requirements of the Federal Occupational Safety and Health Act of 1970, and all State and local
safety and health regulations, and agree to indemnify and hold harmless the City of South Miami against
any and all liability, claims , damages, losses and expenses they may incur due to the fai lure of
(subcontractor's names):
to comply w ith such act or regulation .
CONTRACTOR
Andrew S. Fierman BY :~~~~~~~~~~~~~~~-
Name
Partner
Title
Witness
FAILURE TO COMPLETE. SIGN. & RETURN THIS FORM MAY DISQUALIFY YOUR
RESPONSE
City of South Miam i Page 40 2016 External Audit RFP
RELATED PARTY TRANSACTION VERIFICATION FORM
I Andrew S. Fierman, LLP , individually and on behalf of
Alberm Caballero & Fierman , LLP ("Firm")have Name of Representative Company/Vendor/Entity
read the City of South Miami ("City")'s Code of Ethics , Section 8A-1 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 8A-I) w ith regard to the
contract or business that I, and/or 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 8A-I, who is an employee of the
City or who is( are) an appointed 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 he/she
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 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 (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 Fir m.]; and
(4) no elected and/or appointed official or employee of the City of South Miami , or any of their
immediate family members (i.e ., spouse, parents, children, brothers and sisters) has a financial interest,
directly or indirectly, in the contract between you and/or 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 and/or appointed city officials
or board members, who own , d irectly or indirectly, an interest of five 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 w ill not fit on th is 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 immed iate family
City of South Miami Page 41 2016 External Audit RFP
members of elected and/or 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 performance 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
of the general public, for our personal gain or benefit or for the personal gain or benefit of any other
person or business entity, outside of the normal gain or benefit anticipated through the performance of
the contract.
(6) I and the Firm hereby acknowledge that we have not contracted or transacted any business with the
C ity or any person or agency acting for the City, and that we have not appeared in representation of
any th ird party before any board, commission or agency of the City within the past two years othe r 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:\Purchasing\Vendor Registration\ 12 .28.12 RELATED PARTY
TRANSACTION VERIFICAT ION FORM [3].docx
(7) Neither I nor any employees, officers , or directors of th e Firm, nor any of their immediate family
(i.e., as a spouse, son, daughter, parent, brother or sister) is related by blood or marriage to: (i) any
member of the City Commission; (ii) any city employee; or (iii) any member of any board or agency of
the 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
im mediate family to any appointed or elected officials of the City, or to their immediate family
membe rs].
(8) No Oth e r Firm , nor any officers or directors of that Other Firm or anyone who has a financial
interest greater than 5% in that Other Firm , nor any member of those persons' immediate family (i .e .,
spouse, parents, children , brothers and sisters) nor any of my immediate family members (hereinafter
referred to as "Related Parties ") has responded to a solicitation by the 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). [wh ile 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 he/she is not required to make an independent
investigation into the Other Firm , or the Firm he/she 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 c ircumstances that would change our answers to th is document. Specifically, after the
open ing of any responses to a solic itation, I and the Firm have an obligation to supplement this
Verificat ion Form w ith the name of all Related Parties who have also responded to the same solicitat ion
and to d isclose the relationsh ip of those parties to me and the Firm .
(I 0 ) A violation of the C ity's Ethics Code, the giving of any false information or the failure to supplement
th is Verificat ion Form , may subject me or the Firm to immediate termination of any agreement w ith the
C ity, and t he imposit ion of the maximum fine and/or any penalties al lowed by law . Add it ionally ,
vi olations may be considered by and subject to action by the Miam i-Dade County Comm ission on
Eth ics . Unde r penalty of perj ury, I declare that I have made a dil igent effort to investigate the matters to
wh ich I am attesting hereinabove and that the statements made he r e inabove a re true and correct to the
best of my knowledge, information and belief.
Signature: ~ i '
Print Name & Title : An d rew S. Fie rm an , LL P
Date: 04/11/2016
ATTACHED :
Sec. BA-I -Con~ict of interest and code of ethics ordinance .
City of South Miami Page 43 2016 External Audit RFP
SECTION BA-I 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 defin itions 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 sole or primary responsibility is to recommend legislation or give advice to the city commission .
(5) The term "departmental personnel" shall refer to the city clerk, 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 rendered.
(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 bus iness 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 .
(I 0) 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 or fees 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
underwriters 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 offer ing services within the scope of the
City of South Miami Page 44 20 I 6 External Aud it 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 wh ich would violate this
subsection but for waiver of its requirements; and
(4) That the proposed transaction wil l be in the best interest of the city .
This subsection shall be app li cable only to prospective transactions , and the city commission may in no
case ratify a transaction entered in violation of this subsection .
Provisions cumulative. 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 wh ich that person or any member of the immediate family has a controlling financial interest,
d irect or indirect, with the city or any person or agency acting for the city, and any such contract,
agreement or business engagement entered in vio lation of th is subsection shal l render the transaction
voidable. The remaining provis ions of subsection (c) will also be applicable to th is subsection as though
in corporated by recitation .
Additional ly, no person in cluded in the term defined in paragraph (b)( I) shall vote on or participate in
any way in any matter presented to the city commission if that person has any of the following
relationships w ith any of the persons or entities which would be or might be directly or indirectly
affected by any action of the city commiss ion:
(I) Officer, director, partner, of counsel , consultant, employee, fiduc ia ry o r beneficiary; or
(2) Stockholder, bondholder, debtor, or creditor, if in any instance the transaction or matter would
affect the person defined in paragraph (b)( I) in a manner dist inct from the manner in wh ich it would
affect the publ ic 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 commiss ion shall not vote on or participate in any way in the matter.
(E) Gi~s.
(I )Definit ion . The term "gift" shall refer to the transfer of anyth ing of economic value, whether in the
form of money, service, loan, travel , entertainment, hospitality, item or prom ise, 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 r elatives or members of one's household , unless the person is a condu it on behalf of a
third party to the delivery of a gift that is prohibited under paragraph(3);
c. Awar ds for profess ional or civic achievement;
d . Mate ri al such as books, reports, periodicals or pamphlets which are solely informational or of an
advertis ing nature.
(3) Prohibitions . A person described in paragraphs (b)(I) through (6) shall ne ither solic it 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)(I) through (6), or for any person included in the terms defined in
paragraphs (b)( I) through (6) to accept or agree to accept from another person or entity, any gift for or
because of:
a. An officia l public action taken , or to be taken, or which could be taken , or an omission or fa ilure to
take a publ ic action;
b. A legal duty performed or to be performed , or which could be performed, or an omission or fa ilure
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 20 I 6 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) Disclosure . 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 filing a copy of the disclosure form required by chapter I 12, Florida Statutes, for "local
officers" w ith the city clerk simultaneously with the filing of the form with the clerk of the county and
with the Florida Secretary of State .
(f) 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 i mmediate family does not
have a controlling financial interest, and should the corporation , firm , partnership or business entity have
substant ial 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 i nterest with the clerk of the city.
(g) Exploitation of official position prohibited.
No person i ncluded in the terms defined in paragraphs (b )(I) 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 requ i re or induce one to disclose confidential information acquired by reason
of an official position , nor shall that person in fact ever disclose confidential i nformation garnered or
gained through an official pos it ion 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.
(j) Prohibition on outside employment.
(I) No person included in the terms defined in paragraphs (b)(6) shall rece ive 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-ti me city employee shall accept outside employment, either i ncidental ,
occasiona l 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 permitted. A full-time city employee may accept incidental or occasional outside emp loyment 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 maintai n 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 1-1 I 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 w ith 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 investments.
No person included in the terms defined in paragraphs (b)( I) through (6) or a member of the
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, franch ise, or other benefit sought by the
third person . Nor shall the person receive any compensation or gift, d irectly or indirectly, for services
rendered to a third person , who has applied for or is seeking 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 lega l advisor to a party who seeks
legal reli ef 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 wh ich 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 , opin ion , 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 comm ission or agency on which the person
serves in connection w ith 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 relief from the city commission or agency on which such person serves through the suit in
question .
(m) Actions prohibited when financial interests involved.
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 interests.
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)( I) through (4) may recommend the services
of any lawyer or law firm , arch itect 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 a~er 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)( I) 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 officia l capacities .
(3) The provisions of this subsection shall apply to all persons described in paragraph (p)( 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 (p)( I) 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 lobby ing 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 d irectly 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 o r she was substantially involved in
the particular subject matter through decision , approval, disapproval , recommendation, the rendering of
adv ice, 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 .
(S) 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 included 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 th is conflict of interest and code of
ethics ord inance, 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 shall 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)
Editor's note-Ord. No. 6-99-1680, § I, adopted 3-2-99, repealed §§ 8A-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 (I A-I), I (I A-2) adopted Jan . 11 , 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 PAR.TIES 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.myf!orida.com/business operations/state purchasing/vendor information/convi
cted suspended discriminatory complaints vendor lists
DECLARATION UNDER PENAL TY OF PERJURY
I, Andrew S. Fierman (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 Alberni Caballero & Fierman , LLP .
(2) I have the following relationship with the Respondent (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 Liability Company).
(3) I have reviewed the Florida Department of Management Services website at the following URL
address:
http://www.dms .myflor ida.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 List
Suspended Vendor List
Discriminatory Vendor List
Federal Excluded Parties List
Vendor Complaint List
FURTHER DECLARANT SAYETH NOT. Andrew S. Fierman
By : r-----::>
(Signature of Declarant)
ACKNOWLEDGEMENT
STATE OF FLORIDA )
COUNTY OF MIAMI-DADE )
City of South Miami Page 49 2016 External Audit RFP
· 11 April 16 On this the __ day of , 20 ___ , before me, the undersigned authority,
personally appeared Andrew S. Fierman 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 Declar~1v
WITNESS my hand and official seal. / ;/ ~
NOTARY PUBLIC:
SEAL
PETRA MARIBEL Cf>SANOVA
MY COMM ISSION # FF 091191
EXPIRES : February 10 , 2018
Bo nd ed Thru Notary Public Un derwritera
City of South Miam i
Notar}.t Pub li c, State of Florida
/(Name of Notary Pubnc: Pdot,
Stamp or type as comm iss ioned.)
Page 50 20 I 6 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 lobby ists. 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 s imilar committee,
shall list on an affidavit provided by the City staff, all individuals who may make a presentation. The
affidav it shal l 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, Andrew S. Fie rm a n, 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 TITLE
Andrew S. Fierman 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 of the 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
Executed this _l _l _day of April a,w i ~
Signature of Representative
Andrew S. Fierman -Partner
Print Name and Title
City of South Miami Page 51
'2Qlq
Alberni Caballero & Fierman, LLP
Print name of entity being represented
2016 External Audit RFP