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GLSC & Company South Miami RFP #FN-2016-06Proposal to Provide External Audit Servicesr 3 to E jtan enrol - 'null W".] R .1 91 1, F F jtan enrol - 'null W".] R PROPOSAL TO PROVIDE "EXTERNAL AUDIT SERVICES" CITY OF SOUTH MIAMI APRIL 15, 2016 TABLE OF CONTENTS PAGE A. TRANSMITAL LETTER 1 -2 B. TECHNICAL PROPOSAL 1- General Requirements 3 2- Independence 3 3- License to practice in Florida 3 4- Firm Qualifications and Experience 3 -6 5- Prior Engagements with the City of South Miami 6 6- Similar Engagements with other Government Entities 7 7- Specific Audit Approach 8 -14 8- Identification of Anticipated Potential Audit Problems 14 9- Disclosure Affidavit and Florida Statute Public Entity Crime Form 14 C. PRICE PROPOSAL 15 D. CONCLUSION 16 E. APPENDIXES I- GLSC's Licenses II- Resumes III- Quality Control Review IV- Proof of Insurance V- Public Entity Crime and Conflict of Interest Affidavit VI- Drug Free Workplace VII- No Conflict of Interest / Non - Collusion Affidavit VIII- Acknowledgement and Conformance with OSHA Standards IX- Related Party Transaction Verification X- Affidavit Concerning Federal and State Vendor Listings XI- Presentation Team Declaration /Affidavit of Representation GLSC1 & O PA NYt LL1 r 6303 Blue Lagoon Drive, Suite 200 JJJ Miami, Florida 33126 -6025 certified p u h l i c accountants Ph.: (305) 373- 0123 • (800) 330 -4728 Fax: (305) 374 -4415 April 14, 2016 Maria M. Menendez, CMC, City Clerk City of South Miami City Hall 6130 Sunset Drive South Miami, Florida 33143 GLSC & Company, PLLC ( "GLSC ") appreciates the opportunity to respond to the City of South Miami, Florida's (the "City ") Request for Proposal RFP # FN- 2016 -06 to conduct the City's annual audit of its basic financial statements, the annual audit of the separate financial statements for the South Miami General Employee and Police Pension Plan, the Police 185 Share Plan (the "Plans "), and the annual audit of the separate financial statements for the South Miami Community Redevelopment Agency (CRA) for the fiscal year ending September 30, 2016, and 2017, with the option to renew for one (1) additional year (2018). GLSC fully understands the scope of the professional services and work products requested in this RFP. Our audit will follow auditing standards generally accepted in the U.S. of America, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, Chapter 10.550, Rules of the Auditor General of the State of Florida, and if applicable, provisions of the OMB A -133 audit, the United States Office of Management and Budget (OMB) Compliance Supplement and /or Title 2 Part 200- Uniform administrative requirements, cost principles, and audit requirements for federal awards (the "Uniform Guidance "), and provisions of the Florida Single Audit Act. Our audit will include procedures to determine whether the operations of the City are properly conducted in accordance with legal, regulatory, grant and contractual requirements, including Florida Statutes, Federal Laws and the City Commission's policies and procedures. We will deliver our reports in accordance with those and your requirements. ■ Firm History GLSC is a medium -size South Florida Professional Limited Liability Company licensed Certified Public Accounting firm based in Miami and has provided auditing services in South Florida for the past 30 years. GLSC is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. GLSC is a properly licensed State of Florida professional association. We hereby certify that our firm is a member in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. ■ GLSC Experience GLSC is proud to state that the engagement team assigned to your audit is some of the most experienced auditors in the field. The engagement partner, Pablo Llerena, has extensive experience in performing audits to clients in the public sector. He will be supported by an audit manager and a team of professionals. GLSC's hands on approach to our engagements will ensure effective and efficient audits. In addition to our public and governmental focus, it is GLSC's policy that all professional employees earn more than the minimum CPE credits required for audits under Governmental Auditing Standards. Also, due to GLSC's low employee turnover rate, you won't have to worry about retraining your auditors from year to year. RFP # FN- 2016 -06 1 1Pa gl, e Maria M. Menendez, CMC, City Clerk City of South Miami City Hall South Miami, Florida 33143 ■ Reputation GLSC has an impeccable reputation. We have never been involved in any litigation, proceeding or disciplinary action or been charged with or convicted of a public entity crime. We have the professional staff available to perform this engagement within your timeframe, as well as the resources required to complete the work. ■ Transition Experience Due to our extensive experience in the public sector, GLSC can ensure a smooth transition with minimal disruption to you and your staff. GLSC is committed to performing the audit within your specified time period. In addition, we will hold progress reports with the City's management and keep them informed of findings, if any, throughout the audit process. We will discuss all significant findings with the City's management and to those charged with governance. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a Proposal for the same audit or with the City. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. GLSC has no existing or potential conflicts of interest and anticipates no conflicts of interest during the engagement. This proposal is a firm and irrevocable offer for a period no less than ninety (90) days after Friday, April 15, 2016, the closing date for all proposals. Pablo Llerena, CPA, Partner, is authorized to make representations for and to bind the firm. He can be reached at (305) - 373 -0123. His e-mail address is Ilerena @glsccpa.com. Our Federal I.D Number is 20- 3157326. Please do not hesitate to call if you have any questions about the information provided in this package. Very truly yours, GLSC & Company, PLLC G Pablo Llerena, CPA, Partner Date RFP # FN- 2016 -06 2 1 P a g e TECHNICAL PROPOSAL 1- General Requirements GLSC agrees to address all points outlined in the City's request for proposal and adhere to the instructions for preparing and submitting the proposal. 2- Independence GLSC's partners and its employees are independent of the City of South Miami, Florida as defined by auditing standards generally accepted in the United States of America and the U.S. General Accountability office's Government Auditing Standards (GAS). The Firm has not entered into any professional relationships with the City in the past five years and has no conflicts of interest. GLSC pledges to provide to the City written notice within 5 days of any professional relationships entered into during the service of this relationship. 3- License to Practice in Florida GLSC is a properly registered /licensed State of Florida professional association, and our assigned key professional staff is properly registered/ licensed to practice in the State of Florida and is qualified to perform governmental audits. Refer to Appendix I for a copy of the license. 4- Firm Qualifications and Experience Background GLSC is a medium -size, locally owned accounting firm (South Florida professional Limited Liability Company) providing comprehensive financial and compliance auditing, attestation, accounting and other management consulting and tax services for over 30 years. At GLSC, our focus on governmental and not - for- profit clients enables us to provide the highest level of financial and compliance expertise, as well as consulting services to our public sector clients. We recognize that the City of South Miami is an important entity and its responsibilities create a challenging and dynamic organization. We are confident our firm is qualified to meet the challenges of this engagement and deliver quality audit services to the City. The City of South Miami would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services which both fit the City's needs and exceed the City's expectations. Office Location The GLSC's office is located at 6303 Blue Lagoon Drive, Suite 200; Miami Florida 33126- 6025. Last year, our office performed: ■ In excess of 9,500 hours of services to our Public Sector Clients ■ 50 Audits under Governmental Auditing Standards (GAS) ■ 28 Single Audits Staff The experience of the personnel assigned to the engagement is critical to providing you with an effective and efficient audit. Their prior experience will be invaluable to the engagement. These are the professionals who will be on the job on a day -to -day basis; they need to be experienced in auditing in accordance with Government Auditing Standards. These professionals are familiar with the complexities of governmental accounting, auditing, and financial reporting. No subcontractors will be used in this engagement. The Engagement Partner, Manager, Supervising Senior/ In- charge Accountant, are designated as the "key' members of the audit team. All key members are CPA's. RFP # FN- 2016 -06 s 31Page —�^ TECHNICAL PROPOSAL 4- Firm Qualifications and Experience (Continued) Continuity of Staff We pledge to the City that the Key Members will be returned to the audit each year of the engagement. GLSC's engagement team's workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our 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 for our clients. The Manager will devote most of her time and the Senior Accountant will devote all of her time to performing the City's audit engagement. In the unlikely event that it does become necessary to replace any of the Partners, Manager or Senior/ In- charge Accountant, we will first attain the City's express prior written permission to do so. We understand the City's right to accept or reject replacements. In addition to the engagement team members proposed herein, we also have other, well - qualified professionals who stand ready to sere the City's needs, if required. Compliance with Government Education Requirements In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of GLSC exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. Professional Staff Training Partners - All of our Partners are CPA's and have in excess of 35 years of diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control. They have far exceeded minimum CPE requirements. Managers - All of our Audit Managers have a minimum of 9 years of diversified public accounting experience. They have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE requirements. Senior Accountants - All of our Senior Accountants have a minimum of 5 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility. They have far exceeded minimum CPE requirements. The engagement team will be composed of the following: RFP # FN- 2016 -06 4 1 P a g e TECHNICAL PROPOSAL 4- Firm Qualifications and Experience (Continued) PABLO LLERENA, CPA will be the Engagement Partner. Mr. Llerena has extensive experience in governmental audits, and has performed governmental audits for the last 35 years. He will devote a substantial part of his time to the completion of the work. The engagement will be performed under the direct supervision of the engagement partner. He has direct responsibility for engagement policy, direction, supervision, quality control, security and communication with City personnel. He will attend meetings, respond to telephone calls and respond to specific inquiries on a day - to -day basis as primary point of contact. He will also be involved in: • coordinating all services to the City; • directing the development of the overall audit approach and plan; • performing an overriding review of work papers; • resolving technical accounting and reporting issues; • reviewing, approving and signing reports, management letters, and other audit engagement products; • supervising staff; • ascertaining the City is pleased with all aspects of our engagement, such as services and the personnel assigned; • leading meetings and discussions with key management personnel; and meeting with governing board to present audit reports. CECILIA CORE, licensed in the State of California, will be the audit manager. Mrs. Core has been involved in performing governmental audits for 9 years. The audit manager will be assigned part time and will work closely with the engagement partner and staff. She will be responsible for the overall review of the work. She will also be part of all phases of the fieldwork and will be: • supervising staff; • planning the audit; • preparing or modifying audit programs, as needed; • evaluating the internal control of the computer department; • evaluating internal control and assessing risk; • reviewing audit documentation for compliance with audit requirements and completeness; • communicating with the City and the partners the progress of the audit; and • reviewing financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. NICOLE ALVAREZ, CPA will be the senior/ in- charge accountant. Ms. Alvarez was selected because of her ability and experience performing governmental audits. She is well versed in the uniqueness of Governmental audits and will devote 100% of her time to the completion of the work. She has performed public sector audits for 5 years. The supervising senior/ in- charge accountant will be assigned full -time to the engagement. She will perform complex audit procedures and assist the partner and manager in the actual performance of the engagement. Refer to Appendix II (Resumes) for details on governmental audit experience, continuing professional education and memberships of engagement personnel. Firm Philosophy With the equally important goals of serving our clients' best interest while remaining locally owned and autonomous, our firm has chosen to be affiliated with BKR International. BKR International is an association of independent CPA firms that provides a worldwide network of accounting and business advisors from 112 accounting firms in 65 countries. This affiliation gives us access to 56 CPA firms in the United States with expertise in governmental accounting, auditing and information technology. RFP # FN- 2016 -06 5 1 P a a e °y° 4- Firm Qualifications and (Continued) Quality Control and Confidentiality TECHNICAL PROPOSAL Experience GLSC participates in an external quality control review program (peer review) requiring an on- site independent examination of our accounting and auditing practice. GLSC has consistently received an unmodified opinion on the quality of our audit practice, including our firm's last external quality control review (for the year ended June 30, 2013). See copy of the report on the firm's most recent quality review in Appendix III. Note: Our firm's quality control review included a review of specific governmental engagements. In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the audit partners, a quality control reviewer is responsible for monitoring quality control of all appropriate engagements. Memberships All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members of the following professional groups: Florida Government Finance Officers Association ■ Special Review Committee of the Government Finance Officers Association ■ BKR International Committee on Governmental and Non - Profit Accounting and Auditing. Results of State and Federal Reviews All state and federal reviews of the firm's reports and audit documentation have been accepted without change or revision to issued reports. Litigation GLSC has never been involved in any litigation, or proceeding, in any manner related to our professional practice. Disciplinary Action Neither GLSC nor any of its professional staff have ever been involved in any disciplinary action with state regulatory bodies or professional organizations. 5- Prior Engagements with the City of South Miami GLSC has not had any engagement with the City within the last five years. RFP # FN- 2016 -06 61Page TECHNICAL PROPOSAL 6- Similar Engagements with other Government Entities We have included below, ranked in total staff hours, five municipal audit engagements requiring compliance with laws, regulations, contracts and grants; follow fund accounting requirements; some of the municipalities have charter schools, capital projects, financing requirements, enterprise funds, pension trusts and single audits which we believe are similar to the City of South Miami: RFP # FN- 2016 -06 Aw 7 1Page °� L d N TO Z CLIENT INFORMATION N 1d � 3 � a City of Pembroke Pines CAFR, Financial Audit, Governmental Audit, Charter Schools, Federal and State Single Audit 5 1,200 Years Served: Since 2009 Contact: Lisa Chong, Financial Director (954)- 435 -6525 Partner: Pablo Llerena Office: 6303 Blue Lagoon Dr, Suite 200 Miami, FL 33126 City of Tamarac CAFR, Financial Audit, Governmental Audit, Federal and State Single Audit, Utility Audit 6 900 Years Served: Since 2002 Contact: Mark Mason, Financial Director (954) 597 -3500 Partner: Pablo Llerena Office: 6303 Blue Lagoon Dr, Suite 200 Miami, FL 33126 City of Margate CAFR, Financial Audit, Governmental Audit, Federal and State Single Audit 3 800 Years Served: Since 2006 Contact: Mary Beazley, Financial Director (954) 935 -5353 Partner: Pablo Llerena Office: 6303 Blue Lagoon Dr, Suite 200 Miami, FL 33126 City of Wilton Manors CAFR, Financial Audit, Governmental Audit 4 300 Years Served: Since 2010 Contact: Bob Mays, Financial Director (954) 390 -2143 Partner: Pablo Llerena Office: 6303 Blue Lagoon Dr, Suite 200 Miami, FL 33126 Town of Miami Lakes CAFR, Financial Audit, Governmental Audit 7 250 Years Seared: Since 2001 Contact: Ismael Diaz, Financial Director (305) 827 -4014 Partner: Pablo Llerena Office: 6303 Blue Lagoon Dr, Suite 200 Miami, FL 33126 RFP # FN- 2016 -06 Aw 7 1Page °� TECHNICAL PROPOSAL 7- Specific Audit Approach Audit of Financial Statements GLSC will perform an audit of the City's basic financial statements, which includes the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information and the related notes to the financial statements of the City of South Miami (the "City") for the fiscal year ending September 30, 2016, in order to express an opinion on the fair presentation of the City's general purpose financial statements in conformity with accounting principles generally accepted in the United States of America. In addition, we will audit the General Employee & Police Pension, the Police 185 Share Plan (the "Plans "), and the City's Community Redevelopment Agency (the "CRA "). Our audits will be conducted under auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; Chapter 10.550 Rules of the Auditor General, and other regulatory requirements. Our audit will include procedures to determine whether the operations of the City are properly conducted in accordance with legal, regulatory, grant and contractual requirements, including Florida Statutes, Federal Laws and the City Commission's policies and procedures. Work Product and Results The firm will issue the following reports in accordance with applicable rules and standards on or before March 1 st of each year for the City: Report on an audit of the financial statements conducted in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an audit of Financial Statements in Accordance with Government Auditing Standards. ■ Report on compliance with local government investment policies requirements of 218.415. ■ Management Letter required by Chapter 10.550 of the Rules of the Auditor General of the State of Florida. We will provide an "in relation to" report on the combining and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the general - purpose financial statements, and perform certain limited procedures involving required Management's Discussion and Analysis and supplementary information required by the Governmental Accounting Standards Board. In addition, we will also: ■ Determine if the annual financial report filed with the Florida Department of Financial Services is in agreement with the financial statements for each fiscal year. ■ Assist the City in complying with the requirements of the Auditor General regarding the City's assessment of its financial condition. ■ Assist with the preparation of schedule of state and federal awards, if needed. ■ Assist with the preparation of the Comprehensive Annual Financial Report (CAFR). ■ Perform limited procedures involving required supplementary information required by Governmental Accounting Standards Board (GASB). ■ Audit the separate financial statements of the South Miami General Employee and Police Pension Plan, the Police 185 Share Plan, and the City's Community Redevelopment Agency (CRA). RFP # FN- 2016 -06 8 1Page --.&-- TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Work Product and Results (Continued) Our approach to developing the report on our findings is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. Our report will include pertinent findings, cause, effect, recommendations for improvement, and suggestions for recommendation implementation, as appropriate. It will also include written responses from management. We will make suggestions to improve the City's performance, procedures, and controls. Any recommendations for operational improvement will be reasonable and constructive. If your management has already identified a relevant issue, our report will reflect this fact. To ensure full agreement with the circumstances, we will fully discuss each item with the appropriate City personnel prior to the final exit conference. We will discuss pertinent issues only after preliminary communication with the responsible City personnel. This policy means there will be no "surprises" in the report and fosters a professional, cooperative atmosphere. Because we wish to assist you in identifying and solving problems before they become critical, we will provide feedback on more than just the items identified in the report. Our report will communicate any material weakness or significant deficiencies or other instances of noncompliance and will also recommend suggestions for improving operational efficiency including decreasing costs, improving management information effectiveness, protecting assets, etc. We will immediately issue a written report for any irregularities and illegal acts or indication of illegal acts to the Director of Finance, City Manager, City Commission, and the City Attorney. Audit Approach Our approach to the audit engagement integrates the best of traditional auditing techniques and a total systems concept. We will consider the methods used by the City and the Plans to process accounting information when planning our audit, since they influence the design of the internal control. The audit will be conducted in three phases, which are as follows: • Phase I — Risk Assessment • Phase II — Perform Audit Plan • Phase III — Completion and Delivery Phase I — Risk Assessment (Interim and Planning Stage) A thorough understanding of the City and the Plans, their service objectives and their operating environment is essential for the development of an audit plan and 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 service objectives 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 and the Plans operate. This will include a review of applicable laws, grant requirements, state statutes, resolutions, debt instruments, contracts, other agreements, and minutes of meetings of the City Commission and the Plans' Trustees. ■ Review audit documentation of prior year auditor. ■ Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems. ■ Obtain and document an understanding of the design and implementation of the City's and the Plans' internal control. • Consider the methods that the City uses to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation by the City and the Plans. RFP # FN- 2016 -06 9 1 P a g e -�- TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Phase l — Risk Assessment (Interim and Planning Stage (Continued)) ■ Assess risk. ■ Determine what controls we are to rely upon, perform walkthrough documentation and test the operating effectiveness of controls, if considered necessary. ■ 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. A detailed audit plan and list of all schedules to be prepared by the City and the Plans will be provided by July 31 of each year. Phase ll — Perform Audit Plan (Fieldwork Stage) 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. During this phase we will perform the following activities: ■ Perform substantive tests of account balances and transactions. Samples will be drawn of major transaction systems, including cash expenditures and procurement. ■ Perform tests of compliance with laws, regulations, contracts, bonds, and grants for the City; and perform test of compliance with laws, regulations, and Plan agreements and documents for the Plans. ■ Analytical procedures are applied in this phase to corroborate the specific account balances. ■ Review test results and preliminary conclusions. Review actuarial report(s), evaluate reasonableness of assumptions used and test participant data used in the actuarial calculations of the Plans. • Ensure that Plans' reports are issued in accordance with GASB Statement No. 67. Year -end field work will begin as soon as the City's and the Plans' accounting records are closed for the year and the schedules are ready. Phase 111 — Completion and Delivery (Reporting Sta e 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 for the City; and assets, liabilities, contributions, investment income, and benefits paid for the Plans. All reports will be reviewed with management before issuance, and the partners will be available to meet with the City Commission and the Plans' Board of Trustees to discuss our report and address any questions they may have. A draft and recommendation to Management will be submitted to the City and the Plans by February 15 of each year. We will discuss all significant findings with the appropriate City's and Plan's personnel. An exit conference will be held with the Finance Director, key Finance Department personnel and the City Manager before the final report is issued. The final report will be prepared as soon as the draft report has been reviewed by Management. Draft report and recommendations to management will be available for review by February 15 each year. Final draft will be submitted approximately by March 10 of each year. Year Round Involvement We will be available throughout the year to help the City and the Plans in assessing the impact of any significant regulatory changes; i.e. accounting or reporting developments proposed and /or adopted by Government Accounting Standards Boards or any other significant financial /accounting matters that may affect the City and the Plans. RFP # FN- 2016 -06 101Page ''^- TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Communications We emphasize a continuous, year -round dialogue between the City and our management team. We will schedule periodic progress meetings in addition to the entrance, interim and exit conference. During these meetings, the City's personnel may inform us of their concerns, and we can draw upon our extensive experience with local government operations to offer the appropriate advice and counsel. We believe this continuous, open communication is critical to serving your needs. Proposed Segmentation To achieve the proper balance between the ability to recognize problems and the cost in performing the services, a significant portion of the engagement will be performed by our Management Team. We emphasize utilizing our highest experienced personnel because of their experience, training and education and corresponding abilities to recognize problems and deal with them expediently. The following is a summary of the proposed hours for the audit services: City Audit CL Q% 0 c n �- ;Q U) Phase I — Risk Assessment 10 42 55 5 Phase II — Perform Audit Plan 6 14 35 60 Phase I II — Report and Delivery 18 24 26 34 80 116 E5 Total Hours Sample Sizes and Statistical Samplings Our professionals will utilize sampling methodologies designed to ensure effective audit procedures are applied in the most efficient manner. 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 transactions test work, sample size will be a function of population, materiality, and risk factors. Sampling Techniques We will utilize representative audit sampling procedures with respect to tests of transactions and tests of controls, 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 prime corroborative evidence of identified controls. Statistical and Non - statistical Sampling Tests of transactions and tests of controls can be performed using either statistically or non - statistically 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. Use of EDP Software for Audits We are actively committed to using computer - based audit techniques. Our knowledge of information systems (IS) and the use of Data Analysis Software yields 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. Software products, such as Audit Command Language (ACL) for Windows, are used to analyze data and produce reports. RFP # FN- 2016 -06 111Page '� TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Use of EDP Software for Audits (Continued) Staff members are trained on new software and are skilled in a wide variety of computerized applications. Additionally, all staff has their own laptops equipped with pertinent audit - related software. We will utilize Prosystem FX for Windows, ACL for Windows, database programs and spreadsheet applications for auditing purposes. A client's IS environment influences the nature, timing, and extent of planned auditing procedures. 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 means that we understand the technical intricacies of complex information systems in the context of real -world application. 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 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 and the Plans' 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 authority 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. Understanding Internal Controls The internal control segment is the foundation for the entire audit and involves an extensive understanding and evaluation of the City's and the Plans' 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 provides valuable feedback to management regarding the effectiveness of controls being relied upon throughout the year. RFP # FN- 2016 -06 121Page °�° TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Understanding Internal Controls (Continued) A thorough understanding of the internal control structure of an organization is critical in planning our audit procedures and providing useful comments and recommendations to the City and the Plans. GLSC utilizes 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. Subsequently, for significant internal control structure 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. 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 Auditing Standards from the American Institute of Certified Public Accountants, establish 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 officials and the Plans' Trustees, including legal counsel. ■ Identification of compliance matters in statutes, financial ordinances, City policies, contracts, grants, debt agreements and plan agreements. ■ Review of City Commission and Plans' Trustees 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, Uniform Guidance and the Florida Single Audit Act, if applicable. ■ Our existing knowledge of federal and state laws. Audit Samples for Tests of Compliance Tests of compliance with laws and regulations are included with the tests of transactions and controls, when practical. Additional samples are sometimes necessary to test specific laws and regulations. Sample sizes for compliance testing are determined based on the number of transactions and the significance of the requirement. RFP # FN- 2016 -06 131Page TECHNICAL PROPOSAL 7- Specific Audit Approach (Continued) Smooth Transition GLSC's transition will be smooth, with minimal disruption of the City's and the Plans' staff and operations. We can make this assurance because we are experienced in transitioning a number of governmental engagements. Our transition process assures the City that: ■ only staff with directly relevant experience and genuine interest in serving the City and the Plans will be assigned; • all of our staff will be thoroughly oriented to the City and the Plans, its activities, organization and management; ■ our staff, at all levels, will familiarize themselves with the City's and the Plans' responsible staff and the areas in which they operate, and ensuring our staff will be immediately available to serve the City and the Plans; and ■ the City and the Plans realizes benefits right from the start including a fresh look at the City's and the Plans' control and systems. 8- Identification of Anticipated Potential Audit Problems GLSC anticipates no potential problems when performing the audit services described above. 9- Disclosure Affidavit and Florida Statute Public Entity Crime Form Refer to Appendix V for Public Entity Crime and Conflict of Interest Affidavit Forms. RFP # FN- 2016 -06 ? 141Page -°E^ PRICE PROPOSAL PRICE PROPOSAL SHEET AUDIT ITEM FY 2016 FY 2017 Comprehensive Annual Financial Report Single Audit (Per Audit), if needed General Employee & Police Pension SEPARATE REPORT & PRESENTATION Florida 165 Share Plan Pension SEPARATE REPORT & PRESENTATION Community Redevelopment Agency SEPARATE REPORT & PRESENTATION $ 40,000 $ 42,500 FY 2018 $ 45,000 $ 3,000 $ 3,000 $ 3,000 $ 11,000 $ 13,500 $ 15,000 $ 8,500 $ 10,000 $ 11,500 $ 8,000 $ 8,000 $ 8,000 Company Name: GLSC & Company, PLLC Date: April 15, 2016 Name /Title: Pablo Llerena, Partner Signature: QLX t V \0� 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 RFP # FN- 2016 -06 151Page CONCLUSION GLSC IS THE "RIGHT "CHOICE FOR THE CITY OF SOUTH MIAMI As your auditors, we pledge to: ■ Provide a qualified and experienced audit team possessing knowledge of the operation and administration of the City's 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 City staff ■ Develop and maintain open lines of communication with the City's personnel to help expedite the audit process and avoid awkward end -of- engagement "surprises" Most importantly, the partners and staff of GLSC are committed to providing the City of South Miami with our resources and specialized expertise. We are committed to working closely with the City's staff to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations. RFP # FN- 2016 -06 lk 161Page APPENDIX I — GLSC's License STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY A064298 The ACCOUNTANCY CORPORATION Named below IS LICENSED* Under the provisions of Chapter 473 FS. Expiration date: DEC 31, 2017 GLSC & COMPANY PLLC �• ••® 6303 BLUE LAGOON DRIVE, SUITE 200 MIAMI FL 331266025 Q � ISSUED: 10/2012015 DISPLAY AS REQUIRED BY LAW sEQ 0 L1510200001771 RFP # FN- 2016 -06 APPENDIX II — Resumes Pablo Llerena, CPA Partner Email: Llerena @glsccpa.com Pablo will be audit partner for this engagement. He has over 35 years of experience in public accounting. He has been providing auditing services to a wide variety of municipalities, special districts, not - for - profits, charter schools, retirement plans, condominium associations and private companies. He has experience with auditing, accounting and reporting requirements under the Federal and Florida State Single Audit Acts and Government Auditing Standards. A majority of audits partnered by him have been under Governmental Auditing Standards, OMB Circular A -133, the Florida State Single Audit Act, and the Department of Housing and Urban Development. Education Bachelor's Degree, Business Administration, 1979 Florida International University Professional History CPA, in Florida since 1981, Certificate No. 10158 Partner, GLSC & Company, PLLC and predecessor firms Audit Manager, Senior Accountant, and Staff of GLSC Staff Accountant at Local Accounting Firm Clients Served (partial list) ■ City of Pembroke Pines ■ City of Pembroke Pines Charter Schools ■ City of Tamarac • City of Margate ■ Town of Miami Lakes • City of Wilton Manors ■ Village of Biscayne Park ■ City of South Miami • City of Sweetwater ■ City of West Miami • City of Lauderhill ■ City of Oakland Park ■ City of Dania Beach • City of Miami Springs ■ Town of Southwest Ranches ■ City of Miami Beach Housing Authority Professional Education (over the past three years) Course Government, Accounting and Auditing Accounting, Auditing and Other Total Hours Professional AssociationsAWemberships 1995 — present 1983 -1995 1979 -1982 ■ City of Lauderdale Lakes ■ City of North Palm Beach ■ City of Homestead ■ Downtown Miami Development Authority ■ Business Improvement District of Coral Gables • Lincoln Road Business Improvement District ■ Coral Bay Community Development District ■ Bayfront Park Management Trust ■ Miami Beach Redevelopment Agency ■ Broward Leagues of Cities ■ South Florida Water Management District ■ Miami Dade County School Board • Broward County School Board • North Broward Hospital District ■ Miami -Dade County Hours 64 48 Al2 • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Member, Florida Government Finance Officers Association • Member, Government Finance Officers Association ■ Member, Cuban American Certified Public Accountants Association RFP # FN- 2016 -06 APPENDIX II — Resumes (Continued) Cecilia L. Core Certified in the State of California Manager Email: cicore @gisccpa.com Cecilia will be the manager for this engagement. She has over 9 years of experience in public accounting. She has been providing auditing services to a wide variety of municipalities, special districts, not - for - profits, charter schools, retirement plans, condominium associations and private companies. She has experience with auditing, accounting and reporting requirements under the Federal and Florida State Single Audit Acts and Government Auditing Standards. A majority of audits managed by her have been under Governmental Auditing Standards, OMB Circular A -133, the Florida State Single Audit Act, and the Department of Housing and Urban Development. Education Bachelor's Degree, Accounting, 2003 Florida State University Professional History CPA, in California since 2013, Certificate No. 119162 Quality Control Reviewer/ Manager, GLSC Supervising Senior Accountant local CPA firm in CA Supervising Senior Accountant and Staff of GLSC Clients Served (partial list) ■ City of Pembroke Pines ■ City of Tamarac ■ City of Margate ■ City of Wilton Manors ■ Village of Biscayne Park ■ Town of Miami Lakes ■ City of Pembroke Pines Charter Schools Professional Education (over the past three years) Course Government, Accounting and Auditing Accounting, Auditing and Other Total Hours Professional Associations /Memberships 2014 - present 2012-2014 2006-2012 • Broward County School Board • Jose Maria Vargas University • Downtown Miami Charter School • Lincoln Marti Charter Schools • Youth Co -Op, Inc. Charter Schools Hours 52 58 110 • Member, CaICPA Education Foundation • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Member, Government Finance Officers Association Relevant Continuing Education • Advanced Financial Reporting, GFOA, February 2016 • Pension Reporting, GFOA, February 2016 • In House CPE Training, Instructor RFP # FN- 2016 -06 '* APPENDIX II — Resumes (Continued) Nicole Alvarez, CPA Supervising Senior Accountant Email: nalvarez @alsccoa.com Nicole will be the supervising senior for this engagement. She has over 5 years of experience in public accounting. She has been providing auditing services to a wide variety of municipalities, not - for - profits, charter schools, property and casualty insurance companies, retirement plans, and condominium associations. She has experience with the auditing, accounting and reporting requirements under the Federal and Florida State Single Audit Acts, and Government Auditing Standards. A significant number of audits performed by her have been under Governmental Auditing Standards, OMB Circular A -133, the Florida State Single Audit Act, and the Department of Housing and Urban Development. Education Bachelor's Degree, Accounting, 2010 Fordham University Master's Degree, Accounting, 2011 Florida International University Professional History CPA, in Florida since 2014, Certificate No. 47302 Senior Accountant and Staff of GLSC Clients Served (partial list) • City of Pembroke Pines ■ City of Tamarac ■ City of Margate ■ City of Wilton Manors ■ Village of Biscayne Park ■ Town of Miami Lakes Professional Education (over the past three years) Course Government, Accounting and Auditing Accounting, Auditing and Other Total Hours Professional Associations /Memberships 2010 - present • Jose Maria Vargas University • Lincoln Marti Charter School • City of Pembroke Pines Charter Schools Hours 40 76 116 • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Member, Florida Government Finance Officers Association • Member, Government Finance Officers Association • Member, South Florida Government Financial Officers Association • Member, Special Review Committee, Government Finance Officers Association Relevant Continuing Education • Advanced Financial Reporting, GFOA, Nov. 2014 • Pension Reporting, GFOA, Feb. 2015 • In House CPE Training, Instructor RFP # FN- 2016 -06 APPENDIX III - Quality Control Review (�� Gregory, Sharer Stuart, P.A. l Certified Public Accountants and Business Consultants System Review Report To the Owners of GLSC & Company, PLLC And the Peer Review Committee of the Florida Institute of CPAs We have reviewed the system of quality control for the accounting and auditing practice of GLSC & Company, PLLC (the firm) in effect for the year ended June 30, 2013. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www,aic a.or rsumman. As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of GLSC & Company, PLLC in effect for the year ended June 30, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency (ies) or fail. GLSC & Company, PLLC has received a peer review rating of pass. Gregory, Sharer & Stuart, P.A. December 12, 2013 100 Second Avenue South • Suite 600 • St. Petersburg, Florida 337014336 (727) 821.6161 1 FAX (727) 822 -4573 www.gsscpaxom RFP # FN- 2016 -06 _L. APPENDIX IV — Proof of Insurance OP ID: CM CERTIFICATE OF LIABILITY INSURANCE 0 DATE(M11 YY) 3/31/201/201 6 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER CONTACT NAME: Gifford Wells Insurance GENERAL UABILI Y I 750 East Propect Road �JUC N0 EJ, _ ac No): – E -MAIL ADDRESS: Fort Lauderdale, FL 33334 Lynette C. Wells mo –obOER __ CUSTOMER-1 0 p: GLSC8, -1 COMMERCIAL GENERAL LIABILITY CLAIMS-MADE OCCUR INSURERS) AFFORDING COVERAGE NAIC N INSURED GLSC & Company PLLC _. _ INSURER A: Continental Casualty Company 6303 Blue Lagoon Drive #200 — - - "" — -- -- - Miami, FL 33126 INSURER B: INSURER C: INSURER D: INSURER E: '. INSURER F: COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES, LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. LT ILT OD TYPE OF INSURANCE OB POLICY NUMBER POLICY EFF POLICY EXP MMIDD/YYYY MMIDONYYY _ LIMITS GENERAL UABILI Y I EACH OCCURRENCE s TSaeNit D PREMISESEattin.rrence'. S COMMERCIAL GENERAL LIABILITY CLAIMS-MADE OCCUR _ MED EXP(Anyone parson) S PERSONAL 8 ADV INJURY s _ GENERAL AGGREGATE '. S S GEN'L AGGREGATE LIMIT APPLIES PER POLICY PRO- JFCT LOL PRODUCTS - COMPlOP AGG _ -- 5 – — AUTOMOBILE LIABILITY i COMBINED SINGLE LIMIT (Ea acadenl) S ANY AUTO BODILY INJURY (Per person) 5 ALL OWNED AUTOS BODILY INJURY (Per acudeno S _ SCHEDULED AUTOS HIRED AUTOS I — ,- s PROPERTY DAMAGE (PER ACCIDENT) j NON-OWNEDAUTOS UMBRELLA LIAR OCCUR I EACH OCCURRENCE 5 EXCESS UAB CLAIMS -MADE AGGREGATE _ 5 DEDUCTIBLE ___- S RETENTION 3 I S WORKERS COMPENSATION WC STATU- OTH- AND EMPLOYERS LIABILITY YIN I ANY PROPRIETORIPARTNERfEXECUTIVE OFFICE EMBER EXCLUDED? ❑ NIA '., ORY LIMITS IYY�MITS _ EL EACH ACCIDENT S EL DISEASE - EA EMPLOYEE _ S (Mandatory in NH) under i EL DISEASE - POLICY LIMIT S DESCRIPTION DESCRIPTION OP OPERATIONS Balow A Professional Liab I IAPL 275446812 01/01/2016 01/01/2017 Per Claim 3,000,00 Aggregate 3,000,00 DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (AUach ACORD 101, Additional Remarks Schodula, If morn apace Is mq.lredi Accountants Professional Liability Insurance with 01/01/2006 prior acts date CERTIFICATE HOLDER reurvt I ATInAI ©1988 -2009 ACORD CORPORATION. All rights reserved. ACORD 25 (2009/09) The ACORD name and logo are registered marks of ACORD RFP # FN- 2016 -06 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE Lynette C. Wells i.LulJ ©1988 -2009 ACORD CORPORATION. All rights reserved. ACORD 25 (2009/09) The ACORD name and logo are registered marks of ACORD RFP # FN- 2016 -06 APPENDIX IV — Proof of Insurance CERTIFICATE OF LIABILITY INSURANCE I o;ti;5 CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to I the terms and conditions of the policy, certain policies may require an endorsement A statement on this certificate does not confer rights to re the certificate holder in lieu of such endoemenNsl. PRODUCER A- Risk Serves, M of Awft 1001 Bfickell Bay Dnve, Suaa #1100 Miami, FL 33131.4S37 —u— ADP TclalSo FL XI, Inc LTR INSURER 9: DD 10200 Suuet Dhe POLICY NUMBER INSURER C: M EXP Miami, FL 33173 COMMERCIAL GENERAL LIABILITY CLAIMS-MADE OCCUR ALTERNATE EMPLOYER INSURER D: GLSC S Company. PLLC EACH OCCURRENCE INSURER E: 5303 Skm Lagoon Orrve, Sude 200 S MED EXP (Any me rson Miami, FL 33126 INSURER F: PERSONAL 6 ADV INJURY COVERAGES CERTIFICATE NUMBER: 1038186 REVISION NUMBER: S THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. LIMITS SHOWN ARE AS REQUESTED LTR TYPEOFINSURANCE DD WIS POLICY NUMBER MPOLICY EFF M EXP LIMITS COMMERCIAL GENERAL LIABILITY CLAIMS-MADE OCCUR EACH OCCURRENCE S DAMAGE TO RD PREMISES Ea amENTEemaa S MED EXP (Any me rson S PERSONAL 6 ADV INJURY S GEN'L AGGREGATE LIMB APPLIES PER POLICY ❑ PROJECT 1:3 LOC OTHER GENERAL AGGREGATE S PRODUCTS - COMP /OP AGG $ AUTOMO &LE UAGM ANY AUTO ALL OWNED SCHEDULED AUTOS AUTO SD HIRED AUTOS AUTOS INGLE LIMIT Ee mddtmt S BODILY INJURY Per Person) S BODILY INJURY Per amdent S Par abddem S $ UMBRELLA LWB EXCESSL. OCCUR CLAW"ADE EACH OCCURRENCE S AGGREGATE s DEC RETENTION S A WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y l N ANY PROPRIETORIPARTNERIEXECUTiVE ❑ OFFICEEMBER EXCLUDED? RIM (Mardsemy In NH) llmd Aeau DESCRIPTION OF OPERATIONS belay I NIA WC 034123292 FL 71112015 711/2016 X I PER OTN- STATUTE ER E L EACH ACCIDENT $ 2,000,000 E L DISEASE - EA EMPLOYEE S 2,000,000 E L DISEASE - POLICY LIMIT S 2,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (ACORD 101, Addlillwal Remarks Schedule, msy M aeaclud N tno space Is retadred) All vmrksite employees —d.M for GLSC a COMPANY, PLLC, pad under AOP TOTALSOURCE, NC's payroll, aro mused under ate above Stated policy GLSC s COMPANY, PLLC is an a0mtlata amployar under Uks pdrey CERTIFICATE HOLDER CANCELLATION GLSC 8 COMPANY, PLLC SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE 6303 Blue Lagoon Drive THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN Suite 200 ACCORDANCE V41TH THE POLICY PROVISIONS. MUUNI, FL 33126 AUTHORIZED REPRESENTATIVE p // ( OR iL9A (Yetyle", SRC Of �(Ott� ®1988 -2014 ACORD CORPORATION. All rights reserved. ACORD 28 (2014101) The ACORD name and logo are registered marks of ACORD RFP # FN- 2016 -06 APPENDIX IV — Proof of Insurance A`OR" CERTIFICATE OF LIABILITY INSURANCE DATE THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: H the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder In lieu of such endorsement(s). PRODUCER CON Middle Unit 3 NAME: Setnor Byer Insurance b Risk _ _ fACNN .E>R�: (954) 362 -4350 _ C. NO), (954)352 -2610 900 S. Pine Island Road #300 EMAIL stefanieb@setIIOrbyer.com ADDRESS: AFFORDING COVERAGE NAIC X Plantation FL 33324 INSURERA:Hartford Casualty Ins Co 29424 INSURER IS INSURED Glsc S Company, Pllc INSURER C: 6303 Blue Lagoon Drive Suite INSURER D 200 INSURER E: Miami FL 33126 INSURER F: COVERAGES CERTIFICATE NUMBER:4 /12/16 Master REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY CLAIMS. _PAID ILTR TYPE OF INSURANCE 1-00SU6R POLICY NUMBER POLICY EFF - POLICY EXP LIMITS ACCORDANCE WITH THE POLICY PROVISIONS. X COMMERCIAL GENERAL LIABILITY AUTHORIZED REPRESENTATIVE I EACH OCCURRENCE $ 1,000,000 A CLAR✓15 -MADE X OCCUR _ _.. —� DAMAGE O EN 500, 000 PREMISES (Ea occum—eL $ 21SBAYM5294 1/1/2016 1/1/2017 MED EXP(Any one person) $ 10,000 PERSONAL B ADV INJURY $ 1,000,000 GENERAL AGGREGATE S 2,000,000 GEN'L AGGREGATE LIMIT APPLIES PER PRO- X ! POLICY JEC _ JEC7 . LOC PRODUCTS - COM—P AGG S 2. 000,000 OTHER. $ AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT S 1,000,000 I _LEa_audeng A ANY AUTO BODILY INJURY (Per person) $ . ALL OWNED I SCHEDULED AUTOS 21SBARM5294 1/1/2016 1/1/2017 BODILY INJURY(Peraccident) S NON -OWNED PROPERTY DAMAGE $ . HIRED AUTOS AUTOS (Per accident) I $ X UMBRELLA LIAR OCCUR EACH OCCURRENCE $ 4,000,000 A EXCESS LIAB 1 CLAIMS-MADE AGGREGATE S 4,000,000 DDEC) 1 7 X 1RETENTX)N$ 10,000 1 121SBARM5294 1/1/2016 1/1/2017 $ WORKERS COMPENSATION I PER OTH- AND EMPLOYERS' LIABILITY YIN STATUTE ! ER AN V PROPRIETORIPARTNERIEXECUTIVE -_ OFFICERIMEMBER EXCLUDED? NIA E L EACH ACGDENT $ E L DISEASE EA EMPLOYEE S (Mandatory In NH) If yes, describe under DESCRIPTION OF OPERATIONS bebw E L DISEASE - POLICY LIMIT $ DESCRIPTION OF OPERATIONS I LOCATIONS 1 VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space IS required) The certificate holder is an additional Insured pertaining to General Liability only if required by written contract per form SS00080405. Per Florida Statute 10 days notice of cancellation for nonpayment of premium. Professional Auditing service CERTIFICATE HOLDER CANCELLATION ©1988 -2014 ACORD CORPORATION. All rights reserved. ACORD 26 (2014101) The ACORD name and logo are registered marks of ACORD HUR11195 nm can RFP # FN- 2016 -06 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE Tracy Brahm /STEFAN ©1988 -2014 ACORD CORPORATION. All rights reserved. ACORD 26 (2014101) The ACORD name and logo are registered marks of ACORD HUR11195 nm can RFP # FN- 2016 -06 APPENDIX V — Public Entity Crime and Conflict of Interest Affidavit PUBLIC ENTITY CRIMES AND CONFLICTS OF INTEREST Pursuant to the provisions of Paragraph (2) (a) of Section 287.133, Florida State Statutes — "A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded to perform work as a Contractor, supplier, Subcontractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess of the threshold amount Category Two of Section 287.017, Florida Statutes, for thirty six (36) months from the date of being placed on the convicted vendor list ". The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State Statutes. BIDDERS must disclose with their Bids, the name of any officer, director, partner, associate or agent who is also an officer or employee of the City of South Miami or it's agencies. SWORN STATEMENT PURSUANT TO SECTION 287.133 (3)(a), FLORIDA STATUTES. ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. I. This sworn statement is submitted to City of South Miami [print name of the public entity] by Pablo Llerena, Partner [print individual's name and title] for _GLSC_& Company, PLLC [print name of entity submitting sworn statement] whose business address is 6303 Blue Lagoon Drive, Suite 200 Miami, Florida 33126 and (if applicable) its Federal Employer Identification Number (FEIN) is 20- 3157326 (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement: N/A ) 2. 1 understand that a "public entity crime" as defined in Paragraph 287.133 (1)(g), Florida Statutes means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to, any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. City of South Miami Page 34 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX V — Public Entity Crime and Conflict of Interest Affidavit (Continued) 3. 1 understand that "convicted" or "conviction" as defined in Paragraph 287.133 (1)(b), Florida Statutes means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trial court of record relating to charges brought by indictment or information after July I, 1989, as a result of a jury verdict, non -jury trial, or entry of a plea of guilty or nolo contendere. 4. 1 understand that an "affiliate" as defined in Paragraph 287.133 ([)(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. S. I understand that a "person" as defined in Paragraph 287.133 (1)(e), Florida Statutes . means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services led by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. 6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. [Indicate which statement applies.] X Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July I, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July I, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent of July I, 1989. However, there has City of South Miami Page 35 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX V — Public Entity Crime and Conflict of Interest Affidavit (Continued) been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. [attach a copy of the final order.] Continuation of Attachment #2 Public Entity Crimes and Conflicts I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY INDENTIFIED IN PARAGRAPH I (ONE) ABOVE IS FOR THAT PUBLIC ENTITY ONLY, AND THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES. FOR CATEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. Q — [signature] Sworn to and subscribed before me this � 4 day of NQ ` 20 Lw Personally known or Produced identification Notary Public —State of My commission expires (Type of identification) (Printed, typed or stamped commissioned name of nQtary qNffl of Florfde Form PUR 7068 (Rev.06/ 1 1 /92) 924758 City of South Miami Page 36 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX VI — Drug Free Workplace DRUG FREE WORKPLACE Whenever two or more Bids which are equal with respect to price, quality and service are received by the State or by any political subdivisions for the procurement of commodities or contractual services, a Bid received from a business that certifies that it has implemented a drug -free workplace program shall be given preference in the award process. Established procedures for processing tie Bids will be followed if none of the tied vendors have a drug -free workplace program. In order to have a drug -free workplace program, a business shall: I. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the dangers of drug abuse in the workplace, the business' policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under Bid a copy of the statement specified in Subsection (1). 4. In the statement specified in Subsection (1), notify the employees, that, as a condition of working on the 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 this firm complies fully with the above requirements. PROPOSER's �Q J Signature: Q� Print Name: Pablo Llerena Date: 1 * 120 (p City of South Miami Page 37 2016 External Audit RFP RFP # FN- 2016 -06 e�� APPENDIX VII - No Conflict of Interest/ Non - Collusion Affidavit NO CONFLICT OF INTEREST/NON- COLLUSION CERTIFICATION Submitted this -L+—day of A q f; 1 .201(0 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 GLSC & Company, PLLC 6303 Blue Lagoon Drive, Suite 200 Miami Florida 33126 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: qa),410 q� Printed Name: Pablo Llerena Title: Partner Company Name GLSC & Company, PLLC City of South Miami Page 38 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX VII — No Conflict of Interest / Non - Collusion Affidavit (Continued) NOTARY PUBLIC: STATE OF V \ U ('%6 to COUNTY OF The foregoing instrument was acknowledged before me this k_ day of WC, 1 1 , 20_j_(0 by Sib`y uerf. Oa (name of person whose signature is being notarized) who is °r Notary PubAc State of Fbrids • Miosoty Carril My commissbn FF 924758 orn� Expirog 11/09/2019 SEAL Personally known to me, or Personal identification: Type of Identification Produced Did take an oath, or Did Not take an oath. (Name 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 RFP # FN- 2016 -06 _t APPENDIX VIII — Acknowledgement and Conformance with OSHA Standards ACKNOWLEDGEMENT OF CONFORMANCE WITH OSHA STANDARDS TO THE CITY OF SOUTH MIAMI We, GLSC & Company, PLLC (Name of Contractor), hereby acknowledge and agree that as Contractors for the External Audit RFP, as specified have the sole responsibility for compliance with all the requirements of the Federal Occupational Safety and Health Act of 1970, and all State and local safety and health regulations, and agree to indemnify and hold harmless the City of South Miami against any and all liability, claims, damages, losses and expenses they may incur due to the failure of (subcontractor's names): to comply with such act or regulation. CONTRACTOR GLSC & Company, PLLC MT— Witness BY: Pablo Llerena Name Partner Title FAILURE TO COMPLETE. SIGN. & RETURN THIS FORM MAY DISQUALIFY YOUR RESPONSE City of South Miami Page 40 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX IX — Related Party Transaction Verification RELATED PARTY TRANSACTION VERIFICATION FORM I Pablo Llerena individually and on behalf of GLSC & Company. PLLC ( "Firm" )have Name of Representative CompanyNendorlEntity read the City of South Miami ( "City")'s Code of Ethics, Section 8A -I of the City's Code of Ordinances and I hereby certify, under penalty of perjury that to the best of my knowledge, information and belief (1) neither I nor the Firm have any conflict of interest (as defined in section 8A -1) with regard to the contract or business that I, and/or the Firm, am(are) about to perform for, or to transact with, the 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 Firm]; and (4) no elected and /or appointed official or employee of the City of South Miami, or any of their immediate family members (Le, 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, directly 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 will not fit on this line; however, you must make reference, on the above line, to the additional sheet and the additional sheet must be signed under oath). [while the ethics code still applies, if the person executing this form is doing so on behalf of a firm whose stock is publicly traded, the statement in this section (4) shall be based solely on the signatory's personal knowledge and he/she is not required to make an independent investigation as to the financial interest in the Firm of city employees, appointed officials or the immediate family City of South Miami Page 41 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX IX — Related Party Transaction Verification (Continued) members of elected and/or appointed official or employee.] (5) 1 and the Firm further agree not to use or attempt to use any knowledge, property or resource which may come to us through our position of trust, or through our performance of our duties under the terms of the contract with the 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) 1 and the Firm hereby acknowledge that we have not contracted or transacted any business with the City or any person or agency acting for the City, and that we have not appeared in representation of any third party before any board, commission or agency of the City within the past two years other than as follows: (if necessary, use a separate sheet to supply additional information that will not fit on this line; however, you must make reference, on the above line, to the additional sheet and the additional sheet must be signed under oath). X:1Purchasing \Vendor Registration\ 12.28.12 RELATED PARTY TRANSACTION VERIFICATION FORM [3].docc (7) Neither I nor any employees, officers, or directors of the Firm, nor any of their immediate family (i.e., as a spouse, son, daughter, parent, brother 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 immediate family to any appointed or elected officials of the City, or to their immediate family members]. (8) No Other Firm, nor any officers or directors 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). [while the ethics code still applies, if the person executing this form is doing so on behalf of a firm whose stock is publicly traded, the statement in this section (8) shall be based solely on the signatory's personal knowledge and 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) 1 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 RFP # FN- 2016 -06 APPENDIX IX — Related Party Transaction Verification (Continued) of any change in circumstances that would change our answers to this document. Specifically, after the opening of any responses to a solicitation, 1 and the Firm have an obligation to supplement this Verification Form with the name of all Related Parties who have also responded to the same solicitation and to disclose the relationship of those parties to me and the Firm. (10) A violation of the City's Ethics Code, the giving of any false information or the failure to supplement this Verification Form, may subject me or the Firm to immediate termination of any agreement with the City, and the imposition of the maAmum fine and /or any penalties allowed by law. Additionally, violations may be considered by and subject to action by the Miami -Dade County Commission on Ethics. Under penalty of perjury, I declare that I have made a diligent effort to investigate the matters to which I am attesting hereinabove and that the statements made hereinabove are true and correct to the best of my knowledge, information and belief. Signature: QXAAa. z� Print Name & Title Pablo Llerena, Partner Date: 44 (2otco ATTACHED: Sec. 8A -1 - Conflict of interest and code of ethics ordinance. City of South Miami Page 43 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX X — Affidavit Concerning Federal and State Vendor Listings AFFIDAVIT CONCERNING FEDERAL AND STATE VENDOR LISTINGS The person, or entity, who is responding to the City's solicitation, hereinafter referred to as "Respondent ", must certify that the Respondent's name Does Not appear on the State of Florida, Department of Management Services, "CONVICTED, SUSPENDED, DISCRIMINATORY FEDERAL EXCLUDED PARTIES and COMPLAINTS VENDOR LISTINGS ". If the Respondent's name Does appear on one or all the "Listings" summarized below, Respondents must "Check if Applies" next to the applicable "Listing." The "Listings" can be accessed through the following link to the Florida Department of Management Services website: http: / /www.dms.moorida.com/business ocerations /stateQurchasing /vendor information/convi cted suspended discriminatory complaints vendor lists DECLARATION UNDER PENALTY OF PERJURY I, Pablo Llerena (hereinafter referred to as the "Declarant ") state, under penalty of perjury, that the following statements are true and correct: (1) 1 represent the Respondent whose name is GLSC & Company. PLLC (2) 1 have the following relationship with the Respondent Partner (Owner (if Respondent is a sole proprietor), President (if Respondent is a corporation) Partner (if Respondent is a partnership), General Partner (if Respondent is a Limited Partnership) or Managing Member>(if Respondent is a Limited Liability Company). (3) 1 have reviewed the Florida Department of Management Services website at the following URL address: http: / /www.dms.myflorida.com / business_ operations / state_purchasing /vendor _ information /convicted sus pended _discriminatory_complaints vendor lists (4) 1 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. Pablo Llerena (Print name _ - e of Declarant) By: 0f� (Signature of Declarant) ACKNOWLEDGEMENT STATE OF FLORIDA ) COUNTY OF MIAMI -DADE ] City of South Miami Page 49 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX X — Affidavit Concerning Federal and State Vendor Listings (Continued) On this the � � day of C \ 1 20 1(, before me, the undersigned authority, personally appeared C-a1f�\r) L�g grPn -A who is personally know to me or who provided the following identification and who took an oath or affirmed that that helshe/they executed the foregoing Affidavit as the Declarant. WITNESS my hand and official seal. Notary Public, State of Florida NOTARY PUBLIC: S L%_ Notary FuDHo State o/ Flpry of Notary Public: Print MipSpty Carril m r type as commissioned.) My Commission FF 924758 Expires 11/09/2019 City of South Miami Page 50 2016 External Audit RFP RFP # FN- 2016 -06 APPENDIX XI — Presentation Team Declaration /Affidavit of Representation PRESENTATION TEAM DECLARATION /AFFIDVAIT OF REPRESENTATION This affidavit is not required for compliance with the City's Solicitation; however, it may be used to avoid the need to register members of your presentation team as lobbyists. Pursuant to City Ordinance 28 -14 -2206 (c)(9), any person who appears as a representative for an individual or firm for an oral presentation before a City certification, evaluation, selection, technical review or similar committee, shall list on an affidavit provided by the City staff, all individuals who may make a presentation. The affidavit shall be filed by staff with the Clerk's office at the time the committee's proposal is submitted to the City Manager. For the purpose of this subsection only, the listed members of the presentation team, with the exception of any person otherwise required to register as a lobbyist, shall not be required to pay any registration fees. No person shall appear before any committee on behalf of an anyone unless he or she has been listed as part of the firm's presentation team pursuant to this paragraph or unless he or she is registered with the City Clerk's office as a lobbyist and has paid all applicable lobbyist registration fees. Pursuant to '92.525(2), Florida Statutes, the undersigned, PAALD VIFACAAakes 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 Pablo Llerena Cecilia L. Core Partner Manager Nicole Alvarez Senior /In- charge 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 n Executed this � A _ day of G/ '20/0 QOJAD-o, Signature of Representative Pablo Llerena, Partner GLSC & Company. PLLC Print Name and Title Print name of entity being represented City of South Miami Page 51 2016 External Audit RFP RFP # FN- 2016 -06