Keefe McCullough City of South Miami 2016 Proposal
Prepared for
City of South Miami
6130 Sunset Drive
South Miami, FL 33143
E: skulick@southmiamifl.gov
Issued date
04.15.2016
PROJECT
PROPOSAL
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
for Auditing Services
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
2
PROPOSAL FOR ANNUAL
FINANCIAL AUDIT SERVICES
Issued on April 15, 2016
Keefe McCullough
6550 N Federal Highway, 4th Floor
Fort Lauderdale, FL 33308
Phone: 954‐771‐0896
Contact: Bill Benson
Email: Bill.Benson@kmccpa.com
6550 N.
4th Floo
Fort Lau
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
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TRANSMITTAL LETTER
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
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TECHNICAL PROPOSAL
Section II
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Independence
The firm should provide an affirmative statement that it is independent of the City of South Miami as
defined by generally accepted auditing standards and the U.S. General Accounting Office’s Governing
Audit Standards.
Keefe McCullough is independent of the City of South Miami as defined by generally accepted auditing
standards and the U.S. General Accounting Office’s Governing Audit Standards.
The firm should also list and describe the firm’s professional relationships involving the City of South
Miami for the past five (5) years, together with a statement explaining why such relationships do not
constitute a conflict of interest relative to performing the proposed audit.
Our firm audited the City of South Miami for the period 2010 through 2012.
In addition, the firm shall give the City of South Miami written notice, within five (5) days of any
professional relationships entered into during the period of this agreement.
We agree to give the City written notice, within five (5) days, of any professional relationships entered into
during the period of this agreement.
License to Practice in Florida
An affirmative statement should be included that the firm and all assigned key professional staff are
properly licensed to practice in Florida.
Keefe McCullough is properly licensed in the State of Florida by the Department of Professional Regulation.
Our license number is AD 0010282. Further all members of the firm that are designated as Certified Public
Accountants are properly licensed in the State of Florida.
Firm Qualifications and Experience
The Bidder should state the size of the firm, the size of the firm’s governmental audit staff, the location of
the office from which the work on this engagement is to be performed and the number and nature of the
professional staff to be employed in this engagement on a full‐time basis and the number and nature of
the staff to be so employed on a part‐time basis.
Our office consists of seven partners, approximately sixty (60) professional accounting staff members and
administrative support personnel. Our governmental audit staff consists of thirty‐five professionals. Our
office is located in downtown Fort Lauderdale at 6550 N Federal Hwy, 4th Floor, Ft. Lauderdale, FL 33308.
The following individuals will be assigned to this engagement on a full‐time basis:
Israel J. Gomez, C.P.A. Engagement Partner
William G. Benson, C.P.A. Second Review Partner
Marc A. Grace, C.P.A. Manager
Karen E. Malcolm Supervisor
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
If the Bidder is a joint venture or consortium, the qualifications of each firm comprising the joint venture
or consortium should be separately identified and the firms all must be certified public accountants in
Florida. Provide information on the government auditing experience of each person, including
information on relevant continuing professional education for the past three (3) years and membership in
professional organizations relevant to the performance of this audit.
Our firm is not a joint venture or consortium.
A profile of each audit team member is included in Section IV, which lists specific governmental experience,
qualifications, continuing professional education and memberships in professional organizations relevant to
the performance of the audit. All members of the firm that are designated as Certified Public Accountants
are properly licensed in the State of Florida.
Due to our firm's concentration of governmental and not‐for‐profit clients, we sponsor continuing
professional education courses annually regarding a variety of governmental subjects, including
Governmental Accounting Standards Board (GASB) pronouncements. One eight‐hour governmental seminar
is offered to our governmental clients. In addition, our entire professional governmental accounting staff
takes eighty hours of "governmental qualified" continuing education courses every two years.
Provide as much information as possible regarding the number, qualifications, experience and training,
including relevant continuing professional education, of the specific staff to be assigned to this
engagement. Indicate how the quality of staff over the term of the agreement will be assured.
A profile of each audit team member is included in section IV which lists specific governmental experience,
qualifications, continuing professional education and memberships in professional organizations relevant to
the performance of the audit. We have experienced very low turnover of our professional accounting staff
members and our firm philosophy emphasizes direct partner involvement in each engagement including
various phases of the audit fieldwork and review processes. We believe this partner involvement positively
impacts engagement staff continuity. We will communicate with City finance personnel in the event of staff
turnover and promptly identify a mutually agreeable and governmentally qualified replacement team
member.
Engagement partners, managers, other supervisory staff and specialists may be changed if those
personnel leave the firm, are promoted or are assigned to another office. These personnel may also be
changed for other reasons with the express prior written permission of the City of South Miami.
However, in either case, the City of South Miami retains the right to approve or reject replacements.
We understand that the engagement partners, managers, other supervisory staff and specialists mentioned
in this request for proposal may only be changed with the express prior written permission of the City. We
also understand the City retains the right to approve or reject replacements.
Consultants and firm specialists mention in response to this request for proposal can only be changed
with the express prior written performance of the City of South Miami, which retains the right to approve
or reject replacements.
We understand that consultants and firm specialists mention in response to this request for proposal can
only be changed with the express prior written performance of the City, which retains the right to approve
or reject replacements.
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Other audit personnel may be changed at the discretion of the Bidder provided that replacements have
substantially the same or better qualifications or experience.
We understand that other audit personnel may be changed at the discretion of the Bidder provided that
replacements have substantially the same or better qualifications or experience.
A specific Client Reference List with names, addresses, telephone numbers and email addresses is a
requirement.
You may call the following individuals concerning our firm’s capabilities, accessibility and responsiveness.
Ms. Nancy S. Kielman, Finance Director
City of Key West
3104 Flagler Avenue
Key West, FL 33040
305‐809‐3821
ngibson@cityofkeywest‐fl.gov
Ms. Mary Fowler, Controller
City of Plantation, Florida
400 N.W. 73rd Avenue
Plantation, FL 33317
954‐797‐2202
mfowler@plantation.org
Ms. Corinne V. Elliott, Controller
City of Lake Worth, Florida
7 North Dixie Highway
Lake Worth, FL 33460
Phone: 561‐586‐1654
celliott@lakeworth.org
Prior Engagements with the City of South Miami
List separately all engagements within the last five years for the City of South Miami by type of
engagement (i.e. audit, management advisory services, other). Indicate the scope of work, date,
engagement partners, the location of the firm’s office from which the engagement was performed, and
the name and telephone number of the principal client contact.
City of South Miami
Mr. Alfredo Riverol, Chief Financial Officer
305‐663‐6343; ariverol@southmiamifl.gov
Scope of services:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2010 through 2012
Engagement Partner: Israel J. Gomez, C.P.A.
Office location: 6550 N Federal Hwy, 4th Floor
Ft. Lauderdale, FL 33308
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Similar Engagements With Other Government Entities
For the Firm’s office that will be assigned responsibility for the audit, list the most significant
engagements (minimum of 5) performed in the last five years that are similar to the engagement
described in this request for proposal. These engagements should be ranked on the basis of total staff
hours equal to or greater than the hours anticipated for the City of South Miami engagement. Indicate
the scope of work, date, engagement partners, and the name, telephone number, and email address of
the principal client contact.
Ms. Nancy S. Kielman, Finance Director
City of Key West
3104 Flagler Avenue
Key West, FL 33040
Phone: 305‐809‐3821, Fax: 305‐809‐3886, E‐mail: ngibson@cityofkeywest‐fl.gov
Scope of services:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Assistance in helping the City comply with the requirements of Governmental Accounting
Standards Board Statements and related pronouncements
Date of project: 2008 through present
Hours: 1,000
Engagement Partners: William G. Benson, C.P.A. / Israel J. Gomez, C.P.A.
Ms. Mary Fowler, Controller
City of Plantation, Florida
400 N.W. 73rd Avenue
Plantation, FL 33317
Phone: 954‐797‐2202, Fax: 954‐797‐2756, E‐mail: mfowler@plantation.org
Scope of services:
Annual financial and compliance audits of the City and its blended component units
Assistance in helping the City comply with the requirements of Governmental Accounting
Standards Board Statements and related pronouncements
Date of project: 1994 through present
Hours: 900
Engagement Partners: William G. Benson, C.P.A.
Ms. Corinne V. Elliott, Controller
City of Lake Worth, Florida
7 North Dixie Highway
Lake Worth, FL 33460
Phone: 561‐586‐1654, E‐mail: celliott@lakeworth.org
Scope of services:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2014 through present
Hours: 850
Engagement Partners: Israel J. Gomez, C.P.A.
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Ms. Audra Curts‐Whann, CPA, Finance Director
City of Sunny Isles Beach
305‐792‐1775
Scope of work:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of Work: 2010 through 2015
Hours: 600
Engagement partner(s): Cynthia L. Calvert, C.P.A.
Mr. Gary S. Clinton, CPA, CPFO, Finance Director
Village of Pinecrest
12645 Pinecrest Parkway
Pinecrest, FL 33156‐5931
Phone: 305‐234‐2121, Fax: 305‐234‐2131, E‐mail: finance@pinecrest‐fl.gov
Scope of services:
Annual financial and compliance audits of the Village
Assistance in helping the Village obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of project: 2008 through present
Hours: 450
Engagement Partners: Cynthia L. Calvert, C.P.A.
In addition to performing over eighteen (18) South Florida municipalities, our firm presently audits over sixty
(60) school audits and over one hundred (100) South Florida not‐for‐profit organizations.
Specific Audit Approach
The proposal must set forth a work plan, including an explanation of the audit methodology to be
followed, to perform the services required in Section II of this request for proposal. In developing the
work plan, reference should be made to such sources of information as the City’ of South Miami’s budget,
financial and other management information, most of which is available on the City’s website,
“www.cityofsouthmiamifl.gov”. The work plan for the two special assignments should be submitted
separately.
Bidders will be required to provide the following information in their audit approach:
a. Proposed segmentation of the engagement;
b. Level of staff to be assigned to each proposed segment of the engagement;
c. Sample size and the extent to which statistical sampling is to be used in the
engagement;
d. Extent of use of EDP software in the engagement;
e. Type and extent of analytical procedures to be used in the engagement;
f. Approach to be taken to gain and document an understanding of the City of South
Miami’s internal control structure;
g. Approach to be taken in determining laws and regulations that will be subject to
audit test work and
h. Approach to be taken in drawing audit samples for purposes of tests of
compliance.
i. Approval to be taken in seeking issues to be reviewed from City Staff, elected
officials and other appropriate individuals.
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
We have provided below a preliminary engagement work plan to perform the financial and compliance
audits which involve the government‐wide financial statements, the various funds, and the capital assets
and long‐term debt of the City.
In performing the financial and compliance audits for the City we will follow very detailed and
comprehensive audit programs. Further, it is our policy to utilize the talents of our client's personnel
wherever and whenever it is feasible to do so in the course of any engagement in order to most
efficiently and economically perform the engagement.
The following pages show our summary of the audit work plan:
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
ment 1
Segment 2 Segment 3
Preliminary Work &
Risk Assessment
Final Work Reports
Segment 1
Segment 1
Preliminary Work &
Risk Assessment
The first segment will be performed by two professional staff members and
will encompass approximately 100 hours.
Obtain an understanding of the accounting and management systems
including documentation of the system of internal control through
conferences with the various key finance department personnel and
standardized checklists.
Obtain information needed to identify risk assessment by making certain
inquiries and considering fraud risk factors and other information.
Obtain an understanding of the various funds, capital assets and long‐term
debt utilized.
Review the grants, contracts and various revenue sources and complete
"Single Audit" checklist for determination of compliance audit and reporting
requirements for both Federal and State single audit purposes.
Review of bond indenture covenants and pertinent ordinances for
determination and completion of compliance audit requirements.
Assess control risk and determine extent of testing.
Review and perform certain transaction and procedural tests which will
include the examination of source documents. These tests of the system will
include tests of cash receipts and disbursements, sales and utility billing,
compliance, and payroll. Audit samples will be determined based on
transaction size and number of total transactions.
SPECIFIC AUDIT APPROACH
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Segment 1
Preliminary Work &
Risk Assessment
Perform preliminary analytical review procedures.
Review council and other pertinent minutes.
Perform compliance audit procedures where necessary.
Coordinate preparation of confirmation requests.
Working paper review.
Plan the additional segments of the financial audit procedures with the City’s
finance personnel including a list of schedules and working papers to be
prepared by client personnel.
Segment 2
Final Work
The second segment will be performed by two professional staff members
and will encompass approximately 200 hours.
Perform various tests and validation procedures on selected asset, liability
and equity accounts in all funds and for capital assets and long‐term debt.
Examine certain revenue and expenditure accounts in all funds.
Send confirmations where applicable.
Send correspondence to attorneys as necessary.
Perform final compliance testing as necessary.
Perform final analytical procedures.
Obtain a management representation letter.
Working paper review and proposed journal entry approval.
Exit conference with City Manager.
Sample sizes in the various phases of the engagement would be determined
based on population sizes, audit objectives and nature of transaction and/or
account. We have standardized checklists and audit software that assists in
the selection of these samples. Additionally, we would utilize both
"statistical" and "non‐statistical" methods to select certain test transactions.
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Identification of Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit problems, the firm’s approach
to resolving the problem and any special assistance that will be requested from the City of South Miami.
At this time we are not aware of any potential audit problem areas. If selected, we will communicate any
potential problem areas we become aware of during the audit. At that time, we would outline our approach
to resolving such problem areas and the level of assistance necessary from the City’s personnel.
Segment 2
Final Work
We will also utilize various forms of analytical procedures to accomplish
certain audit objectives. We anticipate areas of concentration subject to
analytical procedures to be services revenues and expenditures. We retain
the right to use judgment as to the extent of analytical procedures to be
used based mainly on the results of other testing completed.
In addition, we utilize personal computers and paperless audit software,
where applicable, in connection with our audit workpaper preparation and
documentation.
Segment 3
Reports
The third segment will be performed by two professional staff members
and will encompass approximately 100 hours.
Preparation of the Basic Financial Statements.
Preparation of Reports on Internal Controls and Compliance.
Preparation of Report on Compliance and Internal Control over
Compliance Applicable to Each Major Federal Program and State Project in
accordance with OMB Circular A‐133.
Preparation of Report to City Management which will include any material
weaknesses and any irregularities and illegal acts.
Preparation of the management letter.
Review of the financial statements, reports and other information.
Cold review of the financial statements, reports and other information.
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
Each firm is required to complete the City of South Miami Disclosure Affidavit and the Florida Statute Public
Entity Crime Form.
We have completed the City of South Miami Disclosure Affidavit and the Florida Statute Public Entity Crime
Form, as well as the additional forms found in Exhibit 2 of the Request for Proposal, and have included them
in section V.
6550 N.
4th Floo
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6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
24
ISRAEL GOMEZ, C.P.A.
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements
SPECIAL TAXING DISTRICTS
* Plantation Acres Improvement District
GOVERNMENTS
* City of Aventura, Florida
* City of Coconut Creek, Florida
* City of Key West, Florida
* City of Lake Worth, Florida
* City of Marathon, Florida
* City of South Miami, Florida
* City of Sunny Isles Beach, Florida
* City of Weston, Florida
* Downtown Development Authority
* Islamorada, Village of Islands, Florida
* The Town Foundation, Inc.
* Town of Davie, Florida
* Town of Golden Beach, Florida
* Village of Pinecrest, Florida
* Village of Sea Ranch Lakes, Florida
NOT‐FOR‐PROFITS
* Achievement and Rehabilitation Centers, Inc.
* American Red Cross of Greater Miami and the
Keys, Inc.
* Association for Retarded Citizens of South Florida,
Inc.
* BARC Housing, Inc.
* Better Way of Miami, Inc.
* Broward Children’s Center, Inc.
* Broward County Chapter of the American Red
National Cross, Inc.
* Broward Healthy Start Coalition, Inc.
* Broward Homebound Program, Inc.
* Broward House, Inc.
* CCDH, Inc.
* Center for Family and Child Enrichment, Inc.
* Cerebral Palsy Adult Home, Inc.
* Children’s Comprehensive Care Center, Inc.
* The Children's Healing Institute, Inc.
* Children’s Services Council of Broward County,
Inc.
NOT‐FOR‐PROFITS Continued
* Children’s Services Council of Palm Beach County,
Inc.
* Community Television Foundation of South Florida,
Inc.
* The Dan Marino Foundation, Inc.
* Domestic Abuse Shelter, Inc.
* Episcopal Church of St. Mark the Evangelist
* FAU Clinical Practice Organization, Inc.
* The FAU Finance Corporation
* Feeding South Florida, Inc.
* First Presbyterian Continuing Church of Coral
Springs, Inc.
* Florida International Academy, Inc.
* Fort Lauderdale Historical Society, Inc.
* Foundation for End of Life Care, Inc.
* Habitat for Humanity of Palm Beach County, Inc.
* The Haven, Inc.
* Healthy Start Coalition of Palm Beach County, Inc.
* Helping Abuse Neglected Disadvantaged Youth,
Inc. (HANDY)
* Henderson Center Residential Service, Inc.
* Henderson Behavioral Health Center, Inc.
* Impact Broward, Inc.
* Jerome Golden Center for Behavioral Health, Inc.
* Junior Achievement of South Florida, Inc.
* Lighthouse of Broward County, Inc.
* Place of Hope, Inc.
* The Place of Hope at the Haven Campus, Inc.
* Port of Everglades Pilots Association, Inc.
* Port of Miami Crane Management, Inc.
* Riverside Christian Ministries, Inc.
* South County Mental Health Center, Inc.
* SEFLIN (Southeast Florida Library Information
Network) ‐ Wimberly Library
* South Florida Chapter of the Government Finance
Officers Association, Inc.
* Southeast Florida Behavioral Health Network, Inc.
* Take Stock in Children, Inc.
* Thousand Hills Holding Company, Inc.
* Treasures for Hope, Inc.
* United States Border Control, Inc.
* Village of Hope of Palm Beach County, Inc.
* Women in Distress of Broward County, Inc.
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
25
BILL BENSON, C.P.A.
Managing Partner
EXPERIENCE
31 years at Keefe McCullough
EDUCATION
B.S. (Business Administration & Accounting)
Washington and Lee University
PROFESSIONAL ORGANIZATIONS
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers Association
COMMUNITY LEADERSHIP
Food for the Poor
(vice chair of board, treasurer, vice president)
Catholic Community Foundation
(board chair, treasurer)
Executives at Broward
(past president, treasurer)
Leadership Broward
EXPERIENCE
Bill Benson has attended seminars and courses dealing with accounting and audit problems, reporting and disclosure
issues. These courses include accounting and reporting for nonprofit organizations, governmental entities and the
federal and Florida Single Audit Acts. He is experienced and qualified with respect to “Yellow Book”, OMB Circular A‐133
and Rules of the Auditor General of the State of Florida compliance auditing reporting. Bill has experience dealing
directly with the State of Florida Department of Children and Families concerning various compliance, audit and other
issues. Bill assists his clients in many areas of accounting including restructuring their existing loan agreements and bond
indentures, developing annual operating budgets, assisting with their dealings with financial institutions and the
development of business plans, financial planning and proforma financial statements.
Bill takes great pride in his community involvement. He is the Vice President of the Board of Directors of St. Thomas
Aquinas High School Foundation. He is Vice President of the Board of Directors of Food for the Poor. He is board chair
and treasurer of the Catholic Community Foundation of the Archdiocese of Miami and a member of the Finance Council
of the Archdiocese of Miami.
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26
6550 N.
4th Floo
Fort Lau
BILL BENSON,
Continued
ENGAGEMEN
Keefe McCullo
GOVERNMEN
* Broward Co
* City of Aven
* City of Holly
* City of Key W
* City of Mara
* City of Marg
* City of Miam
* City of Plant
* City of Sout
* City of West
* Islamorada,
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* Village of Pi
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27
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
MARC A. GRACE, C.P.A.
Associate Partner
EXPERIENCE
10 years at Keefe McCullough
1 year at City of Plantation
2 years at Morgan Stanley
EDUCATION
B.A. (Business Administration) Nova Southeastern
University
MACC (Accounting) Nova Southeastern University
OTHER EXPERIENCE
Attended numerous courses and seminars dealing
with accounting and audit problems and reporting
and disclosure issues (these include accounting and
reporting for nonprofit organizations, governmental
entities and the Federal and Florida Single Audit Acts).
Experienced and qualified with respect to “Yellow
Book”, OMB Circular A‐133 and Rules of the Auditor
General of the State of Florida compliance auditing
and reporting.
28
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
MARC GRACE, C.P.A.
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements:
GOVERNMENTS
* City of Key West, Florida
* City of Lake Worth, Florida
* City of Marathon, Florida
* City of Plantation, Florida
* City of Sunny Isles Beach, Florida
* Islamorada, Village of Islands, Florida
SPECIAL TAXING DISTRICTS
* Boynton Village Community Development District
* Coral Springs Improvement District
* Deer Island Community Development District
* Downtown Development Authority
* Downtown Fort Lauderdale Transportation
Management Association, Inc.
* Fiddler’s Creek II Community Development District
* Florida Atlantic Research and Development
Authority
* Key Largo Fire Rescue and EMS District
* Lake Powell Community Development District
* Landmark at Doral Community Development District
* Lexington Oaks Community Development District
* Meadow Pointe Community Development District
* Mediterra North Community Development District
* Mediterra South Community Development District
* Messianique Training Center & Institute, Inc.
* Miromar Lakes Community Development District
* North Springs Improvement District
* Palm Bay Community Development District
* Park Place Community Development District
* Parklands West Community Development District
* Sarasota National Community Development District
* Stevens Plantation Community Development
District
* StoneLake Ranch Community Development District
* University Square Community Development District
* Verandah West Community Development District
NOT‐FOR‐PROFITS
* Achievement and Rehabilitation Centers
* Almarie Outreach Ministries, Inc.
* Ann Storck Center, Inc.
* BARC Housing, Inc.
* Broward County Bar Association, Inc.
* Broward House, Inc.
* Center for Family and Child Enrichment, Inc.
* Center for Independent Living of South Florida, Inc.
* Children’s Diagnostic & Treatment Center, Inc.
* FAU Clinical Practice Organization, Inc.
* FAU Finance Corporation
* Feeding South Florida, Inc.
* Jewish Association for Residential Care, Inc.
* The Slomin Family Center for Autism and Related
Disabilities, Inc.
* South County Mental Health Center, Inc.
FOUNDATIONS
* Broward College Foundation, Inc.
* Community Television Foundation of South Florida,
Inc.
* Community Foundation of Broward, Inc.
* The Dan Marino Foundation, Inc.
* Florida Atlantic University Foundation, Inc.
* South County Foundation for Mental Health
* WPBT Communications Foundation, Inc.
KAREN E. MALCOLM
Supervisor
EXPERIENCE
6 years at Keefe McCullough
5 years at CBIZ MHM, LLC
EDUCATION
BA (Accounting) Florida Atlantic University
Masters (Accounting) Florida International University
OTHER EXPERIENCE
Attended numerous courses and seminars dealing with
accounting and audit problems, reporting and
disclosure issues (these include accounting and
reporting for nonprofit organizations, governmental
entities and the Federal and Florida Single Audit Acts).
Participated in various seminars and in‐house training
programs concerning the requirements of GASB 34,
Basic Financial Statements and Management’s
Discussion and Analysis for State and Local
Governments (the Financial Reporting Model).
30
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
KAREN MALCOLM
Continued
ENGAGEMENT EXPERIENCE
Keefe McCullough Audit Engagements:
GOVERNMENTS
* City of Lake Worth, Florida
* City of Lauderdale Lakes, Florida
* City of South Miami, Florida
* North Bay Village, Florida
SPECIAL TAXING DISTRICTS
* Coral Springs Improvement District
* North Springs Improvement District
NOT‐FOR‐PROFITS
* Archways, Inc.
* Better Way of Miami, Inc.
* Henderson Behavioral Health Center, Inc.
* Henderson Center Residential Services, Inc.
* The Jerome Golden Center for Behavioral Health,
Inc.
* Jewish Association for Residential Care, Inc.
* Junior Achievement of South Florida, Inc.
* Riverside Christian Ministries, Inc.
* Wayside House, Inc.
* Women in Distress of Broward County, Inc.
SPECIAL AUDITS
* City of Lake Worth ‐ Interlocal Wastewater Cost
Sharing Agreement
* City of South Miami ‐ Parking Garage
CORPORATE AND FOR‐PROFIT
* Capital Funding Solutions, Inc.
* Wexford Atlanta, LP
* X‐Point Technologies, Inc.
EMPLOYEE BENEFIT PLANS
* Henderson Mental Health Center, Inc. Revenue
Sharing Plan
* US Transport Corporation 401(k) Profit Sharing
REVIEW ENGAGEMENTS
* Hayes Locums, LLC
31
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308
ATTACHMENTS
Section V
www.KMCcpa.com 954.771.0896 support@KMCcpa.com
6550 N. Federal Highway
4th Floor
Fort Lauderdale, FL 33308