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Res No 099-19-15371RESOLUTION NO: �9 9 —1 9 —1 5 3 71 A Resolution authorizing the City Manager to negotiate and enter into a multi -year contract for two -years, including a one-year option to renew for a total of three -years with Caballero, Fierman, Llerena, Garcia LLP as an external financial auditor. WHEREAS, Article 4, Section 4 E. of the City Charter requires that the City hire a Certified Public Accountant for no more than three (3) consecutive years for the purpose of making an independent examination and report in accordance with generally accepted auditing standards and review of accounts and other financial transaction by the City and submitting such report, together with recommendations for improving fiscal control, to the Commission and the City Manager for each fiscal year; and WHEREAS, the City solicited bids for financial audit service and received proposals from five financial consultant firms with licenses to operate within the State of Florida; and WHEREAS, the proposals were reviewed by a Selection Committee comprised of Audit Committee members who have recommended that the City hire the firm of Caballero, Herman, Llerena, Garcia LLP; and WHEREAS, the Finance Department is in support of the recommendation; and; WHEREAS, the funds to support this engagement will be approved in the annual fiscal year budgets. NOW THEREFORE BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA; Section 1. The City Manager is hereby authorized to negotiate and enter into a multi- year contract with Caballero, Fierman, Llerena, Garcia LLP as an independent external financial auditor and execute a two-year audit contract, with the option to renew for one year, if so desired by the City Manager. Section 2. Severability. If any section, clause, sentence, or phrase of this resolution is for any reason held invalid or unconstitutional by a court of competent jurisdiction, this holding shall not affect the validity of the remaining portions of this resolution. Section 3. Effective Date: This resolution shall take effect immediately upon enactment. PASSED AND ADOPTED this 6`h day of August• 2019. ATTEST: CITY CLER C Page 1 of 2 r , ifiI ���.. Resolution No.99-19-15371 COMMISSION VOTE: 5-0 READ AND APPR FTD AS TO FORM, LANGUAGE GALIdI'AND ION Mayor Stoddard: Yea E EOF Vice Mayor Harris: Yea Commissioner Welsh: Yea Commissioner Liebman: Yea ITYA O EY Commissioner Gil: Yea Page 2 of 2 Agenda {tern No:6. City Commission Agenda item Report Meeting Date: August 6, 2019 Submitted by: Steven Kulick Submitting Department: Finance Department Item Type: Resolution Agenda Section: Subject: A Resolution authorizing the City Manager to negotiate and enter into a multi -year contract for two -years, including a one-year option to renew for a total of three -years with Caballero, Fierman, Llerena, Garcia LLP as an external financial auditor. 3/5 (City Manager -Finance Dept.) Suggested Action: Attachments: CM —Me moAward Recommendation 7.15.19.docx Resolution authorizing contract forExternal Audit_7.15.19.docx CABALLERO CFLG Proposal - CityofSouth Miami FINAL.pdf PRELIMINARY SELECTION COMMITEE SCORE SHEETS External Audit Services 6.26.19.pdf FINAL SELECTION COMMITTEE SCORE SHEETS External Audit Services 7.12.19.pdf FINAL RFP EXTERNAL AUDIT SERVICES 5.17.19CArev(2).wbk.pdf SUN BIZ Caballero Fierman LLerna Garcia 7.15.19.pdf DBR REVIEW ADVERTISMENT- External Audit Services.pdf DEMAND STAR RFP FN2019-07 6.11.19.pdf MDBR Ad. pdf MH Ad. pdf SouthfMiami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER -OFFICE MEMORANDUM TO: The Honorable Mayor & Members of the City Commission FROM: Steven Alexander, City Manager DATE: August 6, 2019 SUBJECT: A Resolution authorizing the City Manager to negotiate and enter into a two-year contract, including a one-year option to renew, with Caballero, Fierman, Llerena, Garcia LLP, as an external financial auditor. BACKGROUND: The City issued a Request for Proposals for "External Audit Services" including, but not limited to, auditing the City's financial statements for the maximum three-year term as provided in the City Charter. Five (5) proposals were received; I. Caballero & Fierman, Llerena, Garcia, LLP 2. Cherry Bekaert, LLP 3. GLSC & Company 4. Marcum, LLP 5. MSL (Moore Stephens Lovelace) A selection committee, comprised of Audit Committee members, Matt Childers and Chairperson Bradley Cassel, Pension Board Chairman, reviewed each proposal on June 26, 2019 and identified a "short list" of respondents for oral interviews, in accordance with the Evaluation and Selection procedures addressed in RFP. Respondents selected for oral interviews were; Caballero, Fierman, Llerena, Garcia LLP and Moore Stephens, Lovelace, P.A. (MSL). Interviews were held July 12, 2019. The Audit Committee recommends the hiring of Caballero, Fierman, Llerena, Garcia LLP as its next audit firm. The committee scored and ranked the "short list" respondents after completion of the interviews and is recommending the highest ranked respondent, Caballero. The combined Final Rankings are below. Evaluator CABALLERO MSL Brad Cassel 100 96 Matt Childress 100 95 TOTAL 200 1 Y 1 2 SouthfMiami THE CITY OF PLEASANT LIVING RESTRICTIONS: CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER -OFFICE MEMORANDUM While all both respondents are capable of delivering the desired services, Caballero's has more engagements with municipalities in Miami -Dade County and have prior experience by virtue of their Town of Cutler Bay engagement by performing information systems financial audits with the City's IT provider, Miami -Dade County. The engagement personnel Caballero will bring to the City have extensive experience with local municipalities and the firm's headquarters is based in the City of Coral Gables; approximately three -miles from City Hall. In addition, the CPA Manager assigned to the City has prior experience with the City's finances so the learning curve, especially during an audit firm's first year, should be accelerated. With respect to cost, of the short list respondents, Caballero is the lowest cost over the three-year term: 1. Caballero: $198,000 2. MSL• $214,000 Below is a summary of all respondents' fees for the three-year term: Audit Item GRAND TOTALS 3-YEAR TOTAL Consultant FY 2019 FY 2020 FY 2021 Base, Pension, 185, CRA GLSC $559000 $589500 $62,500 $176,000 CABALLERO $669000 $669000 $669000 $1989000 MSL $699500 $719S00 $739500 $2149500 MARCUM LLC $760430 $780609 $809849 $235,888 CHERRY BEKAERT $83,000 $8S,000 $87,500 $255,500 There are no reporting funding restrictions on the use of the funds, other than amounts will be approved in the annual fiscal year budgets. ATTACHMENTS: Resolution Proposal, Caballero, Fierman, Llerena, Garcia LLP Selection Committee Score Sheets; Short List and Final Proposal Summary RFP, External Audit Services Sun Biz Registration Daily Business Review Advertisement Demand Star Results 3 EXHIBIT 8 Professional Services Contract EXTERNAL AUDIT SERVICES RFP #FN2019-07 THIS CONTRACT, entered into this §_ day of Aurgus 2019by the CITY OF SOUTH MIAMI through its Manager, both of whom shall be hereinafter referred to as the "CITY" where applicable; located at 6130 Sunset Drive, South Miami, FL. , E-mail: salexander _southmiamifl.gov and Caballero. Fierman Llerena & Garcia with an office and principal place of business located at, and E-mail address of afierman(ftflgcpa.com and Facsimile transmission number of 305/662-4266 (hereinafter called the "CONTRACTOR". WITNESSETH: WHEREAS, the CITY needs EXTERNAL AUDIT SERVICES; and WHEREAS, the CITY desires to retain a CONTRACTOR, to provide the required goods and/or services based on CONTRACTOR's representations which reflect that CONTRACTOR is qualified and capable of providing said goods and/or services in a professional and timely manner and in accordance with the CITY's goals and requirements; and WHEREAS, CONTRACTOR has agreed to provide the required goods and/or services in accordance with the terms and conditions set forth herein. NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained, the parties agree as follows: 1) Engagement of Contractor. Based on the representations of CONTRACTOR as set out in the following "checked" documents the CITY hereby retains CONTRACTOR to provide.the goods and/or services set forth in Scope of Services. as modified by the Contract Documents, or as is otherwise set forth in the Contract Documents defined below and in paragraph 2 (all of which is hereinafter referred to as the Work"). (Check the box immediately preceding the document described below to indicate that such document is part of this Contract) [ ] Contractor/Respondent's Bid Form. Attached as Exhibit 4 from the RFP [ ] Contractor/Respondent's Cost and Technical Proposal. Attached as Exhibit 5 from the RFP. 2) Contract Documents: The Contract Documents shall include this Contract and the forgoing and following "checked documents", as well as any attachments or exhibits that are made a part of any of the "checked documents". (Check the box immediately preceding the document described below to indicate that such document is part of this Contract) [4] Scope of Services. Attached as Exhibit 1, Attachment A from the RFP [41 CITY's Insurance & Indemnification Requirements. Attached as Exhibit 3 from the RFP [43 Solicitation documents ("hereinafter referred to as "Bid Documents" including any request for proposal) This Contract and the Solicitation, Scope of Services, and insurance requirements shall take precedent over the response to the CITY's Bid Documents, including the Contractor's Bid Form and Contractors/Respondent's Cost and Technical Proposal. All the forgoing "checked documents" in paragraph I and 2 above are attached hereto and made a part hereof by reference. 3) Date of Commencement: CONTRACTOR shall commence the performance of the Work under this Contract on a date to be specified in a Notice to Proceed, or Purchase Order, (hereinafter referred to as the "Work Commencement Date"). In any event, the term shall not exceed five years. Time is of the essence. 4) Primary Contacts: The Primary Contact Person in charge of administering this Contract on behalf of the CITY is the City Manager ("Manager"), assistant Manager, or the Managers designee, who shall be designated in a writing signed by the Manager. The Primary Contact Person for CONTRACTOR and his/her contact information is as follows: Name: Andrew S. Fierman. CPA e-mail: afierman6_cflgcoa�comFax: 305/662-4266 Street Address: 4649 Ponce De Leon Blvd. Ste 404 33146. 5) Scope of Services: The goods and/or services to be provided are as set forth in the "checked documents". 6) Compensation: The CONTRACTOR's compensation for CONTRACTOR's performance under the terms and provisions of this Contract (hereinafter referred to as the Contract Price) shall be as set forth in CONTRACTOR's response to the CITY's written solicitation. 7) Hours of Work: In the event that this Contract requires the performance of services, it is presumed that the cost of performing the Work after regular working hours, and on Sunday and legal holidays, is included in the Contract Price. However, nothing contained herein shall authorize work on days and during hours that are otherwise prohibited by ordinance unless specifically authorized or instructed in writing by the City Manager, the Manager's assistant or designee. 8) Time Provisions: The term of this Contract shall commence on the Work Commencement Date and shall continue for Two (2) Years with a One (1) Y� ear Option to Renew, at the discretion of the City Manager. for a term of Three (3) Consecutive Years, unless earlier terminated according to the Contract Documents. 9) Termination: This Contract may be terminated without cause by the CITY. This provision supersedes and takes precedence over any contrary provisions for termination contained in the Contract Documents. 10)Applicable Law and Venue: Florida law shall apply to the interpretation and enforcement of this Contract. Venue for all proceedings shall be in Miami -Dade County, Florida. II)Duties and Responsibilities: CONTRACTOR shall comply with all applicable laws, ordinances, codes, rules, regulations, and health and safety standards of any governmental body having jurisdiction over any matter related to this Contract or the goods and/or services to be performed hereunder and shall commit no trespass on any private property in performing any of the work embraced by this Contract. Each and every provision and/or clause required by law to be inserted in this Contract shall be deemed to be inserted herein and this Contract shall be read and enforced as though such provisions and/or clauses were included herein. 12) Change Orders: No additional Work or extras shall be done unless the same is duly authorized in writing and in advance of the work by appropriate action by the City Manager and in accordance with the Contract Documents. 13) Licenses and Certifications: CONTRACTOR shall secure all necessary business and professional licenses at its sole expense prior to executing this Contract or commencing the Work. 14) Insurance, Indemnification & Bonding: CONTRACTOR shall comply with the insurance, indemnification and bonding requirements set forth in the Contract Documents. 15) Liquidated Damages: In the event that CONTRACTOR shall fail to complete the Work within the time limit set forth in the Contract Documents, or the extended time limit agreed upon, in accordance with the procedure as more particularly set forth in the Contract Documents, liquidated damages shall be paid at the rate of $ N/A per daX until the Work is completed. 1 b) jury Trial Waiver: The parties waive their right to jury trial. 17) Entire Agreement, Modification, and Non -waiver. The Contract Documents constitute the entire agreement of the parties and supersedes any prior agreements, written or oral. The Contract Documents may not be modified or amended except in writing, signed by both parties hereto and if this Contract is required to be approved by the City Commission, all amendments- thereto must be approved in the same manner and with the same formality as this Contract The Contract Documents, in general, and this paragraph including this paragraph may not be modified or amended by any acts or omissions of the parties. No failure to exercise and no delay in exercising any right, power or privilege shall operate as a waiver. No waiver of the Contract Documents, in whole or part, including the provisions of this paragraph, may be implied by any act or omission. 18) Public Records: CONTRACTOR and all of its subcontractors are required to comply with the public records law (s.l 19.0701) while providing goods and/or services on behalf of the CITY and the CONTRACTOR, under such conditions, shall incorporate this paragraph in all of its subcontracts for this Project and shall: (a) Keep and maintain public records required by the public agency to perform the service; (b) Upon request from the public agency's custodian of public records, provide the public agency with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in this chapter or as otherwise provided by law; (c) Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the Contract term and following completion of the Contract if CONTRACTOR does not transfer the records to the public agency; and (d) Upon completion of the Contract, transfer, at no cost, to the public agency all public records in possession of CONTRACTOR or keep and maintain public records required by the public agency to perform the service. If CONTRACTOR transfers all public records to the public agency upon completion of the Contract, TRANSPORTATION SERVICES CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If CONTRACTOR keeps and maintains public records upon completion of the Contract, CONTRACTOR shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the public agency, upon request from the public agency's custodian of public records, in a format that is compatible with the information technology systems of the public agency. IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE TRANSPORTATION SERVICES CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT 305-663- 6340; E-mail: npayne@southmiamifl.gov; 6130 Sunset Drive, South Miami, FL .33143. 19) Background Screening. All personnel and volunteers that will provide any service with vulnerable persons, as defined in Section 435.02, Fla. Stat., involving the City or its Agency in such related activity or who may have access to secure or sensitive areas of the City, must be in compliance with Level II Background Screening and fingerprinting requirements as per, Florida Statute Ch. 435 prior to the scheduled start of any employee or volunteer. CONTRACTOR shall prevent any and all of its personnel, including volunteers, from engaging in any such related activities without having passed a background screening to the satisfaction of the City. A violation of this requirement shall constitute a substantial breach of this Contract. 20) Drug Free Workplace. CONTRACTOR shall comply with the Drug Free Workplace policy set forth in the City of South Miami's Personnel Manual which is made a part of this Contract by reference. 21)Transfer and Assignment. None of the work or services under this Contract shall be subcontracted or assigned without prior written consent from the CITY which may be denied without cause. 22) Non -Appropriation of Funds -fin the event that no funds or insufficient funds are appropriated and budgeted or are otherwise unavailable in any fiscal period for payments due under this contract, then the City, upon written notice to CONTRACTOR or its assignee of such occurrence, shall have the unqualified right to terminate the contract without any penalty or expense. No guarantee, warranty or representation is made that any particular project(s) will be awarded to any CONTRACTOR. 23) Most Favored Public Entity. CONTRACTOR represents that the prices charged to City in the proposal do not exceed existing prices to other customers for the same or substantially similar items or services for comparable quantities under similar terms, conditions, wages, benefits, insurance coverage and any other material cost factors. If CONTRACTOR's prices decline, or should respondent, at any time during the term of a contract entered into with City, provide the same goods or services with the same comparable quantities under similar terms, conditions, wages, benefits, insurance coverage and any other material cost factors, CONTRACTOR shall immediately extend the same prices to City. 24) Notices. All notices given or required under this Contract shall be deemed sufficient if sent by a method that provides written evidence of delivery, including e-mail and facsimile transmission and delivered to CONTRACTOR or his designated contact person. Return of mail, sent to the address contained herein for the parties or their contact persons, as not deliverable or for failure to claim the mail shall be deemed received on the date that the mail is returned to sender. 25) Indemnification. In the event that any of the contract documents provide for indemnification, nothing contained therein shall imply that the City has waived its sovereign immunity as provided by Florida Statute, Section 786.28 and anything to the contrary contained therein shall be null and void and of no force or effect. IN WITNESS WHEREOF, the parties, have executed this Contract, on or before the date first above written, with full knowledge of its content and significance and intending to be legally bound by the terms hereof. i Witnessed: By: ATTESTED: D By: Q 9 Nkenb Payne City Clerk CONTRACTOR: By: (� I 40(ArPv) e\pfnn,Crn [name of signatory] Read and Approved as to Form, Language, Legality and Exe_r_tion Thereof - By: City Attorney CI OF SOUTH MIA By: teven Alexander City Manager EXHIBIT No. I SCOPE OF SERVICES Attachment A EXTERNAL AUDIT SERVICES RFP #FN2019-07 I. BACKGROUND The City of South Miami is requesting proposals from qualified firms of certified public accountants to audit its financial statements for an initial two (2) year period beginning with the fiscal year ending September 30, 2019, with the option of auditing its financial statements for an additional one-year period of one (1) fiscal year, for a total term including the option of three years. These audits are to be performed in accordance with generally accepted auditing standards and the standards for financial audits set forth in the U.S. General Accounting Office's (GAO) Government Auditing Standards the provisions of the Federal Single Audit Act Amendments of 1996, U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State and Local Governments and the provisions of the Florida Single Audit Act. II. TERM OF ENGAGEMENT An initial two (2) year period Engagement Letter, (contract), with the option to extend for one (1) additional year is contemplated, for a total of three (3) consecutive years, subject to the annual review and recommendation of the Finance Director, the satisfactory negotiation of terms (including a price acceptable to both the City of South Miami and the selected firm), the concurrence of the City Manager, Mayor and the City Commission and the annual availability of an appropriation. III. SCOPE OF WORK TO BE PERFORMED The City of South Miami desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with accounting principles generally accepted in the United States of America and the financial reporting requirement of Governmental Accounting Standards Board Statement No. 34, "Basic Financial Statements — and Management's Discussion and Analysis for State and Local Governments." The auditor shall also be responsible for performing certain limited procedures involving required Management Discussion and Analysis and the supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The auditor is required to audit the schedule of federal, state and local financial assistance. The auditor may be requested to perform other auditing services at the discretion of the City. Any such additional work agreed to between the City of South Miami and the firm shall be performed only if a written agreement has been made subject.to City Manager and Mayor and City Commission approval if the work exceeds $5.000. 34 of 61 IV. AUDITING STANDARDS TO BE FOLLOWED To meet the requirements of this request for proposals, the audit shall be performed in accordance with: 1. Generally accepted auditing standards and Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA); 2. Government Auditing Standards, as issued by the Comptroller General of the United States; 3. Circular No. A-133, Audits of State and Local Governments, Office of Management and Budget as well as the following additional requirements; 4. The provisions of the Federal Single Audit Act (as amended); 5. The provisions of the Florida Single Audit Act (as amended); 6. Rules of the auditor General for the State of Florida relating to Section 11.45 of the Florida Statutes; and 7. Other applicable federal, state and local laws or regulations. 8. The auditor should also be familiar with and prepared to advise City staff on how best to implement both current and proposed GASB statements. In addition, the auditor is also expected to provide informal advice and consultation throughout the year on matters relating to accounting and financial reporting. This would not necessarily include any task that entails significant research or a formal report. V. REPORTS TO BE ISSUED Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue the following: I. A report on the fair presentation of the basic financial statements as a whole, in conformity with accounting principles generally accepted in the U.S. 2. A report on the internal control structure based on the auditor's understanding of the control structure and assessment of control risk. 3. A report on compliance with' laws and regulations. 4. A "management letter" required by Section 1 1.45, Florida Statutes. 5. Reports required by the Single Audit Act of 1996 and OMB Circular A-133 to include: a. An opinion on the financial statements and on the supplementary schedule of expenditures of federal and state awards. b. A report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. 35 of 61 c. A report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133. d. A schedule of findings and questioned costs. e. Non -reportable conditions discovered by the auditors shall be reported in the Management Letter required by Florida Statutes 1 1.45, which shall be referred to in the separate report on internal control structure and compliance. f. A report on compliance with requirements applicable to State grants and aids appropriations. g. For any irregularities and illegal acts the auditor shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the Finance Director, CRA Director, Pension Board Members, City Manager, Mayor and City Commission as appropriate. Use of the audited financial statements, opinions or any of the above -named reports will not result in additional compensation unless their use requires additional certification or services on the part of the firm. The auditor shall submit a signed audit report on the fair presentation of the financial statements in conformity with accounting principles generally accepted in the United States of America no later than March I Oth for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulations. VI. SPECIAL CONSIDERATIONS I . Review of the financial report of the City filed with the Department of Banking and Finance, State of Florida, pursuant to Section 218.32, Florida Statutes, to verify that it is in agreement with the financial statements for the year ended September 30. 2 The auditor will assist the City in complying with changes in reporting requirements to remain in conformity with accounting principles generally accepted in the United States of America. 3. The City of South Miami will be responsible for completing the MD&A, statistical section and transmittal sections in Microsoft Word and Excel of the Comprehensive Annual Financial Report (CAFR) while the auditor will be responsible for completing all of the schedules, statements and footnotes in the CAFR with Microsoft Excel. The City of South Miami will be responsible for supplying the auditor with the appropriate numbers from the City's work papers. When all sections are completed, the City of South Miami will email the auditor the City's responsible sections. Upon receipt of all of the appropriate information, the auditor will be responsible for finalizing the CAFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). 36 of 61 4. The Auditor's response should include a brief explanation of the impact of any and all newly established GASB Statements and their affect on the preparation of the CAFR, including any audit implications. S. Based on City Charter, the City is required to be audited by a qualified Certified Public Accountant. If your firm does not meet this specification, this will preclude you from responding to this Request for Proposal. 6. The awarded firm may be asked to attend several City Commission meetings and committee(s) appointed by the City Commission to discuss audit findings and/or to answer City Commission questions. 7. Performance Standards a. All responses to any of the City's questions or inquiries should occur in writing within three (3) business days of notification to auditor. For example, the City may have a technical question about a transaction that should be answered within the time allotted. b. The deadlines in Section IV (Time Requirements); B (Schedule for Conducting Audits) and C (Date Final Report is Due and Date Special Reports are due) shall be met. 8. In addition to the performance measures above, the auditor will also be evaluated by City staff and committee(s) appointed by the City Commission on a regular basis regarding the quality of service and the timeliness of data exchange. 9. All Firms who submit a proposal must be certified public accounting firms duly licensed under Florida Statutes Chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. VII. INDEPENDENT EXTERNAL AUDITORS FEES The City's fee schedule for the external auditors for the past three (3) fiscal years is referenced under Exhibit 1, `Scope of Services," Attachment B. V111. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS All working papers and reports must be retained in accordance with requirements and procedures set forth by the General Records Schedule for Local Government Agencies as promulgated by the Division of Archives, History and Records Management (a division of the Florida Department of State) at the auditor's expense, unless the firm is notified in writing by the City of South Miami of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees: • City of South Miami, • U.S. General Accounting Office (GAO), 37 of 61 • Parties designated by the federal or state governments or by the City of South Miami as part of an audit quality review process. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. IX. PENSION PLANS It is the intention of this audit to include the audit of the General & Police Pension Plan; requiring that a separate report and presentation be provided to the City of South Miami Pension Board. Furthermore, it is the intention of this audit to include the audit of the Police 185 Share Plan requiring a separate report and presentation be provided to the City's Police 185 Share Plan Board members. Both pension audits are to include: Confirmation of: ■ Ordinances and resolutions pertaining to general employees and police pensions ■ Compliance with federal tax laws pertaining to being qualified ■ City policy and procedures pertaining to previous ordinances and resolutions ■ Investment policies and procedures ■ Employee participation — full time and part time. ■ Contributions (source and responsibility i.e. CRA) ■ Employees who left as to proper computation of refund administrator procedures for invoices and expenses. ■ Adherence to investment guidelines. Local and state Review: ■ Computations for retirees; benefit payments ■ Computations for vested employees not yet receiving pension ■ Computations for employees who have left and have not withdrawn pension contributions. ■ Compliance with Florida Statutes, FS — 121 and FS - 185 ■ Audit financial statements 38 of 61 X. SOUTH MIAMI COMMUNITY REDEVELOPMENT AGENCY (CMA It is the intention of this audit to include the audit of the South Miami Community Redevelopment Agency (CRA); requiring that a Separate Report and Presentation be provided to the Community Redevelopment Agency Board. XI. DESCRIPTION OF THE GOVERNMENT SELF-INSURANCE The City has no self-insurance. General liability, workers' compensation is through Florida League of Cities and General Liability, Property, & Auto Insurance is through Public Government Insurance Trust. NAME AND TELEPHONE NUMBER OF CONTACT PERSONS After selection, the auditor's principal contact with the City of South Miami will be Alfredo Riverol, Finance Director (305) 663-6343 who will coordinate the assistance to be provided by the City of South Miami to the auditor. BACKGROUND INFORMATION The City of South Miami serves an area of 2-1/2 square miles with a population of approximately 13,300 residents. The City provides services to its citizens in many areas such as: I. Public safety 2. Streets and Public Improvements 3. Parks and Recreation 4. Planning and Zoning 5. Code Enforcement 6. Solid Waste Collection 7. General Administrative Services The City of South Miami's fiscal year begins on October I st and ends on September 30`h. The City of South Miami has a total payroll of approximately $7.5 million covering approximately one hundred and seventy five (175) employees. The total budget for fiscal year 2018/2019 is $19,217,336. More detailed information on the government and its finances can be found in the City's Annual Budget document, Comprehensive Annual Financial Report, and Code of Ordinances available through the City Clerk's Office and the Finance Department, located at City of South Miami City Hall, 6130 Sunset Drive. Information can also be found on the City's website at www.southmiamifl.gov. 39 of 61 XII. FUND STRUCTURE The City of South Miami uses the following fund types and account groups in its financial reporting: Fund Txpe General Fund Special Revenue Funds Fiduciary Funds Debt Service Fund Capital Projects Funds General Fixed Assets XVI11. BUDGETARY BASIS OF ACCOUNTING Annual budgets are adopted on a basis consistent with GASB 34 accounting principles generally accepted in the United States. The budgets of general government type funds are prepared on a modified accrual basis of accounting. XIX. FEDERAL, STATE, AND LOCAL FINANCIAL ASSISTANCE During the fiscal year to be audited, the City of South Miami will receive financial assistance including but not limited to the following federal or state agencies: I. Miami -Dade County Funds 2. U.S. Department of Justice 3. U.S. Department of Housing and Urban Development 4. U.S. Department of Treasury S. Federal Emergency Management Agency 6. Florida Recreation Development and Assistance Program 7. U.S. Department of Labor 8. U.S. Department of Homeland Security XX. FEDERAL EQUITABLE SHARING The City's Police Department participates in the U.S. Department of Justice and U.S. Treasury's Federal Equitable Sharing Program. XXI. PENSION PLANS The City of South Miami participates in the following pension plans: 40 of 61 SINGLE -EMPLOYER DEFINED DEFINED PLAN BENEFIT CONTRIBUTION OTHER General Employee Pension Plan (Tier I & II) X X Administration Management Service Class (AMSC) X X Police Employee Pension Plan X State of Florida 185 plan X OPTIONAL PLANS OFFERED: Deferred Compensation Plans Note: The selected vendor may be requested by the Pension Board to complete their audit. Should that request occur, the fee will be determined by the Pension Board. XXII. SOUTH MIAMI COMMUNITY REDEVELOPMENT AGENCY (CRW r The South Miami Community Redevelopment Agency (SMCRA) was established on September 9, 1999 by both the City of South Miami and Miami -Dade County Commission. The mission of the Agency is to improve the quality of life for all SMCRA residents and in turn, the quality of life for all residents of the City of South Miami. The total Tax Increment Financing (TIF) revenue projection is approximately $1,100,000. This total funding amount is based on projected TIF revenues from the City of South Miami of approximately $550,000 and from Miami -Dade County in the approximate amount of $600,000. TIF revenues in addition to surplus reserves realized from prior year cash carry- overs, projected rental revenues received from SMCRA owned rental properties and interest earnings, constitute an approximate projected revenue budget estimate of $1,500,000. XXI11. AVAILABILITY OF PRIOR AUDIT REPORTS Interested Bidders who wish to review prior years' audit reports and management letters will find the pertinent information on the City's website at http://www.southmiamifl.gov/142/Bu dizet- Reports or contact Nkenga Payne, CMC, City Clerk, at 6130 Sunset Drive, South Miami, Florida 33143 or call (305) 663-6340. Hard copies can be obtained at a fee of $25. The City of South Miami will use its best efforts to make prior audit reports available to Bidders to aid their response to this request for proposals. XXIV. PRICE PROPOSAL 1. Submit your signed, firm, fixed fee performance -based cost proposal for providing 41 of 61 all services, materials, etc., required for completion of services in accordance with your technical proposal; refer to Exhibit S, "Respondents Cost and Technical Proposal." Include the cost of each audit for each of the next three (31 fiscal Years: 2019 — 2021. Prices for an individual Single Audit shall be submitted and included with Exhibit S. 2. Rates for Additional Professional Services, if it should become necessary for the City of South Miami to request the auditor to render any additional services to either supplement the services requested in this Request for Proposal or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only upon a written agreement between the City of South Miami and the firm. 3. Manner of Payment, payments will be based on a schedule of payments to be developed upon awarding of the contract. The City reserves the right to inspect records supporting the auditor's billings. XXV. AWARD OF CONTRACT It is expected that, after review of the Selection Committee recommendation(s), the Committee will recommend at least three (3) firms for approval by the City Commission. After a successful negotiation of a contract with a firm in accordance with, at a minimum, the specification set forth in this document, the selected Firm, shall enter into a contract with the City which will then be submitted to the Mayor and City Commission for final approval. XXVI. SCHEDULE FOR CONDUCTING AUDITS During the period of the External Audit Services contract, the auditor shall complete each of the following no later than the dates indicated below for each audit: I. Detailed Audit Plan The auditor shall provide the City of South Miami both a detailed audit plan and a list of all schedules to be prepared by the City of South Miami by July 31 ". 2. Interim Work The auditor shall complete interim work by September 15`h. 3. Fieldwork The auditor shall complete all fieldwork around or near December 3 I s`. 4. Draft Reports The auditor shall have drafts of the audit report and recommendations to management available for review by February 17" 5. Final Report 42 of 61 The auditor will be responsible for printing the number of copies needed by the City of South Miami of the Comprehensive Annual Financial Report by March 10. The City of South Miami will be responsible for supplying the cover for the report. In addition, the final version of the Comprehensive Annual Financial Report must also be emailed to the City of South Miami in a PDF format, an Excel format and a Word format. The auditor will be responsible for presenting the CAFR to the Mayor and City Commission in writing prior to a City Commission meeting. The auditor will further present the audit to the City Commission in a regularly scheduled meeting as soon after the written document as practical. XXVIL DATE FINAL REPORT IS DUE It is anticipated that the auditor will deliver the opinion letter, management letter, and all requested reports by March 10"' of each year. END OF SECTION 43 of 61 EXHIBIT 3 Insurance & Indemnification Requirements EXTERNAL AUDIT SERVICES RFP #FN2019-07 Insurance A. Without limiting its liability, the contractor, consultant or consulting firm (hereinafter referred to as "FIRM" with regard to Insurance and Indemnification requirements) shall be required to procure and maintain at its own expense during the life of the Contract, insurance of the types and in the minimum amounts stated below as will protect the FIRM, from claims which may arise out of or result from the contract or the performance of the contract with the City of South Miami, whether such claim is against the FIRM or any subcontractor, or by anyone directly or indirectly employed by any of them or by anyone for whose acts any of them may be liable. B. No insurance required by the CITY shall be issued or written by a surplus lines carrier unless authorized In writing by the CITY and such authorization shall be at the CITY's sole and absolute discretion. The FIRM shall purchase insurance from and shall maintain the insurance with a company or companies lawfully authorized to sell insurance in the State of Florida, on forms approved by the State of Florida, as will protect the FIRM, at a minimum, from all claims as set forth below which may arise out of or result from the FIRM's operations under the Contract and for which the FIRM may be legally liable, whether such operations be by the FIRM or by a Subcontractor or by anyone directly or indirectly employed by any of them, or by anyone for whose acts any of them may be liable: (a) claims under workers' compensation, disability benefit and other similar employee benefit acts which are applicable to the Work to be performed; (b) claims for damages because of bodily injury, occupational sickness or disease, or death of the FIRM's employees; (c) claims for damages because of bodily injury, sickness or disease, or death of any person other than the FIRM's employees; (d) claims for damages insured by usual personal injury liability coverage; (e) claims for damages, other than to the Work itself, because of injury to or destruction of tangible property, including loss of use resulting there from; (f) claims for damages because of bodily injury, death of a person or property damage arising out of ownership, maintenance or use of a motor vehicle: (g) claims for bodily injury or property damage arising out of completed operations; and (h) claims involving contractual liability Insurance applicable to the FIRM's obligations under the Contract. Firm's Insurance Generally. The FIRM shall provide and maintain in force and effect until all the Work to be performed under this Contract has been completed and accepted by CITY (or for such duration as is otherwise specified hereinafter), the insurance coverage written on Florida approved forms and as set forth below: Workers' Compensation Insurance at the statutory amount as to all employees in compliance with the "Workers' Compensation Law" of the State of Florida including Chapter 440, Florida Statutes, as presently written or hereafter amended, and all applicable federal laws. In addition, the policy (ies) must include: Employers' Liability at the statutory coverage amount. The FIRM shall further insure that all of its Subcontractors maintain appropriate levels of Worker's Compensation Insurance. Commercial Comprehensive General Liability insurance with broad form endorsement, as well as automobile liability, completed operations and products liability, contractual liability, severability of interest with cross liability provision, and personal injury and property damage liability with limits of $1,000,000 combined single limit per occurrence and $2,000,000 aggregate, including: • Personal Injury: $1,000,000; • Medical Insurance: $5,000 per person; • Property Damage: $500,000 each occurrence; Umbrella Commercial Comprehensive General Liability insurance shall be written on a Florida approved form with the same coverage as the primary insurance policy but in the amount of $1,000,000 per claim and $2,000,000 Annual Aggregate. Coverage must be afforded on a form no more restrictive than the latest edition of the Comprehensive General Liability policy, without restrictive endorsements, as filed by the Insurance Services Office, and must include: (a) Premises and Operation (b) Independent Contractors (c) Products and/or Completed Operations Hazard (d) Explosion, Collapse and Underground Hazard Coverage (e) Broad Form Property Damage (f) Broad Form Contractual Coverage applicable to this specific Contract, including any hold harmless and/or indemnification agreement. 49 of 61 (g) Personal Injury Coverage with Employee and Contractual Exclusions removed, with minimum limits of coverage equal to those required for Bodily Injury Liability and Property Damage Liability. Business Automobile Liability with minimum limits of One Million Dollars ($1,000,000.00) plus an additional One Million Dollar ($1,000,000.00) umbrella per occurrence combined single limit for Bodily Injury Liability and Property Damage Liability. Umbrella coverage must be afforded on a form no more restrictive than the latest edition of the Business Automobile Liability policy, without restrictive endorsements, as filed by with the state of Florida, and must include: (a) Owned Vehicles. (b) Hired and Non -Owned Vehicles (c) Employers' Non -Ownership Subcontracts: The FIRM agrees that if any part of the Work under the Contract is sublet, the subcontract shall contain the same insurance provision as set forth in these insurance and indemnification requirements, other than the Fire and Extended Coverage Insurance and substituting the word Subcontractor for the word FIRM where applicable. Fire and Extended Coverage Insurance (Builders' Risk), IF APPLICABLE: A. In the event that this contract involves the construction of a structure, the CONTRACTOR shall maintain, with an Insurance Company or Insurance Companies acceptable to the CITY, "Broad" form/All Risk Insurance on buildings and structures, including Vandalism & Malicious Mischief coverage, while in the course of construction, including foundations, additions, attachments and all permanent fixtures belonging to and constituting a part of said buildings or structures. The policy or policies shall also cover machinery, if the cost of machinery is included in the Contract, or if the machinery is located in a building that is being renovated by reason of this contract. The amount of insurance must, at all times, be at least equal to the replacement and actual cash value of the insured property. The policy shall be in the name of the CITY and the CONTRACTOR, as their interest may appear, and shall also cover the interests of all Subcontractors performing Work. B. All of the provisions set forth in the Miscellaneous section below shall apply to this coverage unless it would be clearly not applicable. Miscellaneous: A. If any notice of cancellation of insurance or change in coverage is issued by the insurance company or should any insurance have an expiration date that will occur during the period of this contract, the FIRM shall be responsible for securing other acceptable insurance prior to such cancellation, change, or expiration so as to provide continuous coverage as specified in this section and so as to maintain coverage during the life of this Contract. B. AII deductibles must be declared by the FIRM and must be approved by the CITY. At the option of the CITY, either the FIRM shall eliminate or reduce such deductible or the FIRM shall procure a Bond, in a form satisfactory to the CITY covering the same. C. The policies shall contain waiver of subrogation against CITY where applicable, shall expressly provide that such policy or policies are primary over any other collectible insurance that CITY may have. The CITY reserves the right at any time to request a copy of the required policies for review. All policies shall contain a "severability of interest" or "cross liability" clause without obligation for premium payment of the CITY as well as contractual liability provision covering the Contractors duty to indemnify the City as provided in this Agreement. D. Before starting the Work, the FIRM shall deliver to the CITY and CONSULTANT certificates of such insurance, acceptable to the CITY, as well as the insurance binder, if one is issued, the insurance policy, including the declaration page and all applicable endorsements and provide the name, address and telephone number of the insurance agent or broker through whom the policy was obtained. The insurer shall be rated A.VII or better per A.M. Best's Key Rating Guide, latest edition and authorized to issue insurance in the State of Florida. All insurance policies must be written on forms approved by the State of Florida and they must remain in full force and effect for the duration of the contract period with the CITY. The FIRM may be required by the CITY, at its sole discretion, to provide a "certified copy" of the Policy (as defined in Article I of this document) which shall include the declaration page and all required endorsements. In addition, the FIRM shall deliver, at the time of delivery of the insurance certificate, the following endorsements: (1) a policy provision or an endorsement with substantially similar provisions as follows: "The City of South Miami is an additional insured. The insurer shall pay all sums that the City of South Miami becomes legally obligated to pay as damages because of 'bodily injury", `property damage', or "personal and advertising injury" and it will provide to the City all of the coverage that is typically provided under the standard Florida approved forms for commercial general liability coverage A and coverage B"; (2) a policy provision or an endorsement with substantially similar provisions as follows: 50 of 61 "This policy shall not be cancelled (including cancellation for non-payment of premium), terminated or materially modified without first giving the City of South Miami ten (10) days advanced written notice of the intent to materially modify the policy or to cancel or terminate the policy for any reason. The notification shall be delivered to the City by certified mail, with proof of delivery to the City." If the FIRM is providing professional services, such as would be provided by an architect, engineer, attorney, or accountant, to name a few, then in such event and in addition to the above requirements, the FIRM shall also provide Professional Liability Insurance on a Florida approved form in the amount of $1,000,000 with deductible per claim if any, not to exceed Sib of the limit of liability providing for all sums which the FIRM shall become legally obligated to pay as damages for claims arising out of the services or work performed by the FIRM its agents, representatives, Sub Contractors or assigns, or by any person employed or retained by him in connection with this Agreement. This insurance shall be maintained for four years after completion of the construction and acceptance of any Project covered by this Agreement. However, the FIRM may purchase Specific Project Professional Liability Insurance, In the amount and under the terms specified above, which is also acceptable. No insurance shall be issued by a surplus lines carrier unless authorized in writing by the city at the city's sole, absolute and unfettered discretion. Indemnification Requirement A. The Contractor accepts and voluntarily incurs all risks of any injuries, damages, or harm which might arise during the work or event that is occurring on the CITY's property due to the negligence or other fault of the Contractor or anyone acting through or on behalf of the Contractor. B. The Contractor shall indemnify, defend, save and hold CITY, its officers, affiliates, employees, successors and assigns, harmless from any and all damages, claims, liability, losses, claims, demands, suits, fines, judgments or cost and expenses, including reasonable attorney's fees, paralegal fees and investigative costs incidental there to and incurred prior to, during or following any litigation, mediation, arbitration and at all appellate levels, which may be suffered by, or accrued against, charged to or recoverable from the City of South Miami, its officers, affiliates, employees, successors and assigns, by reason of any causes of actions or claim of any kind or nature, including claims for injury to, or death of any person or persons and for the loss or damage to any property arising out of a negligent error, omission, misconduct, or any gross negligence, intentional act or harmful conduct of the Contractor, its contractor/subcontractor or any of their officers, directors, agents, representatives, employees, or assigns, or anyone acting through or on behalf of any of them, arising out of this Agreement, incident to it, or resulting from the performance or non-performance of the Contractor's obligations under this AGREEMENT. C. The Contractor shall pay all claims, losses and expenses of any kind or nature whatsoever, in connection therewith, including the expense or loss of the CITY and/or its affected officers, affiliates, employees, successors and assigns, including their attorney's fees, in the defense of any action in law or equity brought against them and arising from the negligent error, omission, or act of the Contractor, its Sub -Contractor or any of their agents, representatives, employees, or assigns, and/or arising out of, or incident to, this Agreement, or incident to or resulting from the performance or non-performance of the Contractor's obligations under this AGREEMENT. D. The Contractor agrees and recognizes that neither the CITY nor its officers, affiliates, employees, successors and assigns shall be held liable or responsible for any claims, including the costs and expenses of defending such claims which may result from or arise out of actions or omissions of the Contractor, its contractor/subcontractor or any of their agents, representatives, employees, or assigns, or anyone acting through or on behalf of the them, and arising out of or concerning the work or event that is occurring on the CITY's property. In reviewing, approving or rejecting any submissions or acts of the Contractor, CITY in no way assumes or shares responsibility or liability for the acts or omissions of the Contractor, its contractor/subcontractor or any of their agents, representatives, employees, or assigns, or anyone acting through or on behalf of them. E. The Contractor has the duty to provide a defense with an attorney or law firm approved by the City of South Miami, which approval will not be unreasonably withheld. F. However, as to design professional contracts, and pursuant to Section 725.08 (1), Florida Statutes, none of the provisions set forth herein above that are in conflict with this subparagraph shall apply and this subparagraph shall set forth the sole responsibility of the design professional concerning indemnification. Thus, the design professional's obligations as to the City and its agencies, as well as to its officers and employees, is to indemnify and hold them harmless from liabilities, damages, losses, and costs, including, but not limited to, reasonable attorneys' fees, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the design professional and other persons employed or utilized by the design professional in the performance of the contract. END OF SECTION 51 of 61 EXHIBIT 4 EXTERNAL AUDIT SERVICES RFP #FN2019-07 RESPONDENTS BID FORM THIS PROPOSAL IS SUBMITTED TO: Steven Alexander City Manager City of South Miami 6130 Sunset Drive South Miami, FL 33143 I. If this Proposal is accepted, the undersigned Respondent agrees to enter into a Contract with the City of South Miami in the form included in this Solicitation Package and to perform and furnish all work as specifled or indicated in this Solicitation, including as set forth in Exhibit I (Scope of Services, Attachment A, & B) for the Proposed Price as set forth below, within the Contract Time and in accordance with the other terms and conditions of the Solicitation Package. 2. Respondent accepts all of the terms and conditions of the Solicitation and Instructions to Respondents, including without limitation those dealing with the disposition of Proposal/Bid Bond, if required. This Proposal will remain subject to acceptance for 180 calendar days after the day of the Proposal Opening. The Respondent, by signing and submitting this proposal, agrees to all of the terms and conditions of the form of contract that is a part of the Solicitation package with appropriate changes to conform to the information contained in this Bid Form. Respondent agrees to sign and submit the Bonds, if required by this Solicitation, required insurance documents, and other documents required by the Solicitation, including the Contract if not already submitted, within ten (10) calendar days after the date of the City's Notice of Award. 3. In submitting this Proposal, Respondent represents that a. Respondent has examined copies of all the Solicitation Documents and of the following Addenda, if any (receipt of all which is hereby acknowledged.) Addendum No. 1 and 2 Dated: May 28 and June 4 2019 b. Respondent has familiarized himself with the nature and extent of the Contract Documents, and the proposed work, described in Exhibit 1 Scope of Services, Attachment A & B. c. Respondent has given the City written notice of all conflicts, errors or discrepancies that it has discovered in the Contract Documents and, if any conflicts, errors or discrepancies have been found and notice given, the Respondent represents, by submitting its proposal to the City, that the Respondent has received sufficient notice of the resolution thereof from the City, that such resolution is acceptable to Respondent and that the Respondent waives any claim regarding the conflicts, errors or discrepancies. d. This Proposal is genuine and not made in the interest of or on behalf of any undisclosed person, firm or corporation and is not submitted pursuant to any agreement or rules of any group, association, organization, or corporation; Respondent has not directly or indirectly induced or solicited any other Respondent to submit a false or sham Proposal; Respondent has not solicited or induced any person, firm or corporation to refrain from responding; and Respondent has not sought by collusion or otherwise to obtain for itself any advantage over any other Respondent or over the CITY. 4. If this Solicitation requires the completion of a Respondents Cost and Technical Proposal, Exhibit S as may be set forth in in an exhibit to this Solicitation, such proposal must be attached to this Respondents Bid Form and will take the place of the Lump Sum Price, otherwise, the Contract Price for the completed work is as follows: "Refer to Exhibit S, Respondents Cost and Technical Proposal" 52 of 61 A fee breakdown for each task included in the lump sum contract price, if applicable, must be provided. Failure to provide this Information shall render the proposal non -responsive. S. Insert the following information for future communication with you concerning this Proposal: RESPONDENT: Caballero Flennan Llerena & Garcia, LLP Address: 4649 Ponce De Leon Blvd, Suite 404 Coral Gables, FL 33146 Telephone: (305)680-5145 Facsimile: (305)662-4266 Contact Person Andrew S. Flennan. CPA 6. The terms used in this Proposal which are defined in the Contract shall have the same meaning as is assigned to them In the Contract Documents, unless specifically defined in this Solicitation Package. 7. If a Respondent's Cost & Technical Proposal Is required by the Solicitation, Respondent hereby certifies that all of the facts and responses to the questions posed in the Cost & Technical Proposal, if such an exhibit is made a part of the Solicitation, are true and correct and are hereby adopted as part of this Respondents Bid Form, and are made a part of this proposal, by reference. 8. By submitting this proposal, I, on behalf of the business that I represent, hereby agree to the terms of the form of contract contained in the Solicitation package and I agree to be bound by those terms, with any appropriate blank boxes, if any, checked and any blank lines filled in with the appropriate information contained in the Solicitation Documents and this Proposal, or such information that the City and I have agreed upon in the course of contract negotiations and which have been confirmed by the City in writing, including e-mail confirmation, if any. I hereby certify under penalty of perjury that I am the lawful representative of the business entity referenced in this Bid Form, that I have authority to bid for that entity, that I have authority to sign contracts for that entity and bind it to chose contract terms and that all of the information and representations contained herein are true and correct to the best of my knowledge, information and belief. SUBMITTED THIS 11 DAY OF June 2019 PROPOSAL SUBMITTED BY: Caballero Fierman Llerene & Garcia, LLP Company QPA m of Person Authorized to Submit Proposal ignature Partner Title 305)680-5145 Telephone Number (305)662-4266 Fax Number afierman®cilocoa.com Email Address END OF SECTION 53 of 61 EXHIBIT S RESPONDENTS COST AND TECHNICAL PROPOSAL EXTERNAL AUDIT SERVICES RFP #FN2019-07 "RESPONDENTS SHALL COMPLETE AND SUBMIT THE "RESPONDENTS COST AND TECHNICAL PROPOSAL IN ITS ENTIREITY, IN ACCORDANCE WITH EXHIBIT I, SCOPE OF SERVICES, ATTACHMENTS A & B. FAILURE TO DO SO, MAY RENDER A RESPONDENTS PROPOSAL AS NON -RESPONSIVE" AUDIT ITEM FY 2019 FY 2020 FY 2021 Comprehensive Annual Financial Report eza nnn Qua nnn Aww www Single Audit (Per Audit) $2,000 $2,000 $2,000 General Employee & Police Pension SEPARATE REPORT & PRESENTATION $10,000 $10,000 $10,000 Florida 185 Share Plan Pension SEPARATE REPORT & PRESENTATION $8,000 $8,000 $8,000 Community Redevelopment Agency SEPARATE REPORT & PRESENTATION $10,000 $10,000 $10,000 11 SUBMITTED THIS DAY OF June PROPOSAL SUBMITTED BY: Caballero Fierman Llerena & Garcia, LLP Company Andrew S. Fierman, CPA Name of Person Au oriaed tar5ubmit Proposal Signature Partner Title (305) 680-5145 Telephone Number (305) 662-4266 2019 . Fax Number efiermanCa)Gflgc j2a.com Email Address END OF SECTION 54 of 61 7/15/2019 sunbiz.org - Florida Department of State loo r Ji'f i�I�Jt i 1l. Previous on List Next on List Return to List Fong History, No Authority Info No Partner Info Name History, Partnership Name Search Submit Partnership Detail Limited Liability Partnership Name CABALLERO FIERMAN LLERENA & GARCIA, LLP Principal Address 4649 PONCE DE LEON BLVD., SUITE 404 CORAL GABLES, FL 33146 Change Date: NONE Filing Information Document Number LLP050004824 FEVEIN Number 550912340 File Date 12/22/2005 State FL Total Pages 19 Pages in Original Filing 2 Florida Partners 1 Total Partners 1 Status ACTIVE Effective Date NONE Expiration Date NONE Name History 0003 Registered Agent CABALLERO NESTOR 4649 PONCE DE LEON BLVD., SUITE 404 CORAL GABLES, FL 33146 Document Images 12/22/2005 -- LLP 02/13/2019 -- LLP Business Report View image in PDF format View image in PDF format 05/08/2018 -- LLP Business Repol_View image in PDF format LLP180000477 -- No image available 155 dos.sunbiz.org/scripts/gendet.exe?acUon=DETGENINAME&web_dir- &web key_number=LLP050004824&web key_seq=0003&web retum_number... 1/2 7/1512019 sunbiz.org - Florida Department of State 02/08/2017 — LLP Business Repor View image in PDF format 02/02/2016 -- LLP Business Report View image in PDF format 0,210312015 — LLP Business Report I Mew Image in PDF format View image in PDF format 04/28/2014 — Partnership Name Change 0'/16/2014 — LLP Business Report View image in PDF format j 0T11212013 — LLP Business Report View image in PDF format , 02/0712012 — LLP Business Report l View image in PDF format 04/07/2011 -- LLP Business Report View image In PDF format 03104/2010 — LLP Business Re or view image in PDF format 09/08/2009 — Partnership Name Change Mew Image in PDF format 0?J11/2009 — LLP Business Report Mew image in PDF format Vew image in PDF format Q/10/2008 — UNIFORM BUS REP Mew image in PDF format , G212712007 -- UNIFORM BUS REP 04/05/2006 — UNIFORM BUS REP Mew image in PDF format previous on List Next on List Return to List F ling History. No Authority Info No Partner Info Name History. Partnership Name Search Sub bmit 156 dos.senbu.org/scripts/gendet.exe?action=DETGENINAME&web_dir-&web_key_number-LLP050004824&web key_seq=0003&web return number... 2/2 i COVER LETTER TO: Registration Section Division of Corporations SUBJECT: ALBERNI CABALLERO & FIERMAN, LLP (Name of Partnership) DOCUMENT NUMBER: LLP050004824 The enclosed Amendment to Partnership Statement and fee(s) are submitted for filing.'l�. t : i i�j iJ,,J' �+ i ;� — Please return all correspondence concerning this matter to the following: NESTOR CABALLERO �, Sd cc (�lamo of Person) r— ALBERNI CABALLERO & FIERMAN, LLP (Firm/Company) rn C,- 4649 PONCE DE LEON BLVD. SUITE 404 (Address) r r, `© CORAL GABLES FL 33146 (City/State and Zip Code) NESTOR@ACF-CPA.COM E-mail address: (to be used for future annual report notification) For further information concerning this nutter, plcasc call. NESTOR CABALLERO At (305 l 662-7272 (Name of Person) (Area Code) (Daytime Telephone Number) STREET ADDRESS: Registration Section Division of Corporations Clifton Building 2661 Executive Center Circle Tallahassee, Florida 32301 CR2E073 (9/15) MAILING ADDRESS: Registration Section Division of Corporations P.O. Box 6327 Tallahassee, Florida 32314 �, ��;.�w�oNs 157 AMENDMENT TO PARTNERSHIP STATEMENT Pursuant to section 620.8105(7), Florida Statutes, this partnership submits the following to amend a partnership statement: (Note. An amendment to a partnership statement cannot be filed with the Florida Department of State unless the partnership statement being amended was previously filed and is of record with this office) FIRST: The name of the partnership is: ALBERNI CABALLERO & FIERMAN, LLP SECOND: The partnerihip was registered with the Florida Department of State on 12/22/05 and assigned registration number LLP050004824 THIRD: This amendment is to amend the following statement O Statement of Partnership Authority, riled on , assigned documcnt number GP O Statement of Dissolution, filed on , assigned document number GP 13 Statement of Denial, filed on , assigned document number GP ❑ Statement of Dissociation, tiled on , assigned document number GP ❑ Statement of Merger, filed on , assigned document number GP O Statement of Limited Liability Partnership Qualification, filed on 12/22/05 , assigned document number LLP 050004824 , FOURTH: Text/Substance of Amendment: NAME CHANGE TO: CABALLERO FIERMAN LLERENA & GARCIA, LLP � a -n anv CA FIFTH: Effective date, if other than the date of filing: 2115118 . ;Pv-00 (Effective date cannot be prior to the date of filing nor more than 90 days after the date of filing.) c rn Ca TO CA NOTE: If the date inserted in this block does not meet the applicable statutory filing requirements, this date will not be listed as the document's effective date on the Department of States records. The execution of this statement constitutes an of irmation under the penalties of perjury that the facts stated herein are true. l am aware that any false information submitted in a document to the Department of State constitutes a third degree felony as provided for in s. 817.155, F.S. Signed this 7 day of FEBRUARY 2018 Signature of a partner or authorized person: Typed or printed name of person signing above: NESTOR CABALLERO Filing -Ede •: `..- :..� 125.00�,�,;; Certified copy: $52.�SU, (optiodal); `" Certificate•(if.Statui S 8.75'(00tibnal) 158 lV� ALM Discover. Connect. Compete. ALM Media, LLC PO Box 936174 Please Remit To: Atlanta, GA 31193-6174 CITY OF SOUTH MIAMI Attention To: NKENGA "NIKKI" PAYNE NKENGAA. PAYNE 6130 SUNSET DR SOUTH MIAMI, FL 33143 PLEASE RETURN THIS SECTION WITH PAYMENT Daily Business Review Miami Dado Invoice Data: 05121/2019 Customer #: 9005479 Daily Business Review Miami Dade Customer No: 9005479 Invoice #: I000D401948-0521 Invoice Date: 0512112019 Due Date: Due Upon Receipt AMOUNT DUE: $89.15 Amount Remitted rz1s nrrJ frivol.. a Description Amount 10000401948-0521 PlacomenUPosition: Bids/Hearngs/Meotings/OrdinancesBid Notices 8 RFPs $89.15 Run Dates: 0512112019 Ad Size: 2 x 4.98 Inches - Subtotal $89.15 CITY OF SOUTH MIAMI - EXTERNAL AUDIT SERVICES - RFP #FN2019-07 Tnlwt n.m 589.15 Visit our online payment portal at hfp://almpaymentcenter.com to pay via credit card For billing questions, please email: ALMeollecliontDaM.com. AAW ALM 159 Discover. Connect. Compete. MIAMI DAILY BUSINESS REVIEW I . _: d Daily except Saturday. Sunday and Legal Holidays 11mm 1, MIam4Dade County. Flonde STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared GUILLERMO GARCIA, who on oath says that he at she is the DIRECTOR OF OPERATIONS. Legal Notices of the Miami Daily Business Review Mile Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper. published at Miami in Miami -Dade County, Florida, that the attached copy of advertisement. being a Legal Advertisement of Notice in the matter of CITY OF SOUTH MIAMI - EXTERNALAUDIT SERVICES- RFP e FN2019-07 in the XXXX Court, was published in said newspaper in the issues of 05/21/2019 AFient further says that the said Miami Daily Business Review is a newspaper published at Miami. in said Miami -Dade County, Florida and mat the said newspaper has heretofore been continuously published in said Miami -Dade County, Florida each day (except Saturday, Sunday and Legal Holidays) and has been entered as second Gass mail matter al the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached Copy of advertisement: and affianl further says mat he or she has neither paid nor promised any person. firm or corporation any discount, rebate. commission or refund for the purpose of securing this advertisement for publication in the said nawsi eper. SwomTo d subscribed before me 21 d f MAY./D.2019 GUILLERMO GARCIA personally known to me fa4'•s"�1`'.- BARBARATHOMAS Corrimssion i GG 121171 'i: Expires November 2,2B21 Bardal Thulm7Fain inwranme304a54019 gOUTlI n J��i 3 V u<wro-nv r 927 P ��OR10 CITY OF SOUTH MIAMI EXTERNAL AUDIT SERVICES RFP #FN2019-07 SUBMITTAL DUE DATE: JUNE 11, 2019 AT 10 AM The City Is hereby requesting sealed proposals in response to RFP iFN2D19-07-Etdennal Audit Services.- The purpose of this Solicitation is to contract for the services necessary for the completion of the project in accordance with the Scope of Services, (Exhibit 1, Attachment A. & B) and Respondent's Cost and Technical Proposal, Or the plans and/or specifications, d any, described in this Solicitation (hereinafter referred to as 'the Project' or "Project'). Interested persons who wish to respond to this Solicitation can obtain the complete Solicitation package at the City Clerk's office Monday through Friday from 9:00 a.m. to 5:00 p.m. a by accessing the following webpage: httpJfwww.southmlamlg.gov/ which is the City of South Miami's web address for wlickation information. The Proposal Package shall be delivered to the Office of the City Clerk located at Sash Miami City Hall, 6130 Sunset Drive, South Miami, Florida 33143. Sealed Propoi must be received by Office of the City Clerk, either by mail a hand delivery, no later than 1DU0 A.M. local time (the -Closing Datel on June 11, 2019. Hand delivery must be made Monday through Friday from 9 A.M. to 5 P.M., unless a different time is provided above for the Closing Date, to the office of City Clerk. Wangle A -Payne, CMC City Clerk City of South Miami 5/21 19-89/0000401948M 160 Member Name City of South Miami Bid Number RFP-RFP #FN2019-07-0-2019/SK Bid Name EXTERNAL AUDIT SERVICES 3 Document(s) found for this bid 9 Planholder(s) found. 409 NOTIFIED Supplier Name Address 1 City State Zip Phone Attributes Anthony Brunson, P.A. 12506 Ridgeway Court Davie FL 33330 9543616571 1. Hispanic Owned Caballero Fierman 2. Small Business Llerena & Garcia, LLP 4649 PONCE DE LEON BLVD Coral Gables FL 33146 3056627272 3. Woman Owned Carr, Riggs & Ingram, LLC 2424 Louisiana Blvd NE Suite 300 Albuquerque NM 87110 3523726300 1. Small Business Cherry Bekaert LLP 200 South loth Street Richmond VA 23219 8046735741 Crowe LLP 320 East Jefferson Boulevard South Bend IN 46624 6307062057 Miami Consulting, Inc. 6130 Sunset Drive South Miami FL 33143 3056636338 Moore Stephens Lovelace 255 S. Orange Avenue Orlando FL 132801 4077405400 Onvia, Inc. - Content Department 509 Olive Way, Suite 400 Seattle WA 98101 2063739500 S. Davis & Associates, PA 2521 Hollywood Blvd. Hollywood IFL 133029 9549275900 161 MIAMI DAILY BUSINESS REVIEW Published Daly except Saturday, Sul and Legal Holinays Miarn, Mlaml-Dade Coun,y, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared GUILLERMO GARCIA, who on oath says that he or she is the DIRECTOR OF OPERATIONS. Legal Notices of the Miami Daily Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida, that the attached copy of advertisement, being a .egal Advertisement of Notice in the matter of NOTICE OF PUBLIC HEARINGS - CITY OF SCUTH MIAMI - AUG. 6, 2019 in the XXXX Court, was bull shed in said newspaper m the issues o` 07/26MIg Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami, in said Miami-Datle County. Florida and that the said newspaper has heretofore been continuously published m said Miami -Dade County. Florida each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post once in Miami in said Miami -Dade County. Florida. for a period of one year next preceding the first publication of the attached copy of advertisement and ateant further says that he or she has neither paid nor promised any person, firm or corporation any discount. rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Sworn o subscribe before me this 26 do g JDLY,f .2019 Q (S L) GUILLERMO GARCIA personally known to me BARBARATHOMAS ' .' •••'•1"• Commission 1 GG 121171 '•a,rer Expires November 2, 2021 •'ZiZ; fig'+ BeMad Thru TNy Fain lnsurance8D018STa19 Bel 0 tt� i 7 F �r u 1 INt927I<➢ � 927 P 401 CITY OF SOUTH MIAMI NOTICE OF PUBLIC HEARINGS 40TICE IS HEREBY given that the City Commission of the City of South Miami, =londa will conduct Public Hearings) at its regular City Commission meeting scheduled for Tuesday, August 6, 2019, beginning at 7:00 p.m., in the City Commission Chambers, 6130 Sunset Drive, to consider the following itein(s): A Resolution authorizing the City Manager to negotiate and enter into a multi -year contract for two -years, including a one-year option to renew for a total of three -years with Caballero, Ferman, Umma, Garcia LLP as an external financial auditor. A resolution approving and authorizing the City Manager to execute a three year (the October 1, 2018 to September 30, 2021) Collective bargaining agreement (Lieutenants and Captains) between the Miami Dade County Police Benevolent Association and the City of South Miami. An Ordinance relating to the year 2020 General Election of the Mayor and City Commissioners for Groups, II and III; scheduling the day, place and time of the election; providing for qualification of candidates; providing for close of election books; approving the sample ballot; providing for notification. ALL interested parties are invited to attend and will be heard. For further information, please contact the City Clerk's Office at: 305-663-6340. Nkenga A. Payne, CMC City Clark Pursuant to Florida Statutes 286.0105, the City hereby advises the public that if a person decides to appeal any decision made by this Board, Agency or Commission with respect to any matter considered at its meeting or hearing, he or she wilt need a record of the proceedings, and that for such purpose, affected person may need to ensure that a verbatim record of the proceedings is made which record includes the testimony and evidence upon which the appeal is to be based. 7/26 19-115/0000415390M 1--N SUNMY IOlr IE 2019 NEIGHBORS 1275E MIAMIOERAla.001% FROM PAGE 26SE part of the New York race, PADDLEBOARDER she money. was raising money. She's got asked$2,400 t so far. Racers are asked to put together at least competition. "She does it for the love $1,000. It's her least favor - In fact, she has handed of the sport more so than ite part of competing, ask - back First -place prim anyone I have ever met in ing people for cash. money to charity several my years racing around the "Now all I have to do is times over the years. country," Marinho said. just stay standing for six "She has always been my "She truly is an ambassa- hours," she said. "The beacon to follow," said dor of humility and grace stressful part is aver." Maryann Marinho, a fellow in the sport and in life." — paddleboardcr. The most challenging Gram Fflosa: KeyWestGwcn Key West's Trish Miller is one of the island's most elite paddleboarders (irrffrrilJ "vl IRidl:l9Plt'JdJ il CITY OF SOUTH MIAMI NOTICE OF PUBLIC HEARINGS NOTICE IS HEREBY given that the City Commission of the City of South Miami, Florida will conduct Public F1'earing(s) at its regular City Commission meeting scheduled for Tuesday, August 6, 2019, beginning at 7:00 p.m., in the City Commission Chambers, 6130 Sunset Drive, to consider the following item(s): A Resolution authorizing the City Manager to negotiate and enter into a multi -year contract for two -years, including a one-year option to renew for a total of three -years with Caballero, Fierman, Llerena, Garcia LLP as an external financial auditor. A resolution approving and authorizing the City Manager to execute a three year (the October 1, 2015 to September 30, 2021) collective bargaining agreement (Lieutenants and Captains) between the Miami Dade County Police Benevolent Association and the City of South Miami. An Ordinance relating to the year 2020 General Election of the Mayor and City Commissioners for Groups, 11 and Ill: scheduling the day, place and time of the election; providing for qualification of candidates; providing for close of election books; approving the sample ballot providing for notification. ALL interested parties are invited to attend and will be heard. For further information, please contact the City Clerk's Office at: 305-663-6340. Nkenga A. Payne, CMC City Clerk Prnsunnl to Florida Statutes 286.0105. the City hereby advises the public that if a person decides to appeal any decision made by this Board. Agency or Commission with respect to any matter considered at its meeting or hearing, he or she will need a record of the proceedings. and that for such purpose, affected person may need to ensure that a verhatim record of the proceedings is made which record includes the testimony and evidence upon which the appeal is to be based. 163