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Res No 038-25-16330RESOLUTION NO.038-25-16330 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA,AUTHORIZING THE CITY MANAGER TO NEGOTIATE AND EXECUTE AN AGREEMENT FOR EXTERNAL AUDIT SERVICES PURSUANT TO REQUEST FOR PROPOSAL NO.FN2025-02;PROVIDING FOR AUTHORIZATION,PROVIDING FOR IMPLEMENTATION,CORRECTIONS,AND AN EFFECTIVE DATE. WHEREAS,on February 4,2025,the City Commission of the City of South Miami (the “City”)adopted Resolution No.013-25-16305,establishing an Auditor Selection Committee (the “Committee”)to assist in the procurement of external auditing services (the “Services”) pursuant to Section 218.391,Florida Statutes,and appointing members to the Committee;and WHEREAS,on March 11,2025,the City issued Request for Proposals No.FN2025-02 (the “RFP”)for the Services;and WHEREAS,two sealed proposals were received by the RFP deadline from CBIZ CPAS P.C.(“CBIZ”)and Citrin Cooperman &Company LLP (“Citrin”);and WHEREAS,on April 29,2025,the Committee shortlisted firms and ranked CBIZ as the most qualified to perform the Services,with CBIZ receiving 356 points and Citrin receiving 353 points;and WHEREAS,based on the Committee’s recommendation,the City Manager directed City Staff to negotiate reduced pricing for the Services;and WHEREAS,at the conclusion of price negotiations,CBIZ’proposal was still $78,295 more expensive than Citrin’s proposal over a six-year period;and WHEREAS,after review of proposals submitted and the Committee’s ranking,the City Manager recommends selecting Citrin due to a more advantageous fee schedule that will result in cost-savings and the closeness in scoring between CBIZ and Citrin,as set forth and justified in greater detail in the City Manager’s Memo accompanying this Resolution;and WHEREAS,the City Commission desires to select Citrin and authorize the City Manager to negotiate and execute an agreement (the “Agreement”)with Citrin for the Services,in substantially the form attached hereto as Exhibit “A”,and/or such other engagement agreement, subject to die approval of the City Manager and City Attorney as to form,content,and legal sufficiency;and Page 1 of 3 Res.No.038-25-16330 WHEREAS,the cost of the Services shall be charged to the Auditor’s Fee Fund Account No.001-1410-513-3210,or such other funding source as determined by the City Manager to be in the best interest of the City;and WHEREAS,the City Commission finds that this Resolution is in the best interest and welfare of the City. NOW,THEREFORE,BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA,AS FOLLOWS: Section 1.Recitals.The above-stated recitals are true and correct and are incorporated herein by this reference. Section 2.Selection.That the City Commission hereby selects Citrin for the Services. Section 3.Authorization.That the City Commission hereby authorizes the City Manager to negotiate and execute the Agreement with Citrin in substantially the form attached hereto as Exhibit “A,”and/or such other engagement agreement,subject to the approval of the City Attorney as to form,content,and legal sufficiency.If an agreement cannot be reached with Citrin, the City Manager is authorized to negotiate and execute an agreement with the next firm until an agreement in the best interest of the City is reached.The cost of the Services shall be charged to the Auditor’s Fee Fund Account No.001-1410-513-3210,or such other funding source as determined by the City Manager to be in the best interest of the City Section 4.Implementation.The City Manager is authorized to take any and all action necessary to implement the Agreement and the purposes of this Resolution. Section 5.Corrections.Conforming language or technical scrivener-type corrections may be made by the City Attorney for any conforming amendments to be incorporated into the final resolution for signature. Section 6.Effective Date.This Resolution shall become effective immediately upon adoption. PASSED AND ADOPTED this 20l h day of May,2025. ATTEST:APPROVED: Page 2 of 3 Res.No.038-25-16330 READ AND APPROVED AS TO FORM,COMMISSION VOTE:5-0 LANGUAGE,LEGALITY AND Mayor Javier Fernandez:Yea EXECUTION THEREOF Vice Mayor Brian Corey:Yea Commissioner Lisa Bonich:Yea —^1/M -Commissioner Steve Calle:Yea •Commissioner Danny Rodriguez:YeaWEI^SEROTA HELFMAN COLE &BIERMAN,P.L. CITY ATTORNEY Page 3 of 3 Agenda Item No:6. City Commission Agenda Item Report Meeting Date: May 20, 2025 Submitted by: Steven Kulick Submitting Department: Finance Department Item Type: Resolution Agenda Section: Subject: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA, AUTHORIZING THE CITY MANAGER TO NEGOTIATE AND EXECUTE AN AGREEMENT FOR EXTERNAL AUDIT SERVICES PURSUANT TO REQUEST FOR PROPOSAL NO. FN2025-02; PROVIDING FOR AUTHORIZATION, PROVIDING FOR IMPLEMENTATION, CORRECTIONS, AND AN EFFECTIVE DATE. 3/5 (CITY MANAGER) Suggested Action: Attachments: v2CM_Memo_External_Audit_Services_5.15.25.docx Reso_Selecting_Auditor__Authorizing_Manager_CAv2 5-15-25.docx Exhibit A - PSA - External Audit Services - Citrin Cooperman & Company LLP.DOCX External Audit Services Bid Tabulation RFP FN2025-02 4.8.25 .pdf FINAL EXTERNAL AUDIT SVCS RFP 3.11.25.pdf Citrin Cooperman Bidding Document.PDF CBIZ Bidding Document.PDF No. 1 CBIZ City of South Miami - Revised Fee Letter 5.5.25.pdf No. 2 CBIZ Signed REVISED FEE_ SOUTH MIAMI - May 5th.pdf BAFO Final Fee - CBIZ (May 12).pdf FL_Statute_Section_218.391.pdf FINAL Score and Rank External Audit Services 4.29.25.pdf v2FEE SCHEDULE SUMMARY EXTERNAL AUDIT 4.8.25.pdf v2Demand Star RFP FN2025-02 4.8.25.pdf 1 Sun Biz Citrin Cooperman.pdf Ad.pdf 2 CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM TO:The Honorable Mayor, Vice Mayor, and Members of the City Commission FROM:Genaro “Chip” Iglesias, City Manager DATE:May 20, 2025 SUBJECT:City’s Required Independent External Audit Services for 6-Years RECOMMENDATION: Authorize the City Manager to negotiate and execute a six-year contract with Citrin Cooperman for the provision of External Audit Services. BACKGROUND: The City’s engagement with its current external auditor has reached the six-year limit, triggering the mandatory rotation requirement outlined in the City Charter. As a result, the Procurement Division issued a solicitation for External Audit Services to engage a new independent auditing firm. A Request for Proposals (RFP #FN2025-02) was issued on March 11, 2025, and closed on April 8, 2025, soliciting proposals for external auditing services to include the following: •Annual Comprehensive Financial Report •General Employee & Police Pension •FL 185 Share Plan •Single Audit (Per Audit) •Community Redevelopment Agency (If created) Two proposals were received from Citrin Cooperman & Company LLP and CBIZ CPAs P.C. In accordance with Florida Statues 218.391,“Auditor Selection Procedures,”an Evaluation Selection Committee was formed. The statue requires the Evaluation Selection Committee be comprised of three members, one of which must be a member of the governing body and serve as Chair of the Committee. The Committee was comprised of Commissioner Steven Calle, JustinPuente and Jamie Parlade. The Evaluation Selection Committee convened on April 29, 2025, to conduct Oral Interviews and to review, score, and rank the submitted proposals. Each proposer delivered a presentation to 3 South'*’Miami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM the Committee, followed by a question-and-answer session. Upon completion of the interviews, the Committee finalized its evaluations, with CBIZ receiving the highest overall points. The individual total score submitted by each committee member is provided below: RESPONDENT STEVE CALLE JUSTIN PUENTE JAMIE PARLADE TOTAL RANK CBIZ 123 115 118 356 1 CITRIN COOPERMAN 125 120 108 353 2 As of 2024, CBIZ and Citrin Cooperman continue to rank among the top U.S. accounting firms, according to Inside Public Accounting (IPA), a testament to their growing prominence and influence in the industry. That same year, both firms advanced their strategic expansion by acquiring two prominent South Florida accounting firms—each with a longstanding role in the region’s local government independent auditing landscape. These moves reflect the broader consolidation trend shaping the accounting profession nationwide. CBIZ acquired Marcum LLP, a firm widely recognized for its robust portfolio of audit engagements with local government entities throughout South Florida. In parallel, Citrin Cooperman bolstered its presence in the region by acquiring Keefe McCullough & Co., LP (KMC), a respected Fort Lauderdale-based firm offering a full range of tax, attest, and advisory services, particularly within the South Florida metropolitan area. Keefe McCullough previously conducted external auditing services the independent financial audits for the City of South Miami during Fiscal Years 2010 through 2012 and 2016 through 2018. The gap in service resulted from the City’s former charter requirement of mandatory three-year auditor rotations following each three-year engagement period. In the most recent procurement cycle, Citrin Cooperman submitted the more cost-effective proposal for comprehensive audit services. Citrin Cooperman’s proposed fee schedule reflected a cost savings of $130,804 over the six-year term. However, as CBIZ was the highest-ranked proposer based on the evaluation overall scores, the City Manager directed staff to initiate negotiations with CBIZ in an effort to reduce their proposed fees. In response, CBIZ submitted revised pricing on three separate occasions. While the updated proposals did reflect lower costs, a comparative analysis determined that Citrin Cooperman’s proposal still offered a total savings of $78,295 over the six-year term. A summary of the pricing proposals is provided below. 4 South'*’Miami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM Please note: CRA audit fees have been excluded from this summary. Inclusion of CRA services would reduce the overall savings differential by $36,000 based on the final revised fee schedule pricing proposal submitted by CBIZ. BID TABULATION RESULTS May 2. 1st Negotiation CBIZ REVISED PRICING May 5. 2nd Negotiation CBIZ REVISED PRICING May 12 BAFO CBIZ REVISED PRICING vs CITRIN YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ FY 2025 -$24,250 FY 2025 -$19,250 FY 2025 -$21,250 FY 2025 -$7,750 FY 2026 -$23,243 FY 2026 -$19,240 FY 2026 -$22,000 FY 2026 -$16,500 FY 2027 -$22,280 FY 2027 -$18,280 FY 2027 -$20,250 FY 2027 -$14,750 FY 2028 -$20,863 FY 2028 -$21,360 FY 2028 -$17,850 FY 2028 -$12,350 FY 2029 -$20,494 FY 2029 -$20,495 FY 2029 -$18,950 FY 2029 -$13,450 FY 2030 -$19,674 FY 2030 -$19,670 FY 2030 -$17,995 FY 2030 -$13,495 TOTAL -$130,804 TOTAL -$118,295 TOTAL -$118,295 TOTAL -$78,295 After careful considerationof various factors addressed in this Memo, including a comprehensive review of each proposal, evaluation of the individual scores submitted by committee members (noting that two of the three members ranked the second-highest proposer as their top choice), consultation with staff, specific experience in municipal audits similar to the City of South Miami, strong references, and an analysis of the revised pricing submitted by the highest-ranked firm, awarding the contract to Citrin Cooperman & Company LLP is in the best interest of the City. Both firms submitted strong proposals and presented qualified, experienced teams. However, Citrin stands out with a dedicated governmental practice composed of professionals who focus almost entirely on public sector clients. Many members of their team have audited municipalities comparable in size and complexity to South Miami. Their references from cities such as Aventura, Plantation, Pompano Beach, and Southwest Ranches offered strong feedback, highlighting “exceptional audit services” and a “seamless and efficient process.” CBIZ, while listing a broader and more diverse client base including counties and pension boards, provided references that focused more on the scope of their work than on specific service quality or client experience. Perhaps most importantly, Citrin Cooperman, through its acquisition of Keefe McCullough, has a direct and established history with the City of South Miami, having previously served as its 5 South'*’Miami THE CITY OF PLEASANT LIVING CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER-OFFICE MEMORANDUM independent auditor for six years. That level of institutional knowledge, along with a working familiarity with the City's internal operations and personnel, offers a significant advantage when it comes to ensuring a smooth transition. Citrin’s transition plan is thorough, supported by a stable audit team and a clear track record of minimizing disruption during municipal engagements. While CBIZ is clearly experienced and capable, the absence of a prior relationship with the City introduces more variables during transition. Considering the City’s priority to ensure continuity, minimize disruption, and work with a team that understands its systems and expectations, Citrin Cooperman is the more natural fit. I recommend proceeding with Citrin Cooperman for the provision of external auditing services. FUNDING: This expenditure will be funded through the Finance Department’s annual budget, specifically from line item 001-1410-513-3210, designated Auditor’s Fees. ATTACHMENTS:Resolution RFP#FN2025-02 Bid Tabulation Report Proposals, Citrin Cooperman & CBIZ May 2 CBIZ Revised Pricing May 5 CBIZ Revised Pricing May 12 CBIZ Revised Pricing Florida Statutes 218.391 Evaluation Selection Committee Final Scores and Rank Fee Schedule Summary Demand Star Results Sun Biz 6 South'*’Miami THE CITY OF PLEASANT LIVING Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed087830 thSeptemberPROFESSIONALSERVICESAGREEMENTBETWEENTHECITYOFSOUTHMIAMIANDCITRINCOOPERMAN&COMPANYLLPTHISAGREEMENT(this“Agreement”)ismadeeffectiveasofthedayof,2025(the“EffectiveDate”),byandbetweentheCITYOFSOUTHMIAMI,aFloridamunicipalcorporation,(hereinafterthe“City”),andCITRINCOOPERMAN&COMPANYLLP,aNewYorklimitedliabilitypartnershipauthorizedtodobusinessinFlorida(hereinafter,the“Consultant”).WHEREAS,theCityisinneedofexternalauditingservices(the“Services”),allassetforthingreaterdetailintheScopeofServicesattachedheretoasExhibit“A”;andWHEREAS,onFebruary4,2025,theCityCommissionadoptedResolutionNo.013-25-16305,establishinganAuditorSelectionCommittee(the“Committee”)toassistintheprocurementoftheServicesinaccordancewithSection218.391,FloridaStatutes,andappointingmemberstotheCommittee;andWHEREAS,onMarch11,2025,theCityissuedRequestforProposalsNo.FN2025-02(the“RFP”)fortheServices,whichRFPisincorporatedhereinbyreferenceasthoughfullysetforthherein;andWHEREAS,onMay20,2025,theCityCommissionadoptedResolutionNo.038-25-16330,authorizingtheCityManagertonegotiateandexecutethisAgreementwiththeConsultantfortheServices;andWHEREAS,theConsultantwillperformtheServicesonbehalfoftheCity,allasfurthersetforthintheProposaldatedApril8,2025,attachedheretoasExhibit“A”(the“Services”);andWHEREAS,theConsultantandCity,throughmutualnegotiation,haveagreeduponafeefortheServices;andWHEREAS,theCitydesirestoengagetheConsultanttoperformtheServicesandprovidethedeliverablesasspecifiedbelow.NOW,THEREFORE,inconsiderationofthemutualcovenantsandconditionscontainedherein,theConsultantandtheCityagreeasfollows:1.ScopeofServices.1.1.ConsultantshallprovidetheServicesfortheCity’sannualfinancialaudits,asrequiredpursuanttoSection218.39,FloridaStatutes,andonanas-neededbasisforotherCityauditingprojectsassetforthinfurtherdetailinExhibit“A”andinaccordancewiththeProposalattachedheretoasExhibit“B,”whichExhibitsareincorporatedhereinbyreference(the“Services”).Page1of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed08781.2.Consultantshallfurnishallreports,documents,andinformationobtainedpursuanttothisAgreement,andrecommendationsduringthetermofthisAgreement(hereinafter“Deliverables”)totheCity.2.Term/CommencementDate.2.1.ThetermofthisAgreementshallbefromtheEffectiveDatethroughfour(4)yearsthereafter,unlessearlierterminatedinaccordancewithParagraph8.Additionally,theCityManagermayrenewthisAgreementfortwo(2)additionalone(1)yearperiodsonthesametermsassetforthhereinuponwrittennoticetotheConsultant.2.2.ConsultantagreesthattimeisoftheessenceandConsultantshallcompletetheServiceswithinthetermofthisAgreement,unlessextendedbytheCityManager.3.CompensationandPayment.3.1.CompensationforServicesprovidedbytheConsultantshallbeinaccordancewiththePriceProposalattachedheretoasExhibit“C”(the“PriceProposal”).Compensationforadditionalservicesprovidedonanas-neededbasisshallbeinaccordancewiththecorrespondingratesprovidedinthePriceProposalattachedheretoasExhibit“C.”AdditionalexpensesthatarenotincludedinthePriceProposalmustbepre-approved,inwritingbytheCityandwillbeconsideredaslineitemreimbursements,withoutmarkup.3.2.ConsultantshalldeliveraninvoicetoCitynomoreoftenthanoncepermonthdetailingServicescompletedandtheamountduetoConsultantunderthisAgreement.Feesshallbepaidinarrearseachmonth,pursuanttoConsultant’sinvoice,whichshallbebaseduponthepercentageofworkcompletedforeachtaskinvoiced.TheCityshallpaytheConsultantinaccordancewiththeFloridaPromptPaymentActafterapprovalandacceptanceoftheServicesbytheCityManager.4.Subconsultants.4.1.TheConsultantshallberesponsibleforallpaymentstoanysubconsultantsandshallmaintainresponsibilityforallworkrelatedtotheServices.4.2.ConsultantmayonlyutilizetheservicesofaparticularsubconsultantwiththepriorwrittenapprovaloftheCityManager,whichapprovalmaybegrantedorwithheldintheCityManager’ssoleandabsolutediscretion.5.City’sResponsibilities.5.1.Cityshallmakeavailableanymaps,plans,existingstudies,reports,staffandrepresentatives,andotherdatapertinenttotheServicesandinpossessionoftheCity,andprovidecriteriarequestedbyConsultanttoassistConsultantinperformingtheServices.5.2.UponConsultant’srequest,CityshallreasonablycooperateinarrangingaccesstopublicinformationthatmayberequiredforConsultanttoperformtheServices.Page2of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed08786.Consultant’sResponsibilities;RepresentationsandWarranties.6.1.TheConsultantshallexercisethesamedegreeofcare,skillanddiligenceintheperformanceoftheServicesasisordinarilyprovidedbyaconsultantundersimilarcircumstances.IfatanytimeduringthetermofthisAgreementorwithintwo(2)yearsfromthecompletionofthisAgreement,itisdeterminedthattheConsultant’sDeliverablesorServicesareincorrect,notproperlyrendered,defective,orfailtoconformtoCityrequests,theConsultantshallatConsultant’ssoleexpense,immediatelycorrectitsDeliverablesorServices.6.2.TheConsultantherebywarrantsandrepresentsthatatalltimesduringthetermofthisAgreementitshallmaintainingoodstandingallrequiredlicenses,certificationsandpermitsrequiredunderFederal,StateandlocallawsapplicabletoandnecessarytoperformtheServicesforCityasanindependentcontractoroftheCity.Consultantfurtherwarrantsandrepresentsthatithastherequiredknowledge,expertise,andexperiencetoperformtheServicesandcarryoutitsobligationsunderthisAgreementinaprofessionalmanner.6.3.TheConsultantrepresentsthatisanentityvalidlyexistingandingoodstandingunderthelawsofFlorida.Theexecution,deliveryandperformanceofthisAgreementbyConsultanthavebeendulyauthorized,andthisAgreementisbindingonConsultantandenforceableagainstConsultantinaccordancewithitsterms.Noconsentofanyotherpersonorentitytosuchexecution,deliveryandperformanceisrequired.7.ConflictofInterest.7.1.Toavoidanyconflictofinterestoranyappearancethereof,Consultantshallnot,forthetermofthisAgreement,provideanyexpertwitnessorlitigationsupportconsultingservicestoanyprivatesectorentities(developers,corporations,realestateinvestors,etc.),thatareadversetotheCity.8.Termination.8.1.TheCityManager,withoutcause,mayterminatethisAgreementuponsixty(60)calendardayswrittennoticetotheConsultant,orimmediatelywithcause.8.2.UponreceiptoftheCity'swrittennoticeoftermination,ConsultantshallimmediatelystopworkontheprojectunlessdirectedotherwisebytheCityManager.8.3.IntheeventofterminationbytheCity,theConsultantshallbepaidforallworkacceptedbytheCityManageruptothedateoftermination,providedthattheConsultanthasfirstcompliedwiththeprovisionsofParagraph8.4.8.4.TheConsultantshalltransferallbooks,records,reports,workingdrafts,documents,maps,anddatapertainingtotheServicesandtheprojecttotheCity,inahardcopyandelectronicformatwithinfourteen(14)daysfromthedateofthewrittennoticeofterminationorthedateofexpirationofthisAgreement.Page3of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed08788.5.TheConsultant’sengagementendsontheearlierofterminationorresignation(includingwithoutlimitation,theConsultantdecliningtoissueareportorotherworkproduct)ortheConsultant’sdeliveryofeachyear’sannualreport.TheConsultantmayterminatethisAgreementif,intheConsultant’sprofessionaljudgementandinaccordancewiththeAICPACodeofProfessionalConduct,applicablelaw,orotherapplicableprofessionalauditingstandards,circumstancesarisewhichcouldimpairtheConsultant’sindependenceortheConsultantcannolongerrelyontheintegrityofmanagementorcircumstancesarisewhichdelayorprohibittheConsultantfromperformingservicesinaccordancewithprofessionalauditingstandardsorthetermsofthisAgreement,subjecttoafourteen(14)calendardayopportunitytocuretotheConsultant’ssatisfaction.9.Insurance.9.1.ConsultantshallsecureandmaintainthroughoutthedurationofthisagreementinsuranceofsuchtypesandinsuchamountsnotlessthanthosespecifiedbelowassatisfactorytoCity,namingtheCityasanAdditionalInsuredunderConsultant’sCommercialGeneralLiabilityPolicy,underwrittenbyafirmratedA-XorbetterbyA.M.BestandqualifiedtodobusinessintheStateofFlorida.TheinsurancecoverageshallbeprimaryinsurancewithrespecttotheCity,itsofficials,employees,agents,andvolunteersnamingtheCityasadditionalinsured.AnyinsurancemaintainedbytheCityshallbeinexcessoftheConsultant’sinsuranceandshallnotcontributetotheConsultant’sinsurance.TheinsurancecoveragesshallincludeataminimumtheamountssetforthinthissectionandmaybeincreasedbytheCityasitdeemsnecessaryorprudent.9.1.1.CommercialGeneralLiabilitycoveragewithlimitsofliabilityofnotlessthana$1,000,000perOccurrencecombinedsinglelimitforBodilyInjuryandPropertyDamage.ThisLiabilityInsuranceshallalsoincludeCompletedOperationsandProductLiabilitycoveragesandeliminatetheexclusionwithrespecttopropertyunderthecare,custodyandcontrolofConsultant.TheGeneralAggregateLiabilitylimitandtheProducts/CompletedOperationsLiabilityAggregatelimitshallbeintheamountof$2,000,000each.9.1.2.WorkersCompensationandEmployer’sLiabilityinsurance,toapplyforallemployeesforstatutorylimitsasrequiredbyapplicableStateandFederallaws.Thepolicy(ies)mustincludeEmployer’sLiabilitywithminimumlimitsof$1,000,000.00eachaccident.Noemployee,subcontractororagentoftheConsultantshallbeallowedtoprovideServicespursuanttothisAgreementwhoisnotcoveredbyWorker’sCompensationinsurance.9.1.3.BusinessAutomobileLiabilitywithminimumlimitsof$1,000,000peroccurrence,combinedsinglelimitforBodilyInjuryandPropertyDamage.CoveragemustbeaffordedonaformnomorerestrictivethanthelatesteditionoftheBusinessAutomobileLiabilitypolicy,withoutrestrictiveendorsements,asfiledbytheInsuranceServiceOffice,andmustincludeOwned,Hired,andNon-OwnedVehicles.9.1.4.ProfessionalLiabilityInsuranceinanamountofnotlessthanOneMillionDollars($1,000,000.00)peroccurrence,singlelimit.Page4of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed08789.2.CertificateofInsurance.CertificatesofInsuranceshallbeprovidedtotheCity,reflectingtheCityasanAdditionalInsured(exceptwithrespecttoProfessionalLiabilityInsuranceandWorker’sCompensationInsurance),nolaterthanten(10)daysafterawardofthisAgreementandpriortotheexecutionofthisAgreementbyCityandpriortocommencingServices.Eachcertificateshallincludenolessthan(30)thirty-dayadvancewrittennoticetoCitypriortocancellation,termination,ormaterialalterationofsaidpoliciesorinsurance.TheConsultantshallberesponsibleforassuringthattheinsurancecertificatesrequiredbythisSectionremaininfullforceandeffectforthedurationofthisAgreement,includinganyextensionsorrenewalsthatmaybegrantedbytheCity.TheCertificatesofInsuranceshallnotonlynamethetypesofpolicy(ies)provided,butalsoshallreferspecificallytothisAgreementandshallstatethatsuchinsuranceisasrequiredbythisAgreement.TheCityreservestherighttoinspectandreturnacertifiedcopyofsuchpolicies,uponwrittenrequestbytheCity.IfapolicyisduetoexpirepriortothecompletionoftheServices,renewalCertificatesofInsuranceshallbefurnishedthirty(30)calendardayspriortothedateoftheirpolicyexpiration.Eachpolicycertificateshallbeendorsedwithaprovisionthatnotlessthanthirty(30)calendardays’writtennoticeshallbeprovidedtotheCitybeforeanypolicyorcoverageiscancelledorrestricted.AcceptanceoftheCertificate(s)issubjecttoapprovaloftheCity.9.3.AdditionalInsured.ExceptwithrespecttoProfessionalLiabilityInsurance,AutoInsuranceandWorker’sCompensationInsurance,theCityistobespecificallyincludedasanAdditionalInsuredfortheliabilityoftheCityresultingfromServicesperformedbyoronbehalfoftheConsultantinperformanceofthisAgreement.TheConsultant’sinsurance,includingthatapplicabletotheCityasanAdditionalInsured,shallapplyonaprimarybasisandanyotherinsurancemaintainedbytheCityshallbeinexcessofandshallnotcontributetotheConsultant’sinsurance.TheConsultant’sinsuranceshallcontainaseverabilityofinterestprovisionprovidingthat,exceptwithrespecttothetotallimitsofliability,theinsuranceshallapplytoeachInsuredorAdditionalInsured(forapplicablepolicies)inthesamemannerasifseparatepolicieshadbeenissuedtoeach.9.4.Deductibles.Alldeductiblesorself-insuredretentionsmustbedeclaredtoandbereasonablyapprovedbytheCity.TheConsultantshallberesponsibleforthepaymentofanydeductibleorself-insuredretentionsintheeventofanyclaim.9.5.TheprovisionsofthissectionshallsurviveterminationofthisAgreement.10.Nondiscrimination.DuringthetermofthisAgreement,Consultantshallnotdiscriminateagainstanyofitsemployeesorapplicantsforemploymentbecauseoftheirrace,color,religion,sex,ornationalorigin,andtoabidebyallFederalandStatelawsregardingnondiscrimination.11.AttorneysFeesandWaiverofJuryTrial.11.1.IntheeventofanylitigationarisingoutofthisAgreement,theprevailingpartyshallbeentitledtorecoveritsattorneys’feesandcosts,includingthefeesandexpensesofanyparalegals,lawclerksandlegalassistants,andincludingfeesandexpenseschargedforrepresentationatboththetrialandallappellatelevels.Page5of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed087811.2.INTHEEVENTOFANYLITIGATIONARISINGOUTOFTHISAGREEMENT,EACHPARTYHEREBYKNOWINGLY,IRREVOCABLY,VOLUNTARILYANDINTENTIONALLYWAIVESITSRIGHTTOTRIALBYJURY.12.Indemnification.12.1.ConsultantshallindemnifyandholdharmlesstheCity,itsofficers,agentsandemployees,fromandagainstanyandalldemands,claims,losses,suits,liabilities,causesofaction,judgmentordamages,arisingfromConsultant’sperformanceornon¬performanceofanyprovisionofthisAgreement,orresultingfromliabilitiesarisingfromcontractsbetweentheConsultantandthirdpartiesmadepursuanttothisAgreement.ConsultantshallreimbursetheCityforallitsexpensesincludingreasonableattorneys’feesandcostsincurredinandaboutthedefenseofanysuchclaimorinvestigationandforanyjudgmentordamagesarisingfromConsultant’sperformanceornon-performanceofthisAgreement.NothinghereinshallbeinterpretedtorequiretheConsultanttoindemnifytheCityfordamages,losses,orcostsarisingfromlawsuits,claims,orsettlementsthataresolelyrelatedtotheCity’sactions,includingfromanyknownmisrepresentationbytheCity’sofficers,agents,andemployees.12.2.SubjecttoandwithoutwaiveroftheprovisionsofSection768.28,FloridaStatutes,theCityherebyindemnifiestheConsultantanditsshareholders,principals,andemployees,andholdsthemharmlessfromallclaims,liabilities,lossesandcostsarisingincircumstanceswheretherehasbeenaknownandintentionalmisrepresentationbyamemberoftheCity’smanagement,regardlessofwhethersuchpersonwasactingintheCity’sinterest.12.3.NothinghereinisintendedtoserveasawaiverofsovereignimmunitybytheCitynorshallanythingincludedhereinbeconstruedasconsenttobesuedbythirdpartiesinanymatterarisingoutofthisAgreementoranyothercontract.TheCityissubjecttosection768.28,FloridaStatutes,asmaybeamendedfromtimetotime.12.4.TheprovisionsofthissectionshallsurviveterminationofthisAgreement.13.Notices/AuthorizedRepresentatives.AnynoticesrequiredbythisAgreementshallbeinwritingandshallbedeemedtohavebeenproperlygiveniftransmittedbyhand-delivery,byregisteredorcertifiedmailwithpostageprepaidreturnreceiptrequested,orbyaprivatepostalservice,addressedtotheparties(ortheirsuccessors)attheaddresseslistedonthesignaturepageofthisAgreementorsuchotheraddressasthepartymayhavedesignatedbypropernotice.14.GoverningLawandVenue.ThisAgreementshallbeconstruedinaccordancewithandgovernedbythelawsoftheStateofFlorida.VenueforanyproceedingsarisingoutofthisAgreementshallbeproperexclusivelyinMiami-DadeCounty,Florida.15.EntireAgreement/Modification/Amendment.Page6of12 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2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed087815.1.ThiswritingcontainstheentireAgreementofthepartiesandsupersedesanypriororalorwrittenrepresentations.Norepresentationsweremadeorrelieduponbyeitherparty,otherthanthosethatareexpresslysetforthherein.15.2.Noagent,employee,orotherrepresentativeofeitherpartyisempoweredtomodifyoramendthetermsofthisAgreement,unlessexecutedwiththesameformalityasthisdocument.16.OwnershipandAccesstoRecordsandAudits.16.1.Consultantacknowledgesthatallnon-confidentialauditworkpapers,analyses,reports,compiledinformation,andallsimilarorrelatedinformation(whetherpatentableornot)whichrelatetoServicestotheCitywhichareconceived,developedormadebyConsultantduringthetermofthisAgreement(“WorkProduct”)belongtotheCity.ConsultantshallpromptlydisclosesuchWorkProducttotheCityandperformallactionsreasonablyrequestedbytheCity(whetherduringorafterthetermofthisAgreement)toestablishandconfirmsuchownership(including,withoutlimitation,assignments,powersofattorneyandotherinstruments).NotwithstandinganythingcontainedhereinandsubjecttoChapter119,FloridaStatutes,WorkProductintheformofauditdocumentation,includingworkpapers,shallremainthepropertyoftheConsultantinaccordancewithapplicableprofessionalstandards.BasedonthesoleandabsolutediscretionoftheConsultantandsubjecttoChapter119,FloridaStatutes,theConsultantshallprovideaccesstosuchWorkProduct,providedsuchaccessdoesnotunderminetheindependenceorthevalidityoftheauditprocess.16.2.ConsultantagreestokeepandmaintainpublicrecordsinConsultant’spossessionorcontrolinconnectionwithConsultant’sperformanceunderthisAgreement.TheCityManagerorherdesigneeshall,duringthetermofthisAgreementandforaperiodofthree(3)yearsfromthedateofterminationofthisAgreement,haveaccesstoandtherighttoexamineandauditanyrecordsoftheConsultantinvolvingtransactionsrelatedtothisAgreement.ConsultantadditionallyagreestocomplyspecificallywiththeprovisionsofSection119.0701,FloridaStatutes.Consultantshallensurethatpublicrecordsthatareexemptorconfidentialandexemptfrompublicrecordsdisclosurerequirementsarenotdisclosed,exceptasauthorizedbylaw,forthedurationoftheAgreement,andfollowingcompletionoftheAgreementuntiltherecordsaretransferredtotheCity.16.3.UponrequestfromtheCity’scustodianofpublicrecords,ConsultantshallprovidetheCitywithacopyoftherequestedrecordsorallowtherecordstobeinspectedorcopiedwithinareasonabletimeatacostthatdoesnotexceedthecostprovidedbyChapter119,FloridaStatutes,orasotherwiseprovidedbylaw.16.4.Unlessotherwiseprovidedbylaw,anyandallrecords,includingbutnotlimitedtoreports,surveys,andotherdataanddocumentsprovidedorcreatedinconnectionwiththisAgreementareandshallremainthepropertyoftheCity.16.5.UponcompletionofthisAgreementorintheeventofterminationbyeitherparty,anyandallpublicrecordsrelatingtotheAgreementinthepossessionoftheConsultantPage7of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878shallbedeliveredbytheConsultanttotheCityManager,atnocosttotheCity,withinseven(7)days.AllsuchrecordsstoredelectronicallybyConsultantshallbedeliveredtotheCityinaformatthatiscompatiblewiththeCity’sinformationtechnologysystems.OncethepublicrecordshavebeendelivereduponcompletionorterminationofthisAgreement,theConsultantshalldestroyanyandallduplicatepublicrecordsthatareexemptorconfidentialandexemptfrompublicrecordsdisclosurerequirements.16.6.AnycompensationduetoConsultantshallbewithhelduntilallrecordsarereceivedasprovidedherein.16.7.Consultant’sfailureorrefusaltocomplywiththeprovisionsofthissectionshallresultintheimmediateterminationofthisAgreementbytheCity.16.8.NoticePursuanttoSection119.0701(2)(a),FloridaStatutes.IFTHECONSULTANTHASQUESTIONSREGARDINGTHEAPPLICATIONOFCHAPTER119,FLORIDASTATUTES,TOTHECONSULTANT’SDUTYTOPROVIDEPUBLICRECORDSRELATINGTOTHISAGREEMENT,CONTACTTHECUSTODIANOFPUBLICRECORDS.CustodianofRecords:Nkenga“Nikki”Payne,CMC,FCRMMailingaddress:6130SunsetDriveSouthMiami,FL33143Telephonenumber:305-663-6340Email:NPayne@southmiamifl.gov17.Nonassignability.ThisAgreementshallnotbeassignablebyConsultantunlesssuchassignmentisfirstapprovedbytheCityManager.TheCityisrelyingupontheapparentqualificationsandexpertiseoftheConsultant,andsuchfirm’sfamiliaritywiththeCity’sarea,circumstancesanddesires.18.Severability.IfanytermorprovisionofthisAgreementshalltoanyextentbeheldinvalidorunenforceable,theremainderofthisAgreementshallnotbeaffectedthereby,andeachremainingtermandprovisionofthisAgreementshallbevalidandbeenforceabletothefullestextentpermittedbylaw.19.IndependentContractor.TheConsultantanditsemployees,volunteersandagentsshallbeandremainanindependentcontractorandnotanagentoremployeeoftheCitywithrespecttoalloftheactsandservicesperformedbyandunderthetermsofthisAgreement.ThisAgreementshallnotinanywaybeconstruedtocreateapartnership,associationoranyotherkindofjointundertaking,enterpriseorventurebetweentheparties.20.CompliancewithLaws.TheConsultantshallcomplywithallapplicablelaws,ordinances,rules,regulations,andlawfulordersofpublicauthoritiesincarryingoutServicesunderthisPage8of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878Agreement,andinparticularshallobtainallrequiredpermitsfromalljurisdictionalagenciestoperformtheServicesunderthisAgreementatitsownexpense.TheConsultantshallabidebythetermsandrequirementsoftheRFP,asthoughfullysetforthherein.21.Waiver.ThefailureofeitherpartytothisAgreementtoobjecttoortotakeaffirmativeactionwithrespecttoanyconductoftheotherwhichisinviolationofthetermsofthisAgreementshallnotbeconstruedasawaiveroftheviolationorbreach,orofanyfutureviolation,breachorwrongfulconduct.22.SurvivalofProvisions.AnytermsorconditionsofeitherthisAgreementthatrequireactsbeyondthedateofthetermoftheAgreement,shallsurviveterminationoftheAgreement,shallremaininfullforceandeffectunlessanduntilthetermsorconditionsarecompletedandshallbefullyenforceablebyeitherparty.23.ProhibitionofContingencyFees.TheConsultantwarrantsthatithasnotemployedorretainedanycompanyorperson,otherthanabonafideemployeeworkingsolelyfortheConsultant,tosolicitorsecurethisAgreement,andthatithasnotpaidoragreedtopayanyperson(s),company,corporation,individualorfirm,otherthanabonafideemployeeworkingsolelyfortheConsultant,anyfee,commission,percentage,gift,oranyotherconsideration,contingentuponorresultingfromtheawardormakingofthisAgreement.24.StateRequiredAffidavits.ByenteringintothisAgreement,theConsultantagreestoreviewandcomplywiththefollowingstateaffidavitrequirements:24.1.PublicEntityCrimesAffidavit.ConsultantshallcomplywithSection287.133,FloridaStatutes(PublicEntityCrimesStatute),notificationofwhichisherebyincorporatedhereinbyreference,includingexecutionofanyrequiredaffidavit.24.2.ScrutinizedCompanies.ConsultantcertifiesthatitisnotontheScrutinizedCompaniesthatBoycottIsraelListorengagedinaboycottofIsrael.Pursuanttosection287.135,FloridaStatues,theCitymayimmediatelyterminatethisAgreementatitssoleoptioniftheConsultantisfoundtohavesubmittedafalsecertification;oriftheConsultantisplacedontheScrutinizedCompaniesthatBoycottIsraelListorisengagedintheboycottofIsraelduringthetermoftheAgreement.IfthisAgreementisformorethanonemilliondollars,theConsultantcertifiesthatitisalsonotontheScrutinizedCompanieswithActivitiesinSudan,ScrutinizedCompanieswithActivitiesintheIranTerrorismSectorsList,ScrutinizedCompanieswithActivitiesintheIranPetroleumEnergySectorList,orengagedwithbusinessoperationsinCubaorSyriaasidentifiedinSection287.135,FloridaStatutes.PursuanttoSection287.135,FloridaStatutes,theCitymayimmediatelyterminatethisAgreementatitssoleoptioniftheConsultantisfoundtohavesubmittedafalsecertification;oriftheConsultantisplacedontheScrutinizedCompanieswithActivitiesinSudanList,ScrutinizedCompanieswithActivitiesintheIranTerrorismSectorsList,ScrutinizedCompanieswithActivitiesinIranPetroleumEnergySectorList,orengagedwithbusinessoperationsinCubaorSyriaduringthetermoftheAgreement.Page9of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed087824.3.E-VerifyAffidavit.InaccordancewithSection448.095,FloridaStatutes,theCityrequiresallcontractorsdoingbusinesswiththeCitytoregisterwithandusetheE-Verifysystemtoverifytheworkauthorizationstatusofallnewlyhiredemployees.TheCitywillnotenterintoacontractunlesseachpartytothecontractregisterswithandusestheE-Verifysystem.ThecontractingentitymustprovideofitsproofofenrollmentinE-Verify.Forinstructionsonhowtoprovideproofofthecontractingentity’sparticipation/enrollmentinE-Verify,pleasevisit;https://www.e-verify.gov/faq/how-do-i-provide-proof-of-mv-participationenrollment-in-e-verifv.ByenteringintothisAgreement,theConsultantacknowledgesthatithasreadSection448.095,FloridaStatutes;willcomplywiththeE-VerifyrequirementsimposedbySection448.095,FloridaStatutes,includingbutnotlimitedtoobtainingE-Verifyaffidavitsfromsubcontractors;andhasexecutedtherequiredaffidavitattachedheretoandincorporatedherein.24.4.NoncoerciveConductAffidavit.PursuanttoSection787.06,FloridaStatutes,anongovernmentalentityexecuting,renewing,orextendingacontractwithagovernmentalentityisrequiredtoprovideanaffidavit,signedbyanofficerorarepresentativeofthenongovernmentalentityunderpenaltyofperjury,attestingthatthenongovernmentalentitydoesnotusecoercionforlabororservicesasdefinedinSection787.06(2)(a),FloridaStatutes.ByenteringintothisAgreement,theConsultantacknowledgesthatithasreadSection787.06,FloridaStatutes,andwillcomplywiththerequirementstherein,andhasexecutedtherequiredaffidavitattachedheretoandincorporatedherein.24.5.ProhibitiononContractingwithEntitiesofForeignConcern.PursuanttoSection287.138,FloridaStatutes(whichisexpresslyincorporatedhereinbyreference),agovernmentalentitymaynotknowinglyenterintoacontractwithanentitywhichwouldgiveaccesstoanindividual’spersonalidentifyinginformationif(a)theentityisownedbythegovernmentofaforeigncountryofconcern;(b)thegovernmentofaforeigncountryofconcernhasacontrollinginterestintheentity;or(c)theentityisorganizedunderthelawsoforhasitsprincipalplaceofbusinessinaforeigncountryofconcern.ByenteringintothisAgreement,theConsultantacknowledgesthatithasreadSection287.138,FloridaStatutes,andcomplieswiththerequirementstherein,andhasexecutedtherequiredaffidavitattachedheretoandincorporatedherein.25.Counterparts.ThisAgreementmaybeexecutedinseveralcounterparts,eachofwhichshallbedeemedanoriginalandsuchcounterpartsshallconstituteoneandthesameinstrument.26.Conflicts;OrderofPriority.Thisdocumentwithoutexhibitsisreferredtoasthe“BaseAgreement.”IntheeventofaconflictbetweenthetermsofthisAgreementandanyexhibitsorattachmentshereto,oranydocumentsincorporatedhereinbyreference,theconflictshallberesolvedinthefollowingorderofprioritiesandthemorestringentcriteriaforperformanceoftheServicesshallapply:26.1.FirstPriority:BaseAgreement;26.2.SecondPriority:ExhibitC-PriceProposal;26.3.ThirdPriority:theRFP;Page10of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed087826.4.FourthPriority:ExhibitA-ScopeofServices;and26.5.FifthPriority:ExhibitB-Consultant’sProposal.[Remainderofpageintentionallyleftblank.SignaturepageandStateRequiredAffidavitsfollows.]Page11of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878Signer ID: LHLQYXFA13...Signer ID: TWUN8A3O13...INWITNESSWHEREOF,thepartiesheretohavecausedthisAgreementtobeexecutedthedayandyearasfirststatedabove.CITYOFSOUTHMIAMICITRINCOOPERMAN&COMPANYLLPBy:Genaro“Chip”IglesiasCityManagerBy:Alex^ugustcMaragingDirectorAttest:By:Nkenga“Nikki”Payne,CMC,FCRMCityClerkApprovedastoformandlegalsufficiency:By^S/WeissSerotaHelfmanCole&Bierman,P.L.CityAttorneyAddressesforNotice:Genaro“Chip”IglesiasCityofSouthMiamiAttn:CityManager6130SunsetDriveSouthMiami,FL33143305-668-2510(telephone)305-663-6345(facsimile)chip@southmiamifl.gov(email)Withacopyto:WeissSerotaHelfmanCole&Bierman,P.L.Attn:LillianArango,Esq.CityofSouthMiamiAttorney2800PoncedeLeonBoulevard,Suite1200CoralGables,FL33134larango@wsh-law.com(email)AddressesforNotice:AlexAugusteCitrinCooperman&CompanyLLPManagingDirector355AlhambraCircle,Suite900Miami,FL33134305-444-0999(telephone)305-443-5172(facsimile)aaguste@critrincooperman.com(email)Withacopyto:_(telephone)(facsimile)(email)Page12of12 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878E-VERIFYAFFIDAVITInaccordancewithSection448.095,FloridaStatutes,theCityrequiresallcontractorsdoingbusinesswiththeCitytoregisterwithandusetheE-Verilysystemtoverifytheworkauthorizationstatusofallnewlyhiredemployees.TheCitywillnotenterintoacontractunlesseachpartytothecontractregisterswithandusestheE-Verifysystem.ThecontractingentitymustprovideofitsproofofenrollmentinE-Verify.Forinstructionsonhowtoprovideproofofthecontractingentity’sparticipation/enrollmentinE-Verify,pleasevisit:https://www.e-verifv.gov/faq/how-do-i-provide-proof-of-my-participationenrollment-in-e-verifyBysigningbelow,thecontractingentityacknowledgesthatithasreadSection448.095,FloridaStatutesandwillcomplywiththeE-Verifyrequirementsimposedbyit,includingbutnotlimitedtoobtainingE-Verifyaffidavitsfromsubcontractors.K)CheckheretoconfirmproofofenrollmentinE-VerifyhasbeenattachedtothisAffidavit.Inthepresenceof:Signed,seatedanddeliveredby:PrintName/AlexAugusteTitle:ManagingDirectorWitness#2PrintName:PipixXQaIEntityName:CitrinCoopermanACKNOWLEDGMENTStateofFloridaCountyofBrowardTheforegoinginstrumentwasacknowledgedbeforemebymeansofSphysicalpresenceoronlinenotarization,this24dayofSeptember,2025,byAlexAuguste(nameofperson)as..ManagingDirector(typeofauthority)forCitrinCooperman(nameofpartyonbehalfofwhominstrumentisexecuted).NotaryPublic(Print,Stamp,orTypeasCommissioned)XPersonallyknowntome;orProducedidentification(TypeofIdentification:).Didtakeanoath;or—c-Didnottakeanoath~*mTcnJf''MyComm.ExpiresMay27,2027BondedthroughNationalNotaryAssn.KAiTLINFCHUBECKNotaryPublic•StateofFloridaCommissioniHH370129CityofSouthMiamiE-VerifyAffidavit Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878©2024Mapbox©OpenStreetMapMapbasedonsearchtool'sfulldataset.Datarefresheseverydayatmidnight.ColorshowsTotalHiringSitesbyState.Mapwillactasafiltertothetable.SearchFilters[TableOnlyfilter-TabledatashowsrecordsbyLastUpdatedDateindescendingorderanddefaultfilteredtoshowemployersenrolledthisyear]BusinessName[InputEmployer'slegalnameorDBAname]IndustryType'Contains"citrincooperman"AllAccountStatusOpenTerminatedOptedintoE-Verify+NoVYesState/TerritoryAllDateEnrolled[Selectlast30yearsforalldata]01/01/2024to12/31/2024TotalRecordsFiltered:E-VerifyParticipatingEmployerListOptedLastUpdatedDoingAccountintoDateDateWorkforceHiringSiteDateEmployerBusinessAsStatusE-Verify+EnrolledTerminatedSizeLocations2/27/2024CitrinCoopermanAdvisorsLLCOpenNo2/23/20242,500to..NYCitrinCoopermanandCompanyL..OpenNo2/27/20242,500to..NY1 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878AFFIDAVITATTESTINGTONONCOERCIVECONDUCTFORLABORORSERVICESEffectiveJuly1,2024,Section787.06,FloridaStatutes,anongovernmentalentityexecuting,renewing,orextendingacontractwithagovernmentalentityisrequiredtoprovideanaffidavit,signedbyanofficerorarepresentativeofthenongovernmentalentityunderpenaltyofperjury,attestingthatthenongovernmentalentitydoesnotusecoercionforlabororservicesasdefinedinSection787.06(2)(a),FloridaStatutes.Bysigningbelow,Iherebyaffirmunderpenaltyofperjurythat:1.1havereadSection787.06,FloridaStatutes,andunderstandthatthisaffidavitisprovidedincompliancewiththerequirementthat,uponexecution,renewal,orextensionofacontractbetweenanongovernmentalentityandagovernmentalentity,thenongovernmentalentity'mustattesttotheabsenceofcoercioninlabororservices.2.IamanofficerorrepresentativeofCitrinCooperman,anongovernmentalentity.3.CitrinCoopermandoesnotusecoercionforlabororservicesasdefinedintherelevantsectionofthelaw.Inthepresenceof:Witness#1PrintName:zfoobl>iWitness#2PrintName:Underpenaltiesofperjury,Ideclarethat1havereadtheforegoingandthefactsstatedinitarPrintName/A1&AugusteTitle:ManagingDirectorEntityName:CitrinCoopermanStateofFloridaCountyofBrowardOATHORAFFIRMATIONSwornto(oraffirmed)andsubscribedbeforemebymeansof13physicalpresenceoronlinenotarization,this24dayofSeptember,2025,byAlexAuguste(nameofperson)asManagingDirector(typeofauthority)forCitrinCooperman(nameofpartyonbehalfofwhominstrumentisexecuted).XPersonallyknowntome;orProducedidentification(TypeofIdentification:Didtakeanoath;orXDidnottakeanoathNotaryPublic(Print,Stamp,orTypeasCommissioned).)'-^*^1'1KAITLINFCHUBECKIINotaryPublic•StateofFlorida,ICommission#HH370129WlfA?-'MYComm.ExpiresMay27,202711BondedthroughNationalNotaryAssn.CityofSouthMiamiNoncoerciveConductforLabororServicesAffidavit Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878AFFIDAVITREGARDINGPROHIBITIONONCONTRACTINGWITHENTITIESOFFOREIGNCOUNTRIESOFCONCERNPursuanttoSection287.138,FloridaStatutes(whichisexpress!)’incorporatedhereinbyreference),agovernmentalentitymaynotknowinglyenterintoacontractwithanentitywhichwouldgiveaccesstoanindividual’spersonalidentifyinginformationif(a)theentityisownedbyethegovernmentofaforeigncountryofconcern;(b)thegovernmentofaforeigncountryofconcernhasacontrollinginterestintheentity;or(c)theentityisorganizedunderthelawsoforhasitsprincipalplaceofbusinessinaforeigncountryofconcern.Thisaffidavitmustbecompletedbyanofficerorrepresentativeofanentitysubmittingabid,proposal,orreplyto,orenteringinto,renewing,orextending,acontractwithagovernmentalentitywhichwouldgranttheentityaccesstoanindividual’spersonalidentifyinginformation.1.CitrinCooperman(“entity”)doesnotmeetanyofthecriteriainparagraphs(2)(a)-(c)ofSection287.138,F.S.Inthepresenceof:Witness#IPrintName:Ar^roSoWitness#2PrintName:Underpenaltiesofperjury,IdeclarethatIhavereadtheforegoingandthefactsstatedinTitle:ManagingDirectorEntityName:CitrinCooperman.StateofFloridaCountyofBrowardOATHORAFFIRMATIONSwornto(oraffirmed)andsubscribedbeforemebymeansof(3physicalpresenceoronlinenotarization,this24dayofSeptember,2025,byAlexAuguste(nameofperson)asManagingDirector(typeofauthority)forCitrinCooperman(nameofpartyonbehalfofwhominstrumentisexecuted).Personallyknowntome;orProducedidentification(TypeofIdentification:Didtakeanoath;orDidnottakeanoathNotaryPublic(Print,Stamp,orTypeasCommissioned)-—--n,1kaitlinfchubeck|lNotaryPublic•StateofFlorida.iW„.Commission#HH370129fMyComm.ExpiresMay27,202711BondedthroughNationalNotaryAssn,iCityofSouthMiamiEntitiesofForeignCountriesofConcernAffidavit EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” SECTION 3. SCOPE OF SERVICES, SPECIFICATIONS, AND REQUIREMENTS 3.1 BACKGROUND The City of South Miami (“City”) 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, 2025, 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. 3.2 TERM OF ENGAGEMENT An initial four (4) year period Professional Services Agreement with the option to extend for two (2) additional years is contemplated, for a total of six (6) 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. 3.3 SCOPE OF WORK TO BE PERFORMED The City 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 approval. Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” 3.4 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. 3.5 REPORTS TO BE ISSUED Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue the following: 1. 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 11.45, Florida Statutes. 5. Reports required by the Single Audit Act of 1996 and OMB Circular A -133 to include: Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” 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. 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 11.45, 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 15th for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulations. 3.6 SPECIAL CONSIDERATIONS 1. 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 agrees 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 Annual Comprehensive Financial Report (ACFR) while the auditor will be responsible for completing all the schedules, Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” statements and footnotes in the ACFR 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 ACFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). 4. The Auditor’s response should include a brief explanation of the impact of any and all newly established GASB Statements and their effect on the preparation of the ACFR, including any audit implications. 5. Pursuant to the City Charter, the awarded firm shall be required to be a Certified Public Accountant in order to provide the Services. 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. The selected firm must be certified public accounting firm 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. 3.7 INDEPENDENT EXTERNAL AUDITORS FEES The City’s fee schedule for the external auditors for the past six (6) fiscal years is referenced under Attachment C, “Previous External Auditors Fee Schedule.” 3.8 WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” 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), • 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. 3.9 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: Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” ▪ 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 3.10 SOUTH MIAMI COMMUNITY REDEVELOPMENT AGENCY (CRA) Currently in FY 2025, the City does not have a South Miami Community Redevelopment Agency (CRA), however, should a CRA be established, it is the intention of the audits to include the audit of the CRA; requiring that a Separate Report and Presentation be provided to the established Community Redevelopment Agency Board. 3.11 DESCRIPTION OF THE GOVERNMENT SELF-INSURANCE: The City has no self-insurance. General Liability, Property, & Auto, and Workers’ Compensation is through a private insurance provider. NAME AND TELEPHONE NUMBER OF CONTACT PERSONS: After selection, the auditor's principal contact with the City of South Miami will be Jaclyn Barzola, Assistant 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: 1. 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 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” The City of South Miami’s fiscal year begins on October 1st and ends on September 30th. The City of South Miami has a total payroll of approximately $11.6 million covering approximately one hundred and seventy five (175) employees. The total budget for fiscal year 2024/2025 is below: FY 2025 ADOPTED General Fund 26,920,484 Stormwater Drain Trust Fund 788,398 Local Option Gas Tax 500,000 Parks & Recreation Facilities Impact Fee Fund 1,310,000 Tree Trust Fund 160,000 Art in Public Places 39,955 Peoples Transportation - Transportation 1,857,000 Peoples Transportation - Transit 360,000 Debt Service 1,050,125 Capital Improvement Program 11,028,294 Emergency Reserve 0 State Forfeiture 45,000 Federal Forfeiture 440,000 TOTAL 44,499,256 More detailed information on the government and its finances can be found in the City’s Annual Budget document, Annual Comprehensive 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. 3.12 FUND STRUCTURE The City of South Miami uses the following fund types and account groups in its financial reporting: Fund Type General Fund Special Revenue Funds Fiduciary Funds Debt Service Fund Capital Projects Funds General Fixed Assets 3.13 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 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” government type funds are prepared on a modified accrual basis of accounting. 3.14 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: 1. 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 5. Federal Emergency Management Agency 6. Florida Recreation Development and Assistance Program 7. U.S. Department of Labor 8. U.S. Department of Homeland Security 3.15 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. 3.16 PENSION PLANS The City of South Miami participates in the following pension plans: SINGLE -EMPLOYER PLAN DEFINED BENEFIT DEFINED 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 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” Note: The selected vendor will be requested to complete the audits for all pension plans. The pension boards may request that they choose their own auditing firm in the future so this engagement does not guarantee the pension audits. 3.17 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 https://www.southmiamifl.gov/682/Annual-Report or contact Nkenga Payne, CMC, City Clerk, at 6130 Sunset Drive, South Miami, Florida 33143 or call (305) 663-6340. 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. 3.18 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: 1. 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 31st. 2. Interim Work The auditor shall complete interim work by September 15th. 3. Fieldwork The auditor shall complete all fieldwork around or near December 31st. 4. Draft Reports The auditor shall have drafts of the audit report and recommendations to management available for review by February 17th. 5. Final Report The auditor will be responsible for printing the number of copies needed by the City of South Miami of the Annual Comprehensive Financial Report by March 15. The City of South Miami will be responsible for supplying the cover for the report. In addition, the final version of the Annual Comprehensive Financial Report must also be emailed to the City of South Miami in a PDF format, an Excel format and a Word Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT “A” SCOPE OF SERVICES Exhibit “A” format. The auditor will be responsible for presenting the ACFR 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. 3.19 DATE FINAL REPORT IS DUE It is anticipated that the auditor will deliver the opinion letter, management letter, and all requested reports by March 15th of each year. END OF SECTION 3 Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 1 1.7.1 COVER PAGE PROPOSAL FOR RFP NO. FN2025—02 FOR “EXTERNAL AUDIT SERVICES” Issued on April 8, 2025 Citrin Cooperman 355 Alhambra Circle Suite 900 Miami, FL 33134 Phone: 305.444.0999 Contact: Alex Auguste Email: aauguste@citrincooperman.com EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 CITRINCOOPERMAN’ F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 2 PROPOSAL FOR City of South Miami, Florida 2025 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 CITRINCOOPERMAN8 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 3 1.7.2 TABLE OF CONTENTS City of South Miami, Florida 1.7.1 COVER PAGE .............................................................................................. 1 1.7.2 TABLE OF CONTENTS ................................................................................. 3 1.7.3 LETTER OF INTENT ..................................................................................... 4 1.7.4 RESPONSE FORM PACKAGE ....................................................................... 6 1.7.5 RESPONDENT’S QUALIFICATIONS ............................................................. 7 1.7.6 PROOF OF EXPERIENCE ........................................................................... 11 1.7.7 KEY STAFF QUALIFICATIONS .................................................................... 18 1.7.8 RECENT EXPERIENCE ............................................................................... 25 1.7.9 PRICE PROPOSAL ..................................................................................... 27 1.7.10 INSURANCE CERTIFICATE ...................................................................... 28 1.7.11 SPECIAL CONSIDERATION ...................................................................... 29 APPENDICES ...................................................................................................... 30 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 4 1.7.3 LETTER OF INTENT April 8, 2025 Steven P. Kulick, Chief Procurement Officer City of South Miami 6130 Sunset Drive South Miami, FL 33143 Dear Mr. Kulick: We welcome and appreciate the opportunity to present this proposal to provide external audit services to the City of South Miami, Florida (the “City”). Our team is passionate about developing strong relationships with each of our clients while delivering unparalleled service. Our objective is to provide quality and timely services that exceed expectations. Our proposed engagement team includes fully dedicated government professionals who will serve the City throughout the engagement to ensure that deadlines are met and reports are issued in a timely manner. We will work with you and your team through all aspects of the engagement outlined in our proposal. GOVERNMENTAL EXPERIENCE Citrin Cooperman, and its predecessor Keefe McCullough, have been dedicated to the public sector for over 45 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. By making the public sector a focus of our firm, we have the technical expertise to keep our clients informed of any upcoming technical pronouncements well in advance. This commitment allows us to deliver an unmatched level of service to our clients, with some municipalities being our client for over forty years. EXPERIENCED PROFESSIONALS Our proposed audit team for this engagement has extensive governmental experience, including municipalities comparable to the size and scope of your City. The professionals assigned to your engagement have exceeded the mandatory continuing professional education requirements and are dedicated to the public sector by working almost exclusively on governmental entities. Because of our time spent working with governments, we are specialists when it comes to the particulars of governmental accounting and the increasing amount of other issues facing many local governments. EFFICIENT TRANSITION We have a great deal of experience with transitioning between accounting firms and can guarantee a smooth process with minimal disruption to City staff and operations. We accomplish this with our engagement team’s extensive governmental experience, detailed planning and constant communication with you. We strive to bring additional value by identifying issues that you may not see and to help initiate ideas to enhance your organization. Our objective is to provide value beyond our financial and compliance audits. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 5 SCOPE OF SERVICES In preparing our proposed audit plan, we reviewed the City’s RFP, prior financial statements and the 2025 budget. The following proposal reflects our understanding of your needs and illustrates the approach we will take in providing the professional services required for your City. Citrin Cooperman is committed to performing the auditing services within the prescribed time frame as outlined in the City’s request for proposal. We hereby attest to our authority to submit this proposal and to individually bind Citrin Cooperman to perform this audit in accordance with the resulting contract agreement should the firm be selected. This proposal is a firm and irrevocable offer for a period ninety (90) days from the date of the proposal. The following individual is authorized to make representations for the firm: Alex Auguste Citrin Cooperman 355 Alhambra Circle Suite 900 Miami, FL 33134 Phone: 305.444.0999 aauguste@citrincooperman.com Our goal is to provide valuable services and contribute to your success by delivering solutions that are just right for you, all at a very competitive rate. We hope that our client service philosophy, expertise, and reputation for quality will be major factors you consider when evaluating our firm. Citrin Cooperman, and its predecessor Keefe McCullough, would be honored to once again form a strong partnership with your City. Very truly yours, Alex Auguste Manager Director aauguste@citrincooperman.com 305.444.0999 "Citrin Cooperman" is the brand under which Citrin Cooperman & Company, LLP, a licensed independent CPA firm, and Citrin Coop erman Advisors LLC serve clients’ business needs. The two firms operate as separate legal entities in an alternative practice structure. The entities of Citrin Cooperman & Company, LLP and Citrin Cooperman Advisors LLC are independent member firms of the Moore North America, Inc. (MNA) Association, which is i tself a regional member of Moore Global Network Limited (MGNL). All the firms associated with MNA are independently owned and managed entities. Their membership in, or association with, MNA should not be construed as constituting or implying any partnership between them. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 6 1.7.4 RESPONSE FORM PACKAGE Citrin Cooperman's completed forms can be found starting on the subsequent page: EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 SECTION 4. RESPONSE FORM PACKAGE As provided in the 1TB,the following items must be attached to this Response: FORMS STATUS Form 1 -Response Form Package Acknowledgement Form 2A.Respondent’s Certification (if Company or Corporation)N/A Form 2B.Respondent’s Certification (if Partnership) Form 3.Single Execution Affidavits Form 4.Dispute Disclosure Form 5.Certification Regarding Debarment,Suspension,&Other Responsibility Matters Primary Covered Transactions Form 6.Respondent’s Qualifications Survey Form 7.Key Staff and Proposed Subcontractors. Form 8.Reference List a Form 9.External Auditor’s Fee Schedule Proposal ATTACHMENTS Citrin Cooperman &Company,LLPThiscompetitivesolicitationincorporatesthefollowingattachments,which should be reviewed thoroughly and,if applicable,completed prior to submitting a response to this competitive solicitation. The City is attaching the following Attachments: Attachment A. Attachment B. Attachment C. Sample Contract Declaration/Affidavit of Representation Previous External Auditors Fee Schedule 27 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS 1 hereby propose to furnish the goods and services specified in the Request for Proposals RFP No. FN2025-02.I agree that my Response will remain firm for a period of 1 80 days after opened by the City in order to allow the City adequate time to evaluate the Response. 1 certify that all information contained in this Response is truthful to the best of my knowledge and belief. I further certify that I am duly authorized to submit this Response on behalf of the Firm named as the Proposing Firm and that said Firm is ready,willing,and able to perform if awarded the Agreement. I further certify,under oath,that this Response is made without prior understanding,agreement,connection, discussion,or collusion with any other person,firm or corporation submitting a Response;no officer, employee or agent of the City of South Miami or any other Respondent has an interest in said Response. Furthermore,1 certify that the undersigned executed this Response Form with full knowledge and understanding of matters therein contained and was duly authorized. 1 further certify that the Respondent acknowledges receipt of all Addenda issued by the City in connection with the RFP (Check the box next to each addendum received). v Addendum 1 Addendum 6 \/Addendum 2 Addendum 7 Addendum 3 Addendum 8 Addendum 4 Addendum 9 Addendum 5 Addendum 10 Attached hereto are the following forms/documents which form a part of this Response: Sf Form 1. N/A Form 2A. if Form 2B. Form 3. Form 4. sf Form 5. Form 6. Form 7. Form 8. sf Form 9. Response Form Package Acknowledgement. Respondent’s Certification (if Company or Corporation) Respondent’s Certification (if Partnership) Single Execution Affidavits Dispute Disclosure Certification Regarding Debarment,Suspension,&Other Responsibility Matters Primary Covered Transactions Respondent’s Qualifications Survey Key Staff and Proposed Subcontractors Reference List External Auditor’s Fee Schedule Proposal 28 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS (CONTINUED) Citrin Cooperman &Company.LLP NAMELY RESPONDENT FIRM SIGNATURE uF RESPONDENT Alex Auguste,Managing Director NAME &TITLE,TYPED OR PRINTED MAILING ADDRESS 355 Alhambra Circle Suite 900,Miami,FL 33134 (305 )444.0999 TELEPHONE NUMBER State of Florida County of Miami-Dade The foregoing instrument was acknowledged before me by means of \/physical presence or online notarization,this 8th day of April ,20 25 ,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,LLP (name of party on behalf of whom instrument is executed). Notary Public (Print,Stamp,or Type as Commissioned) V Personally known to me;or Produced identification (Type of Identification:) Did take an oath;or X Did not take an oath Comm.Expires May 27,2027BondedthroughNationalNotaryAssn. ;;Notary Public State of Florida 29 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 2B RESPONDENT’S CERTIFICATION (if Partnership) CERTIFICATE STATE OF Florida ) )SS )COUNTY OF Miami-Dade I HEREBY CERTIFY that a meeting of the Partners of Cil rin Cooperman &Company,LLP ,a partnership existing under the laws of the State of Florida ,held on April 8 , 2025,the following resolution was duly passed and adopted: “RESOLVED,that Alex Auguste , as Managing Director of the Partnership,be and is hereby authorized to execute the Response dated April 8 ,2025,to the City of South Miami for RFP NO.FN2025-02 External Audit Services from this partnership and that his execution of thereof, attested by the shall be the official act and deed of this Partnership.” I further certify that said resolution is now in full force and effect. IN WITNESS WHEREOF,I have hereunto set my hand this «tl>.day of April 2025. Secretary (SEAL) $1 Notary Public State of Florida Commission A HH 370129 Bonded through National Notary Assn. 31 of69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 3 SINGLE EXECUTION AFFIDAVITS This form must be signed and sworn to in the presence of a notary public OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. THIS FORM COMBINES SEVERAL AFFIDAVIT STATEMENTS TO BE SWORN TO BY THE RESPONDENT OR RESPONDENT AND NOTARIZED BELOW.IN THE EVENT THE RESPONDENT OR RESPONDENT CANNOT SWEAR TO ANY OF THESE AFFIDAVIT STATEMENTS,THE RESPONDENT OR RESPONDENT IS DEEMED TO BE NON¬ RESPONSIBLE AND IS NOT ELIGIBLE TO SUBMIT A RESPONSE.THESE SINGLE EXECUTION AFFIDAVITS ARE SUBMITTED TO THE CITY OF SOUTH MIAMI AND ARE STATEMENTS MADE: By.Alex Auguste For (Name of Proposing or Responding Entity):Citrin Cooperman &Company,LLP Whose business address is:355 A^ambra Circle,Suite 900,Miami FL 33134 And (if applicable)its Federal Employer Identification Number (FEIN)is:22-2428965 (if the entity does not have an FEIN,include the Social Security Number of the individual signing this sworn statement.SS#:1 Americans with Disabilities Act Compliance Affidavit The above named firm,corporation or organization is in compliance with and agrees to continue to comply with,and assure that any subcontractor,or third party contractor under this project complies with all applicable requirements of the laws listed below including,but not limited to,those provisions pertaining to employment,provision of programs and services,transportation,communications,access to facilities, renovations,and new construction. •The American with Disabilities Act of 1990 (ADA),Pub.L.101-336,104 Stat 327,42 USC 1210112213 and 47 USC Sections 225 and 661 including Title I,Employment;Title II,Public Sendees;Title III,Public Accommodations and Services Operated by Private entities;Title IV, Telecommunications;and Title V,Miscellaneous Provisions. •The Florida Americans with Disabilities Accessibility Implementation Act of 1993,Section 553.501-553.513,Florida Statutes: •The Rehabilitation Act of 1973,229 USC Section 794; •The Federal Transit Act,as amended 49 USC Section 1612; •The Fair Housing Act as amended 42 USC Section 360 1 -363 1 . Respondent Initials 32 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Public Entity Cl imes Affidavit 1 understand that a “public entity crime”as defined in Paragraph 287.1 33(1 )(g),Florida Statutes,means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States,including but not limited to,any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud,theft,bribery,collusion,racketeering,conspiracy,or material misrepresentations. 1 understand that “convicted”or “conviction”as defined in Paragraph 287.133(1 )(b),Florida Statutes, means a finding of guilt or a conviction of a public entity crime,with or without an adjudication of guilt,in any federal or state trial court of record relating to charges brought by indictment or information after July 1,1989,as a result of a jury verdict,non-jury trial,or entry of a plea of guilty or nolo contendere. I understand that an “affiliate”as defined in Paragraph 287.1 33(1 )(a),Florida Statutes,means: 1 .A predecessor or successor of a person convicted of a public entity crime;or 2.An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime.The term “affiliate”includes those officers,directors, executives,partners,shareholders,employees,members,and agents who are active in the management of an affiliate.The ownership by one person of shares constituting a controlling interest in another person,or a pooling of equipment or income among persons when not for fair market value under an arm’s length agreement,shall be a prima facie case that one person controls another person.A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. I understand that a “person”as defined in Paragraph 287.1 33(1 )(e),Florida Statutes,means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity,or which otherwise transacts or applies to transact business with a public entity.The term “person”includes those officers,directors,executives,and partners,shareholders,employees, members,and agents who are active in management of an entity. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) X Neither the entity submitting this sworn statement,nor any of its officers,directors,executives, partners,shareholders,employees,members,or agents who are active in the management of the entity,nor any affiliate of the entity has been charged with ad convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1989. However,there has been a subsequent proceeding before a Hearing Officer of the State of Florida ,Division of Administrative Hearings and the final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list (attach 33 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 a copy of the final order). I understand that the submission of this form to the contracting officer for the public entity identified in paragraph 1 above is for that public entity only and that this form is valid through December 31 of the calendar year in which it is filed.I also understand that 1 am required to inform the public entity prior to entering into a contract in excess of the threshold amount provided in Section 287.01 7,Florida Statutes for category two of any change in the information contained in this form.Mr Respondent Initials No Conflict of Interest or Contingent Fee Affidavit Respondent warrants that neither it nor any principal,employee,agent,representative nor family member has paid or will pay any fee or consideration that is contingent on the award or execution of a contract arising out of this solicitation.Respondent also warrants that neither it nor any principal,employee,agent, representative nor family member has procured or attempted to procure this contract in violation of any of the provisions of the Miami-Dade County and City of South Miami conflict of interest or code of ethics ordinances.Further,Respondent acknowledges that any violation of these warrants will result in the termination of the contract and forfeiture of funds paid or to be paid to the Respondent should the Respondent be selected for the performance of this contract. Respondent Initials Business Entity Affidavit Respondent hereby recognizes and certifies that no elected official,board member,or employee of the City of South Miami (the "City”)shall have a financial interest directly or indirectly in this transaction or any compensation to be paid under or through this transaction,and further,that no City employee,nor any elected or appointed officer (including City board members)of the City,nor any spouse,parent or child of such employee or elected or appointed officer of the City,may be a partner,officer,director or proprietor of Respondent or Vendor,and further,that no such City employee or elected or appointed officer,or the spouse,parent or child of any of them,alone or in combination,may have a material interest in the Vendor or Respondent.Material interest means direct or indirect ownership of more than 5%of the total assets or capital stock of the Respondent.Any exception to these above described restrictions must be expressly provided by applicable law or ordinance and be confirmed in writing by City.Further,Respondent recognizes that with respect to this transaction or bid,if any Respondent violates or is a party to a violation of the ethics ordinances or rules of the City,the provisions of Miami-Dade County Code Section 2-1 1 .1,as applicable to City,or the provisions of Chapter 1 12,part 111,Fla.Stat.,the Code of Ethics for Public Officers and Employees,such Respondent may be disqualified from furnishing the goods or services for which the bid or Bid is submitted and may be further disqualified from submitting any future bids or Bid for goods or services to City. bl- Respondent Initials Anti-Collusion Affidavit 1.Respondent/Respondent has personal knowledge of the matters set forth in its Response and is fully informed respecting the preparation and contents of the attached Response and all pertinent circumstances respecting the Bid; 2.The Response is genuine and is not a collusive or sham Response;and 34 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 3.Neither the Respondent/Respondent nor any of its officers,partners,owners,agents,representatives, employees,or parties in interest,including Affiant,has in any way colluded,conspired,connived,or agreed,directly or indirectly with any other Respondent/Respondent,firm,or person to submit a collusive or sham Response,or has in any manner,directly or indirectly,sought by agreement or collusion or communication or conference with any other Respondent/Respondent,firm,or person to fix the price or prices in the attached Response or of any other Respondent/Respondent,or to fix any overhead,profit,or cost element of the Response price or the Response price of any other Respondent/Respondent,or to secure through any collusion,conspiracy,connivance or unlawful agreement any advantage against the City or any person interested in the proposed Contract. Respondent Initials Scrutinized Company Certification 1.Respondent certifies that it and its subcontractors are not on the Scrutinized Companies that Boycott Israel List.Pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent or its subcontractors are found to have submitted a false certification;or if the Respondent,or its subcontractors are placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. 2.If the Agreement that may result from this RFP is for more than one million dollars,the Respondent certifies that it and its subcontractors are also not on the Scrutinized Companies with Activities in Sudan,Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria as identified in Section 287.135,F.S.pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent,its affiliates,or its subcontractors are found to have submitted a false certification;or if the Respondent,its affiliates,or its subcontractors are placed on the Scrutinized Companies with Activities in Sudan List,or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria during the term of the Agreement. 3.The Respondent agrees to observe the above requirements for applicable subcontracts entered into for the performance of work under the Agreement that may result from this RFP.As provided in Subsection 287.135(8),F.S.,if federal law ceases to authorize the above-stated contracting prohibitions then they shall become inoperative. kb Respondent Initials Drug-Free Workplace Affidavit Respondent hereby recognizes that,pursuant to F.S.§287.087,preference shall be given to businesses with drug-free workplace programs when two responses are equal with respect to price,quality,and service.Respondent understands that in order to qualify as a drug-free workplace,Respondent must: a)Publish a statement notifying employees that the unlawful manufacture,distribution,dispensing, possession,or use of a controlled substance is prohibited in the workplace and specify ing the actions that will be taken against employees for violations of such prohibition. 35 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 b)Inform employees about the dangers of drug abuse in the workplace,the Respondent’s policy of maintaining a drug-free workplace,any available drug counseling,rehabilitation,and employee assistance programs,and the penalties that may be imposed upon employees for drug abuse violations. 1)Give each employee engaged in providing commodities or contractual services under the 1TB a copy of the statement specified in subsection (1). 2)Notify employees that,as a condition of working on the commodities or contractual services under the ITB,the employee must abide by the terms of the statement and will notify the employer of any conviction of,or plea of guilty or nolo contendere to,any violation of chapter 893 or of any controlled substance law of the United States or any state,for a violation occurring in the workplace no later than five (5)days after such conviction. 3)Impose a sanction on,or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee’s community,by any employee who is so convicted. 4)Make a good faith effort to continue to maintain a drug-free workplace through the implementation of this section. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) IX The entity submitting this sworn statement is a drug-free workplace and is in full compliance with the requirements set forth under F.S.§287.087. The entity submitting this sworn statement is not a drug-free workplace. Respondent Initials City Non-Discrimination Requirements Affidavit Respondent understands that pursuant to Section 3-1.1 of the Code of the City of South Miami,the City will not enter into or award a contract to an entity engaged in a boycott. Respondent understands that “Boycott”as defined under Section 3-1.1 of the Code of the City of South Miami means to blacklist,divest from,or otherwise refuse to deal with a nation or country,or to blacklist or otherwise refuse to deal with a person or entity when the action is based on race,color,national origin, religion,sex,gender identity,sexual orientation,marital or familial status,age,or disability in a discriminatory manner.The term boycott does not include a decision based upon business or economic reasons,or boycotts,embargoes,trade restrictions,or divestments that are specifically authorized or required by federal law or state law. Respondent certifies that it is not engaged in a boycott,and is in full compliance with Section 3-1.1 of the Code of the City of South Miami. Respondent Initials 36 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Acknowledgment,Warranty,and Acceptance 1 .Contractor warrants that it is willing and able to comply with all applicable state of Florida laws,rules and regulations. 2.Contractor warrants that it has read,understands,and is willing to comply with all requirements of RFP No.-XX and any addendum/addenda related thereto. 3.Contractor warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the City Commission or City Manager,as applicable. 4.Contractor warrants that all information provided by it in connection with this Response is true and accurate. Ak Respondent Initials (REMAINDER OF PAGE LEFT INTENTIONALLY BLANK. SIGNATURE PAGE FOLLOWS.] 37 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 In the presence of: W^t n esyfrl^lrii^'^a me: Witness ^2 ~Fi°mt Name: Signed,sealed and delivered by: PrintNam/:'Alex Auguste Title:Managing Director State of Florida County Of Miami-Dade ACKNOWLEDGMENT The foregoing instrument was acknowledged before me by means of X physical presence or online notarization,this 8th day of APril ,20 25 ,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,LLP (name of party on behalf of whom instrument is executed). Notary Public (Print,Stamp,or Type as Commissioned) KAITUN F CHUBE«£2^:^ry Publlc ’S^te °f Florida yy My Comm.Expires May 27,2027BondedthroughNationalNotaryAssn.I X Personally known to me;or Produced identification (Type of Identification: Did take an oath;or ^-'"'Did not take an oath 38 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 4 DISPUTE DISCLOSURE Answer the following questions by placing an “X”after “Yes”or “No”.If you answer “Yes”,please explain in the space provided,or on a separate sheet attached to this form. 1.Has your firm or any of its officers,received a reprimand of any nature or been suspended by the Department of Professional Regulations or any other regulator}'agency or professional associations within the last five (5)years? YES NO X 2.Has your firm,or any member of your firm,been declared in default,terminated or removed from a contract or job related to the services your firm provides in the regular course of business within the last five (5)years? YES NO x 3.Has your firm had against it or filed any requests for equitable adjustment,contract claims,Bid protests, or litigation in the past five (5)years that is related to the services your firm provides in the regular course of business? YES NO x If yes,state the nature of the request for equitable adjustment,contract claim,litigation,or protest,and state a brief description of the case,the outcome or status of the suit and the monetary amounts of extended contract time involved. I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Response for the City'of South Miami. ACKNOWLEDGMENT State of Florida County of Miami-Dade The foregoing instrument was acknowledged beforeAme by means of ®physical presence or online notarization,this 8th day of April .20 25 ,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,llp (name of party on behalf of whom instrument is executed). Notary Public (Print,Stamp,or Type as Commissioned)Bonded through National Notary Assn. X PeTsonJlvTcnownTo me:or Produced identification (Type of Identification:) ^^Did take an oath;or xZ Did not take an oath in the normal course of Citrin Cooperman’s business as a national accounting firm,Citrin Cooperman may be made a party to litigation alleging various common law and statutory violations.While Citrin Cooperman expects to resolve all pending matters without any material detrimental impact to the firm,like most accounting firms of any size,Citrin Cooperman does not disclose or discuss its litigation.Litigation is generally disposed of in the normal course of business and under any applicable professional indemnity insurance policy. 39 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 5 CERTIFICATION REGARDING DEBARMENT,SUSPENSION,AND OTHER RESPONSIBILITY MATTERS PRIMARY COVERED TRANSACTIONS This certification is required by the regulations implementing Executive Order 12549,Debarment and Suspension,13 CFR Part 145.The regulations were published as Part VII of the May 26,1988 Federal Register (pages 19160-19211).Copies of the regulations are available from local offices of the U.S.Small Business Administration. (1 )The prospective primary participant certifies to the best of its knowledge and belief that it and its principals: (a)Are not presently debarred,suspended,proposed for disbarment,declared ineligible,or voluntarily excluded from covered transactions by any Federal department or agency; (b)Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public (Federal,State,or local)transaction or contract under a public transaction:violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery ,bribery,falsification or destruction of records,making false statements,or receiving stolen property; (c)Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal,State,or local)with commission of any of the offenses enumerated in paragraph (1 )(b)of this certification;and (d)Have not within a three-year period preceding this application had one or more public transactions (Federal,State,or local)terminated for cause or default. (2)Where the prospective primary participant is unable to certify to any of the statements in this certification,such prospective primary participant shall attach an explanation to this Statement of Qualifications. Entity Name:Cit rin CooPer ma n &co mPa»y.LL P Date:Z Signature of Authorized Repri Alex Auguste,Managing Director Name and Title of Authorized Representative 40 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 6 RESPONDENT’S QUALIFICATIONS SURVEY COMPANY QUALIFIC ATIONS QUESTIONNAIRE Please complete this Company Qualifications Questionnaire.By completing this form and submitting a response to the RFP,you certify that any and all information contained in the Response is true,that your response to the RFP is made without prior understanding,agreement,or connections with any corporation, firm or person submitting a response to the RFP for the same materials,supplies,equipment,or services,is in all respects fair and without collusion or fraud,that you agree to abide by all terms and conditions of the RFP,and certify that you are authorized to sign for the Respondent’s firm. Some responses may require the inclusion of separate attachments.Separate attachments should be as concise as possible,while including the requested information.In no event should the total page count of all attachments to this Form exceed five (5)pages.Some information may not be applicable;in such instances,please insert “N/A”. Citrin Cooperman &Company,LLP Firm Name 355 Alhambra Circle Suite 900,Miami,FL 33134 Principal Business Address 305.444.0999 305.443.5172 Telephone Number Facsimile Number aauguste@citrincooperman.com Email Address 22-2428965 Federal I.D.No.or Social Security Number Miami-Dade County Local Business Tax Receipt No.7392251 Municipal Business Tax/Occupational License No. FIRM HISTORY AND INFORMATION 31Howmanyyearshasthefirmhasbeeninbusinessunderitscurrentnameandownership? Please identify the Firm’s document number with the Florida Division of Corporations and date the Firm registered/filed to conduct business in the State of Florida: M23000009736 07/26/2023 Document Number Date Filed Please identify the Firm’s category with the Florida Department of Business Professional Regulation (DBPR).DBPR license number,and date licensed by DBPR: Certified Public Accounting Firm AD64727 07/07/2006 Category License No.Date Licensed Please indicate the type of entity form of the Firm (if other,please describe): Individual k Partnership Corporation LLC LLP Other Please identify the Firm’s primary business:A ccou n t in8 a n J busings consulting 41 of69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Please identify the number of continuous years your Finn has performed its primary business:4 5 Please list all professional licenses and certifications held by the Firm,its Qualifier/Principal,and any Key Staff,including any active certifications of small,minority,or disadvantaged business enterprise,and the name of the entity that issued the license or certification: License/Certification Type Name of Entity Issuing License or Certification License No.License Issuance Date CPA Firm State of Florida AD64727 07/07/2006 CPA State of Florida AC50760 12/15/2016 CPA State of Florida AC0013791 03/03/1984 Please identify the name,license number,and issuance date of any prior companies that pertain to your Firm: License/Certification Type Name of Entity Issuing License or Certification License No.License Issuance Date Please identify all individuals authorized to sign for the entity,their title,and the threshold/level of their signing authority: Authorized Signor’s Name Title Signing Authority Threshold (All,Cost up to SX-Amount,No Cost,Other) Alex Auguste Managing Director All Please identify the total number of Firm employees,managerial/administrative employees,and identify the total number of trades employees by trade (e.g.,20 electricians,5 laborers,etc.): Total No.of Employees 3,300 Total No.of Managerial/Administrative Employees 450 Total No.of Trades Employees by Trade INSURANCE INFORMATION Please provide the following information about the Firm’s insurance company: Marsh USA,LLC Insurance Carrier Name Undisclosed Insurance Carrier Contact Person 1166 Avenue of the Americas,New York,NY 10036 Undisclosed Insurance Carrier Address Telephone No.Email Has the Firm filed any insurance claims in the last five (5)years?XNo Yes If yes,please identify the type of claim and the amount paid out under the claim: FIRM OWNERSHIP Please identify all Firm owners or partners,their title,and percent of ownership: 42 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Owner/Partner Name Title Ownership (%) The firm has over 450 partners Please identify whether any of the owners/partners identified above are owners/partners in another entity: XNo Yes If yes,please identify the name of the owner/partner,the other entity’s name,and percent of ownership held by the stated owner/partner: Owner/Partner Name Other Entity Name Ownership (%) Not applicable RECENT CONTRACTS Please identify the five (5)most recent contracts in which your Firm has provided services to other public entities: Public Entity Contact Person Telephone No.Email Address Date Awarded Citv of Aventura Melissa Cruz 305-466-8920 cruzm@cityofaventura com Sept 2020 Citv of Pompano Allison Feurtado 954-786-4600 Allison Feurtado@copbfl com Sept 2021 City of Plantation Anna Ontiniano 954-797-2229 aotiniano@plantation org Sept 1994 City of Wilton Manor ;Carol Conol 954-390-2100 Cconol@wiltonmanors com Sept 2017 Town of Davie William Ackerman 954-797-1050 william_ackerman@davie-fl gov Sept 2020 By signing below,Respondent certifies that the information contained herein is complete and accurate to the best of Respondent’s knowledge. Authorized Signature: Citrin Cooperman &Company,LLPFirm: Print or Type Name:_J^Auguste Title*Managing Director Date*April 8,2025 43 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 7 KEV STAFF &PROPOSED SUBCONTRACTORS KEV STAFF Please complete the following chart with the Finn’s proposed Key Staff.If additional space is required, please copy /duplicate this page and attach to this Form,Additional space:XNo Yes Name Title Years of Experience Years with Firm Licenses/Certifications Bill Benson Partner 40 40 CPA Alex Auguste Managing Director 13 1 CPA John Eusanio Partner 20 7 CPA Michael Quesada Director 17 2 CPA Felix Ramirez IT Partner 36 7 C1SA,CRISC,CGEIT Please explain the Firm’s ability and resources to substitute personnel with equal or higher qualifications than the Key Staff they will substitute for where substitute is required due to attrition,turnover,or a specific request by the City: We are a full-service professional services firm,and therefore we arc well-suited to act as a one-stop shop for all services you need as you continue to grow and evolve.There are a host of industry resources available at Citrin Cooperman.If one of these resources is outside of the core team,we will call upon the firm’s specialists to assist. Please identify each Key Staff member's engagement commitments that will exist concurrently with the City’s Services: Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement None 44 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 PROPOSED SUBCONTRAC TORS Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement The undersigned Respondent hereby designates,as follows,all major subcontractors whom they propose to utilize for the major areas of work for the sendees.The Respondent is further notified that all subcontractors shall be properly licensed,bondable,and shall be required to furnish the City with a Certificate of Insurance in accordance with the contract general conditions.Failure to furnish this information shall be grounds for rejection of the Respondent’s RFP submission.(If no subcontractors are proposed,state “None”on first line below.) Subcontractor Name &Address Scope of Work License Number Not applicable Finn: Authorized Signature: Print or Type Name: Citrin Cooperman &Company,LLP U-pO-'- Alex Auguste Title’M a n a8'nB Director „April 8,2025Date: 45 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 8 REFERENCE LIST IN ADDITION TO THE INFORMATION REQUIRED ON THIS FORM, RESPONDENT SHALL PROVIDE A MINIMUM OF THREE REFERENCE LETTERS. REFERENCE #1 Public Entity Name:City of Plantation,Florida Reference Contact Person/Titie/Department:Ms.Anna Otiniano,Director of Financial Services Contact Number &Email 954-797-2229 aotiniano@plantation.org Public Entity Size/Number of Residents/Square Mileage:$222 million in total revenue,94,000 residents 22 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the City.Beginning in 1994 through the present. Is the Contract still Active?Yes No 46 or 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 PROPOSERREFERENCE form Solicitation Title:Professional Auditng Services Nameof Consultant/Contractor:P^r'n Cooperman and Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date:1 1/25/20 This form SHALL be completed and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. „K.XI-.City of Plantation2.N ame of Frrm/Agency:7 3.Title/Position:Finance Director Email Address:aotiniano@plantation.org Phone#;954-797-2163 5.What typeof work or service has theConsultant/Contractor performed for you or your agency and when? Description of Work/Title of Project Professional Auditing Services,performed currently and for a period of more than 20 years. Approximate Completion (Month/Year) 6.What was the approximate contract value 7.Was the work generally completed on-time °f work?$127 0Q0 and within budget? []Yes No 8.Did theConsultant/Contractor meet theexpectations ad needs of the project? []Yes Q No 9.Was theConsultant/Contractor generally responsive to your requests? 0 Yes Q No 10.Is thereanything else you wish to let us know about this Consultant/Contractor? The City of Plantation has had a successfully partnership with Keefe McCullough (now Citrin Cooperman)for over 20 y ears.During this time,their team has consistently demonstrated— exceptional knowledge,professionalism,and courtesy.I recommned them highly. Signature of Reference: #77685/6 Date:11/20/20 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 REFERENCE #2 Public Entity Name:City of Pompano Beach,Florida Reference Contact Person/Title/Department:Ms.Allison Feurtado,Finance Director Contact Number &Email 954-786-4600 Allison.Feurtado@copbfl.com Public Entity Size/Number of Residents/Square Mileage:$378 million in total revenue,112,000 residents 25 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the City.Beginning in 2021 through the present. Is the Contract still Active?Yes X No 47 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 PROPOSER REFERENCE FORM Solicitation Title:Professional Auditing Services Name of Consultant/Contractor:Citrin Cooperman and Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date:11/25/2024 This form SHALL be completed and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. 1.Name of Reference (person):Allison Feurtado „..City of Pompano Beach2.Name of Firm/Agency:_ 3.Title/Position:Finance Director 4.Email Address:allison-feurtado@copbfl.com Phone#:954-786-4501 5.What type of work or service has the Consultant/Contractor performed for you or your agency and when? Description of Work/Title of Project Audit and Compliance Reporting Approximate Completion (Month/Year) 03/2024 6.What was the approximate contract value 7.Was the work generally completed on-time of this work!$139-632FY202^ud|1 and within budget? []Yes ||No 8.Did the Consultant/Contractor meet the expectations ad needs of the project? []Yes No 9.Was the Consultant/Contractor generally responsive to your requests? []Yes No 10.Is there anything else you wish to let us know about this Consultant/Contractor? See attached Signature of Reference: #77685/6 Date:11/20/24 Question #10 Additional Comments. I recommend Citrin Cooperman for its exceptional audit services, demonstrated expertise, and strong commitment to delivering accurate, reliable, and timely financial reporting. Their team of professionals is not only knowledgeable but also responsive and transparent in communication, making the entire audit process seamless and efficient. They are available and responsive to any new inquiries throughout the year and provide updates that concern governmental finance. Allison Feurtado, Finance Director, City of Pompano Beach. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 REFERENCE #3 Public Entity Name:Town of Southwest Ranches,Florida Reference Contact Person/Title/Department:Mr.Emil C.Lopez,Town Financial Administrator Contact Number &Email 954-434-0008 elopez@southwestranches.org Public Entity Size/Number of Residents/Square Mileage:$21 million in total revenue,8,000 residents 13 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the Town.Beginning in 2020 through the present. Is the Contract still Active?Yes X No 48 of 69 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 PROPOSER REFERENCE FORM Solicitation Title:Professional Auditing Services Name of Consultant/Contractor:C l tri n Cooperman <&Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date:W25/24 This form SHALL be completed and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. 1.Name of Reference (person):C L°P ez 2.Name of Firm/Agency:Town of Southwest Ranches 3 Title/Position-Financial Administrator 4.Email Address:elopez@southwestranches.org Phone #-.(954)434-0008 5.What type of work or service has the Consultant/Contractor performed for you or your agency and when? Description of Work/Title of Project To audit the Town's financial statements in accordance with generally accepted auditing standards and the standards for financial audits set forth in the U.S.GAO Govern.Aud.Standards,OMB Circu¬ lar,and provisions of FL Single Audit Act.Issue Town's ACFR.Approximate Completion (Month/Year) 03/2024 6.What was the approximate contract value 7.Was the work generally completed on-time within budget? /es Q No 8.Did the Consultant/Contractor meet the expectations ad needs of the project? g]Yes No 9.Was the Consultant/Contractor generally responsive to your requests?g Yes No andofthiswork?cnn$67,500 annually 10.Is there anything else you wish to let us know about this Consultant/Contractor? Citrin Cooperman,diligently worked in meeting the Town's deadlines and completing the audit within nine (9)months (March 31st)of the year end closed (September 30th).It generates the ACFR. Signature of Reference: #77685/6 Date:11/19/24 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO.MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report $40,000 S 41,500 S 43,000 S 44,500 S 46,000 S 47,500 2 General Employee &Police Pension S 10,500 S 11,000 S 11,500 S 12,000 S 12,500 S 13,000 3 FL 185 Share Plan S 8,500 $8,750 S 9,000 s 9,250 S 9,500 S 9,750 4 Single Audit (Per Audit)$3,000 S 3,250 S 3,500 S 3,750 S 4,000 S 4,250 5 Community Redevelopment Agency (If Created) S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 Managing Director Title SUBMITTED THIS 8 DAY OF April 20 2025. PROPOSAL SUBMITTED BY: Citrin Cooperman &Company,LLP 305.444.0999 Company Telephone Number Alex Auguste 305.443.5171 Namp'lf Person Authorized to Submit Proposal Fax Number aauguste@citrincooperman.com/Ap/z—Signature Email Address END SECTION 4 49 of 69 Partner - Information Technology Partner Managing DirectorAlex Auguste Bill Benson Michael Quesada John Eusanio Felix Ramirez Director Partner - Government Leader EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 ATTACHMENT B DECLARATION/AFFIDAVIT OF REPRESENTATION This Affidavit is not required for compliance with the City’s Solicitation;however,it may be used to avoid the need to register members of your presentation team as lobbyists.Pursuant to City Ordinance 28-14- 2206 (c)(9),any person who appears as a representative for an individual or firm for an oral presentation before a City certification,evaluation,selection,technical review,or similar committee,must list on an affidavit provided by the City staff,all individuals who may make a presentation.The Affidavit must be filed by with the City Clerk's office at the time a response,bid,or proposal is submitted to the City.For the purpose of this solicitation only,the members listed for the presentation team,with the exception of any person otherwise required to register as a lobbyist,shall not be required to pay any registration fees.No person may appear before any committee on behalf of an anyone unless he or she has been listed as part of the firm's presentation team pursuant to this Affidavit or unless he or she is registered with the City Clerk's office as a lobbyist and has paid all applicable lobbyist registration fees. Pursuant to Section 92.525(2),Florida Statutes,the undersigned,,makes the following declaration under penalties of perjury: Listed below are all individuals who may make a presentation on behalf of the entity that the affiant represents. NAME TITLE Under penalties of perjury,I declare that 1 have read the foregoing declaration and that the facts stated in it are true and specifically,that the persons listed above are the members of the presentation team of the entity listed below. 64 of 69 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 7 1.7.5 RESPONDENT’S QUALIFICATIONS 1.7.5.1. SERVICE AND INCORPORATION Contractor shall have been in business and continuous operation and service and incorporated in the State of Florida for a minimum of five (5) years. Citrin Cooperman acquired Keefe McCullough, which has been the independent auditor for several municipalities in Florida, including the City of South Miami, of a similar complexity and size as the City for over 40 years. Citrin Cooperman is one of the nation’s largest professional services firms. Since 1979, the firm has steadily built their business by helping companies and high net worth individuals find practical, actionable solutions to help them meet their short-term needs and long-term objectives. Citrin Cooperman clients span an array of industry and business sectors and leverage a complete menu of service offerings. Citrin Cooperman & Company, LLP, a licensed independent CPA firm that provides attest services and Citrin Cooperman Advisors LLC, which provides business advisory and non-attest services, operate as an alternative practice structure in accordance with the AICPA’s Code of Professional Conduct and applicable law, regulations, and professional standards. The entities include more than 450 partners and 3,300 total professionals. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 CALIFORNIA Beverty Mills,CA Brentwood.CA Carlsbad.CA Los Angeles.CA Woodland Hills,CA ILLINOIS Chicago.IL OHIO Manslieid,OH Middleburg Heights.OH Westerville.OH Waioughby.OH Woodmere.OH CONNECTICUT Norwalk.CT Woodbridge.CT FLORIDA Fort Lauderdale,FL Miami,FL Sunrise,FL MARYLAND Bethesda.MD Owings Mills.MD MASSACHUSETTS Braintree.MA Worcester.MA NEW JERSEY Florham Park.NJ Voorhees,NJ NEW YORK Jericho,NY MeMle.NY New York.NY (HQ) White Plains.NY NORTH CAROLINA Durham.NC PENNSYLVANIA Ptuladelpha.PA RHODE ISLAND Providence.RI VIRGINIA McLean.VA CAYMAN ISLANDS Grand Cayman Our performance against Key Buying Factors (KBFs),average of 1-10 scores rated by customers who considered vendor1 Core competitors (MM-focused firms) National Global .2 Firm«1 Firm «2 Firm «3 Firm »4 Arm «6 Firm »6 Firm »7 Arm «8 Firm«9KBFImportance^Confidential Confidential Confidential Confidential Confidential Conlidenlial Confidential Confidential Confidential Big 4 N=<65 )<30 )C 52 <33}<42^<29 }C 36 }<45 <31 <36}<51}<43}(200s Has deep industry expertise 29%7.6 7 7.2 7.4 7.2 7 7.3 7.2 7 7.1 7.7 7 8.2 Has deep expertise on new rules/regulations 26%7.8 7.1 7.3 7.8 7.4 7.3 7.4 7.6 7.3 7.2 7.9 7.4 8.2 Has the best quality of people 23%7.7 69 7.2 7.6 7.1 6.8 7.2 6.8 6.9 6.8 7.6 6.9 7.7 I have a good relationship with them 23%8 63 6.5 7.3 7 6.8 6.5 7.3 6.9 7.1 7.6 6.6 7.4 Serves as a strategic thought partner 22%7.6 69 6.4 7.1 68 7.1 69 6.8 6.8 6.9 7.5 6 8 7.7 Has deep advisory capabilities 20%7.6 64 7.1 7.1 7 6.6 7.2 6.8 7.3 6.9 7.6 7.1 8.1 Provides great customer service 18%8 68 7.3 7.6 7 7.4 7.4 7 7.5 7.1 7.5 68 7.4 Has transparent, upfront pricing 18%7.8 68 6.8 7.9 7.4 6.8 68 7.4 68 7.4 7.7 68 7.0 Has an excellent brand reputation 16%7.6 68 6.8 7.4 68 6.5 7.1 7 7 7.3 78 7.1 8.3 Has the lowest pricing 16%7.2 66 6 68 66 6 6.3 6.7 6.3 6.5 6.7 6 2 5.2 Key takeaways Customers consistently highlighted Citrin Cooperman’s strong industry expertise,high- caliber staff,and full-team engagement with clients as key differentiators Customers also described Citrin Cooperman as a “trusted advisor”that consistently seeks out interesting solutions that make sense for their businesses 1.For the following firms,please rate their performance on each dimension from 1 to 10 (1=very poor,10=exceptional).Ratings reflect feedback from all respondents,not just recent customers 2.%of respondents v/ho rated the KBF in top 3 Source:2024 TAA services B2B customer survey (N=221) F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 8 1.7.5.2. LICENSES EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Ron DeSantis.Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:AC50760 EXPIRATION DATE:DECEMBER 31,2025 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES AUGUSTE,ALEX DONAHUE 3204 SE 7TH COURT HOMESTEAD FL 33033 ISSUED:01/14/2025 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. Ron DeSantis,Governor STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Melanie S.Griffin,Secretary |IFIoridadbpr MBER:AD6472 BOARD OF ACCOUNTANCY THE ACCOUNTANCY PARTNERSHIP HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES CITRIN COOPERMAN &COMPANY LLP 50 ROCKEFELLER PLAZA NEW YORK NY 10020 EXPIRATION DATE:DECEMBER 31,2025 Always verify licenses online at MyFloridaLicense.com ISSUED:12/30/2023 Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 9 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Ron DeSantis,Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:AC0013791 EXPIRATION DATE:DECEMBER 31,2026 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473.FLORIDA STATUTES BENSON.WILLIAM GLENN KEEFE.MCCULLOUGH &CO 10843 NW 2ND STREET PLANTATION FL 33324 ISSUED:01/09/2025 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. Ron DeSantis,Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:AC48079 EXPIRATION DATE:DECEMBER 31,2025 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES QUESADA,MICHAEL 8310SW44TH COURT DAVIE FL 33328 ISSUED 10/12/2023 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 10 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 Ron DeSantis.Governor Melanie S.Griffin.Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION dbpr BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES SAINT JOHNS FL 32259 EUSANIO,JOHN 264 ELLSWORTH CIRCLE EXPIRATION DATE:DECEMBER 31,2026 Always verify licenses online at MyFloridaLicense.com ISSUED:01/10/2025 Do not alter this document in any form. This is your license.It is ur’^e to use this document. 1/1 Q.Q Local Business Tax Receipt Miami-Dade County,State of Florida -THIS IS NOT A BILL -DO NOT PAY 7392251 BUSINESS NAME/LOCAT1ON CITRIN COOPERMAN ADVISORS LLC 355 ALHAMBRA CIR STE 900 CORAL GABLES,FL 33134-5028 RECEIPT NO. RENEWAL 7688998 CONSULTANT OWNERCITRINCOOPERMAN ADVISORS LLC 212C/O ALLISON BRACK MGR EXPIRES SEPTEMBER 30,2025 Must be displayed at place of business Pursuant to County Code Chapter 8A -Art.9 &10 PAYMENT RECEIVED BY TAX COLLECTOR 75.00 01/02/2025 PTBTE-25-204041 This Local Business Tax Receipt only confirms payment of the Local Business Tax.The Receipt is not a license, permit,or a certification of the holder's qualifications,to do business.Holder must comply with any governmental or nongovernmental regulatory laws and requirements which apply to the business. The RECEIPT NO.above must be displayed on all commercial vehicles-Miami-Dade Code Sec 8a-276. For more information,visit www.miamidade.pov^axcollector F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 11 1.7.6 PROOF OF EXPERIENCE Provide documentation evidencing the experience of the Respondent and demonstrating that the Respondent has successfully provided Services similar to those specified herein to other firms and/or agencies of similar size and needs as the City, in accordance with: 1.7.6.1 Generally accepted auditing standards and Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA); 1.7.6.2 Government Auditing Standards, as issued by the Comptroller General of the United States; 1.7.6.3 Circular No. A-133, Audits of State and Local Governments, Office of Management and Budget as well as the following additional requirements; 1.7.6.4 The provisions of the Federal Single Audit Act (as amended); 1.7.6.5 The provisions of the Florida Single Audit Act (as amended); 1.7.6.6 Rules of the auditor General for the State of Florida relating to Section 11.45 of the Florida Statutes; and 1.7.6.7 Other applicable federal, state and local laws or regulations. GOVERNMENTAL PRACTICE Citrin Cooperman’s dedicated Governmental Practice serves governmental/public sector entities nationally including municipalities, counties, and state level departments. For the City, the depth of our practice results in experience in all types of governmental entities, including local, state and federal entities. The expectations, capabilities, and needs of the government are growing day-by-day and changing year by year. As lines become blurred between the public and private sector due to new programs, changes in laws and regulations, and constituent demands, we assist our clients because we have the experience and knowledge with all aspects of the industry. We have the depth of resources to assist governmental entities beyond the required audit and accounting needs, drawing on our long immersion in the governmental sector to not only provide a fresh perspective to the City, but also be able to assist management in areas of concern to provide valuable guidance and resources in financial reporting, compliance, and, operational issues. We are committed to our clients and are able to work together to provide innovative and proactive solutions while complying with all applicable regulations. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 12 The success of our clients is of utmost importance to us. Our professionals assist governmental entities in a number of areas above and beyond our core audit and tax services, including: • Audits in accordance with Generally Accepted Auditing Standards and Government Auditing Standards • Audits in accordance with OMB under the Uniform Guidance and Florida Single Audit Act • Low-Income Housing Tax Credits (LIHTC) • Cost certifications including tax credit, HUD, RD, New Market, and Historical Tax Credit • Outsourced CFO and accounting services to governmental entities • Advocacy with oversight and cognizant agencies • Internal control reviews • Operational reviews • Internal audit services • IT review, assessment and structure review • Agreed-upon procedures related to regulatory and cognizant agency filings • Performance audits FURTHERMORE, WE ARE ACTIVE IN THE FOLLOWING INDUSTRY ORGANIZATIONS: 1.7.6 . PROOF OF EXPERIENCE (CONTINUED) The Respondent firm shall be currently engaged in the provision of the Services on a full time basis and shall have been in existence and providing the Services for a minimum of ten (10) years, with a special preference for experience providing the Services in the State of Florida and especially South Florida. At least five (5) years of the Respondent firm’s experience shall be under its current business name. Citrin Cooperman is a well-established accounting firm committed to delivering high-quality financial and auditing services. While our firm recently acquired Keef McCullough, the acquired entity has been providing accounting and financial services for over 40 years, including extensive experience in governmental accounting and municipal engagements. This acquisition has strengthened our capabilities by integrating a team with deep-rooted expertise and a longstanding track record in the industry. Under our current business name, Citrin Cooperman continues to operate with a leadership team that includes key professionals from Keef McCullough, ensuring continuity of service, institutional knowledge, and a seamless transition of expertise. Our firm is actively engaged in providing full-time accounting services, with a strong presence in Florida—particularly in South Florida—where we continue to successfully serve municipalities and governmental entities. See a listing of current governmental clients in section 1.7.8 Recent Experience of our proposal. We are confident that our firm’s extensive experience, coupled with the legacy of Keef McCullough, uniquely positions us to meet and exceed the City of South Miami’s needs. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 AICPA;^HAND NAIIRO GAQC Member F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 13 AUDIT APPROACH Audit and assurance services are provided by Citrin Cooperman & Company , LLP. O UR SERVICE WILL INCLUDE: • Comprehensive planning, tailored to the City’s needs and preferences, and project management • Strong interaction with management and consistent communication throughout the process • A highly experienced engagement team and responsive support from specialists, as necessary • Significant partner and director involvement throughout the entire audit process • Innovative technologies that streamline the process and reduce costs • Insights and best practice sharing, ranging from emerging accounting and tax issues to industry trends • Assistance and consulting on accounting transactions while maintaining our independence We will tailor our audit process to the City and bring in firm specialists, which can often result in efficiencies and process-improvement opportunities for your business. Our partners will deliver proactive ideas, and provide the personal, hands-on attention required to help our clients achieve their goals. We obtain a comprehensive understanding of the City's operations,control environment, accounts and information systems,and identify critical areas of risk.We plan the audit timetable together. PLANNING We evaluate the design of the City's internal controls over financial reporting for each significant transaction cycle.Based on the results,we determine the extent of our testing of your internal controls to supplement our audit plan,which reduces substantive procedures. EVALUATION OF INTERNAL CONTROLS We use our understanding of your internal controls and operations to identify the inherent audit risks and strengths of the City's business and information systems.By performing risk assessment,we can customize our audit approach to focus our efforts on key areas. RISK ASSESSMENT We use innovative audit software as part of substantive testing.This enables us to retrieve information from your data files,if needed,without affecting the integrity of the data; perform data analytics;and analyze a large portion of data sets. SUBSTANTIVE TESTING Our audit will be planned and executed to meet your requested reporting deadlines.Drafts of all our reports,required communications,and management comment letters will be provided to management for input shortly after fieldwork is concluded. CONCLUDING AND REPORTING EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 14 AUDIT PLANNING Our engagement team is composed of professionals who ensure a complete perspective on relevant risks and issues. The result is an efficient audit that helps you anticipate and prevent risks and related financial statement misstatements rather than only “find and fix” errors. During the planning phase, we will further increase our familiarization with your organizational and reporting structure, your key business processes, and your audit risks to heighten the efficiency of the audit. RISK ASSESSMENT As part of the audit planning process, we will meet with key financial and executive personnel of the City to review your strategic goals, objectives, business plan, and risk areas. Our primary responsibility is to provide the City with a high-quality, cost-effective audit. Our approach is based on a risk-assessment orientation. Before any detailed procedures are performed, we spend considerable time evaluating the overall environment in which each entity operates, as well as its internal control structure. In making an overall risk assessment, we also consider factors such as the historical accuracy of internal financial reporting, industry trends, management turnover, the soundness of the City’s financial condition, the emphasis placed by management on a positive control environment, and the overall design of the accounting system. EVALUATION OF INTERNAL CONTROLS To develop an appropriate audit plan (one that reduces the audit risk to an appropriate level), we must understand the entity and the environment in which it operates, including its internal controls. We use this understanding of internal controls to: • Identify the types of misstatements that could occur • Evaluate the internal control deficiencies that may increase the risk of material misstatement • Design internal control testing strategies During the process of evaluating internal controls and designing a detailed audit plan, we assess the control environment and related specific controls, including: • Corporate governance • Monitoring • Financial reporting processes • IT, including computer operations security application modification • Significant financial statement accounts, transactions and processes Based on this evaluation, we could potentially develop procedures to test controls within significant accounting cycles, which may allow us to reduce detailed substantive audit procedures in specific areas. SUBSTANTIVE TESTING APPROACH Based on the results of our risk assessment and other planning procedures, our audit procedures will focus on areas most critical to the City’s activities and operations. CONCLUDING AND REPORTING Following the completion of the audit, we will issue the following reports as applicable: • A report on the fair presentation of the City’s financial statements in conformity with accounting principles generally accepted in the United States of America and Government Auditing Standards. • A management comment letter describing recommendations on internal control over financial reporting, identifying control deficiencies, areas for improvement, and other business implication matters. • Required communications to management and to those charged with governance. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 15 AUDIT TIMELINE We are committed to providing the appropriate resources, experience and efficient processes for the audit of the City. We understand the importance of the City’s deadlines and are committed to issuing final reports as outlined in the timeline below. PHASE TIMING DETAILS Transition Immediate •Citrin Cooperman client independence and acceptance procedures •Engagement letter signed Planning August •Conduct internal client service team meeting •Meet with management to: -Confirm expectations and discuss business risks -Discuss scope of work and timetable -Identify current-year audit issues and discuss recently issued accounting pronouncements -Coordinate fieldwork timing •Develop an audit plan that addresses risk areas and meets management’s expectations Developing an understanding of internal controls and audit procedures August •Document the existing controls environment •Evaluation of internal controls and IT processes •Review significant accounting policies and key contractual documents •Adjust audit plan and coordinate with the City’s staff based on the results of the documented controls environment •Prepare request list of documents to be provided by the City Advanced/interim procedures September •Internal control documentation •Review of significant transactions Audit fieldwork December •Fieldwork •Procedures: -Substantive testing -Analytical review -Account analysis -Detailed test work •Perform/update control evaluation, as necessary •Meet with management to discuss results, financial statements and other required communications Deliverables March •Issue final audit report •Present audit results to management •Provide the City with business and accounting recommendations EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 16 UNIFORM GUIDANCE Our proposed team members have a thorough knowledge of the compliance requirements covered under Uniform Guidance. Our approach to conducting single audits is straightforward and unambiguous. We plan and coordinate the Uniform Guidance compliance procedures in conjunction with the general purpose financial statements. In that regard, we have developed an efficient approach that we use with our clients. The procedures we perform, relevant to your organization’s compliance with federal requirements, will be consistent with the guidance provided in the OMB Compliance Supplement. Annually, we perform financial, compliance, and performance audits in accordance with generally accepted auditing standards and guidelines set forth by the American Institute of Certified Public Accountants (AICPA) and the Government Accountability Office (U.S. GAO). Those audits are usually designed to ensure that the subject of the audit complies with applicable cost principles and standards promulgated by the Government Accounting Standards Board and Financial Accounting Standards Board. Citrin Cooperman prides itself on the efficiency and effectiveness of its audit methodology for entities receiving government grants, awards, contracts, and other backing. AICPA GOVERNMENTAL AUDIT QUALITY CENTER (GAQC) We are members of the AICPA Governmental Audit Quality Center (GAQC) and believe our involvement with the GAQC demonstrates our commitment to audit quality in the critical area of governmental audits, including those performed under Uniform Guidance. Membership in the AICPA GAQC requires technical training for professionals who perform governmental audits, participation in a governmental peer review program, and establishment of programs and policies to ensure all governmental audit teams are current on professional standards and Uniform Guidance requirements. Membership in the GAQC is not a requirement for all firms performing government audits. Citrin Cooperman has elected membership in order to ensure the highest level of quality control in our audit practice and to ensure that we comply with all updates and developments related to governmental auditing. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 An authoritative set of rules and requirements for federal awards that synthesizes and supersedes guidance from earlier OMB circulars. It is applicable to new and incremental federal grant awards issued on or after December 26,2014. UNIFORM ADMINISTRATIVE SUPERCIRCULAR OR TITLE REQUIREMENTS,COST PRINCIPLES,2 OF THE CODE OF FEDERAL AND AUDIT REQUIREMENTS FOR REGULATIONS (CFR)200 FEDERAL AWARDS OFFICE OF MANAGEMENT AND BUDGET CIRCULARS A-21,A-87,A-89,A-102, A-l 10,A-122,A-133 AICPA GAQC Member F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 17 TECHNOLOGY To better serve our clients, Citrin Cooperman has embraced technology to increase our efficiency and effectiveness. Our automated and paperless approach provides efficiencies in the process that are geared to minimize the impact of the audit on your accounting staff. We use a file exchange portal for the transfer of all electronic documents to maintain security of confidential information, as well as to facilitate accessibility of workpapers, accounting records and documents to all members of the team. All team members maintain remote access connectivity with our firm network throughout the engagement process to securely share information and address issues as they arise. These tools assist us in performing the various tasks of the audit process as efficiently and effectively as possible. SOFTWARE The following is a sample of the software currently used by the firm in the delivery of our services: CaseWare/CaseView is our engagement document management software that serves as an electronic binder to keep our documents for each engagement well organized and secure. Axcess is a tax compliance and preparation solution that has thousands of forms and automatically calculates formulas and schedules for federal, state, county, and city tax returns. CCH Axcess Document electronically organizes and stores all types of client documents and business communications in one place to support a true paperless work environment. The XCM Solutions productivity enablement and workflow platform has become a key piece of the technology equation for tax, accounting, and finance organizations as they move toward a real-time, on-demand environment. Sharefile is a web-based file sharing service that allows Citrin Cooperman and their clients to conveniently and securely transfer large files. PPC Checkpoint Tools are a critical part of our workflow to utilize the comprehensive features available for specialized industry engagements, general accounting, auditing, and tax, and more. PPC’s SMART Practice’s functionality provides advanced audit and accounting products to help our accountants truly tailor and specialize their services to the different industries we serve. IDEA data analysis software is a data extraction tool that can effectively and efficiently analyze and evaluate information obtained from client records. Validis’ DataShare is a platform for automating many of the year-end processes by collecting all of the transactional detail from our clients’ accounting platform and providing this data to us for instant analysis. By utilizing Validis, we are reducing the number of hours our clients spend in preparing for the audit or attestation services by eliminating many of the items on our year end request list. MindBridge, the world's leading AI powered financial risk discovery platform with the aim of further enhancing digital audit. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 18 1.7.7 KEY STAFF QUALIFICATIONS 1.7.7.1. KEY STAFF Please refer to the completed form in section 1.7.4 of this proposal. Our team member biographies can be found starting on the subsequent page: EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 19 JOHN M. EUSANIO GOVERNMENT INDUSTRY LEADER, QUALITY CONTROL REVIEWER Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP jeusanio@citrincooperman.com 305.444.0999 John Eusanio is a partner and practice leader of the firm's Governmental Practice. He has over 20 years of public accounting experience providing auditing and accounting services to clients in the non-for-profit, education, and health care sectors. Prior to joining Citrin Cooperman, John was an audit partner at CohnReznick. In addition, John has significant “Big 4” experience, where he also completed a three-year national rotation within KPMG, in which he assisted engagement teams serving various governmental and not-for-profit clients. John has experience providing financial statement audit services to a wide variety of entities, including social service organizations, foundations, associations, state and local government agencies, colleges and universities, health care providers, community and teaching hospitals, long-term care facilities, academic medical centers, and other 501(c)(3) organizations. He also advises clients on accounting and auditing matters relating to Uniform Guidance audits, employee benefit plans, tax-exempt bond offerings, and cost report certifications. EDUCATION & LICENSES Bachelor of Business Administration in Accounting Certified Public Accountant in the States of New York and Florida Chartered Global Management Accountant Certified Nonprofit Executive, National Association of Nonprofit Organizations & Executives (NANOE) AFFILIATIONS Member, American Institute of Certified Public Accountants Member, New York State Society of Public Accountants EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 1 1 tAANOe CDETCNCCertifiedNonprofitConsultant CertifiedDevelopment ,Executive CNE CertifiedNonprofit ,Executive F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 20 WILLIAM G. BENSON PARTNER Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP bbenson@citrincooperman.com 305.444.0999 Bill is a partner based out of Citrin Cooperman’s South Florida offices. Bill is an experienced professional with over 40 years of experience in accounting. Bill is a CPA, and helps businesses, governmental agencies, and not-for- profit organizations with management consulting, compilations, reviews, and audits. His specialties include preparing financial forecasts and projections, accounting system reviews to improve operating efficiencies and internal controls, debt refinancing and structured finance transactions, tax planning and consequences of alternative business strategies, and tax planning for income and estate tax purposes. Prior to Citrin Cooperman, Bill was a partner at Keefe McCullough, which was acquired by Citrin Cooperman in 2024. EDUCATION & LICENSES Bachelor of Science in Business Administration and Accounting, Washington and Lee University Certified Public Accountant in the State of Florida Certified Public Accountant in the State of Tennessee AFFILIATIONS Member, American Institute of Certified Public Accountants (AICPA) Member, Florida Institute of Certified Public Accountants (FICPA) Member, Florida Government Finance Officers Association (FGFOA) EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 21 ALEX AUGUSTE MANAGING DIRECTOR / LEAD ENGAGEMENT/ RELATIONSHIP PARTNER aauguste@citrincooperman.com 305.444.0999 Alex is a managing director in Citrin Cooperman’s Audit and Attest Practice and is based out of the firm’s South Florida offices. Alex is an experienced professional with over 12 years in public accounting. Alex is a CPA and has extensive experience in the accounting profession, providing accounting and auditing services for local government entities, not-for-profit organizations, and private enterprises across a variety of industries, including real estate. He is client service-driven and regularly assists clients with complex accounting, auditing, and financial reporting issues, including but not limited to the implementation of new accounting pronouncements. He specializes in ensuring compliance with all state and federal laws and the preparation and review of financial statements. Prior to Citrin Cooperman, Alex worked at a national provider of assurance, tax, and advisory services as a senior manager. EDUCATION & LICENSES Bachelor of Accounting, University of Florida Master of Accounting, Florida Atlantic University Certified Public Accountant in the States of Florida and New York AFFILIATIONS Member, American Institute of Certified Public Accountants (AICPA) Member, Florida Institute of Certified Public Accountants (FICPA) Member, Florida Government Finance Officers Association (FGFOA) EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 22 FELIX RAMIREZ PARTNER, INFORMATION TECHNOLOGY Partner, Citrin Cooperman Advisors LLC framirez@citrincooperman.com 212.697.1000 x3532 Felix Ramirez is a partner in the firm's New York office and the IT Audit Services leader. He is an experienced professional with a wide range of experience in management consulting, risk advisory and audit services, focused primarily on financial services organizations. Felix has demonstrated leadership effectiveness in project management, human capital development, and client relations and is a strategic thinker with strong operations and process analysis capabilities. Throughout his career, Felix has worked with Fortune 500 global organizations in the areas of integrated audit, IT risk management, IT internal audit, financial statements audit, IT governance, compliance, and third party reporting (SOC reporting). He assists major global clients in banking and capital markets, asset management and insurance, with risk assessments, compliance optimization, and assurance matters. In previous roles at big 4 accounting firms, Felix served as SOC Reports Champion and strengthened their audit and assurance practices by incorporating IT-related audit and advisory services, effectively leveraging SOC reports as part of external financial audits, and developing professional development programs in conducting SOC examinations. He also provided IT risk and controls guidance to the firms’ leadership, supervised internal audit and IT risk engagements at client organizations, and provided expert advice on assessing technology risks and controls for critical activities and business processes. risks and controls for critical activities and business processes. EDUCATION & LICENSES Bachelor's Degree in Mathematics and Computer Programming, UNPHU - Santo Domingo, Dominican Republic Master's Degree in Business Administration, PUCMM - Santo Domingo, Dominican Republic Certified Information Systems Auditor (CISA) Certified in Risk and Information Systems Control (CRISC) Certified in the Governance of Enterprise IT (CGEIT) AFFILIATIONS Member, American Institute of Certified Public Accountants EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 23 MICHAEL QUESADA AUDIT DIRECTOR mquesada@citrincooperman.com 954.771.0896 Michael has over 17 years of accounting and auditing experience, focused primarily in the public sector. Michael brings valuable governmental finance and operational knowledge as he previously served as a Controller and an Assistant Finance Director for two cities in South Florida. He has supervised audit engagements of large and complex governmental entities. Michael specializes in internal control assessments, compliance audits, and preparing Comprehensive Annual Financial Reports (ACFRs) for governmental entities. Michael regularly participates in and attends numerous seminars regarding governmental auditing, governmental pension plans, and current governmental pronouncements. EDUCATION & LICENSES Bachelor's Degree in Accounting, Florida Atlantic University Certified Public Accountant in the State of Florida EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 24 1.7.7.2. ORGANIZATIONAL CHART Our firm is unique in that we provide a hands-on leadership team that stays actively involved through all phases of the engagement. We provide working partners who serve as part of the project management and may, in fact, assume roles that other firms would leave to less experienced staff. This distinction adds value for our clients and enables us to exceed expectations while still delivering cost-effective solutions. Ultimately, it is the people-on-the-ground that deliver successful results. Your Citrin Cooperman engagement team will minimize disruptions to your operations, reduce stress and deliver high-quality solutions aligned with industry best practices. You can expect continuity from this team. The City will know who will be working the engagement and will be informed of the team’s experience. You will have access to the team throughout the year, not just during the engagement. Your engagement team is a collegial, collaborative and qualified group of professionals, who are committed to meeting your needs. We have charted out for you a visual representation of the core engagement team that will be supporting the City and their respective roles on the engagement. Our professionals each bring extensive experience serving clients of your size/structure and have a strong understanding of the industry. FELIX RAMIREZ Information Technology Partner, Citrin Cooperman Advisors LLC ALEX AUGUSTE Managing Director (Lead Engagement/Relationship Partner) WILLIAM G. BENSON Partner Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP A U D I T IT JOHN M. EUSANIO Government Industry Leader, Quality Control Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP MICHAEL QUESADA Director ADDITIONAL SUPPORT STAFF & SPECIALISTS, AS NECESSARY. There are a host of additional industry resources available at Citrin Cooperman. If one of these resources is outside of the core team, we will call upon the firm’s specialists to assist. If you decide to engage our firm experts for services outside the scope of work, we will estimate the cost in advance and will provide you with an estimate for each project. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 25 1.7.8 RECENT EXPERIENCE Below are some of our engagements performed in the last five years: REPRESENTATIVE CLIENT LIST City of Plantation, Florida NAME Ms. Anna Otiniano, Director of Financial Services TELEPHONE 954-797-2229 SCOPE OF WORK Annual financial and compliance audits of the City DATE 1994 through Present City of Pompano Beach, Florida NAME Ms. Allison Feurtado, Finance Director TELEPHONE 954-786-4600 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2021 through Present Town of Davie, Florida NAME Mr. William W. Ackerman, Budget and Finance Director TELEPHONE 954-797-1050 SCOPE OF WORK Annual financial and compliance audits of the Town DATE 2020 through Present Town of Southwest Ranches, Florida NAME Mr. Emil C. Lopez TELEPHONE 954-434-0008 SCOPE OF WORK Annual financial and compliance audits of the Town DATE 2020 through present City of Wilton Manors, Florida NAME Ms. Carol Conol, Assistant Finance Director TELEPHONE 954-390-2100 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2017 through Present City of Aventura, Florida NAME Melissa Cruz, Finance Director TELEPHONE 305-466-8920 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2020 through Present EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 26 The firm has a laser focus on quality and service delivery. While it is of the utmost importance that we at Citrin Cooperman maintain our independence in working with our clients, we work as a team with our clients to get the right answers. This is evident in our ability to maintain long-standing client relationships and establishing a mutual respect for each party’s technical skills. We are proud to provide audit, compliance, and advisory services to a variety of municipalities within our practice. Detailed below is a representative list of entities the firm currently serves. Municipality Funds Total Revenue City of Aventura 18 $94,393,000 City of Coconut Creek 17 $12,192,000 City of Cooper City 10 $62,884,000 City of Dania Beach 27 $102,940,206 City of Key West 18 $142,162,437 City of Lighthouse Point 11 $26,623,133 City of Marathon 10 $45,719,513 City of Margate 14 $138,272,000 City of North Lauderdale 10 $74,235,370 City of Plantation 16 $222,359,000 City of Pompano Beach 31 $377,862,000 City of Weston 14 $155,936,000 City of Wilton Manors 19 $44,443,590 Town of Davie 22 $217,621,000 Town of Southwest Ranches 6 $21,380,608 Village of Indiantown 5 $11,169,003 North Springs Improvement District 22 $34,316,364 Hillsboro Inlet District 1 $2,250,036 Key Largo Fire Rescue and EMS District 1 $4,635,845 EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 27 1.7.9 PRICE PROPOSAL We believe that fees should be commensurate with the time involved and the value of the services rendered. Our approach is designed to deliver value-added, cost-effective professional services. With all new clients, there are start-up costs related to planning, development of permanent file material, supervision, and administration. We absorb these costs as our commitment to building a long-term relationship. At Citrin Cooperman, we practice a policy of “no surprises.” You will know our fee up front – without any hidden costs. As we become more familiar with your operations and feel the need to recommend additional services that will save you time and money, we will raise those issues with you. If you decide to engage our firm for these or other services, we will estimate the cost in advance and will provide you with an estimate for each project. ASSUMPTIONS AND EXPENSES The fee quoted assumes there will be no significant change in the nature, size, or structure of the existing operations of the City of South Miami and the books and records are in reasonably good order. In light of the current accountancy environment, our fee also assumes there will be no significant change in the scope of auditing standards and accounting principles generally accepted in the United States of America. Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement plus directly billed expenses, including report processing, travel, meals, and fees for services from other professionals, as well as a charge of 6% of fees for all other expenses, including indirect administrative expenses such as technology, research and library databases, communications, and clerical assistance. If additional services are required that are not part of the original scope of services, Citrin Cooperman will develop a fee quote using our standard hourly rates. CLIENT ACCEPTANCE Prior to accepting any clients, we are required by both the accounting profession and our own policies to perform certain pre-acceptance procedures. Although we do not anticipate any problems with the process, our acceptance of the City of South Miami as a client is dependent upon the successful completion of these procedures. FORM 9 Please refer to the completed form in section 1.7.4 of this proposal. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 28 1.7.10 INSURANCE CERTIFICATE EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 CERTIFICATE OF LIABILITY INSURANCE Ckin.'?i t'lj per Kit COVERAGES CERTIFICATE HUMBER REVISION NUMBER;-MrCOIJJMttS?61 UBtt Ci 1SBB-2016 ACOR 0 CORPORATION All rights rMHYfid IMPORTANT M Rha cwulkii*hoftiaf 11 mi ADDITIONAL INSURED,ih*pGl>c^te&^muu km ADCPHONAL INSURED pmvfaitMM or ba andcoad. H SUERODATIDM IS WAIVED.&ubjKi w iho And Londiuoni of uh*corum pohcttL require an arwiqrMnwnL A JUiwiMnt tun THIS CERTIFICATE 13 ISSUED AS A MATTER OF INFORMATION OWLY AND CONFERS MO RIGHTS UPON THE CERTIFICATE HOLDER.THS CERTfKATE DOES NOT AFFIRMATIVELY OR NEDATTVELY AMEW,EXTEND OR ALTER THE CO VEHAM AFFORDED BY THE POLICIES BELOW.TWS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUWQ INSURER(&],AUTHORIZED REPRESENTATIVE OR PRODUCER.AND THE CERTFICATE HOLDER. THB tS TO CERTFY THAT THE POUOES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE WSURED NAMED ABOVE FOR THE POUCY PERIOD WDCATED mOTwThSTanDwC AMY REQuREmENT TERM OR CCnCmTOi OF ANY CONTRACT Oft OTKR DOCUMENT WTh RESPECT TO WhiCh THS CtM flFlCAit MAY EK ISSUED Oft WAV PERTAIN THE BY Th*POLOS5 Pt SC*HH D '•R|IN is TO ALL THE TERMS (xgujsjoms AMP cO«Drflows <X SuCh POuCt ft UMTS S«QW<way hav<Ml si by Pa^CvumS rm— Cl*Gocpea’wi L CorwY-LLP SDRKkddkrItemKT NUB mti aaawxrfrn 04*1*8 thn certificate ooei not corvee •^nu to The certFicate hoKX-in lieu o*such endorsement!»|. T IUWU d F»Ars«A_K MJWKDMmMaUMMK MAC » riMt HIMtfBC: HIMIllit BIMtfBr coaaHRLaki ofMCUL UABMJTT a ||occuw CACHOCCLPMIMCC 1|Ct*MS.MU rtTWJI;|X1 i ufQf 1*4«^t eta SONAL S M?/PULPY l OBWl tiGW-Mn uMT tfMi PtR QFHFHM MHMtOATC »-LJ1^ ^&SS 1 1 MPDW«UIUB*JFT1 Li toxrianik t AX"'ALTO &3OL r rULKV iPw>wwi i am™MICD M/HMCBi-Y W“D hmiiTWrhCn xinru.cuct MXMT mAHT p«^.wr 1 SWiffHW tWsUZitirVratMtFL I laawn imim tittSlLML* _OCCUM LLAM4 HMM LACMWCL«"l’«e 1 ADSM'dATE l tLalr V MM YVrra*1 RAAM FTV h 1 A ISKrurell m”- JUrtBKprtCr^c-ARrttfRTira-rTft'r f“-iMrKeAi*W«RE»Ci.Li»D’• *11.O-K,!>»*1 1 r mb *aKrCM -jfirrtXM^.N -+ CL CACh'JICCiXSF 1 EL IXUAM MFUKCttFH 1 el txseASt roue 'lm’i A A^unu>K FTai-^o'a rm cp pl etDHffijfli -a.a —-— •ML MM Pu Cjui vdnW-AjgrH^ SIR ISDHl.OK 1D0O0K WaW knurrd Kbw lxn»mr il'jrfrurl FjrtwMit- CHiU^M4 C4np«t]i UP CMi CWponenadrtU^U< W &Kta4art PUhk tea Wk.UY WEDS SHOULD ANY OF THE ABOVE DESCRIBED ROUGES BE CANCELLED BEFORE THE ENPIRATKHl DATE THEREOF.NOTICE WLl.BE DELIVERED IN ACCORDANCE WITH THE NuCr MOyi^OnS. Ai/nouso AfMf tfNTAlWf 1 ACORD 25 (201&O31 Tha ACORD rum*and logo are regia fared marks of ACORD F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 29 1.7.11 SPECIAL CONSIDERATION CLIENT SERVICE APPROACH Our practice has nurtured a proactive and innovative approach that brings a unique mix of business, entrepreneurial, and technical skills to the organizations and individuals we serve. Our success is evidenced by the success and longevity of our clients, who benefit from a full range of personal attention to their businesses. We assign each client a customized service team selected with their specific needs in mind. The individuals assigned to the City are highly qualified and possess the appropriate experience and skills to serve you best. We believe in building and nurturing relationships with our clients to enhance communication, which makes planning more successful throughout the engagement. This ensures a “no surprises” relationship and encourages the free-flowing exchange of information among our principals, staff, and clients. We will not bill you for routine communication. Our professionals are available throughout the year to facilitate discussions with the City’s management teams to stay abreast of current operations and interim financial results, highlight new accounting and tax regulations, and plan for opportunities. Finally, we will schedule meetings with management and appropriate committees before beginning the annual audit and upon its completion. Citrin Cooperman continually investigates emerging government issues, current events, and regulatory changes to ensure we provide the most accurate and up-to-date recommendations and advice. We also feel firmly that keeping our clients apprised of industry trends is essential. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 30 APPENDICES Appendices EXHIBIT BEXHIBIT BDocument ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 31 APPENDIX A – PEER REVIEW REPORT A review of its system of quality control (“Peer Review”) is required every three years for Citrin Cooperman. Citrin Cooperman has received an unmodified opinion (pass rating) every year in which we have undergone a Peer Review. EXHIBIT B EXHIBIT B Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 *BrownEdwards certified public acaMinta/tti Report on the Firm’s System of Quality Control To the Partners of Citrin Cooperman &Company.LLP and the National Peer Renew Committee We have renewed the system of quality control for the accounting and auditing practice of Citrin Cooperman &Company.LLP (the "finn”).applicable to engagements not subject to PCAOB permanent inspection,m effect for the year ended June 30,2023.Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Renews established by the Peer Renew Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature,objectives,scope,limitations of.and the procedures performed m a system renew as described in the Standards may be found at uww.aicpa.org prsummarv.The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards,if any.are evaluated by a peer reviewer to determine a peer review rating. Firm’s Responsibility The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting m conformity with the requirements of applicable professional standards m all material respects.The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards,when appropriate,and for remediating weaknesses in its system of quality control,if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards,including compliance audits under the Single Audit Act;audits of employee benefit plans: and examinations of service organizations (SOC 1 and SOC 2 engagements). As part of our peer review,we considered reviews by regulator}7 entities as communicated by the firm,if applicable,in determining the nature and extent of our procedures. Opinion In our opinion,the system of quality control for the accounting and auditing practice of Citrin Cooperman &Company.LLP.applicable to engagements not subject to PCAOB permanent inspection, m effect for the year ended June 30,2023,has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting m conformity with applicable professional standards in all material respects.Firms can receive a rating of pass,pass with deficiencyties),or fail. Citrin Cooperman &Company.LLP has received a peer review rating of pass CERTIFIED PUBLIC ACCOUNTANTS Roanoke.Virginia January 30,2024 EXHIBI T B EXHIBI T B Document I D : 2 b 8 c 1 6 c e d 4 9 6 4 1 e 2 1 c 3 f 6 9 d a a 2 6 4 7 5 1 5 1 e 2 2 f a 9 0 0 4 b a 4 6 9 1 b 5 e 5 4 8 e 9 4 8 e d 0 8 7 8 EXHIBIT C EXHIBIT C Document ID: 2b8c16ced49641e21c3f69daa26475151e22fa9004ba4691b5e548e948ed0878 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO.MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report $40,000 S 41,500 S 43,000 S 44,500 S 46,000 S 47,500 2 General Employee &Police Pension S 10,500 S 11,000 S 11,500 S 12,000 S 12,500 S 13,000 3 FL 185 Share Plan S 8,500 $8,750 S 9,000 s 9,250 S 9,500 S 9,750 4 Single Audit (Per Audit)$3,000 S 3,250 S 3,500 S 3,750 S 4,000 S 4,250 5 Community Redevelopment Agency (If Created) S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 Managing Director Title SUBMITTED THIS 8 DAY OF April 20 2025. PROPOSAL SUBMITTED BY: Citrin Cooperman &Company,LLP 305.444.0999 Company Telephone Number Alex Auguste 305.443.5171 Namp'lf Person Authorized to Submit Proposal Fax Number aauguste@citrincooperman.com/Ap/z—Signature Email Address END SECTION 4 49 of 69 Page 1 of 12 PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF SOUTH MIAMI AND CITRIN COOPERMAN & COMPANY LLP THIS AGREEMENT (this “Agreement”) is made effective as of the day of , 2025 (the “Effective Date”), by and between the CITY OF SOUTH MIAMI, a Florida municipal corporation, (hereinafter the “City”), and CITRIN COOPERMAN & COMPANY LLP, a New York limited liability partnership authorized to do business in Florida (hereinafter, the “Consultant”). WHEREAS,the City is in need of external auditing services (the “Services”), all as set forth in greater detail in the Scope of Services attached hereto as Exhibit “A”; and WHEREAS,on February 4, 2025, the City Commission adopted Resolution No. 013-25- 16305, establishing an Auditor Selection Committee (the “Committee”) to assist in the procurement of the Services in accordance with Section 218.391, Florida Statutes, and appointing members to the Committee; and WHEREAS,on March 11, 2025, the City issued Request for Proposals No. FN2025-02 (the “RFP”) for the Services, which RFP is incorporated herein by reference as though fully set forth herein; and WHEREAS,on May 20, 2025, the City Commission adopted Resolution No. [INSERT NUMBER], authorizing the City Manager to negotiate and execute this Agreement with the Consultant for the Services; and WHEREAS, the Consultant will perform the Services on behalf of the City, all as further set forth in the Proposal dated April 8, 2025, attached hereto as Exhibit “A” (the “Services”); and WHEREAS, the Consultant and City, through mutual negotiation, have agreed upon a fee for the Services; and WHEREAS, the Citydesires to engage the Consultant to perform the Services and provide the deliverables as specified below. NOW, THEREFORE, in consideration of the mutual covenants and conditions contained herein, the Consultant and the City agree as follows: 1. Scope of Services. 1.1.Consultant shall provide the Services for the City’s annual financial audits, as required pursuant to Section 218.39, Florida Statutes, and on an as-needed basis for other City auditing projects as set forth in further detail in Exhibit “A” and in accordance with the Proposal attached hereto as Exhibit “B,” which Exhibits are incorporated herein by reference (the “Services”). 10 Page 2 of 12 1.2.Consultant shall furnish all reports, documents, and information obtained pursuant to this Agreement, and recommendations during the term of this Agreement (hereinafter “Deliverables”) to the City. 2. Term/Commencement Date. 2.1.The term of this Agreement shall be from the Effective Date through four (4) years thereafter, unless earlier terminated in accordance with Paragraph 8. Additionally, the City Manager may renew this Agreement for two (2) additional one (1) year periods on the same terms as set forth herein upon written notice to the Consultant. 2.2.Consultant agrees that time is of the essence and Consultant shall complete the Services within the term of this Agreement, unless extended by the City Manager. 3. Compensation and Payment. 3.1.Compensation for Services provided by the Consultant shall be in accordance with the Price Proposal attached hereto as Exhibit “C” (the “Price Proposal”). Compensation for additional services provided on an as-needed basis shall be in accordance with the corresponding rates provided in the Price Proposal attached hereto as Exhibit “C.” Additional expenses that are not included in the Price Proposal must be pre-approved, in writing by the City and will be considered as line item reimbursements, without markup. 3.2.Consultant shall deliver an invoice to City no more often than once per month detailing Services completed and the amount due to Consultant under this Agreement. Fees shall be paid in arrears each month, pursuant to Consultant’s invoice, which shall be based upon the percentage of work completed for each task invoiced. The City shall pay the Consultant in accordance with the Florida Prompt Payment Act after approval and acceptance of the Services by the City Manager. 4. Subconsultants. 4.1.The Consultant shall be responsible for all payments to any subconsultants and shall maintain responsibility for all work related to the Services. 4.2.Consultant may only utilize the services of a particular subconsultant with the prior written approval of the City Manager, which approval may be granted or withheld in the City Manager’s sole and absolute discretion. 5. City’s Responsibilities. 5.1.City shall make available any maps, plans, existing studies, reports, staff and representatives, and other data pertinent to the Services and in possession of the City, and provide criteria requested by Consultant to assist Consultant in performing the Services. 5.2.Upon Consultant’s request, City shall reasonably cooperate in arranging access to public information that may be required for Consultant to perform the Services. 11 Page 3 of 12 6. Consultant’s Responsibilities; Representations and Warranties. 6.1.The Consultant shall exercise the same degree of care, skill and diligence in the performance of the Services as is ordinarily provided by a consultant under similar circumstances. If at any time during the term of this Agreement or within two (2) years from the completion of this Agreement, it is determined that the Consultant’s Deliverables or Services are incorrect, not properly rendered, defective, or fail to conform to City requests, the Consultant shall at Consultant’s sole expense, immediately correct its Deliverables or Services. 6.2.The Consultant hereby warrants and represents that at all times during the term of this Agreement it shall maintain in good standing all required licenses, certifications and permits required under Federal, State and local laws applicable to and necessary to perform the Services for City as an independent contractor of the City. Consultant further warrants and represents that it has the required knowledge, expertise, and experience to perform the Services and carry out its obligations under this Agreement in a professional and first class manner. 6.3.The Consultant represents that is an entity validly existing and in good standing under the laws of Florida. The execution, delivery and performance of this Agreement by Consultant have been duly authorized, and this Agreement is binding on Consultant and enforceable against Consultant in accordance with its terms. No consent of any other person or entity to such execution, delivery and performance is required. 7. Conflict of Interest. 7.1.To avoid any conflict of interest or any appearance thereof, Consultant shall not, for the term of this Agreement, provide any consulting services to any private sector entities (developers, corporations, real estate investors, etc.), with any current, or foreseeable, adversarial issues in the City. 8. Termination. 8.1.The City Manager, without cause, may terminate this Agreement upon five (5) calendar days written notice to the Consultant, or immediately with cause. 8.2.Upon receipt of the City's written notice of termination, Consultant shall immediately stop work on the project unless directed otherwise by the City Manager. 8.3.In the event of termination by the City, the Consultant shall be paid for all work accepted by the City Manager up to the date of termination, provided that the Consultant has first complied with the provisions of Paragraph 8.4. 8.4.The Consultant shall transfer all books, records, reports, working drafts, documents, maps, and data pertaining to the Services and the project to the City, in a hard copy and electronic format within fourteen (14) days from the date of the written notice of termination or the date of expiration of this Agreement. 12 Page 4 of 12 8.5.The Consultant’s engagement ends on the earlier of termination or resignation (including without limitation, the Consultant declining to issue a report or other work product) or the Consultant’s delivery of each year’s annual report. The Consultant may terminate this Agreement if, in the Consultant’s professional judgement and in accordance with the AICPA Code of Professional Conduct, applicable law, or other applicable professional auditing standards, circumstances arise which could impair the Consultant’s independence or the Consultant can no longer rely on the integrity of management or circumstances arise which delay or prohibit the Consultant from performing services in accordance with professional auditing standards or the terms of this Agreement, subject to a fourteen (14) calendar day opportunity to cure to the Consultant’s satisfaction. 9. Insurance. 9.1.Consultant shall secure and maintain throughout the duration of this agreement insurance of such types and in such amounts not less than those specified below as satisfactory to City, naming the City as an Additional Insured, underwritten by a firm rated A-X or better by A.M. Best and qualified to do business in the State of Florida. The insurance coverage shall be primary insurance with respect to the City, its officials, employees, agents, and volunteers naming the City as additional insured. Any insurance maintained by the City shall be in excess of the Consultant’s insurance and shall not contribute to the Consultant’s insurance. The insurance coverages shall include at a minimum the amounts set forth in this section and may be increased by the City as it deems necessary or prudent. 9.1.1. Commercial General Liability coverage with limits of liability of not less than a $1,000,000 per Occurrence combined single limit for Bodily Injury and Property Damage. This Liability Insurance shall also include Completed Operations and Product Liability coverages and eliminate the exclusion with respect to property under the care, custody and control of Consultant. The General Aggregate Liability limit and the Products/Completed Operations Liability Aggregate limit shall be in the amount of $2,000,000 each. 9.1.2. Workers Compensation and Employer’s Liability insurance, to apply for all employees for statutory limits as required by applicable State and Federal laws. The policy(ies) must include Employer’s Liability with minimum limits of $1,000,000.00 each accident. No employee, subcontractor or agent of the Consultant shall be allowed to provide Services pursuant to this Agreement who is not covered by Worker’s Compensation insurance. 9.1.3. Business Automobile Liability with minimum limits of $1,000,000 per occurrence, combined single limit for Bodily Injury and Property Damage. 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 the Insurance Service Office, and must include Owned, Hired, and Non-Owned Vehicles. 9.1.4. Professional Liability Insurance in an amount of not less than One Million Dollars ($1,000,000.00) per occurrence, single limit. 13 Page 5 of 12 9.2. Certificate of Insurance. Certificates of Insurance shall be provided to the City, reflecting the City as an Additional Insured (except with respect to Professional Liability Insurance and Worker’s Compensation Insurance), no later than ten (10) days after award of this Agreement and prior to the execution of this Agreement by City and prior to commencing Services. Each certificate shall include no less than (30) thirty-day advance written notice to City prior to cancellation, termination, or material alteration of said policies or insurance. The Consultant shall be responsible for assuring that the insurance certificates required by this Section remain in full force and effect for the duration of this Agreement, including any extensions or renewals that may be granted by the City. The Certificates of Insurance shall not only name the types of policy(ies) provided, but also shall refer specifically to this Agreement and shall state that such insurance is as required by this Agreement. The City reserves the right to inspect and return a certified copy of such policies, upon written request by the City. If a policy is due to expire prior to the completion of the Services, renewal Certificates of Insurance shall be furnished thirty (30) calendar days prior to the date of their policy expiration. Each policy certificate shall be endorsed with a provision that not less than thirty (30) calendar days’ written notice shall be provided to the City before any policy or coverage is cancelled or restricted. Acceptance of the Certificate(s) is subject to approval of the City. 9.3. Additional Insured. Except with respect to Professional Liability Insurance and Worker’s Compensation Insurance, the City is to be specifically included as an Additional Insured for the liability of the City resulting from Services performed by or on behalf of the Consultant in performance of this Agreement. The Consultant’s insurance, including that applicable to the City as an Additional Insured, shall apply on a primary basis and any other insurance maintained by the City shall be in excess of and shall not contribute to the Consultant’s insurance. The Consultant’s insurance shall contain a severability of interest provision providing that, except with respect to the total limits of liability, the insurance shall apply to each Insured or Additional Insured (for applicable policies) in the same manner as if separate policies had been issued to each. 9.4. Deductibles.All deductibles or self-insured retentions must be declared to and be reasonably approved by the City. The Consultant shall be responsible for the payment of any deductible or self-insured retentions in the event of any claim. 9.5.The provisions of this section shall survive termination of this Agreement. 10. Nondiscrimination.During the term of this Agreement, Consultant shall not discriminate against any of its employees or applicants for employment because of their race, color, religion, sex, or national origin, and to abide by all Federal and State laws regarding nondiscrimination. 11. Attorneys Fees and Waiver of Jury Trial. 11.1.In the event of any litigation arising out of this Agreement, the prevailing party shall be entitled to recover its attorneys’ fees and costs, including the fees and expenses of any paralegals, law clerks and legal assistants, and including fees and expenses charged for representation at both the trial and all appellate levels. 14 Page 6 of 12 11.2.IN THE EVENT OF ANY LITIGATION ARISING OUT OF THIS AGREEMENT, EACH PARTY HEREBY KNOWINGLY, IRREVOCABLY, VOLUNTARILY AND INTENTIONALLY WAIVES ITS RIGHT TO TRIAL BY JURY. 12. Indemnification. 12.1.Consultant shall indemnify and hold harmless the City, its officers, agents and employees, from and against any and all demands, claims, losses, suits, liabilities, causes of action, judgment or damages, arising from Consultant’s performance or non- performance of any provision of this Agreement, including, but not limited to, liabilities arising from contracts between the Consultant and third parties made pursuant to this Agreement. Consultant shall reimburse the City for all its expenses including reasonable attorneys’ fees and costs incurred in and about the defense of any such claim or investigation and for any judgment or damages arising from Consultant’s performance or non-performance of this Agreement. Nothing herein shall be interpreted to require the Consultant to indemnify the City for damages, losses, or costs arising from lawsuits, claims, or settlements that are solely related to the City’s actions, including from any known misrepresentation by the City’s officers, agents, and employees. 12.2.Subject to and without waiver of the provisions of Section 768.28, Florida Statutes, the City hereby indemnifies the Consultant and its shareholders, principals, and employees, and holds them harmless from all claims, liabilities, losses and costs arising in circumstances where there has been a known and intentional misrepresentation by a member of the City’s management, regardless of whether such person was acting in the City’s interest. 12.3.Nothing herein is intended to serve as a waiver of sovereign immunity by the City nor shall anything included herein be construed as consent to be sued by third parties in any matter arising out of this Agreement or any other contract. The City is subject to section 768.28, Florida Statutes, as may be amended from time to time. 12.4.The provisions of this section shall survive termination of this Agreement. 13. Notices/Authorized Representatives.Any notices required by this Agreement shall be in writing and shall be deemed to have been properly given if transmitted by hand-delivery, by registered or certified mail with postage prepaid return receipt requested, or by a private postal service, addressed to the parties (or their successors) at the addresses listed on the signature page of this Agreement or such other address as the party may have designated by proper notice. 14. Governing Law and Venue. This Agreement shall be construed in accordance with and governed by the laws of the State of Florida. Venue for any proceedings arising out of this Agreement shall be proper exclusively in Miami-Dade County, Florida. 15. Entire Agreement/Modification/Amendment. 15 Page 7 of 12 15.1.This writing contains the entire Agreement of the parties and supersedes any prior oral or written representations. No representations were made or relied upon by either party, other than those that are expressly set forth herein. 15.2.No agent, employee, or other representative of either party is empowered to modify or amend the terms of this Agreement, unless executed with the same formality as this document. 16. Ownership and Access to Records and Audits. 16.1.Consultant acknowledges that all non-confidential audit workpapers, analyses, reports, compiled information, and all similar or related information (whether patentable or not) which relate to Services to the City which are conceived, developed or made by Consultant during the term of this Agreement (“Work Product”) belong to the City. Consultant shall promptly disclose such Work Product to the City and perform all actions reasonably requested by the City (whether during or after the term of this Agreement) to establish and confirm such ownership (including, without limitation, assignments, powers of attorney and other instruments). Notwithstanding anything contained herein and subject to Chapter 119, Florida Statutes, Work Product in the form of audit documentation, including work papers, shall remain the property of the Consultant in accordance with applicable professional standards. Based on the sole and absolute discretion of the Consultant and subject to Chapter 119, Florida Statutes, the Consultant shall provide access to such Work Product, provided such access does not undermine the independence or the validity of the audit process. 16.2.Consultant agrees to keep and maintain public records in Consultant’s possession or control in connection with Consultant’s performance under this Agreement. The City Manager or her designee shall, during the term of this Agreement and for a period of three (3) years from the date of termination of this Agreement, have access to and the right to examine and audit any records of the Consultant involving transactions related to this Agreement. Consultant additionally agrees to comply specifically with the provisions of Section 119.0701, Florida Statutes. Consultant shall 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 Agreement, and following completion of the Agreement until the records are transferred to the City. 16.3.Upon request from the City’s custodian of public records, Consultant shall provide the Citywith 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 by Chapter 119, Florida Statutes, or as otherwise provided by law. 16.4.Unless otherwise provided by law, any and all records, including but not limited to reports, surveys, and other data and documents provided or created in connection with this Agreement are and shall remain the property of the City. 16.5.Upon completion of this Agreement or in the event of termination by either party, any and all public records relating to the Agreement in the possession of the Consultant 16 Page 8 of 12 shall be delivered by the Consultant to the City Manager, at no cost to the City, within seven (7) days. All such records stored electronically by Consultant shall be delivered to the City in a format that is compatible with the City’s information technology systems. Once the public records have been delivered upon completion or termination of this Agreement, the Consultant shall destroy any and all duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. 16.6.Any compensation due to Consultant shall be withheld until all records are received as provided herein. 16.7.Consultant’s failure or refusal to comply with the provisions of this section shall result in the immediate termination of this Agreement by the City. 16.8.Notice Pursuant to Section 119.0701(2)(a), Florida Statutes.IF THE CONSULTANT HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONSULTANT’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS. Custodian of Records: Nkenga “Nikki” Payne, CMC, FCRM Mailing address:6130 Sunset Drive South Miami, FL 33143 Telephone number:305-663-6340 Email:NPayne@southmiamifl.gov 17. Nonassignability.This Agreement shall not be assignable by Consultant unless such assignment is first approved by the City Manager. The City is relying upon the apparent qualifications and expertise of the Consultant, and such firm’s familiarity with the City’s area, circumstances and desires. 18. Severability. If any term or provision of this Agreement shall to any extent be held invalid or unenforceable, the remainder of this Agreement shall not be affected thereby, and each remaining term and provision of this Agreement shall be valid and be enforceable to the fullest extent permitted by law. 19. Independent Contractor. The Consultant and its employees, volunteers and agents shall be and remain an independent contractor and not an agent or employee of the City with respect to all of the acts and services performed by and under the terms of this Agreement. This Agreement shall not in any way be construed to create a partnership, association or any other kind of joint undertaking, enterprise or venture between the parties. 20. Compliance with Laws. The Consultant shall comply with all applicable laws, ordinances, rules, regulations, and lawful orders of public authorities in carrying out Services under this 17 Page 9 of 12 Agreement, and in particular shall obtain all required permits from all jurisdictional agencies to perform the Services under this Agreement at its own expense. The Consultant shall abide by the terms and requirements of the RFP, as though fully set forth herein. 21. Waiver. The failure of either party to this Agreement to object to or to take affirmative action with respect to any conduct of the other which is in violation of the terms of this Agreement shall not be construed as a waiver of the violation or breach, or of any future violation, breach or wrongful conduct. 22. Survival of Provisions. Any terms or conditions of either this Agreement that require acts beyond the date of the term of the Agreement, shall survive termination of the Agreement, shall remain in full force and effect unless and until the terms or conditions are completed and shall be fully enforceable by either party. 23. Prohibition of Contingency Fees.The Consultant warrants that it has not employed or retained any company or person, other than a bona fide employee working solely for the Consultant, to solicit or secure this Agreement, and that it has not paid or agreed to pay any person(s), company, corporation, individual or firm, other than a bona fide employee working solely for the Consultant, any fee, commission, percentage, gift, or any other consideration, contingent upon or resulting from the award or making of this Agreement. 24. State Required Affidavits.By entering into this Agreement, the Consultant agrees to review and comply with the following state affidavit requirements: 24.1.Public Entity Crimes Affidavit.Consultant shall comply with Section 287.133, Florida Statutes (Public Entity Crimes Statute), notification of which is hereby incorporated herein by reference, including execution of any required affidavit. 24.2.Scrutinized Companies.Consultant certifies that it is not on the Scrutinized Companies that Boycott Israel List or engaged in a boycott of Israel. Pursuant to section 287.135, Florida Statues, the City may immediately terminate this Agreement at its sole option if the Consultant is found to have submitted a false certification; or if the Consultant is placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. If this Agreement is for more than one million dollars, the Consultant certifies that it is also not on the Scrutinized Companies with Activities in Sudan, Scrutinized Companies with Activities in the Iran Terrorism Sectors List, Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria as identified in Section 287.135, Florida Statutes. Pursuant to Section 287.135, Florida Statutes, the City may immediately terminate this Agreement at its sole option if the Consultant is found to have submitted a false certification; or if the Consultant is placed on the Scrutinized Companies with Activities in Sudan List, Scrutinized Companies with Activities in the Iran Terrorism Sectors List, Scrutinized Companies with Activities in Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria during the term of the Agreement. 18 Page 10 of 12 24.3.E-Verify Affidavit.In accordance with Section 448.095, Florida Statutes, the City requires all contractors doing business with the City to register with and use the E-Verify system to verify the work authorization status of all newly hired employees. The City will not enter into a contract unless each party to the contract registers with and uses the E- Verify system. The contracting entity must provide of its proof of enrollment in E-Verify. For instructions on how to provide proof of the contracting entity’s participation/enrollment in E-Verify, please visit: https://www.e-verify.gov/faq/how-do- i-provide-proof-of-my-participationenrollment-in-e-verify. By entering into this Agreement, the Consultant acknowledges that it has read Section 448.095, Florida Statutes; will comply with the E-Verify requirements imposed by Section 448.095, Florida Statutes, including but not limited to obtaining E-Verify affidavits from subcontractors; and has executed the required affidavit attached hereto and incorporated herein. 24.4.Noncoercive Conduct Affidavit. Pursuant to Section 787.06, Florida Statutes, a nongovernmental entity executing, renewing, or extending a contract with a governmental entity is required to provide an affidavit, signed by an officer or a representative of the nongovernmental entity under penalty of perjury, attesting that the nongovernmental entity does not use coercion for labor or services as defined in Section 787.06(2)(a), Florida Statutes. By entering into this Agreement, the Consultant acknowledges that it has read Section 787.06, Florida Statutes, and will comply with the requirements therein, and has executed the required affidavit attached hereto and incorporated herein. 24.5.Prohibition on Contracting with Entities of Foreign Concern.Pursuant to Section 287.138, Florida Statutes (which is expressly incorporated herein by reference), a governmental entity may not knowingly enter into a contract with an entity which would give access to an individual’s personal identifying information if (a) the entity is owned by the government of a foreign country of concern; (b) the government of a foreign country of concern has a controlling interest in the entity; or (c) the entity is organized under the laws of or has its principal place of business in a foreign country of concern. By entering into this Agreement, the Consultant acknowledges that it has read Section 287.138, Florida Statutes, and complies with the requirements therein, and has executed the required affidavit attached hereto and incorporated herein. 25. Counterparts. This Agreement may be executed in several counterparts, each of which shall be deemed an original and such counterparts shall constitute one and the same instrument. 26. Conflicts; Order of Priority.This document without exhibits is referred to as the “Base Agreement.” In the event of a conflict between the terms of this Agreement and any exhibits or attachments hereto, or any documents incorporated herein by reference, the conflict shall be resolved in the following order of priorities and the more stringent criteria for performance of the Services shall apply: 26.1.First Priority: Base Agreement; 26.2.Second Priority: Exhibit C – Price Proposal; 26.3.Third Priority: the RFP; 19 Page 11 of 12 26.4.Fourth Priority: Exhibit A – Scope of Services; and 26.5.Fifth Priority: Exhibit B – Consultant’s Proposal. [Remainder of page intentionally left blank. Signature page and State Required Affidavits follows.] 20 Page 12 of 12 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed the day and year as first stated above. CITY OF SOUTH MIAMI By: Genaro “Chip” Iglesias City Manager Attest: By: Nkenga “Nikki” Payne, CMC, FCRM City Clerk Approved as to form and legal sufficiency: By: Weiss Serota Helfman Cole & Bierman, P.L. City Attorney Addresses for Notice: Genaro “Chip” Iglesias City of South Miami Attn: City Manager 6130 Sunset Drive South Miami, FL 33143 305-668-2510 (telephone) 305-663-6345 (facsimile) chip@southmiamifl.gov (email) With a copy to: Weiss Serota Helfman Cole & Bierman, P.L. Attn: Lillian Arango, Esq. City of South Miami Attorney 2800 Ponce de Leon Boulevard, Suite 1200 Coral Gables, FL 33134 larango@wsh-law.com (email) CITRIN COOPERMAN & COMPANY LLP By: Alex Auguste Managing Director Addresses for Notice: Alex Auguste Citrin Cooperman & Company LLP Managing Director 355 Alhambra Circle, Suite 900 Miami, FL 33134 305-444-0999 (telephone) 305-443-5172 (facsimile) aaguste@critrincooperman.com (email) With a copy to: (telephone) (facsimile) (email) 21 City of South Miami E-Verify Affidavit E-VERIFY AFFIDAVIT In accordance with Section 448.095, Florida Statutes, the City requires all contractors doing business with the City to register with and use the E-Verify system to verify the work authorization status of all newly hired employees. The City will not enter into a contract unless each party to the contract registers with and uses the E-Verify system. The contracting entity must provide of its proof of enrollment in E-Verify. For instructions on how to provide proof of the contracting entity’s participation/enrollment in E-Verify, please visit: https://www.e- verify.gov/faq/how-do-i-provide-proof-of-my-participationenrollment-in-e-verify By signing below, the contracting entity acknowledges that it has read Section 448.095, Florida Statutes and will comply with the E-Verify requirements imposed by it, including but not limited to obtaining E- Verify affidavits from subcontractors. ☐Check here to confirm proof of enrollment in E-Verify has been attached to this Affidavit. In the presence of: Signed, sealed and delivered by: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: ACKNOWLEDGMENT State of Florida County of The foregoing instrument was acknowledged before me by means of ☐physical presence or ☐online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification:) Did take an oath; or Did not take an oath 22 City of South Miami Noncoercive Conduct for Labor or Services Affidavit AFFIDAVIT ATTESTING TO NONCOERCIVE CONDUCT FOR LABOR OR SERVICES Effective July 1, 2024, Section 787.06, Florida Statutes, a nongovernmental entity executing, renewing, or extending a contract with a governmental entity is required to provide an affidavit, signed by an officer or a representative of the nongovernmental entity under penalty of perjury, attesting that the nongovernmental entity does not use coercion for labor or services as defined in Section 787.06(2)(a), Florida Statutes. By signing below, I hereby affirm under penalty of perjury that: 1. I have read Section 787.06, Florida Statutes, and understand that this affidavit is provided in compliance with the requirement that, upon execution, renewal, or extension of a contract between a nongovernmental entity and a governmental entity, the nongovernmental entity must attest to the absence of coercion in labor or services. 2. I am an officer or representative of , a nongovernmental entity. 3.does not use coercion for labor or services as defined in the relevant section of the law. In the presence of: Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: OATH OR AFFIRMATION State of Florida County of Sworn to (or affirmed) and subscribed before me by means of ☐physical presence or ☐online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification:) Did take an oath; or Did not take an oath 23 City of South Miami Entities of Foreign Countries of Concern Affidavit AFFIDAVIT REGARDING PROHIBITION ON CONTRACTING WITH ENTITIES OF FOREIGN COUNTRIES OF CONCERN Pursuant to Section 287.138, Florida Statutes (which is expressly incorporated herein by reference), a governmental entity may not knowingly enter into a contract with an entity which would give access to an individual’s personal identifying information if (a) the entity is owned by ethe government of a foreign country of concern; (b) the government of a foreign country of concern has a controlling interest in the entity; or (c) the entity is organized under the laws of or has its principal place of business in a foreign country of concern. This affidavit must be completed by an officer or representative of an entity submitting a bid, proposal, or reply to, or entering into, renewing, or extending, a contract with a governmental entity which would grant the entity access to an individual’s personal identifying information. 1.(“entity”) does not meet any of the criteria in paragraphs (2)(a)-(c) of Section 287.138, F.S. In the presence of: Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: OATH OR AFFIRMATION State of Florida County of Sworn to (or affirmed) and subscribed before me by means of ☐physical presence or ☐online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification:) Did take an oath; or Did not take an oath 24 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” SECTION 3. SCOPE OF SERVICES, SPECIFICATIONS, AND REQUIREMENTS 3.1 BACKGROUND The City of South Miami (“City”) 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, 2025, 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. 3.2 TERM OF ENGAGEMENT An initial four (4) year period Professional Services Agreement with the option to extend for two (2) additional years is contemplated, for a total of six (6) 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. 3.3 SCOPE OF WORK TO BE PERFORMED The City 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 approval. 25 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” 3.4 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. 3.5 REPORTS TO BE ISSUED Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue the following: 1.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 11.45, Florida Statutes. 5.Reports required by the Single Audit Act of 1996 and OMB Circular A-133 to include: 26 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” 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. 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 11.45, 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 15 th for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulations. 3.6 SPECIAL CONSIDERATIONS 1.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 agrees 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 Annual Comprehensive Financial Report (ACFR) while the auditor will be responsible for completing all the schedules, 27 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” statements and footnotes in the ACFR 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 ACFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). 4.The Auditor’s response should include a brief explanation of the impact of any and all newly established GASB Statements and their effect on the preparation of the ACFR, including any audit implications. 5.Pursuant to the City Charter, the awarded firm shall be required to be a Certified Public Accountant in order to provide the Services. 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.The selected firm must be certified public accounting firm 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. 3.7 INDEPENDENT EXTERNAL AUDITORS FEES The City’s fee schedule for the external auditors for the past six (6) fiscal years is referenced under Attachment C, “Previous External Auditors Fee Schedule.” 3.8 WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS 28 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” 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), 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. 3.9 PENSION PLANS It is the intention of this audit to include the audit of the General & Police Pension Plan; requiringthat 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: Confirmationof: Ordinances and resolutions pertaining to general employees and police pensions Compliance with federal tax laws pertaining to being qualified City policy and procedurespertaining to previous ordinances and resolutions Investment policies and procedures Employee participation – full time and part time. Contributions (source and responsibilityi.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: 29 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” 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 3.10 SOUTHMIAMI COMMUNITY REDEVELOPMENT AGENCY (CRA) Currently in FY 2025, the City does not have a South Miami Community Redevelopment Agency(CRA), however,should a CRA be established, it is the intention of the audits to include the audit of the CRA; requiring that a Separate Report and Presentation be provided to the established Community Redevelopment Agency Board. 3.11 DESCRIPTION OF THE GOVERNMENT SELF-INSURANCE: The City has no self-insurance. General Liability, Property, & Auto, and Workers’ Compensation is through a private insurance provider. NAME AND TELEPHONE NUMBER OF CONTACT PERSONS: After selection, the auditor's principal contact with the City of South Miami will be Jaclyn Barzola, Assistant Finance Director (305) 663 -6343 who will coordinate the assistance to be provided by the City of South Miami to the auditor. BACKGROUNDINFORMATION: 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: 1. 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 30 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” The City of South Miami’s fiscal year begins on October 1st and ends on September 30 th. The City of South Miami has a total payroll of approximately $11.6 million covering approximately one hundred and seventy five (175) employees. The total budget for fiscal year 2024/2025 is below: FY 2025 ADOPTED General Fund 26,920,484 Stormwater Drain Trust Fund 788,398 Local Option Gas Tax 500,000 Parks & Recreation Facilities Impact Fee Fund 1,310,000 Tree Trust Fund 160,000 Art in Public Places 39,955 Peoples Transportation - Transportation 1,857,000 Peoples Transportation - Transit 360,000 Debt Service 1,050,125 Capital Improvement Program 11,028,294 Emergency Reserve 0 State Forfeiture 45,000 Federal Forfeiture 440,000 TOTAL 44,499,256 More detailed information on the government and its finances can be found in the City’s Annual Budget document, Annual Comprehensive 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. 3.12 FUNDSTRUCTURE The City of South Miami uses the following fund types and account groups in its financial reporting: Fund Type General Fund Special Revenue Funds Fiduciary Funds Debt Service Fund Capital Projects Funds General Fixed Assets 3.13 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 31 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” government type funds are prepared on a modified accrual basis of accounting. 3.14 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: 1. 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 5. Federal Emergency Management Agency 6. Florida Recreation Development and Assistance Program 7. U.S. Department of Labor 8. U.S. Department of Homeland Security 3.15 FEDERALEQUITABLESHARING The City's Police Department participates in the U.S. Department of Justice and U.S. Treasury's Federal Equitable Sharing Program. 3.16 PENSION PLANS The City of South Miami participates in the following pension plans: SINGLE -EMPLOYER PLAN DEFINED BENEFIT DEFINED 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 32 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” Note:Theselectedvendorwillberequestedtocompletetheauditsfor all pension plans. The pension boards may request that they choose their own auditing firm in the future so this engagement does not guarantee the pension audits. 3.17 AVAILABILITYOF 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 https://www.southmiamifl.gov/682/Annual-Report or contact Nkenga Payne, CMC, City Clerk, at 6130 Sunset Drive, South Miami, Florida 33143 or call (305) 663-6340.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. 3.18 SCHEDULEFOR 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: 1. 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 31st. 2. Interim Work The auditor shall complete interim work by September 15 th. 3. Fieldwork The auditor shall complete all fieldwork around or near December 31 st. 4. Draft Reports The auditor shall have drafts of the audit report and recommendations to management available for review by February 17 th. 5. Final Report The auditor will be responsible for printing the number of copies needed by the City of South Miami of the Annual Comprehensive Financial Report by March 15. The City of South Miami will be responsible for supplying the cover for the report. In addition, the final version of the Annual Comprehensive Financial Report must also be emailed to the City of South Miami in a PDF format, an Excel format and a Word 33 EXHIBIT “A” SCOPE OF SERVICES Contract No. XX-XX Exhibit “A” format. The auditor will be responsible for presenting the ACFR 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. 3.19 DATE FINAL REPORT IS DUE It is anticipated that the auditor will deliver the opinion letter, management letter, and all requested reports by March 15 th of each year. END OF SECTION 3 34 Tabulation Sheet Agency Name City of South Miami Bid Number RFP-RFP No. FN2025-02-0-2025/SK Bid Name EXTERNAL AUDIT SERVICES Bid Due Date 04/08/2025 10:00:00 Eastern Bid Opening Closed 2 responses found.online,  offline,  not submitting,  not received  Company Responded Address Bid Amount Alt Bid Amount Declared Attributes Documents Sent Complete 1  .CBIZ 04/08/2025 08:39:44 Eastern One SE 3rd Ave, Suite 1100, Miami, FL, 33131 $93750.0000 0.0000 Bidding Document  2  .Citrin Cooperman 04/04/2025 15:49:20 Eastern 6550 N Federal Hwy, Ste 410, Fort Lauderdale, FL, 33308  $40000.0000 0.0000 Bidding Document  35 36 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report S 49,750 $51,243 $52,780 $54,363 $55,994 $57,674 2 General Employee &Police Pension $19,000 $19,000 $19,000 S 19,000 $19,000 $19,000 3 FL 185 Share Plan $9,500 $9,500 S 9,500 S 9,500 $9,500 $9,500 4 Single Audit (Per Audit)$8,000 $8,000 $8,000 $8,000 $8,000 $8,000 5 Community Redevelopment Aeencv (If Created) $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 SUBMITTED THIS 8th DAY OF April 2025 . PROPOSAL SUBMITTED BY: CBIZ CPAs PC.305.995.9600 Company Telephone Number Branden Lopez 305.995.9601 Name of Person Authorized to Submit Proposal Fax Number ’i <',,-Branden.Lopez@CBIZ.com Sigt^ture Email Address Shareholder Title END SECTION 4 49 of 69 37 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report $40,000 S 41,500 $43,000 S 44,500 S 46,000 S 47,500 2 General Employee &Police Pension S 10,500 S 11,000 S 11,500 S 12,000 S 12,500 S 13,000 3 FL 185 Share Plan S 8,500 S 8,750 S 9,000 S 9,250 S 9,500 S 9,750 4 Single Audit (Per Audit)S 3,000 S 3,250 S 3,500 S 3,750 S 4,000 $4,250 5 Community Redevelopment Agency (If Created) S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 s 8,000 Managing Director Title SUBMITTED THIS DAY OF April 20 2025. PROPOSAL SUBMITTED BY: Citrin Cooperman &Company,LLP 305.444.0999 Company Alex Auguste Telephone Number 305.443.5171 Namerlf PersonAuthorized to Submit Proposal Fax Number aauguste@citrincooperman.com Signature Email Address END SECTION 4 49 of 69 CITY OF SOUTH MIAMI REQUEST FOR PROPOISALS (RFP) No. FN2025-02 EXTERNAL AUDIT SERVICES City of South Miami Commission Mayor Javier Fernández Vice Mayor Brian Corey Commissioner Lisa Bonich Commissioner Steve Calle Commissioner Danny Rodriguez City of South Miami City Hall 6130 Sunset Drive South Miami, Florida 33143 ISSUE DATE: March 11, 2025 SUBMITTAL DUE DATE: April 8, 2025 SUBMITTAL DUE TIME: 10:00 AM RESPONSE OPENING DATE: April 8, 2025 RESPONSE OPENING TIME: 10:30 AM 1 of 69 38 South 'Miami THE CITY OF PLEASANT LIVING PUBLIC NOTICE REQUEST FOR PROPOSALS RFP No. FN2025-02 EXTERNAL AUDIT SERVICES NOTICE IS HEREBY GIVEN that the City of South Miami (“City”) is soliciting responses from interested and qualified companies, firms, and individuals (“Respondents”) for “External Audit Services.” Interested Respondents may obtain a copy of Request for Proposals RFP No. FN2025-02 (the “RFP”) to be issued on March 11, 2025, at City Hall (6130 Sunset Drive, South Miami, FL 33143), on the City’s website at www.southmiamifl.gov, or on DemandStar at https://network.demandstar.com/. The RFP contains detailed information about the Scope of Services, submission requirements, and selection procedures. All notices and any addenda issued by the City with respect to the RFP will be made available on the City’s website and Demand Star. It is the Respondent’s sole responsibility to ensure receipt of any issued notice or addenda relating to this RFP once posted to the website. The response submission shall be submitted electronically via DemandStar and marked “Response to City of South Miami, RFP No. FN2025-02 for “External Audit Services.” The City will only accept response submissions electronically through the DemandStar Electronic Bid System (E-Bidding). To register as a business, go to https://network.demandstar.com/ Responses must be received by the City by no later than 10:00 AM April 8, 2025. Any response submission received after this time and date will be rejected and returned unopened. Respondents are responsible for ensuring that their response is received in the City by the deadline. Responses will be publicly opened through video conferencing using the Zoom platform on April 8, 2025 at 10:30 AM, local time. Members of the public are invited to view the response opening meeting through Zoom at https://zoom.us/j/3056636339 or by listening to the response opening meeting on a dedicated phone line by dialing +1-786-635-1003 Meeting ID: 3056636339. The City hereby provides notice to all Respondents of the imposition of a Cone of Silence for this solicitation, as set forth in Section 8A-7 of the City Code. “Cone of Silence," as used herein, means a prohibition on communication regarding a competitive solicitation such as a request for proposal, request for qualification, request for information or request/invitation for bid b etween a potential vendor, service provider, proposer or Respondent, or agent, representative, lobbyist or consultant for the potential Respondent; and (i) members of the City commission; (ii) the City's professional staff; or (iii) any member of the City's selection, evaluation or negotiation committee. Please contact the City Clerk and/or City Attorney with any questions on the Cone of Silence. Date Issued: March 11, 2025 2 of 69 39 South 'Miami THE CITY OF PLEASANT LIVING TABLE OF CONTENTS Section Page Section 1: Information for Respondents 4 Section 2: Terms and Conditions 13 Section 3. Scope of Services 18 Section 4: Response Form Package and Attachments 27 3 of 69 40 SECTION 1. INFORMATION FOR RESPONDENTS 1.1. INTRODUCTION/GENERAL BACKGROUND. The City of South Miami, Florida (the “City”) is soliciting responses (“Responses”) from interested and qualified companies, firms, and individuals (“Respondents”) for External Audit Services (the “Services”) as set forth in greater detail in Section 3 of this Request for Proposal (“RFP”). 1.2. SCHEDULE OF EVENTS. The following schedule is anticipated for this RFP process, but is subject to change by the City, in its sole discretion, at any time during the RFP procurement process. No. Event Date* Time* (EST) 1 Advertisement/Distribution of RFP March 11, 2025 1:00 PM 2 Non-Mandatory Pre-Proposal Meeting NONE SCHEDULED Deadline to Submit Questions / Requests for Clarification March 27, 2025 10:00 AM 3 City Issues Addenda and Responds to Questions April 1, 2025 10:00 AM 4 Deadline to Submit Responses – Submission Deadline April 8, 2025 10:00 AM 5 E-BID OPENING VIA VIDEO CONFERENCING VIA THE ZOOM PLATFORM at https://zoom.us/j/3056636339 ,or listen to the meeting on a dedicated phone line by dialing +1-786-635-1003 Meeting ID: 3056636339. April 8, 2025 10:30 AM 6 Initial City Staff Review of Response Submissions April 11, 2025 10:00 AM 7 Evaluation Selection Committee Review April 29, 2025 10:00 AM 8 Oral Presentations Before Evaluation Selection Committee (if requested) TBD 9 Selection of Successful Respondent(s) and Negotiation by City Manager TBD 10 Award Agreement(s) at City Commission Meeting May 20, 2025 7:00 PM 1.3. RESPONSE DUE DATE. Sealed Responses must be submitted electronically through the DemandStar Electronic Bid System at https://network.demandstar.com/. All sealed responses must be received by 10:00 AM E.S.T. on April 8, 4 of 69 41 — 2025 (the “Submission Deadline”). Sealed responses will be publicly opened through video conferencing using the Zoom platform. Members of the public are invited to view the response opening meeting through Zoom at https://zoom.us/j/3056636339 or by listening to the response opening meeting on a dedicated phone line by dialing +1-786-635-1003 Meeting ID: 3056636339. 1.4. PRE-SOLICITATION CONFERENCE AND SITE(S) VISIT. A pre-solicitation conference, will NOT be scheduled for this RFP. Prior to submitting a Response, each Respondent should become familiar with the conditions that may, in any manner, affect the Services to be performed by the awarded contractor or the equipment, materials and labor required. The Respondent is also required to examine carefully the Scope of Services set forth in Section 3 of this RFP and be thoroughly informed regarding any requirements or conditions that may in any manner affect the Services to be performed under the Agreement. No allowances will be made because of lack of knowledge of any conditions or requirements. 1.5. ADDENDA, CHANGES, OR REQUESTS FOR INTERPRETATION DURING PROCUREMENT PROCESS. The City will not respond to oral inquiries or questions concerning this RFP. All written inquiries, requests for interpretation or clarification shall be sent to: Steven P. Kulick City of South Miami Chief Procurement Officer 6130 Sunset Drive City of South Miami, FL 33143 E-Mail: skulick@southmiamifl.gov Facsimile: (305)669-2636 Any written inquiry or request for interpretation or clarification must be sent by e-mail or written correspondence and received by the City no later than March 27, 2025 at 10:00 AM. All such interpretations or clarifications will be made in writing in the form of an Addendum to this RFP issued by the City to all known and/or registered prospective Respondents. Each prospective Respondent shall acknowledge receipt of such Addenda by including it in the Response Form. All Addenda shall be a part of this RFP and a part of the Agreement and each Respondent will be bound by such Addenda, whether or not received. It is the responsibility of each prospective Respondent to verify that it has received all Addenda issued before Responses are submitted and opened. 1.6. SUBMISSION OF RESPONSE. Sealed Responses must submitted electronically through the DemandStar Electronic Bid System at https://network.demandstar.com/ by the Submission Deadline and must be marked as “Response to City of South Miami, RFP No. FN2025-02 for “EXTERNAL AUDIT SERVICES” and addressed to: Steven P. Kulick City of South Miami Chief Procurement Officer 6130 Sunset Drive City of South Miami, FL 33143 E-Mail: skulick@southmiamifl.gov THE RESPONSIBILITY FOR OBTAINING AND SUBMITTING A RESPONSE TO THE CITY ON OR BEFORE THE SUBMISSION DEADLINE IS SOLELY AND STRICTLY THE RESPONSIBILITY OF THE RESPONDENT. THE CITY IS NOT RESPONSIBLE FOR ANY DELAYS THAT MAY OCCUR DURING THE SUBMISSION OF RESPONSES. ANY RESPONSE RECEIVED AFTER THE 5 of 69 42 SUBMISSION DEADLINE STATED IN THIS RFP WILL NOT BE OPENED AND WILL NOT BE CONSIDERED. FACSIMILE AND EMAILED RESPONSES SHALL NOT BE CONSIDERED. The Response must be signed by an authorized officer of the Respondent who is legally authorized to bind the Respondent and enter into a contractual relationship in the name of the Respondent. The submittal of a Response by a Respondent will be considered by the City as constituting an offer by the Respondent to perform the required Services upon terms, requirements, and conditions contained herein. The City will only receive submittals electronically through the DemandStar Electronic Bid System (E-Bidding). To register as a business, go to https://network.demandstar.com/ Responses will be publicly opened through video conferencing using the Zoom platform at 10:30 AM, local time. Members of the public are invited to view the response opening meeting through Zoom at https://zoom.us/j/3056636339 or by listening to the response opening meeting on a dedicated phone line by dialing +1-786-635-1003 Meeting ID: 3056636339. Responses shall be typed or printed in ink. All blanks on the Response form(s) must be completed. Names must be typed or printed below the signature. Responses submitted by hand-delivery, facsimile and/or email will not be accepted. Only one (1) Response from any individual, firm, partnership, or corporation, under the same or different names, will be considered. If the City determines that any Respondent has interest in more than one (1) Response for Services contemplated, all Response in which such a Respondent is interested will be rejected. Respondent by submitting this Response certifies that this Response is made without previous understanding, contract, or connection with any person, firm or corporation making a Response for the same material, supplies, equipment or services and is in all respects, fair and without collusion of fraud. 1.7. RESPONSE REQUIREMENTS AND FORMAT. Each Respondent must present its products, services, and applicable features in a clear and concise manner that demonstrates the Respondent’s capabilities to satisfy the requirements of this RFP. Emphasis should be on accuracy, clarity, comprehensiveness and ease of identifying pertinent information, and suitability of the Respondent for the provision of the Services. Responses MUST include the following: 1.7.1. Cover Page. Each Response submitted shall have a cover page with the Respondent’s business name, address, and telephone number; name and all contact information for the individual that will serve as the Project Manager (PM); the date and subject “Proposal for RFP No. FN2025—02 for “External Audit Services.” 1.7.2. Table of Contents. A Table of Contents that outlines in sequential order the major areas of the Response, including enclosures. All pages must be consecutively numbered and correspond to the Table of Contents and shall be in the order required by this RFP. 1.7.3. Letter of Intent. A Letter of Intent shall be provided that briefly introduces the Respondent, the Respondent’s commitment to the City; an understanding of the Services to be performed, local conditions, and the City’s goals and objectives; the Respondent’s approach and philosophy in implementing the Services; and such other aspects of the Response. The Letter of Intent must be single-spaced, 12-point font, and shall not exceed three (3) pages in length. 1.7.4. Response Form Package. Respondent shall provide complete and accurate copies, with all required signatures and notarizations, for all the forms in the Response Package: Form 1. Response Form Package Acknowledgement. Form 2A. Respondent’s Certification (if Company or Corporation) Form 2B. Respondent’s Certification (if Partnership) Form 3. Single Execution Affidavits 6 of 69 43 Form 4. Dispute Disclosure Form 5. Certification Regarding Debarment, Suspension, & Other Responsibility Matters Primary Covered Transactions Form 6. Respondent’s Qualifications Survey Form 7. Key Staff and Proposed Subcontractors Form 8. Reference List Form 9. External Auditor’s Fee Schedule Proposal 1.7.5. Respondent's Qualifications. Respondents must complete and submit Form 2, Respondent’s Certification, Form 6, Respondent’s Qualifications Survey, and Form 8, Reference List. Additionally, Respondent must demonstrate compliance with the following minimum requirements: 1.7.5.1. Service and Incorporation. Contractor shall have been in business and continuous operation and service and incorporated in the State of Florida for a minimum of five (5) years. 1.7.5.2. Licenses. Licensed to conduct business in the State of Florida as a Certified Public Accountant 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 . Respondents must also furnish proof of any and all other applicable and required licenses, certifications and permits to perform the Services, including government licenses, certifications, and permits from the State of Florida, Miami-Dade County, the City, and any other governing governmental regulatory authorities. Please note that pursuant to Section IV(4)(E) of the City Charter, the Services must be performed by a qualified Certified Public Accountant. Firms that do not meet this requirement shall be deemed nonresponsive. 1.7.6. Proof of Experience. Provide documentation evidencing the experience of the Respondent and demonstrating that the Respondent has successfully provided Services similar to those specified herein to other firms and/or agencies of similar size and needs as the City, in accordance with: 1.7.6.1 Generally accepted auditing standards and Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA); 1.7.6.2 Government Auditing Standards, as issued by the Comptroller General of the United States; 1.7.6.3 Circular No. A-133, Audits of State and Local Governments, Office of Management and Budget as well as the following additional requirements; 1.7.6.4 The provisions of the Federal Single Audit Act (as amended); 1.7.6.5 The provisions of the Florida Single Audit Act (as amended); 1.7.6.6 Rules of the auditor General for the State of Florida relating to Section 11.45 of the Florida Statutes; and 1.7.6.7 Other applicable federal, state and local laws or regulations. The Respondent firm shall be currently engaged in the provision of the Services on a full time basis and shall have been in existence and providing the Services for a minimum of ten (10) 7 of 69 44 years, with a special preference for experience providing the Services in the State of Florida and especially South Florida. At least five (5) years of the Respondent firm’s experience shall be under its current business name. 1.7.7. Key Staff Qualifications. The Respondent must include the following information for this requirement: 1.7.7.1. Key Staff. Complete and submit Form 7, “Key Staff and Proposed Subcontractors.” Include a one-page resume with contact information for each Key Staff members. Resumes should include experience with similar services, specifying the role the individual employee served in the provision of the Services. List all professional certifications and memberships held by key staff, especially each Key Staff members’ Florida Certified Public Accountant License. 1.7.7.2. Organizational Chart. Provide an organizational chart showing reporting structure for all Key Staff, including any key subcontractors. 1.7.8. Recent Experience. Respondent should demonstrate proof of completion of the Services for at least three (3) previously completed or ongoing audits performed within the past five (5) years for local, state, or federal governmental entities, as identified in the list of recent contracts provided under Form 6. 1.7.9. Price Proposal. Complete and submit Form 9, “External Auditors Fee Schedule Proposal,” with your signed, firm, fixed fee performance-based cost proposal for providing all services, materials, etc. required for completion of Services in accordance with your technical proposal; refer to Include the cost of each audit for each of the next six (6) fiscal years: 2025 – 2031. Prices for an individual Single Audit shall be submitted and included with Form 9. 1.7.10. Insurance Certificates. Respondent shall provide certificates of insurance demonstrating compliance with the requirements set forth under Section 2 of this solicitation, including: 1.7.10.1. Commercial General Liability 1.7.10.2. Workers Compensation & Employer’s Liability 1.7.10.3. Business Automobile Liability THE CITY MAY REQUIRE HIGHER LIMITS OF INSURANCE OR ADDITIONAL COVERAGE IF DEEMED NECESSARY. 1.7.11. Special Consideration. Respondent may provide any additional information that highlights experience or expertise, which is relevant and directly applicable to this RFP. Not to exceed three (3) pages in 12 point font and single-spaced. Excess pages will be removed prior to submission to the Evaluation Selection Committee. 1.8. EVALUATION CRITERIA. Responses will be evaluated according to the following criteria and respective weight: EVALUATION CRITERIA: Maximum Points Qualifications/Ability of Respondent and Key Staff Evaluation of the Respondent’s qualifications, as demonstrated through its licensing and years in existence, as well as the qualifications of the Respondent’s Key Staff. 40 points 8 of 69 45 Experience of Respondent Firm and Key Staff Evaluation of the Respondent’s experience providing the Services, including the provision of the Services in accordance with professional auditing standards, such as the Generally Accepted Auditing Standards of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA). Also includes evaluation of the Respondent’s recent experience providing the Services. 30 points Proposed Fee Evaluation of the value proposed by the Respondent in its Form 9, “External Auditors Fee Schedule Proposal,” including the Respondent’s pricing for annual audit costs and as-needed single audit services. 30 points TOTAL MAXIMUM POINTS 100 points 1.9. SELECTION PROCESS. The City shall evaluate responses received by the submission deadline in accordance with the evaluation procedures outlined below. 1.9.1. Phase I – Staff Level Review for Compliance with Minimum Requirements. A member of City Staff shall review and evaluate the Responses submitted to ensure the minimum requirements of the RFP have been met. The City Manager or designee may reject those Responses that do not meet the minimum requirements of the RFP. 1.9.2. Phase II. Evaluation Selection Committee Review. The Evaluation Selection Committee (“Committee”) established by resolution of the City Commission shall review and evaluate the Proposals received during a public meeting (the City will provide instructions on how to participate and access the meeting). The Committee shall select in order of preference and rank the three highest-ranked firm(s) it deems to be qualified to perform the required services using the evaluation criteria set forth above. The highest ranked three (3) Respondents will be short-listed and may be called for oral presentations before the Committee as further detailed under Section 1.9.3 herein. The City reserves the right to short-list additional Respondents for oral presentations before the Committee. The Committee reserves the right to request additional information or seek clarifications as it deems necessary. Failure to comply with any mandatory requirements may disqualify a response. The Committee reserves the right to conduct additional interviews or require presentations prior to finally ranking the Respondents. 1.9.3. Phase III. Oral Presentations (if Required by Committee). The Committee may call the short-listed Respondents for oral presentations before the Committee regarding their Proposal, approach to the Services, and ability to furnish the required Services. All short -listed Respondents and subconsultants in their teams shall be present at the assigned time for a 20-minute presentation followed by up to a 10-minute question-and-answer session. The Respondents are encouraged to be represented only by the Project Manager and the staff identified in the Response. Additional details on the oral presentations may be provided to the short-listed Respondents. If oral presentations are requested by the Committee, the oral presentation will be worth a maximum of 25 additional points, which shall be added to the Committee’s Phase II evaluation scoring. The City will notify the Respondents where the oral presentations, if any, will be conducted and whether the Respondents 9 of 69 46 may appear virtually or must appear in-person. The Committee shall rank the Respondents and provide its written recommendations to the City Manager. Should the Committee’s evaluation process result in a tie in the rankings, the tie will be resolved in favor of the Respondent with the greatest number of years in existence providing the Services. 1.9.4. Phase IV. Selection and Negotiation of Contract. After the Committee short-lists the three highest ranked Respondents deemed to be responsible and qualified to perform the required services, the City Manager will select the top -ranked Respondent and proceed to negotiate a Contract with the selected Respondent. The City Manager or designee(s) shall negotiate the Contract at compensation that the City Manager or designee(s), in his/her sole discretion, determines is fair, competitive, and reasonable, and which incorporates the major terms and conditions contained in this RFP. Should the City Manager be unable to negotiate a satisfactory contract with the selected Respondent at a price the City Manager determines to be fair, competitive, and reasonable, and which incorporates the major terms and conditions contained in the RFP, negotiations with that Respondent may be terminated. The City Manager or designee(s) shall then undertake negotiations with the next highest-ranked Respondent, and, if negotiations are terminated, shall continue to each next highest -ranked Respondent until a satisfactory contract may be negotiated. The City Commission shall have the final authority to select the Respondent(s) and award any Contract(s). Notwithstanding the foregoing, and at the City Manager’s sole discretion, reserves the right to present a recommendation to the City Commission together with the Committee’s rankings and recommendations for selection of a Respondent. In such event, the City Commission may select the Respondent(s) that it determines is the most qualified, taking into consideration the City Manager’s recommendation, the Committee’s recommendation, and all aspects of the Respondent’s Response, and authorize the City Manager to negotiate a Contract with the selected Respondent(s). 1.9.5. Phase V. City Commission Meeting to Approve Contract with Respondent. Upon reaching mutually agreeable terms with the selected Respondent(s), the Contract negotiated with the selected Respondent shall be presented to the City Commission for final approval together with the recommendation of the Committee and the City Manager. The City Commission shall have the final authority to select the Respondent(s) and award any Contract(s). Any award shall be subject to execution of the Contract. Neither this RFP, nor the notice of award of the Agreement(s) constitutes an agreement or contract with the Successful Respondent(s). An agreement or contract is not binding until a written agreement or contract, in substantially the form attached hereto as Attachment “A,” has been executed by the City and the Successful Respondent(s) and approved as to form, content, and legal sufficiency by the City Manager and City Attorney. 1.10. CITY’S RIGHTS; WAIVER OF IRREGULARITIES. The City reserves the right to reject any or all responses which is in any way incomplete or irregular, re- issue the entire solicitation, or enter into contracts with more than one Contractor for parts of the Services. The City reserves the right to accept or reject any and/or all Responses or parts of Response, to workshop or negotiate any and all Response, to select and award Respondent(s) for all or any of the Services, waive irregularities in Response, to cancel or discontinue this Request for Qualifications process, and to re-issue a competitive solicitation for the required Work or Services. The City Commission shall make the final determination and award of a contractor to the Successful Respondent(s). All materials submitted in response to this Request for Qualifications become the property of the City and will be returned only at the option of the City. The City has the right to use any or all ideas presented in 10 of 69 47 any Response or responses to the RFP, whether amended or not, and selection or rejection of Response does not affect this right. 1.11. CODE OF ETHICS PROVISIONS. 1.11.1. Cone of Silence. The provisions of City’s Cone of Silence are applicable to this RFP. The City’s Cone of Silence provisions can be found under Section 8A-7 of the City Code of Ordinances. Questions regarding the Cone of Silence may be sent to: Nkenga “Nikki” Payne, CMC, FCRM City Clerk City of South Miami 6130 Sunset Drive South Miami, Florida 33143 Npayne@southmiamifl.gov The Cone of Silence as used herein means a prohibition of any communication regarding a competitive solicitation such as a request for proposal, request for qualification, request for information or invitation/request for bid, between a potential vendor, service provider, proposer or Respondent (hereinafter referred to as the "potential Respondent"), or agent, representative, lobbyist or Respondent for the potential Respondent; (hereinafter referred to as the "Respondent's representative"); and (i) Members of the City Commission; or (ii) City's professional staff; or (iii) Any member of the City's selection, evaluation or negotiation committee. The provisions of the Cone of Silence shall not apply to: (i) Communications at a duly noticed pre-bid conferences or at any duly noticed public selection or negotiation committee meeting or duly noticed public City commission meeting at which the City Manager has placed the subject of the solicitation on the agenda; (ii) Communication regarding the solicitation at recorded contract negotiations, recorded oral presentation or recorded oral question and answer session and recorded contract negotiation strategy sessions in compliance with the exemption in F.S. § 286.0113; (iii) Briefings made by the City Manager or his designee to the City Commissioners during a meeting following the completion of the selection or negotiation committee meetings; (iv) Written communication at any time with any City professional staff (not including selection, evaluation or negotiation committee members), unless specifically prohibited by the applicable competitive solicitation documents. This section shall not be construed to prevent written communication between City professional staff and any City selection, evaluation or negotiation committee. A copy of any written communication made during the cone of silence shall be contemporaneously filed with the City clerk by the potential Respondent or Respondent's representative. The City clerk shall make copies available to any person upon request; (v) Communication that is strictly limited to matters of those processes or procedures that are contained in the corresponding solicitation document and which communication is between any person and the City's purchasing agent or the City employee who is designated as being responsible for administering the procurement process for such solicitation; (vi) Communications with the City attorney and his or her staff; (vii) Communications during any duly noticed site visits to determine the competency and responsibleness of Respondents regarding a particular bid during the time period between the opening of bids and the time the City Manager makes a written recommendation; (viii) Any emergency procurement of goods or services pursuant to City code; 11 of 69 48 (ix) Responses to a request made by the City's purchasing agent, or the City employee who is designated as being responsible for administering the procurement process for such solicitation, for clarification or additional information; (x) Communications prior to bid opening between City's professional staff and potential Respondents and/or Respondent's representatives to enable City staff to seek and obtain industry comment or perform market research, provided all communications related thereto between a potential Respondents and/or Respondent's representatives and any member of the City's professional staff including, but not limited to the City Manager and his or her staff, are in writing or are made at a duly noticed public meeting. 1.11.2. Lobbying Prohibited. All potential Respondents and their agents who intend to submit, or who submitted, a bid or response to this solicitation, are prohibited from lobbying, individually or collectively, any City Commissioner, candidate for City Commissioner, or any employee of the City in connection with this solicitation. The term "Lobbyist" means all persons (including officers and managers of a legal entity), firms, or legal entities such as a corporation, partnership or limited liability company, employed or retained by a principal (including an officer of the principal or an employee of the principal whose duties include marketing, or soliciting business, for the principal) who seeks to encourage the passage, defeat, or modifications of (1) ordinance, resolution, action or decision of the City Commission; (2) any action, decision, recommendation of the City Manager or any City board or committee; or (3) any action, decision or recommendation of City personnel during the time period of the entire decision-making process on such action, decision or recommendation which foreseeably will be heard or reviewed by the City Commission, or a City board or committee. Contact may only be made through regularly scheduled Commission meetings, or meetings scheduled through the Procurement Division, which is for the purpose of obtaining additional or clarifying information or as otherwise provided for in the City’s Cone of Silence. Any presentation before a selection committee is considered to be lobbying; however, the presentation team may avoid formal registration by complying with section 8A-5(c)(9), of the City Code of Ordinances and completing Attachment B to this RFP. Any person who submits a proposal, whether solicited or unsolicited, on behalf of his or her principal or his or her employer is considered to be a lobbyist and must register. An officer or manager of a legal entity who is submitting a proposal, whether solicited or unsolicited, is considered to be a lobbyist. All Respondents are strongly encouraged to review Section 8A-5 of the City Code of Ordinances for further information. To register as a lobbyist, please contact the City Clerk at: Nkenga “Nikki” Payne, CMC, FCRM City Clerk City of South Miami 6130 Sunset Drive South Miami, Florida 33143 Npayne@southmiamifl.gov END OF SECTION 1 12 of 69 49 SECTION 2. TERMS AND CONDITIONS 2.1. PURPOSE OF PROPOSAL. The Town intends to award a contract to qualified firm for the provision of External Audit Services (the “Services”). All Responses submitted in response to this RFP and any Agreement(s) awarded to the Successful Respondent(s) must conform to the following terms and conditions. 2.2. [OMITTED]. 2.3. EQUIPMENT. Any equipment or products used by Contractor to provide Services pursuant to this RFP shall remain the property of the Contractor. In the event equipment or products used by the Contractor are found to be defective, of unsatisfactory quality, or do not conform to the requirements of this RFP or the Specifications, the City reserves the right to reject the equipment or product(s), at the Contractor’s expense. 2.4. PRICING. The Proposal form attached to this RFP under Section 4 and to be included with each Proposal shall specify the Respondent’s pricing and/or fees for the equipment and Services requested herein. Respondent should include any and all applicable taxes in Proposal prices. If the Respondent is awarded an Agreement pursuant to this RFP, the prices and fees quoted in the Proposal shall remain fixed and firm during the term of the Agreement. 2.5. PROPOSAL COSTS. Respondents submitting Proposal do so entirely at their own cost and expense. There is no expressed or implied obligation by the City to reimburse any individual or firm for any costs or expenses incurred in preparing or submitting Proposal, providing additional information when requested by the City, or for participating in any selection interviews. 2.6. LICENSES AND PERMITS. Respondent shall secure any and all necessary and required licenses, certifications and permits to conduct the Services, including, but not limited to, all Federal, State, County and City licenses and permits. All Respondents must provide the necessary documentation to demonstrate that they meet all applicable licensing and permitting requirements. By submitting a Proposal in response to this RFP, Respondent represents and warrants to the City that it holds all licenses, certifications and permits (“Licenses”) required by applicable law and by any other governmental authority or agency to perform the Services. Respondent represents and warrants to the City that the Licenses shall be in full force and effect on the date of performance of the Services and further represents that it holds and will hold all Licenses throughout the term of the Agreement. Respondent shall provide the City with copies of all Licenses and any additional permits that may be required for performance of the Services with its Proposal and during the term of the Agreement. 13 of 69 50 Where the Contractor is required to enter onto City property, public rights-of-way or other property to deliver equipment or to perform the Services as a result of a Proposal award, the Contractor will assume the full duty, obligation and expense of obtaining all necessary approvals, licenses, permits, inspections and insurance required. The Contractor shall be liable for any damages or loss to the City property, or other property or persons, occasioned by the acts or omissions, or the negligence of the Respondent (or their agent) or any person the Respondent has designated in the performance of the Services, as a result of the Proposal. 2.7. INSURANCE. 2.7.1. If selected, the Contractor shall secure and maintain throughout the duration of the awarded contract insurance of such types and in such amounts not less than those specified below as satisfactory to City, naming the City as an Additional Insured, underwritten by a firm rated A-X or better by A.M. Best and qualified to do business in the State of Florida. The insurance coverage shall be primary insurance with respect to the City, its officials, employees, agents and volunteers naming the City as additional insured. Any insurance maintained by the City shall be in excess of the Contractor’s insurance and shall not contribute to the Contractor’s insurance. The insurance coverages shall include at a minimum the amounts set forth in this section and may be increased by the City as it deems necessary or prudent. Copies of Contractor’s actual Insurance Policies as required herein and Certificates of Insurance shall be provided to the City, reflecting the City as an Additional Insured. Each Policy and certificate shall include no less than (30) thirty-day advance written notice to City prior to cancellation, termination, or material alteration of said policies or insurance. All coverage forms must be primary and non-contributory and the Contractor shall provide a waiver of subrogation for the benefit of the City. The Contractor shall be responsible for assuring that the insurance policies and certificates required by this Section remain in full force and effect for the duration of the Services. 2.7.1.1. Commercial General Liability coverage with limits of liability of not less than a $1,000,000 per Occurrence combined single limit for Bodily Injury and Property Damage. This Liability Insurance shall also include Completed Operations and Product Liability coverages and eliminate the exclusion with respect to property under the care, custody and control of Contractor. The General Aggregate Liability limit and the Products/Completed Operations Liability Aggregate limit shall be in the amount of $2,000,000 each. 2.7.1.2. Workers Compensation and Employer’s Liability insurance, to apply for all employees for statutory limits as required by applicable State and Federal laws. The policy(ies) must include Employer’s Liability with minimum limits of $1,000,000.00 each accident. No employee, subcontractor or agent of the Contractor shall be allowed to provide Services pursuant to this RFP who is not covered by Worker’s Compensation insurance. 2.7.1.3. Business Automobile Liability with minimum limits of $1,000,000.00 per Occurrence, combined single limit for Bodily Injury and Property Damage. 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 the Insurance Service Office, and must include Owned, Hired, and Non-Owned Vehicles. 2.7.2. The Contractor agrees to indemnify, defend and hold harmless the City from and against any and all claims, suits, judgments, losses, damages, executions and/or liabilities as to bodily injuries and/or property damage which arise or grow out of the Agreement or Contractor’s performance of the Services required by this RFP. 14 of 69 51 2.7.3. The Contractor shall also, upon request by the City, provide copies of all official receipts and endorsements as verification of Contractor's timely payment of each insurance policy premium as required by the Agreement. 2.7.4. THE CITY MAY REQUIRE HIGHER LIMITS OF INSURANCE OR ADDITIONAL COVERAGE IF DEEMED NECESSARY. 2.8. [OMITTED] 2.9. PROPOSAL GUARANTY/PROPOSAL BOND. Each Proposal must be accompanied by a Proposal Bond or Cashier’s Check, in the amount of five percent (5%) of the Proposal, in the form provided in Form 10. Proposal Guaranty shall be made by certified or cashier's check or by a Proposal bond made payable to the City and provided by a surety company authorized to do business as a surety in the state. All Proposal Bonds shall be valid for a period of at least 90 days from the Proposal submission date. The Proposal Bonds for all unsuccessful proposals shall be returned after the 90-day period. The purpose of the Proposal bond is to ensure that proposals are honored and that they remain valid for the required period. Accordingly, Proposal bonds are subject to forfeiture any time Respondents refuse to honor their proposals for at least 90 days after Proposal opening. The Proposal Guaranty of the successful Respondent will be retained until such Respondent has executed a contract and furnished any payment and performance bonds, along with all insurance policies, licenses, or other documentation that may be required by the City. If the successful Respondent fails to furnish the required payment and performance bonds, fails to execute and deliver the contract, or fails to deliver the required insurance policies, licenses, or other documentation to the office of the purchasing agent within the time specified in the instructions to Respondents, the City may annul the notice of award and the entire sum of the Proposal Guaranty shall be forfeited to the City. All Proposal Guarantees of unsuccessful Respondents will be returned after the Contract is awarded and executed. If the requirement for a Proposal Guaranty/Proposal Bond is waived, the City shall select this box: ☒. 2.10. COMPLIANCE WITH LAW AND OTHER REQUIREMENTS. Contractor shall conduct its operations in compliance with all applicable federal, State, County and City laws and regulations in providing the Services required by this RFP. 2.11. ASSIGNMENT. The Contractor shall not transfer or assign the performance of the Services required by this RFP and the Agreement without the City’s prior written consent. Any award issued pursuant to this RFP and monies which may be payable by the City, are not assignable except with the City’s prior written approval. 2.12. ATTORNEY’S FEES. If the City incurs any expense in enforcing the terms of the Agreement, whether suit be brought or not, Contractor agrees to pay all such costs and expenses including, but not limited to, court costs, interest and reasonable attorney’s fees. 2.13. CONTRACTOR’S RELATION TO THE CITY. 15 of 69 52 It is expressly agreed and understood that the Contractor is in all respects an independent contractor as to all Services hereunder, and that the Contractor is in no respect an agent, servant or employee of the City. This RFP specifies the Services to be performed by the Contractor, but the method to be employed to accomplish the Services shall be the responsibility of the Contractor, unless otherwise provided in the Agreement or by the City. 2.14. DISCRIMINATORY PRACTICES. The Contractor shall not discriminate or deny service, deny access, or deny employment to any person on the basis of race, color, creed, sex, sexual orientation, religion or national origin. The Contractor will strictly adhere to the equal employment opportunity requirements and any applicable requirements established by the State of Florida or the Federal Government. 2.15. CANCELLATION. Failure on the part of the Contractor to comply with the conditions, specifications, requirements and terms as determined by the City, shall be just cause for cancellation of the award, with the Contractor holding the City harmless. 2.16. INDEMNIFICATION. The Contractor shall indemnify, save harmless and defend the City, its officers, agents and employees from and against any claims, demands or causes of action of whatsoever kind or nature arising out of any act, error, omission, negligent act, conduct or misconduct of the Contractor, its agents, servants or employees, in the performance of the Services pursuant to this RFP and/or from any procurement decision of the City including without limitation, awarding the Agreement to a Contractor. 2.17. MULTIPLE /OTHER VENDORS. The City reserves the right to select and award multiple Respondents to provide one, some or all of the Services. If the selected contractors are unavailable, the City reserves the right to seek and obtain other sources. 2.18. PUBLIC ENTITY CRIME/DISQUALIFICATION. Pursuant to Section 287.133(3)(a), Florida Statute, all Respondents are advised as follows: “A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity, may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work, may not submit proposals on leases of real property to a public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity and may not transact business with any public entity in excess of the threshold amount provided in s.287.017 for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list.” 2.19. NO CONTINGENCY FEE. 16 of 69 53 Respondent shall warrant that it has not employed or retained any company or person, other than a bona fide employee working solely for the Respondent, to solicit or secure the Agreement and that it has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for the Respondent, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making the Agreement. For the breach or violation of this provision, the City shall have the right to terminate the Agreement, without liability, at its discretion. 2.20. PUBLIC RECORDS; CONFIDENTIALITY. Respondents are hereby notified that all information submitted as part of or in support of Response submitted pursuant to this RFP are public records subject to public disclosure in accordance with Chapter 119, Florida Statutes. If there is any apparent conflict between Florida’s Public Records Law and this RFP, Florida Law will govern and prevail. All Responses submitted in response to this RFP shall become the property of the City. Unless the information submitted is proprietary, copyrighted, trademarked, or patented, the City reserves the right to utilize any or all information, ideas, conceptions, or portions of any Response in its best interest. Acceptance or rejection of any Response shall not nullify the City’s rights hereunder. Notice Pursuant to Section 119.0701(2)(a), Florida Statutes. IF THE RESPONDENT HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE RESPONDENT’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS SOLICITATION, CONTACT THE CUSTODIAN OF PUBLIC RECORDS: Custodian of Records: Nkenga “Nikki” Payne, CMC, FCRM Mailing address: 6130 Sunset Drive South Miami, FL 33143 Telephone number: 305-663-6340 Email: NPayne@southmiamifl.gov . 2.21. GRANT FUNDING. By submitting a response to this solicitation, Respondents acknowledge that the Services may be fully or partially funded utilizing funds from the grants listed below (the “Grant”). Accordingly, by submitting a response to this competitive solicitation, the Respondent warrants and represents that it has reviewed the terms and conditions for each Grant and will perform the Services in accordance with the terms and conditions of the Grant(s). Grant Title Grant Agreement Attachment No. If the Services will be funded utilizing Grant funds, the City shall select this box:. END OF SECTION 2 17 of 69 54 SECTION 3. SCOPE OF SERVICES, SPECIFICATIONS, AND REQUIREMENTS 3.1 BACKGROUND The City of South Miami (“City”) 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, 2025, 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. 3.2 TERM OF ENGAGEMENT An initial four (4) year period Professional Services Agreement with the option to extend for two (2) additional years is contemplated, for a total of six (6) 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 C ommission and the annual availability of an appropriation. 3.3 SCOPE OF WORK TO BE PERFORMED The City 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 – a nd 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 accepte d 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 approval. 3.4 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; 18 of 69 55 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 mat ters relating to accounting and financial reporting. This would not necessarily include any task that entails significant research or a formal report. 3.5 REPORTS TO BE ISSUED Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue the following: 1. 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 11.45, 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. 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 11.45, 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. 19 of 69 56 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 15 th for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulations. 3.6 SPECIAL CONSIDERATIONS 1. 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 agrees 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 Annual Comprehensive Financial Report (ACFR) while the auditor will be responsible for completing all the schedules, statements and footnotes in the ACFR 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 w ill email the auditor the City’s responsible sections. Upon receipt of all of the appropriate information, the auditor will be responsible for finalizing the ACFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). 4. The Auditor’s response should include a brief explanation of the impact of any and all newly established GASB Statements and their effect on the preparation of the ACFR, including any audit implications. 5. Pursuant to the City Charter, the awarded firm shall be required to be a Certified Public Accountant in order to provide the Services . 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 20 of 69 57 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. The selected firm must be certified public accounting firm 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. 3.7 INDEPENDENT EXTERNAL AUDITORS FEES The City’s fee schedule for the external auditors for the past six (6) fiscal years is referenced under Attachment C, “Previous External Auditors Fee Schedule.” 3.8 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 f ollowing parties or their designees: • City of South Miami, • U.S. General Accounting Office (GAO), • 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. 3.9 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 21 of 69 58 ▪ 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 3.10 SOUTH MIAMI COMMUNITY REDEVELOPMENT AGENCY (CRA) Currently in FY 2025, the City does not have a South Miami Community Redevelopment Agency (CRA), however, should a CRA be established, it is the intention of the audits to include the audit of the CRA ; requiring that a Separate Report and Presentation be provided to the established Community Redevelopment Agency Board. 3.11 DESCRIPTION OF THE GOVERNMENT SELF-INSURANCE: The City has no self -insurance. General Liability, Property, & Auto , and W orkers’ Compensation is through a private insurance provider. NAME AND TELEPHONE NUMBER OF CONTACT PERSONS: After selection, the auditor's principal contact with the City of South Miami will be Jaclyn Barzola, Assistant 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: 1. Public safety 2. Streets and Public Improvements 3. Parks and Recreation 4. Planning and Zoning 5. Code Enforcement 22 of 69 59 6. Solid Waste Collection 7. General Administrative Services The City of South Miami’s fiscal year begins on October 1st and ends on September 30 th. The City of South Miami has a total payroll of approximately $11.6 million covering approximately one hundred and seventy five (175) employees. The total budget for fiscal year 2024/2025 is below: FY 2025 ADOPTED General Fund 26,920,484 Stormwater Drain Trust Fund 788,398 Local Option Gas Tax 500,000 Parks & Recreation Facilities Impact Fee Fund 1,310,000 Tree Trust Fund 160,000 Art in Public Places 39,955 Peoples Transportation - Transportation 1,857,000 Peoples Transportation - Transit 360,000 Debt Service 1,050,125 Capital Improvement Program 11,028,294 Emergency Reserve 0 State Forfeiture 45,000 Federal Forfeiture 440,000 TOTAL 44,499,256 More detailed information on the government and its finances can be found in the City’s Annual Budget document, Annual Comprehensive 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. 3.12 FUND STRUCTURE The City of South Miami uses the following fund types and account groups in its financial reporting: Fund Type General Fund Special Revenue Funds Fiduciary Funds Debt Service Fund Capital Projects Funds General Fixed Assets 23 of 69 60 3.13 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. 3.14 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: 1. 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 5. Federal Emergency Management Agency 6. Florida Recreation Development and Assistance Program 7. U.S. Department of Labor 8. U.S. Department of Homeland Security 3.15 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. 3.16 PENSION PLANS The City of South Miami participates in the following pension plans: SINGLE -EMPLOYER PLAN DEFINED BENEFIT DEFINED 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 24 of 69 61 Note: The selected vendor will be requested to complete the audits for all pension plans. The pension boards may request that they choose their own auditing firm in the future so this engagement does not guarantee the pension audits. 3.17 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 https://www.southmiamifl.gov/682/Annual -Report or contact Nkenga Payne, CMC, City Clerk, at 6130 Sunset Drive, South Miami, Florida 33143 or call (305) 663-6340. 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. 3.18 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: 1. 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 st. 2. Interim Work The auditor shall complete interim work by September 15 th. 3. Fieldwork The auditor shall complete all fieldwork around or near December 3 1st. 4. Draft Reports The auditor shall have drafts of the audit report and recommendations to management available for review by February 17 th. 5. Final Report The auditor will be responsible for printing the number of copies needed by the City of South Miami of the Annual Comprehensive Financial Report by March 15. The City of South Miami will be responsible for supplying the cover for the report. In addition, the final version of the Annual Comprehensive Financial Report must also be emailed to the City of South Miami in a PDF format, an Excel format and a Word fo rmat. The auditor will be responsible for presenting the ACFR 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. 25 of 69 62 3.19 DATE FINAL REPORT IS DUE It is anticipated that the auditor will deliver the opinion letter, management letter, and all requested reports by March 15 th of each year. END OF SECTION 3 26 of 69 63 SECTION 4. RESPONSE FORM PACKAGE As provided in the ITB, the following items must be attached to this Response: FORMS STATUS Form 1 – Response Form Package Acknowledgement ❑ Form 2A. Respondent’s Certification (if Company or Corporation) ❑ Form 2B. Respondent’s Certification (if Partnership) ❑ Form 3. Single Execution Affidavits ❑ Form 4. Dispute Disclosure ❑ Form 5. Certification Regarding Debarment, Suspension, & Other Responsibility Matters Primary Covered Transactions ❑ Form 6. Respondent’s Qualifications Survey ❑ Form 7. Key Staff and Proposed Subcontractors. ❑ Form 8. Reference List ❑ Form 9. External Auditor’s Fee Schedule Proposal ❑ ATTACHMENTS This competitive solicitation incorporates the following attachments, which should be reviewed thoroughly and, if applicable, completed prior to submitting a response to this competitive solicitation. The City is attaching the following Attachments: Attachment A. Sample Contract Attachment B. Declaration/Affidavit of Representation Attachment C. Previous External Auditors Fee Schedule 27 of 69 64 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS I hereby propose to furnish the goods and services specified in the Request for Proposals RFP No. FN2025-02. I agree that my Response will remain firm for a period of 180 days after opened by the City in order to allow the City adequate time to evaluate the Response. I certify that all information contained in this Response is truthful to the best of my knowledge and belief. I further certify that I am duly authorized to submit this Response on behalf of the Firm named as the Proposing Firm and that said Firm is ready, willing, and able to perform if awarded the Agreement. I further certify, under oath, that this Response is made without prior understanding, agreement, connection, discussion, or collusion with any other person, firm or corporation submitting a Response; no officer, employee or agent of the City of South Miami or any other Respondent has an interest in said Response. Furthermore, I certify that the undersigned executed this Response Form with full knowledge and understanding of matters therein contained and was duly authorized. I further certify that the Respondent acknowledges receipt of all Addenda issued by the City in connection with the RFP (Check the box next to each addendum received). ______ Addendum 1 Addendum 6 ______ Addendum 2 Addendum 7 ______ Addendum 3 Addendum 8 ______ Addendum 4 Addendum 9 _______ Addendum 5 Addendum 10 Attached hereto are the following forms/documents which form a part of this Response: ❑ Form 1. Response Form Package Acknowledgement. ❑ Form 2A. Respondent’s Certification (if Company or Corporation) ❑ Form 2B. Respondent’s Certification (if Partnership) ❑ Form 3. Single Execution Affidavits ❑ Form 4. Dispute Disclosure ❑ Form 5. Certification Regarding Debarment, Suspension, & Other Responsibility Matters Primary Covered Transactions ❑ Form 6. Respondent’s Qualifications Survey ❑ Form 7. Key Staff and Proposed Subcontractors ❑ Form 8. Reference List ❑ Form 9. External Auditor’s Fee Schedule Proposal 28 of 69 65 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS (CONTINUED) ___________________________________________ NAME OF RESPONDENT FIRM ____________________________________________ SIGNATURE OF RESPONDENT ____________________________________________ NAME & TITLE, TYPED OR PRINTED MAILING ADDRESS ____________________________________________ ____________________________________________ (____) ______________________________________ TELEPHONE NUMBER State of Florida County of The foregoing instrument was acknowledged before me by means of physical presence or online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 29 of 69 66 FORM 2A RESPONDENT’S CERTIFICATION (if Company or Corporation) CERTIFICATE STATE OF _____________ ) ) SS COUNTY OF ___________ ) I HEREBY CERTIFY that a meeting of the Board of Directors of ___________________________________________________________________ a corporation or company existing under the laws of the State of _________________________, held on ______________________, 2025, the following resolution was duly passed and adopted: RESOLVED, that, as _____________of the Corporation/Company, be and is hereby authorized to execute the Response dated, __________, 2025 to the City of South Miami for RFP NO. FN2025- 02, and that this execution thereof, attested by the Secretary of the Corporation/Company, and with the Corporate/Company Seal affixed, shall be the official act and deed of this Corporation/Company. I further certify that said resolution is now in full force and effect. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of corporation/company on this the _____________ of ___________, 2025. _______________________ Secretary (SEAL) 30 of 69 67 FORM 2B RESPONDENT’S CERTIFICATION (if Partnership) CERTIFICATE STATE OF ____________ ) ) SS COUNTY OF __________ ) I HEREBY CERTIFY that a meeting of the Partners of ____________________ _____________________________________________________________________, a partnership existing under the laws of the State of _________________________, held on ____________________, 2025, the following resolution was duly passed and adopted: “RESOLVED, that _____________________________________________, as_____________________________________________________________of the Partnership, be and is hereby authorized to execute the Response dated ______________, 2025, to the City of South Miami for RFP NO. FN2025-02 External Audit Services from this partnership and that his execution of thereof, attested by the shall be the official act and deed of this Partnership.” I further certify that said resolution is now in full force and effect. IN WITNESS WHEREOF, I have hereunto set my hand this _____, day of ________, 2025. _______________________ Secretary (SEAL) 31 of 69 68 FORM 3 SINGLE EXECUTION AFFIDAVITS THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. THIS FORM COMBINES SEVERAL AFFIDAVIT STATEMENTS TO BE SWORN TO BY THE RESPONDENT OR RESPONDENT AND NOTARIZED BELOW. IN THE EVENT THE RESPONDENT OR RESPONDENT CANNOT SWEAR TO ANY OF THESE AFFIDAVIT STATEMENTS, THE RESPONDENT OR RESPONDENT IS DEEMED TO BE NON- RESPONSIBLE AND IS NOT ELIGIBLE TO SUBMIT A RESPONSE. THESE SINGLE EXECUTION AFFIDAVITS ARE SUBMITTED TO THE CITY OF SOUTH MIAMI AND ARE STATEMENTS MADE: By: For (Name of Proposing or Responding Entity): Whose business address is: And (if applicable) its Federal Employer Identification Number (FEIN) is: (if the entity does not have an FEIN, include the Social Security Number of the individual signing this sworn statement. SS#: ) Americans with Disabilities Act Compliance Affidavit The above named firm, corporation or organization is in compliance with and agrees to continue to comply with, and assure that any subcontractor, or third party contractor under this project complies with all applicable requirements of the laws listed below including, but not limited to, those provisions pertaining to employment, provision of programs and services, transportation, communications, access to facilities, renovations, and new construction. • The American with Disabilities Act of 1990 (ADA), Pub. L. 101-336, 104 Stat 327, 42 USC 1210112213 and 47 USC Sections 225 and 661 including Title I, Employment; Title II, Public Services; Title III, Public Accommodations and Services Operated by Private entities; Title IV, Telecommunications; and Title V, Miscellaneous Provisions. • The Florida Americans with Disabilities Accessibility Implementation Act of 1993, Section 553.501-553.513, Florida Statutes: • The Rehabilitation Act of 1973, 229 USC Section 794; • The Federal Transit Act, as amended 49 USC Section 1612; • The Fair Housing Act as amended 42 USC Section 3601-3631. Respondent Initials 32 of 69 69 Public Entity Crimes Affidavit I understand that a “public entity crime” as defined in Paragraph 287.133(1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including but not limited to, any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentations. I understand that “convicted” or “conviction” as defined in Paragraph 287.133(1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, non-jury trial, or entry of a plea of guilty or nolo contendere. I understand that an “affiliate” as defined in Paragraph 287.133(1)(a), Florida Statutes, means: 1. A predecessor or successor of a person convicted of a public entity crime; or 2. An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term “affiliate” includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in another person, or a pooling of equipment or income among persons when not for fair market value under an arm’s length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. I understand that a “person” as defined in Paragraph 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term “person” includes those officers, directors, executives, and partners, shareholders, employees, members, and agents who are active in management of an entity. Based on information and belief, the statement, which I have marked below, is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with ad convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida , Division of Administrative Hearings and the final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list (attach 33 of 69 70 a copy of the final order). I understand that the submission of this form to the contracting officer for the public entity identified in paragraph 1 above is for that public entity only and that this form is valid through December 31 of the calendar year in which it is filed. I also understand that I am required to inform the public entity prior to entering into a contract in excess of the threshold amount provided in Section 287.017, Florida Statutes for category two of any change in the information contained in this form. Respondent Initials No Conflict of Interest or Contingent Fee Affidavit Respondent warrants that neither it nor any principal, employee, agent, representative nor family member has paid or will pay any fee or consideration that is contingent on the award or execution of a contract arising out of this solicitation. Respondent also warrants that neither it nor any principal, employee, agent, representative nor family member has procured or attempted to procure this contract in violation of any of the provisions of the Miami-Dade County and City of South Miami conflict of interest or code of ethics ordinances. Further, Respondent acknowledges that any violation of these warrants will result in the termination of the contract and forfeiture of funds paid or to be paid to the Respondent should the Respondent be selected for the performance of this contract. Respondent Initials Business Entity Affidavit Respondent hereby recognizes and certifies that no elected official, board member, or employee of the City of South Miami (the " City”) shall have a financial interest directly or indirectly in this transaction or any compensation to be paid under or through this transaction, and further, that no City employee, nor any elected or appointed officer (including City board members) of the City, nor any spouse, parent or child of such employee or elected or appointed officer of the City, may be a partner, officer, director or proprietor of Respondent or Vendor, and further, that no such City employee or elected or appointed officer, or the spouse, parent or child of any of them, alone or in combination, may have a material interest in the Vendor or Respondent. Material interest means direct or indirect ownership of more than 5% of the total assets or capital stock of the Respondent. Any exception to these above described restrictions must be expressly provided by applicable law or ordinance and be confirmed in writing by City. Further, Respondent recognizes that with respect to this transaction or bid, if any Respondent violates or is a party to a violation of the ethics ordinances or rules of the City, the provisions of Miami-Dade County Code Section 2-11.1, as applicable to City, or the provisions of Chapter 112, part III, Fla. Stat., the Code of Ethics for Public Officers and Employees, such Respondent may be disqualified from furnishing the goods or services for which the bid or Bid is submitted and may be further disqualified from submitting any future bids or Bid for goods or services to City. Respondent Initials Anti-Collusion Affidavit 1. Respondent/Respondent has personal knowledge of the matters set forth in its Response and is fully informed respecting the preparation and contents of the attached Response and all pertinent circumstances respecting the Bid; 2. The Response is genuine and is not a collusive or sham Response; and 34 of 69 71 3. Neither the Respondent/Respondent nor any of its officers, partners, owners, agents, representatives, employees, or parties in interest, including Affiant, has in any way colluded, conspired, connived, or agreed, directly or indirectly with any other Respondent/Respondent, firm, or person to submit a collusive or sham Response, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Respondent/Respondent, firm, or person to fix the price or prices in the attached Response or of any other Respondent/Respondent, or to fix any overhead, profit, or cost element of the Response price or the Response price of any other Respondent/Respondent, or to secure through any collusion, conspiracy, connivance or unlawful agreement any advantage against the City or any person interested in the proposed Contract. __________ Respondent Initials Scrutinized Company Certification 1. Respondent certifies that it and its subcontractors are not on the Scrutinized Companies that Boycott Israel List. Pursuant to Section 287.135, F.S., the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent or its subcontractors are found to have submitted a false certification; or if the Respondent, or its subcontractors are placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. 2. If the Agreement that may result from this RFP is for more than one million dollars, the Respondent certifies that it and its subcontractors are also not on the Scrutinized Companies with Activities in Sudan, Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria as identified in Section 287.135, F.S. pursuant to Section 287.135, F.S., the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent, its affiliates, or its subcontractors are found to have submitted a false certification; or if the Respondent, its affiliates, or its subcontractors are placed on the Scrutinized Companies with Activities in Sudan List, or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria during the term of the Agreement. 3. The Respondent agrees to observe the above requirements for applicable subcontracts entered into for the performance of work under the Agreement that may result from this RFP. As provided in Subsection 287.135(8), F.S., if federal law ceases to authorize the above-stated contracting prohibitions then they shall become inoperative. Respondent Initials Drug-Free Workplace Affidavit Respondent hereby recognizes that, pursuant to F.S. § 287.087, preference shall be given to businesses with drug-free workplace programs when two responses are equal with respect to price, quality, and service. Respondent understands that in order to qualify as a drug-free workplace, Respondent must: a) Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 35 of 69 72 b) Inform employees about the dangers of drug abuse in the workplace, the Respondent’s policy of maintaining a drug-free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 1) Give each employee engaged in providing commodities or contractual services under the ITB a copy of the statement specified in subsection (1). 2) Notify employees that, as a condition of working on the commodities or contractual services under the ITB, the employee must abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. 3) Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee’s community, by any employee who is so convicted. 4) Make a good faith effort to continue to maintain a drug-free workplace through the implementation of this section. Based on information and belief, the statement, which I have marked below, is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) The entity submitting this sworn statement is a drug-free workplace and is in full compliance with the requirements set forth under F.S. § 287.087. The entity submitting this sworn statement is not a drug-free workplace. Respondent Initials City Non-Discrimination Requirements Affidavit Respondent understands that pursuant to Section 3-1.1 of the Code of the City of South Miami, the City will not enter into or award a contract to an entity engaged in a boycott. Respondent understands that “Boycott” as defined under Section 3-1.1 of the Code of the City of South Miami means to blacklist, divest from, or otherwise refuse to deal with a nation or country, or to blacklist or otherwise refuse to deal with a person or entity when the action is based on race, color, national origin, religion, sex, gender identity, sexual orientation, marital or familial status, age, or disability in a discriminatory manner. The term boycott does not include a decision based upon business or economic reasons, or boycotts, embargoes, trade restrictions, or divestments that are specifically authorized or required by federal law or state law. Respondent certifies that it is not engaged in a boycott, and is in full compliance with Section 3-1.1 of the Code of the City of South Miami. Respondent Initials 36 of 69 73 J J Acknowledgment, Warranty, and Acceptance 1. Contractor warrants that it is willing and able to comply with all applicable state of Florida laws, rules and regulations. 2. Contractor warrants that it has read, understands, and is willing to comply with all requirements of RFP No. -XX and any addendum/addenda related thereto. 3. Contractor warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the City Commission or City Manager, as applicable. 4. Contractor warrants that all information provided by it in connection with this Response is true and accurate. Respondent Initials [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK. SIGNATURE PAGE FOLLOWS.] 37 of 69 74 In the presence of: Signed, sealed and delivered by: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: ACKNOWLEDGMENT State of Florida County of The foregoing instrument was acknowledged before me by means of physical presence or online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 38 of 69 75 FORM 4 DISPUTE DISCLOSURE Answer the following questions by placing an “X” after “Yes” or “No”. If you answer “Yes”, please explain in the space provided, or on a separate sheet attached to this form. 1. Has your firm or any of its officers, received a reprimand of any nature or been suspended by the Department of Professional Regulations or any other regulatory agency or professional associations within the last five (5) years? YES __________ NO __________ 2. Has your firm, or any member of your firm, been declared in default, terminated or removed from a contract or job related to the services your firm provides in the regular course of business within the last five (5) years? YES __________ NO __________ 3. Has your firm had against it or filed any requests for equitable adjustment, contract claims, Bid protests, or litigation in the past five (5) years that is related to the services your firm provides in the regular course of business? YES __________ NO __________ If yes, state the nature of the request for equitable adjustment, contract claim, litigation, or protest, and state a brief description of the case, the outcome or status of the suit and the monetary amounts of extended contract time involved. I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Response for the City of South Miami. ACKNOWLEDGMENT State of Florida County of The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 39 of 69 76 FORM 5 CERTIFICATION REGARDING DEBARMENT, SUSPENSION, AND OTHER RESPONSIBILITY MATTERS PRIMARY COVERED TRANSACTIONS This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 13 CFR Part 145. The regulations were published as Part VII of the May 26, 1988 Federal Register (pages 19160-19211). Copies of the regulations are available from local offices of the U.S. Small Business Administration. (1) The prospective primary participant certifies to the best of its knowledge and belief that it and its principals: (a) Are not presently debarred, suspended, proposed for disbarment, declared ineligible, or voluntarily excluded from covered transactions by any Federal department or agency; (b) Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; (c) Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State, or local) with commission of any of the offenses enumerated in paragraph (1)(b) of this certification; and (d) Have not within a three-year period preceding this application had one or more public transactions (Federal, State, or local) terminated for cause or default. (2) Where the prospective primary participant is unable to certify to any of the statements in this certification, such prospective primary participant shall attach an explanation to this Statement of Qualifications. Entity Name: _________________________________________________________ Date: _________________________ By: Signature of Authorized Representative Name and Title of Authorized Representative 40 of 69 77 FORM 6 RESPONDENT’S QUALIFICATIONS SURVEY COMPANY QUALIFICATIONS QUESTIONNAIRE Please complete this Company Qualifications Questionnaire. By completing this form and submitting a response to the RFP, you certify that any and all information contained in the Response is true, that your response to the RFP is made without prior understanding, agreement, or connections with any corporation, firm or person submitting a response to the RFP for the same materials, supplies, equipment, or services, is in all respects fair and without collusion or fraud, that you agree to abide by all terms and conditions of the RFP, and certify that you are authorized to sign for the Respondent’s firm. Some responses may require the inclusion of separate attachments. Separate attachments should be as concise as possible, while including the requested information. In no event should the total page count of all attachments to this Form exceed five (5) pages. Some information may not be applicable; in such instances, please insert “N/A”. Firm Name Principal Business Address Telephone Number Facsimile Number Email Address Federal I.D. No. or Social Security Number Municipal Business Tax/Occupational License No. FIRM HISTORY AND INFORMATION How many years has the firm has been in business under its current name and ownership? Please identify the Firm’s document number with the Florida Division of Corporations and date the Firm registered/filed to conduct business in the State of Florida: Document Number Date Filed Please identify the Firm’s category with the Florida Department of Business Professional Regulation (DBPR), DBPR license number, and date licensed by DBPR: Category License No. Date Licensed Please indicate the type of entity form of the Firm (if other, please describe): □ Individual □ Partnership □ Corporation □ LLC □ LLP □ Other Please identify the Firm’s primary business: 41 of 69 78 Please identify the number of continuous years your Firm has performed its primary business: Please list all professional licenses and certifications held by the Firm, its Qualifier/Principal, and any Key Staff, including any active certifications of small, minority, or disadvantaged business enterprise, and the name of the entity that issued the license or certification: License/Certification Type Name of Entity Issuing License or Certification License No. License Issuance Date Please identify the name, license number, and issuance date of any prior companies that pertain to your Firm: License/Certification Type Name of Entity Issuing License or Certification License No. License Issuance Date Please identify all individuals authorized to sign for the entity, their title, and the threshold/level of their signing authority: Authorized Signor’s Name Title Signing Authority Threshold (All, Cost up to $X-Amount, No Cost, Other) Please identify the total number of Firm employees, managerial/administrative employees, and identify the total number of trades employees by trade (e.g., 20 electricians, 5 laborers, etc.): Total No. of Employees Total No. of Managerial/Administrative Employees Total No. of Trades Employees by Trade INSURANCE INFORMATION Please provide the following information about the Firm’s insurance company: Insurance Carrier Name Insurance Carrier Contact Person Insurance Carrier Address Telephone No. Email Has the Firm filed any insurance claims in the last five (5) years? □ No □ Yes If yes, please identify the type of claim and the amount paid out under the claim: FIRM OWNERSHIP Please identify all Firm owners or partners, their title, and percent of ownership: 42 of 69 79 Owner/Partner Name Title Ownership (%) Please identify whether any of the owners/partners identified above are owners/partners in another entity: □ No □ Yes If yes, please identify the name of the owner/partner, the other entity’s name, and percent of ownership held by the stated owner/partner: Owner/Partner Name Other Entity Name Ownership (%) RECENT CONTRACTS Please identify the five (5) most recent contracts in which your Firm has provided services to other public entities: Public Entity Contact Person Telephone No. Email Address Date Awarded By signing below, Respondent certifies that the information contained herein is complete and accurate to the best of Respondent’s knowledge. Firm: Authorized Signature: Date: Print or Type Name: Title: 43 of 69 80 FORM 7 KEY STAFF & PROPOSED SUBCONTRACTORS KEY STAFF Please complete the following chart with the Firm’s proposed Key Staff. If additional space is required, please copy/duplicate this page and attach to this Form. Additional space: □ No □ Yes Name Title Years of Experience Years with Firm Licenses/Certifications Please explain the Firm’s ability and resources to substitute personnel with equal or higher qualifications than the Key Staff they will substitute for where substitute is required due to attrition, turnover, or a specific request by the City: Please identify each Key Staff member’s engagement commitments that will exist concurrently with the City’s Services: Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement 44 of 69 81 Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement PROPOSED SUBCONTRACTORS The undersigned Respondent hereby designates, as follows, all major subcontractors whom they propose to utilize for the major areas of work for the services. The Respondent is further notified that all subcontractors shall be properly licensed, bondable, and shall be required to furnish the City with a Certificate of Insurance in accordance with the contract general conditions. Failure to furnish this information shall be grounds for rejection of the Respondent’s RFP submission. (If no subcontractors are proposed, state “None” on first line below.) Subcontractor Name & Address Scope of Work License Number Firm: Authorized Signature: Date: Print or Type Name: Title: 45 of 69 82 FORM 8 REFERENCE LIST IN ADDITION TO THE INFORMATION REQUIRED ON THIS FORM, RESPONDENT SHALL PROVIDE A MINIMUM OF THREE REFERENCE LETTERS. REFERENCE #1 Public Entity Name: Reference Contact Person/Title/Department: Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Is the Contract still Active? Yes No 46 of 69 83 REFERENCE #2 Public Entity Name: Reference Contact Person/Title/Department: Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Is the Contract still Active? Yes No 47 of 69 84 REFERENCE #3 Public Entity Name: Reference Contact Person/Title/Department: Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Is the Contract still Active? Yes No 48 of 69 85 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY, IN ACCORDANCE WITH THE SCOPE OF SERVICES. FAILURE TO DO SO, MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report $ $ $ $ $ $ 2 General Employee & Police Pension $ $ $ $ $ $ 3 FL 185 Share Plan $ $ $ $ $ $ 4 Single Audit (Per Audit) $ $ $ $ $ $ 5 Community Redevelopment Agency (If Created) $ $ $ $ $ $ SUBMITTED THIS DAY OF 20____. PROPOSAL SUBMITTED BY: Company Telephone Number Name of Person Authorized to Submit Proposal Fax Number Signature Email Address Title END SECTION 4 49 of 69 86 ATTACHMENT A SAMPLE CONTRACT PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF SOUTH MIAMI AND (xxxxxxxxxxxxxxx) THIS AGREEMENT (this “Agreement”) is made effective as of the day of , 2025 (the “Effective Date”), by and between the CITY OF SOUTH MIAMI, a Florida municipal corporation, (hereinafter the “City”), and (XXXXXXXXXXX)., a Florida [type of entity], (hereinafter, the “Consultant”). WHEREAS, the City desires placemaking, branding, and urban design services (the “Services”) for External Audit Services for the Project; and WHEREAS, the Consultant will perform services on behalf of the City, all as further set forth in the Proposal dated XXXX, 2025, attached hereto as Exhibit “A” (the “Services”); and WHEREAS, the Consultant and City, through mutual negotiation, have agreed upon a fee for the Services; and WHEREAS, the City desires to engage the Consultant to perform the Services and provide the deliverables as specified below. NOW, THEREFORE, in consideration of the mutual covenants and conditions contained herein, the Consultant and the City agree as follows: 1. Scope of Services. 1.1. If ordinary Professional Services Agreement, Scope of Services Provisions: 1.1.1. Consultant shall provide the Services set forth in the Proposal attached hereto as Exhibit “A” and incorporated herein by reference (the “Services”). 1.1.2. Consultant shall furnish all reports, documents, and information obtained pursuant to this Agreement, and recommendations during the term of this Agreement (hereinafter “Deliverables”) to the City. OR 1.2. If Continuing Services Agreement: 1.2.1. Consultant shall provide the Services and deliverables for various projects or project aspects for the City (each a “Project”), as requested by the City and detailed 50 of 69 87 in a “Statement of Work” which the City will provide the Consultant when engaging the Consultant to work on a specific Project. 1.2.2. Prior to commencement of work on a specific Project, the Consultant will provide the City with a fixed lump sum cost or maximum (i.e., not to exceed) cost for the Services set forth in the Statement of Work calculated using the rates set forth on the Rate Schedule. 1.2.3. If the City approves the a fixed lump sum cost or maximum (i.e., not to exceed) cost for the Project, the City will provide the Consultant with a Notice to Proceed to perform the Services set forth in the Statement of Work. Consultant acknowledges that it shall not undertake to perform any Services on any Project until it has received from the City the Notice to Proceed on such Project. 1.2.4. Consultant shall furnish all reports, documents, and information obtained pursuant to this Agreement, and recommendations during the term of this Agreement (hereinafter “Deliverables”) to the City. 1.2.5. The Consultant shall abide by the terms and requirements of the RFP, as though fully set forth herein. 2. Term/Commencement Date. 2.1. The term of this Agreement shall be from the Effective Date through Six (6) Years thereafter, unless earlier terminated in accordance with Paragraph 8. 2.2. Consultant agrees that time is of the essence and Consultant shall complete the Services within the term of this Agreement, unless extended by the City Manager. OR Consultant agrees that time is of the essence. Consultant shall complete the Services within the timeframes set forth in the Statement of Work and the Notice to Proceed for each Project in the manner provided in this Agreement unless extended by the City Manager. All work shall be prosecuted regularly, diligently, and uninterrupted at such rate of progress as will ensure full completion thereof as specified in the Statement of Work and the Notice to Proceed for each Project. 3. Compensation and Payment. 3.1. Compensation for Services provided by Consultant shall be in accordance with the Proposal attached hereto as Exhibit “A.” Consultant shall be compensated a flat rate lump sum fee in the amount of $ N/A______ per engagement. OR 3.2. Compensation for Services provided by Consultant shall be in accordance with the approved Statement of Work or the Notice to Proceed for such Project, which shall be based on the 51 of 69 88 Rate Schedule. Additional expenses that are not included in the Rate Schedule must be pre-approved, in writing by the City and will be considered as line item reimbursements, without markup. 3.3. Consultant shall deliver an invoice to City no more often than once per month detailing Services completed and the amount due to Consultant under this Agreement. Fees shall be paid in arrears each month, pursuant to Consultant’s invoice, which shall be based upon the percentage of work completed for each task invoiced. The City shall pay the Consultant in accordance with the Florida Prompt Payment Act after approval and acceptance of the Services by the City Manager. 3.4. If applicable, fees shall be paid in arrears each month, pursuant to Consultant’s invoice, which shall be based upon the percentage of work completed for each Project. The City shall pay the Consultant in accordance with the Florida Prompt Payment Act after approval and acceptance of the Services by the City Manager. 4. Subconsultants. 4.1. The Consultant shall be responsible for all payments to any subconsultants and shall maintain responsibility for all work related to the Services. 4.2. Consultant may only utilize the services of a particular subconsultant with the prior written approval of the City Manager, which approval may be granted or withheld in the City Manager’s sole and absolute discretion. 5. City’s Responsibilities. 5.1. City shall make available any maps, plans, existing studies, reports, staff and representatives, and other data pertinent to the Services and in possession of the City, and provide criteria requested by Consultant to assist Consultant in performing the Services. 5.2. Upon Consultant’s request, City shall reasonably cooperate in arranging access to public information that may be required for Consultant to perform the Services. 6. Consultant’s Responsibilities; Representations and Warranties. 6.1. The Consultant shall exercise the same degree of care, skill and diligence in the performance of the Services as is ordinarily provided by a consultant under similar circumstances. If at any time during the term of this Agreement or within two (2) years from the completion of this Agreement, it is determined that the Consultant’s Deliverables or Services are incorrect, not properly rendered, defective, or fail to conform to City requests, the Consultant shall at Consultant’s sole expense, immediately corre ct its Deliverables or Services. 6.2. The Consultant hereby warrants and represents that at all times during the term of this Agreement it shall maintain in good standing all required licenses, certifications and permits required under Federal, State and local laws applicable to and necessary to perform the Services for City as an independent contractor of the City. Consultant further warrants and 52 of 69 89 represents that it has the required knowledge, expertise, and experience to perform the Services and carry out its obligations under this Agreement in a professional and first class manner. 6.3. The Consultant represents that is an entity validly existing and in good standing under the laws of Florida. The execution, delivery and performance of this Agreement by Consultant have been duly authorized, and this Agreement is binding on Consultant and enforceable against Consultant in accordance with its terms. No consent of any other person or entity to such execution, delivery and performance is required. 7. Conflict of Interest. 7.1. To avoid any conflict of interest or any appearance thereof, Consultant shall not, for the term of this Agreement, provide any consulting services to any private sector entities (developers, corporations, real estate investors, etc.), with any current, or foreseeable, adversarial issues in the City. 8. Termination. 8.1. The City Manager, without cause, may terminate this Agreement upon five (5) calendar days written notice to the Consultant, or immediately with cause. 8.2. Upon receipt of the City's written notice of termination, Consultant shall immediately stop work on the project unless directed otherwise by the City Manager. 8.3. In the event of termination by the City, the Consultant shall be paid for all work accepted by the City Manager up to the date of termination, provided that the Consultant has first complied with the provisions of Paragraph 8.4. 8.4. The Consultant shall transfer all books, records, reports, working drafts, documents, maps, and data pertaining to the Services and the project to the City, in a hard copy and electronic format within fourteen (14) days from the date of the written notice of termination or the date of expiration of this Agreement. 9. Insurance. 9.1. Consultant shall secure and maintain throughout the duration of this agreement insurance of such types and in such amounts not less than those specified below as satisfactory to City, naming the City as an Additional Insured, underwritten by a firm rated A-X or better by A.M. Best and qualified to do business in the State of Florida. The insurance coverage shall be primary insurance with respect to the City, its officials, employees, agents, and volunteers naming the City as additional insured. Any insurance maintained by the City shall be in excess of the Consultant’s insurance and shall not contribute to the Consultant’s insurance. The insurance coverages shall include at a minimum the amounts set forth in this section and may be increased by the City as it deems necessary or prudent. 9.1.1. Commercial General Liability coverage with limits of liability of not less than a $1,000,000 per Occurrence combined single limit for Bodily Injury and Property 53 of 69 90 Damage. This Liability Insurance shall also include Completed Operations and Product Liability coverages and eliminate the exclusion with respect to property under the care, custody and control of Consultant. The General Aggregate Liability limit and the Products/Completed Operations Liability Aggregate limit shall be in the amount of $2,000,000 each. 9.1.2. Workers Compensation and Employer’s Liability insurance, to apply for all employees for statutory limits as required by applicable State and Federal laws. The policy(ies) must include Employer’s Liability with minimum limits of $1,000,000.00 each accident. No employee, subcontractor or agent of the Consultant shall be allowed to provide Services pursuant to this Agreement who is not covered by Worker’s Compensation insurance. 9.1.3. Business Automobile Liability with minimum limits of $1,000,000 per occurrence, combined single limit for Bodily Injury and Property Damage. 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 the Insurance Service Office, and must include Owned, Hired, and Non-Owned Vehicles. 9.1.4. Professional Liability Insurance in an amount of not less than One Million Dollars ($1,000,000.00) per occurrence, single limit. 9.2. Certificate of Insurance. Certificates of Insurance shall be provided to the City, reflecting the City as an Additional Insured (except with respect to Professional Liability Insurance and Worker’s Compensation Insurance), no later than ten (10) days after award of this Agreement and prior to the execution of this Agreement by City and prior to commencing Services. Each certificate shall include no less than (30) thirty-day advance written notice to City prior to cancellation, termination, or material alt eration of said policies or insurance. The Consultant shall be responsible for assuring that the insurance certificates required by this Section remain in full force and effect for the duration of this Agreement, including any extensions or renewals that may be granted by the City. The Certificates of Insurance shall not only name the types of policy(ies) provided, but also shall refer specifically to this Agreement and shall state that such insurance is as required by this Agreement. The City reserves the right to inspect and return a certified copy of such policies, upon written request by the City. If a policy is due to expire prior to the completion of the Services, renewal Certificates of Insurance shall be furnished thirty (30) calendar days prior to the date of their policy expiration. Each policy certificate shall be endorsed with a provision that not less than thirty (30) calendar days’ written notice shall be provided to the City before any policy or coverage is cancelled or restricted. Acceptance of the Certificate(s) is subject to approval of the City. 9.3. Additional Insured. Except with respect to Professional Liability Insurance and Worker’s Compensation Insurance, the City is to be specifically included as an Additional Insured for the liability of the City resulting from Services performed by or on behalf of the Consultant in performance of this Agreement. The Consultant’s insurance, including that applicable to the City as an Additional Insured, shall apply on a primary basis and any other insurance maintained by the City shall be in excess of and shall not contribute to the 54 of 69 91 Consultant’s insurance. The Consultant’s insurance shall contain a severability of interest provision providing that, except with respect to the total limits of liability, the insurance shall apply to each Insured or Additional Insured (for applicable policies) in the same manner as if separate policies had been issued to each. 9.4. Deductibles. All deductibles or self-insured retentions must be declared to and be reasonably approved by the City. The Consultant shall be responsible for the payment of any deductible or self-insured retentions in the event of any claim. 9.5. The provisions of this section shall survive termination of this Agreement. 10. Nondiscrimination. During the term of this Agreement, Consultant shall not discriminate against any of its employees or applicants for employment because of their race, color, religion, sex, or national origin, and to abide by all Federal and State laws regarding nondiscrimination. 11. Attorneys Fees and Waiver of Jury Trial. 11.1. In the event of any litigation arising out of this Agreement, the prevailing party shall be entitled to recover its attorneys’ fees and costs, including the fees and expenses of any paralegals, law clerks and legal assistants, and including fees and expenses charged for representation at both the trial and all appellate levels. 11.2. IN THE EVENT OF ANY LITIGATION ARISING OUT OF THIS AGREEMENT, EACH PARTY HEREBY KNOWINGLY, IRREVOCABLY, VOLUNTARILY AND INTENTIONALLY WAIVES ITS RIGHT TO TRIAL BY JURY. 12. Indemnification. 12.1. Consultant shall indemnify and hold harmless the City, its officers, agents and employees, from and against any and all demands, claims, losses, suits, liabilities, causes of action, judgment or damages, arising from Consultant’s performance or non- performance of any provision of this Agreement, including, but not limited to, liabilities arising from contracts between the Consultant and third parties made pursuant to this Agreement. Consultant shall reimburse the City for all its expenses including reasonable attorneys’ fees and costs incurred in and about the defense of any such claim or investigation and for any judgment or damages arising from Consultant’s performance or non-performance of this Agreement. 12.2. Nothing herein is intended to serve as a waiver of sovereign immunity by the City nor shall anything included herein be construed as consent to be sued by third parties in any matter arising out of this Agreement or any other contract. The City is subject to section 768.28, Florida Statutes, as may be amended from time to time. 12.3. The provisions of this section shall survive termination of this Agreement. 13. Notices/Authorized Representatives. Any notices required by this Agreement shall be in writing and shall be deemed to have been properly given if transmitted by hand-delivery, by 55 of 69 92 registered or certified mail with postage prepaid return receipt requested, or by a private postal service, addressed to the parties (or their successors) at the addresses listed on the signature page of this Agreement or such other address as the party may have designated by proper notice. 14. Governing Law and Venue. This Agreement shall be construed in accordance with and governed by the laws of the State of Florida. Venue for any proceedings arising out of this Agreement shall be proper exclusively in Miami-Dade County, Florida. 15. Entire Agreement/Modification/Amendment. 15.1. This writing contains the entire Agreement of the parties and supersedes any prior oral or written representations. No representations were made or relied upon by either party, other than those that are expressly set forth herein. 15.2. No agent, employee, or other representative of either party is empowered to modify or amend the terms of this Agreement, unless executed with the same formality as this document. 16. Ownership and Access to Records and Audits. 16.1. Consultant acknowledges that all inventions, innovations, improvements, developments, methods, designs, analyses, drawings, reports, compiled information, and all similar or related information (whether patentable or not) which relate to Services to the City which are conceived, developed or made by Consultant during the term of this Agreement (“Work Product”) belong to the City. Consultant shall promptly disclose such Work Product to the City and perform all actions reasonably requested by the City (whether during or after the term of this Agreement) to establish and confirm such ownership (including, without limitation, assignments, powers of attorney and other instruments). 16.2. Consultant agrees to keep and maintain public records in Consultant’s possession or control in connection with Consultant’s performance under this Agreement. The City Manager or her designee shall, during the term of this Agreement and for a period of three (3) years from the date of termination of this Agreement, have access to and the right to examine and audit any records of the Consultant involving transactions related to this Agreement. Consultant additionally agrees to comply specifically with the provisions of Section 119.0701, Florida Statutes. Consultant shall 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 Agreement, and following completion of the Agreement until the records are transferred to the City. 16.3. Upon request from the City’s custodian of public records, Consultant shall provide the City 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 by Chapter 119, Florida Statutes, or as otherwise provided by law. 56 of 69 93 16.4. Unless otherwise provided by law, any and all records, including but not limited to reports, surveys, and other data and documents provided or created in connection with this Agreement are and shall remain the property of the City. 16.5. Upon completion of this Agreement or in the event of termination by either party, any and all public records relating to the Agreement in the possession of the Consultant shall be delivered by the Consultant to the City Manager, at no cost to the City, within seven (7) days. All such records stored electronically by Consultant shall be delivered to the City in a format that is compatible with the City’s information technology systems. Once the public records have been delivered upon completion or termination of this Agreement, the Consultant shall destroy any and all duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. 16.6. Any compensation due to Consultant shall be withheld until all records are received as provided herein. 16.7. Consultant’s failure or refusal to comply with the provisions of this section shall result in the immediate termination of this Agreement by the City. 16.8. Notice Pursuant to Section 119.0701(2)(a), Florida Statutes. IF THE CONSULTANT HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONSULTANT’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS. Custodian of Records: Nkenga “Nikki” Payne, CMC, FCRM Mailing address: 6130 Sunset Drive South Miami, FL 33143 Telephone number: 305-663-6340 Email: NPayne@southmiamifl.gov 17. Nonassignability. This Agreement shall not be assignable by Consultant unless such assignment is first approved by the City Manager. The City is relying upon the apparent qualifications and expertise of the Consultant, and such firm’s familiarity with the City’s area, circumstances and desires. 18. Severability. If any term or provision of this Agreement shall to any extent be held invalid or unenforceable, the remainder of this Agreement shall not be affected thereby, and each remaining term and provision of this Agreement shall be valid and be enforceable to the fullest extent permitted by law. 19. Independent Contractor. The Consultant and its employees, volunteers and agents shall be and remain an independent contractor and not an agent or employee of the City with respect to 57 of 69 94 all of the acts and services performed by and under the terms of this Agreement. This Agreement shall not in any way be construed to create a partnership, association or any other kind of joint undertaking, enterprise or venture between the parties. 20. Compliance with Laws. The Consultant shall comply with all applicable laws, ordinances, rules, regulations, and lawful orders of public authorities in carrying out Services under this Agreement, and in particular shall obtain all required permits from all jurisdictional agencie s to perform the Services under this Agreement at its own expense. 21. Waiver. The failure of either party to this Agreement to object to or to take affirmative action with respect to any conduct of the other which is in violation of the terms of this Agreement shall not be construed as a waiver of the violation or breach, or of any future violation, breach or wrongful conduct. 22. Survival of Provisions. Any terms or conditions of either this Agreement that require acts beyond the date of the term of the Agreement, shall survive termination of the Agreement, shall remain in full force and effect unless and until the terms or conditions are completed and shall be fully enforceable by either party. 23. Prohibition of Contingency Fees. The Consultant warrants that it has not employed or retained any company or person, other than a bona fide employee working solely for the Consultant, to solicit or secure this Agreement, and that it has not paid or agreed to pay any person(s), company, corporation, individual or firm, other than a bona fide employee working solely for the Consultant, any fee, commission, percentage, gift, or any other consideration, contingent upon or resulting from the award or making of this Agreement. 24. State Required Affidavits. By entering into this Agreement, the Consultant agrees to review and comply with the following state affidavit requirements: 24.1. Public Entity Crimes Affidavit. Consultant shall comply with Section 287.133, Florida Statutes (Public Entity Crimes Statute), notification of which is hereby incorporated herein by reference, including execution of any required affidavit. 24.2. Scrutinized Companies. Consultant certifies that it is not on the Scrutinized Companies that Boycott Israel List or engaged in a boycott of Israel. Pursuant to section 287.135, Florida Statues, the City may immediately terminate this Agreement at its sole option if the Consultant is found to have submitted a false certification; or if the Consultant is placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. If this Agreement is for more than one million dollars, the Consultant certifies that it is also not on the Scrutinized Companies with Activities in Sudan, Scrutinized Companies with Activities in the Iran Terrorism Sectors List, Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria as identified in Section 287.135, Florida Statutes. Pursuant to Section 287.135, Florida Statutes, the City may immediately terminate this Agreement at its sole option if the Consultant is found to have submitted a false certification; or if the Consultant is placed on the Scrutinized Companies with Activities in Sudan List, Scrutinized Companies with Activities in the Iran Terrorism 58 of 69 95 Sectors List, Scrutinized Companies with Activities in Iran Petroleum Energy Sector List, or engaged with business operations in Cuba or Syria during the term of the Agreement. 24.3. E-Verify Affidavit. In accordance with Section 448.095, Florida Statutes, the City requires all contractors doing business with the City to register with and use the E-Verify system to verify the work authorization status of all newly hired employees. The City will not enter into a contract unless each party to the contract registers with and uses the E- Verify system. The contracting entity must provide of its proof of enrollment in E-Verify. For instructions on how to provide proof of the contracting entity’s participation/enrollment in E-Verify, please visit: https://www.e-verify.gov/faq/how-do- i-provide-proof-of-my-participationenrollment-in-e-verify. By entering into this Agreement, the Consultant acknowledges that it has read Section 448.095, Florida Statutes; will comply with the E-Verify requirements imposed by Section 448.095, Florida Statutes, including but not limited to obtaining E-Verify affidavits from subcontractors; and has executed the required affidavit attached hereto and incorporated herein. 24.4. Noncoercive Conduct Affidavit. Pursuant to Section 787.06, Florida Statutes, a nongovernmental entity executing, renewing, or extending a contract with a governmental entity is required to provide an affidavit, signed by an officer or a representative of the nongovernmental entity under penalty of perjury, attesting that the nongovernmental entity does not use coercion for labor or services as defined in Section 787.06(2)(a), Florida Statutes. By entering into this Agreement, the Consultant acknowledges that it has read Section 787.06, Florida Statutes, and will comply with the requirements therein, and has executed the required affidavit attached hereto and incorporated herein. 24.5. Prohibition on Contracting with Entities of Foreign Concern. Pursuant to Section 287.138, Florida Statutes (which is expressly incorporated herein by reference), a governmental entity may not knowingly enter into a contract with an entity which would give access to an individual’s personal identifying information if (a) the entity is owned by the government of a foreign country of concern; (b) the government of a foreign country of concern has a controlling interest in the entity; or (c) the entity is organized under the laws of or has its principal place of business in a foreign country of concern. By entering into this Agreement, the Consultant acknowledges that it has read Section 287.138, Florida Statutes, and complies with the requirements therein, and has executed the required affidavit attached hereto and incorporated herein. 25. Counterparts. This Agreement may be executed in several counterparts, each of which shall be deemed an original and such counterparts shall constitute one and the same instrument. 26. Conflicts. In the event of a conflict between the terms of this Agreement and any exhibits or attachments hereto, the terms of this Agreement shall control. [Remainder of page intentionally left blank. Signature page and E-Verify Affidavit follows.] 59 of 69 96 E-VERIFY AFFIDAVIT In accordance with Section 448.095, Florida Statutes, the City requires all contractors doing business with the City to register with and use the E-Verify system to verify the work authorization status of all newly hired employees. The City will not enter into a contract unless each party to the contract registers with and uses the E-Verify system. The contracting entity must provide of its proof of enrollment in E-Verify. For instructions on how to provide proof of the contracting entity’s participation/enrollment in E-Verify, please visit: https://www.e-verify.gov/faq/how-do-i-provide-proof-of-my-participationenrollment-in-e-verify By signing below, the contracting entity acknowledges that it has read Section 448.095, Florida Statutes and will comply with the E-Verify requirements imposed by it, including but not limited to obtaining E-Verify affidavits from subcontractors. ☐ Check here to confirm proof of enrollment in E-Verify has been attached to this Affidavit. In the presence of: Signed, sealed and delivered by: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: ACKNOWLEDGMENT State of Florida County of The foregoing instrument was acknowledged before me by means of ☐ physical presence or ☐ online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 60 of 69 97 AFFIDAVIT ATTESTING TO NONCOERCIVE CONDUCT FOR LABOR OR SERVICES Effective July 1, 2024, Section 787.06, Florida Statutes, a nongovernmental entity executing, renewing, or extending a contract with a governmental entity is required to provide an affidavit, signed by an officer or a representative of the nongovernmental entity under penalty of perjury, attesting that the nongovernmental entity does not use coercion for labor or services as defined in Section 787.06(2)(a), Florida Statutes. By signing below, I hereby affirm under penalty of perjury that: 1. I have read Section 787.06, Florida Statutes, and understand that this affidavit is provided in compliance with the requirement that, upon execution, renewal, or extension of a contract between a nongovernmental entity and a governmental entity, the nongovernmental entity must attest to the absence of coercion in labor or services. 2. I am an officer or representative of , a nongovernmental entity. 3. does not use coercion for labor or services as defined in the relevant section of the law. In the presence of: Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: OATH OR AFFIRMATION State of Florida County of Sworn to (or affirmed) and subscribed before me by means of ☐ physical presence or ☐ online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 61 of 69 98 AFFIDAVIT REGARDING PROHIBITION ON CONTRACTING WITH ENTITIES OF FOREIGN COUNTRIES OF CONCERN Pursuant to Section 287.138, Florida Statutes (which is expressly incorporated herein by reference), a governmental entity may not knowingly enter into a contract with an entity which would give access to an individual’s personal identifying information if (a) the entity is owned by ethe government of a foreign country of concern; (b) the government of a foreign country of concern has a controlling interest in the entity; or (c) the entity is organized under the laws of or has its principal place of business in a foreign country of concern. This affidavit must be completed by an officer or representative of an entity submitting a bid, proposal, or reply to, or entering into, renewing, or extending, a contract with a governmental entity which would grant the entity access to an individual’s personal identifying information. 1. (“entity”) does not meet any of the criteria in paragraphs (2)(a)-(c) of Section 287.138, F.S. In the presence of: Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true: Witness #1 Print Name: Print Name: Title: Witness #2 Print Name: Entity Name: OATH OR AFFIRMATION State of Florida County of Sworn to (or affirmed) and subscribed before me by means of ☐ physical presence or ☐ online notarization, this day of , 20 , by (name of person) as (type of authority) for (name of party on behalf of whom instrument is executed). Notary Public (Print, Stamp, or Type as Commissioned) Personally known to me; or Produced identification (Type of Identification: ) Did take an oath; or Did not take an oath 62 of 69 99 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed the day and year as first stated above. CITY OF SOUTH MIAMI By: Genaro “Chip” Iglesias City Manager Attest: By: Nkenga “Nikki” Payne, CMC, FCRM City Clerk Approved as to form and legal sufficiency: By: Weiss Serota Helfman Cole & Bierman, P.L. City Attorney Addresses for Notice: Genaro “Chip” Iglesias City of South Miami Attn: City Manager 6130 Sunset Drive South Miami, FL 33143 305-668-2510 (telephone) 305-663-6345 (facsimile) chip@southmiamifl.gov (email) With a copy to: Weiss Serota Helfman Cole & Bierman, P.L. Attn: Lillian Arango, Esq. City of South Miami Attorney 2800 Ponce de Leon Boulevard, Suite 1200 Coral Gables, FL 33134 larango@wsh-law.com (email) CONSULTANT By: Name: Title: Entity: Addresses for Notice: (telephone) (facsimile) (email) With a copy to: (telephone) (facsimile) (email) 63 of 69 100 ATTACHMENT B DECLARATION/AFFIDAVIT OF REPRESENTATION This Affidavit is not required for compliance with the City’s Solicitation; however, it may be used to avoid the need to register members of your presentation team as lobbyists. Pursuant to City Ordinance 28 -14- 2206 (c)(9), any person who appears as a representative for an individual or firm for an oral presentation before a City certification, evaluation, selection, technical review, or similar committee, must list on an affidavit provided by the City staff, all individuals who may make a presentation. The Affidavit must be filed by with the City Clerk's office at the time a response, bid, or proposal is submitted to the City. For the purpose of this solicitation only, the members listed for the presentation team, with the exception of any person otherwise required to register as a lobbyist, shall not be required to pay any registration fees. No person may appear before any committee on behalf of an anyone unless he or she has been listed as part of the firm's presentation team pursuant to this Affidavit or unless he or she is registered with the City Clerk's office as a lobbyist and has paid all applicable lobbyist registration fees. Pursuant to Section 92.525(2), Florida Statutes, the undersigned, ________________, makes the following declaration under penalties of perjury: Listed below are all individuals who may make a presentation on behalf of the entity that the affiant represents. NAME TITLE Under penalties of perjury, I declare that I have read the foregoing declaration and that the facts stated in it are true and specifically, that the persons listed above are the members of the presentation team of the entity listed below. 64 of 69 101 ATTACHMENT C “Previous External Auditors Fee Schedule.” (Resolution No. 147 -20-15587) 65 of 69 102 66 of 69 103 RESOLUTION NO.147-20-15587 A Resolution of the Mayor and City Commissioners of the City of South Miami authorizing the City Manager to extend the contract term of the External Audit Sendees agreement with Caballero,Fierman,Uema &Garcia to a maximum six- year term consistent with the Charter Amendment relating to audits and increasing the maximum term of the contract between the City and City Auditor. WHEREAS,in 2019,Article 4,Section 4,E of the Qty Charter limited the maximum number of years that one auditing firm could be hired to conduct the annual City wide examination and report on accounts and other financial transactions by the City for each fiscal year.The limit was 3 years;and WHEREAS,in FY 2019,the Qty solicited bids for financial audit services and received proposals from five financial consultant firms with licenses to operate withing the State of Florida;and WHEREAS,the proposals were reviewed by a Selection Committee comprised of Audit Committee members who recommended that the City hire the firm of Caballero,Fierman, Uema,Garcia LLP,herein referred to as CONSULTANT,and the recommendation and contract received approved under the authority of Resolution 99-19-15371,dated August 6,2019 for a 3 year contract;and WHEREAS,the City's Finance Department,the City Manager and members of the Finance Committee recommended that a three (3)year term for the City auditors contract is too short a period of time due to the lengthy process of finding qualified auditors interested in performing City audits including the creation of a Request for Qualifications,the creation of an auditor selection committee,the vetting of the potential auditors,and the negotiations of the auditors contract;and WHEREAS,Article 4,Section 4,E of the City Charter was amended with an effective date of February 12,2020.This amendment changed the maximum number of years,from 3 years to 6 years,that one auditing firm could be hired to conduct the annual City wide examination and report on accounts and other financial transactions by the City for each fiscal year;and WHEREAS,CONSULTANT'S contract was executed August 6,2019 for a two (2)year term with a one-year renewal for a total term of three (3)consecutive years and has performed an audit of City finances for Fiscal Year 2019 -2020 consistent with the application of generally accepted accounting principles;and WHEREAS,in accordance with Charter Amendment Article 4,Section 4 E,the City desires to amend the term of CONSULTANTS contract to a Four (4)Year term,with a Two (2) Year Option to Renew,at the discretion of the City Manager,for a total possible term of Six (6) Consecutive Years,expiring August 5,2024,without altering the other term and conditions;and Pagel of 3 67 of 69 104 Res.No.147-20-15587 WHEREAS,CONSULTANTS proposed fee schedule for the entire 6-year term will be extended as set forth below: AUDIT ITEM FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 Comprehensive Annual Financial Report $36,000.00 $36,000.00 $36,000.00 $36/100.00 $36,000410 $36,000.00 Single Audit (Pet Audit)$2X100.00 $2/X»4»$2/100.00 $2/100.00 $2X100410 $2,000.00 General Employee & Police Pension:Separate Report &Presentation $1OX»O4IO $10/1004»$10X100.00 $10X100410 $10X1004»$10/1804» Florida 185 Share Pension:Separate Report &Presentation $8,000.00 $8,000.00 $8X100.00 $8/100.00 $8,000.00 $8/100.00 Community Redevelopment Agency: Separate Report & Presentation $10,000.00 $10,000410 $10X100.00 $10X100.00 $10/100.00 $10,000.00 THEREFORE,BE IT RESOLVED BY THE MAYOR AND CITY COMMISSIONERS OF THE CITY OF SOUTH MIAMI,FLORIDA: Section 1,The foregoing recitals are hereby ratified and confirmed as being true and they are incorporated into this resolution by reference as if set forth in full herein. Section 2.The City Manager is authorized to extend the contract term of the External Audit Sendees agreement with Caballero,Fierman,Uema &Garcia with the same yearly fees to a maximum six-year term consistent with the Charter Amendment relating to audits increasing the maximum term of the contract between the City and City Auditor and without changing any other term or condition of the contract other than extending the fee schedule accordingly. Sections.Corrections.Conforming language or technical scrivener-type corrections may be made by the City Attorney for any conforming amendments to be incorporated into the final resolution for signature. Section 4.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,the holding shall not affect the validity of the remaining portions of this resolution. Section S.Effective Date.This resolution shall become effective immediately upon adoption. PASSED AND ADOPTED this 20th day of October.2020. Page 2 of 3 68 of 69 105 Res.No.147-20-15587 ATTEST: CITY CLERk Q READ AND APPROVED AS TO FORM, LANGUAGE,LEGALITY AND CITY ATTORNEY COMMISSION VOTE:5-0 Mayor Philips:Yea Vice Mayor Welsh:Yea Commissioner Harris:Yea Commissioner Liebman:Yea Commissioner Gil:Yea Page 3 of 3 END OF DOCUMENT 69 of 69 106 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 1 1.7.1 COVER PAGE PROPOSAL FOR RFP NO. FN2025—02 FOR “EXTERNAL AUDIT SERVICES” Issued on April 8, 2025 Citrin Cooperman 355 Alhambra Circle Suite 900 Miami, FL 33134 Phone: 305.444.0999 Contact: Alex Auguste Email: aauguste@citrincooperman.com 107 CITRINCOOPERMAN® F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 2 PROPOSAL FOR City of South Miami, Florida 2025 108 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 3 1.7.2 TABLE OF CONTENTS City of South Miami, Florida 1.7.1 COVER PAGE .............................................................................................. 1 1.7.2 TABLE OF CONTENTS ................................................................................. 3 1.7.3 LETTER OF INTENT ..................................................................................... 4 1.7.4 RESPONSE FORM PACKAGE ....................................................................... 6 1.7.5 RESPONDENT’S QUALIFICATIONS ............................................................. 7 1.7.6 PROOF OF EXPERIENCE ........................................................................... 11 1.7.7 KEY STAFF QUALIFICATIONS .................................................................... 18 1.7.8 RECENT EXPERIENCE ............................................................................... 25 1.7.9 PRICE PROPOSAL ..................................................................................... 27 1.7.10 INSURANCE CERTIFICATE ...................................................................... 28 1.7.11 SPECIAL CONSIDERATION ...................................................................... 29 APPENDICES ...................................................................................................... 30 109 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 4 1.7.3 LETTER OF INTENT April 8, 2025 Steven P. Kulick, Chief Procurement Officer City of South Miami 6130 Sunset Drive South Miami, FL 33143 Dear Mr. Kulick: We welcome and appreciate the opportunity to present this proposal to provide external audit services to the City of South Miami, Florida (the “City”). Our team is passionate about developing strong relationships with each of our clients while delivering unparalleled service. Our objective is to provide quality and timely services that exceed expectations. Our proposed engagement team includes fully dedicated government professionals who will serve the City throughout the engagement to ensure that deadlines are met and reports are issued in a timely manner. We will work with you and your team through all aspects of the engagement outlined in our proposal. GOVERNMENTAL EXPERIENCE Citrin Cooperman, and its predecessor Keefe McCullough, have been dedicated to the public sector for over 45 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. By making the public sector a focus of our firm, we have the technical expertise to keep our clients informed of any upcoming technical pronouncements well in advance. This commitment allows us to deliver an unmatched level of service to our clients, with some municipalities being our client for over forty years. EXPERIENCED PROFESSIONALS Our proposed audit team for this engagement has extensive governmental experience, including municipalities comparable to the size and scope of your City. The professionals assigned to your engagement have exceeded the mandatory continuing professional education requirements and are dedicated to the public sector by working almost exclusively on governmental entities. Because of our time spent working with governments, we are specialists when it comes to the particulars of governmental accounting and the increasing amount of other issues facing many local governments. EFFICIENT TRANSITION We have a great deal of experience with transitioning between accounting firms and can guarantee a smooth process with minimal disruption to City staff and operations. We accomplish this with our engagement team’s extensive governmental experience, detailed planning and constant communication with you. We strive to bring additional value by identifying issues that you may not see and to help initiate ideas to enhance your organization. Our objective is to provide value beyond our financial and compliance audits. 110 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 5 SCOPE OF SERVICES In preparing our proposed audit plan, we reviewed the City’s RFP, prior financial statements and the 2025 budget. The following proposal reflects our understanding of your needs and illustrates the approach we will take in providing the professional services required for your City. Citrin Cooperman is committed to performing the auditing services within the prescribed time frame as outlined in the City’s request for proposal. We hereby attest to our authority to submit this proposal and to individually bind Citrin Cooperman to perform this audit in accordance with the resulting contract agreement should the firm be selected. This proposal is a firm and irrevocable offer for a period ninety (90) days from the date of the proposal. The following individual is authorized to make representations for the firm: Alex Auguste Citrin Cooperman 355 Alhambra Circle Suite 900 Miami, FL 33134 Phone: 305.444.0999 aauguste@citrincooperman.com Our goal is to provide valuable services and contribute to your success by delivering solutions that are just right for you, all at a very competitive rate. We hope that our client service philosophy, expertise, and reputation for quality will be major factors you consider when evaluating our firm. Citrin Cooperman, and its predecessor Keefe McCullough, would be honored to once again form a strong partnership with your City. Very truly yours, Alex Auguste Manager Director aauguste@citrincooperman.com 305.444.0999 "Citrin Cooperman" is the brand under which Citrin Cooperman & Company, LLP, a licensed independent CPA firm, and Citrin Cooperman Advisors LLC serve clients’ business needs. The two firms operate as separate legal entities in an alternative practice structure. The entities of Citrin Cooperman & Company, LLP and Citrin Cooperman Advisors LLC are independent member firms of the Moore North America, Inc. (MNA) Association, which is itself a regional member of Moore Global Network Limited (MGNL). All the firms associated with MNA are independently owned and managed entities. Their membership in, or association with, MNA should not be construed as constituting or implying any partnership between them. 111 faff-" F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 6 1.7.4 RESPONSE FORM PACKAGE Citrin Cooperman's completed forms can be found starting on the subsequent page: 112 113 SECTION 4. RESPONSE FORM PACKAGE As provided in the 1TB,the following items must be attached to this Response: FORMS STATUS Form 1 -Response Form Package Acknowledgement Q Form 2A.Respondent’s Certification (if Company or Corporation)N/A Form 2B.Respondent’s Certification (if Partnership)a Form 3.Single Execution Affidavits a Form 4.Dispute Disclosure Form 5.Certification Regarding Debarment,Suspension,&Other Responsibility Matters Primary Covered Transactions Form 6.Respondent’s Qualifications Survey Form 7.Key Staff and Proposed Subcontractors. Form 8.Reference List Form 9.External Auditor’s Fee Schedule Proposal ATTACHMENTS Citrin Cooperman &Company,LLPThiscompetitivesolicitationincorporatesthefollowingattachments,which should be reviewed thoroughly and,if applicable,completed prior to submitting a response to this competitive solicitation. The City is attaching the following Attachments: Attachment A.Sample Contract Attachment B.Declaration/Affidavit of Representation Attachment C.Previous External Auditors Fee Schedule 27 of 69 114 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS 1 hereby propose to furnish the goods and services specified in the Request for Proposals RFP No. FN2025-02.I agree that my Response will remain firm for a period of 1 80 days after opened by the City in order to allow the City adequate time to evaluate the Response. 1 certify that all information contained in this Response is truthful to the best of my knowledge and belief. I further certify that I am duly authorized to submit this Response on behalf of the Firm named as the Proposing Firm and that said Firm is ready,willing,and able to perform if awarded the Agreement. I further certify,under oath,that this Response is made without prior understanding,agreement,connection, discussion,or collusion with any other person,firm or corporation submitting a Response;no officer, employee or agent of the City of South Miami or any other Respondent has an interest in said Response. Furthermore,I certify that the undersigned executed this Response Form with full knowledge and understanding of matters therein contained and was duly authorized. I further certify that the Respondent acknowledges receipt of all Addenda issued by the City in connection with the RFP (Check the box next to each addendum received). v Addendum 1 Addendum 6 Addendum 2 Addendum 7 Addendum 3 Addendum 8 Addendum 4 Addendum 9 Addendum 5 Addendum 10 Attached hereto are the following forms/documents which form a part of this Response: Sf Form 1. N/A Form 2 A. if Form 2B. Form 3. El Form 4. if Form 5. if Form 6. Form 7. if Form 8. Form 9. Response Form Package Acknowledgement. Respondent’s Certification (if Company or Corporation) Respondent’s Certification (if Partnership) Single Execution Affidavits Dispute Disclosure Certification Regarding Debarment,Suspension,&Other Responsibility Matters Primary Covered Transactions Respondent’s Qualifications Survey Key Staff and Proposed Subcontractors Reference List External Auditor’s Fee Schedule Proposal 28 of 69 115 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS (CONTINUED) Citrin Cooperman &Company.LLP NAME OF RESPONDENT FIRM SIGNA'>F RESPONDENT Alex Auguste,Managing Director NAME &TITLE,TYPED OR PRINTED MAILING ADDRESS 355 Alhambra Circle Suite 900,Miami,FL 33134 (305 )444.0999 TELEPHONE NUMBER State of Florida County of Miami-Dade The foregoing instrument was acknowledged before me by means of y/physical presence or online notarization,this 8th day of April ,20 25 ,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,LLP (name of party on behalf of whom instrument is executed). Notary Public (Print,Stamp,or Type as Commissioned) x/Personally known to me;or Produced identification (Type of Identification:) Did take an oath;or X Did not take an oath Bonded through National Notary Assn, Notary Public -State of Florida Commission It HH 370129MyComm.Expires May 27,2027 29 of 69 116 FORM 2B RESPONDENT’S CERTIFICATION (if Partnership) CERTIFICATE STATE OF Florida ) )SS )COUNTY OF Miami-Dade I HEREBY CERTIFY that a meeting of the Partners of Cit rin Cooperman &Company,LLP ,a partnership existing under the laws of the State of Florida ,held on April 8 , 2025,the following resolution was duly passed and adopted: “RESOLVED,that Alex Auguste , as Managing Director of the Partnership,be and is hereby authorized to execute the Response dated April 8 ,2025,to the City of South Miami for RFP NO.FN2025-02 External Audit Services from this partnership and that his execution of thereof, attested by the shall be the official act and deed of this Partnership.” I further certify that said resolution is now in full force and effect. IN WITNESS WHEREOF,I have hereunto set my hand this 8th .day of April 2025. (SEAL) ft Notary Public State of Florida Commission #HH 370129 Hy Comm.Expires May 27,2027 Bonded through National Notary Assn. 31 of 69 117 FORM 3 SINGLE EXECUTION AFFIDAVITS This form must be signed and sworn to in the presence of a notary public OR other official authorized to administer oaths. THIS FORM COMBINES SEVERAL AFFIDAVIT STATEMENTS TO BE SWORN TO BY THE RESPONDENT OR RESPONDENT AND NOTARIZED BELOW.IN THE EVENT THE RESPONDENT OR RESPONDENT CANNOT SWEAR TO ANY OF THESE AFFIDAVIT STATEMENTS,THE RESPONDENT OR RESPONDENT IS DEEMED TO BE NON¬ RESPONSIBLE AND IS NOT ELIGIBLE TO SUBMIT A RESPONSE.THESE SINGLE EXECUTION AFFIDAVITS ARE SUBMITTED TO THE CITY OF SOUTH MIAMI AND ARE STATEMENTS MADE: By.Alex Auguste Whose business address is:355 Alh a mbra Circle,Suite 900,Miami FL 33134 And (if applicable)its Federal Employer Identification Number (FEIN)is:22-2428965 (if the entity does not have an FEIN,include the Social Security Number of the individual signing this sworn statement.SS#:1 Americans with Disabilities Act Compliance Affidavit The above named firm,corporation or organization is in compliance with and agrees to continue to comply with,and assure that any subcontractor,or third party contractor under this project complies with all applicable requirements of the laws listed below including,but not limited to,those provisions pertaining to employment,provision of programs and services,transportation,communications,access to facilities, renovations,and new construction. •The American with Disabilities Act of 1990 (ADA),Pub.L.101-336,104 Stat 327,42 USC 1210112213 and 47 USC Sections 225 and 661 including Title I,Employment;Title II,Public Services;Title III,Public Accommodations and Services Operated by Private entities;Title IV, Telecommunications;and Title V,Miscellaneous Provisions. •The Florida Americans with Disabilities Accessibility Implementation Act of 1993,Section 553.501-553.513,Florida Statutes: •The Rehabilitation Act of 1 973,229 USC Section 794; •The Federal Transit Act,as amended 49 USC Section 1612; •The Fair Housing Act as amended 42 USC Section 360 1 -363 1 . Respondent Initials 32 of 69 118 Public Entity Crimes Affidavit 1 understand that a “public entity crime”as defined in Paragraph 287.1 33(1 )(g),Florida Statutes,means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States,including but not limited to,any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud,theft,bribery,collusion,racketeering,conspiracy,or material misrepresentations. 1 understand that “convicted”or “conviction”as defined in Paragraph 287.1 33(I )(b),Florida Statutes, means a finding of guilt or a conviction of a public entity crime,with or without an adjudication of guilt,in any federal or state trial court of record relating to charges brought by indictment or information after July 1,1989,as a result of a jury verdict,non-jury trial,or entry of a plea of guilty or nolo contendere. 1 understand that an “affiliate”as defined in Paragraph 287.1 33(1 )(a),Florida Statutes,means: 1.A predecessor or successor of a person convicted of a public entity crime;or 2.An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity'crime.The term “affiliate”includes those officers,directors, executives,partners,shareholders,employees,members,and agents who are active in the management of an affiliate.The ownership by one person of shares constituting a controlling interest in another person,or a pooling of equipment or income among persons when not for fair market value under an arm’s length agreement,shall be a prima facie case that one person controls another person.A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. 1 understand that a “person”as defined in Paragraph 287.1 33(1 )(e),Florida Statutes,means any natural person or entity'organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity,or which otherwise transacts or applies to transact business with a public entity.The term “person”includes those officers,directors,executives,and partners,shareholders,employees, members,and agents who are active in management of an entity. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) X Neither the entity submitting this sworn statement,nor any of its officers,directors,executives, partners,shareholders,employees,members,or agents who are active in the management of the entity,nor any affiliate of the entity has been charged with ad convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1989. However,there has been a subsequent proceeding before a Hearing Officer of the State of Florida ,Division of Administrative Hearings and the final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list (attach 33 of 69 119 a copy of the final order). I understand that the submission of this form to the contracting officer for the public entity identified in paragraph 1 above is for that public entity only and that this form is valid through December 3 1 of the calendar year in which it is filed.I also understand that I am required to inform the public entity prior to entering into a contract in excess of the threshold amount provided in Section 287.017,Florida Statutes for category two of any change in the information contained in this form. Respondent Initials No Conflict of Interest or Contingent Fee Affidavit Respondent warrants that neither it nor any principal,employee,agent,representative nor family member has paid or will pay any fee or consideration that is contingent on the award or execution of a contract arising out of this solicitation.Respondent also warrants that neither it nor any principal,employee,agent, representative nor family member has procured or attempted to procure this contract in violation of any of the provisions of the Miami-Dade County and City of South Miami conflict of interest or code of ethics ordinances.Further,Respondent acknowledges that any violation of these warrants will result in the termination of the contract and forfeiture of funds paid or to be paid to the Respondent should the Respondent be selected for the performance of this contract. Respondent Initials Business Entity Affidavit Respondent hereby recognizes and certifies that no elected official,board member,or employee of the City of South Miami (the "City”)shall have a financial interest directly or indirectly in this transaction or any compensation to be paid under or through this transaction,and further,that no City employee,nor any elected or appointed officer (including City board members)of the City,nor any spouse,parent or child of such employee or elected or appointed officer of the City,may be a partner,officer,director or proprietor of Respondent or Vendor,and further,that no such City employee or elected or appointed officer,or the spouse,parent or child of any of them,alone or in combination,may have a material interest in the Vendor or Respondent.Material interest means direct or indirect ownership of more than 5%of the total assets or capital stock of the Respondent.Any exception to these above described restrictions must be expressly provided by applicable law or ordinance and be confirmed in writing by City.Further,Respondent recognizes that with respect to this transaction or bid,if any Respondent violates or is a party to a violation of the ethics ordinances or rules of the City,the provisions of Miami-Dade County Code Section 2-1 1 .1 ,as applicable to City,orthe provisions of Chapter 1 12,part III,Fla.Stat.,the Code ofEthics for Public Officers and Employees,such Respondent may be disqualified from furnishing the goods or services for which the bid or Bid is submitted and may be further disqualified from submitting any future bids or Bid for goods or services to City. Respondent Initials Anti-Collusion Affidavit 1.Respondent/Respondent has personal knowledge of the matters set forth in its Response and is fully informed respecting the preparation and contents of the attached Response and all pertinent circumstances respecting the Bid; 2.The Response is genuine and is not a collusive or sham Response;and 34 of 69 120 3.Neither the Respondent/Respondent nor any of its officers,partners,owners,agents,representatives, employees,or parties in interest,including Affiant,has in any way colluded,conspired,connived,or agreed,directly or indirectly with any other Respondent/Respondent,firm,or person to submit a collusive or sham Response,or has in any manner,directly or indirectly,sought by agreement or collusion or communication or conference with any other Respondent/Respondent,firm,or person to fix the price or prices in the attached Response or of any other Respondent/Respondent,or to fix any overhead,profit,or cost element of the Response price or the Response price of any other Respondent/Respondent,or to secure through any collusion,conspiracy,connivance or unlawful agreement any advantage against the City or any person interested in the proposed Contract. &Respondent Initials Scrutinized Company Certification 1 .Respondent certifies that it and its subcontractors are not on the Scrutinized Companies that Boycott Israel List.Pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent or its subcontractors are found to have submitted a false certification;or if the Respondent,or its subcontractors are placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. 2.If the Agreement that may result from this RFP is for more than one million dollars,the Respondent certifies that it and its subcontractors are also not on the Scrutinized Companies with Activities in Sudan,Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria as identified in Section 287.135,F.S.pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent,its affiliates,or its subcontractors are found to have submitted a false certification;or if the Respondent,its affiliates,or its subcontractors are placed on the Scrutinized Companies with Activities in Sudan List,or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria during the term of the Agreement. 3.The Respondent agrees to observe the above requirements for applicable subcontracts entered into for the performance of work under the Agreement that may result from this RFP.As provided in Subsection 287.135(8),F.S.,if federal law ceases to authorize the above-stated contracting prohibitions then they shall become inoperative. Respondent Initials Drug-Free W orkplace Affidavit Respondent hereby recognizes that,pursuant to F.S.§287.087,preference shall be given to businesses with drug-free workplace programs when two responses are equal with respect to price,quality,and service.Respondent understands that in order to qualify as a drug-free workplace,Respondent must: a)Publish a statement notifying employees that the unlawful manufacture,distribution,dispensing, possession,or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 35 of 69 121 b)Inform employees about the dangers of drug abuse in the workplace,the Respondent’s policy of maintaining a drug-free workplace,any available drug counseling,rehabilitation,and employee assistance programs,and the penalties that may be imposed upon employees for drug abuse violations. 1)Give each employee engaged in providing commodities or contractual services under the ITB a copy of the statement specified in subsection (1). 2)Notify employees that,as a condition of working on the commodities or contractual services under the ITB,the employee must abide by the terms of the statement and will notify the employer of any conviction of,or plea of guilty or nolo contendere to,any violation of chapter 893 or of any controlled substance law of the United States or any state,for a violation occurring in the workplace no later than five (5)days after such conviction. 3)Impose a sanction on,or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee’s community,by any employee who is so convicted. 4)Make a good faith effort to continue to maintain a drug-free workplace through the implementation of this section. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) IX The entity submitting this sworn statement is a drug-free workplace and is in full compliance with the requirements set forth under F.S.§287.087. U The entity submitting this sworn statement is not a drug-free workplace. A A- Respondent Initials City Non-Discrimination Requirements Affidavit Respondent understands that pursuant to Section 3-1.1 of the Code of the City of South Miami,the City will not enter into or award a contract to an entity engaged in a boycott. Respondent understands that “Boycott”as defined under Section 3-1.1 of the Code of the City of South Miami means to blacklist,divest from,or otherwise refuse to deal with a nation or country,or to blacklist or otherwise refuse to deal with a person or entity when the action is based on race,color,national origin, religion,sex,gender identity,sexual orientation,marital or familial status,age,or disability in a discriminatory manner.The term boycott does not include a decision based upon business or economic reasons,or boycotts,embargoes,trade restrictions,or divestments that are specifically authorized or required by federal law or state law. Respondent certifies that it is not engaged in a boycott,and is in full compliance with Section 3-1.1 of the Code of the City of South Miami. Respondent Initials 36 of 69 122 Acknowledgment,Warranty,and Acceptance I .Contractor warrants that it is willing and able to comply with all applicable state of Florida laws,rules and regulations. 2.Contractor warrants that it has read,understands,and is willing to comply with all requirements of RFP No.-XX and any addendum/addenda related thereto. 3.Contractor warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the City Commission or City Manager,as applicable. 4.Contractor warrants that all information provided by it in connection with this Response is true and accurate. AA- Respondent Initials [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK. SIGNATURE PAGE FOLLOWS.) 37 of 69 123 In the presence of: Witnes/#! Witness /2~Prhn Name: Signed,sealed and delivered by: Print Nam/:Alex Auguste Title:Managing Director State of Florida County Of Miami-Dade ACKNOWLEDGMENT The foregoing instrument was acknowledged before me by means of X physical presence or online notarization,this 8th day of April ,20 25,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,LLP (name of party on behalf of whom instrument is executed). Notary Public (Print,Stamp,or Type as Commissioned) X Personally known to me;or Produced identification (Type of Identification: Did take an oath;or v—""Did not take an oath 'KAITLIN F CHUBECK I 1 Notary Public -State of Florida , I Commission #HH 370129MVComm.Expires May 27,2027 1 1 Bonded through National Notary Assn.I 38 of 69 124 FORM 4 DISPUTE DISCLOSURE Answer the following questions by placing an “X”after “Yes”or “No”.If you answer “Yes”,please explain in the space provided,or on a separate sheet attached to this form. 1.Has your firm or any of its officers,received a reprimand of any nature or been suspended by the Department of Professional Regulations or any other regulator}'agency or professional associations within the last five (5)years? YES NO x 2.Has your firm,or any member of your firm,been declared in default,terminated or removed from a contract or job related to the services your firm provides in the regular course of business within the last five (5)years? YES NO X 3.Has your firm had against it or filed any requests for equitable adjustment,contract claims,Bid protests, or litigation in the past five (5)years that is related to the services your firm provides in the regular course of business? YES NO x If yes,state the nature of the request for equitable adjustment,contract claim,litigation,or protest,and state a brief description of the case,the outcome or status of the suit and the monetary amounts of extended contract time involved. I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Response for the City'of South Miami. State of Florida County of Miami-Dade ACKNOWLEDGMENT The foregoing instrument was acknowledged beforqoe by means of SI physical presence or online notarization,this 8th day of April ,20 25 ,by Alex Auguste (name of person)as Managing Director (type of authority)for Citrin Cooperman &Company,llp (name of party on behalf of whom instrument is executed). Produced identification (Type of Identification: Notary Public (Print,Stamp,or Type as Commissioned) ) ^Did lake an oath;or Did not take an oath In the normal course of Citrin Cooperman’s business as a national accounting firm,Citrin Cooperman may be made a party to litigation alleging various common law and statutory violations.While Citrin Cooperman expects to resolve all pending matters without any material detrimental impact to the firm,like most accounting firms of any size,Citrin Cooperman does not disclose or discuss its litigation.Litigation is generally disposed of in the normal course of business and under any applicable professional indemnity insurance policy. 39 of 69 125 FORM 5 CERTIFICATION REGARDING DEBARMENT,SUSPENSION,AND OTHER RESPONSIBILITY MATTERS PRIMARY COVERED TRANSACTIONS This certification is required by the regulations implementing Executive Order 12549,Debarment and Suspension,13 CFR Part 145.The regulations were published as Part VII of the May 26,1988 Federal Register (pages 19160-1921 1).Copies of the regulations are available from local offices of the U.S.Small Business Administration. (1)The prospective primary participant certifies to the best of its knowledge and belief that it and its principals: (a)Are not presently debarred,suspended,proposed for disbarment,declared ineligible,or voluntarily excluded from covered transactions by any Federal department or agency; (b)Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public (Federal,State,or local)transaction or contract under a public transaction:violation of Federal or State antitrust statutes or commission of embezzlement,theft,forger}’,bribery,falsification or destruction of records,making false statements,or receiving stolen property; (c)Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal,State,or local)with commission of any of the offenses enumerated in paragraph (1 )(b)of this certification;and (d)Have not within a three-year period preceding this application had one or more public transactions (Federal,State,or local)terminated for cause or default. (2)Where the prospective primary participant is unable to certify to any of the statements in this certification,such prospective primary participant shall attach an explanation to this Statement of Qualifications. Entity Name:Citrin Cooperman &Company,LLP Date: Signature of Authorized Repri Alex Auguste,Managing Director Name and Title of Authorized Representative 40 of 69 126 FORM 6 RESPONDENT’S QUALIFICATIONS SURVEY COMPANY QUALIFICATIONS QUESTIONNAIRE Please complete this Company Qualifications Questionnaire.By completing this form and submitting a response to the RFP,you certify that any and all information contained in the Response is true,that your response to the RFP is made without prior understanding,agreement,or connections with any corporation, firm or person submitting a response to the RFP for the same materials,supplies,equipment,or services,is in all respects fair and without collusion or fraud,that you agree to abide by all terms and conditions of the RFP,and certify that you are authorized to sign for the Respondent’s firm. Some responses may require the inclusion of separate attachments.Separate attachments should be as concise as possible,while including the requested information.In no event should the total page count of all attachments to this Form exceed five (5)pages.Some information may not be applicable;in such instances,please insert “N/A”. Citrin Cooperman &Company,LLP Firm Name 355 Alhambra Circle Suite 900,Miami,FL 33134 Principal Business Address 305.444.0999 305.443.5172 Telephone Number Facsimile Number aauguste@citrincooperman.com Email Address 22-2428965 Federal I.D.No.or Social Security Number Miami-Dade Count}’Local Business Tax Receipt No.7392251 Municipal Business Tax/Occupational License No. FIRM HISTORY AND INFORMATION How many years has the firm has been in business under its current name and ownership?3 1 Please identify the Firm’s document number with the Florida Division of Corporations and date the Firm registered/filed to conduct business in the State of Florida: M23000009736 07/26/2023 Document Number Date Filed Please identify the Firm's category with the Florida Department of Business Professional Regulation (DBPR),DBPR license number,and date licensed by DBPR: Certified Public Accounting Firm AD64727 07/07/2006 Category License No.Date Licensed Please indicate the type of entity form of the Firm (if other,please describe): Individual k Partnership Corporation LLC LLP Other Please identify the Firm’s primary business:and business consulting 41 of 69 127 Please identify the number of continuous years your Firm has performed its primary business:43 Please list all professional licenses and certifications held by the Firm,its Qualifier/Principal,and any Key Staff,including any active certifications of small,minority,or disadvantaged business enterprise,and the name of the entity that issued the license or certification: License/Certification Type Name of Entity Issuing License or Certification License No.License Issuance Date CPA Firm State of Florida AD64727 07/07/2006 CPA State of Florida AC50760 12/15/2016 CPA State of Florida AC0013791 03/03/1984 Please identify the name,license number,and issuance date of any prior companies that pertain to your Firm: License/Certification Type Name of Entity Issuing License or Certification License No.License Issuance Date Please identify all individuals authorized to sign for the entity,their title,and the threshold/level of their Authorized Signor’s Name Title Signing Authority Threshold (All,Cost up to SX-Amount,No Cost,Other) Alex Auguste Managing Director All Please identify the total number of Firm employees,managerial/administrative employees,and identify the total number of trades employees by trade (e.g.,20 electricians,S laborers,etc.): Total No.of Employees 3,300 Total No.of Managerial/Administrative Employees 450 Total No.of Trades Employees by Trade INSURANCE INFORMATION Please provide the following information about the Firm’s insurance company: Marsh USA,LLC Insurance Carrier Name Undisclosed Insurance Carrier Contact Person 1166 Avenue of the Americas,New York,NY 10036 Undisclosed Insurance Carrier Address Telephone No.Email Has the Firm filed any insurance claims in the last five (5)years?XNo Yes If yes,please identify the type of claim and the amount paid out under the claim: FIRM OWNERSHIP Please identify all Firm owners or partners,their title,and percent of ownership: 42 of 69 128 Owner/Partner Name Title Ownership (%) The firm has over 450 partners Please identify whether any of the owners/partners identified above are owners/partners in another entity: XNo Yes If yes,please identify the name of the owner/partner,the other entity’s name,and percent of ownership held by the stated owner/partner: Owner/Partner Name Other Entity Name Ownership (%) Not applicable RECENT CONTRACTS Please identify the five (5)most recent contracts in which your Firm has provided services to other public entities: Public Entity Contact Person Telephone No.Email Address Date Awarded Citv of Aventura Melissa Cruz 305-466-8920 cruzm@cityofaventura com Sept 2020 Citv of Pompano Allison Feurtado 954-786-4600 Allison Feurtado@copbfl com Sept 2021 City of Plantation Anna Ontiniano 954-797-2229 aotiniano@plantation org Sept 1994 City of Wilton Manor ;Carol Conol 954-390-2100 Cconol@wiltonmanors com Sept 2017 Town of Davie William Ackerman 954-797-1050 william_ackerman@davie-fl gov Sept 2020 By signing below,Respondent certifies that the information contained herein is complete and accurate to the best of Respondent’s knowledge. Authorized Signature: Citrin Cooperman &Company,LLPFirm: Print or Type Name:Alex Auguste Date:April 8,2025 Title"Managing Director 43 of 69 129 FORM 7 KEY STAFF &PROPOSED SUBCONTRACTORS KEY STAFF Please complete the following chart with the Firm’s proposed Key Staff.Il additional space is required, please copy/duplicate this page and attach to this Form.Additional space:XNo Yes Name Title Years of Experience Years with Firm Licenses/Certifications Bill Benson Partner 40 40 CPA Alex Auguste Managing Director 13 1 CPA John Eusanio Partner 20 7 CPA Michael Quesada Director 17 2 CPA Felix Ramirez IT Partner 36 7 CISA,CRISC,CGE1T Please explain the Firm’s ability and resources to substitute personnel with equal or higher qualifications than the Key Staff they will substitute for where substitute is required due to attrition,turnover,or a specific request by the City: We are a full-service professional services firm,and therefore we are well-suited to act as a one-stop shop for all services you need as you continue to grow and evolve.There are a host of industry resources available at Citrin Cooperman.If one of these resources is outside of the core team,we will call upon the firm’s specialists to assist. Please identify each Key Staff member's engagement commitments that will exist concurrently with the City’s Services: Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement None 44 of 69 130 PROPOSED SUBCONTRACTORS Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement The undersigned Respondent hereby designates,as follows,all major subcontractors whom they propose to utilize for the major areas of work for the services.The Respondent is further notified that all subcontractors shall be properly licensed,bondable,and shall be required to furnish the City with a Certificate of Insurance in accordance with the contract general conditions.Failure to furnish this information shall be grounds for rejection of the Respondent’s RFP submission.(If no subcontractors are proposed,state “None”on first line below.) Subcontractor Name &Address Scope of Work License Number Not applicable Firm: Authorized Signature: Print or Type Name: Citrin Cooperman &Company,LLP Alex Auguste April 8,2025Date: Title’Managing Director 45 of 69 131 FORM 8 REFERENCE LIST IN ADDITION TO THE INFORMATION REQUIRED ON THIS FORM, RESPONDENT SHALL PROVIDE A MINIMUM OF THREE REFERENCE LETTERS. REFERENCE #1 Public Entity Name:City of Plantation,Florida Reference Contact Person/Title/Department:Ms.Anna Otiniano,Director of Financial Services Contact Number &Email 954-797-2229 aotiniano@plantation.org Public Entity Size/Number of Residents/Square Mileage:$222 million in total revenue,94,000 residents 22 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the City.Beginning in 1994 through the present. Is the Contract still Active?Yes No 46 or 69 132 PROPOSER REFERENCE FORM Solicitation Title:Professional Auditng Services Nameof Consultant/Contractor:C'tr'n Cooperman and Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date:11/25/20 This form SHALL be completed,and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. 1.Nameof Reference (person):^n na n K.ct--is.City of Plantation2.N ame of F irm/Agency:7 3.Title/Position:Finance Director 4.Email Address:aotiniano@plantation.org Phone#:954-797-2163 5.What typeof work or service has the Consultant/Contractor performed for you or your agency and when? Description of Work/Title of Project Professional Auditing Services,performed currently and for a period of more than 20 years. Approximate Completion (Month/Year) 6.What was the approximate contract value 7.Was the work generally completed on-time of this work?and within budget?$1 27’00 0 0 Yes No 8.Did the Consultant/Contractor meet theexpectations ad needs of the project? 0 Yes No 9.Was the Consultant/Contractor generally responsiveto your requests? []Yes O No 10.Is there anything else you wish to let us know about this Consultant/Contractor? The City of Plantation has had a successfully partnership with Keefe McCullough (now Citrin Cooperman)for -ever 20 years.During this time,their team has consistently demonstrated— exceptional knowledge,professionalism,and courtesy.I recommned them highly. Signatureof Reference: #77685/6 Date:11/20/20 133 REFERENCE #2 Public Entity Name:City of Pompano Beach,Florida Reference Contact Person/Title/Department:Ms.Allison Feurtado,Finance Director Contact Number &Email 954-786-4600 Allison.Feurtado@copbfl.com Public Entity Size/Number of Residents/Square Mileage:£378 million in total revenue,112,000 residents 25 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the City.Beginning in 2021 through the present. Is the Contract still Active?Yes X No 47 of 69 134 PROPOSER REFERENCE FORM Solicitation Title:Professional Auditing Services Name of Consultant/Contractor:Citrin Cooperman and Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date-11/25/2024 This form SHALL be completed and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. 1.Name of Reference (person):X"'son Fenrtado „..,r.City of Pompano Beach2.Name of Firm/Agency: 3.Title/Position:Finance Director 4.Email Address:allison.feurtado@copbfl.com phone #;954-786-4501 5.What type of work or service has the Consultant/Contractor performed for you or your agency and when? Description of Work/Title of Project Audit and Compliance Reporting Approximate Completion (Month/Year) 03/2024 6.What was the approximate contract value 7.Was the work generally completed on-time of this work?2 FY 2024 Audit and within budget? !!Yes ||No 8.Did the Consultant/Contractor meet the expectations ad needs of the project? []Yes O No 9.Was the Consultant/Contractor generally responsive to your requests? []Yes O No 10.Is there anything else you wish to let us know about this Consultant/Contractor? See attached Signature of Reference: #77685/6 Date:11/20/24 Question #10 Additional Comments. I recommend Citrin Cooperman for its exceptional audit services, demonstrated expertise, and strong commitment to delivering accurate, reliable, and timely financial reporting. Their team of professionals is not only knowledgeable but also responsive and transparent in communication, making the entire audit process seamless and efficient. They are available and responsive to any new inquiries throughout the year and provide updates that concern governmental finance. Allison Feurtado, Finance Director, City of Pompano Beach. 135 136 REFERENCE #3 Public Entity Name:Town of Southwest Ranches,Florida Reference Contact Person/Title/Department:Mr.Emil C.Lopez,Town Financial Administrator Contact Number &Email 954-434-0008 elopez@southwestranches.org Public Entity Size/Number of Residents/Square Mileage:$21 million in total revenue,8,000 residents 13 square miles Event(s)Completed (include Name of Project/Event,Date of Event Start/Completion,Details on Size/Scope of Work/Complexity) Annual financial and compliance audits of the Town.Beginning in 2020 through the present. Is the Contract still Active?Yes X No 48 of 69 137 PROPOSER REFERENCE FORM Solicitation Title:Passional Auditing Services Name of Consultant/Contractor:C'tr'n Cooperman &Company,LLP Bid/RFP/RFQ No:2024-11 Opening Date:11/25/24 This form SHALL be completed and signed by each Consultant/Contractor's Reference. The above-mentioned company/firm has listed you as a project reference for the City of Weston solicitation cited above.Please provide the reference information as requested below. Name of Reference (person):Emi!C.Lopez 2.Name of Firm/Agency:Town of Southwest Ranches 3 Title/Position-Town Financial Administrator 4.Email Address:elopez@southwestranches.org Phone #-.(954)434-0008 5.What type of work or service has the Consultant/Contractor performed for you or your agency and when? Description of Work/Title of Project To audit the Town's financial statements in accordance with generally accepted auditing standards and the standards for financial audits set forth in the U.S.GAO Govern.Aud.Standards,0MB Circu- lar,and provisions of FL Single Audit Act.Issue Town's ACFR.Approximate Completion (Month/Year) 03/2024 6.What was the approximate contract value 7.Was the work generally completed on-time within budget? fes No 8.Did the Consultant/Contractor meet the expectations ad needs of the project? UU Yes No 9.Was the Consultant/Contractor generally responsive to your requests? []Yes No andofthiswork?„$67,500 annually 10.Is there anything else you wish to let us know about this Consultant/Contractor? Citrin Cooperman,diligently worked in meeting the Town's deadlines and completing the audit within nine (9)months (March 31st)of the year end closed (September 30th).It generates the ACFR. Signature of Reference: #77685/6 Date:11/19/24 138 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report $40,000 S 41,500 $43,000 S 44,500 S 46,000 S 47,500 2 General Employee &Police Pension S 10,500 S 11,000 S 11,500 S 12,000 S 12,500 S 13,000 3 FL 185 Share Plan S 8,500 S 8,750 S 9,000 S 9,250 S 9,500 S 9,750 4 Single Audit (Per Audit)S 3,000 S 3,250 S 3,500 S 3,750 S 4,000 $4,250 5 Community Redevelopment Agency (If Created) S 8,000 S 8,000 S 8,000 S 8,000 S 8,000 s 8,000 Managing Director Title SUBMITTED THIS DAY OF April 20 2025. PROPOSAL SUBMITTED BY: Citrin Cooperman &Company,LLP 305.444.0999 Company Alex Auguste Telephone Number 305.443.5171 Namerlf PersonAuthorized to Submit Proposal Fax Number aauguste@citrincooperman.com Signature Email Address END SECTION 4 49 of 69 Partner - Information Technology Partner Managing DirectorAlex Auguste Bill Benson Michael Quesada John Eusanio Felix Ramirez Director Partner - Government Leader 139 ATTACHMENT B DECLARATION/AFFIDAVIT OF REPRESENTATION This Affidavit is not required for compliance with the City’s Solicitation;however,it may be used to avoid the need to register members of your presentation team as lobbyists.Pursuant to City Ordinance 28-14- 2206 (c)(9),any person who appears as a representative for an individual or firm for an oral presentation before a City certification,evaluation,selection,technical review,or similar committee,must list on an affidavit provided by the City staff,all individuals who may make a presentation.The Affidavit must be filed by with the City Clerk's office at the time a response,bid,or proposal is submitted to the City.For the purpose of this solicitation only,the members listed for the presentation team,with the exception of any person otherwise required to register as a lobbyist,shall not be required to pay any registration fees.No person may appear before any committee on behalf of an anyone unless he or she has been listed as part of the firm's presentation team pursuant to this Affidavit or unless he or she is registered with the City Clerk's office as a lobbyist and has paid all applicable lobbyist registration fees. Pursuant to Section 92.525(2),Florida Statutes,the undersigned,,makes the following declaration under penalties of perjury: Listed below are all individuals who may make a presentation on behalf of the entity that the affiant represents. NAME TITLE Under penalties of perjury,I declare that I have read the foregoing declaration and that the facts stated in it are true and specifically,that the persons listed above are the members of the presentation team of the entity listed below. 64 of 69 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 7 1.7.5 RESPONDENT’S QUALIFICATIONS 1.7.5.1. SERVICE AND INCORPORATION Contractor shall have been in business and continuous operation and service and incorporated in the State of Florida for a minimum of five (5) years. Citrin Cooperman acquired Keefe McCullough, which has been the independent auditor for several municipalities in Florida, including the City of South Miami, of a similar complexity and size as the City for over 40 years. Citrin Cooperman is one of the nation’s largest professional services firms. Since 1979, the firm has steadily built their business by helping companies and high net worth individuals find practical, actionable solutions to help them meet their short-term needs and long-term objectives. Citrin Cooperman clients span an array of industry and business sectors and leverage a complete menu of service offerings. Citrin Cooperman & Company, LLP, a licensed independent CPA firm that provides attest services and Citrin Cooperman Advisors LLC, which provides business advisory and non-attest services, operate as an alternative practice structure in accordance with the AICPA’s Code of Professional Conduct and applicable law, regulations, and professional standards. The entities include more than 450 partners and 3,300 total professionals. 140 Beverty Hills.CA Brentwood,CA Carlsbad.CA Los Angeles.CA Woodland Hills.CA ILLINOIS Chicago.IL OHIO Manslidd.OH Middleburg Heights.OH Westerville,OH Wdloughby.OH Woodmere.OH CONNECTICUT Norwalk.CT Woodbridge.CT FLORIDA Fort Lauderdale.FL Miami,FL Sunrise,FL MARYLAND Bethesda.MD Owings Mills,MD MASSACHUSETTS Braintree.MA Worcester.MA NEW JERSEY Florham Parte.NJ Voorhees,NJ NEW YORK Jericho.NY Melville,NY New York.NY (HQ) White Plains.NY NORTH CAROLINA Durham,NC PENNSYLVANIA Philadelphia.PA RHODE ISLAND Providence.RI VIRGINIA McLean.VA CAYMAN ISLANDS Grand Cayman Our performance against Key Buying Factors (KBFs),average of 1-10 scores rated by customers who considered vendor1 Core competitors (MM-focused firms) KBF Importance2 National Global Big 4FirmillFirm«2 Firm *3 Firm »4 Arm «5 Firm M Firm »7 Firm «8 Firml»9 Confidential Confidential Confidential Confidential Confidential Confidential Confidential Confidential Confidential Has deep industry expertise 7.6 7 7.2 7.4 7.2 7 7.3 7.2 7 7.1 7.7 7 8.229% Has deep expertise on new rules/regulations 126%7.8 7.1 7.3 7.8 7.4 7.3 7.4 7.6 7.3 7.2 7.9 7.4 8.2 Has the best quality of people 23%7.7 6.9 7.2 7.6 7.1 6.8 7.2 6.8 6.9 6.8 7.6 6.9 7.7 I have a good relationship with them 23%8 63 6.5 7.3 7 6.8 6.5 7.3 6.9 7.1 7.6 66 7.4 Serves as a strategic thought partner 22%7.6 69 6.4 7.1 68 7.1 6.9 6.8 68 6.9 7.5 6.8 7.7 Has deep advisory capabilities 20%7.6 6.4 7.1 7.1 7 6.6 7.2 6.8 7.3 6.9 7.6 7.1 8.1 Provides great customer service 18%8 68 7.3 7.6 7 7.4 7.4 7 7.5 7.1 7.5 68 7.4 Has transparent, upfront pricing 18%7.8 6.8 6.8 7.9 7.4 6.8 6.8 7.4 68 7.4 7.7 6.8 7.0 Has an excellent brand reputation 16%7.6 68 6.8 7.4 6.8 6.5 7.1 7 7 7.3 7.8 7.1 8.3 Has the lowest pricing 16%7.2 66 6 6.8 66 6 6.3 6.7 6.3 6.5 6.7 6.2 5.2 N=65 30 52 33 42 29 36 45 31 36 51 43 200s Key takeaways Customers consistently highlighted Citrin Cooperman’s strong industry expertise,high- caliber staff,and full-team engagement with clients as key differentiators Customers also described Citrin Cooperman as a “trusted advisor”that consistently seeks out interesting solutions that make sense for their businesses 1.For the following firms please rate their performance on each dimension from 1 to 10 (1=very poor,10=exceptk>nal).Ratings reflect feedback from all respondents,not just recent customers 2.%of respondents who rated the KBF in top 3 Source:2024 TAA services B2B customer survey (N=221) F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 8 1.7.5.2. LICENSES 141 Ron DeSantis.Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:AC50760 EXPIRATION DATE:DECEMBER 31,2025 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES AUGUSTE,ALEX DONAHUE 3204 SE 7TH COURT HOMESTEAD FL 33033 ISSUED:01/14/2025 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. Ron DeSantis,Governor STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Melanie S.Griffin,Secretary |IFJondadbpr NTANCY ICENSED UND >A STATUTES THEACCOUNTANC PROVISIONS CITRIN COOPERMAN &COMPANY LLP 50 ROCKEFELLER PLAZA NEW YORK NY 10020VJbl/'H EXPIRATION DATE:DECEMBER 31,2025 Always verify licenses online at MyFloridaLicense.com ISSUED:12/30/2023 Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 9 142 Ron DeSantis.Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:ACOO13791 EXPIRATION DATE:DECEMBER 31,2026 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES BENSON.WILLIAM GLENN KEEFE.MCCULLOUGH &CO 10843 NW 2ND STREET PLANTATION FL 33324 ISSUED:01/09/2025 Always verify licenses online at MyFI0ridaLicen5e.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. Ron DeSantis,Governor Melanie S.Griffin,Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER:AC48079 EXPIRATION DATE:DECEMBER 31,2025 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473.FLORIDA STATUTES QUESADA,MICHAEL 8310SW44TH COURT DAVIE FL 33328 ISSUED.10/12/2023 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license.It is unlawful for anyone other than the licensee to use this document. F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 10 143 Ron DeSantis.Governor STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Melanie S.Griffin.Secretary I (Floridadbpr BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473,FLORIDA STATUTES EXPIRATION DATE:DECEMBER 31,2026 Always verify licenses online at MyFloridaUcense.com ISSUED:01/10/2025 Do not alter this document in any form. This is your license.It is ur'......=e to use this document.~~i i j /1 ex Local Business Tax Receipt Miami-Dade County,State of Florida -THIS IS NOT A BILL -DO NOT PAY 7392251 BUSINESS NAME/LOCATION CITRIN COOPERMAN ADVISORS LLC 355 ALHAMBRA CIR STE 900 CORAL GABLES,FL 33134-5028 RECEIPT NO. RENEWAL 7688998 212 CONSULTANT OWNER CITRIN COOPERMAN ADVISORS LLC C/0 ALLISON BRACK MGR 1 EXPIRES SEPTEMBER 30.2025 Must be displayed at place of business Pursuant to County Code Chapter 8A -Art.9 &10 PAYMENT RECEIVED BY TAX COLLECTOR 75.00 01/02/2025 PTBTE-25-204041 This Local Business Tax Receipt only confirms payment of the Local Business Tax.The Receipt is not a license, permit,or a certification of the holder's qualifications,to do business.Holder must comply with any governmental or nongovernmental regulatory laws and requirements which apply to the business. The RECEIPT NO.above must be displayed on all commercial vehicles -Miami-Dade Code Sec Sa-276. For more information,visit www.miamidade.gov/taxcollector F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 11 1.7.6 PROOF OF EXPERIENCE Provide documentation evidencing the experience of the Respondent and demonstrating that the Respondent has successfully provided Services similar to those specified herein to other firms and/or agencies of similar size and needs as the City, in accordance with: 1.7.6.1 Generally accepted auditing standards and Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA); 1.7.6.2 Government Auditing Standards, as issued by the Comptroller General of the United States; 1.7.6.3 Circular No. A-133, Audits of State and Local Governments, Office of Management and Budget as well as the following additional requirements; 1.7.6.4 The provisions of the Federal Single Audit Act (as amended); 1.7.6.5 The provisions of the Florida Single Audit Act (as amended); 1.7.6.6 Rules of the auditor General for the State of Florida relating to Section 11.45 of the Florida Statutes; and 1.7.6.7 Other applicable federal, state and local laws or regulations. GOVERNMENTAL PRACTICE Citrin Cooperman’s dedicated Governmental Practice serves governmental/public sector entities nationally including municipalities, counties, and state level departments. For the City, the depth of our practice results in experience in all types of governmental entities, including local, state and federal entities. The expectations, capabilities, and needs of the government are growing day-by-day and changing year by year. As lines become blurred between the public and private sector due to new programs, changes in laws and regulations, and constituent demands, we assist our clients because we have the experience and knowledge with all aspects of the industry. We have the depth of resources to assist governmental entities beyond the required audit and accounting needs, drawing on our long immersion in the governmental sector to not only provide a fresh perspective to the City, but also be able to assist management in areas of concern to provide valuable guidance and resources in financial reporting, compliance, and, operational issues. We are committed to our clients and are able to work together to provide innovative and proactive solutions while complying with all applicable regulations. 144 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 12 The success of our clients is of utmost importance to us. Our professionals assist governmental entities in a number of areas above and beyond our core audit and tax services, including: • Audits in accordance with Generally Accepted Auditing Standards and Government Auditing Standards • Audits in accordance with OMB under the Uniform Guidance and Florida Single Audit Act • Low-Income Housing Tax Credits (LIHTC) • Cost certifications including tax credit, HUD, RD, New Market, and Historical Tax Credit • Outsourced CFO and accounting services to governmental entities • Advocacy with oversight and cognizant agencies • Internal control reviews • Operational reviews • Internal audit services • IT review, assessment and structure review • Agreed-upon procedures related to regulatory and cognizant agency filings • Performance audits FURTHERMORE, WE ARE ACTIVE IN THE FOLLOWING INDUSTRY ORGANIZATIONS: 1.7.6 . PROOF OF EXPERIENCE (CONTINUED) The Respondent firm shall be currently engaged in the provision of the Services on a full time basis and shall have been in existence and providing the Services for a minimum of ten (10) years, with a special preference for experience providing the Services in the State of Florida and especially South Florida. At least five (5) years of the Respondent firm’s experience shall be under its current business name. Citrin Cooperman is a well-established accounting firm committed to delivering high-quality financial and auditing services. While our firm recently acquired Keef McCullough, the acquired entity has been providing accounting and financial services for over 40 years, including extensive experience in governmental accounting and municipal engagements. This acquisition has strengthened our capabilities by integrating a team with deep-rooted expertise and a longstanding track record in the industry. Under our current business name, Citrin Cooperman continues to operate with a leadership team that includes key professionals from Keef McCullough, ensuring continuity of service, institutional knowledge, and a seamless transition of expertise. Our firm is actively engaged in providing full-time accounting services, with a strong presence in Florida—particularly in South Florida—where we continue to successfully serve municipalities and governmental entities. See a listing of current governmental clients in section 1.7.8 Recent Experience of our proposal. We are confident that our firm’s extensive experience, coupled with the legacy of Keef McCullough, uniquely positions us to meet and exceed the City of South Miami’s needs. 145 AICPA W A HTT\J»'|h '•M HAND NAHRO a**@ AICPA GAQC Member F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 13 AUDIT APPROACH Audit and assurance services are provided by Citrin Cooperman & Company , LLP. O UR SERVICE WILL INCLUDE: • Comprehensive planning, tailored to the City’s needs and preferences, and project management • Strong interaction with management and consistent communication throughout the process • A highly experienced engagement team and responsive support from specialists, as necessary • Significant partner and director involvement throughout the entire audit process • Innovative technologies that streamline the process and reduce costs • Insights and best practice sharing, ranging from emerging accounting and tax issues to industry trends • Assistance and consulting on accounting transactions while maintaining our independence We will tailor our audit process to the City and bring in firm specialists, which can often result in efficiencies and process-improvement opportunities for your business. Our partners will deliver proactive ideas, and provide the personal, hands-on attention required to help our clients achieve their goals. We obtain a comprehensive understanding of the City's operations,control environment, accounts and information systems,and identify critical areas of risk.We plan the audit timetable together. PLANNING We evaluate the design of the City's internal controls over financial reporting for each significant transaction cycle.Based on the results,we determine the extent of our testing of your internal controls to supplement our audit plan,which reduces substantive procedures. EVALUATION OF INTERNAL CONTROLS We use our understanding of your internal controls and operations to identify the inherent audit risks and strengths of the City's business and information systems.By performing risk assessment,we can customize our audit approach to focus our efforts on key areas. RISK ASSESSMENT We use innovative audit software as part of substantive testing.This enables us to retrieve information from your data files,if needed,without affecting the integrity of the data; perform data analytics;and analyze a large portion of data sets. SUBSTANTIVE TESTING Our audit will be planned and executed to meet your requested reporting deadlines.Drafts of all our reports,required communications,and management comment letters will be provided to management for input shortly after fieldwork is concluded. CONCLUDING AND REPORTING 146 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 14 AUDIT PLANNING Our engagement team is composed of professionals who ensure a complete perspective on relevant risks and issues. The result is an efficient audit that helps you anticipate and prevent risks and related financial statement misstatements rather than only “find and fix” errors. During the planning phase, we will further increase our familiarization with your organizational and reporting structure, your key business processes, and your audit risks to heighten the efficiency of the audit. RISK ASSESSMENT As part of the audit planning process, we will meet with key financial and executive personnel of the City to review your strategic goals, objectives, business plan, and risk areas. Our primary responsibility is to provide the City with a high-quality, cost-effective audit. Our approach is based on a risk-assessment orientation. Before any detailed procedures are performed, we spend considerable time evaluating the overall environment in which each entity operates, as well as its internal control structure. In making an overall risk assessment, we also consider factors such as the historical accuracy of internal financial reporting, industry trends, management turnover, the soundness of the City’s financial condition, the emphasis placed by management on a positive control environment, and the overall design of the accounting system. EVALUATION OF INTERNAL CONTROLS To develop an appropriate audit plan (one that reduces the audit risk to an appropriate level), we must understand the entity and the environment in which it operates, including its internal controls. We use this understanding of internal controls to: • Identify the types of misstatements that could occur • Evaluate the internal control deficiencies that may increase the risk of material misstatement • Design internal control testing strategies During the process of evaluating internal controls and designing a detailed audit plan, we assess the control environment and related specific controls, including: • Corporate governance • Monitoring • Financial reporting processes • IT, including computer operations security application modification • Significant financial statement accounts, transactions and processes Based on this evaluation, we could potentially develop procedures to test controls within significant accounting cycles, which may allow us to reduce detailed substantive audit procedures in specific areas. SUBSTANTIVE TESTING APPROACH Based on the results of our risk assessment and other planning procedures, our audit procedures will focus on areas most critical to the City’s activities and operations. CONCLUDING AND REPORTING Following the completion of the audit, we will issue the following reports as applicable: • A report on the fair presentation of the City’s financial statements in conformity with accounting principles generally accepted in the United States of America and Government Auditing Standards. • A management comment letter describing recommendations on internal control over financial reporting, identifying control deficiencies, areas for improvement, and other business implication matters. • Required communications to management and to those charged with governance. 147 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 15 AUDIT TIMELINE We are committed to providing the appropriate resources, experience and efficient processes for the audit of the City. We understand the importance of the City’s deadlines and are committed to issuing final reports as outlined in the timeline below. PHASE TIMING DETAILS Transition Immediate •Citrin Cooperman client independence and acceptance procedures •Engagement letter signed Planning August •Conduct internal client service team meeting •Meet with management to: -Confirm expectations and discuss business risks -Discuss scope of work and timetable -Identify current-year audit issues and discuss recently issued accounting pronouncements -Coordinate fieldwork timing •Develop an audit plan that addresses risk areas and meets management’s expectations Developing an understanding of internal controls and audit procedures August •Document the existing controls environment •Evaluation of internal controls and IT processes •Review significant accounting policies and key contractual documents •Adjust audit plan and coordinate with the City’s staff based on the results of the documented controls environment •Prepare request list of documents to be provided by the City Advanced/interim procedures September •Internal control documentation •Review of significant transactions Audit fieldwork December •Fieldwork •Procedures: -Substantive testing -Analytical review -Account analysis -Detailed test work •Perform/update control evaluation, as necessary •Meet with management to discuss results, financial statements and other required communications Deliverables March •Issue final audit report •Present audit results to management •Provide the City with business and accounting recommendations 148 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 16 UNIFORM GUIDANCE Our proposed team members have a thorough knowledge of the compliance requirements covered under Uniform Guidance. Our approach to conducting single audits is straightforward and unambiguous. We plan and coordinate the Uniform Guidance compliance procedures in conjunction with the general purpose financial statements. In that regard, we have developed an efficient approach that we use with our clients. The procedures we perform, relevant to your organization’s compliance with federal requirements, will be consistent with the guidance provided in the OMB Compliance Supplement. Annually, we perform financial, compliance, and performance audits in accordance with generally accepted auditing standards and guidelines set forth by the American Institute of Certified Public Accountants (AICPA) and the Government Accountability Office (U.S. GAO). Those audits are usually designed to ensure that the subject of the audit complies with applicable cost principles and standards promulgated by the Government Accounting Standards Board and Financial Accounting Standards Board. Citrin Cooperman prides itself on the efficiency and effectiveness of its audit methodology for entities receiving government grants, awards, contracts, and other backing. AICPA GOVERNMENTAL AUDIT QUALITY CENTER (GAQC) We are members of the AICPA Governmental Audit Quality Center (GAQC) and believe our involvement with the GAQC demonstrates our commitment to audit quality in the critical area of governmental audits, including those performed under Uniform Guidance. Membership in the AICPA GAQC requires technical training for professionals who perform governmental audits, participation in a governmental peer review program, and establishment of programs and policies to ensure all governmental audit teams are current on professional standards and Uniform Guidance requirements. Membership in the GAQC is not a requirement for all firms performing government audits. Citrin Cooperman has elected membership in order to ensure the highest level of quality control in our audit practice and to ensure that we comply with all updates and developments related to governmental auditing. 149 An authoritative set of rules and requirements for federal awards that synthesizes and supersedes guidance from earlier OMB circulars. It is applicable to new and incremental federal grant awards issued on or after December 26,2014. UNIFORM ADMINISTRATIVE SUPERCIRCULAR OR TITLE REQUIREMENTS,COST PRINCIPLES,2 OF THE CODE OF FEDERAL AND AUDIT REQUIREMENTS FOR REGULATIONS (CFR)200 FEDERAL AWARDS OFFICE OF MANAGEMENT AND BUDGET CIRCULARS A-21,A-87,A-89,A-102, A-110,A-122,A-133 AICPA GAQC Member F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 17 TECHNOLOGY To better serve our clients, Citrin Cooperman has embraced technology to increase our efficiency and effectiveness. Our automated and paperless approach provides efficiencies in the process that are geared to minimize the impact of the audit on your accounting staff. We use a file exchange portal for the transfer of all electronic documents to maintain security of confidential information, as well as to facilitate accessibility of workpapers, accounting records and documents to all members of the team. All team members maintain remote access connectivity with our firm network throughout the engagement process to securely share information and address issues as they arise. These tools assist us in performing the various tasks of the audit process as efficiently and effectively as possible. SOFTWARE The following is a sample of the software currently used by the firm in the delivery of our services: CaseWare/CaseView is our engagement document management software that serves as an electronic binder to keep our documents for each engagement well organized and secure. Axcess is a tax compliance and preparation solution that has thousands of forms and automatically calculates formulas and schedules for federal, state, county, and city tax returns. CCH Axcess Document electronically organizes and stores all types of client documents and business communications in one place to support a true paperless work environment. The XCM Solutions productivity enablement and workflow platform has become a key piece of the technology equation for tax, accounting, and finance organizations as they move toward a real-time, on-demand environment. Sharefile is a web-based file sharing service that allows Citrin Cooperman and their clients to conveniently and securely transfer large files. PPC Checkpoint Tools are a critical part of our workflow to utilize the comprehensive features available for specialized industry engagements, general accounting, auditing, and tax, and more. PPC’s SMART Practice’s functionality provides advanced audit and accounting products to help our accountants truly tailor and specialize their services to the different industries we serve. IDEA data analysis software is a data extraction tool that can effectively and efficiently analyze and evaluate information obtained from client records. Validis’ DataShare is a platform for automating many of the year-end processes by collecting all of the transactional detail from our clients’ accounting platform and providing this data to us for instant analysis. By utilizing Validis, we are reducing the number of hours our clients spend in preparing for the audit or attestation services by eliminating many of the items on our year end request list. MindBridge, the world's leading AI powered financial risk discovery platform with the aim of further enhancing digital audit. 150 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 18 1.7.7 KEY STAFF QUALIFICATIONS 1.7.7.1. KEY STAFF Please refer to the completed form in section 1.7.4 of this proposal. Our team member biographies can be found starting on the subsequent page: 151 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 19 JOHN M. EUSANIO GOVERNMENT INDUSTRY LEADER, QUALITY CONTROL REVIEWER Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP jeusanio@citrincooperman.com 305.444.0999 John Eusanio is a partner and practice leader of the firm's Governmental Practice. He has over 20 years of public accounting experience providing auditing and accounting services to clients in the non-for-profit, education, and health care sectors. Prior to joining Citrin Cooperman, John was an audit partner at CohnReznick. In addition, John has significant “Big 4” experience, where he also completed a three-year national rotation within KPMG, in which he assisted engagement teams serving various governmental and not-for-profit clients. John has experience providing financial statement audit services to a wide variety of entities, including social service organizations, foundations, associations, state and local government agencies, colleges and universities, health care providers, community and teaching hospitals, long-term care facilities, academic medical centers, and other 501(c)(3) organizations. He also advises clients on accounting and auditing matters relating to Uniform Guidance audits, employee benefit plans, tax-exempt bond offerings, and cost report certifications. EDUCATION & LICENSES Bachelor of Business Administration in Accounting Certified Public Accountant in the States of New York and Florida Chartered Global Management Accountant Certified Nonprofit Executive, National Association of Nonprofit Organizations & Executives (NANOE) AFFILIATIONS Member, American Institute of Certified Public Accountants Member, New York State Society of Public Accountants 152 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 20 WILLIAM G. BENSON PARTNER Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP bbenson@citrincooperman.com 305.444.0999 Bill is a partner based out of Citrin Cooperman’s South Florida offices. Bill is an experienced professional with over 40 years of experience in accounting. Bill is a CPA, and helps businesses, governmental agencies, and not-for- profit organizations with management consulting, compilations, reviews, and audits. His specialties include preparing financial forecasts and projections, accounting system reviews to improve operating efficiencies and internal controls, debt refinancing and structured finance transactions, tax planning and consequences of alternative business strategies, and tax planning for income and estate tax purposes. Prior to Citrin Cooperman, Bill was a partner at Keefe McCullough, which was acquired by Citrin Cooperman in 2024. EDUCATION & LICENSES Bachelor of Science in Business Administration and Accounting, Washington and Lee University Certified Public Accountant in the State of Florida Certified Public Accountant in the State of Tennessee AFFILIATIONS Member, American Institute of Certified Public Accountants (AICPA) Member, Florida Institute of Certified Public Accountants (FICPA) Member, Florida Government Finance Officers Association (FGFOA) 153 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 21 ALEX AUGUSTE MANAGING DIRECTOR / LEAD ENGAGEMENT/ RELATIONSHIP PARTNER aauguste@citrincooperman.com 305.444.0999 Alex is a managing director in Citrin Cooperman’s Audit and Attest Practice and is based out of the firm’s South Florida offices. Alex is an experienced professional with over 12 years in public accounting. Alex is a CPA and has extensive experience in the accounting profession, providing accounting and auditing services for local government entities, not-for-profit organizations, and private enterprises across a variety of industries, including real estate. He is client service-driven and regularly assists clients with complex accounting, auditing, and financial reporting issues, including but not limited to the implementation of new accounting pronouncements. He specializes in ensuring compliance with all state and federal laws and the preparation and review of financial statements. Prior to Citrin Cooperman, Alex worked at a national provider of assurance, tax, and advisory services as a senior manager. EDUCATION & LICENSES Bachelor of Accounting, University of Florida Master of Accounting, Florida Atlantic University Certified Public Accountant in the States of Florida and New York AFFILIATIONS Member, American Institute of Certified Public Accountants (AICPA) Member, Florida Institute of Certified Public Accountants (FICPA) Member, Florida Government Finance Officers Association (FGFOA) 154 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 22 FELIX RAMIREZ PARTNER, INFORMATION TECHNOLOGY Partner, Citrin Cooperman Advisors LLC framirez@citrincooperman.com 212.697.1000 x3532 Felix Ramirez is a partner in the firm's New York office and the IT Audit Services leader. He is an experienced professional with a wide range of experience in management consulting, risk advisory and audit services, focused primarily on financial services organizations. Felix has demonstrated leadership effectiveness in project management, human capital development, and client relations and is a strategic thinker with strong operations and process analysis capabilities. Throughout his career, Felix has worked with Fortune 500 global organizations in the areas of integrated audit, IT risk management, IT internal audit, financial statements audit, IT governance, compliance, and third party reporting (SOC reporting). He assists major global clients in banking and capital markets, asset management and insurance, with risk assessments, compliance optimization, and assurance matters. In previous roles at big 4 accounting firms, Felix served as SOC Reports Champion and strengthened their audit and assurance practices by incorporating IT-related audit and advisory services, effectively leveraging SOC reports as part of external financial audits, and developing professional development programs in conducting SOC examinations. He also provided IT risk and controls guidance to the firms’ leadership, supervised internal audit and IT risk engagements at client organizations, and provided expert advice on assessing technology risks and controls for critical activities and business processes. risks and controls for critical activities and business processes. EDUCATION & LICENSES Bachelor's Degree in Mathematics and Computer Programming, UNPHU - Santo Domingo, Dominican Republic Master's Degree in Business Administration, PUCMM - Santo Domingo, Dominican Republic Certified Information Systems Auditor (CISA) Certified in Risk and Information Systems Control (CRISC) Certified in the Governance of Enterprise IT (CGEIT) AFFILIATIONS Member, American Institute of Certified Public Accountants 155 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 23 MICHAEL QUESADA AUDIT DIRECTOR mquesada@citrincooperman.com 954.771.0896 Michael has over 17 years of accounting and auditing experience, focused primarily in the public sector. Michael brings valuable governmental finance and operational knowledge as he previously served as a Controller and an Assistant Finance Director for two cities in South Florida. He has supervised audit engagements of large and complex governmental entities. Michael specializes in internal control assessments, compliance audits, and preparing Comprehensive Annual Financial Reports (ACFRs) for governmental entities. Michael regularly participates in and attends numerous seminars regarding governmental auditing, governmental pension plans, and current governmental pronouncements. EDUCATION & LICENSES Bachelor's Degree in Accounting, Florida Atlantic University Certified Public Accountant in the State of Florida 156 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 24 1.7.7.2. ORGANIZATIONAL CHART Our firm is unique in that we provide a hands-on leadership team that stays actively involved through all phases of the engagement. We provide working partners who serve as part of the project management and may, in fact, assume roles that other firms would leave to less experienced staff. This distinction adds value for our clients and enables us to exceed expectations while still delivering cost-effective solutions. Ultimately, it is the people-on-the-ground that deliver successful results. Your Citrin Cooperman engagement team will minimize disruptions to your operations, reduce stress and deliver high-quality solutions aligned with industry best practices. You can expect continuity from this team. The City will know who will be working the engagement and will be informed of the team’s experience. You will have access to the team throughout the year, not just during the engagement. Your engagement team is a collegial, collaborative and qualified group of professionals, who are committed to meeting your needs. We have charted out for you a visual representation of the core engagement team that will be supporting the City and their respective roles on the engagement. Our professionals each bring extensive experience serving clients of your size/structure and have a strong understanding of the industry. FELIX RAMIREZ Information Technology Partner, Citrin Cooperman Advisors LLC ALEX AUGUSTE Managing Director (Lead Engagement/Relationship Partner) WILLIAM G. BENSON Partner Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP A U D I T IT JOHN M. EUSANIO Government Industry Leader, Quality Control Partner, Citrin Cooperman Advisors LLC Partner, Citrin Cooperman & Company, LLP MICHAEL QUESADA Director ADDITIONAL SUPPORT STAFF & SPECIALISTS, AS NECESSARY. There are a host of additional industry resources available at Citrin Cooperman. If one of these resources is outside of the core team, we will call upon the firm’s specialists to assist. If you decide to engage our firm experts for services outside the scope of work, we will estimate the cost in advance and will provide you with an estimate for each project. 157 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 25 1.7.8 RECENT EXPERIENCE Below are some of our engagements performed in the last five years: REPRESENTATIVE CLIENT LIST City of Plantation, Florida NAME Ms. Anna Otiniano, Director of Financial Services TELEPHONE 954-797-2229 SCOPE OF WORK Annual financial and compliance audits of the City DATE 1994 through Present City of Pompano Beach, Florida NAME Ms. Allison Feurtado, Finance Director TELEPHONE 954-786-4600 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2021 through Present Town of Davie, Florida NAME Mr. William W. Ackerman, Budget and Finance Director TELEPHONE 954-797-1050 SCOPE OF WORK Annual financial and compliance audits of the Town DATE 2020 through Present Town of Southwest Ranches, Florida NAME Mr. Emil C. Lopez TELEPHONE 954-434-0008 SCOPE OF WORK Annual financial and compliance audits of the Town DATE 2020 through present City of Wilton Manors, Florida NAME Ms. Carol Conol, Assistant Finance Director TELEPHONE 954-390-2100 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2017 through Present City of Aventura, Florida NAME Melissa Cruz, Finance Director TELEPHONE 305-466-8920 SCOPE OF WORK Annual financial and compliance audits of the City DATE 2020 through Present 158 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 26 The firm has a laser focus on quality and service delivery. While it is of the utmost importance that we at Citrin Cooperman maintain our independence in working with our clients, we work as a team with our clients to get the right answers. This is evident in our ability to maintain long-standing client relationships and establishing a mutual respect for each party’s technical skills. We are proud to provide audit, compliance, and advisory services to a variety of municipalities within our practice. Detailed below is a representative list of entities the firm currently serves. Municipality Funds Total Revenue City of Aventura 18 $94,393,000 City of Coconut Creek 17 $12,192,000 City of Cooper City 10 $62,884,000 City of Dania Beach 27 $102,940,206 City of Key West 18 $142,162,437 City of Lighthouse Point 11 $26,623,133 City of Marathon 10 $45,719,513 City of Margate 14 $138,272,000 City of North Lauderdale 10 $74,235,370 City of Plantation 16 $222,359,000 City of Pompano Beach 31 $377,862,000 City of Weston 14 $155,936,000 City of Wilton Manors 19 $44,443,590 Town of Davie 22 $217,621,000 Town of Southwest Ranches 6 $21,380,608 Village of Indiantown 5 $11,169,003 North Springs Improvement District 22 $34,316,364 Hillsboro Inlet District 1 $2,250,036 Key Largo Fire Rescue and EMS District 1 $4,635,845 159 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 27 1.7.9 PRICE PROPOSAL We believe that fees should be commensurate with the time involved and the value of the services rendered. Our approach is designed to deliver value-added, cost-effective professional services. With all new clients, there are start-up costs related to planning, development of permanent file material, supervision, and administration. We absorb these costs as our commitment to building a long-term relationship. At Citrin Cooperman, we practice a policy of “no surprises.” You will know our fee up front – without any hidden costs. As we become more familiar with your operations and feel the need to recommend additional services that will save you time and money, we will raise those issues with you. If you decide to engage our firm for these or other services, we will estimate the cost in advance and will provide you with an estimate for each project. ASSUMPTIONS AND EXPENSES The fee quoted assumes there will be no significant change in the nature, size, or structure of the existing operations of the City of South Miami and the books and records are in reasonably good order. In light of the current accountancy environment, our fee also assumes there will be no significant change in the scope of auditing standards and accounting principles generally accepted in the United States of America. Our fees for the services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement plus directly billed expenses, including report processing, travel, meals, and fees for services from other professionals, as well as a charge of 6% of fees for all other expenses, including indirect administrative expenses such as technology, research and library databases, communications, and clerical assistance. If additional services are required that are not part of the original scope of services, Citrin Cooperman will develop a fee quote using our standard hourly rates. CLIENT ACCEPTANCE Prior to accepting any clients, we are required by both the accounting profession and our own policies to perform certain pre-acceptance procedures. Although we do not anticipate any problems with the process, our acceptance of the City of South Miami as a client is dependent upon the successful completion of these procedures. FORM 9 Please refer to the completed form in section 1.7.4 of this proposal. 160 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 28 1.7.10 INSURANCE CERTIFICATE 161 W 13 TO CERTFs'THAT THE P&.JOE S OF INSURANCE UB-TED BElCWT HAVE BEEN ISSUED TO THE ftSURED NAMED ABO^E FOR THE POUCY PERIOO VfCNCATEO WOFwThSTANDmC;ANY RCOuR[UENT.TERM OR CONCMT^N OF ANF CONTRACT OR OTHER DOCuMf WT WtTH RESPECT TO AHICm ThS «MriFlCAlt WAY IU ISSUES Oft WAV PERTAIN the MSUBANCE AEfO«O€D *Y TK POLICIES M SCMRH P W RtIN is SUBJECT TO Ml THE TERMS Il XO.U&0N5.ANP CONtMTlOHS Of SUCH POUCl S UNTS SHOWN MAY HAV<N 8 N WlIMCO BY PAO'CLAIMS rrpt {*W<WZ IKEJHQ Mfl CCAHEAUhLOFNfiUL UAAaJTY K ||COM EUCMOCJCLRWMCE~|CiAU;Kli£BdUUXTDIEWTE] P^rM^SUFa^^«1 8 1 L HJURY 1 Gf ML aOGRFQSn uW AmfL PSH QfHfHAj MMRRUTE • *WC*[j LOG OIK- ««*<**«J 1 W1MKWJLWJ4JT1 !iWWE,Ei4%_E JJT I AS-ALTCl WOtlr mABY (Fw 1 2m*rMHD*unan*tr W“°MXMt iHLPt <?h hfdwr I pwcire rujwjfrw 1 I LAMELLA UM ClAMSUaDC EACHOCCL^BI'Kl 8 LiCtitUM AQOMGATi;1 :i'||i=F1f Hrr7B<I t HRI M:AlC4«r6MfKM ",.« 1 SErure 1 I!ST.vraJMrtf«MW1OBip*RriMATBrCLfmiT j——jgf-K,^T*11g-^O-UOCPr I J r «-U£rti'.i4UI**MP-r_w :» EL MCK’JUXCC »F A EL rwuxtf FxffHBiOtFli 1 t L D1H.AM rnticv LM1 1 A AjIiXrTLrh FTOi-^L^jd FRLCPPiaDllEHSI Cflfll'MH ilMLJDHi PU ''-JLlrt Mil ri1W SIR 1EU»®C 1 D0O0K M-K«*T4Ntf 111 mi'll -******1*1 Mdlrr^l Hurrt CJfti l£r>fw-rur i,i'j^w|Fart^Jhfc. CCOVERAGES CERTIFICATE NUMBER;REVISION NUMBER;WCfflHW 01 eiMB’2D16 ACORD CORPORATION.All right!NMnad. OlAri Uj 0»M C«peirwAJrtuF!i UC WfexkrtMrt PUU-i SHOULD ANY OF THE ASO YE DESCAIBEjD POUaEB BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF.NOTKE WILL BE DELIVERED IN ACCORDANCE WITH TK PtMJtT MDvibONS. JtfTWrtlMOBFPfiF IfNTATVrf i ACORD »(201MkJ)The ACORD ium*and logo are registered marks of ACORD F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 29 1.7.11 SPECIAL CONSIDERATION CLIENT SERVICE APPROACH Our practice has nurtured a proactive and innovative approach that brings a unique mix of business, entrepreneurial, and technical skills to the organizations and individuals we serve. Our success is evidenced by the success and longevity of our clients, who benefit from a full range of personal attention to their businesses. We assign each client a customized service team selected with their specific needs in mind. The individuals assigned to the City are highly qualified and possess the appropriate experience and skills to serve you best. We believe in building and nurturing relationships with our clients to enhance communication, which makes planning more successful throughout the engagement. This ensures a “no surprises” relationship and encourages the free-flowing exchange of information among our principals, staff, and clients. We will not bill you for routine communication. Our professionals are available throughout the year to facilitate discussions with the City’s management teams to stay abreast of current operations and interim financial results, highlight new accounting and tax regulations, and plan for opportunities. Finally, we will schedule meetings with management and appropriate committees before beginning the annual audit and upon its completion. Citrin Cooperman continually investigates emerging government issues, current events, and regulatory changes to ensure we provide the most accurate and up-to-date recommendations and advice. We also feel firmly that keeping our clients apprised of industry trends is essential. 162 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 30 APPENDICES Appendices 163 F O C U S O N W H A T C O U N T S W I T H C I T R I N C O O P E R M A N | 31 APPENDIX A – PEER REVIEW REPORT A review of its system of quality control (“Peer Review”) is required every three years for Citrin Cooperman. Citrin Cooperman has received an unmodified opinion (pass rating) every year in which we have undergone a Peer Review. 164 •BrownEdwards certified public accountants Report on the firm's System of Quality Control To the Parmers of Citrin Cooperman &Company,LLP and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Citrm Cooperman &Company,LLP (the “firm”),apphcable to engagements not subject to PCAOB permanent inspection,in effect for the year ended June 30,2023.Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Renew Board of the American Institute of Certified Public Accountants (Standards) A summan’of the nature,objectives,scope,limitations of and the procedures performed m a system review as described in the Standards may be found at www.aicpa.org'prsummary.The summary also includes an explanation of how engagements identified as not perfoimed or reported on in conformity with apphcable professional standards,if any.are evaluated by a peer reviewer to determine a peer review rating. Film's Responsibility The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of apphcable professional standards in all material respects The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards,when appropriate,and for remediating weaknesses in its system of quality control,if any. Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of and compliance with the firm’s system of quality control based on our review. Required Selections and C onsiderations Engagements selected for review included engagements performed under Government Auditing Standards,including compliance audits under the Single Audit Act;audits of employee benefit plans; and examinations of service organizations (SOC 1 and SOC 2 engagements). As part of our peer review,we considered reviews by regulatory’entities as communicated by’ the firm,if apphcable.in detenmning the nature and extent of our procedures. Opinion In our opmion.the system of quality control for the accounting and auditing practice of Citrin Cooperman &Company.LLP,applicable to engagements not subject to PCAOB permanent inspection, in effect for the year ended June 30,2023,has been suitably designed and complied with to provide the firm wrth reasonable assurance of performmg and reporting in conformity’with apphcable professional standards in all material respects Firms can receive a rating of pass,pass with deficiencyties),or Jail.Citrin Cooperman &Company.LLP has recerved a peer review rating of pass CERTIFIED PUBLIC ACCOUNTANTS Roanoke,Virgima January 30,2024 165 CBIZ.COM APRIL 8, 2025 Proposal for RFP No.FN2025–02 External Audit Services Prepared for the City of South Miami Branden Lopez, CPA Shareholder, CBIZ CPAs P.C. Managing Director, CBIZ, Inc. One SE 3rd Avenue, Suite 1100, Miami FL 33131 Phone: 305.995.9601 | branden.lopez@cbiz.com 166 ^/CBIZ MARCUM +CBIZACCOUNTANTSAADVISORS1^I Marcum is now a part of CBIZ CBIZ.COM 1 Table of Contents Letter of Intent ....................................................................................................................................................................................................... 2 Tab 1: Response Form Package ................................................................................................................................................................................ 5 Tab 2: Respondent’s Qualificatfons .........................................................................................................................................................................16 Tab 3: Proof of Experience .....................................................................................................................................................................................28 Tab 4: Key Staff Qualificatfons ................................................................................................................................................................................34 Tab 5: Recent Experience .......................................................................................................................................................................................57 Tab 6: Price Proposal .............................................................................................................................................................................................59 Tab 7: Insurance Certfficates ..................................................................................................................................................................................61 Tab 8: Special Consideratfon ..................................................................................................................................................................................65 Appendix A: Licenses .............................................................................................................................................................................................67 Appendix B: Peer Review Report ............................................................................................................................................................................68 167 CBIZ.COM 2 Letter of Intent City of South Miami Steven P. Kulick Chief Procurement Officer 6130 Sunset Drive City of South Miami, FL 33143 CBIZ (“CBIZ” or “the Firm”) is pleased to respond to the RFP to provide External Auditfng Services for the City of South Miami (referred to as the “City”). As outlined in our proposal, we will provide an audit of the City’s financial statements for an initfal four (4) year period beginning with the fiscal year ending September 30, 2025, with the optfon of auditfng its financial statements for two (2) additfonal years, for a total term including the optfon of six (6) years. We commit to perform the work within the period defined in the request for proposal. CBIZ is independent of the City as defined by generally accepted auditfng standards and Government Auditing Standards issued by the Comptroller General of the United States. This proposal will detail our methodology and how we will work with the City to develop a strong partnership. In the past year alone, the Florida region of CBIZ has performed more than 50 audits of government entftfes. At a natfonal level, we provide services to more than 600 government entftfes and 400 employee benefit plans. Some of our key qualitfes that differentfate us are: Small-Firm Care and Attentfon With Large-Firm Resources: Our local firm approach provides hands-on service and tfmely communicatfon, resultfng in the City receiving the best of both worlds. Our Florida offices are located in Miami, Fort Lauderdale, West Palm Beach, Boca Raton, and Tampa. We currently have approximately 350 employees in our Florida offices; however, the resources of all of our offices are available to us. The audit will be performed and staffed from our Miami office: One SE Third Avenue, Suite 1100, Miami, Florida 33131. Spectrum Of Services: We provide a range of assurance, advisory, and technology services and an extensive portiolio of specialty and niche practfces. We leverage our access to CBIZ’s wealth of expertfse and experience to provide further valuable guidance and support to our clients. Significant Experience in the Public Sector: On November 1, 2024, CBIZ completed its acquisitfon of Marcum LLP (‘Marcum”). In the past year alone, the Florida region of CBIZ has performed more than 50 audits of government entftfes. At a natfonal level, we provide services to more than 600 government entftfes. We have extensive experience in the Federal and Florida Single Audit Acts including the OMB Uniform Guidance. We understand that the City is a complex, local government. The City is not a single “entfty” or operatfon; it is made up of many different entftfes, departments, and operatfons. Each of these areas has their own form of audit risk. Our experienced team has the capability to assess these risks and design and perform audit procedures that will bring real value to your audit. Make no mistake about it, our combined experience with auditfng local governments across the United States is second to none and includes a vast number of entftfes similar to yours. 168 CBIZ.COM 3 Transitfon Experience: Our team offers a great deal of experience with transitfoning to new clients and our process streamlines the transitfon, while minimizing the disruptfon to you during the auditor change. As a result of having a new team with a new approach and significant local government experience, we offer you a different look at your systems with no pre-dispositfon to those systems. Experienced Team: For this proposed engagement CBIZ has assembled an audit team, whose skills and experience match the requirements of the City. The proposed client service and audit engagement managing director, Branden Lopez, CPA, has extensive experience in performing audits of Florida government entftfes. He will be supported by a quality control director, Moises D. Ariza, CPA, CGMA; IT risk audit managing director, Joe Layne, CISA; audit senior manager, Nicholas Martfn, CPA; audit supervisor, Elda Santoro, CPA, and other audit seniors and staff. All decisions that affect the planning, executfon, and completfon of the proposed audit will be made by Branden Lopez. Audit Quality: The issues of audit quality and technical proficiency are important matters for consideratfon. We ensure that professional standards are exceeded on all of our engagements through a robust quality control system that encompasses a Managing Director and Manager Review Process, Professional Development, Technical Support, Internal Inspectfons, and the AICPA Peer Review Process. Our technical competencies will be essentfal over the next several years with the implementatfon of new significant standards set by the Governmental Accountfng Standards Board. This assistance will be provided at no additfonal cost to the City. Complementary Resources That Add Value Beyond the Audit: We are committed to providing our clients with educatfonal insights and tfmely updates on matters relevant to their industry through complimentary webinars, newsletters, and other communicatfons. Additfonally, annually we offer a full day government CPE seminar (CBIZ’s Government Symposium) featuring both local and natfonal speakers. This seminar is geared towards offering our clients training on key audit and accountfng issues at no cost to the City. Proactfve Communicatfon & Partnership: Perhaps the quality that best describes CBIZ is our ability to go beyond the routfne, to provide an extra dimension in quality, effort and service to our clients. The members of our firm are always accessible and are sensitfve to your needs. We will be available to answer questfons, discuss audit issues, and provide solutfons throughout the year. We believe that this commitment sets CBIZ apart from other firms. Understanding your needs and unique circumstances is paramount in driving the ideas and solutfons we bring. In additfon to exceeding industry expectatfons for service, our sincere goal is to earn your respect and trust through our commitment to your success. We believe this proposal formalizes our dialogue to date and look forward to learning more about the City so our team can contfnuously add value through conscientfous engagement. 169 CBIZ.COM 4 Thank you again for the opportunity to serve as your service provider. As you evaluate this proposal, please contact us to discuss any questfons you may have. Sincerely, Branden Lopez CPA SHAREHOLDER, CBIZ CPAS P.C. MANAGING DIRECTOR, CBIZ, Inc. PHONE: 305.995.9687 AUTHORIZED TO REPRESENT AND CONTRACTUALLY BIND THE FIRM BRANDEN.LOPEZ@CBIZ.COM Legal Disclaimer: ”CBIZ” is the brand name under which CBIZ CPAs P.C. and CBIZ, Inc. and its subsidiaries, including CBIZ Advisors, LLC, provide professional services. CBIZ CPAs P.C. and CBIZ, Inc, (and its subsidiaries) practfce as an alternatfve practfce structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulatfons, and professional standards, CBIZ CPAs P.C. is a licensed independent CPA firm that provides attest services to its clients. In certain states, CBIZ CPAs P.C. may stfll operate under the name Mayer Hoffman McCann P.C. CBIZ, Inc. and its subsidiary entftfes provide tax, advisory, and consultfng services to their clients. CBIZ, Inc. and its subsidiary entftfes are not licensed CPA firms and, therefore cannot provide attest services. 170 ^/CBIZ CBIZ.COM 5 Tab 1: Response Form Package 171 FORM 1 RESPONSE FORM PACKAGE ACKNOWLEDGEMENTS I hereby propose to furnish the goods and services specified in the Request for Proposals RFP No. FN2025-02. I agree that my Response will remain firm for a period of 180 days after opened by the City in order to allow the City adequate time to evaluate the Response. I certify that all information contained in this Response is truthful to the best of my knowledge and belief. I further certify that I am duly authorized to submit this Response on behalf of the Firm named as the Proposing Firm and that said Firm is ready, willing, and able to perform if awarded the Agreement. I further certify, under oath, that this Response is made without prior understanding, agreement, connection, discussion, or collusion with any other person, firm or corporation submitting a Response; no officer, employee or agent of the City of South Miami or any other Respondent has an interest in said Response. Furthermore, I certify that the undersigned executed this Response Form with full knowledge and understanding of matters therein contained and was duly authorized. I further certify that the Respondent acknowledges receipt of all Addenda issued by the City in connection with the RFP (Check the box next to each addendum received). ______ Addendum 1 Addendum 6 ______ Addendum 2 Addendum 7 ______ Addendum 3 Addendum 8 ______ Addendum 4 Addendum 9 _______ Addendum 5 Addendum 10 Attached hereto are the following forms/documents which form a part of this Response: ❑Form 1.Response Form Package Acknowledgement. ❑Form 2A.Respondent’s Certification (if Company or Corporation) ❑Form 2B.Respondent’s Certification (if Partnership) ❑Form 3.Single Execution Affidavits ❑Form 4.Dispute Disclosure ❑Form 5.Certification Regarding Debarment, Suspension, & Other Responsibility Matters Primary Covered Transactions ❑Form 6.Respondent’s Qualifications Survey ❑Form 7.Key Staff and Proposed Subcontractors ❑Form 8.Reference List ❑Form 9.External Auditor’s Fee Schedule Proposal 28 of 69 x x x x x x x x x X X 172 173 FORM 3 SINGLE EXECUTION AFFIDAVITS This form must be signed and sworn to in the presence of a notary public OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. THIS FORM COMBINES SEVERAL AFFIDAVIT STATEMENTS TO BE SWORN TO BY THE RESPONDENT OR RESPONDENT AND NOTARIZED BELOW.IN THE EVENT THE RESPONDENT OR RESPONDENT CANNOT SWEAR TO ANY OF THESE AFFIDAVIT STATEMENTS,THE RESPONDENT OR RESPONDENT IS DEEMED TO BE NON¬ RESPONSIBLE AND IS NOT ELIGIBLE TO SUBMIT A RESPONSE.THESE SINGLE EXECUTION AFFIDAVITS ARE SUBMITTED TO THE CITY OF SOUTH MIAMI AND ARE STATEMENTS MADE: By:Branden Lopez For (Name of Proposing or Responding Entity):CBIZ CPAs P.C. Whose business address is:One SE Third Avenue,Suite 1100,Miami,FL 33131 And (if applicable)its Federal Employer Identification Number (FEIN)is:43-1947695 (if the entity does not have an FEIN,include the Social Security Number of the individual signing this sworn statement.SS#:) Americans with Disabilities Act Compliance Affidavit The above named firm,corporation or organization is in compliance with and agrees to continue to comply with,and assure that any subcontractor,or third party contractor under this project complies with all applicable requirements of the laws listed below including,but not limited to,those provisions pertaining to employment,provision of programs and services,transportation,communications,access to facilities, renovations,and new construction. •The American with Disabilities Act of 1990 (ADA),Pub.L.101-336,104 Stat 327,42 USC 1210112213 and 47 USC Sections 225 and 661 including Title I,Employment;Title II,Public Services;Title III,Public Accommodations and Services Operated by Private entities;Title IV, Telecommunications;and Title V,Miscellaneous Provisions. •The Florida Americans with Disabilities Accessibility Implementation Act of 1993,Section 553.501-553.513,Florida Statutes: •The Rehabilitation Act of 1973,229 USC Section 794; •The Federal Transit Act,as amended 49 USC Section 1612; •The Fair Housing Act as amended 42 USC Section 3601-3631. BL ...Respondent Initials 32 of 69 174 Public Entity Crimes Affidavit I understand that a “public entity crime”as defined in Paragraph 287.133(l)(g),Florida Statutes,means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States,including but not limited to,any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud,theft,bribery,collusion,racketeering,conspiracy,or material misrepresentations. I understand that “convicted”or “conviction”as defined in Paragraph 287.133(1 )(b),Florida Statutes, means a finding of guilt or a conviction of a public entity crime,with or without an adjudication of guilt,in any federal or state trial court of record relating to charges brought by indictment or information after July 1,1 989,as a result of a jury verdict,non-jury trial,or entry of a plea of guilty or nolo contendere. I understand that an “affiliate”as defined in Paragraph 287.1 33(1 )(a),Florida Statutes,means: 1.A predecessor or successor of a person convicted of a public entity crime;or 2.An entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime.The term “affiliate”includes those officers,directors, executives,partners,shareholders,employees,members,and agents who are active in the management of an affiliate.The ownership by one person of shares constituting a controlling interest in another person,or a pooling of equipment or income among persons when not for fair market value under an arm’s length agreement,shall be a prima facie case that one person controls another person.A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. I understand that a “person”as defined in Paragraph 287.1 33(1 )(e),Florida Statutes,means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity,or which otherwise transacts or applies to transact business with a public entity.The term “person”includes those officers,directors,executives,and partners,shareholders,employees, members,and agents who are active in management of an entity. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) X Neither the entity submitting this sworn statement,nor any of its officers,directors,executives, partners,shareholders,employees,members,or agents who are active in the management of the entity,nor any affiliate of the entity has been charged with ad convicted of a public entity crime subsequent to July 1 , 1989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1 989. The entity submitting this sworn statement,or one or more of its officers,directors,executives,partners, shareholders,employees,members,or agents who are active in the management of the entity,or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,1989. However,there has been a subsequent proceeding before a Hearing Officer of the State of Florida ,Division of Administrative Hearings and the final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list (attach 33 of 69 175 a copy of the final order). I understand that the submission of this form to the contracting officer for the public entity identified in paragraph 1 above is for that public entity only and that this form is valid through December 31 of the calendar year in which it is filed.I also understand that I am required to inform the public entity prior to entering into a contract in excess of the threshold amount provided in Section 287.017,Florida Statutes for category two of any change in the information contained in this form. Respondent Initials No Conflict of Interest or Contingent Fee Affidavit Respondent warrants that neither it nor any principal,employee,agent,representative nor family member has paid or will pay any fee or consideration that is contingent on the award or execution of a contract arising out of this solicitation.Respondent also warrants that neither it nor any principal,employee,agent, representative nor family member has procured or attempted to procure this contract in violation of any of the provisions of the Miami-Dade County and City of South Miami conflict of interest or code of ethics ordinances.Further,Respondent acknowledges that any violation of these warrants will result in the termination of the contract and forfeiture of funds paid or to be paid to the Respondent should the Respondent be selected for the performance of this contract. Respondent Initials Business Entity Affidavit Respondent hereby recognizes and certifies that no elected official,board member,or employee of the City of South Miami (the "City”)shall have a financial interest directly or indirectly in this transaction or any compensation to be paid under or through this transaction,and further,that no City employee,nor any elected or appointed officer (including City board members)of the City,nor any spouse,parent or child of such employee or elected or appointed officer of the City,may be a partner,officer,director or proprietor of Respondent or Vendor,and further,that no such City employee or elected or appointed officer,or the spouse,parent or child of any of them,alone or in combination,may have a material interest in the Vendor or Respondent.Material interest means direct or indirect ownership of more than 5%of the total assets or capital stock of the Respondent.Any exception to these above described restrictions must be expressly provided by applicable law or ordinance and be confirmed in writing by City.Further,Respondent recognizes that with respect to this transaction or bid,if any Respondent violates or is a party to a violation of the ethics ordinances or rules of the City,the provisions of Miami-Dade County Code Section 2-1 1 .1,as applicable to City,or the provisions of Chapter 1 1 2,part III,Fla.Stat.,the Code of Ethics for Public Officers and Employees,such Respondent may be disqualified from furnishing the goods or services for which the bid or Bid is submitted and may be further disqualified from submitting any future bids or Bid for goods or services to City. Respondent Initials Anti-Collusion Affidavit 1.Respondent/Respondent has personal knowledge of the matters set forth in its Response and is fully informed respecting the preparation and contents of the attached Response and all pertinent circumstances respecting the Bid; 2.The Response is genuine and is not a collusive or sham Response;and 34 of 69 176 3.Neither the Respondent/Respondent nor any of its officers,partners,owners,agents,representatives, employees,or parties in interest,including Affiant,has in any way colluded,conspired,connived,or agreed,directly or indirectly with any other Respondent/Respondent,firm,or person to submit a collusive or sham Response,or has in any manner,directly or indirectly,sought by agreement or collusion or communication or conference with any other Respondent/Respondent,firm,or person to fix the price or prices in the attached Response or of any other Respondent/Respondent,or to fix any overhead,profit,or cost element of the Response price or the Response price of any other Respondent/Respondent,or to secure through any collusion,conspiracy,connivance or unlawful agreement any advantage against the City or any person interested in the proposed Contract. BL Respondent Initials Scrutinized Company Certification 1.Respondent certifies that it and its subcontractors are not on the Scrutinized Companies that Boycott Israel List.Pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent or its subcontractors are found to have submitted a false certification;or if the Respondent,or its subcontractors are placed on the Scrutinized Companies that Boycott Israel List or is engaged in the boycott of Israel during the term of the Agreement. 2.If the Agreement that may result from this RFP is for more than one million dollars,the Respondent certifies that it and its subcontractors are also not on the Scrutinized Companies with Activities in Sudan,Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria as identified in Section 287.135,F.S.pursuant to Section 287.135,F.S.,the City may immediately terminate the Agreement that may result from this RFP at its sole option if the Respondent,its affiliates,or its subcontractors are found to have submitted a false certification;or if the Respondent,its affiliates,or its subcontractors are placed on the Scrutinized Companies with Activities in Sudan List,or Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List,or engaged with business operations in Cuba or Syria during the term of the Agreement. 3.The Respondent agrees to observe the above requirements for applicable subcontracts entered into for the performance of work under the Agreement that may result from this RFP.As provided in Subsection 287.135(8),F.S.,if federal law ceases to authorize the above-stated contracting prohibitions then they shall become inoperative. BL Respondent Initials Drug-Free Workplace Affidavit Respondent hereby recognizes that,pursuant to F.S.§287.087,preference shall be given to businesses with drug-free workplace programs when two responses are equal with respect to price,quality,and service.Respondent understands that in order to qualify as a drug-free workplace,Respondent must: a)Publish a statement notifying employees that the unlawful manufacture,distribution,dispensing, possession,or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 35 of 69 177 b)Inform employees about the dangers of drug abuse in the workplace,the Respondent’s policy of maintaining a drug-free workplace,any available drug counseling,rehabilitation,and employee assistance programs,and the penalties that may be imposed upon employees for drug abuse violations. 1)Give each employee engaged in providing commodities or contractual services under the ITB a copy of the statement specified in subsection (1). 2)Notify employees that,as a condition of working on the commodities or contractual services under the ITB,the employee must abide by the terms of the statement and will notify the employer of any conviction of,or plea of guilty or nolo contendere to,any violation of chapter 893 or of any controlled substance law of the United States or any state,for a violation occurring in the workplace no later than five (5)days after such conviction. 3)Impose a sanction on,or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee’s community,by any employee who is so convicted. 4)Make a good faith effort to continue to maintain a drug-free workplace through the implementation of this section. Based on information and belief,the statement,which I have marked below,is true in relations to the entity submitting this sworn statement. (INDICATE WHICH STATEMENT APPLIES.) X The entity submitting this sworn statement is a drug-free workplace and is in full compliance with the requirements set forth under F.S.§287.087. The entity submitting this sworn statement is not a drug-free workplace. Respondent Initials City Non-Discrimination Requirements Affidavit Respondent understands that pursuant to Section 3-1.1 of the Code of the City of South Miami,the City will not enter into or award a contract to an entity engaged in a boycott. Respondent understands that “Boycott”as defined under Section 3-1.1 of the Code of the City of South Miami means to blacklist,divest from,or otherwise refuse to deal with a nation or country,or to blacklist or otherwise refuse to deal with a person or entity when the action is based on race,color,national origin, religion,sex,gender identity,sexual orientation,marital or familial status,age,or disability in a discriminatory manner.The term boycott does not include a decision based upon business or economic reasons,or boycotts,embargoes,trade restrictions,or divestments that are specifically authorized or required by federal law or state law. Respondent certifies that it is not engaged in a boycott,and is in full compliance with Section 3-1.1 of the Code of the City of South Miami. BL Respondent Initials 36 of 69 178 Acknowledgment,Warranty,and Acceptance 1.Contractor warrants that it is willing and able to comply with all applicable state of Florida laws,rules and regulations. 2.Contractor warrants that it has read,understands,and is willing to comply with all requirements of RFP No.-XX and any addendum/addenda related thereto. 3.Contractor warrants that it will not delegate or subcontract its responsibilities under an agreement without the prior written permission of the City Commission or City Manager,as applicable. 4.Contractor warrants that all information provided by it in connection with this Response is true and accurate. BL Respondent Initials [REMAINDER OF PAGE LEFT INTENTIONALLY BLANK. SIGNATURE PAGE FOLLOWS.] 37 of 69 179 Witness #2 Print Name:ah Signed,*ealed and delivered by: PnntAamc^Sranden Lopez Title:Shareholder State of Florida County of Miami-Dade ACKNOWLEDGMENT The foregoing instrument was acknowledged before me by means of X physical presence or online notarization,this 8th day of April ,2025 ,by Branden Lopez (name of person)as Shareholder (type of authority)forCBIZ CPAs P.C. (name of party on behalf of whom instrument is executed). X Personally known to me;or Produced identification (Type of Identification:) Did take an oath;or Did not take an oath 38 of 69 180 FORM 4 DISPUTE DISCLOSURE Answer the following questions by placing an “X”after “Yes”or “No”.If you answer “Yes”,please explain in the space provided,or on a separate sheet attached to this form. 1.Has your firm or any of its officers,received a reprimand of any nature or been suspended by the Department of Professional Regulations or any other regulatory agency or professional associations within the last five (5)years? YES NO X 2.Has your firm,or any member of your firm,been declared in default,terminated or removed from a contract or job related to the services your firm provides in the regular course of business within the last five (5)years? YES NO X 3.Has your firm had against it or filed any requests for equitable adjustment,contract claims,Bid protests, or litigation in the past five (5)years that is related to the services your firm provides in the regular course of business? YES NO X If yes,state the nature of the request for equitable adjustment,contract claim,litigation,or protest,and state a brief description of the case,the outcome or status of the suit and the monetary amounts of extended contract time involved. I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Response for the City of South Miami. ACKNOWLEDGMENT State of Florida County of Miami-Dade The foregoing instrument was acknowledged before me by means of K physical presence or onlink notarization,this 8th day of April ,2025 ,by Branden Lopez —(name of person)as Shareholder (type of authority)for CBIZ EyAs P (name of party on behalf of whom instrument is executed). MOISES DAVIO ARIZA Notary Public -State of Florida Commission #HH 251127 My Comm.Expires Aug 6,2026 Moises David Ari. Notary Public (Prjrit,Stamp,or Type as Commissioned)'Bonded through National Notary Assn. Produced identification (Type of Identification:) Did take an oath;or Did not take an oath 39 of 69 181 FORMS CERTIFICATION REGARDING DEBARMENT,SUSPENSION,AND OTHER RESPONSIBILITY MATTERS PRIMARY COVERED TRANSACTIONS This certification is required by the regulations implementing Executive Order 12549,Debarment and Suspension,13 CFR Part 145.The regulations were published as Part VII of the May 26,1988 Federal Register (pages 19160-19211).Copies of the regulations are available from local offices of the U.S.Small Business Administration. (1)The prospective primary participant certifies to the best of its knowledge and belief that it and its principals: (a)Are not presently debarred,suspended,proposed for disbarment,declared ineligible,or voluntarily excluded from covered transactions by any Federal department or agency; (b)Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining,attempting to obtain,or performing a public (Federal,State,or local)transaction or contract under a public transaction;violation of Federal or State antitrust statutes or commission of embezzlement,theft,forgery,bribery,falsification or destruction of records,making false statements,or receiving stolen property; (c)Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal,State,or local)with commission of any of the offenses enumerated in paragraph (l)(b)of this certification;and (d)Have not within a three-year period preceding this application had one or more public transactions (Federal,State,or local)terminated for cause or default. (2)Where the prospective primary participant is unable to certify to any of the statements in this certification,such prospective primary participant shall attach an explanation to this Statement of Qualifications. Entity Name:CBIZ CPAs P C Date:April 8.2Q25 By:_Z- Signature of A>nhorized4<epresentative Branden Lopez ,SV>cre.\-so\dle.^ Name and Title of Authorized Representative 40 of 69 CBIZ.COM 16 Tab 2: Respondent’s Qualificatfons 182 183 FORM 2A RESPONDENT’S CERTIFICATION (if Company or Corporation) CERTIFICATE STATE OF FLORIDA ) )ss COUNTY OF MIAMI-DADE ) I HEREBY CERTIFY that a meeting of the Board of Directors of CBIZ CPAs P C. a corporation or company existing under the laws of the State of I"londa ,held on J ,2025,the following resolution was duly passed and adopted: RESOLVED,that,as Shareholder of the Corporation/Company,be and is hereby authorized to execute the Response dated,April 8th ,2025 to the City of South Miami for RFP NO.FN2025- 02,and that this execution thereof,attested by the Secretary of the Corporation/Company,and with the Corporate/Company Seal affixed,shall be the official act and deed of this Corporation/Company. I further certify that said resolution is now in full force and effect. (SEAL) corporation/company on this the MOISES DAVID ARIZA Notary Public -State of FloridaWCommission#HH 2 5 1127 X w My Comm.Expires Au;6,2026 1 Bonded through National Notary Assn,i IN WITNESS WHEREOF,I have hereunto set my hand and affixed the official seal of 8th 30 of 69 FORM 6 RESPONDENT’S QUALIFICATIONS SURVEY COMPANY QUALIFICATIONS QUESTIONNAIRE Please complete this Company Qualifications Questionnaire. By completing this form and submitting a response to the RFP, you certify that any and all information contained in the Response is true, that your response to the RFP is made without prior understanding, agreement, or connections with any corporation, firm or person submitting a response to the RFP for the same materials, supplies, equipment, or services, is in all respects fair and without collusion or fraud, that you agree to abide by all terms and conditions of the RFP, and certify that you are authorized to sign for the Respondent’s firm. Some responses may require the inclusion of separate attachments. Separate attachments should be as concise as possible, while including the requested information. In no event should the total page count of all attachments to this Form exceed five (5) pages. Some information may not be applicable; in such instances, please insert “N/A”. Firm Name Principal Business Address Telephone Number Facsimile Number Email Address Federal I.D. No. or Social Security Number Municipal Business Tax/Occupational License No. FIRM HISTORY AND INFORMATION How many years has the firm has been in business under its current name and ownership? Please identify the Firm’s document number with the Florida Division of Corporations and date the Firm registered/filed to conduct business in the State of Florida: Document Number Date Filed Please identify the Firm’s category with the Florida Department of Business Professional Regulation (DBPR), DBPR license number, and date licensed by DBPR: Category License No. Date Licensed Please indicate the type of entity form of the Firm (if other, please describe): □ Individual □ Partnership □ Corporation □ LLC □ LLP □ Other Please identify the Firm’s primary business: 41 of 69 CBIZ CPAs P.C. One SE Third Avenue, Suite 1100, Miami, FL 33131 305.995.9600 305.995.9601 43-1947695 x AD 63267CPA Firm 2/20/2003 Branden.Lopez@CBIZ.com Over 70 Years F03000000092 01/08/2003 Assurance Services 209312 (City of Miami) and 7687608 (Miami Dade County) 184 Please identify the number of continuous years your Firm has performed its primary business: Please list all professional licenses and certifications held by the Firm, its Qualifier/Principal, and any Key Staff, including any active certifications of small, minority, or disadvantaged business enterprise, and the name of the entity that issued the license or certification: License/Certification Type Name of Entity Issuing License or Certification License No. License Issuance Date Please identify the name, license number, and issuance date of any prior companies that pertain to your Firm: License/Certification Type Name of Entity Issuing License or Certification License No. License Issuance Date Please identify all individuals authorized to sign for the entity, their title, and the threshold/level of their signing authority: Authorized Signor’s Name Title Signing Authority Threshold (All, Cost up to $X-Amount, No Cost, Other) Please identify the total number of Firm employees, managerial/administrative employees, and identify the total number of trades employees by trade (e.g., 20 electricians, 5 laborers, etc.): Total No. of Employees Total No. of Managerial/Administrative Employees Total No. of Trades Employees by Trade INSURANCE INFORMATION Please provide the following information about the Firm’s insurance company: Insurance Carrier Name Insurance Carrier Contact Person Insurance Carrier Address Telephone No. Email Has the Firm filed any insurance claims in the last five (5) years? □ No □ Yes If yes, please identify the type of claim and the amount paid out under the claim: FIRM OWNERSHIP Please identify all Firm owners or partners, their title, and percent of ownership: 42 of 69 CBIZ Insurance Services, Inc.Laura Weeks 700 West 47th St., Suite 1100Kansas City, MO 64112 816.945.5500 x lweeks@CBIZ.com Please refer to Appendix A for all Firm and team member licenses Over 70 Years Branden Lopez Managing Director All Please refer to Tab 2: Respondent's Qualifications (pg11) for a breakdown of the Florida Government Team N/A 185 186 Owner/Partner Name Title Ownership (%) CBIZ CPAs P.C.is owned by its shareholders.All Managing Directors of the Firm are shareholders.A listing of all Firm shareholders is publicly available at www.cbi zcpas.com Please identify whether any of the owners/partners identified above are owners/partners in another entity: k No Yes If yes,please identify the name of the owner/partner,the other entity’s name,and percent of ownership held by the stated owner/partner: Owner/Partner Name Other Entity Name Ownership (%) RECENT CONTRACTS Please identify the five (5)most recent contracts in which your Firm has provided services to other public entities: Public Entity Contact Person Telephone No.Email Address Date Awarded City of Homestead Baldemar Fonseca 305 224 4562 bfonseca@homesteadfl gov November 20,2024 City of Hialeah Jorge Bianco 305 883 5847 jlb22971(®hialeahfl gov December 23,2024 Village of Palmetto Bay Desmond Chin 305 259 1268 dchin@palmettobay-fl gov December 9.2024 City of Florida City Chad Burkhalter 305 242 8109 afd@floridacityfl gov January 15,2025 City of Sunrise Susan Nabors 954 746 3297 snabors@sunrisefl gov December 20,2024 By signing below,Respondent certifies that the information contained herein is complete and accurate to the best of Respondent’s knowledge. Firm:CBIZ CPAs P.O Authorized Signature: Print or Type Name:Branden Lopez Date:April 8,2025 Title:Shareholder 43 of 69 FORM 8 REFERENCE LIST IN ADDITION TO THE INFORMATION REQUIRED ON THIS FORM, RESPONDENT SHALL PROVIDE A MINIMUM OF THREE REFERENCE LETTERS. REFERENCE #1 Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Is the Contract still Active? Yes No 46 of 69 X Public Entity Name: City of Homestead Reference Contact Person/Title/Department: Baldemar Fonseca 305.224.4562 bfonseca@homesteadfl.gov Assistant Director of Finance Population - Approx. 83,750, Approx. 16 Square Miles Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Financial Audit, Single Audit, and CRA Audit 187 REFERENCE #2 Public Entity Name: Reference Contact Person/Title/Department: Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Is the Contract still Active? Yes No 47 of 69 X City of Hialeah Jorge Blanco, Director of Finance 305.883.5847 jlb22971@hialeahfl.gov Population - Approx. 225,000, Approx. 23 Square Miles Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Financial Audit, Pension Audit, & Single Audit 188 REFERENCE #3 Public Entity Name: Reference Contact Person/Title/Department: Contact Number & Email Public Entity Size/Number of Residents/Square Mileage: Is the Contract still Active? Yes No 48 of 69 X Village of Palmetto Bay Desmond Chin, Finance Director 305.259.1268 dchin@palmettobay-fl.gov Population - Approx. 24,500, Approx. 8 Square Miles Event(s) Completed (include Name of Project/Event, Date of Event Start/Completion, Details on Size/Scope of Work/Complexity) Financial Audit, Pension Audit, & Single Audit 189 CBIZ.COM 24 Firm Qualificatfons Firm Overview CBIZ (NYSe: CBZ) is a leading consultfng, tax, and financial services advisor serving middle-market businesses and organizatfons natfonwide. With more than 10,000 team members and 160 locatfons in major metropolitan areas and suburban citfes coast to coast, we deliver forward-thinking insights and actfonable solutfons to help clients antfcipate the next steps and accelerate growth. CBIZ operates under an alternatfve practfce structure as defined by the AICPA with CBIZ CPAs P.C. (CBIZ CPAs), an independent CPA firm. Together, we are proud to be a leading professional services advisor natfonwide. On November 1, 2024, CBIZ completed its acquisition of Marcum LLP. CBIZ is a consulting, tax, and financial service provider that works closely with CBIZ CPAs P.C., an independent CPA firm that provides audit, review, and other attest services. In certain jurisdictions, CBIZ CPAs P.C. operates under its previous name, Mayer Hoffman McCann P.C. 190 ^/CBIZ 21 I 160+ Major Markets I Offices Nationwide 10,000+ CBIZ.COM 25 Client-Driven Understanding the governmental sector and helping clients identffy their needs and meet their challenges and uncovering opportunitfes that propel them towards success is our mission. Our own success is based on our commitment to building meaningful, trusted relatfonships with our clients, creatfng positfve service experiences, and delivering unexpected value wherever and whenever we can, while maintaining our professional independence and objectfvity. Our assurance professionals, most who have been focused in the government arena throughout their entfre careers, have an in-depth understanding of the complex economic and politfcal environment in which these entftfes operate. Their knowledge and experience allow us to provide the highest level of professional service to our government clients. Commitment to Excellence From the way we service clients to the training and development of our professionals, CBIZ is committed to excellence in every aspect of our operatfon. Our focus on client success compels us to look beyond the numbers to see the opportunitfes, challenges, and solutfons in every engagement. Innovatfon, proactfvity, teamwork, and open communicatfon are the hallmarks of our approach. IT Risk and Assurance Our IT Risk and Assurance Services team can assess your informatfon risk management and operatfonal effectfveness. We can then provide you with privacy, compliance, and technology consultfng solutfons. Experienced professionals hold CISA, CISSP, CISM, CRISC, or CPA accreditatfons along with many years of experience in bringing unique solutfons to your business and IT needs. This unique combinatfon allows us to start with your business challenges and then tailor IT solutfons to match your needs. Our IT Risk and Assurance Services team helps clients achieve optfmum results in their ability to manage IT risk, mitfgate those risks, and improve performance with cost-effectfve solutfons. Our goal is to deliver practfcal solutfons to the problem of “digital insecurity”, which means helping to identffy the most cost-effectfve ways to address specific concerns regarding IT-related compliance and control issues relevant to your environment and needs. In additfon, the IT Risk and Assurance Services team can design and implement ERP solutfons that will integrate your operatfons more efficiently. Robotfc Process Automatfon At CBIZ, we understand that government entftfes are always looking to stay at the forefront of innovatfon. Technological advances are transforming concepts that seemed impossible just a few years ago into today’s reality. Our goal as your trusted advisor is to provide you with the most cutting-edge resources available to streamline your work processes while delivering the best possible return on your investment. CBIZ’s team of consultfng and technology experts offer clients Robotfc Process Automatfon “Bot” Services. These services have the capability to change the way our clients are conductfng business by automatfng and in many cases eliminatfng manual process that employees would be otherwise spending hours to complete. Utflizing Digital Workers can replace many tedious functfons and tasks that are tfme consuming and often prone to human error, including data entry, periodic reportfng, and accounts payable invoicing. They can also be used to generate and distribute reports, process inbound leads, and retrieve data from the web. 191 ^/CBIZ CBIZ.COM 26 Interconnected Services Our group provides interconnected professional services to help government entftfes achieve their operatfonal, strategic and compliance goals. Our service offerings grew from government entftfes seeking our advice beyond audit and compliance and our drive to do more for these organizatfons like the City. By providing a vast array of expertfse and service lines to support our clients’ operatfons, our capacity and passion to serve and strengthen every aspect of our clients’ operatfons remains unparalleled. 192 ^/CBIZ CBIZ.COM 27 Office Locatfon The Florida Region of CBIZ includes offices in Miami, Fort Lauderdale, Boca Raton, West Palm Beach, and Tampa. The audit will be performed and staffed from our Miami office located at One SE Third Avenue, Suite 1100, Florida 33131. All audit team members are full-tfme employees. We have a complete government service team of 46 locally based individuals and more than 10,000 associates natfonwide. CBIZ is properly licensed and certffied to practfce in Florida and is registered annually with the Florida Department of Business and Professional Regulatfon – Board of Accountancy. Refer to Appendix A for all applicable firm and team member licenses and certfficatfons. Personnel Government Specialists Managing Directors 3 Directors 2 Senior Managers 2 Managers 3 Supervisors 3 Seniors 11 Staff Accountants 20 Operatfons 2 TOTAL 46 License to Practfce in Florida We affirm that CBIZ is a licensed certffied public accountfng firm and is in good standing with all regulatory agencies. CBIZ is a member of the American Instftute of Certffied Public Accountants (“AICPA”) and the Florida Instftute of Certffied Public Accountants (“FICPA”). All professional staff, upon successful completfon of the CPA exam, become members of both the AICPA and their respectfve state society of CPAs. CBIZ is properly licensed and certffied to practfce in Florida and is registered annually with the Florida Department of Business and Professional Regulatfon – Board of Accountancy. CBIZ and all key team members assigned to this engagement are licensed to practfce in the State of Florida under Chapter 473 of Florida Statutes. We affirm that CBIZ has been in business, contfnuous operatfon and service, and incorporated in the State of Florida for a minimum of five (5) years. Each individual assigned to the engagement has maintained the required CPE in government accountfng and has attended an Ethics course for CPAs in Florida. All applicable licenses are provided in Appendix A. 193 ^/CBIZ CBIZ.COM 28 Tab 3: Proof of Experience 194 CBIZ.COM 29 Firm Experience – Government Services CBIZ has successfully provided professional auditfng, accountfng, financial reportfng, and management advisory/consultfng services to a broad spectrum of government entftfes, including preparing government financial statements, and performing Federal and Florida Single Audits. Annually we perform more than 600 government entfty audits and 200 Single Audit engagements. The assurance services we provide to government entftfes includes single audits, pension audits, compliance audits, forensic audits, IT audits, internal audits, GASB implementatfon, financial statement audits, aiding in obtaining the Certfficate of Achievement for the ACFR, and Annual Financial Report preparatfon and assistance, performance or operatfonal reviews and a wide range of consultfng services for local governments. In additfon, the managing director and quality control director on the proposed engagement team have been instrumental in assistfng clients with the implementatfon of new pronouncements. Most recently, to note significant GASB pronouncements, the team assisted our clients with the implementatfon of GASB Statement No. 87, Leases and GASB Statement No. 96, Subscription-Based Information Technology Arrangements. Single Audits We have conducted hundreds of federal, state, and local Single Audits and are knowledgeable of all requirements under OMB Uniform Guidance and the State of Florida Single Audit Act. To stay on top of changing audit requirements, our firm partfcipates in various AICPA trainings and our team receives annual single audit training that involves all aspects of a single audit, including internal controls, compliance, financial reportfng, the Data Collectfon Form, Yellow Book, and audit effectfveness. A significant portfon of this training also includes discussion about single audit quality and current topics discussed in the AICPA Audit Guides and Audit Risk Alerts. We leverage our training and experiences across CBIZ to benefit our clients through improved audit methodology and work programs. Furthermore, we proactfvely ensure all of our affected clients understand the impact of any new regulatfons on their organizatfon. Since we perform a substantfal number of single audits annually, our single audit working papers are routfnely reviewed by federal and state agencies as well as peer reviewers. We have not had any findings regarding substandard work and in fact, have had many positfve comments about the excellence quality of our audit files. With this experience, we are able to provide a robust amount of knowledge as it relates to the City and your engagement team has the necessary expertfse to assist you with Federal and Florida single audits. Actfve Partfcipatfon on Boards and Committees The managing directors, directors, and managers of CBIZ are actfvely involved in recognized standard- setting organizatfons at the natfonal, state, and local level. These organizatfons include the Florida Government Finance Officers Associatfon (FGFOA), Florida Associatfon of Special Districts (FASD), and the Florida League of Citfes (FLC). CBIZ is also a member of the AICPA Employee Benefit Plan Audit Quality Center (EBPAQC) and the AICPA’s Governmental Audit Quality Center (GAQC). Our involvement in these organizatfons further demonstrates our commitment to the public sector and helps keep us on top of issues affectfng government entftfes. 70 600 200 Years Serving Government Entftfes Annual Government Entfty Audits Annual Federal & State Single Audits 195 ^/CBIZ AICPA * Governmental Audit Quality Center Member CBIZ.COM 30 Resources for our Government Clients CBIZ is also committed to providing professional development programs to the entfre South Florida community involved in the government sector. Annually, CBIZ presents a Government Symposium, an 8-hour accountfng and auditfng seminar that focuses on current developments in government affairs, including accountfng, legal and operatfonal topics. We encourage our clients and non- clients alike, to attend this technical (CPE) Symposium at no cost. Additfonally, CBIZ provides more than 40 virtual courses that can be attended live or at a later date. All clients have access to this database at no cost. Secure Digital Collaboratfon CBIZ employs a paperless audit approach. Our audit teams utflize both proprietary and non-proprietary programs to streamline the audit process. To ensure informatfon is stored and shared safely, we use a secure workflow data management tool for every client relatfonship. The user-friendly collaboratfve site serves as a virtual common workspace that is keyed to our data request lists and electronic audit system. Any data we request from you can be easily uploaded to the secure site and seamlessly downloaded by our audit engagement team directly into our electronic work programs. This cloud-based tool minimizes the use of emails to transmit data, enhances the security of your informatfon and eliminates duplicate requests for data. Our software tools and approach to our work reduce demands on client resources and saves our clients tfme and money. GFOA Certfficate of Achievement Program CBIZ assists clients who partfcipate in the GFOA Certfficate of Achievement for Excellence in Financial Reportfng Program. This program is recognized as the highest award in government financial reportfng. The Certfficate of Achievement has been awarded on all of the financial statements for partfcipatfng clients, including first tfme submissions. Several members of our team are special reviewers for the GFOA Certfficate of Achievement Program, including Branden Lopez and Moises Ariza, who have been a Certfficate Program reviewers since 2022 and 2014, respectfvely. CBIZ serves more than 600 government clients at a natfonal level and 45 government clients in Florida. One hundred (100) percent of our clients that apply for the GFOA Certfficate of Achievement for Excellence in Financial Reportfng have received the certfficate during our tenure as auditors. CBIZ’s Current & Recent Government Clients Miami-Dade County •City of Florida City •Miami Police Relief and Pension Fund •City of Florida City CRA •The Children's Trust of Miami-Dade County •City of Hialeah •Town of Bay Harbor Islands •City of Homestead •Town of Bay Harbor Islands ERS •City of Homestead CRA •Town of Surfside •City of Miami Firefighters & Police Officers Retfrement Trust •Town of Surfside Employees’ Retfrement Plan •City of Opa Locka •Village of Miami Shores •City of Sunny Isles Beach •Village of Palmetto Bay •Miami-Dade County (WASD) 196 ^/CBIZ CertificateAchievement Financial Reporting CBIZ.COM 31 Palm Beach County • City of Boca Raton • Palm Beach County Housing Finance Authority • City of Boca Raton CRA • South Central Regional WW Treatment and Disposal Board • City of Boca Raton ERP • The Children's Services Council of Palm Beach County • City of Boca Raton GERS • Town of Jupiter • City of Boca Raton Police and Firefighters Retfrement System • Town of Lake Park • City of Boynton Beach • Town of Palm Beach • City of Delray Beach • Town of Palm Beach Retfrement System • City of Palm Beach Gardens • Village of Palm Springs • City of West Palm Beach East Central Regional Wastewater Treatment Facilitfes Operatfons Board • Village of Royal Palm Beach • Healthy Start Coalitfon of Palm Beach County • Village of Wellington • Loxahatchee River Environmental Control District • Northern Palm Beach County Improvement District Broward County • Broward County (IT Dept.) • City of Hollywood CRA • City of Deerfield Beach • City of Hollywood GERS • City of Deerfield Beach CRA • City of Pompano Beach Police and Firefighters Retfrement System • City of Fort Lauderdale Police and Firefighters Retfrement System • City of Sunrise • City of Hallandale Beach • City of Hollywood Monroe County • Florida Keys Aqueduct Authority Hillsborough County • • City of Tampa Police & Firefighters’ Pension Plan Lee County • City of Fort Myers Collier County • City of Naples 197 CBIZ.COM 32 Local Government Pension Plan Experience Below is a partfal list of Florida government benefit pension plan engagements for which CBIZ has provided auditfng services. Government Pension Plan Experience Years Served Investment Assets (Approx.) City of Boca Raton Executfve Employees Retfrement Plan 11 $48 M City of Boca Raton General Employees’ Pension Plan 11 $191 M City of Boca Raton Police and Firefighters’ Retfrement System 11 $400 M City of Florida City Police Pension Plan 22 $9 M City of Fort Lauderdale Police and Firefighters’ Retfrement System 14 $964 M City of Hallandale Beach General Employees Retfrement System 5 $64 M City of Hialeah General Employees Retfrement System 5 $685 M City of Hollywood Florida Employees’ Retfrement Fund 4 $332 M City of Miami Firefighters’ and Police Officers’ Retfrement Trust 6 $1.5 Billion City of Miami Springs General Employees’ Retfrement System 8 $22 M City of Miami Springs Police and Firefighters’ Retfrement System 8 $32 M City of Palm Beach Garden General Employees’ Pension 7 $4 M City of Pompano Beach Police and Firefighters’ Retfrement System 8 $258 M City of Sunrise Firefighters’ Retfrement Plan 1 $165 M City of Tampa Police and Fire Pension Fund 1 $2.4 Billion Miami Beach Employees’ Retfrement Plan 6 $660 M Miami Police Relief and Pension Fund 3 $70 M Town of Bay Harbor Islands Employees’ Retfrement System 15 $21 M Town of Palm Beach Retfrement System 7 $230 M Village of Key Biscayne Employee Retfrement System 25 $43 M Village of Tequesta Employees Retfrement System 11 $23 M 198 ^/CBIZ CBIZ.COM 33 Quality Control and Peer Review The quality of our professional practfce is of utmost importance to CBIZ, our clients, and to the users of our reports. As such, we maintain a quality control program that ensures our internal policies are met and professional standards are exceeded on all of our engagements. To ensure that CBIZ's performance is in conformity with our stated standards and those issued by the AICPA, our quality control system encompasses the following: Professional Development: CBIZ provides a minimum of 40 hours (five days) of CPE in-house to all professional staff. These seminars include sessions in accountfng, auditfng, financial reportfng, and internal controls. In additfon to the in-house training, professional staff attend various outside seminars. Internal Inspectfons: Annually CBIZ selects a random sample of accountfng, auditfng, advisory and tax engagements and performs a review to ensure compliance with firm policies and professional standards. Centralized Financial Statement Review Process: The quality control department performs a review of our audit binders and financial statements prior to the release of the finished product. Their involvement includes partfcipatfon in engagement planning to approve the audit approach, review of high risk and complex areas throughout fieldwork and a review of the financial statements and related informatfon. Their involvement in the planning and fieldwork stages helps eliminate any last-minute surprises and assures the high level of quality we demand from our professionals is maintained. Peer Review: CBIZ partfcipates in an external quality review program requiring an on-site independent examinatfon of our Accountfng and Auditfng practfce. CBIZ has consistently received clean opinions (ratfng of “Pass”) on the quality of CBIZ’s audit practfce. This is the highest level of achievement and recognitfon in the peer review program. The review encompassed governmental engagements. Please refer to Appendix C: Peer Review Report for a copy of CBIZ’s and our subcontractor’s latest peer review reports which include government engagements. Please note that CBIZ’s peer review report is addressed to Mayer Hoffman McCann P.C. (“MHM”). Effectfve August 21, 2024, MHM changed its name to CBIZ CPAs P.C. Federal or State Desk Reviews or Field Audits There are no actfons as a result of any federal or state desk reviews or field audits to CBIZ or its auditors of government entftfes during the past three (3) years. There has been no disciplinary actfon taken nor pending against CBIZ or any of the professional staff with the State Board of Accountancy, the Auditor General, or any other regulatory bodies. Government/AICPA Litfgatfon and Disciplinary Actfons CBIZ affirms there has been no litfgatfon whereby a court has ruled against CBIZ in any matter related to the professional government auditfng services of CBIZ. CBIZ has been providing audit services to government entftfes for over 70 years and has never been a party of litfgatfon involving a government entfty. There have been no pending indictments, litfgatfon or proceedings during the past three (3) years whereby a court or any administratfve agency has ruled against CBIZ in any matter related to its professional government auditfng services of CBIZ. There have not been any terminatfons, suspensions, censures, reprimands, probatfons or similar actfons against any member of CBIZ by the Florida State Board of Accountancy. CBIZ is a global firm with significant operatfons and as a result, it is a party to ordinary course litfgatfon. No litfgatfon, proceeding or investfgatfon by any regulatory body will have a material impact on our ability to operate its business and to provide the services contemplated hereunder. We affirm that Our team has a proven track record, having met all commitments and successfully completed every engagement contract in the past. 199 CBIZ.COM 34 Tab 4: Key Staff Qualificatfons 200 FORM 7 KEY STAFF & PROPOSED SUBCONTRACTORS KEY STAFF Please complete the following chart with the Firm’s proposed Key Staff. If additional space is required, please copy/duplicate this page and attach to this Form. Additional space: □ No □ Yes Name Title Years of Experience Years with Firm Licenses/Certifications Please explain the Firm’s ability and resources to substitute personnel with equal or higher qualifications than the Key Staff they will substitute for where substitute is required due to attrition, turnover, or a specific request by the City: Please identify each Key Staff member’s engagement commitments that will exist concurrently with the City’s Services: Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement 44 of 69 Branden Lopez Lead EngagementManaging Director Quality ControlManaging DirectorMoises D. Ariza See Appendix A: Licenses15 Years 15 Years 15 Years 12 Years See Appendix A: Licenses Nicholas Martin 9 Years See Appendix A: Licenses9 Years IT Risk AuditManaging Director Audit Senior Manager 20 Years 6 Years See Appendix A: Licenses See Appendix A: Licenses Joe Layne Elda Santoro Audit Supervisor 6 Years 2 years CBIZ is dedicated to maintaining exceptional service levels by ensuring we have a robust pool of highly qualified professionals ready to step in as needed. In the event of attrition, turnover, or a specific request by the City, we can quickly substitute personnel with equal or higher qualifications. However, we anticipate key team members to remain consistent over the term of the engagement. No personnel changes will be made without the express prior written permission of the City. Branden Lopez Lead EngagementManaging Director Royal Palm Beach 10 / 4 FY 2025 Audit Nicholas Martin Audit Senior Manager Florida Keys Aqueduct Authority 15 / 4 FY 2025 Audit 201 202 Key Staff Name Area of Responsibility Client Commitment (Hours/week) Period of Engagement PROPOSED SUBCONTRACTORS The undersigned Respondent hereby designates,as follows,all major subcontractors whom they propose to utilize for the major areas of work for the services.The Respondent is further notified that all subcontractors shall be properly licensed,bondable,and shall be required to furnish the City with a Certificate of Insurance in accordance with the contract general conditions.Failure to furnish this information shall be grounds for rejection of the Respondent’s RFP submission.(If no subcontractors are proposed,state “None”on first line below.) Subcontractor Name &Address Scope of Work License Number N/A N/A N/A Firm:CBIZ CPAs P.C. Authorized Signature: Print or Type Name:Branden Lopez Date:4/8/2025 Title:Shareholder 45 of 69 CBIZ.COM 37 Key Staff & Organizatfonal Chart Engagement Team The team members proposed for the City have comprehensive industry knowledge and possess the critfcal regulatory, technical, and business process skills necessary to provide you with an effectfve and efficient audit. These professionals are well-versed in the complexitfes of governmental accountfng, auditfng, and financial reportfng, including all GASB pronouncements, Federal and Florida Single Audit Acts, OMB Uniform Guidance, CRA and Pension operatfons, State Laws and Rules of the Auditor General, and ADA Compliance. Branden Lopez and Nicholas Martfn are “key” team members. We antfcipate key team members to remain consistent over the term of the engagement. No personnel changes will be made without the express prior written permission of the City. Refer to Appendix A: Licenses for Firm and Engagement team licenses. Engagement Team Structure Quality Control Assurance IT Auditor MOISES D. ARIZA CPA, CGMA Quality Control Managing Director BRANDEN LOPEZ CPA Lead Engagement Managing Director JOE LAYNE CISA, CISM, MSCA, PCIP IT Risk Audit Managing Director NICHOLAS MARTIN CPA Audit Senior Manager IT AUDIT STAFF ELDA SANTORO CPA Audit Supervisor AUDIT SENIOR & STAFF 203 ^/CBIZ o o o oWM CBIZ.COM 38 Branden A. Lopez CPA Lead Engagement Managing Director, CBIZ Assurance Services BRANDEN.LOPEZ@CBIZ.COM Branden A. Lopez is a managing director within CBIZ’s Assurance Division. He has more than 15 years of experience in the accountfng profession providing accountfng, and auditfng, for nonprofits, local governments, employee benefit plans, and private enterprises across a variety of industries, both domestfcally and internatfonally. He provides services to a wide range of clients within the aforementfoned industries, these include local governments, special districts, nonprofit (museums, charter schools, etc.), telecommunicatfon, and employee benefit plans. In additfon, Branden has significant expertfse in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program-specific compliance audits. Branden is involved in all phases of the audit process, from planning and initfal risk assessment to ensuring compliance with all State and Federal laws, and the preparatfon and review of financial statements. He is client service driven and is always willing to assist clients with accountfng, auditfng and financial reportfng issues, including but not limited to, implementatfon of new accountfng pronouncements. Expertise • Financial Audits • Federal Single Audits • Florida Single Audits • Internal Audits • Program-Specific • Compliance Audits • Retfrement Plan Audits Industry Experience • Local Governments • Nonprofit Organizatfons • Governmental Pension Plans • Special Districts • Public Utflitfes • Wholesale & Retail Distributors Education • BA – Accountfng, Florida State University Professional Affiliations • American Instftute of Certffied Public Accountants (AICPA) • Florida Government Finance Officer Associatfon, Member (FGFOA) • Government Finance Officers Associatfon (GFOA) • GFOA Special Review Committee, Actfve Member • Miami-Dade, Broward and Palm Beach County League of Citfes, Associate Member • South Florida Government Finance Officers Associatfon, Associate Member • YMCA Young Professionals, Board Member CPE Hours (three years) CPE Type Hours Government 128 Other (Accountfng, Auditfng, Technical, and Behavioral) 30 TOTAL 158 204 CBIZ.COM 39 Branden Lopez - Current & Former Government Clients Government Experience Year on Job Pension Audit Single Audit CRA Bal Harbour Village 5 ✓ ✓ Children’s Services Council of Palm Beach 4 ✓ City of Boca Raton 4 ✓ ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 7 ✓ ✓ ✓ City of Florida City 3 ✓ ✓ City of Hollywood 3 ✓ ✓ ✓ City of Homestead 9 ✓ ✓ City of Opa Locka 3 ✓ ✓ City of Sunrise 5 ✓ City of West Palm Beach 6 ✓ ✓ ✓ East Central Regional Wastewater Treatment Facilitfes 3 Florida Keys Aqueduct Authority 4 ✓ Loxahatchee River Environmental Control District 1 Miami-Dade Water & Sewer Department 3 ✓ South Central Regional Wastewater Treatment and Disposal Board 2 The Children’s Trust 5 ✓ Town of Surfside 9 ✓ ✓ Village of Key Biscayne 4 ✓ ✓ Village of Royal Palm Beach 3 Village of Tequesta 4 ✓ 205 ^/CBIZ CBIZ.COM 40 Moises D. Ariza CPA, CGMA Quality Control Managing Director, CBIZ Assurance Services MOISES.ARIZA@CBIZ.COM Moises D. Ariza is a managing director in CBIZ's Assurance Division. He has more than fifteen years of experience in the accountfng profession providing accountfng, assurance, and advisory services to a wide range of clients. Much of his client base includes nonprofit organizatfons, local governments, employee benefit plans, manufacturing companies and retail entftfes. In additfon, Moises has significant expertfse in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program- specific compliance audits. Moises is involved in all phases of the audit process, from planning and initfal risk assessment to ensuring compliance with all State and Federal laws, and the preparatfon and review of financial statements. He is a qualified peer reviewer and regularly performs peer reviews under the AICPA Peer Review Program. Within the firm, Moises develops in-house training seminars for CBIZ’s professional staff as well as contfnuing educatfon programs for various outside organizatfons. Moises is an actfve team leader in CBIZ's Employee Benefit Plan Group, Nonprofit Sector and Government Services Group. Expertise • Financial Audits • Federal & Florida Single Audits • Financial Reportfng • Program-Specific Compliance Audits Industry Experience • Local Governments • Government Pension Plans • ERISA Pension Plans • Special Districts • Nonprofits • Wholesale & Retail Distributors Manufacturers Education • MS – Accountfng, St. Thomas University • BA – Accountfng, Florida Internatfonal University Professional Affiliations • Chartered Global Management Accountant (CGMA) • American Instftute of Certffied Public Accountants (AICPA) • Florida Instftute of Certffied Public Accountants (FICPA) • Government Finance Officers Associatfon (GFOA) • GFOA Special Review Committee, Actfve Member • Associatfon of Latfn Professionals in Finance and Accountfng, Member (ALPFA) • Miami-Dade, Broward and Palm Beach County League of Citfes, Associate Member • South Florida Government Finance Officers Associatfon, Associate Member • Florida Government Finance Officer Associatfon, Member (FGFOA) • YMCA of South Florida, Finance Committee Member 206 ^/CBIZ CBIZ.COM 41 Awards & Accolades • Top 20 Professionals Under 40, Brickell Magazine, 2021 • Young Horizons Award, Florida Instftute of CPAs, 2021 Articles, Seminars & Presentations • Navigatfng through GASB No. 68, Published Artfcle • The Importance of Governmental Financials, FGFOA Conference • GASB Statement No. 68, 2015 Marcum Governmental Symposium Government Auditfng Standards and OMB Uniform Guidelines, Internal Training • Risk Assessment and Audit Approach, Internal Training • Related Party Transactfons, Internal Training • Employee Benefit Plans, Internal Training CPE Hours (three years) CPE Type Hours Government 145 Ethics 16 Other (Accountfng, Auditfng, Technical, and Behavioral) 30 TOTAL 221 207 ^/CBIZ CBIZ.COM 42 Moises Ariza - Current & Former Government Clients Government Experience Year on Job Pension Audit Single Audit CRA Broward County 2 ✓ ✓ Children’s Services Council of Broward County 5 ✓ City of Boca Raton 7 ✓ ✓ ✓ City of Boynton Beach 3 ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 6 ✓ ✓ ✓ City of Delray Beach 2 ✓ ✓ ✓ City of Florida City 10 ✓ ✓ ✓ City of Hollywood 5 ✓ ✓ ✓ City of Homestead 12 ✓ ✓ City of Miramar 2 ✓ ✓ City of Palm Beach Gardens 5 ✓ City of Pompano Beach 5 ✓ ✓ ✓ City of Sunrise 10 ✓ City of West Palm Beach 5 ✓ ✓ ✓ East Central Regional Wastewater Treatment Facilitfes 3 Housing Finance Authority of Palm Beach County 3 Indian Creek Village 2 Florida Keys Aqueduct Authority 8 ✓ Miami-Dade Water & Sewer Department 14 ✓ The Children’s Service Council of Palm Beach County 2 ✓ The Children’s Trust 7 Town of Bay Harbor Islands 8 ✓ ✓ Town of Jupiter 3 ✓ ✓ ✓ Town of Palm Beach 4 ✓ ✓ Town of Southwest Ranches 5 ✓ Town of Surfside 8 ✓ ✓ Village of Key Biscayne 10 ✓ ✓ Village of Palmetto Bay 4 ✓ Village of Royal Palm Beach 3 ✓ Village of Tequesta 3 ✓ Broward County 2 ✓ ✓ 208 ^/CBIZ CBIZ.COM 43 Joe Layne CISA, CISM, MSCA, PCIP Managing Director, CBIZ Advisory Services JOE.LAYNE.@CBIZ.COM Joe Layne is a Managing Director in CBIZ’s Advisory Services practfce. He oversees IT audits for large commercial clients, including public and private businesses. He is an experienced Informatfon Systems Auditor with dynamic informatfon systems risk, compliance and audit experience spanning 20 years across external Big Four Audit, Internal Audit and Informatfon Technology. Joe has worked in Informatfon Technology as well as Internal and External audit developing a unique perspectfve having experienced the client side as well as performing client services. This allows him to better bridge the gap between broad regulatfons and the realistfc impact or implementatfon of IT Risk and Controls with clients. Joe offers ongoing educatfon for clients around risk mitfgatfon as well as risk assessments and consultfng around preventfon strategies and procedures. He assists clients develop protocols and internal controls for IT risk management. Expertise • IT Risk Management • IT Governance • IT Security Assessments • IT Audits • Sarbanes-Oxley Act (SOX) • SOC 1, 2, 3 • HIPAA Security Rule • Internal Controls • PCI Compliance Industry Experience • Government Agencies • Nonprofit Organizatfons • Public and Private Companies • Healthcare Organizatfons Education • BSc – Informatfon Studies, Florida State University Professional Affiliations • Informatfon Systems Auditfng and Control Associatfon (ISACA) • Payment Card Industry Security Standards Council Professional Designations • Certffied Informatfon Systems Auditor (CISA), ISACA • Certffied Informatfon Security Manager (CISM), ISACA • Payment Card Industry Professional (PCIP), PCI Security Standards Council • Microsoft Certffied Systems Administrator (MCSA), Microsoft CPE Hours (three years) CPE Type Hours Government 39 Ethics 16 Other (Accountfng, Auditfng, Technical, and Behavioral) 89 TOTAL 144 209 CBIZ.COM 44 Nicholas Martin CPA Senior Manager, CBIZ Assurance Services NICHOLAS.MARTIN@CBIZ.COM Nicholas Martfn is a senior manager in the Firm’s Assurance Division. He has more than 9 years of experience in the accountfng profession providing accountfng, and auditfng, for local government and private enterprises across a variety of industries, both domestfcally and internatfonally. He provides services to a wide range of clients within the aforementfoned industries, these include distributors, nonprofits, and employee benefit plans. In additfon, Nicholas has significant expertfse in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program-specific compliance audits. Nicholas is involved in all phases of the audit process, from planning and initfal risk assessment to ensuring compliance with all State and Federal laws, and the preparatfon and review of financial statements. He is client service driven and is always willing to assist clients with accountfng, auditfng, and financial reportfng issues, including but not limited to, implementatfon of new accountfng pronouncements Expertise • Financial Audits • Federal Single Audits • Florida Single Audits • Program-Specific Compliance Audits • Government & Municipal Industry Experience • Local Governments • Nonprofit Organizatfons • Government Pension Plans • Special Districts • Wholesale & Retail Distributors • ERISA Pension Plans Education • MA – Accountfng, Florida Internatfonal University • BS – Accountfng, University of Florida Professional Affiliations • American Instftute of Certffied Public Accountants (AICPA) • Florida Instftute of Certffied Public Accountants (FICPA) • Miami-Dade, Broward and Palm Beach County League of Citfes, Associate Member • South Florida Government Finance Officers Associatfon, Associate Member • Florida Government Finance Officer Associatfon, Member (FGFOA) • North Bay Village Financial Advisory Board, Chairman CPE Hours (three years) CPE Type Hours Government 109 Ethics 8 Other (Accountfng, Auditfng, Technical, and Behavioral) 38 TOTAL 155 210 ^/CBIZ CBIZ.COM 45 Nicholas Martin - Current & Former Government Clients Government Experience Year on Job Pension Audit Single Audit CRA Children’s Services Council of Broward County 2 ✓ City of Boca Raton 4 ✓ ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 6 ✓ ✓ ✓ City of Florida City 6 ✓ ✓ City of Hallandale Beach 4 ✓ ✓ ✓ City of Hialeah 1 ✓ ✓ City of Hollywood 2 ✓ ✓ ✓ City of Homestead 5 ✓ ✓ City of Palm Beach Gardens 5 ✓ City of Pompano Beach 5 ✓ ✓ ✓ City of Sunny Isles 2 ✓ City of Sunrise 5 ✓ City of West Palm Beach 5 ✓ ✓ ✓ Florida Keys Aqueduct Authority 6 ✓ Miami-Dade Water & Sewer Department 8 ✓ The Children’s Trust 4 Town of Bay Harbor Islands 6 ✓ ✓ Town of Surfside 6 ✓ ✓ Village of Key Biscayne 6 ✓ ✓ Village of Palm Springs 3 ✓ ✓ Village of Palmetto Bay 4 ✓ Village of Wellington 1 ✓ Town of Palm Beach 3 ✓ 211 ^/CBIZ CBIZ.COM 46 Elda Santoro CPA Supervisor, CBIZ Assurance Services ELDA.SANTORO@CBIZ.COM Elda Santoro is a senior in CBIZ’s Assurance Division, bringing approximately six years of dedicated experience in the accountfng profession. Elda has cultfvated a deep understanding of the intricacies that come with financial management and reportfng and has extensive knowledge in the field of accountfng and auditfng for governmental and nonprofit organizatfons. Elda also has extensive experience with Florida Single audits with accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program-specific compliance audits. Whether assistfng nonprofits to ensure compliance with regulatory standards or assistfng governmental entftfes in navigatfng the details of single audits, Elda’s expertfse and metfculous attentfon to detail is demonstrated in every engagement. Elda is involved in every phase of the audit process from the planning, assessing risk, to the final completfon of the financial statements. With a focus on client service, Elda is consistently supportfng clients with a range of accountfng, auditfng, and financial reportfng concerns. This includes, but is not limited to, assistfng with the implementatfon of new accountfng pronouncements, showcasing her dedicatfon to providing comprehensive and impactiul assistance. Expertise • Financial Audits • Federal Single Audits • Florida Single Audits • Program-Specific • Compliance Audits Industry Experience • Local Governments • Government Pension Plans • Nonprofit Organizatfons Education • BA – Accountfng, La Salle University Professional Affiliations • American Instftute of Certffied Public Accountants (AICPA) • Florida Instftute of Certffied Public Accountants (FICPA) Partial Listing of Clients • City of Miami Firefighters and Police Officers Retfrement Trust • City of Sunny Isles • Delray Beach Community Redevelopment Agency • Loxahatchee River Environmental Control District • Pompano Beach Police and Firefighters Pension • Village of Palm Springs • Village of Palmetto Bay 212 ^/CBIZ CBIZ.COM 47 CPE Hours (three years) CPE Type Hours Government 73 Ethics 16 Other (Accountfng, Auditfng, Technical, and Behavioral) 13 TOTAL 102 213 ^/CBIZ CBIZ.COM 48 Contfnuing Professional Educatfon Having the best-qualified professionals requires a contfnuous investment in training and resources that improve and maintain competencies. As the guidelines and compliance requirements of our industry change frequently, we are proactfve in keeping up with the changes in the profession and providing the necessary training for our staff. Technical training for all of our staff covers accountfng, auditfng, federal regulatfons, tax, employee benefits and computer systems. In additfon to the standard technical training required to maintain our certfficatfons, we include training on mentoring, interviewing, tfme management, coaching and more. Our training initfatfves help our professionals maintain the highest level of technical and business competencies that our clients have come to expect. Our team encourages and requires contfnuing educatfon and training at all levels, and this steadfast commitment to our own personal and professional growth benefits our clients and us. Every year, CBIZ provides a minimum of 40 hours of contfnuing professional educatfon (CPE) in-house to all professional staff. These seminars include sessions in government accountfng, auditfng, and financial reportfng, including Yellow book, single audit, IT audits and informatfon systems and other accountfng and auditfng issues. In additfon to the in-house training, our professional staff attend various outside seminars/conferences. CBIZ affirms all members of the audit team meet or exceed the CPE requirements mandated by professional auditfng standards (including Government Auditing Standards) and all CPAs assigned meet or exceed the CPE and ethics training mandated by the Florida State Board Accountancy (including Florida Statutes, Chapter 11.45, informatfon technology training). 214 ^/CBIZ CBIZ.COM 49 Audit Approach & Methodology Project Approach & Philosophy Through the audit, we strive to understand your vision, entfty operatfons, financial performance, accountfng systems, and internal controls. While this process ultfmately leads to an audit opinion on your financial statements, our goal is to provide value beyond this assurance. Our professionals will complement the City’s team with the right blend of technical, practfcal, and personal insight to help you successfully deliver on all your initfatfves. Audit Methodology The audit will be conducted in four phases, as shown below. These phases are discussed in more detail on the following pages. We Aim for a Partnership that Exceeds the Audit Enhanced Internal Controls & Efficiencies Stronger Financial Operatfons Valuable Operatfng Solutfons & Ideas Best Practfce Benchmarks A Resource that is Always Available to You Phase 1: Strategic Planning Obtain an Understanding of the City ’s Operatfons Evaluate Internal Controls Informatfon Technology Review Develop Audit Plan and Strategies; Risk Assessment Prepare Audit Programs Phase 2: Executfon of Audit Plan Perform Test of Internal Controls (as applicable) Perform Tests of Account Balances Test Compliance with Laws, Rules, Regulators, and Contracts Phase 3: Evaluatfon of Audit Results Documentatfon Reviewed by Managing Director and Quality Control Department Auditor’s Conclusions Documented Preliminary Discussion with Management of Audit Findings (as applicable) Phase 4: Reportfng Prepare Auditor’s Reports Review the Draft Financial Statements Discuss Final Results with Management in Exit Conference Presentatfon to the City Commision 215 ^/CBIZ CBIZ.COM 50 Phase I: Strategic Planning Procedures for Internal Control A thorough understanding of the City, its agencies, and your operatfng environment is essentfal for developing an efficient, cost- effectfve audit plan. During this phase, the lead engagement managing director and key supervisory personnel will meet with the appropriate personnel to ensure we have an understanding of your operatfons. You will also have the opportunity to express your expectatfons regarding the services that we will provide. This effort will be coordinated so that there will be minimal disruptfon to your staff. During this phase, we will perform the following actfvitfes: • Review the current regulatory and statutory compliance requirements within which the City operates. This will include a review of applicable state regulatfons; ordinances, contracts, and other agreements; meetfng minutes of the City Commission as applicable; • Review major sources of informatfon such as budgets, organizatfon charts, procedures manuals, financial systems and management informatfon systems; • Determine the most practfcal and effectfve way to apply computer-aided audit tools to convert and analyze data and generate reports; • Performance of fraud inquiries and retrospectfve review; • Determinatfon of materiality levels; • Regarding controls that are relevant to the audit, CBIZ will evaluate the design of the controls and determine whether they have been properly designed and implemented; • Re-evaluatfon of City provided major fund determinatfon worksheet; • Documentatfon of current year actfvity expectatfons and performance of preliminary analytfcal procedures; • Review internal control systems, including determining an audit risk assessment; • Consider the methods used to process accountfng informatfon that influence the design of the internal control system. This includes understanding the design of relevant policies, procedures, and records and whether they have been placed in operatfon; • Design audit programs to ensure that they incorporate financial statement assertfons, specific audit objectfves and appropriate audit procedures to achieve the specified objectfves; • Identffy and resolve accountfng, auditfng and reportfng matters; and • Prepare detailed audit plans, including a list of schedules to be prepared by the City personnel Risk-Based Audit Technologies CBIZ employs a risk-based approach early in the audit process. This approach considers how the overall risk identffied in the general risk analysis affects specific account balances. We consider, in part: • Relatfve significance of the account to the financial statements as a whole; • Volume of transactfons; • Susceptfbility of the account to fraud; • Accounts that have traditfonally required significant adjustments; and • Account with complex calculatfons, judgement, and accountfng issues that have a high assessed level of inherent risk. 216 CBIZ.COM 51 Based on these consideratfons, we assess the inherent risk and control risk to determine the overall audit risk. Once this assessment is completed, the audit procedures to be used are determined. By redirectfng our efforts through a risk-based approach, audits are significantly enhanced, which provide greater value to our clients. We will use several approaches to conduct the audit engagement. These approaches include traditfonal audit techniques and strategies, and an evaluatfon of the systems utflized by the City. Specific Fraud Investfgatfve Techniques Professional Auditfng Standards imposes on auditors the additfonal responsibility to “plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements due to fraud.” By redirectfng our efforts through a risk-based approach and additfonal fraud inquiry techniques, audits are significantly enhanced. Single Audits We leverage our training and experiences across CBIZ to benefit our clients through improved audit methodology and work programs. Furthermore, we proactfvely ensure all of our affected clients understand the impact of any new regulatfons on their organizatfon. Since we perform a substantfal number of single audits annually, our single audit working papers are routfnely reviewed by federal and state agencies as well as peer reviewers. We have not had any findings regarding substandard work in the past three years and, in fact, have had many positfve comments about the excellent quality of our audit files. With this experience, we are able to provide a robust amount of knowledge as it relates to the City and your engagement team has the necessary expertfse to assist you with Federal and Florida single audits. • Identffy the City ’s major programs to be tested and reported on for compliance. • Identffy the compliance requirements applicable to each major program. • Determine which of the compliance requirements identffied could have a direct and material effect on each major program. • Consider relevant portfons of the City’s internal control over compliance for each direct and material compliance requirement for each major program. • Obtain sufficient appropriate audit evidence, which involves testfng internal control over compliance and compliance with direct and material compliance requirements for each major program. • Consider indicatfons of fraud. • Consider indicatfons of abuse. • Consider subsequent events. • Form an opinion about whether the City complied with the direct and material compliance requirements. • Perform follow-up procedures on previously identffied findings. Time Spent By Phase of Audit 25% Substantfatfon of Account Balances 40% Risk Assessment & Understanding Controls 35% Financial Statement & Analytfcal Reviews 217 ^/CBIZ CBIZ.COM 52 Phase II: Executfon of Audit Plan The audit team will complete a major portfon of transactfon testfng and audit requirements during this phase. The procedures performed during this period will enable us to identffy any matters that may impact the completfon of our audit work or require the attentfon of management. Tasks to be performed in Phase II include but are not limited to. • Apply analytfcal procedures to assist in planning the nature, tfming and extent of auditfng procedures used to obtain evidentfal matter for specific account balances or transactfon classes. Analytfcal procedures are utflized in almost every audit area tested. • Perform substantfve account balance and transactfon tests. Samples will be drawn from major transactfon systems, including cash disbursements, cash receipts, accounts payable, and payroll. The size of the samples will be determined after the review of the internal control system. Proposed Segmentatfon & Level of Staff Segment Managing Directors, & Quality Control Directors Senior Managers & Managers Supervisors Senior & Staff Total Phase 1: Strategic Planning 10 20 35 40 105 Phase 2: Executfon of Audit Plan 10 20 35 50 115 Phase 3: Evaluatfon of Audit Results 10 20 35 30 95 Phase 4: Reportfng 10 20 5 - 35 Total Hours 40 80 110 120 350 Note: The Uniform Guidance states that the auditor must use a risk-based approach to determine which federal programs are major programs. This determinatfon will affect the scope of the Uniform Guidance compliance audit and the compliance requirements to be tested. The schedule of expenditures of federal awards, prepared by the City, is the basis of the auditor’s identfficatfon of type A and type B programs and documentatfon of our risk-based approach. Upon determinatfon, audit hours for testfng a major program significantly range due to program size, program compliance requirements, weaknesses in internal control over federal programs, if any, prior audit findings, program longevity, program clusters, program subrecipients, etc. As such, related Single Audit hours will vary on an annual basis. Sample Size & Extent of Statfstfcal Sampling There are three types of tests that involve audit sampling (statfstfcal and non-statfstfcal sampling) which CBIZ will use: • Account Balance Tests. Substantfve tests of account balances are performed on year-end balances. Certain accounts justffy a 100 percent examinatfon, such as confirming an investment and bank balance, which does not involve sampling at all. • Transactfon and Control Tests. Substantfve transactfon and control tests are often combined to use one sample to achieve more than one audit objectfve. We often test the controls to verify that the transactfons were properly authorized in accordance with the City’s procedures. • Compliance Tests. Compliance tests with laws and regulatfons are included with the tests of transactfons and controls. 218 ^/CBIZ CBIZ.COM 53 Additfonal samples are sometfmes necessary to test specific laws and regulatfons. Sample sizes for compliance testfng are determined based on the number of transactfons and the significance of the requirement. The audit team will report on a weekly basis to management the status of any potentfal adjustments so that management may have adequate tfme to investfgate, gather informatfon and respond, if necessary. We use a risk-based assessment of the opportunitfes for a material financial statement error or irregularity to occur and remain undetected. Informatfon Technology Audit Techniques In accordance with Professional Auditfng Standards, we are required to gain an understanding of the procedures, both automated and manual, by which transactfons are initfated, recorded, processed and reported, from their occurrence to their inclusion in the financial statements. During the planning stage of our audit, we evaluate the effect informatfon technology (IT) will have in performing our audit procedures. This evaluatfon includes obtaining an understanding (generally through observatfons and inquiries of IT personnel) of internal controls and identffying those controls that are automated. Our approach includes review of IT general controls as follows: • Security—Physical and Access Controls • Change Management for Systems and Configuratfons • Applicatfon/System Development and Customizatfon • IT Risk Management • Data Backup and Recovery/Business Contfnuity Plans • Electronic Banking Wire and ACH Security • Segregatfon of Dutfes within Systems and IT functfon When key internal controls are automated, we use our IT specialist to perform a detailed review of those automated controls. The assigned IT Risk Audit Managing Director, Joe Layne, will then communicate to the audit engagement team as to whether such controls are working as prescribed by management. With this informatfon, the audit engagement team determines the extent of their audit procedures. In certain situatfons where there is significant accountfng data processed electronically, we use several state-of-the-art software programs (IDEA and Teammate Analysis) to extract and summarize computerized financial data files. These programs provides an efficient way for us to extract and test computerized accountfng informatfon, enabling us to audit through the computer, rather than around the computer. Some of the uses of this program are: • Retrieving aged receivables informatfon • Extractfng credit balances in accounts receivable reports • Extractfng pre-determined sample items from reports for testfng • Merging files for the purposes of extractfng informatfon that meets predetermined criteria • Sortfng informatfon and footfng report • Searching for anomalies • Searching for related party transactfons • Searching disbursements for selected vendors • Journal Entries Testfng 219 CBIZ.COM 54 Secure Data Request & Collectfon Procedure (Use of EDP Software) An “Auditor Request List” will be prepared and delivered to you prior to, or shortly after, the close of the Planning meetfng. The requested schedules, report, agreements, etc. requested in the “Auditor Request List” are collected by CBIZ via a secure work flow tool. Our informatfon technology department has established a secure workflow data management tool (“INFLO”) on our network for each of our clients. We use the INFLO site as a virtual common workspace that is keyed to our data request lists and electronic audit system. We have been using the software for the past five years with much success. Any data we request from you can be easily uploaded to the secure site and seamlessly downloaded by our client service team directly into our electronic work programs. This web-based tool minimizes the use of e-mails to transmit data, enhances the security of your informatfon and eliminates duplicate requests for data. Our software tools and approach to our work reduce demands on client resources and saves our clients both tfme and money. In additfon, INFLO provides real-tfme audit update informatfon which is available at any tfme to the City, such as the current progress of the audit and the status of the audit requests specifically tailored to the engagement. All this informatfon is available through the INFLO dashboard. Analytfcal Procedures Tasks to be performed in Phase II of CBIZ’s Audit Process include applying analytfcal procedures to assist in planning the nature, tfming and extent of auditfng procedures used to obtain evidentfal matter for specific account balances or transactfon classes. Analytfcal procedures are utflized in almost every audit area tested. Analytfcal procedures will be performed at both the government-wide and fund level financial statement and will include the following, where applicable: • Comparison of original budget (revenue sources and appropriatfons) to actual amounts. • Comparison of major revenue, expenses, and expenditure amounts to: • Preliminary expectatfons based on budgets and forecasts. • Prior year’s amounts • Consideratfon, to the extent applicable, of the certain key financial relatfonships in relatfon to preliminary expectatfons to determine if there are unusual or unexpected balances or unexpected relatfonships. • Analytfcal procedures will be used in substantfve testfng for certain revenue and expenditure actfvitfes, when deemed efficient. Laws, Regulatfons, & Compliance Tests Compliance tests with laws and regulatfons are included with the tests of transactfons and controls. Additfonal samples are sometfmes necessary to test specific laws and regulatfons. Sample sizes for compliance testfng are determined based on the number of transactfons and the significance of the requirement. Testfng will be generated to ensure compliance with rules, laws, and regulatfons; not limited to Rules of the Auditor General, Florida Statutes, Federal OMB Uniform Guidance Guidelines and the Florida Single Audit Act Communicatfon & Planning Our firm believes that open and honest communicatfon is a hallmark of strong client service, and without open and honest dialogue, the auditor/client relatfonship cannot properly functfon. During the planning phase of the audit, CBIZ will schedule a “Planning Kick-Off Meetfng” with your organizatfon’s management. This meetfng allows our team to meet in person with management and revisit audit tfme frames and due dates, as well as determine the level of assistance we need from your staff and management team. 220 CBIZ.COM 55 Phase III: Evaluatfon of Audit Results This phase includes a review of all audit documentatfon by the managing directors to ensure that testfng and documentatfon support the conclusions reached. This phase also includes preliminary discussions with management of the audit findings. CBIZ will accumulate misstatements identffied during the audit, other than those that are clearly trivial and will determine whether the audit plan and strategy per audit area needs to be revised. Phase IV: Reportfng In this phase of the audit, the engagement team will complete the tasks related to the closing of year-end balances and financial reportfng. This will include final testfng in areas including compliance, balance sheet accounts, revenues and expenditures. Upon receipt of the draft Annual Comprehensive Financial Report (ACFR), we will turn around the draft with our comments within seven to ten days. Final reports will be issued by the agreed upon date. The audit managing director and/or audit director will be available to present the audit report in person. Exit Conference Upon completfon of audit work, CBIZ will hold a closing or exit conference with senior members of the City’s finance department. The exit conference assists CBIZ in obtaining the views of responsible officials concerning the findings, conclusions, and recommendatfons, as well as planned correctfve actfon, as required by Government Auditing Standards and OMB Uniform Guidance. This conference also provides the City with an advance opportunity to discuss whether planned correctfve actfons adequately address the auditor's recommendatfons and to initfate correctfve actfon without waitfng for a final audit report. CBIZ will also consider having preliminary exit meetfngs with directors, department heads, and other operatfng personnel who have direct responsibility for financial management systems and/or the administratfon of federal awards. Management Letter CBIZ will prepare a management letter for the City to identffy systemic deficiencies observed. The letter also may offer recommendatfons for changes in accountfng and other procedures in order to improve operatfons of the City. As each potentfal management letter point is identffied in the audit process, the engagement team will document the conditfon, our recommendatfon, and the benefits of the recommended actfon. All potentfal comments will be reviewed with key staff members before issuance. CBIZ’s policy is to prepare this report as a vehicle for suggestfng improvements to enhance efficiency, management effectfveness, and the degree of internal control. Findings (material weaknesses and significant deficiencies and material instances of noncompliance) are required to be reported in writfng and will be included in the schedule of findings and questfons costs. Management Letter Adds Value Beyond the Financial Audit • Internal Controls Suggestfons • Operatfonal Suggestfons • Cost vs. Benefit Evaluatfons • Identffy Areas for Efficiencies • Workable Solutfons • Collaboratfve Process 221 ^/CBIZ CBIZ.COM 56 Our Commitment We will act as a valued advisor to recommend meaningful operatfon solutfons, leverage our Firm resources to your benefit, and make ourselves readily available to the City. Project Timeline CBIZ is committed to completfng the audit procedure within the below tfmeframe or within any other reasonable schedule requested by the City. CBIZ is available to commence the audit as soon as notfficatfon of award has been issued. Each of the following will be completed as stfpulated by the RFP: Task Annual Timing Detailed Audit Plan & Programs July Planning / Interim Work September Fieldwork December Draft Reports February Final Reports March What You Can Expect • Understanding Your Organizatfon • Risk Assessment • Testfng Internal Controls as Applicable • Operatfonal & Technology Efficiencies • Best Practfces • Tax Compliance • Implementatfon of New Accountfng Standards • Year-round Communicatfons with Management • Communicatfons with Your Governance 222 ^/CBIZ CBIZ.COM 57 Tab 5: Recent Experience 223 CBIZ.COM 58 Similar Engagements with Other Government Entftfes The following represents several engagements similar to the engagement described in the RFP performed in the last five (5) years by CBIZ. These references pertain to all CBIZ personnel included in this proposal. City of Homestead & CRA 100 Civic Court, Homestead, FL 33030 Baldemar Fonseca, Assistant Director of Finance bfonseca@homesteadfl.gov | 305.224.4562 Services: Financial Audit, Single Audit, & CRA Audit Term: September 30, 2009 to Current Engagement Lead: Branden Lopez City of Hialeah 501 Palm Avenue, Hialeah, FL 33010 Jorge Blanco, CPA, Director of Finance jlb22971@hialeahfl.gov | 305.883.5847 Services: Financial Audit, Single Audit, & Pension Audit Term: September 30, 2023 to Current Engagement Lead: Moises Ariza Village of Palmetto Bay 9705 East Hibiscus Street, Palmetto Bay, FL 33157 Desmond Chin, Finance Director dchin@palmettobay-fl.gov | 305.259.1268 Services: Financial Audit, Single Audit, & Pension Audit Term: September 30, 2020 to Current Engagement Lead: Moises Ariza City of Florida City 404 W. Palm Drive, Florida City, FL 33034 Chad Burkhalter, Finance Director afd@floridacityfl.gov| 305.242.8109 Services: Financial Audit, Single Audit, CRA, & Pension Audit Term: September 30, 2009 to Current Engagement Lead: Moises Ariza City of Sunrise 10770 West Oakland Park Boulevard, Sunrise, FL 33351 Susan Nabors, CPA, CGFO, Director of Finance & Administratfve Services snabors@sunrisefl.gov | 954.746.3297 Services: Financial Audit, Single Audit, & Pension Audit Term: September 30, 2009 to Current Engagement Lead: Moises Ariza 224 ^/CBIZ CBIZ.COM 59 Tab 6: Price Proposal 225 226 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report S 49,750 $51,243 $52,780 $54,363 $55,994 $57,674 2 General Employee &Police Pension $19,000 $19,000 $19,000 S 19,000 $19,000 $19,000 3 FL 185 Share Plan $9,500 $9,500 S 9,500 S 9,500 $9,500 $9,500 4 Single Audit (Per Audit)$8,000 $8,000 $8,000 $8,000 $8,000 $8,000 5 Community Redevelopment Aeencv (If Created) $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 SUBMITTED THIS 8th DAY OF April 2025 . PROPOSAL SUBMITTED BY: CBIZ CPAs PC.305.995.9600 Company Telephone Number Branden Lopez 305.995.9601 Name of Person Authorized to Submit Proposal Fax Number ’i <',,-Branden.Lopez@CBIZ.com Sigt^ture Email Address Shareholder Title END SECTION 4 49 of 69 CBIZ.COM 61 Tab 7: Insurance Certfficates 227 INSR ADDL SUBR LTR INSR WVD DATE (MM/DD/YYYY) PRODUCER CONTACT NAME: FAXPHONE (A/C, No):(A/C, No, Ext): E-MAIL ADDRESS: INSURER A : INSURED INSURER B : INSURER C : INSURER D : INSURER E : INSURER F : POLICY NUMBER POLICY EFF POLICY EXPTYPE OF INSURANCE LIMITS(MM/DD/YYYY)(MM/DD/YYYY) COMMERCIAL GENERAL LIABILITY AUTOMOBILE LIABILITY UMBRELLA LIAB EXCESS LIAB WORKERS COMPENSATION AND EMPLOYERS' LIABILITY DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) AUTHORIZED REPRESENTATIVE INSURER(S) AFFORDING COVERAGE NAIC # Y / N N / A (Mandatory in NH) ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED? EACH OCCURRENCE $ DAMAGE TO RENTED $PREMISES (Ea occurrence)CLAIMS-MADE OCCUR MED EXP (Any one person)$ PERSONAL & ADV INJURY $ GENERAL AGGREGATE $GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $ $ PRO- OTHER: LOCJECT COMBINED SINGLE LIMIT $(Ea accident) BODILY INJURY (Per person)$ANY AUTO OWNED SCHEDULED BODILY INJURY (Per accident)$AUTOS ONLY AUTOS AUTOS ONLY HIRED PROPERTY DAMAGE $AUTOS ONLY (Per accident) $ OCCUR EACH OCCURRENCE $ CLAIMS-MADE AGGREGATE $ DED RETENTION $$ PER OTH- STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ If yes, describe under E.L. DISEASE - POLICY LIMIT $DESCRIPTION OF OPERATIONS below POLICY NON-OWNED SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer any rights to the certificate holder in lieu of such endorsement(s). COVERAGES CERTIFICATE NUMBER:REVISION NUMBER: CERTIFICATE HOLDER CANCELLATION © 1988-2015 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORDACORD 25 (2016/03) ACORDTM CERTIFICATE OF LIABILITY INSURANCE National Fire Insurance Co. of Hartford The Continental Insurance Company Arch Insurance Company American Casualty Company of Reading 9/24/2024 CBIZ Insurance Services, Inc. 700 West 47th Street, Suite 1100 Kansas City, MO 64112 816 945-5500 Laura Weeks - lweeks@cbiz.com CBIZ, Inc. and Subsidiaries CBIZ Valuation Group, LLC 5959 Rockside Woods Blvd North, Ste 600 Independence, OH 44131 20478 35289 11150 20427 A X X X 7034653540 09/30/2024 09/30/2025 1,000,000 100,000 15,000 1,000,000 2,000,000 2,000,000 A X X X 6081633833 09/30/2024 09/30/2025 1,000,000 B C X X X X X 10,000 7034502049 UXP300013902 09/30/2024 09/30/2024 09/30/2025 09/30/2025 25,000,000 25,000,000 D N WC672461232 6072461246CA 09/30/2024 09/30/2024 09/30/2025 09/30/2025 X 1,000,000 1,000,000 1,000,000 For Informational Purposes Only 1 of 1 #S4248321/M4248316 CBIZINCClient#: 2372 51LW 228 —n — INSR ADDL SUBR LTR INSR WVD DATE (MM/DD/YYYY) PRODUCER CONTACT NAME: FAXPHONE (A/C, No):(A/C, No, Ext): E-MAIL ADDRESS: INSURER A : INSURED INSURER B : INSURER C : INSURER D : INSURER E : INSURER F : POLICY NUMBER POLICY EFF POLICY EXPTYPE OF INSURANCE LIMITS(MM/DD/YYYY)(MM/DD/YYYY) COMMERCIAL GENERAL LIABILITY AUTOMOBILE LIABILITY UMBRELLA LIAB EXCESS LIAB WORKERS COMPENSATION AND EMPLOYERS' LIABILITY DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) AUTHORIZED REPRESENTATIVE INSURER(S) AFFORDING COVERAGE NAIC # Y / N N / A (Mandatory in NH) ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED? EACH OCCURRENCE $ DAMAGE TO RENTED $PREMISES (Ea occurrence)CLAIMS-MADE OCCUR MED EXP (Any one person)$ PERSONAL & ADV INJURY $ GENERAL AGGREGATE $GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $ $ PRO- OTHER: LOCJECT COMBINED SINGLE LIMIT $(Ea accident) BODILY INJURY (Per person)$ANY AUTO OWNED SCHEDULED BODILY INJURY (Per accident)$AUTOS ONLY AUTOS AUTOS ONLY HIRED PROPERTY DAMAGE $AUTOS ONLY (Per accident) $ OCCUR EACH OCCURRENCE $ CLAIMS-MADE AGGREGATE $ DED RETENTION $$ PER OTH- STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ If yes, describe under E.L. DISEASE - POLICY LIMIT $DESCRIPTION OF OPERATIONS below POLICY NON-OWNED SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer any rights to the certificate holder in lieu of such endorsement(s). COVERAGES CERTIFICATE NUMBER:REVISION NUMBER: CERTIFICATE HOLDER CANCELLATION © 1988-2015 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORDACORD 25 (2016/03) ACORDTM CERTIFICATE OF LIABILITY INSURANCE Illinois Union Insurance Co. 5/30/2024 CBIZ Insurance Services, Inc. 700 West 47th Street, Suite 1100 Kansas City, MO 64112 816 945-5500 Laura Weeks - lweeks@cbiz.com CBIZ, Inc. and Subsidiaries 5959 Rockside Woods Blvd North Independence, OH 44131 27960 A Technology/Cyber F14973205006 06/01/2024 06/01/2025 $1,000,000 Each Claim & Aggregate For Informational Purposes Only 1 of 1 #S4080588/M4074595 CBIZINCClient#: 2372 51LW 229 —n — 7KH$&25'QDPHDQGORJRDUHUHJLVWHUHGPDUNVRI$&25' &(57,),&$7(+2/'(5 ‹$&25'&25325$7,21$OOULJKWVUHVHUYHG $&25'  $87+25,=('5(35(6(17$7,9( &$1&(//$7,21 '$7( 00''<<<< &(57,),&$7(2)/,$%,/,7<,1685$1&( LOCJECTPRO-POLICY GEN'L AGGREGATE LIMIT APPLIES PER: OCCURCLAIMS-MADE &200(5&,$/*(1(5$//,$%,/,7< PREMISES (Ea occurrence)$DAMAGE TO RENTED EACH OCCURRENCE $ MED EXP (Any one person) $ PERSONAL & ADV INJURY $ GENERAL AGGREGATE $ PRODUCTS - COMP/OP AGG $ $RETENTIONDED CLAIMS-MADE OCCUR $ AGGREGATE $ EACH OCCURRENCE $ 80%5(//$/,$% (;&(66/,$% '(6&5,37,212)23(5$7,216/2&$7,2169(+,&/(6 $&25'$GGLWLRQDO5HPDUNV6FKHGXOHPD\EHDWWDFKHGLIPRUHVSDFHLVUHTXLUHG ,165/75 7<3(2),1685$1&(32/,&<180%(5 32/,&<()) 00''<<<< 32/,&<(;3 00''<<<< /,0,76 PERSTATUTE OTH-ER E.L. EACH ACCIDENT E.L. DISEASE - EA EMPLOYEE E.L. DISEASE - POLICY LIMIT $ $ $ ANY PROPRIETOR/PARTNER/EXECUTIVE If yes, describe under DESCRIPTION OF OPERATIONS below 0DQGDWRU\LQ1+ OFFICER/MEMBER EXCLUDED? :25.(56&203(16$7,21 $1'(03/2<(56 /,$%,/,7<<1 $87202%,/(/,$%,/,7< ANY AUTO ALL OWNED SCHEDULED HIRED AUTOS NON-OWNEDAUTOS AUTOS AUTOS COMBINED SINGLE LIMIT BODILY INJURY (Per person) BODILY INJURY (Per accident) PROPERTY DAMAGE $ $ $ $ THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. ,16' $''/ :9' 68%5 1$ $ $ (Ea accident) (Per accident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on Risk Services Central, Inc. 200 East Randolph Street, 12th Floor Chicago, IL 60601 Kyle Daker 1 312.785.5658 kyle.daker@aon.com Aspen Specialty Insurance Company 10707 CBIZ CPAs P.C. 5 Bryant Park 1065 Avenue of the Americas New York City, NY 10018 Parties at Interest Professional Indemnity Insurance LR003YH24 01-Nov-24 01-Nov-25 US $5,000,000 any one claim and in the aggregate. Aon Risk Services South, Inc. A 230 ACORD CBIZ.COM 65 Tab 8: Special Consideratfon 231 CBIZ.COM 66 Independence CBIZ’s policy is that all professional personnel be familiar with and adhere to the independence, integrity, and objectfvity rules, regulatfons, interpretatfons, and rulings of the American Instftute of Certffied Public Accountants, the state Board of Accountancy and state CPA societfes, Government Auditing Standards issued by the comptroller of the United States, relevant statutes, and applicable regulatory agencies. In additfon, all professionals – from managing director to staff auditor – are required to sign affidavits annually attestfng to their independence. CBIZ is independent of the City of South Miami and all of its components as defined by Generally Accepted Auditfng Standards and the U.S. General Accountfng Office’s “Government Auditing Standards.” CBIZ’s quality control document contains detailed policies related to maintaining independence. These policies are the most stringent policies adopted by the AICPA and the various state boards of accountancy. Engagement team members are required to consider any possible situatfons where independence may be impaired during the acceptance or contfnuance process and if any arise during the performance of an engagement. Deep Industry Expertfse Public sector organizatfons operate in a challenging environment shaped by regulatory requirements, budget constraints, and evolving workforce demands. Managing financial performance, mitfgatfng risks, and optfmizing resources while maintaining transparency and accountability requires specialized skill. CBIZ partners with federal, state, and local government entftfes to enhance operatfonal efficiency, navigate complex financial landscapes, and implement workforce strategies that drive long-term success. Our deep experience in accountfng, assurance, advisory, and insurance services ensures that government agencies can focus on their core mission – serving the public good. Public sector solutfons: • Audit & Assurance • Financial Accountfng & Advisory Services • Risk Management, Compliance, & Cybersecurity Solutfons • Insurance & HR • Tax Solutfons • Valuatfon Advisory • Comprehensive Tangible Asset Valuatfon Expertfse – Accurate tangible asset management helps organizatfons meet financial reportfng requirements and optfmize property insurance coverage. Navigatfng these challenges takes a partner who offers a wide range of specialized services under one roof. CBIZ Valuatfon provides expertfse in accountfng for fixed assets (inventory, barcode tagging & reconciliatfon) as well as building and machinery & equipment insurance valuatfon analysis. 232 CBIZ.COM 67 Appendix A: Licenses 233 CPAVerify Individual Report Results NAME: BRANDEN ASIS LOPEZ STATE OF LICENSE: FL LAST UPDATED: 2025-01-27 Mail Address: Business LOPEZ, BRANDEN ASIS License/Permit/Certificate Number: Registration Number: License/Permit/Certificate Status: License/Certificate Status Details: License Type: License Type Details: Basis for License: Basis for License Details: Issue Date: Expiration Date: Enforcement, Non-Compliance or Disciplinary Actions: Other Information: Contact the Board for official verification of information. State Board Contact Information: FL, US AC60276 CURRENT, ACTIVE Holds a valid license to practice public accounting. CERTIFIED PUBLIC ACCOUNTANT Shall be deemed and construed to mean a person, who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S., or who is practicing public accounting in this state pursuant to the practice privilege granted in Section 473.3141, F.S. RECIPROCAL Reciprocal License. An Applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and who is planning to relocate to Florida must apply for a Reciprocal License. 2023-10-27 2026-12-31 None Reported To This Site By The Board None FLORIDA DIVISION OF CERTIFIED PUBLIC ACCOUNTING 240 NW 76TH DRIVE, SUITE A GAINESVILLE, FL 32607 Phone: (850) 487-1395 Website: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Licensee Lookup: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Details of Enforcement, Non-Compliance or Disciplinary Actions: If "Contact State Board For Details" is displayed then the State Board has reported some type of enforcement, non-compliance or disciplinary action to this site and the State Board should be contacted for full details about the action reported. 1. If "None Reported To This Site By The Board" is displayed then the State Board provides enforcement, non-compliance and disciplinary action data to this site and none was indicated for this record. 2. If "State Does Not Provide This Type of Data At This Site" is displayed then CPAverify is not currently receiving enforcement, non-compliance or disciplinary action data for licensees in this state. Some states are limited to sharing this type of data with third party websites due to privacy laws or policies, but most State Boards offer this information on their official State Board websites. 3. Contact the State Board for official verification of all enforcement, non-compliance and disciplinary activity.4. The results shown here include all data made available by participating states. Additional data about the individual or firm may exist and is not shown here for other states that are not yet participating in the CPAverify website. Please refer to the Participating States tab for more information about which states are currently sharing their licensing data for use with this website and for clarification about which states these results do not include. If the Board of interest is not participating, you may refer to the "Contact Boards" tab where a link to every Boards' website and therefore individual license lookup tool is available. 01/27/25 21:39:15 1 234 CPAVerify Individual Report Results NAME: MOISES DAVID ARIZA STATE OF LICENSE: FL LAST UPDATED: 2024-02-28 Mail Address: Business ARIZA, MOISES DAVID FL, US License/Permit/Certificate Number: Registration Number: License/Permit/Certificate Status: License/Certificate Status Details: License Type: License Type Details: Basis for License: Basis for License Details: Issue Date: Expiration Date: Enforcement, Non-Compliance or Disciplinary Actions: Other Information: Contact the Board for official verification of information. State Board Contact Information: FL, US AC45440 CURRENT, ACTIVE Holds a valid license to practice public accounting. CERTIFIED PUBLIC ACCOUNTANT Shall be deemed and construed to mean a person, who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S., or who is practicing public accounting in this state pursuant to the practice privilege granted in Section 473.3141, F.S. EXAM Initial license applications are only available for applicants that have passed all sections of the Uniform CPA Examination in Florida. 2012-12-21 2025-12-31 None Reported To This Site By The Board None FLORIDA DIVISION OF CERTIFIED PUBLIC ACCOUNTING 240 NW 76TH DRIVE, SUITE A GAINESVILLE, FL 32607 Phone: (850) 487-1395 Website: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Licensee Lookup: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Details of Enforcement, Non-Compliance or Disciplinary Actions: If "Contact State Board For Details" is displayed then the State Board has reported some type of enforcement, non-compliance or disciplinary action to this site and the State Board should be contacted for full details about the action reported. 1. If "None Reported To This Site By The Board" is displayed then the State Board provides enforcement, non-compliance and disciplinary action data to this site and none was indicated for this record. 2. If "State Does Not Provide This Type of Data At This Site" is displayed then CPAverify is not currently receiving enforcement, non-compliance or disciplinary action data for licensees in this state. Some states are limited to sharing this type of data with third party websites due to privacy laws or policies, but most State Boards offer this information on their official State Board websites. 3. Contact the State Board for official verification of all enforcement, non-compliance and disciplinary activity.4. The results shown here include all data made available by participating states. Additional data about the individual or firm may exist and is not shown here for other states that are not yet participating in the CPAverify website. Please refer to the Participating States tab for more information about which states are currently sharing their licensing data for use with this website and for clarification about which states these results do not include. If the Board of interest is not participating, you may refer to the "Contact Boards" tab where a link to every Boards' website and therefore individual license lookup tool is available. 02/28/24 23:22:51 1 235 CPAVerify Individual Report Results NAME: NICHOLAS LINO MARTIN STATE OF LICENSE: FL LAST UPDATED: 2024-04-11 Address: Business MARTIN, NICHOLAS LINO Mail FL, US License/Permit/Certificate Number:AC50617 Registration Number: License/Permit/Certificate Status:CURRENT, ACTIVE License/Certificate Status Details:Holds a valid license to practice public accounting. License Type:CERTIFIED PUBLIC ACCOUNTANT License Type Details: Shall be deemed and construed to mean a person, who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S., or who is practicing public accounting in this state pursuant to the practice privilege granted in Section 473.3141, F.S. Basis for License:EXAM Basis for License Details:Initial license applications are only available for applicants that have passed all sections of the Uniform CPA Examination in Florida. Issue Date:2016-11-08 Expiration Date:2025-12-31 Enforcement, Non-Compliance or Disciplinary Actions:None Reported To This Site By The Board Other Information:None Contact the Board for official verification of information. State Board Contact Information:FLORIDA DIVISION OF CERTIFIED PUBLIC ACCOUNTING 240 NW 76TH DRIVE, SUITE A GAINESVILLE, FL 32607 Phone: (850) 487-1395 Website: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Licensee Lookup: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Details of Enforcement, Non-Compliance or Disciplinary Actions: If "Contact State Board For Details" is displayed then the State Board has reported some type of enforcement, non-compliance or disciplinary action to this site and the State Board should be contacted for full details about the action reported. 1. If "None Reported To This Site By The Board" is displayed then the State Board provides enforcement, non-compliance and disciplinary action data to this site and none was indicated for this record. 2. If "State Does Not Provide This Type of Data At This Site" is displayed then CPAverify is not currently receiving enforcement, non-compliance or disciplinary action data for licensees in this state. Some states are limited to sharing this type of data with third party websites due to privacy laws or policies, but most State Boards offer this information on their official State Board websites. 3. Contact the State Board for official verification of all enforcement, non-compliance and disciplinary activity.4. The results shown here include all data made available by participating states. Additional data about the individual or firm may exist and is not shown here for other states that are not yet participating in the CPAverify website. Please refer to the Participating States tab for more information about which states are currently sharing their licensing data for use with this website and for clarification about which states these results do not include. If the Board of interest is not participating, you may refer to the "Contact Boards" tab where a link to every Boards' website and therefore individual license lookup tool is available. 04/11/24 15:47:05 1 236 CPAVerify Individual Report Results NAME: ELDA SANTORO STATE OF LICENSE: FL LAST UPDATED: 2025-04-08 Business Mail Address:SANTORO, ELDA BOCA RATON, FL, US BOCA RATON, FL, US License/Permit/Certificate Number:AC62163 Registration Number: License/Permit/Certificate Status:CURRENT, ACTIVE License/Certificate Status Details:Holds a valid license to practice public accounting. License Type:CERTIFIED PUBLIC ACCOUNTANT License Type Details: Shall be deemed and construed to mean a person, who holds an active, inactive, delinquent, or temporary license issued under Chapter 473, F.S., or who is practicing public accounting in this state pursuant to the practice privilege granted in Section 473.3141, F.S. Basis for License:RECIPROCAL Basis for License Details: Reciprocal License. An Applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and who is planning to relocate to Florida must apply for a Reciprocal License. Issue Date:2025-02-03 Expiration Date:2025-12-31 Enforcement, Non-Compliance or Disciplinary Actions:None Reported To This Site By The Board Other Information:None Contact the Board for official verification of information. State Board Contact Information:FLORIDA DIVISION OF CERTIFIED PUBLIC ACCOUNTING 240 NW 76TH DRIVE, SUITE A GAINESVILLE, FL 32607 Phone: (850) 487-1395 Website: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ Licensee Lookup: http://www.myfloridalicense.com/DBPR/certified-public-accounting/ NAME: ELDA SANTORO STATE OF LICENSE: PA LAST UPDATED: 2025-04-08 Address: License/Permit/Certificate Number:CA068072 Registration Number: License/Permit/Certificate Status:ACTIVE License/Certificate Status Details:Licensee allowed to practice in PA License Type:CPA License Type Details:Contact Board for Details Basis for License:EXAMINATION Issue Date:2023-08-14 Expiration Date:2025-12-31 Enforcement, Non-Compliance or Disciplinary Actions:None Reported To This Site By The Board Other Information:None Contact the Board for official verification of information. 04/08/25 11:26:37 1 237 State Board Contact Information:STATE BOARD OF ACCOUNTANCY P.O. BOX 2649 HARRISBURG, PA 17105-2649 Phone: (833) 367-2762 Fax: 717-705-5540 Email: ST-Accountancy@pa.gov Website: https://www.dos.pa.gov/account Licensee Lookup: https://www.dos.pa.gov/ProfessionalLicensing/BoardsCommissions/Accountancy/Pages/default.aspx#.VO Details of Enforcement, Non-Compliance or Disciplinary Actions: If "Contact State Board For Details" is displayed then the State Board has reported some type of enforcement, non-compliance or disciplinary action to this site and the State Board should be contacted for full details about the action reported. 1. If "None Reported To This Site By The Board" is displayed then the State Board provides enforcement, non-compliance and disciplinary action data to this site and none was indicated for this record. 2. If "State Does Not Provide This Type of Data At This Site" is displayed then CPAverify is not currently receiving enforcement, non-compliance or disciplinary action data for licensees in this state. Some states are limited to sharing this type of data with third party websites due to privacy laws or policies, but most State Boards offer this information on their official State Board websites. 3. Contact the State Board for official verification of all enforcement, non-compliance and disciplinary activity.4. The results shown here include all data made available by participating states. Additional data about the individual or firm may exist and is not shown here for other states that are not yet participating in the CPAverify website. Please refer to the Participating States tab for more information about which states are currently sharing their licensing data for use with this website and for clarification about which states these results do not include. If the Board of interest is not participating, you may refer to the "Contact Boards" tab where a link to every Boards' website and therefore individual license lookup tool is available. 04/08/25 11:26:37 2 238 Form W•9 (Rev. March 2024) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification Go to www.irs.gov/FormW9 for instructions and the latest information. Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below. Give form to the requester. Do not send to the IRS. 1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner's name on line 1, and enter the business/disregarded entity's name on line 2.) CBIZ CPAs P.C. 2 Business name/disregarded entity name, if different from above. C') a, 3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check 4 Exemptions (codes apply only to i only one of the following seven boxes. certain entities, not individuals; C. □ � C corporation D S corporation D Partnership D Trust/estate see instructions on page 3): Individual/sole proprietor 0 • Ill □LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership)Exempt payee code (if any) a, c:: ---J:8 Note: Check the "LLC" box above and, in the entry space, enter the appropriate code (C, S, or P) for the tax � 2 classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check the appropriate Exemption from Foreign Account Tax box for the tax classification of its owner. Compliance Act (FATCA) reporting 'E u □ Other (see instructions)code Of any) ·c .S II. u I 3b If on line 3a you checked "Partnership" or "Trust/estate," or checked "LLC" and entered "P" as its tax classification,(Applies to accounts maintained and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, check this box if you have any foreign partners, owners, or beneficiaries. See instructions □outside the United States.) a, 5 Address (number, street, and apt. or suite no.). See instructions. Requester's name and address (optional) 700 W 47th Street, Suite 1100 6 City, state, and ZIP code Kansas City, MO 64112 7 List account number(s) here (optional) ■:.F.T •••Taxpayer Identification Number (TIN) I Social security number I Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. [Il]-ITJ-1 I I I I or I Employer identification number Note: If the account is in more than one name, see the instructions for line 1. See also What Name and Number To Give the Requester for guidelines on whose number to enter. 4 3 - 1 9 4 7 6 9 5 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. I am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later. Sign I Signature of Here . U.S. person Date General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9. What's New Line 3a has been modified to clarify how a disregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of its owner. Otherwise, it should check the "LLC" box and enter its appropriate tax classification. Cat. No. 1O231X New line 3b has been added to this form. A flow-through entity is required to complete this line to indicate that it has direct or indirect foreign partners, owners, or beneficiaries when it provides the Form W-9 to another flow-through entity in which it has an ownership interest. This change is intended to provide a flow-through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. For example, a partnership that has any indirect foreign partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065). Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS is giving you this form because they Form W-9 (Rev. 3-2024) 8/23/24 239 Part II HOME CONTACT US MY ACCOUNT T H E O F F I C I A L S I T E O F T H E F L O R I D A D E PA R T M E N T O F B U S I N E S S & P R O F E S S I O N A L R E G U L AT I O N ONLINE SERVICES Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS 10:07:35 AM 11/6/2024 Licensee Information Name:CBIZ CPAS P.C. (Primary Name) Main Address:700 WEST 47TH STREET SUITE 1100 KANSAS CITY Missouri 64112 County:OUT OF STATE License Mailing:700 WEST 47TH STREET, SUITE 1100 KANSAS CITY MO 64112 County:OUT OF STATE License Information License Type:FIRM Rank:CPA Firms License Number:AD63267 Status:Current Licensure Date:02/20/2003 Expires:12/31/2025 Special Qualifications Qualification Effective Corporation 02/20/2003 Alternate Names View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright ©2023 Department of Business and Professional Regulation - State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Please see our Chapter 455 page to determine if you are affected by this change. 11/6/24, 10:07 AM DBPR - CBIZ CPAS P.C., FIRM https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=BE3E2008F62550A52685FB7F469B623D 1/2240 I(Florida J**Department of BusinessX-J k—/fe/1 &Professions1 Regulation Document Number FEI/EIN Number Date Filed State Status Last Event Event Date Filed Event Effective Date Department of State / Division of Corporations / Search Records / Search by Entity Name / Detail by Entity Name Foreign Profit Corporation CBIZ CPAS P.C. Filing Information F03000000092 43-1947695 01/08/2003 MO ACTIVE NAME CHANGE AMENDMENT 08/13/2024 NONE Principal Address 700 WEST 47TH STREET SUITE 1100 KANSAS CITY, MO 64112 Changed: 05/01/2015 Mailing Address 700 WEST 47TH STREET SUITE 1100 KANSAS CITY, MO 64112 Changed: 05/01/2015 Registered Agent Name & Address CORPORATION SERVICE COMPANY 1201 HAYS STREET TALLAHASSEE, FL 32301-2525 Name Changed: 08/22/2014 Address Changed: 08/22/2014 Officer/Director Detail Name & Address Title Treasurer D C Florida Department of State 11/6/24, 10:06 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CBIZCPA…1/4241 Dimm of ,,-—**^>n,^tin official Satie of Florida weibsi/e MUNSCH, CHRISTOPHER 700 WEST 47TH STREET SUITE 1100 KANSAS CITY, MO 64112 Title Director Languirand, Paul One Citizens Plaza 9th Floor Providence, RI 02903 Title Secretary Mann, William D, Jr. 700 WEST 47TH STREET SUITE 1100 KANSAS CITY, MO 64112 Title DIRECTOR BURTON, DANA 140 Fountain Parway North Suite 410 St Petersburg, FL 33716 Title Director Schlisselfeld, Abe 685 Third Ave New York, NY 10017 Title Director Hakes, Tony 4722 N. 24th Street Suite 300 Phoenix, AZ 85016 Title Director Gluck, Jeffrey 1065 Avenue of the Americas 11th Floor New York, NY 10018 Title Director Seff, Dan 4600 South Ulster Street Suite 900 Denver, CO 80237 11/6/24, 10:06 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CBIZCPA…2/4242 Title President Gragnani, Andrew 1065 Avenue of the Americas 11th Floor New York, NY 10018 Title Director Larsen, Katina 700 West 47th Street Suite 1100 Kansas City, MO 64112 Title Director Lilly, Jennifer 11100 Northeast 8th Street Suite 400 Bellevue, WA 98004 Title Director Gragnani, Andrew 1065 Avenue of the Americas 11th Floor New York, NY 10018 Annual Reports Report Year Filed Date 2022 03/31/2022 2023 04/24/2023 2024 04/21/2024 Document Images 08/13/2024 -- Name Change View image in PDF format 04/21/2024 -- ANNUAL REPORT View image in PDF format 04/24/2023 -- ANNUAL REPORT View image in PDF format 03/31/2022 -- ANNUAL REPORT View image in PDF format 04/26/2021 -- ANNUAL REPORT View image in PDF format 02/12/2020 -- ANNUAL REPORT View image in PDF format 02/04/2019 -- ANNUAL REPORT View image in PDF format 01/12/2018 -- ANNUAL REPORT View image in PDF format 03/16/2017 -- ANNUAL REPORT View image in PDF format 03/08/2016 -- ANNUAL REPORT View image in PDF format 04/09/2015 -- ANNUAL REPORT View image in PDF format 08/22/2014 -- Reg. Agent Change View image in PDF format 01/14/2014 -- ANNUAL REPORT View image in PDF format 11/6/24, 10:06 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CBIZCPA…3/4243 02/24/2013 -- ANNUAL REPORT View image in PDF format 03/09/2012 -- ANNUAL REPORT View image in PDF format 03/28/2011 -- ANNUAL REPORT View image in PDF format 04/19/2010 -- ANNUAL REPORT View image in PDF format 04/29/2009 -- ANNUAL REPORT View image in PDF format 04/09/2008 -- ANNUAL REPORT View image in PDF format 03/24/2007 -- ANNUAL REPORT View image in PDF format 03/28/2006 -- ANNUAL REPORT View image in PDF format 07/18/2005 -- ANNUAL REPORT View image in PDF format 03/17/2004 -- ANNUAL REPORT View image in PDF format 01/08/2003 -- Foreign Profit View image in PDF format Florida Department of State, Division of Corporations 11/6/24, 10:06 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CBIZCPA…4/4244 CITY OF MIAMIBUSINESS TAX RECEIPT BUSINESS NAME: DBA: BTR HOLDER NAME: BUSINESS ADDRESS: EXPIRES: ACCOUNT NUMBER: RECEIPT NUMBER: COMMENTS: RESTRICTIONS: This issuance of a business tax receipt does not permit the holder to violate any zoning laws of the City nor does it exempt the holder from any licenseor permits that may be required by law. This document does not constitute a certification that the holder is qualified to engage in the business, profession or occupation specified herein. The document indicates payment of the business tax receipt only. · PLEASE DISPLAY THIS CERTIFICATE IN A CONSPICUOUS LOCATION AT OCCUPANCY ADDRESS. · FAVOR DE MOSTRAR ESTE CERTIFICADO EN UN SITIO VISIBLE EN LA DIRECCION DEL COMERCIO. · TANPRI AFICHE SÈTIFIKA SA A NAN YON KOTE KONSIDÈB NAN ADRÈS OKIPANS. FY ISSUED: Robert Santos-Alborna Director, Code Compliance www.miamigov.com 24- 25 Jan 21, 2025 CBIZ CPAS P.C. CBIZ CPAS P.C. CBIZ CPAS P.C. 1 SE 3 AV 1100 Effective Year Oct. 1 2024 Thru Sep. 30 2025 252796 209312 ACCOUNTING P.A.,CORP.,CO.,FIRM 245 246 000909 Local Business Tax Receipt Miami-Dade County,State of Florida -THIS IS NOT A BILL -DO NOT PAY 7390984 BUSINESS NAME/IOCAUON CBIZ CPAS PC 1 SE 3RD AVE STE 1 100 MIAMI FL 33131-1708 RECEIPT NO. NEW 7687608 EXPIRESSEPTEMBER30,2025 Must be displayed at place of business Pursuant to County Code Chapter 8A-Art.9 &10 OWNER CBIZ CPAS PCC/0 ANDREW GRAGNANI PRES Employee(s)4 SEC.TYPE OF BUSINESS 212 P.A./CORP/PARTNERSHIP/FIRM PAYMENT RECEIVED BYTAX COLLECTOR $45.00 11/21/2024 PTBTC—25—027344 This Local Business Tax Receipt only oonlirms payment ot the Local Business Tax.Tho Receipt is not a license, permit or n certification ol the holder s qualifications,to do business.Holder must comply with any governmental or nongovernmental regulatory laws and roquironiontii which apply to tho businoss. The RECEIPT NO.above must be displayed on all commercial vehicles-Miami-Dade Code Sec 6a-276. For more information,visit www.miamidBde.uov/laxcollecior 247 E-VERIFY AFFIDAVIT In accordance with Section 448.095,Florida Statutes,the City requires all contractors doing business with the City to register with and use the E-Verify system to verify the work authorization status of all newly hired employees.The City will not enter into a contract unless each party to the contract registers with and uses the E-Verify system. The contracting entity must provide of its proof of enrollment in E-Verify.For instructions on how to provide proof of the contracting entity’s participation/enrollment in E-Verify,please visit: https://www.e-verify.gov/faq/how-do-i-provide-proof-of-mv-participationem-ollment-in-e-vcrify By signing below,the contracting entity acknowledges that it has read Section 448.095,Florida Statutes and will comply with the E-Verify requirements imposed by it,including but not limited to obtaining E-Verify affidavits from subcontractors. El Check here to confirm proof of enrollment in E-Verify has been attached to this Affidavit. Wimess #2 Print’Name:"SubtTU CHQNtr Signed/Jsealed and delivered by: nden Lopez Title:Shareholder Entity Name:CBIZ CPAs P.C. State of Florida County of Miami-Dade ACKNOWLEDGMENT The foregoing instrument was acknowledged before me by means of KI physical presence or online notarization,this 8th day of April ,2025 ,byBranden Lopez (name of person)as Shareholder (type of authority)for CBIZ CPAs P.C.(name of party on behalf of whom instrument is executed). X MOISES DAVID ARIZA > Notary Public -State of Florida Commission #HH 251127 My Comm.Expires Aug 6,2026 Bonded through National Notary Assn. Moises David Ariza Notary Public Commissioned) Produced identification (Type of Identification:) Did take an oath;or Did not take an oath 60 of 69 THE E-VERIFY MEMORANDUM OF UNDERSTANDING FOR EMPLOYERS USING A WEB SERVICES E-VERIFY EMPLOYER AGENT ARTICLE I PURPOSE AND AUTHORITY The parties to this agreement are the Department of Homeland Security (DHS), the Mayer Hoffman McCann PC (Employer), and the Web Services E-Verify Employer Agent. The purpose of this agreement is to set forth terms and conditions which the Employer and the Web Services E-Verify Employer Agent will follow while participating in E-Verify. E-Verify is a program that electronically confirms an employee's eligibility to work in the United States after completion of Form I-9, Employment Eligibility Verification (Form I-9). This Memorandum of Understanding (MOU) explains certain features of the E-Verify program and describes specific responsibilities of the Employer, the E-Verify Employer Agent, the Social Security Administration (SSA), and DHS. References in this MOU to the Employer include the Web Services E-Verify Employer Agent when acting on behalf of the Employer. For purposes of this MOU, the E-Verify browser refers to the website that provides direct access to the E-Verify system: https://e-verify.uscis.gov/emp. You may access E-Verify directly free of charge via the E-Verify browser. Authority for the E-Verify program is found in Title IV, Subtitle A, of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA), Pub. L. 104-208, 110 Stat. 3009, as amended (8 U.S.C. Section 1324a note). The Federal Acquisition Regulation (FAR) Subpart 22.18, "Employment Eligibility Verification" and Executive Order 12989, as amended, provide authority for Federal contractors and subcontractors (Federal contractor) to use E- Verify to verify the employment eligibility of certain employees working on Federal contracts. ARTICLE II RESPONSIBILITIES A. RESPONSIBILITIES OF THE EMPLOYER 1. For purposes of this MOU, references to the Employer include the Web Services E-Verify Employer Agent when acting on behalf of the Employer. 2. By enrolling in E-Verify and signing the applicable MOU, the Employer asserts that it is a legitimate company which intends to use E-Verify for legitimate purposes only and in accordance with the laws, regulations and DHS policies and procedures relating to the use of E-Verify. 3. The Employer agrees to display the following notices supplied by DHS (though the Web Services E-Verify Employer Agent) in a prominent place that is clearly visible to prospective employees and all employees who are to be verified through the system: A. Notice of E-Verify Participation B. Notice of Right to Work 4. The Employer agrees to provide to the SSA and DHS the names, titles, addresses, and telephone numbers of the Employer representatives to be contacted about E-Verify. The Employer also agrees to keep such information current by providing updated information to SSA and DHS whenever the representatives' contact information changes. 5. The Employer agrees to become familiar with and comply with the most recent version of theE-Verify User Manual. The Employer will obtain the E-Verify User Manual from the Web ServicesE-Verify Employer Agent, and will be notified by the Web Services E-Verify Employer Agent when a new version of the E-Verify User Manual becomes available. 6. The Employer agrees to comply with current Form I-9 procedures, with two exceptions: A. If an employee presents a "List B" identity document, the Employer agrees to only accept "List B" documents that contain a photo. (List B documents identified in 8 C.F.R. 274a.2(b)(1)(B)) can be Company ID Number:11557 Client Company ID Number:1690846 Page 1 of 17 | E-Verify MOU for Employers Using a Web Services Employer Agent | Revision Date 06/01/13 248 E Verify Information Required for the E-Verify Program Information relating to your Company: Company Name Mayer Hoffman McCann PC Company Facility Address 700 West 47th Street Kansas City, MO 64112 Company Alternate Address 700 West 47th Street Kansas City, MO 64112 County or Parish Jackson Employer Identification Number 43-1947695 North American Industry Classification Systems Code Professional, Scientific, And Technical Services (541) Parent Company Number of Employees 100 to 499 Number of Sites Verified for 1 Company ID Number:11557 Client Company ID Number:1690846 Page 15 of 17 | E-Verify MOU for Employers Using a Web Services Employer Agent | Revision Date 06/01/13 Note: On August 21, 2023, Mayer Hoffman McCann P.C. (MHM), changed its name to CBIZ CPAs P.C., In certain states, CBIZ CPAs P.C. may still operate under the name Mayer Hoffman McCann P.C.. 249 Information relating to the Program Administrator(s) for your Company on policy questions or operational problems: Name Andy Burczyk Phone Number (816) 945-5606 Fax Number Email Address aburczyk@cbiz.com Company ID Number:11557 Client Company ID Number:1690846 Page 17 of 17 | E-Verify MOU for Employers Using a Web Services Employer Agent | Revision Date 06/01/13 250 251 AFFIDAVIT REGARDING PROHIBITION ON CONTRACTING WITH ENTITIES OF FOREIGN COUNTRIES OF CONCERN Pursuant to Section 287.138,Florida Statutes (which is expressly incorporated herein by reference),a governmental entity may not knowingly enter into a contract with an entity which would give access to an individual’s personal identifying information if (a)the entity is owned by ethe government of a foreign country of concern;(b)the government of a foreign country of concern has a controlling interest in the entity;or (c)the entity is organized under the laws of or has its principal place of business in a foreign country of concern. This affidavit must be completed by an officer or representative of an entity submitting a bid, proposal,or reply to,or entering into,renewing,or extending,a contract with a governmental entity which would grant the entity access to an individual’s personal identifying information. 1.CBIZ CPAs P.C.(“entity”)does not meet any of the criteria in paragraphs (2)(a)-(c)of Section 287.138,F.S. In the presence of:Under penalties of perjury,I declare that I have read the foregoing and the facts stated in it are true: Name>8f^nden Lopez Title:Shareholder Entity Name:CBIZ CPAs P.C State of Florida County ofMiami-Dade OATH OR AFFIRMATION Sworn to (or affirmed)and subscribed before me by means of K physical presence or online notarization,this 8th day of April ,2025 ,by Branden Lopez (name of person)as Shareholder (type of authority)for CBIZ CPAs P.C.(name of party on behalf of whom instrument is executed). 'az 1 moises David ariza i I Notary Public -State of Florida . i Commission »HH 25 1t 27 My Comm.Expires Aug 6,2026 1 I Bonded through National Notary Assn. X Personally known to me;or Moises David Ariza Notary Public (Print,S Commissioned) Produced identification (Type of Identification:) Did take an oath;or Did not take an oath 62 of 69 252 AFFIDAVIT ATTESTING TO NONCOERCIVE CONDUCT FOR LABOR OR SERVICES Effective July 1,2024,Section 787.06,Florida Statutes,a nongovernmental entity executing, renewing,or extending a contract with a governmental entity is required to provide an affidavit, signed by an officer or a representative of the nongovernmental entity under penalty of perjury, attesting that the nongovernmental entity does not use coercion for labor or services as defined in Section 787,06(2)(a),Florida Statutes. By signing below,I hereby affirm under penalty of perjury that: 1.I have read Section 787.06,Florida Statutes,and understand that this affidavit is provided in compliance with the requirement that,upon execution,renewal,or extension of a contract between a nongovernmental entity and a governmental entity,the nongovernmental entity must attest to the absence of coercion in labor or services. 2.I am an officer or representative of CBIZ CPAs P,C,a nongovernmental entity. 3.CBIZ CPAs P.C.does not use coercion for labor or services as defined in the relevant section of the law. In the presence of: Wr ame: e:lUOriU CUOlifrWitnes^#2 Print N Under penalties of perjury,I declare that I have read the foregoing and the facts stated in it are true: Name:-^Branden Lopez Title:Shareholder Entity Name:CBIZ CPAs P.C. OATH OR AFFIRMATION State of Florida County of Miami-Dade Sworn to (or affirmed)and subscribed before me by means of KI physical presence or online notarization,this 8th day of April ,2025 ,by Branden Lopez (name of person)as Shareholder (type of authority)for X Persdiailr ksiua IT 111 1HC,01" CBIZ CPAs PC.(name of party on behalf of whom instrument is executed). MOISES 0AVIO ARIL* Notary Public -State of FloridaitCommission»HH 251 1 27 My Comm.Expires Aug 6,2026 Bonded through National Notary Assn. Moises David Ariza Notary Public (PriptfStamp Commissioned) Produced identification (Type of Identification:) Did take an oath;or Did not take an oath 61 of 69 CBIZ.COM 68 Appendix B: Peer Review Report 253 Weaver and Tidwell, L.L.P. 9311 San Pedro Avenue, Suite 1400 | San Antonio, Texas 78216 Main: 210.737.1042 CPAs AND ADVISORS | WEAVER.COM Report on the Firm’s System of Quality Control September 22, 2023 To the Shareholders of Mayer Hoffman McCann P.C. And the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice applicable to engagements not subject to PCAOB permanent inspection of Mayer Hoffman McCann P.C. (the firm) in effect for the year ended April 30, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm’s Responsibility The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of and compliance with the firm’s system of quality control based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans; and examinations of service organizations (SOC 1® and SOC 2® engagements). As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control applicable to engagements not subject to PCAOB permanent inspection for the accounting and auditing practice of Mayer Hoffman McCann P.C. in effect for the year ended April 30, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Mayer Hoffman McCann P.C. has received a peer review rating of pass. WEAVER AND TIDWELL, L.L.P. 254 weaver Assurance •Tax •Advisory A CBIZ.COM 70 255 May 2, 2025 The City of South Miami Attn: Steven Kulick, Chief Procurement Officer 6130 Sunset Drive South Miami, FL 33143 Subject: Revised Audit Fee Proposal for The City of South Miami Dear Steven, I hope this message finds you well. Thank you for considering CBIZ CPAs P.C. as your audit services provider. Following our recent conversation, we have revisited our audit fee proposal for The City of South Miami and am pleased to offer a revised fee that reflects a 7.85% reduction ($46,009) in our overall audit fee for the contract term. Additionally, we are offering an opportunity for further savings: if the City decide to prepare the annual financial statements internally and not engage CBIZ for this “nonaudit/non-attest” service, the City will benefit from a further reduction of $7,000 per fiscal year, totaling $42,000 over the contract term. Enclosed is the revised price form. We are committed to providing exceptional service and value, and I am confident that our expertise will greatly benefit the City of South Miami. Thank you for your continued trust in our firm. Please feel free to contact me directly at (305) 995-9612 or via email at Moises.Ariza@cbiz.com should you have any questions or require further clarification. Regards, Moises D. Ariza, CPA, CGMA Government Services Practice Leader Shareholder, CBIZ CPAs P.C. Email: Moises.Ariza@cbiz.com CBIZ CPAs P.C. One Southeast Third Avenue Suite 1100 Miami, FL 33131 P: 305.995.9600 CBIZ.COM256 ^/CBIZ CPAs 257 REVISED MAY 2,2025 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” 2025 .MayDAYOF PROPOSAL SUBMITTED BY: SUBMITTED THIS 2nd 305.995.9600 Telephone Number CBIZ CPAs P C. Company ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report * $49,750 $51,240 $52,780 $54,360 $55,995 $57,670 2 General Employee &Police Pension $18,000 $18,000 $18,000 $19,000 $19,000 $19,000 3 FL 185 Share Plan $8,000 $8,500 $8,500 S 9,500 $9,500 $9,500 4 Single Audit (Per Audit)S 5,500 $6,000 $6,000 $8,000 $8,000 $8,000 5 Community Redevelopment Agency (If Created) $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 Note (*):During any fiscal year audit,if the City chooses not to engage CBIZ to assist with the preparation of its financial statements,a credit of $7,000 will be applied to the audit fee mentioned above. 49 of 69 258 REVISED MAY 5,2025 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” SUBMITTED THIS 5th DAY OF May 2025 . ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report * S 46,750 S 48,750 S 49,500 $49,500 S 52,500 $53,995 2 General Employee &Police Pension S 19,000 $19,750 S 19,750 S 19,850 $19,950 $20,000 3 FL 185 Share Plan $9,500 $10,000 $10,000 $10,000 S 10,500 $10,500 4 Single Audit (Per Audit)S 8,000 $8,000 $8,000 $8,000 S 8,000 $8,000 5 Community Redevelopment Agency (If Created) S 2,000 $2,000 $2,000 $2,000 $2,000 $2,000 PROPOSAL SUBMITTED BY: CBIZ CPAs PC. Company 305.995.9600 Telephone Number Title 305.995.9601 Fax Number Branden.Lopez@CBIZ.com Email Address END SECTION 4 Note (*):During any fiscal year audit,if the City chooses not to engage CBIZ to assist with the preparation of its financial statements,a credit of $7,000 will be applied to the audit fee mentioned above. 49 of 69 259 REVISED MAY 12,2025 FORM 9 EXTERNAL AUDITORS FEE SCHEDULE PROPOSAL “RESPONDENTS SHALL COMPLETE AND SUBMIT THE “EXTERNAL AUDITORS FEE SCHEDULE ITS ENTIREITY,IN ACCORDANCE WITH THE SCOPE OF SERVICES.FAILURE TO DO SO,MAY RENDER A RESPONDENTS PROPOSAL AS NON-RESPONSIVE” SUBMITTED THIS 12th DAY OF May 2025 . ITEM AUDIT ITEM FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Annual Comprehensive Financial Report * $37,750 $44,750 S 45,500 $45,500 S 48,500 $50,995 2 General Employee &Police Pension S 17,000 $19,750 $19,750 $19,850 $19,950 $20,000 3 FL 185 Share Plan $9,500 $10,000 S 10,000 $10,000 S 10,500 $10,500 4 Single Audit (Per Audit)$5,500 $6,500 $6,500 $6,500 S 6,500 $6,500 5 Community Redevelopment Agency (If Created) $2,000 $2,000 $2,000 $2,000 S 2,000 $2,000 PROPOSAL SUBMITTED BY: CBIZ CPAs P.C.305.995.9600 Company Branden Lopez Telephone Number 305.995.9601 Name ofi Person Authorized to Submit Proposal Fax Number Branden.Lopez@CBIZ.com-Si^jiatu?e Shareholder Title Email Address END SECTION 4 Note (*):During any fiscal year audit,if the City chooses not to engage CBIZ to assist with the preparation of its financial statements,a credit of $7,000 will be applied to the audit fee mentioned above. 49 of 69 260 1/29/25,4:46 PM Statutes &Constitution :View Statutes :Online Sunshine Select Year:2024 v Go The 2024 Florida Statutes Title XIV Chapter 218 View Entire TAXATION AND FINANCIAL MATTERS PERTAINING TO POLITICAL Chapter FINANCE SUBDIVISIONS 218.391 Auditor selection procedures.- (1 )Each local governmental entity,district school board,charter school,or charter technical career center, prior to entering into a written contract pursuant to subsection (7),except as provided in subsection (8),shall use auditor selection procedures when selecting an auditor to conduct the annual financial audit required in s.218.39. (2)The governing body of a county,municipality,special district,district school board,charter school,or charter technical career center shall establish an auditor selection committee. (a)The auditor selection committee for a county must,at a minimum,consist of each of the county officers elected pursuant to the county charter or s.1(d),Art.VIII of the State Constitution or their respective designees and one member of the board of county commissioners or its designee. (b)The auditor selection committee for a municipality,special district,district school board,charter school,or charter technical career center must consist of at least three members.One member of the auditor selection committee must be a member of the governing body of an entity specified in this paragraph,who shall serve as the chair of the committee. (c)An employee,a chief executive officer,or a chief financial officer of the county,municipality,special district,district school board,charter school,or charter technical career center may not serve as a member of an auditor selection committee established under this subsection;however,an employee,a chief executive officer,or a chief financial officer of the county,municipality,special district,district school board,charter school,or charter technical career center may serve in an advisory capacity. (d)The primary purpose of the auditor selection committee is to assist the governing body in selecting an auditor to conduct the annual financial audit required in s.218.39;however,the committee may serve other audit oversight purposes as determined by the entity’s governing body.The public may not be excluded from the proceedings under this section. (3)The auditor selection committee shall: (a)Establish factors to use for the evaluation of audit services to be provided by a certified public accounting firm duly licensed under chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.Such factors shall include,but are not limited to,ability of personnel,experience,ability to furnish the required services,and such other factors as may be determined by the committee to be applicable to its particular requirements. (b)Publicly announce requests for proposals.Public announcements must include,at a minimum,a brief description of the audit and indicate how interested firms can apply for consideration. (c)Provide interested firms with a request for proposal.The request for proposal shall include information on how proposals are to be evaluated and such other information the committee determines is necessary for the firm to prepare a proposal. (d)Evaluate proposals provided by qualified firms.If compensation is one of the factors established pursuant to paragraph (a),it shall not be the sole or predominant factor used to evaluate proposals. (e)Rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to paragraph (a).If www.leg.state.fi.us/statutes/index.cfm?mode=View Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=218.391&URL=0200-0299/02... 261 1/29/25,4:46 PM Statutes &Constitution :View Statutes :Online Sunshine fewer than three firms respond to the request for proposal,the committee shall recommend such firms as it deems to be the most highly qualified. (4)The governing body shall inquire of qualified firms as to the basis of compensation,select one of the firms recommended by the auditor selection committee,and negotiate a contract,using one of the following methods: (a)If compensation is not one of the factors established pursuant to paragraph (3)(a)and not used to evaluate firms pursuant to paragraph (3)(e),the governing body shall negotiate a contract with the firm ranked first.If the governing body is unable to negotiate a satisfactory contract with that firm,negotiations with that firm shall be formally terminated,and the governing body shall then undertake negotiations with the second-ranked firm.Failing accord with the second-ranked firm,negotiations shall then be terminated with that firm and undertaken with the third-ranked firm.Negotiations with the other ranked firms shall be undertaken in the same manner.The governing body,in negotiating with firms,may reopen formal negotiations with any one of the three top-ranked firms,but it may not negotiate with more than one firm at a time. (b)If compensation is one of the factors established pursuant to paragraph (3)(a)and used in the evaluation of proposals pursuant to paragraph (3)(d),the governing body shall select the highest-ranked qualified firm or must document in its public records the reason for not selecting the highest-ranked qualified firm. (c)The governing body may select a firm recommended by the audit committee and negotiate a contract with one of the recommended firms using an appropriate alternative negotiation method for which compensation is not the sole or predominant factor used to select the firm. (d)In negotiations with firms under this section,the governing body may allow a designee to conduct negotiations on its behalf. (5)The method used by the governing body to select a firm recommended by the audit committee and negotiate a contract with such firm must ensure that the agreed-upon compensation is reasonable to satisfy the requirements of s.218.39 and the needs of the governing body. (6)If the governing body is unable to negotiate a satisfactory contract with any of the recommended firms,the committee shall recommend additional firms,and negotiations shall continue in accordance with this section until an agreement is reached. (7)Every procurement of audit services shall be evidenced by a written contract embodying all provisions and conditions of the procurement of such services.For purposes of this section,an engagement letter signed and executed by both parties shall constitute a written contract.The written contract shall,at a minimum,include the following: (a)A provision specifying the services to be provided and fees or other compensation for such services. (b)A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract. (c)A provision specifying the contract period,including renewals,and conditions under which the contract may be terminated or renewed. (8)Written contracts entered into pursuant to subsection (7)may be renewed.Such renewals may be done without the use of the auditor selection procedures provided in this section.Renewal of a contract shall be in writing. (9)If the entity fails to select the auditor in accordance with the requirements of subsections (3)-(6),the entity must again perform the auditor selection process in accordance with this section to select an auditor to conduct audits for subsequent fiscal years. History.—s.65,ch.2001-266;s.1,ch.2005-32;s.15,ch.2019-15. Copyright ©1995-2025 The Florida Legislature •Privacy Statement •Contact Us www.leg.state.fi.us/statutes/index.cfm?mode=View Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=218.391&URL=0200-0299/02... RESPONDENT STEVE CALLE JUSTIN PUENTE JAMIE PARLADE TOTAL RANK CBIZ 123 115 118 356 1 CITRIN COOPERMAN 125 120 108 353 2 SELECTION COMMITTEE SCORING & RANK April 29, 2025 EVALUATION SCORING SHEET SUMMARY EXTERNAL AUDIT SERVICES 262 263 South *Miami THE CITY OF PLEASANT LIVING Evaluation Scoring Sheet Procurement Division 6 1 30 Sunset Drive South Miami,Florida 33 143 (305)663-6339 www.southmiamifl.gov RFP Title:EXTERNAL AUDIT SERVICES RFP No.:FN2025-02 DIRECTIONS:Please score each firm,for each specific criteria provided.Scoring is based on each criteria listed below with a maximum score for each criteria.The total score for each proposer is calculated by adding each criteria for a total score by proposer.The maximum score total score for each proposer is 100 points;with an additional 25 points for an Oral Interview,if scheduled.The Oral Interview score shall be added to the Evaluation Committees Final Score for each proposer. Criteria CBIZ CITRIN COOPERMAN I. Qualifications/Ability of Respondent and Key Staff: Evaluation of the Respondent’s qualifications,as demonstrated through its licensing and years in existence,as well as the qualifications of the Respondent’s Key Staff. MAXIMUM 40 POINTS Ho 2. Experience of Respondent Firm and Key Staff Evaluation of the Respondent’s experience providing the Services,including the provision of the Services in accordance with professional auditing standards, such as the Generally Accepted Auditing Standards of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA).Also includes evaluation of the Respondent’s recent experience providing the Services. MAXIMUM 30 POINTS $0 3. Proposed Fee Evaluation of the value proposed by the Respondent in its Form 9,“External Auditors Fee Schedule Proposal,”including the Respondent’s pricing for annual audit costs and as-needed single audit services. MAXIMUM 30 POINTS 30 Interview Score;Max 25 Points:2^ Total Score:IZ3 Page 1 of 2 264 Page 2 of 2 265 South'®Miami THE CITY OF PLEASANT LIVING Evaluation Scoring Sheet Procurement Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southmiamifl.gov RFP Title:EXTERNAL AUDIT SERVICES RFP No.:FN2025-02 DIRECTIONS:Please score each firm,for each specific criteria provided.Scoring is based on each criteria listed below with a maximum score for each criteria.The total score for each proposer is calculated by adding each criteria for a total score by proposer.The maximum score total score for each proposer is 100 points;with an additional 25 points for an Oral Interview,if scheduled.The Oral Interview score shall be added to the Evaluation Committees Final Score for each proposer. Criteria CBIZ CITRIN COOPERMAN I. Qualifications/Ability of Respondent and Key Staff: Evaluation of the Respondent’s qualifications,as demonstrated through its licensing and years in existence,as well as the qualifications of the Respondent’s Key Staff. MAXIMUM 40 POINTS Ho HO 2. Experience of Respondent Firm and Key Staff Evaluation of the Respondent’s experience providing the Services,including the provision of the Services in accordance with professional auditing standards, such as the Generally Accepted Auditing Standards of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA).Also includes evaluation of the Respondent’s recent experience providing the Services. MAXIMUM 30 POINTS 3. Proposed Fee Evaluation of the value proposed by the Respondent in its Form 9,“External Auditors Fee Schedule Proposal,”including the Respondent’s pricing for annual audit costs and as-needed single audit services. MAXIMUM 30 POINTS 70 Interview Score;Max 25 Points:7 T Total Score: Page 1 of 2 266 Page 2 of 2 267 South'’Miami THE CITY OF PLEASANT LIVING Evaluation Scoring Sheet Procurement Division 6130 Sunset Drive South Miami,Florida 33143 (305)663-6339 www.southmiamifl.gov RFP Title:EXTERNAL AUDIT SERVICES RFP No.:FN2025-02 DIRECTIONS:Please score each firm,for each specific criteria provided.Scoring is based on each criteria listed below with a maximum score for each criteria.The total score for each proposer is calculated by adding each criteria for a total score by proposer.The maximum score total score for each proposer is 100 points;with an additional 25 points for an Oral Interview,if scheduled.The Oral Interview score shall be added to the Evaluation Committees Final Score for each proposer. Page 1 of 2 Criteria CBIZ CITRIN COOPERMAN I. Qualifications/Ability of Respondent and Key Staff: Evaluation of the Respondent’s qualifications,as demonstrated through its licensing and years in existence,as well as the qualifications of the Respondent’s Key Staff. MAXIMUM 40 POINTS HO 3 7 2. Experience of Respondent Firm and Key Staff Evaluation of the Respondent’s experience providing the Services,including the provision of the Services in accordance with professional auditing standards, such as the Generally Accepted Auditing Standards of State and Local Governmental Units issued by the American Institute of Certified Public Accountants (AICPA).Also includes evaluation of the Respondent’s recent experience providing the Services. MAXIMUM 30 POINTS 3. Proposed Fee Evaluation of the value proposed by the Respondent in its Form 9,“External Auditors Fee Schedule Proposal,”including the Respondent’s pricing for annual audit costs and as-needed single audit services. MAXIMUM 30 POINTS tn3^ Interview Score;Max 25 Points:as JO Total Score:I? 268 Page 2 of 2 Audit Item Consultant FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 CITRIN COOPERMAN $40,000 $41,500 $43,000 $44,500 $46,000 $47,500 $10,500 $11,000 $11,500 $12,000 $12,500 $13,000 $8,500 $8,750 $9,000 $9,250 $9,500 $9,750 $3,000 $3,250 $3,500 $3,750 $4,000 $4,250 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 CBIZ $49,750 $51,243 $52,780 $54,363 $55,994 $57,674 $19,000 $19,000 $19,000 $19,000 $19,000 $19,000 $9,500 $9,500 $9,500 $9,500 $9,500 $9,500 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $7,500 $7,500 $7,500 $7,500 $7,500 $7,500 BID TAB. CITRIN vs CBIZ -$9,750 -$9,743 -$9,780 -$9,863 -$9,994 -$10,174 -$8,500 -$8,000 -$7,500 -$7,000 -$6,500 -$6,000 -$1,000 -$750 -$500 -$250 $0 $250 -$5,000 -$4,750 -$4,500 -$4,250 -$4,000 -$3,750 $500 $500 $500 $500 $500 $500 1st CBIZ May 2 $49,750 $51,240 $52,780 $54,360 $55,995 $57,670 $18,000 $18,000 $18,000 $19,000 $19,000 $19,000 $8,000 $8,500 $8,500 $9,500 $9,500 $9,500 $5,500 $6,000 $6,000 $8,000 $8,000 $8,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 DIFF vs CITRIN -$9,750 -$9,740 -$9,780 -$9,860 -$9,995 -$10,170 -$7,500 -$7,000 -$6,500 -$7,000 -$6,500 -$6,000 $500 $250 $500 -$250 $0 $250 -$2,500 -$2,750 -$2,500 -$4,250 -$4,000 -$3,750 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 2nd CBIZ May 5 $46,750 $48,750 $49,500 $49,500 $52,500 $53,995 $19,000 $19,750 $19,750 $19,850 $19,950 $20,000 $9,500 $10,000 $10,000 $10,000 $10,500 $10,500 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 DIFF vs CITRIN -$6,750 -$7,250 -$6,500 -$5,000 -$6,500 -$6,495 -$8,500 -$8,750 -$8,250 -$7,850 -$7,450 -$7,000 -$1,000 -$1,250 -$1,000 -$750 -$1,000 -$750 -$5,000 -$4,750 -$4,500 -$4,250 -$4,000 -$3,750 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 BAFO CBIZ May 12 $37,750 $44,750 $45,500 $45,500 $48,500 $50,995 $17,000 $19,750 $19,750 $19,850 $19,950 $20,000 $9,500 $10,000 $10,000 $10,000 $10,500 $10,500 $5,500 $6,500 $6,500 $6,500 $6,500 $6,500 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 DIFF vs CITRIN $2,250 -$3,250 -$2,500 -$1,000 -$2,500 -$3,495 -$6,500 -$8,750 -$8,250 -$7,850 -$7,450 -$7,000 -$1,000 -$1,250 -$1,000 -$750 -$1,000 -$750 -$2,500 -$3,250 -$3,000 -$2,750 -$2,500 -$2,250 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ YEAR CITRIN VS CBIZ FY 2025 -$24,250 FY 2025 -$19,250 FY 2025 -$21,250 FY 2025 -$7,750 FY 2026 -$23,243 FY 2026 -$19,240 FY 2026 -$22,000 FY 2026 -$16,500 FY 2027 -$22,280 FY 2027 -$18,280 FY 2027 -$20,250 FY 2027 -$14,750 FY 2028 -$20,863 FY 2028 -$21,360 FY 2028 -$17,850 FY 2028 -$12,350 FY 2029 -$20,494 FY 2029 -$20,495 FY 2029 -$18,950 FY 2029 -$13,450 FY 2030 -$19,674 FY 2030 -$19,670 FY 2030 -$17,995 FY 2030 -$13,495 TOTAL -$130,804 TOTAL -$118,295 TOTAL -$118,295 TOTAL -$78,295 BID TABULATION RESULTS May 2. 1st Negotiation CBIZ REVISED PRICING May 5. 2nd Negotiation CBIZ REVISED PRICING COST PROPOSAL SUMMARY EXTERNAL AUDIT SERVICES APRIL 8, 2025 ANNUAL FINACIAL AUDIT GEN EMPLOYEE & POLICE PENSION Single AuditPension 185 CRA (If Created) May 12 BAFO CBIZ REVISED PRICING vs CITRIN TOTAL DOES NOT INCLUDE CRA 269 Member Name City of South Miami Bid Number RFP-RFP No. FN2025-02-0-2025/SK Bid Name EXTERNAL AUDIT SERVICES 9 Planholder(s) found 464 NOTIFIED SupplierName FullName Address1 City State code DeclaredAttributes Carr, Riggs & Ingram, LLC Andrea Hagerman 2424 Louisiana Blvd NE Suite 300 Albuquerque NM 87110 CBIZ Moises Ariza 8564 NW 165th Street Miami FL 33016 Citrin Cooperman William Benson10843 NW 2 STREET Fort Lauderdale FL 33324 CITRIN COOPERMAN & COMPANY LLP MARC GRACE10280 Lake Vista Ct Fort Lauderdale FL 33076 CyberGarde Rubensky Calixte 12717 W Sunrise Blvd #276 Fort Lauderdale FL 33323 African American Owned, Small Business Dodge Data Bonny Mangold 4300 Beltway Place, Ste 150 Arlington TX 76018 Onvia, Inc. - Content Department Content Source Management 509 Olive Way, Suite 400 Seattle WA 98101 Roar Media Jacques Hart 55 Miracle Mile, Suite 330 Coral Gables FL 33134 Senora Unity llc Janiyah Senora 17940 nw sunshine st pkwy w Miami FL 33169 Small Business 3 Documents found for this bid 270 Document Number FEI/EIN Number Date Filed State Status Department of State / Division of Corporations / Search Records / Search by Entity Name / Detail by Entity Name Foreign Limited Liability Company CITRIN COOPERMAN ADVISORS LLC Filing Information M23000009736 87-2525370 07/26/2023 DE ACTIVE Principal Address 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 Mailing Address 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 Registered Agent Name & Address CORPORATE SERVICE BUREAU INC. 1540 GLENWAY DR. TALLAHASSEE, FL 32301 Authorized Person(s) Detail Name & Address Title CFO DIAMOND, LARRY 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 Annual Reports Report Year Filed Date 2024 02/23/2024 2025 04/30/2025 Document Images 04/30/2025 -- ANNUAL REPORT View image in PDF format 02/23/2024 -- ANNUAL REPORT View image in PDF format D C Florida Department of State 5/9/25, 11:45 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CITRINC…1/2271 DrmoM of **^>n,^an official Satie of Florida wehd/e 07/26/2023 -- Foreign Limited View image in PDF format Florida Department of State, Division of Corporations 5/9/25, 11:45 AM Detail by Entity Name https://search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=CITRINC…2/2272 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 Current Principal Place of Business: Current Mailing Address: 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 US Entity Name: CITRIN COOPERMAN ADVISORS LLC DOCUMENT# M23000009736 FEI Number: 87-2525370 Certificate of Status Desired: Name and Address of Current Registered Agent: CORPORATE SERVICE BUREAU INC. 1540 GLENWAY DR. TALLAHASSEE, FL 32301 US The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date Authorized Person(s) Detail : I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: Electronic Signature of Signing Authorized Person(s) Detail Date FILED Apr 30, 2025 Secretary of State 0478676521CC LARRY DIAMOND CFO 04/30/2025 2025 FOREIGN LIMITED LIABILITY COMPANY ANNUAL REPORT No Title CFO Name DIAMOND, LARRY Address 50 ROCKEFELLER PLAZA City-State-Zip:NEW YORK NY 10020 273 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 Current Principal Place of Business: Current Mailing Address: 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 US Entity Name: CITRIN COOPERMAN ADVISORS LLC DOCUMENT# M23000009736 FEI Number: 87-2525370 Certificate of Status Desired: Name and Address of Current Registered Agent: CORPORATE SERVICE BUREAU INC. 1540 GLENWAY DR. TALLAHASSEE, FL 32301 US The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date Authorized Person(s) Detail : I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: Electronic Signature of Signing Authorized Person(s) Detail Date FILED Apr 30, 2025 Secretary of State 0478676521CC LARRY DIAMOND CFO 04/30/2025 2025 FOREIGN LIMITED LIABILITY COMPANY ANNUAL REPORT No Title CFO Name DIAMOND, LARRY Address 50 ROCKEFELLER PLAZA City-State-Zip:NEW YORK NY 10020 274 FRIDAY MAY 9 2025 MIAMI HERALD.............................................................................................9A PUBLIC NOTICE FOR THE OPENING AND CLOSING OF THE WAITING LIST THE HIALEAH HOUSING AUTHORITY WILL BE ACCEPTING APPLICATIONS FOR THE PUBLIC HOUSING PROGRAM (“PH”) Only online pre-applications will be accepted for the lottery. Preliminary applications must be completed online beginning Wednesday,May 21,2025,at 1:00 p.m.and will close on Friday,May 23,2025 at 11:59 p.m. Notice is hereby given that the Hialeah Housing Authority (“HHA”)is accepting pre-applications for its Public Housing Program. Annual Income Limits for Program Participation 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons 8 persons $69,400 $79,300 $89,200 $99,100 $107,050 $115,000 $122,900 $130,850 HHA does not discriminate based on race,sex,color,religion,national origin,familial status,disability,age, or marital status. To be placed on the waiting list,all applicants must meet all U.S.Department of Housing and Urban Development (“HUD”)income and eligibility requirements. Pre-applications will be available on the HHA website at https://waitlistcheck.com/FL1880 on May 21,2025,at 1:00 p.m. The following information is needed to successfully submit the pre-application:Full legal name, social security number,birth date,and income information for everyone in the household. Submission of a pre-application does not guarantee placement on the waiting list.Due to the high level of interest in the Public Housing Program,HHA will use a random lottery system to select 340 families from all pre-applications submitted,and those selected pre-applications will be placed on the waiting list.The time and date of receipt of the pre-application during the wait- ing list opening have no bearing on whether a pre-application will be selected.There is no need or advantage to apply immediately after the waiting list opens.Those who do,may experience slower response times from the online systems.Families will be listed on the waiting list in the order determined by their selection in the random lottery. THE PH WAITING LIST WILL BE OPENING WITH THE FOLLOWING BEDROOM SIZE GUIDELINES Bedroom size Minimum Number of Family Members per unit Maximum Number of Family Members per unit LOTTERY DRAWINGS TOTAL 0 Bedroom Unit*1 1 150 3 Bedroom Unit 3 6 150 4 Bedroom Unit 4 8 20 5 Bedroom Unit 6 10 20 *0 Bedrooms are available for individuals who are at least 62 years of age only ONLY ONE APPLICATION PER HOUSEHOLD WILL BE PERMITTED.Any dupli- cate applications will be rejected.Applicants who make false statements to qualify for a preference will be removed from the waiting list.Please do not call the HHA for updates;you can check the status of your application by visiting the website listed above to see if your application meets the program’s criteria.Only families selected will receive notification from the HHA. Reasonable Accommodation Please contact Digna Moro at (305)888-9744 or via email at reasonableaccom- modations@hialeahhousing.org if you are a person with a disability and require a reasonable accommodation to apply or would like to request this notice in a format that is accessible to someone with a disability. Should you need any further information,please visit our website at www.hialeahhousing.org or call us at (305)888-9744. **PLEASE BE AWARE** THIS IS THE ONLY TIME IN WHICH YOU CAN APPLY.WE WILL NEVER ASK FOR A CREDIT CARD NUMBER OR REQUIRE A CREDIT REPORT FOR YOU TO APPLY.THE ONLY WEBSITE TO APPLY TO IS:https://waitlistcheck.com/FL1880 PUBLIC NOTICE is hereby given that the City of North Miami Beach Mayor &City Commission shall consider the following public hearing item(s): The item before the Mayor &City Commission is a request for Site Plan and Variances approval for the construction of a 12-unit residential development on a corner vacant lot. Submitted by:13 Million 84 LLC. RESOLUTION NO.2025-XX A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF NORTH MIAMI BEACH,FLORIDA, APPROVING/DENYING A VARIANCE FROM TABLE MU/IB-5,TO ALLOW FOR A REAR SETBACK OF FIVE (5)FEET,IN LIEU OF THE REQUIRED THIRTY (30)FEET;APPROVING/DENYING A VARIANCE FROM TABLE MU/IB-5,TO ALLOW FOR AN INTERIOR SIDE SETBACK OF FIVE (5)FEET,IN LIEU OF THE REQUIRED THIRTY (30)FEET;AND APPROVING/DENYING THE SITE PLAN APPLICATION FOR THE CONSTRUCTION OF A TWELVE (12)UNIT RESIDENTIAL DEVELOPMENT ON A THIRTEEN THOUSAND ONE HUNDRED AND EIGHT (13,108)SQUARE FOOT LOT,WITH TWENTY-FIVE (25)PARKING SPACES,LOCATED AT 317 NE 168th STREET;PROVIDING FOR FINDINGS OF FACT;CONFIRMING EXPIRATION AND LIMITATION OF APPROVAL;PROVIDING FOR CONFLICTS;AND PROVIDING FOR AN EFFECTIVE DATE. CITY OF NORTH MIAMI BEACH PUBLIC HEARING NOTICE The City of North Miami Beach will hold a public hearing on Tuesday,May 20,2025,at 6:00 P.M. City Hall,Commission Chambers,2nd Floor 17011 NE 19th Avenue North Miami Beach,FL 33162 The meeting agenda is available online at: WWW.CITYNMB.COM Any person requiring special accommodations to access this hearing is asked to advise the city at least 5 days before the hearing by contacting the City Clerk at 305-787-6001 PUBLIC COMMENTS:Public comments will be accepted by the following means:By e-mail to NMBCOMDEV@CITYNMB.COM Public comments will be accepted until 4:00 PM on the day of the meeting. If you have any questions regarding any of these items,feel free to contact the Community Development Department at 305-948-2966 or nmbcomdev@citynmb.com located at 17050 N.E.19th Avenue,North Miami Beach,Florida 33162 Monday through Friday 8:00 AM -5:00 PM. NOTICE PURSUANT TO §286.0105,FLORIDA STATUTES IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE BOARD,AGENCY,OR COMMISSION WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING OR HEARING,HE OR SHE WILL NEED A RECORD OF THE PROCEEDINGS,AND FOR SUCH PURPOSE,HE OR SHE 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. LOBBYING ACTIVITIES:In accordance with Section 2-161 of the City Code,adopting Section 2-11.1(s)of the Miami-Dade County Code,any person engaging in lobbying activities,as defined therein,must register at the City Clerk’s Office before addressing the City Council on the agenda items or engaging in lobbying activities. Harvard won’t receive any new federal grants until it meets demands from the Trump adminis- tration,the Education Department said. The requirements were spelled out Monday in a three-page letter by Edu- cation Secretary Linda McMahon to Harvard President Alan M.Garber and later posted on X.She called the demands “com- mon-sense reforms”in blasting the private school for “engaging in a system- ic pattern of violating federal law.” “This letter is to inform you that Harvard should no longer seek GRANTS from the federal govern- ment,since none will be provided,”she wrote. “Harvard will cease to be a publicly funded institu- tion,and can instead oper- ate as a privately-funded institution,drawing on its colossal endowment,and raising money from its large base of wealthy alumni.You have an ap- proximately $53 Billion head start.” A Harvard spokesperson responded to the letter. “Today,we received another letter from the administration doubling down on demands that would impose unprece- dented and improper control over Harvard Uni- versity and would have chilling implications for higher education,”the spokesperson told Fox News.“Today’s letter makes new threats to illegally withhold funding for lifesaving research and innovation in retaliation against Harvard for filing its lawsuit on April 2 1.” The Trump adminis- tration earlier froze $2.2 billion in multi-year feder- al grants,and President Donald Trump wants to revoke the Ivy League school’s tax-exempt status if it doesn’t make the changes.Also,the Trump administration has threat- ened to not allow interna- tional students to attend. “Receiving such tax- payer funds is a privilege, not a right,”McMahon wrote. “Yet instead of using these funds to advance the education of its students, Harvard is engaging in a systemic pattern of vio- lating federal law.” An Education Depart- ment official told report- ers on Monday before the letter was released that Harvard will receive no new federal grants until it “demonstrates responsible management of the uni- versity”and satisfies fed- eral demands on various subjects. The unnamed person accused Harvard of “se- rious failures”in four areas:anti-semitism,rac- ial discrimination,aban- donment of rigor and viewpoint diversity. “Harvard University has made a mockery of this country’s higher education system,”McMahon wrote. “It had invited foreign students,who engage in violent behavior and show contempt for the United States of America,to its campus.In every way, Harvard has failed to abide by its legal obligations,its ethical and fiduciary duties, its transparency responsib- ilities and any semblance of academic rigor.” Harvard is the oldest higher education school in the United States,founded in 1636. Education Depar tment blocks new grants for Harvard until policies change BY ALLEN CONE UPI social media.One person pulled a fire alarm inside the library. After protesters were physically removed from the library,clashes broke out between demonstra- tors and the New York Police Department and campus security in other parts of the campus. About 60 to 70 were in custody,Deputy Mayor Kaz Daughtry told WABC- TV. NBC News shared video of several dozen people pushing up against NYPD barricades just outside the university’s campus at 114th Street and Amster- dam Avenue. At least three protesters were taken out of the library by Columbia secu- rity in handcuffs.A fourth person was on a gurney and put into a Columbia ambulance. “While this is isolated to one room in the library,it is completely unaccep- table that some individu- als are choosing to disrupt academic activities as our students are studying and preparing for final ex- Two Columbia Uni- versity Public Safety offi- cers were injured and dozens of people were in custody Wednesday after 100 pro-Palestinian protesters forced their way into the New York City campus’library in “ac- tions that are outrageous,” the university president said. Acting University Presi- dent Claire Shipman said the officers were hurt during a crowd surge. “The individuals who disrupted activities in Butler Reading Room 301 still refuse to identify themselves and leave the building,”she said in a statement. Protesters started peacefully outside,the Daily News reported,but then some entered Butler Library’s Reading Room 301 around 3:15 p.m. Activists wearing masks pushed through security at the entrance of the library, as shown in videos on ams,”the university said in a statement.“These disruptions of our campus and academic activities will not be tolerated.Indi- viduals found to be in violation of University Rules and policies will face disciplinary conse- quences.” Shipman asked for as- sistance with NYPD to secure the building after the demonstrators refused to identify themselves and leave the building. “Due to the number of individuals participating in the disruption inside and outside of the building,a large group of people at- tempting to force their way into Butler Library creating a safety hazard,and what we believe to be the signif- icant presence of individu- als not affiliated with the university,Columbia has taken the necessary step of requesting the presence of NYPD to assist in securing the building and the safety of our community,”she said. New York Mayor Eric Adams said in a statement that the NYPD was enter- ing the campus at the “written request”of the university to remove tres- passing individuals. NYPD officers had origi- nally stayed off campus. “As I’ve said repeatedly, New York City will always defend the right to peaceful protest,but we will never tolerate lawlessness,” Adams said.“To our Jewish New Yorkers,especially the students at Columbia who feel threatened or unsafe attending class because of these events:Know that your mayor stands with you and will always work to keep you safe.” New York Gov.Kathy Hochul,who was briefed on the situation,said in a statement to WABC-TV: “Everyone has the right to peacefully protest.But violence,vandalism or destruction of property are completely unacceptable.” Outside the library,activ- ists played drums,and people posted signs and stickers seeking to free Mahmoud Khalil,a recent Columbia grad who has been detained by federal immigration authorities. This has been the third takeover of a campus build- ing this semester. “Disruptions to our aca- demic activities will not be tolerated and are violations of our rules and policies; this is especially unaccep- table while our students study and prepare for final exams,”the university president said.“Columbia strongly condemns vio- lence on our campus,anti- semitism and all forms of hate and discrimination, some of which we wit- nessed today.We are reso- lute that calls for violence or harm have no place at our University.We will continue to keep our com- munity apprised as the situation evolves. In March,the Trump administration in March paused $400 million in federal funding,saying the Ivy League school did not do enough to protect Jew- ish students from harass- ment during the protests. 2 Columbia University safet y officers hur t as scores of pro-Palestinian protesters force way into librar y BY ALLEN CONE UPI.com UPI A pro-Palestinian protester is restrained by New York City police officers at Columbia University on Wednesday. Dozens of people were arrested after protesters forced their way into the campus’library. 275 CITY OF SOUTH MIAMI,FLORIDA CITY COMMISSION MEETING NOTICE OF PUBLIC HEARING Notice is hereby given that the City Commission will hold a public hearing on Tuesday,May 20,2025,at 7:00 p.m. at South Miami City Hall Commission Chambers,6130 Sunset Drive,South Miami,FL 33143,to con¬ sider the following public hearing item(s): A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI,FLORIDA, AUTHORIZING THE CITY MANAGER TO NEGOTIATE AND EXECUTE AN AGREEMENT FOR EXTERNAL AUDIT SERVICES PURSUANT TO THE REQUEST FOR PROPOSAL NO.FN2025-02;PROVIDING FOR AUTHORIZATION,PROVIDING FOR IMPLEMENTATION,CORRECTIONS AND AN EFFECTIVE DATE. Commission members will participate in Chambers or by video conferencing through the Zoom platform and members of the public may join the meeting via Zoom at (https://zoom.us/j/3056636338),by phone by calling +1-786-635-1003 and entering Meeting ID:3056636338 when prompted,or in person in the Commission Chambers,and where their appear¬ ance will be broadcast on the Zoom platform,and where they can participate. 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. Pursuant to Section 286.0105,Fla.Stat.,the City hereby advises the public that if a person decides to appeal any decision made by the Commission with respect to this matter,such person must 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.This notice does not constitute consent by the City for the introduction or admission of otherwise inadmissible or irrelevant evidence,nor does it authorize challenges or appeals not otherwise allowed by law. ADA:To request a modification to a policy,practice or procedure or to request an auxiliary aide or service in order to participate in a City program,activity or event,you must on or before 4:00 p.m.3 business days before the meeting (not counting the day of the meeting)deliver your request to the City Clerk by telephone:305-663-6340,by mail at 6130 Sunset Drive,South Miami,Florida or email at npayne@southmiamifl.gov. Nkenga A.Payne,CMC,FCRM City Clerk Housing Authority