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11-06-07 Item 14South Miami All- America CND CITY OF SOUTH MIAMI , ®' INTER - OFFICE MEMORANDUM 2001 To: The Honorable Mayor Feliu and Members of the City Commission Via: Yvonne S. McKinley, City Manager -or From: Eliza Rassi Finance Director Date: October 16, 2007 Agenda Item No.: 140 Subject: Resolution to hire the audit firm of Rodriguez, Trueba & Co., as the Financial Auditor for the City of South Miami for the term of two years with an option to renew for one year. Fiscal Year's ended 09/30/07, 09/30108 & 09/30109 Resolution: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA, RELATING TO FINANCIAL AUDIT SERVICES, AUTHORIZING THE CITY MANAGER TO HIRE A NEW FINANCIAL AUDITOR AND EXECUTE A TWO -YEAR AUDIT CONTRACT WITH THE AUDIT FIRM OF RODRIGUEZ, TRUEBA & CO., P. A., WITH THE OPTION TO RENEW FOR ONE YEAR, IF SO DESIRED BY THE CITY, AND PROVIDING FOR AN EFFECTIVE DATE. Cost: The firm of Rodriguez Trueba & Co., PA, has proposed the fee of $35,525 for the Basic Financial Statements and $7,500 for the Federal and State Single Audits a total of $43,025 for each of the three year periods. The Firm of Sharpton, Brunson & Co., PA, proposed a fee of $55,000 for each of the three year periods. The Firm of Keefe, McCullough & Co., LLP, proposed a fee of $37,500 for 2007; $40,000 for 2008 and $42,500 for 2009. Backup Documentation: ❑ RFP No. SM -FM FN0713 -2007 ❑ Keefe, McCullough & Co., LLP - Proposal ❑ Rodriguez, Trueba & Co., PA — Proposal ❑ Sharpton, Brunson & Co., PA - Proposal 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 RESOLUTION NUMBER: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA, RELATING TO FINANCIAL AUDIT SERVICES, AUTHORIZING THE CITY MANAGER TO HIRE A NEW FINANCIAL AUDITOR AND EXECUTE A TWO -YEAR AUDIT CONTRACT WITH THE AUDIT FIRM OF RODRIGUEZ, TRUEBA & CO., P. A. WITH THE OPTION TO RENEW FOR ONE YEAR, IF SO DESIRED BY THE CITY, AND PROVIDING FOR AN EFFECTIVE DATE. a WHEREAS, article 4, section 4(e) of the City Charter prohibits the use of the *sane Financial Auditor for more than three consecutive years; and WHEREAS, the City hired the accounting firm of Alberni, Caballero & Castellanos, L.L.P.., for the last three years; and WHEREAS, the City Administration has solicited bids for financial audit services and received responses from three different firms with license to operate within the State of Florida; and WHEREAS, the bids were reviewed by the Finance Department and has recommended that the City hire the firm of Rodriguez, Trueba & Co., P. A. NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA: 1. Section 1. The City: Manager is authorized to engage the firm of Rodriguez, Trueba & Co., P. A to provide financial auditing services for the City. 2. Section 2. The City Manager is authorized to sign the service contract for two years with the option to renew for an additional year, if so desired by the City 3. Section 3. This resolution shall take effect immediately upon approval. PASSED AND ADOPTED this 16`h day of October, 2007. ATTEST: CITY CLERK READ AND APPROVED AS TO FORM: CITY ATTORNEY APPROVED: MAYOR Commission Vote: Mayor Feliu: Vice -Mayor Wiscombe: Commissioner Birts: Commissioner Palmer: Commissioner Beckman: South Miami AA- America city CITY OF SOUTH MIAMI OFFICE OF THE CITY MANAGER INTER - OFFICE MEMORANDUM 2001 To: The Honorable Mayor Feliu and Members of the City Commission Via: Yvonne S. McKinley, City Man From: Eliza Rassi, Finance Director Date: October 30, 2007 Subject: Auditor Selection for 2007; 2008; & 2009 Background: Herewith, please find a brief history for the Auditor recommendation that I made to the Mayor & Commission on the meeting of October 16, 2007. On May 04, 2007 RFP FN2006/07- SM0504 -2007 was placed in the Miami Daily Business Review to be opened on May 25, 2007. On May 25, 2007 City Clerk certified the receipt of only 1 RFP Bidder — Keefe, McCullough &Co., LLP. At such time I felt that it would be in the best interest of the City to re -issue to RFP hoping to have a greater selection of firms and fee to compare from. Therefore on July 13, 2007 RFP SM- FN0713 -2007 was placed in the Miami Daily Business Review to be opened on August 13, 2007. Also a copy of the Request for Proposal was sent by Central Services- to 28 local firms directly at my request and in order to notify as many firms as possible. On August 13, 2007 once again City Clerk certified the receipt of 2 RFP's — Rodriguez, Trueba & CO., PA and Sharpton, Brunson & Co., PA. I merged the two RFP's to have three firms to choose from and intended to set up an internal committee to review and recommend a firm. However, due to the time of year, the most intense part of budgeting and the complexities of the new Tax Relief rules and requirements, I found it impossible to dedicate any substantial time to the Auditor Selection review. After the completion and conclusion of the Budget Process and implementation of such into the System, I reviewed and compared the three firms using the attached comparison guide to make my recommendation. After such review I have concluded that all Three are highly qualified and would perform well the duties that we are requiring. All three have extensive years in business, qualified staff, experience, insurance and up to date licensing. In light of this - fee, location and current level of engagements became the final determinants for my recommendation. Backup Documentation: RFP No. FN2006/07- SM0504 -2007 Certification of Publication RFP No FN2006/07- SM0504 -2007 Public Opening Report RFP No SM- FN0713 -2007 Certification of Publication RFP No SM- FN0713 -2007 Public Opening Report List of Firms mailed RFP information Auditor Selection Comparison Contractor References MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami -Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI -DADE: Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is the SUPERVISOR, Legal Notices of' he Miami Daily Business Review €/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF SOUTH MIAMI - REQUEST FOR PROPOSALS RFP NO_ FN 2006/07- SM0504 -2007 in the XXXX Court, was published in said newspaper in the issues of 05/08/2007 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami -Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and afflant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing t ' gldve rtise publication in the said newspaper Sworn to and subscribed before me this 08 day of MAY , A.D. 2007 (SEAL) Q.V. FERBEYRE personally known to me 4r Cheryl H Manner My Commission €70338559 �r Expires July 18, 2008 1-P i P,err I Bids were opened on: Friday , May 25, 2007 at: 3:01pm For: Auditing Services RFP No FN 2006/07 — SM0504-2007 Pre-Bid Estimate: CONTRACTOR(S)• BID AMOUNTS: 1. Keefe, McCullough & Co., LLP Certified Public Accountants THE ABOVE BID AMOUNTS HAVE THE BID TOTALS ARE SUBJECT TO CORRECTION APB'' HAVE BEEN COMPLETELY City Clerk's Sign: z' itness: MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami -Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI -DADE: Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is the SUPERVISOR, Legal Notices of the Miami Daily Business Review f /k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami -Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF SOUTH MIAMI - RFP NO. SM- FN0713 -2007 EXTERNAL AUDIT SERVICES in the XXXX Court, was published in said newspaper in the issues of 07/13/2007 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami -Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami -Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami -Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing ' adverti or publication in the said newspapey,� %� Sworn to and subscribed before me this 13 d A. 007 (SEAL) O.V. FERBEYRE personally known to me MARIA I. MESA t r NOTARY PUBLIC STATE OF FLORIDA Commission #DD293855 Expires: MARCH 04, 2008 The City of South Miami, Florida, hereinafter referred to as City, will receive sealed Proposals at the Office of the City Clerk, City Hall, 6130 Sunset Drive, South Miami, Florida 33143, for furnishing the services described below: EXTERNAL AUDIT SERVICES RFP NO. SM - FN0713 -2007 Sealed Proposals must be received and time stamped in by the Office of the City Clerk, either by mail or hand delivery, no later than 3:00 P.M. local time on Monday August 13 2007. A public opening will take place, at 3:05 P.M. in the City Chambers located at City Hall on the same date. Any Proposals received after 3:00 P.M. local time on said date will not be accepted under any circumstances. Any uncertainty regarding the time a Proposal is received will be resolved against the Proposer. Proposals are subject to the attached Standard Terms and Conditions contained in the Instructions to Proposers. These can be picked up at City Clerks office Monday through Friday from 8:00 A.M to 5:00 P.M. The City reserves the right to reject any or all Proposals, to waive any informalities or irregularities in any Proposals received, to re- advertise for Proposals, to award in whole or in part to one or more Proposers, or take any other such actions that may be deemed to be in the best interests of the City. City of South Miami, Florida 7/13 07- B- 60/860919M CLOD OPENNG REPORT Inds were opened on: Monday, August 13 2007 at: 3:05 m For: External Auditor Services (SM- FN0713 -2007) CONTRACTORS: BID AMOUNT: 'd�Li.•G'�i`J a(� °Z.i ..J'J✓s.'P..�'C �/ ++�'Z... � A ° "f.+°'�:.J �../� fi Gr � � 2a� 't' h AB ®Vt IB1U A1VR THE BID TOTALS ARE SUBJECT TO CORK Cog. City C'lerk's S HAVE ]BIEIEN_ C�(MYC ETF LY Jam and Smudge Free Printing ME= www.avery.com � AVERY0 51600 Use Avery@ TEMPLATE 51600 1- 800 -GO -AVERY Kaufman Rassin & Co. 2699 S. Bayshore Drive Miami, Florida 33133 (Berkowitz Dick Pollack & Brant 200 S Biscayne Blvd. Miami, Florida 33131 Gerson Preston Robinson & Co., P.A. 666 71 Street Miami Beach, Fl 33141 Mallah Furman & Co., P.A. 1001 Brickell Bay Drive, 1400 Miami, Fl 33131 Goldstein Lewin & Co. 1900 N.W. Corporate Blvd Ste 300E, Boca Raton, Fl 33431 Koch Reiss & Co., P.A. 4700 Sheridian Street Hollywood, Fl 33021 IPinchasik Strongin Muskat Stein & Co. 3225 Aviation Ave. (Miami, Fl 33133 (Kane & Co., P.A. 1101 Brickell Ave (Miami, Fl 33131 Jordan Castellon & Co �99 Ponce de Leon Blvd Coral Gables, Fl 33134 Property Owner / Resident SOUTH MIAMI, FL 33155 Rachlin Cohen & Holtz LLP 1 S.E. Third Ave Miami, Florida 33133 RSM McGladrey /McGladrey & Pullen 1555 Palm Beach Lakes Blvd West Palm Beach, Fl 33401 CBIZ Accounting, Tax & Adv 200 S. Biscayne Blvd,. Ste 830 Miami, Fl 33131 Goldstein Schechter Price 2121 Ponce de Leon Blvd Coral Gables, Fl 33134 Keefe McCullough & Co. LLP 6550 N. Federal Highway, Suite 410, Ft. Lauderdale, Fl 33308 Sharpton Brunson & Co., P.A. 1 S.E. Third Ave., Ste 2100 Miami, Florida 33131 Templeton & Co. 222 Lake View Ave., Ste. 1200 West Palm Beach, Fl 33410 Friedman Cohen Taubman Co. 2 So. University Dr., No. 327 (Plantation, Fl. 33324 Rodriguez Trueba and Co. 1985 N.W. 88 Court Miami, Florida 33172 Property Owner / Resident SOUTH MIAMI, FL 33155 Morrison Brown Argiz & Farra 1001 Brickell Bay Drive, 9t" Floor Miami Florida 33131 Grant Thornton LLP 2700 S. Commerce Parkway, Ste 300, Weston, Fl 33331 Berenfeld Spritzer Schechter & Sheer 9655 S. Dixie Hwy, 3rd floor Miami, Fl 33156 Daszkal Bolton LLP 2401 N.W. Boca Raton Blvd Boca Raton, FI 33431 McKean Paul Chrycy Fletcher 6401 S.W. 87 Ave. Miami, Florida 33173 Bloom Gettis Abib Silver Terron 2601 S. Bayshore Dr Miami, Fl 33133 Ribotsky, Levine & Co. ,901 N.E. 125 Street North Miami, Fl 33161 Berkowits, Lago & Co. 3211 W. Broward Blvd.,Ste 340 Ft. Lauderdale, Fl 33324 AH3AV- 09.000-1. ®09LS jiAeger3 ei zesimn ^nCILC. n ®� � 10\17/1 _..c. »_ »....... . ®.,s ». .� »..,..,.... »..:,...... ..,..w.....a.... CITY OF SOUTH MIAMI AUDITOR SERVICES COMPARISON FOR RECOMMENDATION TO COMMISSION I�EEFE RT &C SHARPTON AUDIT TEAM CONSISIT OF 2 partner's; 1 Senior & I F/T 2 partners, 3 Senior 1 Partner: 1 Sr. Mgr. 1 -2 Accountants P/T 5 administrative 1 Audit Senior; 2 Staff CURRENT EXPERIENCE 35 years 18 years 22 years EXPERIENCE North Bay Village South Miami 09/30/02 South Miami Public City of Parkland SM Police Pension Works & Purchasing City of Plantation 09/30/02 & 09/30/03 Operational & Performance City of Weston SM CRA 09/30/01 & '02 review from '94 to '02 Town of Golden Beach City of Miami Office of Tourism Broward County Aviation Miami Dade Cty. S/W City of Doral MID Housing; Aviation_ City of West Miami Clerk of the Courts City of Sweetwater SF Water Mgt. Tri -Rail Housing Finance Author. of Broward County CURRENT AUDITS North Bay Village Broward County Aviation Office of Tourism City of Parkland City of Doral Miami Dade Cty. S/W City of Plantation City of West Miami Miami Dade Housing City of Weston City of Sweetwater Miami Dade Aviation SF Water Mgt. Clerk of the Courts SF Water Mgt. Tri -Rail GASB 44 IMPLEMENTATION not specifically addressed Addressed the new Req of not specifically addressed New Pronouncement's GASB 43, 44,45 & 47 INSURANCE Ok Ok Ok PEER REVIEW Yes AJ & K of GA No No LICENSES Ok Ok Ok 5 YEAR HISTORY Yes Yes Yes DISCIPLINARY ACTION N/A N/A LITIGATION N/A N/A TN//A 10 YEAR HISTORY Yes Yes Yes DISCIPLINARY ACTION LITIGATION WILL COST INCLUDE YEAR ROUND ASSISTANCE FEE'S N/A N/A Yes N/A N/A Yes N/A NIA Yes 2007 $37,500 $43,025 $55,000 2008 $40,000 $43,025 $55,000 2009 $42,500 $43,025 $55,000 E ELIZA a, y F U IN CORPORMEQ 1927 P R VO Finance Department Contractor References Based on Experience, Ability and Financial Standing Keefe, McCullough & Co., CPA's is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and /or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1- poor 2 - average 3 - above average 4- very good 5- excellent Reference given by: Reference check conducted by: City of Plantation Name: Mr Herber Herriman, Finance Director O-a�, e - Address: 400 NW 73rd Ave -COVII ec City /St /Zip Plantation, FL 33137 Ck6011-Pl ca Telephone 954- 797 -22021 i 0/ 11 i>7 Date If you have any question about this form, please call (305)663 -6343. -1 2 3 4 5 Criteria A. Ability to complete project on time Et l B. Ability to stay within the budget C. Quality of work W/2- D. Financial standing (if applicable) 1 E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Reference check conducted by: City of Plantation Name: Mr Herber Herriman, Finance Director O-a�, e - Address: 400 NW 73rd Ave -COVII ec City /St /Zip Plantation, FL 33137 Ck6011-Pl ca Telephone 954- 797 -22021 i 0/ 11 i>7 Date If you have any question about this form, please call (305)663 -6343. Sourb o� �f U - INCORPORATED 1927 FLORA Finance Department Contractor References Based on Experience, Ability and Financial Standing Keefe, McCullough & Co., CPA's is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and /or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1— poor 2 — average 3 — above average 4- very good 5- excellent Reference given by: Reference check conducted by: Cit of Weston Name: N1 .� i cu,clylll, Mr John R. Flint, ftnmte Dtrntul, Address: 2500 Weston Road Suite 101 i� 31 City /St /Zip Weston, FL 33331 Telephone 954- 385 - 2000 - z Date If you have any question about this form, please call (305)663 -6343. 1 2> 3 4 5 Criteria A. Ability to complete project on time B. Ability to stay within the budget C. Quality of work D. Financial standing if applicable) - E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Reference check conducted by: Cit of Weston Name: N1 .� i cu,clylll, Mr John R. Flint, ftnmte Dtrntul, Address: 2500 Weston Road Suite 101 i� 31 City /St /Zip Weston, FL 33331 Telephone 954- 385 - 2000 - z Date If you have any question about this form, please call (305)663 -6343. SOU7, Oar U INCORPORATES 1927 P 21O Finance Department Contractor References Based on Experience, Ability and Financial Standing Keefe, McCullough & Co., CPA's is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and/or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1- poor 2 - average 3 - above average 4 -,very good 5- excellent Reference given by: Reference check conducted by: City of Parkland Name: Ms. Judith C. Kilgore, Finance Director' Address: 6500 Parkside Drive City /St /Zip Parkland, FL 33067 Telephone 954 -753 -5040 Date If you have any question about this form, please call (305)663 -6343. Gl•��, L� u k S +e-, 1 2 3 4 5 1 Criteria Z U c 1 (D `� 'C . `f d i icX k , 2 n-) 0 � -v-jh A. Ability to complete project on time el f v , B. Ability to stay within the budget 1 \ G 'Gt V C. Quality of work arw 1 6t 16 U 14N -e ► D. Financial standing if applicable) 2-. E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Reference check conducted by: City of Parkland Name: Ms. Judith C. Kilgore, Finance Director' Address: 6500 Parkside Drive City /St /Zip Parkland, FL 33067 Telephone 954 -753 -5040 Date If you have any question about this form, please call (305)663 -6343. Gl•��, L� u k S +e-, SOUTb F U INCORPORATE 1927 P �4t O RT9 Finance Department Contractor References Based on Experience, Ability and Financial Standing Sharpton , Brunson & Co., P.A.., CPA' & Business Consultants is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with apotential contractor. The above company has included you and/or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: poor 2- average 3 - above average 4- very good 5- excellent Reference given by: Reference check conducted by: Office of Trade, Tourism _& Economics Name: 'Z::�' L-7-Y4 Ms. Wynnelle Wilson, Chief Analyst is _ - lo, 1 - -e rn Address: Office of the Governor '' i�� c P1Y City /St /Zip Tallahassee, FL 32399 Telephone 850- 487 -2191 _ Date If you have any question about this form, please call (305)663 -6343. 1 2 3 4 5 Criteria A. Ability to complete project on time i B. Ability to stay within the budget C. Quality of work i 2 D. Financial standing if applicable) E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): &inoctL r -k Irrac, Reference given by: Reference check conducted by: Office of Trade, Tourism _& Economics Name: 'Z::�' L-7-Y4 Ms. Wynnelle Wilson, Chief Analyst is _ - lo, 1 - -e rn Address: Office of the Governor '' i�� c P1Y City /St /Zip Tallahassee, FL 32399 Telephone 850- 487 -2191 _ Date If you have any question about this form, please call (305)663 -6343. SOU2, cy �r Av q r INCORPORATED 1927 �CpRt9 Finance Department Contractor References Based on Experience, Ability and Financial Standing Shgpton Brunson & Co., P.A.., CPA' & Business Consultants is apotential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and/or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1— poor 2 - average 3 - above average 4- very good 5- excellent Reference given by: Reference check conducted by: Miami Dade County Name 1 Z Ms. Rachael Baum, Finance Director 1i - 1pi ze>�k•✓� �r Address: City /St/Zip Miami FL Telephone 3053755245 Date 0. If you have any question a out this form, please call (305)663 -6343. 1 2 3 4 5 Criteria A. Ability to complete project on time B. Ability to stay within the budget C. Quality of work D. Financial standing (if applicable) E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Reference check conducted by: Miami Dade County Name 1 Z Ms. Rachael Baum, Finance Director 1i - 1pi ze>�k•✓� �r Address: City /St/Zip Miami FL Telephone 3053755245 Date 0. If you have any question a out this form, please call (305)663 -6343. � ,ours o a. f F � INCORPORATED 1927 Finance Department Contractor References Based on Experience, Ability and Financial Standing Shamton , Brunson & Co. "P.A.. CPA' & Business Consultants is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with apotential contractor. The above company has included you and/or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1= poor 2 - average 3 — above average 4 -very good 5- excellent Reference given by: Refere w, check conducted by: South Florida Water Mgt. Dist. e: i zp Vp 1 Mr Paul Dumar,Chief Financial' Officer N lb 1N � . - !U ' 2 Arm' Address: City /St /Zip Telephone 561 682 6212 Date If you have any question about this form, please call (305)663 - 6343. 1 2 3 4 5 Criteria A. Ability to complete project on time B. Ability to stay within the budget C. Quality of work D. Financial standing if applicable) E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Refere w, check conducted by: South Florida Water Mgt. Dist. e: i zp Vp 1 Mr Paul Dumar,Chief Financial' Officer N lb 1N � . - !U ' 2 Arm' Address: City /St /Zip Telephone 561 682 6212 Date If you have any question about this form, please call (305)663 - 6343. SOUTH U INCORPORATED 1927 �CpRto Finance Department Contractor References Based on Experience, Ability and Financial Standing Rodriguez, Trueba & Co— PA, CPA's is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and /or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank; Please rate the consultant as follows: - 1 — poor 2 — average 3 — above average 4- very good 5- excellent Reference given by: Reference check conducted by: City of Miami _ Name: Armando Blanco, Project Manager - ` E LV Address: 444 SW 2 °d Ave: City /St /Zip Miami, FL 33130 Telephone 305 416 042 Date 2, U If you have any question a ou this form, please call (305)663 -6343. 1 2 3 4 5 Criteria A. Ability to complete project on time B. "Ability to stay within the budget C. Quality of work D. Financial standing (if applicable) E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): Reference given by: Reference check conducted by: City of Miami _ Name: Armando Blanco, Project Manager - ` E LV Address: 444 SW 2 °d Ave: City /St /Zip Miami, FL 33130 Telephone 305 416 042 Date 2, U If you have any question a ou this form, please call (305)663 -6343. sour o� � y U INCORPORATED - 1927 P LORY9 Finance Department Contractor References Based on Experience, Ability and Financial Standing Rodriguez, Trueba & Co.., PA, CPA's is a potential contractor for the City of South Miami. It is our practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and /or your company as a reference. We would greatly appreciate your prompt response to the following :inquiry as it applies to the nature or your relationship with. the company. Those that do not apply should be left blank. Please rate the consultant as follows: 1— poor 2 - average 3 — above average 4- very good 5- excellent OM V im Milo Reference given by: Reference check conducted by: City of Doral Name: /> Mr. Randolph G. White, Finance Director 1 7 fi)� Address: 8300 NW 53 Street #300 City /St /Zip Doral FL 33178 t I Telephone 305 - f d .OLD An Date If you have any question a out this form, please call (305)663 -6343. 1 2 3 4 5 Criteria A. Ability to complete project on time B. Ability to stay within the budget C. Quality of work D. Financial standing if applicable) E. Experience in their line of work Ad itional Comments (May in icate last project /transaction with contractor): �ii(A 1, OM V im Milo Reference given by: Reference check conducted by: City of Doral Name: /> Mr. Randolph G. White, Finance Director 1 7 fi)� Address: 8300 NW 53 Street #300 City /St /Zip Doral FL 33178 t I Telephone 305 - f d .OLD An Date If you have any question a out this form, please call (305)663 -6343. i SoUr� McoRpoRxrm 1927 P Finance Department Contractor References Based on Experience, Ability and Financial Standing Rodriguez, Trueba & Co.., PA, CPA's is a potential contractor for the City of South Miami. It is our - practice to obtain references from individuals and companies who have worked with a potential contractor. The above company has included you and/or your company as a reference. We would greatly appreciate your prompt response to the following inquiry as it applies to the nature or your relationship with the company. Those that do not apply should be left blank; Please rate the consultant as follows: 1 poor 2 - average 3 above average 4- very good 5- excellent Reference given by: Reference check conducted by: Broward County Aviation Dept. Name:, �E I a� Natallie Otto, Assistant Director of Finance = i / i Address: 100 Aviation Blvd., City /St /Zip Ft. Lauderdale, FL 33315 Telephone 954-359-11026 Date l a If you have any question about this form, please call (305)663 -6343. 1 2 3 4 5 Criteria A. Ability to complete project on time B. Ability to stay within the budget C. Quality of work D. Financial standing (if applicable) E. Experience in their line of work Additional Comments (May indicate last project /transaction with contractor): -725SI Reference given by: Reference check conducted by: Broward County Aviation Dept. Name:, �E I a� Natallie Otto, Assistant Director of Finance = i / i Address: 100 Aviation Blvd., City /St /Zip Ft. Lauderdale, FL 33315 Telephone 954-359-11026 Date l a If you have any question about this form, please call (305)663 -6343. >hmiY"" CITY OF SOUTH MIAMI FLORIDA REQUEST FOR PROPOSAL EXTERNAL AUDIT SERVICES 4A� RFP NO. SM— FN0713 -2007 R £e i ,2 SPECIFICATIONS PREPARED BY: FINANCE DEPARTMENT BID DOCUMENTS PREPARED BY: PURCHASING DIVISION , t kh. R TABLE OF CONTENTS PAGE NO. I. INTRODUCTION 1 A. General information 1 B. Term of engagement. 1 II. SCOPE OF SERVICES 1 A. General 1 B. Scope of work to be performed 1 C. Auditing Standards to be followed 2 D. Reports to be issued 2 E. Special considerations 4 F. Working paper retention and access to working papers 5 III. DESCRIPITION OF THE GOVERNMENT 5 A. Self- Insurance 5 B. Name and telephone number of contact persons 6 C. Background information 6 D. Fund structure 6 E. Budgetary basis of accounting. 7 F. Federal and State financial assistance 7 G. Federal equitable sharing . 7 H. Pension plans 8 I. Availability of prior audit reports and working papers 8 IV. TIME REQUIREMENTS A. Proposal calendar and notification and contract dates B. Schedule for conducting audits C. Date final report is due V. PROPOSAL REQUIREMENTS A. Submission of proposals . B. Technical proposal C. Price proposal D. Addenda, additional information . VI. EVALUATION OF PROPOSALS VII. SUMMARY OF DOCUMENTS TO BE SUBMITTED WITH PROPOSALS VIII. AWARD OF CONTRACT IX. DISCLOSURE AFFIDAVIT. X. SWORN STATEMENT ON PUBLIC ENTITY CRIMES XI. NON - COLLUSION AFFIDAVIT 8 8 9 9 10 10 11 14 14 15 IR 16 17 18 20 I. INTRODUCTION A. GENERAL INFORMATION The City of South Miami is requesting proposals from qualified firms of certified public accountants to audit its financial statements for an initial one (1) year period beginning with the fiscal year ending September 30, 2007, with the option of auditing its financial statements for an additional period of two (2) fiscal 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. B. TERM OF ENGAGEMENT An initial one (1) year period contract with the option to extend for two (2) additional years is contemplated, 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. 1I. SCOPE OF SERVICES A. GENERAL The City of South Miami is soliciting the services of qualified firms of certified public accountants to audit its financial statements for the fiscal year ending September 30, 2007 for one (1) year, with the option to audit the City of South Miami financial statements for another two (2) fiscal year period. These audits are to be performed in accordance with the provisions contained in this request for proposals. B. SCOPE OF WORK TO BE PERFORMED The City of South Miami desires the auditor to express an opinion on the fair presentation of its basic financial statements in conformity with accounting principles generally accepted in the United States of America and the financial reporting requirement of Governmental Accounting Standards Board Statement No. 34, "Basic Financial Statements — and Management's Discussion and Analysis for State and Local Governments ". Page 1 of 20 The auditor shall also be responsible for performing certain limited procedures involving required Management's Discussion and Analysis and the required 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 and state financial assistance. The auditor may be requested to perform other auditing services at the discretion of the City. Any such additional work agreed to between the City of South Miami and the firm shall be performed only if a written agreement has been made subject to City Manager and Mayor and City Commission approval if the work exceeds $5,000. C. 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 (3)(a)(4) 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. D. REPORTS TO BE ISSUED Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue the following: Page 2 of 20 I . A report on the fair presentation of the basic financial statements as a whole, in conformity with accounting principles generally accepted in the U.S. 2. A report on the internal control structure based on the auditor's understanding of the control structure and assessment of control risk. 3. A report on compliance with laws and regulations. 4. A "management letter" required by Section 11.45(3)(a)(4), 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(3) (a) (4), which shall be referred to in the 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, 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 7, for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulations. Page 3 of 20 E. SPECIAL CONSIDERATIONS The City of South Miami will send its comprehensive annual financial report to the Government Finance Officers Association of the United States and Canada for review in their Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide special assistance to the City of South Miami to meet the requirements of that program by providing technical advice to ensure awarding of certification. The schedules of federal and state financial assistance and related auditor's report, as well as the reports on the internal control structure and compliance, are to be issued in conjunction with the comprehensive annual financial report. Review of the financial report of the City filed with the Department of Banking and Finance, State of Florida, pursuant to Section 218.32, Florida Statutes, to verify that it is in agreement with the financial statements for the year ended September 30. 4. 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. 5. The City of South Miami will be responsible for completing the MD &A, statistical section and transmittal sections in Microsoft Word and Excel of the Comprehensive Annual Financial Report (CAFR) while the auditor will be responsible for completing all of the schedules, statements and footnotes in the CAFR with Microsoft Excel. The City of South Miami will be responsible for supplying the auditor with the appropriate numbers from the City's work papers. When all sections are completed, the City of South Miami will email the auditor the City's responsible sections. Upon receipt of all of the appropriate information, the auditor will be responsible for finalizing the CAFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). 6. The Auditor's response should include a brief explanation of the impact of GASB Statements 43, 44, 45 and 47, and their affect on the preparation of the CAFR, including any audit implications. 7. Based on City Charter, the City is required to be audited by a qualified Certified Public Accountant ". If your firm does not meet this specification, this will preclude you from responding to this Request for Proposal. 8. The awarded firm may be asked to attend several City Commission meetings to discuss audit findings and /or to answer City Commission questions. Page 4 of 20 Performance Standards a. A minimum of 95% of all responses to any of the City's questions or inquiries should occur within two (2) 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 III (Time Requirements); B (Schedule for Conducting Audits) and C (Date Final Report is Due) shall be met. In addition to the performance measures above, the auditor will also be evaluated by City staff on a regular basis regarding the quality of service and the timeliness of data exchange. F. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS All working papers and reports must be retained in accordance with requirements and procedures set forth by the General Records Schedule for Local Government Agencies as promulgated by the Division of Archives, History and Records Management (a division of the Florida Department of State) at the auditor's expense, unless the firm is notified in writing by the City of South Miami of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees: • City of South Miami, • U.S. General Accounting Office (GAO), • 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. III. DESCRIPTION OF THE GOVERNMENT A. SELF - INSURANCE The City has no self insurance. General liability, workers' compensation and motor vehicle is through Florida League of Cities. Page 5 of 20 B. NAME AND TELEPHONE NUMBER OF CONTACT PERSONS After selection, the auditor's principal contact with the City of South Miami will be Eliza Rassi, Finance Director (305) 663 -6343 who will coordinate the assistance to be provided by the City of South Miami to the auditor. C. BACKGROUND INFORMATION The City of South Miami serves an area of 2 -1/2 square miles with a population of approximately 10,900 residents. The City provides services to its citizens in many areas such as: Public safety 2. Streets and public improvements 3. Parks and Recreation 4. Planning and Zoning 5. Code Enforcement 6. Solid Waste 7. Circulator 8. General administrative services 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 $7.8 million covering about one hundred and seventy seven (177) employees. The total budget for fiscal year 2006/2007 is $16,426,613. More detailed information on the government and its finances can be found in the City's Annual Budget document, Comprehensive Annual Financial Report, and Code of Ordinances available through the City Clerk's Office and the Finance Department, located at City of South Miami City Hall for a fee. This information can also be found on the city's website at www.cityofsouthmiami.net. D. FUND STRUCTURE The City of South Miami uses the following fund types and account groups in its financial reporting: Page 6 of 20 Fund Tvpe General Fund Special Revenue Funds Enterprise Fund Internal Service Fund Fiduciary Funds Debt Service Fund Capital Projects Funds General Fixed Assets Trust and Agency Funds E. 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. F. FEDERAL AND STATE 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. U.S. Department of Justice 2. U.S. Department of Housing and Urban Development 3. U.S. Department of Treasury 4. Federal Emergency Management Agency 5. Florida Recreation Development and Assistance Program 6. U.S. Department of Labor 7. U.S. Department of Homeland Security G. 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. Page 7 of 20 H. PENSION PLANS The City of South Miami participates in the following pension plans: PLAN General Employee Pension Plan Police Employee Pension Plan OPTIONAL PLANS OFFERED: Deferred Compensation Plans SINGLE - EMPLOYER DEFINED DEFINED BENEFIT CONTRIBUTION X X I. AVAILABILITY OF PRIOR AUDIT REPORTS AND WORKING PAPERS Interested proposers who wish to review prior ;years' audit reports and management letters should visit the City's website at www.cityofsouthmiami.net or contact Maria Menendez, City Clerk, at 6130 Sunset Drive, South Miami, Florida 33143 or call (305) 663 -6340. Hard copies can be obtained at a fee. The City of south Miami will use its best efforts to make prior audit reports and supporting working papers available to proposers to aid their response to this request for proposal. IV. TIME REQUIREMENTS A. PROPOSAL CALENDAR AND NOTIFICATION AND CONTRACT DATES The schedule of events, relative to the procurement shall be as follows: Event 1. Issuance of Request for Proposal 2. Opening of Proposals 3. Proposal Evaluations 4. Interview Dates 5. Award of Contract 6. Contract Negotiation Date (on or by) 07/13/07 08/13/07 08/14/07- 08/24/07 08/27/07 - 08/31/07 09/04/07 - 09/07/07 09/10/07- 09/14/07 The City reserves the right to change and /or delay scheduled dates. Page 8 of 20 B. 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 151H 3. Fieldwork The auditor shall complete all fieldwork by December 31St 4. Draft Reports The auditor shall have drafts of the audit report and recommendations to management available for review by February 15th 5. Final Report The auditor will be responsible for printing the number of copies needed by the City of South Miami of the Comprehensive Annual Financial Report by March 7th. The City of South Miami will be responsible for supplying the tabs and covers for the report. In addition, the final version of the Comprehensive Annual Financial Report must also be emailed to the City of South Miami in a PDF format, an Excel format and a Word format. The auditor will be responsible for presenting the CAFR to the Mayor and City Commission prior to the second Mayor and City Commission meeting in March. C. DATE FINAL REPORT IS DUE It is anticipated that the auditor will deliver the opinion letter, management letter, and all requested reports by March 7TH of each year. Page 9 of 20 V. PROPOSAL REQUIREMENTS A. SUBMISSION OF PROPOSALS The following materials should be submitted for a proposing firm to be considered: 1. An original copy (so marked) of the Proposal and five (5) copies should be submitted to the City of South Miami, City Hall, located at 6130 Sunset Drive, South Miami, Florida 33143, to the attention of Maria Menendez, City Clerk. It should include the following: a. Title Page Title page showing the request for proposals' subject, the firm's name, the name, address and telephone number of contact person, and the date of the proposal. b. Table of Contents The table of contents of the proposal should include a clear and complete identification of the materials submitted by section and page number. c. Transmittal Letter This letter will summarize in a brief and concise manner the Proposer's understanding of the work to be performed, the commitment to perform the work within the anticipated time period, a statement why the firm believes itself to be best qualified to perform the engagement, and a statement that the proposal remains in effect for ninety (90) days. An authorized agent of the Proposer must sign the Letter of Transmittal indicating the agent's title or authority. d. Technical Proposal The detailed proposal should follow the order set forth in Section IV (B) of this Request for Proposal. e. Price Proposal As detailed in Section IV (C) of this request for proposals. f. Statement acknowledging receipt of each addendum issued by the City (if any). 2. Proposals must be submitted in a sealed envelope clearly marked with the name of the audit firm "Request for Proposal SM- FN0713 -2007 RFP, External Audit Services, August 13, 2007 ". Page 10 of 20 B. TECHNICAL PROPOSAL 1. General Requirements The purpose of the technical proposal is to demonstrate the qualifications, competence and capacity of the firms seeking to undertake an independent audit of the City of South Miami in conformity with the requirements of this request for proposals. As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposal requirements. The technical proposal should address all the points outlined in the request for proposals. The Proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of the request for proposals. While additional data may be presented, the following subjects, item Nos. 2 through 9 must be included. They represent the areas in which the proposal will be evaluated. 2. Independence The firm should provide an affirmative statement that it is independent of the City of South Miami as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. The firm should also list and describe the firm's professional relationships involving the City of South Miami for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. In addition, the firm shall give the City of South Miami written notice of any professional relationships entered into during the period of this agreement. 3. License to Practice in Florida An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in Florida. Page 11 of 20 4. Firm Qualifications and Experience The proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full -time basis and the number and nature of the staff to be so employed on a part-time basis. If the proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firm a certified public accountant in Florida. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit. Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City of South Miami. However, in either case, the City of South Miami retains the right to approve or reject replacements. Consultants and firm specialists mentioned in response to this request for proposal can only be changed with the express prior written permission of the City of South Miami, which retains the right to approve or reject replacements. Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same or better qualifications or experience. 5. Prior Engagements with the City of South Miami List separately all engagements within the last five years, for the City of South Miami by type of engagement (i.e., audit, management advisory services, other). Indicate the scope of work, date, engagement partners, the location of the firm's office from which the engagement was performed, and the name and telephone number of the principal client contact. Page 12 of 20 6. Similar Engagements With Other Government Entities For the firm's office that will be assigned responsibility for the audit, list the most significant engagements (maximum of 5) performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, and the name and telephone number of the principal client contact. 7. Specific Audit Approach The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section II of this request for proposal. In developing the work plan, reference should be made to such sources of information as the City of South Miami's budget, financial and other management information, much of which is available on the City's website, "www. cityofsouthmiami. net ". Proposers will be required to provide the following information on their audit approach: a. Proposed segmentation of the engagement; b. Level of staff to be assigned to each proposed segment of the engagement; c. Sample size and the extent to which statistical sampling is to be used in the engagement; d. Extent of use of EDP software in the engagement; e. Type and extent of analytical procedures to be used in the engagement; f. Approach to be taken to gain and document an understanding of the City of South Miami' internal control structure; g. Approach to be taken in determining laws and regulations that will be subject to audit test work and h. Approach to be taken in drawing audit samples for purposes of tests of compliance. Page 13 of 20 8. Identification of Anticipated Potential Audit Problems The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving the problem and any special assistance that will be requested from the City of South Miami. 9. Each firm is required to complete the City of South Miami Disclosure Affidavit and the Florida Statute Public Entity Crime Form. (See attached Forms) C. PRICE PROPOSAL 1. Submit 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. Include the cost of each audit for each of the next three (3) fiscal years: 2007 — 2009. 2. Rates for Additional Professional Services If it should become necessary for the City of South Miami to request the auditor to render any additional services to either supplement the services requested in this Request for Proposal or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only upon a written agreement between the City of South Miami and the firm. 3. Manner of Payment Payments will be based on a schedule of payments to be developed upon awarding of the contract. The City reserves the right to inspect records supporting the auditor's billings. D. ADDENDA, ADDITIONAL INFORMATION Any addenda or answers to written questions supplied by the City to participating Proposer's become part of this Request for Proposal and the resulting contract. This proposal form shall be signed by an authorized company representative, dated and returned with the proposal. No negotiations, decisions or actions shall be initiated or executed by the Proposer as a result of any discussions with any City employee. Only those communications which are in writing from the Finance Director may be considered as a duly authorized expression. Also, only communications from Proposers which are signed and in writing will be recognized by the City as duly authorized expressions on behalf of the Proposer. Page 14 of 20 Responses will be in writing and copies to all Proposers as addenda to this request for proposal. Questions regarding this request for proposal must be sent to Maria Menendez, City Clerk, 6130 Sunset Drive, South Miami Florida 33143. VI. EVALUATION OF PROPOSALS Evaluation Method and Criteria A selection committee appointed by the City of South Miami will evaluate proposals submitted. Proposals will be evaluated in accordance with weighted criteria listed below: POINT RANGE Proposer's Expertise and Experience 0-50 Audit Approach 0-30 Cost of Services 0-20 Total 100 These weighted criteria are provided to assist the proposers in the allocation of their time and efforts during the submission process. The criteria also guides the Selection Committee during the short- listing and final ranking of proposers by establishing a general framework for those deliberations. Short - listed proposals shall be selected for an interview prior to a recommendation being presented to the City Manager. As the best interest of the City may require, the right is reserved to reject any and all proposals or waive any minor irregularity or technicality in proposals received. Proposers are cautioned to make no assumptions unless their proposal has been evaluated as being responsive. The successful Proposer shall be required to execute a City contract covering the scope of services to be provided and setting fourth the duties, rights and responsibilities of the parties. This contract must be executed by the successful Proposer prior to recommendation of award to the City Manager. Page 15 of 20 VII. SUMMARY OF DOCUMENTS TO BE SUBMITTED WITH PROPOSALS The following documents must be attached to your response to this request for proposal: A list of References (minimum of three) Proof of Professional Liability Insurance City of South Miami Disclosure Affidavit Florida Statute Public Entity Crime Form Non - Collusion Affidavit VIII. AWARD OF CONTRACT It is expected that, after review of the Selection Committee recommendation(s), the City Manager and /or his /her designee will negotiate a contract with the approved firm in accordance with the specification set forth in this document, the selected proposal, and the applicable requirements of the Law and Rules of the Florida Board of Accountancy, Department of Professional Regulation. This contract will then be submitted to the Mayor and City Commission for final approval. CONE OF SILENCE ORDINANCE IS APPLICABLE TO THIS SOLICITATION The "Cone of Silence" specifically prohibits communication in regarding REP "S (bids) or any solicitation with the City of South Miami staff except by written means, with copy filed with the City Clerk. Certain exceptions are made such as oral communications during pre - proposal conferences. This takes effect upon advertisement for Request for Proposal and terminates when the City Manager makes recommendation for award to the City Commission. In addition to any other penalties provided by law, violation of the Cone of Silence shall render any proposal disqualified. Page 16 of 20 CITY OF SOUTH MIAMI DISCLOSURE AFFIDAVIT being first duly sworn, state: The full legal name and business address* of the person or entity contracting or transacting business with the City of South Miami are: If the contract or business transaction is with a corporation, the full legal name and business address* shall be provided for each officer and director and each stockholder who holds directly or indirectly five percent (5 %) or more of the corporation's stock. If the contract or business transaction is with a partnership, the full legal name and business address* shall be provided for each partner. If the contract or business transaction is with a trust, the full legal name and address* shall be provided for each trustee and each beneficiary. All such names and addresses are: The full legal names and business address* of any other individual (other) than subcontractors, material men, suppliers, laborers, or lenders who have, or will have, any interest (legal, equitable beneficial or otherwise) in the contract or business transaction with the City of South Miami are: LEGAL SIGNATURE OF AFFIANT (Print or Type Legal Name of Affiant) Sworn to and subscribed before me this day of , 2 Notary Public - State of Florida My Commission Expires: Print, Type or Stamp commissioned name of Notary Public NOTARY SEAL Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Page 17 of 20 SWORN STATEMENT PURSUANT TO SECTION 287.133 FLORIDA STATUES, ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO BE THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to (Print name of the public entity) by (Print individual's name and title) for (Print name of entity submitting sworn statement) whose business address is: and (if applicable) its Federal Employer Identification Number (FEIN) is (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement: I understand that a "public entity crime" as defined in Section 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 with the United States, including, but not limited to, any bid or contract for goods or services, any lease for real property, or any contract for the construction or repair of a public building or public work, involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. I understand that "convicted" or "conviction" as defined in Section 287.133(1) (b), Florida Statutes, means a fmding 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 novo contend ere. 4. I understand that an "affiliate" as defined in Section 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 Section 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 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, partners, shareholders, employees, members, and agents who are active in management of an entity. Page 18 of 20 6. A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded 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 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. Based on information and belief, the statement that I have marked below is true in relation 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 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, executive, 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 a copy of 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. LEGAL SIGNATURE OF AFFIANT Sworn to and subscribed before me this Notary Public - State of Florida (Print or Type Legal Name of Affiant) day of 2 My Commission Expires: Print, Type or Stamp commissioned name of Notary Public NOTARY SEAL Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Form PUR 7068 (Rev. 03/07/97) Page 19 of 20 State of County of NON - COLLUSION AFFIDAVIT OF (PRIME BIDDER being first duly sworn, deposes and says that: 1. He is of the Bidder that has submitted the attached Bid; 2. He is fully informed respecting the preparation and contents of the attached Bid and all pertinent circumstances respecting such Bid; 3. Such Bid is genuine and is not a collusive or sham Bid; 4. Neither the said Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties in interest, including this Affiant, has in any way colluded, conspired, connived or agreed, directly or indirectly with any other Bidder, firm or person to submit a collusive or sham Bid in connection with the Contract for which the attached Bid has been submitted or to refrain from bidding in connection with such Contract, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Bidder, firm or person to fix the prices in the attached Bids or of any other Bidder, or to fix any overhead, profit or cost element of the Bid price or the Bid price of any other Bidder, or to secure through any collusion, conspiracy, connivance or unlawful agreement any advantage against the (Local Public Agency) or any person interested in the proposed Contract; and 5. The price or prices quoted in the attached Bid are fair and proper and are not tainted by any collusion, conspiracy, connivance or unlawful agreement on the part of the Bidder or any of its agents, representatives, owners, employees, or parties in interest, including this Affiant. LEGAL SIGNATURE OF AFFIANT (Print or Type Legal Name of Affiant) Sworn to and subscribed before me this day of _'2 Notary Public - State of Florida My Commission Expires: Print, Type or Stamp commissioned name of Notary Public NOTARY SEAL Personally known OR Produced Identification Type of Identification Produced _ *Post office box addresses not acceptable. Page 20 of 20 KE EFE, McCU L]LOUG H[ & CO., ILL} CERTIFIED PUBLIC ACCOUNTANTS ]PROPOSAL FOR AUDITING SERVICES RF P NO. ]FAT 2006/07 - SM0504 -2007 FOR CI'T'Y OF SOUTH MIAMI K ElEFE, McCU L]LOUG HI & CO., ]LILP CERTIFIED PUBLIC ACCOUNTANTS ]PROPOSAL FOR AUDITING SERVICES RF]P N®. ]FN 2006/07 - SM0504 -2007 FOR CITY OF SOUTH[ MIAMI SUBMITTED ON MAY 25, 2007 ]KEEFE, MCCULLOUGH & CO., LLP, C.]P.A.'S 6550 NORTH ]FEDERAL HIGHWAY SUITE 410. ]FT. LAUDERDALE, FLORIDA 33305 954- 771 -0896 FIRM CONTACT PERSONS: Cynthia L. Calvert, C.P.A., Partner William G. Benson, C.P.A., Partner K E]E1FIE, McCU LLOUGH & CO., ILILP CERTIFIED PUBLIC ACCOUNTANTS PROPOSAL FOR AUDITING SERVICES RF P N®. FN 2006/07 - SM0504 -2007 FOR CITY OF SOUTH MIAMI I FABLE OF CONTENTS SECTION Letter of Transmittal I Detailed Proposal �g Service 'beam Member Profiles Peer Review Documents IV Price Proposal V Proposer Warranties VI "115 1 ' . Sects ®n I l� -1vt I JOHN R. KEEFE, C.P.A. JOHN E. McCULLOUGH, C.P.A. (RETIRED) THOMAS T. CARPENTER, C.P.A. PAUL B. SNEIDER, C.P.A. (RETIRED) STEVEN H. WOODS, C.P.A. DAVID T. WILLIAMS, C.P.A. JOSEPH D. LEO, C.P.A. WILLIAM G. BENSON, C.P.A. BRIAN D. PINNELL, C.P.A. (RETIRED) KENNETH G. SMITH, C.P.A. LOUIS R. PROIETTO, C.P.A. CYNTHIA L. CALVERT, C.P.A. CHARLES K. RUMPF, C.P.A. ROSS S. GOTTHOFFER, C.P.A. ISRAEL J. GOMEZ, C.P.A. HILLARY B. DAIGLE, C.P.A. JAMES R. LARAWAY, C.P.A. Mayor and Members of the City Commission City of South Miami 6130 Sunset Drive South Miami, Florida 33143 Dear Mayor and Commission Members: CIE]E2TEFIIED ]P- U]BIC ][C ACCOVJNTANTS 6550 NORTH FEDERAL HIGHWAY SUITE 410 FORT LAUDERDALE, FLORIDA 33308 (954) 771 -0896 FAQ: (954) 938 -9353 E -MAIL: lunc @ lunccpa. corn May 25, 2007 We are pleased to propose to perform auditing services for the City of South Miami (the "City "). It is our understanding that our proposal covers the annual financial and compliance audit of the various funds and account groups of the City for the fiscal year ending September 30, 2007, with an option to audit the fiscal years September 30, 2005 and 2009. Our examination of the City's financial statements will be conducted in accordance with; 1. Generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants; 2. The standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standards (1994) issued by the U.S. General Accounting office; 3. The provisions of the Single Audit Act of 1954 (as amended in 1996); 4. US. Office of Management and Budget (OMB) Circular 133 Audits of States, Local Governments and Non - Profit ®rani. atz ions, and; 5. The State of ]Florida, Mules of the Auditor General for the State of Florida relating to Section 11.45 (3) (a) (4) of the Florida Statutes. Keefe, McCullough & Co., LLP, C.P.A.'s is committed to performing the auditing services within the prescribed time frame as outlined in the City's request for proposal number 07 -04 -01 beginflaing with the fiscal year ending September 30, 2007. The following individuals are authorized to make representations for the firm: Cynthia L. Calvert, C.P.A., Partner William G. Benson, C.P.A., Partner Keefe, McCullough & Co., LLP,_C.P.A.'s 6550 forth Federal Highway, Suite 410 Ft. ]Lauderdale, Florida 33305 954 -771 -0596' City of South Miami -2- May 25, 2007 We believe our firm to be best qualified to perform your audit engagement based on substantial governmental experience obtained over the entire period of our firm's existence, our firm's commitment to continue to provide the necessary continuing professional education to qualify all of our professional accounting staff in this specialized area, our absolute dedication to excellence and quality in our practice and our unique service philosophy which has created a dedicated and satisfied clientele over many years. We hereby attest to our authority to submit this proposal and to individually bind Keefe, McCullough & Co., LLP, C.P.A.'s 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 ninety (90) days from the date of the proposal Regards, KEEFE, McCULLOUGH & CO., LLP Section 11 TECHNICAL PROPOSAL 1. General Requirements. ]Keefe, McCullough & Co., IL]Lp, C.P.A.'s has existed as a firm for over thirty -five years and we are located in Fort Lauderdale to serve the South Florida area. Our office consists of nine partners, approximately fifty (50) professional accounting staff members and administrative support personnel. We have the capacity to handle the. City's auditing needs and significant experience representing South Florida municipalities. All of the firm's professional accounting staff are a part of the governmental audit staff. We are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Our practice includes audit engagements, management advisory services, tax planning and tax return preparation, and consulting services. We believe our growth can be attributed to our ability to give each client, regardless of size, personalized and timely service of the highest quality. Our service philosophy is based on the premise that every engagement receives personal overall supervision from a firm partner or partners. This approach guarantees that the same person will be in charge of your audit year after year. In addition, while the primary purpose of our auditing services is completing the audit of your financial statements and rendering an opinion on their fairness, we pride ourselves in continually looping for, and communicating by management letter or informal discussion, recommendations that may result in more efficient operations, stronger accounting and administrative controls or cost savings to our clients. Our firm's attention does not cease when your financial statements have been completed. We will be accessible to you throughout the year to provide answers to questions and consulting services, as needed. Our firm presently provides auditing services for a number of governmental entities, community mental health centers, employee benefit plans, not -for- profit organizations, and other entities. We are very proud to have served as independent auditors for governmental entities similar to yours and numerous not- for - profit organizations. We have listed several of these entities for your reference as part of this detailed proposal We believe that engagement tenure is indicative of the quality and continuity of our service, our flexibility in handling growth situations, and dealing with changing management and personnel. We feel that we excel in dealing with our clients on an individual basis and tailoring our service to meet their specific requirements. We have substantial experience in the area of compliance auditing in accordance with Government Auditing_ Standards ( "The Fellow Book ") and the OMB Circulars "Audits of State and ]Local Governments" and "Audits of Institutions of Higher ]Education and Other Nonprofit Organizations." We have many clients with substantial grant revenue that require Federal Single Audit and Florida Single Audit procedures. Due to the concentration of this type of work in our practice, we provide each member of our professional accounting staff with eighty hours of continuing professional education every two years. Of this total, twenty -four hours directly relate to governmental or other "Yellow Book" type engagements. TECHMCAL ]PROPOSAL 11. General Requirements (continued). Our firm participates in the American Institute of Certified ]Public Accountants Quality Review ]Program and we received an unqualified opinion on our last four quality reviews We have included documentation relating to the most recent review in Section ICI. Our firm recognizes that the most important product we can provide to a client is prompt and effective service of the highest quality. All our efforts, as a firm are directed toward achieving that goal. We are confident we can serve you to your complete satisfaction and we are conu-nitted to utilizing the highest level of skills available in our firm to accomplish that very important responsibility. 2. Independence. The firm should provide an affnrrnative statement that it is independent of the City of South Miami as defined by the U.S. General Accounting Office's Government Auditing Standards. We are independent of the City as set forth in the United States General Accountability Office (GAO) Dover runental Auditing Standards and as outlined in the State of )Florida Department of ]Professional Regulation Laws and Rules of the State of ]Florida ]hoard of Accountancy and the American Institute of Certified public Accountants. The fair should also list and describe the firm's professional relationships involving the City of South Miami or any of its agencies for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. The firm has had no previous professional relationships involving the City or any of its agencies for the past five (5) years. The firm will provide the City written notice of any professional relationships entered into during the period of this agreement. 3. License to practice in Florida. An affirmative statement should be included that the firm and all assigned ley professional staff are properly licensed to practice in Florida. Keefe, McCullough & Co., LL]P, is properly licensed in the State of ]Florida by the Department of professional Regulation. Our license number is AD 0010282. Further, all members of the firm that are designated as Certified Public Accountants are properly licensed in the State of Florida. TECHMCAL PROPOSAL 40 Firm qualifications and experience. The proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full -time basis and the number and nature of the staff to be so employed on a pant -time basis. Keefe, McCullough & Co., 3L]LP, C.P.A.'s has existed as a firm for over thirty -five years and we are located in Fort Lauderdale to serve the South Florida area. Our office consists of nine partners, approximately fifty professional accounting staff members and administrative support personnel. The number and level of full -time and part -time staff to be assigned to the engagements would be discussed and approved by client finance personnel. We have listed additional information regarding a proposed staffing plan in number 7. We have substantial experience in the areas of internal control and compliance auditing in accordance with "Government Auditing Standards" ( "The Yellow Book"), Federal Single Audits in accordance with OMB Circular A -133 "Audits of States, ]Local Governments, and Non - Profit Organizations ", the Florida Single Audit Act, and the Mules of the Auditor General of the State of Florida. Due to the concentration of this type of work in our practice, we provide each of our Governmental and non - profit accounting staff members with at least eighty hours of continuing professional education every two years: Our governmental audit staff consists of twenty -five professionals. In addition, the firm belongs to the AICPA, FICPA, AICPA Governmental Audit Quality Center, the Government Finance Officers Association and the Froward County ]League of Cities. Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. A profile of each audit team member is included in Section III, which lists specific governmental experience, qualifications and continuing professional education. Due to our firm's concentration of governmental and not - for - profit clients, we sponsor continuing professional education courses annually regarding a variety of governmental subjects, including Governmental Accounting Standards ]Board Statement Number 34 (GASB 34) and other current GASB pronouncements. One eight -hour governmental seminar is offered to our governmental clients. In addition, our entire professional governmental accounting staff takes a significant number of "governmental qualified" continuing education courses every year. TECHNICAL PROPOSAL 40 Firm qualifications and experience (continued). Other audit personnel may be changed at the discretion of the proposer provided that replacements have substantially the same air better quOMcaticns or experience. We have experienced very low turnover of our professional accounting staff members and our firm philosophy emphasizes direct partner involvement in each engagement including various phases of the audit fieldwork and review processes. Such involvement positively impacts engagement staff continuity. We will communicate with City finance personnel in the event of staff turnover and promptly identify a mutually agreeable and governmentally qualified replacement team member. However, we understand that the City retains the right to approve or reject replacements. 5. The firm should also list and describe the firm's professional relationships involving the City of South Miami or any of its agencies for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. The firm has had no previous professional relationships involving the City or any of its agencies for the past five (5) years. The firm will provide the City written notice of any professional relationships entered into during the period of this agreement. 6. Similar engagements with other Government Entities. Fair the firm's office that will be assigned irresponsibility fair the audit, list the most significant engagements (maximum of 5) performed in the last give years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. Also, include the experience in assisting other municipal clients in obtaining the CFGA Certificate of Achievement for Excellence in Financial Reporting and implementation of GASB 34 All municipalities listed below have received the Certificate of Achievement for Excellence in ]Financial Reporting on their Comprehensive Annual Financial Reports (CAIiR) with the exception of one city that elects not to participate in the program. Mr. Robert Lange, Director of Finance City_ of North Bay Village 7903 ]East Drive North Bay Village, BL 33141 305- 756 -7171 Scope of work: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government ]Finance Officers Association Assistance in helping the City comply with the requirements of Governmental Accounting. Standards Board Statement Number 34 (GASB 34) and related pronouncements Date of work: 2002 through 2006 Engagement partner(s): Kenneth G. Smith, C.P.A. Approximate number of hours: 450 TECHNICAL ]PROPOSAL 6. Similar engagements with other Government Entities (continued).. Ms. Judith C. ]Kilgore, ]Finance Director City of Parkland, Florida 6500 parkside Drive ]Parkland, BL 33067 954- 753 -5040 Scope of work: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in ]Financial Reporting issued by the Government Finance Officers Association Assistance in helping the City comply with the requirements of Governmental Accounting Standards ]Board Statement Number 34 (GASB 34) and related pronouncements Date of work: 1995 through 2006 Engagement partner(s): ]Kenneth G. Smith, C.P.A. Approximate number of hours: 425 Mr. Herbert ]H[erriman, Finance Director City of Plantation, IFIor ida 400 N.W. 73rd Avenue Plantation, EL 33317 954- 797 -2202 Scope of work: Annual financial and compliance audits of the City and its blended component units Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statement Number 34 (GASB 34) and related pronouncements Date of work: 1994 through 2006 Engagement partner(s): William G. Benson, C.P.A. Approximate number of hours: 800 Mr. John R. Flint, City Manager City of Weston, ]Florida 2500 Weston load, Suite 101 Weston, EL 33331 954 -385 -2000 Scope of work: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for ]Excellence in Financial ]Deporting issued by the Government ]Finance Officers Association Date of work: 2004 through 2006 Engagement partner(s): Cynthia L. Calvert, C.P.A. Approximate number of hours: 1,000 TECHMCAL PROPOSAL 6. Similar engagements with other Government Entities (continued). Ms. Maria Camacho, ]Finance Director Town of Golden Beach One Golden Beach Drive Golden ]Beach, FL 33160 305 -932 -0744 Scope of work: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for ]Excellence in ]Financial Deporting issued by the Government Finance Officers Association Date of work: 2002 through 2006 Engagement partner(s): Kenneth G. Smith, C.I.A. Approximate number of hours: 400 All of the municipalities listed above have implemented Governmental Accounting Standards ]Board (GAS]B) Statement Number 34. 7. Specific audit approach. The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the scope of services to be provided as defined in Section 11 of this request for proposal. In developing the work plan, reference should be made to such sources of information as the City of South Miami budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. Proposers will be required to provide the following information on their audit approach/plan: a) proposed segmentation of the engagement; b) level of staff to be assigned to each proposed segment of the engagement; c) sample size and extent to which statistical sampling is to be used in the engagement; d) extent of use of EDP software in the engagement; e) type and extent of analytical procedures to be used in the engagement; f) approach to be taken to gain and document an understanding of the City of South Miami's internal control structure, g) approach to be taken in determining laws and regulations that will be subject to audit test work, h) approach to be taken in drawing audit samples for purposes of tests of compliance; Keefe, McCullough & Co., I.LP, C.]P.A.'s anticipated approach to the examination of the financial statements of the City is summarized below: General Mork Flan: We have provided below a preliminary engagement work plan to perform the financial and compliance audits which involve the General ]Fund, Special Revenues Fund, Enterprise Fund, Internal Service ]Fund, Fiduciary Funds, Capital ]Projects Fund, Trust and Agency Funds, and general fixed assets and long -term debt account groups of the City. In performing the financial and compliance audits for the City we will follow a very detailed and comprehensive audit program. Further, it is our policy to utilize the talents of our client's personnel wherever and whenever it is. feasible to do so in the course of any engagement in order to most efficiently perform the engagement. The following is a. summary of the general work plan: TECHNHCAL ]PROIPOSA. 7. Specific audit approach. (continued) Preliminary Work: Audit Area Obtain an understanding of the City's accounting and management systems including documentation of the system of internal control through conferences with the various key finance department personnel. Obtain an understanding of the various funds and account groups utilized by the City. Responsible Professional Cynthia L. Calvert Cynthia L. Calvert Steve A. Akins Review the City's grants, contracts and Cynthia L. Calvert various revenue sources and complete Steve A. Akins "Single Audit" checklist for determination of compliance audit requirements and reporting requirements for both ]Federal and State guidelines. Review of bond covenants and pertinent ordinances for determination of compliance audit requirements. Assess control risk and determine extent of testing. Review and perform certain transaction and procedural tests which will include the examination of source documents. 'These tests of the system will include tests of cash receipts and disbursements; sales and utility billing, compliance, and payroll. Audit . samples will be determined based on transaction size and number of total transactions. ]Perform preliminary analytical review procedures. ][review commission and other pertinent minutes. )Perform compliance audit procedures where necessary Coordinate preparation of confirmation requests. Working paper review. Steve A. Akins Cynthia L. Calvert Steve A. Akins Staff Accountant Steve A. Akins Cynthia L. Calvert Steve A. Akins Staff Accountant William O. Benson Plan the financial audit procedures with the Cynthia L. Calvert Director of Finance including a list of schedules and working papers that could be prepared by the City personnel. Selection and planning of certain confirmations to be prepared. %o TECHNICAL PROPOSAL Specific audit appiroach. (continued) ]Final Mork: Perform various tests and validation procedures on selected asset and liability accounts in all funds and account groups. ]Examine certain revenue and expenditure accounts in all funds and account groups. Send confirmations where applicable. Send correspondence to attorneys as necessary. Perform final compliance testing as necessary. Perform final analytical procedures. Working paper review and proposed journal entry approval. Exit conference with City Manager and the Director of ]Finance Responsible Professional Cynthia L. Calvert Steve A. Akins Steve A. Akins Staff Accountant Steve A. Akins Steve A. Akins Steve A. Akins Steve A. Akins William G. ]Benson Cynthia L. Calvert William G. Benson Sample sizes in the various phases of the engagement would be determined based on population sizes, audit objectives and nature of transaction and \or account. We have standardized software that assists in the selection of samples. Additionally, we would utilize both "statistical" and "non- statistical" methods to select certain test transactions. We will also utilize various forms of analytical procedures to accomplish certain objectives. We anticipate areas of concentration subject to analytical procedures to be services revenue and expenditures. We retain the right to use judgement as to the extent of analytical procedures to be used based mainly on results of other testing completed. Keefe, McCullough fir. Co., LLP provides auditing services to a number of organizations with computerized accounting and other management information systems. All members of our firm are involved daily in the usage of a local area network (LAN) and have proficient "hands on" computer skills. We have certified network engineers on staff to assist in client matters when appropriate. Our professional accounting staff members have taken various college level educational courses and have participated in various continuing education courses on computer science, data processing systems, and other related subjects. TECHNHCAL PROPOSAL i, Specific audit approach. (continued) Rg 3>ts: ]Preparation of ]Deport on the General ]Purpose Financial Statements. preparation of ]Deports on Internal Controls and Compliance. Preparation of Schedules of Federal and State Financial Assistance along with the preparation of the "in- relation to" report on the schedules. (if necessary) Preparation of the management letter. Review of the financial statements and other information. Cold review of the financial statements and other information. Cynthia L. Calvert Steve A. Akins Cynthia L. Calvert Cynthia L. Calvert William G. ]Benson Kenneth G. Smith ][due to the fact that our firm presently represents several local municipalities and many governmental taxing districts, we have substantial experience in providing other consulting services to the City. We have experience in franchise fee auditing, internal control, systems reviews, audit work in connection with bond underwriting and also consulting projects which the City may consider. o Hdentification of potential Audit problems. The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving the problem and any special assistance that will be requested from the City of South Miami. At this time we are not aware of any potential audit problem areas. if selected, we will communicate any potential problem areas we become aware of during the audit. At that time, we would outline our approach to resolving such problem areas and the level of assistance necessary from the City's personnel. 9. City of South Miami Disclosure Affidavit, Each firm is required to complete the City of South Miami Disclosure Affidavit and the Florida] Statute public Entity Crime Form. (see attached Forms) We have included our firm's completed Disclosure Affidavit and Florida Statute public ]Entity Crime Form in Section VI. Ca price proposal. We have included the requested fixed fee performance based cost proposal information in Section V. Section III ]KE EFE MCCJLLOUGH & CO. LLP CFRTIF D PUBLIC ACC®UNUNTS SERVICE TEAM MEMBER PROFILE William Marketing '� Z Education Washington and Lee University Career Experience Keefe, McCullough & Co., LLP, C.P.A. Coopers & Lybrand, C.P.A.'s Engagement Experience BS degree Major - accounting Partner 20 years Senior 2 years Keefe, McCullough & Co., LLP, C.P.A.'s Audit Engagements: • Air - Conditioning & Refrigeration Wholesalers • Alzheimer's Family Center, Inc. • American Eldercare, Inc. • Arbor Greene Community Development District • Bonita Springs Charter School • Bonnet Creek resort Community Development District • Broward County League of Cities, Inc. • Cape Coral Charter School • Carnahan, Proctor and Cross, Inc. (DOT overhead audit) • Caroch Properties • Center for Family and Child Enrichment, Inc. • Championsgate Community Development District • Charter Schools USA, Inc. • Charter Schools USA 401(k) Plan • City of Margate, Florida • City of Plantation, Florida • City of Weston, Florida • Colonial Inn at Heritage Park, LLP • Community Asphalt Corp. • Coral Springs Improvement District • County Sanitation, Inc. • Delray Youth Enrichment Development Center, Inc. • Deer Island Community Development District • The Downtown Miami Charter School, Inc. • Driftwood Beach Club Association, Inc., • East Homestead Community Development District • Ecological Technologies, LI_,C • Falls at Marina Bay, Ltd. • First Presbyterian Continuing Church of Coral Springs, Inc. • Fogmaster Consolidated, Inc. and Subsidiaries • Gateway Charter High School • Gateway Charter School • HBC, Inc. (Millsboro Bay Club Apartments) • Habitat Community Development District • Hamal Community Development District • Henderson Mental Health Center, Inc. • Heritage Greens Community Development District • Heritage Harbour South Community Development District • Heritage dome Health, Inc. • Heritage Park, LLLP • Heritage Park, LLLP 401(k) Salary Reduction Plan and Trust Heritage Park of West Delray, LLLP * Heritage Park Retirement Communities, LLC * Hillsboro Inlet District • Hollywood Academy of Arts & Science • The Homestead Charter Foundation, Inc. • Islamorada, Village of Islands, Florida • Junior Achievement of South ]Florida, Inc. • ]Lake ]Powell Community Development District • ]Lakewood ]Ranch Community Development District • ]Lewis Marine Supply, Inc. ]Profit Sharing ]Plan - • ]Liberty Inn, ]LLC • Meadow ]Pointe Community Development District • M[editerra North Community Development District • M[editerra South Community Development District • Midtown Miami Community Development District • Mliromar ]Lakes Community Development District • Narcoossee Community Development District • North ]Broward Academy of ]Excellence • North County Charter School • North Pompano ]Baptist Church Holding Company, Inc. • Northeast Academy • Northwood Community Development District • Oakwood Center of the ]Palm ]Beaches, Inc. • Orchid Grove Community Development District • ]Palm Bay Community Development District • ]Parklands West Community Development District • ]Petmed ]Express, Inc. • ]Pine Air ]Lakes Community Development District • ]Plaza South Association, Inc. • Regency Tower Association, Inc. • Renaissance Charter School, Inc. • Renaissance Community Development District • Retirement ]Plan for Employees of Oakwood Center of the ]Palm ]Beaches, Inc. • South County ]Foundation for Mental Health, Inc. • South County Mental Health Center, Inc. • Southern Specialties, Inc. • Spicewood Community Development District • Starlink 'Telecommunication 'Technologies, Inc. • Stonegate Community Development District • The 'Town ]Foundation, Inc. • University Square Community Development District • Verandah Nest Community Development District • W. Jackson & Sons Construction Co: • Westwind Contracting, Inc. Review )Engagements: • A & A Finance Company, Inc. • Custom Wholesale Floors, Inc. • Federal ]Property Management Corp. and Subsidiaries • Flora's Distributors, Inc. • Florida Coast Insurance ]Premium, Inc. • Fresh Harvest International, Inc. • Ilyvac, Inc. • R.O. White & Company, Inc. • R & R ]Builders, Inc. • Window Components Manufacturing, Inc. Coopers and ]Lybrand, C.]P.A.'s Audit Engaggements: * Alpine ]Engineered ]Products, Inc. * Causeway ]Lumber Company, Inc. * Citizens & Southern National ]Bank Corp. Fairways ]Plaza Associates * Hatteras of ]Lauderdale, Inc. Indian Trace Special Municipal 'Tax District ]Landmark Mortgage Corp. * Mayhue's Super ]Liqquor Stores, Inc. * Meekins- lBamman Prestress, Inc. * Wendy's of South Florida, Inc. Nilson Concepts, Inc. Otth e ° TEXPeIrienc e Attended seminars and courses dealing with accounting and audit problems, reporting and disclosure issues (these courses include accounting and reporting for nonprofit organizations, governmental entities and the ]Federal and ]Florida Single Audit Acts) in 2003 and 2004 ]Experienced and qualified with respect to "Yellow ]Book ", OMB Circular A -133 and Mules of the Auditor General of the State of ]Florida compliance auditing and reporting Attended numerous seminars and courses dealing with accounting, auditing and taxation of employee benefit plans ]Litigation support services in the areas of business valuations, business losses, contract settlements and divorce issues ]Experience in dealing directly with the State of ]Florida Department of Children and ]Families concerning various compliance, audit and other issues Special consulting partner regarding the acquisition of manufacturing companies Worked with underwriters regarding various certifications required in connection with the ]Florida Community ]Provider ]Pooled ]Loan ]Program Assisted the ]First ]Presbyterian Continuing Church of Coral Springs, Inc. in restructuring their existing bond indenture ]Past ]President and 'Treasurer of the ]Executives of lBroward Graduate of, and continuing involvement in, the ]Leadership ]Broward ]Program Member of the Leadership ]Broward ]Foundation, Inc. Member and Officer in ]Knights of Columbus Appointed to the ]Broward County, ]Florida Homeless Initiative ]Partnership ]Partner in charge of special audit procedures engagement of a ]Emergency Medical Services Company ]Partner in charge of special audit procedures regarding various county franchise reports for waste hauling companies ]Partner in charge of due diligence procedures in connection with potential mergers and acquisitions Special consultant to Seventeen City Coalition (a. ]Partnership of seventeen ]Broward municipalities) regarding special audit procedures of lBroward County's ]Emergency Medical System records and negotiations with ]Broward County management ]Extensive experience regarding accounting and tax issues of ]Limited ]Liability Companies (L,L.C's) Treasurer of St. Gregory the Great Catholic School Member of St. Gregory the Great Catholic School Advisory ]Board Member of St. Gregory the Great Catholic School Home School Association ]Experience in the development of annual operating budgets for churches and schools Member of the ]Board of Directors of St. Thomas Aquinas High School Consulting partner on State of ]Florida lBroward County Health Department audit ]Experience in assisting clients in dealings with financial institutions ]Experience in assisting clients with the development of business plans, financial planning and proforma financial statements Consulting assistance in the analysis of potential investment opportunities in a variety of industries. The analysis included due diligence procedures on both historical financial information and projected future financial results KEEFE MCCJLLOUGII & CO . LLP CERTIF9D PUBLIC ACC ®gJl�i'I NTS SERVICE TEAM MEMBER PROFILE P Cynthia L. Calvert, 1. Pcirtner Education Florida Atlantic University Auburn University Career Experience ]Keefe, McCullough & Co., LLP, C.P.A.'s Engagement Experience BBA degree BA degree Partner Keefe, McCullough & Co., LLP, C.P.A.'s Audit Engagements: • Amelia National Community Development District • Arbor Greene Community Development District • Baywinds Community Development District • Beaux Arts of Museum of Art, Inc. • The Ben am Private School, Inc. • Big Brothers ers / Big Sisters Association of Florida, Inc. • Big Brothers /Big Sisters of Broward, Inc. • Bobcat 'frail Community Development District • Bonnet Creek Resort Community Development District • Briger Community Development District • Broward Adjustment Services, Inc. • Broward County Chapter - American National Red Cross • Broward County League of Cities, Inc. • Broward House, Inc. • Broward Risk Management Association • Caroch Properties • Center for Independent Living of Broward, Inc. • Central and South American World Sector, Inc. • Championsgate Community Development District • Child Protection Team of Palm Beach, Inc. • City of Aventura, Florida • City of Aventura Police Officers Retirement Plan • City of Margate, Florida • City of Parkland, Florida • City of Plantation, Florida • City of Weston, Florida * City of Wilton Manors, Florida * The Clinton Mortgage Network, Inc. * Colonial Inn at heritage Park, LLLP * Community Television Foundation of South Florida, Inc. * Community Television Foundation of South Florida, Inc. * Community Television Foundation of South Florida, Inc. * Coral Springs Improvement District * Deer Island Community Development District * Downtown Development Authority * East Homestead Community Development District * Episcopal Church of St. Mark the Evangelist * Firefighters Charitable Foundation, Inc. * Florida Atlantic University Foundation, Inc. * Florida International Academy, Inc. * Fogmaster Consolidated, Inc. Habitat Community Development District * Hamal Community Development District Major - accounting Mayor - political science 12 years Money Purchase 'Thrift Plan Retirement Plan * harbourage on Braden River Community Development, District • The Haven, Inc. • Heritage Greens Community Development District • Heritage Harbour South Community- Development District • Heritage Home Health, Inc. • Heritage ]Park, LLLP 401(k) Salary ]Deduction ]Plan and 'Trust • Heritage ]Park, LLLP • Heritage ]Park of West Delray, LLLP • Hugs for Kids • Islamorada, Village of Islands, ]Florida • Iulington Creek ]Plantation Development District • Jupiter Marine International, Inc. • ]Killarney Community Development District • ]Lake ]Powell Community Development District • Lakewood Ranch Community Development District • Lexington Oaks Communtty Development District • Margate Community Redevelopment Agency • Meadow ]Pines Community Development District • Meadow ]Pointe Community Development District • Mediterra North Community Development District • Mediterra South Community Development District • Messianique 'Training Center & Institute, Inc. • Midtown ]Miami Community Development District • Miromar Lakes Community Development District • Mitigating Circumstances S]KS Contractors, hic. • Monterra Community Development District • Narcoossee Community Development District • Northwest ]Focal ]Point Senior Center • Northwood Community Development District • OCO ]Partnership, Inc. • Oakwood Center of the ]Palm ]Beaches, Inc. • Old ]Palm Community Development District • Orchid Grove Community Development District • Osprey Health Care, Inc. • ]PlPGI\/f ]Foundation, Inc. • ]Palm bay Community Development District • ]Palm Glades Community Development District • ]Parklands West Community Development District • ]Pine Air Lakes Community Development District • ]Pine Crest ]Preparatory School, ]fnc. • ]Place of Hope Foundation, Inc. • ]Place of Hope Holdings, Inc. • ]Place of Hope, Inc. • ]Planned ]Parenthood of Greater Miami & ]Florida ]Keys, Inc. • ]Plaza South Association, Inc. • Renaissance Community Development District • S]KS ]Engineering & Planning, Inca • SOS Children's Village of ]Florida, Inc. • St. Mark's Episcopal School • Saxon business Systems, Inc. • Saxon business Systems of North ]Florida, Inc. • Security Mortgage Group, Inc. • Severn 'Trent Services • South County ]Foundation for Mental Health, Inc. • South County Mental Health Center, Inca • South Dade Venture Community Development District • Southeast Mechanical Contractors, Ltd. • The South ]Florida Church of Christ, Inc. • Spicewood Community Development District • Stevens ]Plantation Community Development District • Stoneggate Community Development District • Stone]Lake Ranch Community Development District • Sunburst Sanitation Corporation (]Franchise audit) • 'Tomoka Community Development District • 'The 'Town ]Foundation, Inc. * Town of ]Pembroke ]Park, ]Florida • 'Town of Southwest Ranches, ]Florida • University Square Community Development District • Verandah Test Community Development District • Village of Sea Ranch Lakes, ]Florida • WPb'T Communication ]Foundation, Inc. • Westchase Community Development District • Westchase ]East Community Development District * Westwind Contracting, Inc. ]review ]E�ng agements. • 1F1ora's Distributors, Inc. • G. Proulx, ]LILC • R. ®. White & Com any, Inc. • Trio Development Corporation Otheir Expeirie nc e Attended numerous seminars and courses dealing with accounting and audit problems and reporting and disclosure issues (these include accounting and reporting for nonprofit organizations, governmental entities and the ]Federal and ]Florida Single Audit Acts) ]Experienced and qualified with respect to "yellow ]Book ", ®lB (Circular A -133 and Rules of the Auditor General of the State of ]Florida compliance auditing and reporting Past President of ]Plantation Junior Woman's Club ]Founding ]Board member of the Make -A -Nish ]Foundation of South ]Florida, Inc. ]Past Director of DA]LI's, auxiliary of young At Art ]Past Director of ]Friends of Gilda's Club of South ]Florida ]Participant in State of ]Florida Auditor General seminar for local governments and nonprofits regarding the ]Florida Single Audit Act ]Experience in dealing directly with the State of ]Florida Department of Children and ]Families concerning various compliance, audit and other issues Graduate of, and continuing involvement in, the ]Leadership ]Broward ]Program Member of the ]Leadership ]Broward ]Foundation, Inc. Treasurer of Junior ]League of ]Ft. ]Lauderdale ]Participated in various seminars and in -house training programs concerning the requirements of GAS]B -34, ]Basic ]Financial Statements -and Managements Discussion and Analysis -for State and Local Governments (the ]Financial Reporting Model) Assisted municipalities and other governmental entities in planning for and implementing GASB -34, ]Basic ]Financial Statements -and Management's Discussion and Analysis -for State and Local Governments (the ]Financial Deporting Model) KEEFE McCULLGUGH & CO. LLP CERTIF9D PUBLIC ACCOUNTiNTTS SERVICE TEAM MEMBER PROFILE Kenneth G. Smith, C.P.A. Audit Partner Educati ®n Florida Atlantic University BBA degree Career Experience Keefe, McCullough & Co., LLP, C.P.A.'s Partner Engagement Experience Keefe, McCullough & Co., LLP, C.P.A.'s Audit Engagements: • A. . Hildebrandt Plumbing, Inc. • Aaxon Holdings, Itic. • All Service Refuse Company, Inc. (Franchise audit) • Alzheimer's Family Center, Inc. • Association for Retarded Citizens, South Florida, Inc. • Aventura City of Excellence School • BARC Housuag, Inc. • Beaux Arts of Museum of Art, Inc. • Big Brothers / Big Sisters of Broward, Inc. • Big • Brothers /Big Sisters Association of Florida, Inc. Biscayne Engineermg Com any, ]fne. (DOT overhead audit) Broward County League ofpCities, Inc. Broward House; Itic. * Broward League of Cities Community Trust, Inc. * Broward Risk 14anagement Association * CCL Consultants, Inc. and Subsidiaries * CCL Consultants, Inc. (DOT overhead audit) * CTI Construction Testin g & Inspection, Inc. (FDOT overhead audit) * Carnahan, Proctor and Cross, Inc. (DOT overhead audit) * Center for Family and Child Enrichment, Inc. * Center for Independent Living of Broward, Inc. * Central and South American World Sector, Inc. Central Charter School Assistance Unlimited, Inc. Cerebral Palsy Adult Home, Inc. * Cham ionsgate Community Development District * City of Aventura, Florida • City of Hollywood, Florida (internal audit) • City of Lighthouse Point, Florida • City of Margate, Florida • City of North Bay Village, Florida • City of Parkland, Florida • City of Wilton Manors, Florida • The Clinton Mortgage Network, Inc. • Colonial Inn at Heritage Park, LLP • Coral Springs Improvement District • Deer Island Community Development District • Deni Associates, Inc. (DOT overhead audit) • Electrical Generating Systems Association • Episcopal Church of St. Mark the Evangelist • F.R.S. & Associates, Inc. (]DOT overhead audit) * First Presbyterian Continuing Church of Coral Springs, Inc. * Florida International Academy, Inc. * Freightliner Trucks of South Florida, Inc. * Haines Food Service of Florida, Inc. * The Haven,. Inc. Major - accounting 17 years • Heritage ]Park, LLLP • Hino Truck of South ]Florida, hie. and Subsidiaries • Hudson Management Corporation 401(k) Salary Reduction ]Plan • ]H[ugs for ]Kids, Inc. • Iulington Creek ]Plantation Development ]District • ]Keith and Schnars, P.A. (DOT overhead audit) • ]Keith and Schnars, P.A. Profit Sharing ]Plan • ]Lewis Marine Supply Inc. ]Profit Sharing ]Plan • Messianique Training Center & Institute, Inc. • Oakwood Center of the Palm beaches, Inc. • ]Pier 66 401(k) ]Profit Sharing ]Plan. • ]Pine Crest ]Preparatory School, Inc. • ]Pine Crest ]Preparatory School, Inc. Defined ]Benefit ]Pension ]Plan • ]Pine Crest ]Preparatory School, Inc. Money ]Purchase ]Plan • ]Pizza U.S.A. ]Franchise Corp. (Franchise audit) • ]Plaza South Association, Inc. • ]Plantation Acres Improvement District • Regency 'Power Association, hie. • Retirement ]Plan for ]Employees of Oakwood Center of the ]Palm beaches, Inc. • Russell ]Engineering, Inc. • Sandor Wiener School of O portunity, Inc. • SOS Children's Tillage of ]Florida, Inc. • Smart School, Inc. • South County Mental health Center, Inc. • The South Florida Church of Christ, Inc. • Southeast Mechanical Contractors, Inc. and affiliated companies • St. Mark's ]Episcopal School • Sunburst Sanitation Corporation (]Franchise audit) • Town of Golden Beach, ]Florida • Town of Millsboro Beach, ]Florida • Town of ]Pembroke ]Park, ]Florida • 'Treasure Coast Refuse (]Franchise audit) • 'Truman Worden 'Training Center, Inc. • W. Jackson & Sons Construction Co. 401(k) Flan • Westwind Contracting, Inc. • Woodhouse, Inc. • Xpoint Technologies, Inc. Review ]Engagements: • Coral ]E�eef Club Homeowners Association, Inc. • Eagle Aircraft Services, Inc. • Florida Commercial Laundry Systems, Inc. • G. ]Proulx, LLC • ]Keith and Schnars, P.A. • LMAX Moldings, Inc. • Shenandoah General Construction Company • The South Florida Church of Christ, Inc. • Window Components Manufacturing, Inc. Ottheir Experience Attended numerous seminars and courses dealing with accounting and audit problems and reporting and disclosure issues (these courses include accounting and reporting for nonprofit organizations, governmental entities and the Federal and ]Florida Single Audit Acts) Attended numerous seminars and courses dealing with accounting, auditing, financial reporting, taxation and compliance of retirement plans. ]Experienced and qualified with respect to "Yellow book ", OMB Circular A -133 and Rules of the Auditor General of the Mate of Florida compliance auditing and reporting Involvement with various municipalities regarding their participation in the Certificate of Achievement for ]Excellence in Financial Reporting program ]Experienced with GASb 34 implementation and reporting issues Assisted with compiling financial information relative to several successful debt restructuring programs ]Past ]President of Deer ]Pointe Homeowners Association, Inc. ]Experience in special audit requirements and reporting needs for various county franchise areas for waste hauliniz companies Forensic accounting procedures engagement performed for various organizations ]Participant in State of ]Florida Auditor General seminar for local governments and nonprofits regarding the ]Florida Single Audit Act Member of Government ]Finance Officers' Association ]Experience in dealing directly with the State of ]Florida Department of Children and ]Families concerning various compliance, audit and other issues ]Participated in, various seminars and in -house training rograms concerning the requirements of GAS]B -34, basic ]Financial Statements -and Managements discussion and Analysis -for State and ]Local Governments (the ]Financial Reporting Model) Assisted municipalities and other governmental entities in planning for and implementing GAS]B -34, ]Basic ]Financial Statements -and Management's Discussion and Analysis -for State and ]Local Governments (the ]Financial Reporting Model) ]Experienced in preparing prospective financial information (forecasts and projections) for governments, not - for - profits and other entities KEEFE McCULLGUGH & CO LLP CERTIF9D PUBLIC ACCOUl\1UNTS SERVICE TEAM MEMBER PROFILE Steven A. Akins. Senior Education University of Central Florida BSBA Degree Career Experience Keefe, McCullough & Co., LLP, C.P.A.'s Senior Gables Residential, Inc. Property Accountant -Intern Engagement Experience Keefe, McCullough & Co., LLP, C.P.A.'s Audit ]Engagements: * Aaxon holdings, Inc. * Amelia National Community Development District * Big Brothers/Big Sisters of Broward, Inc. * Big Brothers/Big Sisters Association of Florida, Inc. * Briger Commumt Development District * Broward County hapter - American National Red Cross * Broward County Citizens Safety Council, Inc. * CTI Construction Testing & Inspection, Inc. * Chainpionsgate Community Development District * City of Aventura, Florida * City of Plantation, Florida * City of Weston, Florida * Colonial Inn at heritage Park, LLLP * Coral Springs Improvement District * Deer Island Community Development District * FDL holdings, Inc. * First Presbyterian Church of Coral Springs, Inc. * Gold Coast Jazz Society, Inc. * hamal Community Development District * harbourage on Braden River Conununity Development District * The haven, Inc. heritage harbour South Community Development District * heritage home health, Inc. * heritage Park, LLP * heritage Park of West Delray, LLP heritage Park Retirement Communities, LLC Islamorada, Village of Islands, Florida Lake PowellCommunity Development District • Lakewood Ranch Community Development District • Liberty Inn, LLC • Meadow Pines Community Development District • Miromar Lakes Community Development District • Narcoossee Community Development District • Parklands Nest Community Development District • Pine Air Lake Community Development District • Pine Crest Preparatory School - Money Purchase Plan • Russell Engineering, Inc. • South Cont tal health Center, Inc. - Pension Trust • S icewood C ommunity Development District • Tomoka Community Development District • The Town Foundation, Inc. • Town of Pembroke Park, Florida Majors - accounting and finance 3 years 1 year Quasi° Expeir nee Attended numerous seminars and courses dealing with accounting and auditing Maya Section IV Abbott, Jordan C& Koon, LLC CERTIFIED PUBLIC ACCOUNTANTS P.O. Box 609 ❑ 405 Second Street ❑ Manchester, GA 31816 TO the Partners (706) 846 -8401 ❑ Fax (706) 846 -3370 Keefe, McCullough & Co., LLP We have reviewed the system of quality control for the accounting and auditing practice of Keefe, McCullough & Co., LLP (the firm) in effect for the year ended August 31, 2005. A system of quality control encompasses the firm's organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of conforming with professional standards. The elements of quality control are described in the Statements nnQuality r nt n I Sta!-dardS i --Uei byth e A.—, e 'iv ru. i institute vri rv- i"ir Public Accountants (AICPA). The firm is responsible for designing a system of quality control and complying with it to provide the firm reasonable assurance of conforming with professional standards in all material respects. Our responsibility is to express an opinion on the des ±viii of the system of quality control and the firm's compliance with its system of quality control based on our review. Our review was conducted in accordance with standards established by the Peer Review Board of the AICPA. During our review, we read required representations from the firm, interviewed firm personnel and obtained an understanding of the nature of the firm's accounting and auditing practice, and the design of the firm's system of quality,/ control sufficient to assess the risks implicit in its practice. Based on our assessments, we selected engagements and administrative files to test for conformity with professional standards and compliance with the firm's system of quality control. The engagements selected represented a reasonable cross- section of the firm's accounting arid auditing practice with emphasis on higher -risk engagements. (The engagements selected included among others, audits of Employee Benefit Plans and engagements performed uncle. Government Auditing Standards. Prior to concluding the review, we reassessed the adeq«acy of the scope of the peer review procedures and met with firm management to discuss the results of our review. We believe that the procedures we performed provide a'reasonahle basis for .DL lr opinion. In performing our review, we obtained an understanding of the system of quality control for the firm's accounting and auditing practice,. In addition, we tested compliance with the firm's quality control policies and procedures to the extent we considered appropriate. These tests covered the application of the firm's policies and procedures on selected engagements. Our reviewwas based on selected tests therefore it would not necessarily detect all weaknesses in the system of quality control or all instances of noncompliance with it. There sire inherent limitations in the effectiveness of any system of quality control and therefore noncompliance with the system of quality control may occur and not be detected. Projection of any evaluation of a system of quality control to future periods is Subject to the risk that the system of quality control may become inadequate because of changes in conditicris, or because the degree of compliance with the policies or procedures may deteriorate. MEMBERS OF PRIVATE COMPANIES PR.ACTCE SECTION OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GEORGIA SOCIET`(OF CERTIFIED PUBLIC ACCOUNTANTS Page 2 of 2 In our opinion, the system of quality control for the accounting and auditing practice of Keefe, McCullough & Co., LLP in effect for the year ended August 31, 2005, has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA and was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. Manchester, Georgia December 2, 2005 A FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS t= � 325 WEST COLLEGE AVENUE -P.O. BOX 5437-TALLAHASSEE, FLORIDA 32314 TELEPHONE (850) 224 - 2727 -FAX (850) 222 -8190 Q3ldtt4l3� April 24, 2006 Joseph D. Leo, CPA Keefe, McCullough & Co., LLP 6550 N Federal Hwy Ste 410 Fort Lauderdale, FL 33308 -1417 Dear Mr. Leo: It is my pleasure to notify you that on April 24, 2006 the Florida Peer Review Committee accepted the report on the most recent peer review of your firm. The due date for your next review is February 78, 2009. This is the date by which all review documents should be completed and submitted to the administering entity. Since your firm's due d,te- falls between January and "April, you may arrange to have your review a few months earlier to avoid having a review during tax season. As you know, the reviewer's opinion was unmodified. The Committee asked me to convey its congratulations to the firm. } Sincerely, Paul N. Brown Peer Review Director of Technical Services CC: David C Jordan, CPA Firm Number: 10036786 Review Number: 227614 to a rn 'N U •N 6 � •� � a Q b U av Q fa N - n � �j � � • N yam,, gt e 4=4 bp .N Ila i a n Iffm �11 Section V CITY OF SOUTH MIAMI REQUEST FOR PROPOSAL PRICE PROPOSAL FOR THE AUDIT OF THE 2007, 2008 AND 2009 FINANCIAL STATEMENTS Keefe, McCullough & Co., LLP certifies that William G. Benson, C.P: Section VI CITY OF SOUTH MINI DISCLOSURE AFFIDAVIT being first duly sworn, state: The full legal name and business address* of the person or entity contracting or transacting business with the City of South Miami are: Keefe, McCullough & Co., LLP, C.P.A.'s 6550 North Federal Highway, #410 Ft. Lauderdale, FL 33308 If the contract or business transaction is with a corporation, the full legal name and business address* shall be provided for each officer and director and each stockholder who holds directly or indirectly five percent (5 %) or more of the corporation's stock. If the contract or business transaction is with a partnership, the full legal name and business address* shall be provided for each partner. If the contract or business transaction is with a trust, the full legal name and address* shall be provided for each trustee and each beneficiary. All such names and addresses are: John R. Keefe Thomas T. Carpenter Steven H. Woods David T. Williams Joseph D. Leo William G. Benson Kenneth G. Smith Louis R. Proietto Cynthia L. Calvert Keefe, McCullough & Co., LLP, C.P.A.'s 6550 North Federal Highway, #410 Ft. Lauderdale, FL 33308 The full legal names and business address* of any other individual (other) than subcontractors, material men, supplies, laborers, or lenders who have, or will have, any interest (legal, equitable beneficial or otherwise) in the contract or business transaction with the City of South Miami are: ONE Willi Benson Sworn to and subscribed before me this 25th day of May, 2007 0 , �A4Z� Notary Public - State of Florida My Commission expires: lt? BETH C. ANDERTON, NOTARY PUBLIC Beth C. A n d a r t o n `• Y P� «` :& Commission # DD471639 ;,..,q� Expires October 1, 20099 Personally known OIL Produced Identification "' Fra°a ®V SoododTroyFain In ®ur ®nw,ine & ©o=9n5 -70th Type of Identification Produced *Post office box addresses not acceptable Sworn Statement under §257.133 ]Florida Statutes, on ]Public ]Entity Crimes THIS FORM MUST BE SIGNED E D AND SWORN TO IN TH EPR ES ENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to City of South Miami This sworn statement is submitted by William C. ]Benson, C.P.A. for Keefe, McCullough & Co., LLF whose business address is: 6550 North Federal highway, Suite 410 ]Fort Lauderdale, ]Florida 33305 and (if applicable) its ]Federal Identification Number (FEIN) is: 59- 1363792. 2. 1 understand that a "public entity crime" as defined in §257.133(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 with 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 or any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy or material misrepresentation. I understand that "convicted" or "conviction" as defined in §257.133(1)(b), Florida statues means a finding of guild or a conviction of a public entity crime, with or without an adjudication of guild, in any federal or state trial court of record related to charges brought by indictment or information after July 1, 1959, as a result of a jury verdict, non jury trial, or entry of a plea of guilty or nolo contendre (also known as "No Contest "). 4. In understand that an "affiliate" as defined in §257.133(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 §287.133(1)(e), Florida Statutes, means any natural person or any 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 led by a public entity, or which otherwise transacts or applies to transact business with a public entity. The terra "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. 6. A person or affiliate who has been placed[ on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded 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 in excess of the threshold amount provided in §287.133 for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list. 7. Based on information and belief, the statement that I have marked below is true in relation to the entity submitting this sworn statement. (Please indicate which statement applies) : Neither the entity submitting the sworn statement, nor any offices, directors, executives, partners, shareholders, employees, members or agents who are active in management of the entity nor any affiliate of the entity have 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 the officers, directors, executives, partners, shareholders, employees, members or agents who are active in management of the entity or an affiliated of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989 and The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholder, 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 a copy of 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 A CATEGORY TWO OF ANY CHANGE IN THE INFORMATION NTAINED I THIS FORM William G. Benson Sworn to and subscribed before me this 25th day of May, 2007 Notary Public - State of Florida My Commission expires: BETH C. ANDERTON, NOTARY PUBLIC Beth C. Andbftbn Commission# DD01339 Expires Octobof 1. 2009 Personally known OR Produced Identification ° +l+ Banded Tmyfto F"0(6666.66 ao- x%3115 Type of Identification Produced APPENDIX NON - COLLUSION AFFIDAVIT State of Florida County of Broward William G. Benson, being first duly sworn, deposes and says that: 1. He is the Partner of Keefe, McCullough & Co., LLP, of the Bidder that has submitted the attached bid; 2. He is fully informed respecting the preparation and contents of the attached Bid and of all pertinent circumstances respecting such Bid; 3. Such Bid is genuine and is not a collusive or sham Bid; 4. Neither the Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties in interest, including this affiant, have in any way colluded, conspired, connived or agreed, directly or indirectly, with any other Bidder, firm or person to submit a collusive or sham Bid in connection with the work for which the attached Bid has been submitted; or to refrain from bidding in connection with such work; or have in any manner, directly or indirectly, sought by person to fix the price or prices in the attached Bid or of any other Bidder, or to fix any overhead, profit, or cost elements of the Bid price or the Bid price of any other Bidder, or to secure through any collusion, conspiracy, connivance, or unlawful agreement any advantage against the City of South Miami, or any person interested in the proposed Contract; 5 The price of prices quoted in the attached Bid are fair and proper and are not tainted by any collusion, conspiracy, connivance, or unlawful agreement on the part of the Bidder or any other of its agents, E representa tives owners employees or parties in interest including this Affant. i William . son Sworn to and subscribed before me this 25th day of May, 2007 L4LW e . DWh_'U&V_) j a Notary Public - State of Florida My Commission expires: BETA C. ANDERTON, NOTARY PUBLIC Beth C. Andertan *q� Commission # DD471639 ' o ' Expires October 1, 2009 Personally known OR Produced Identification � UndadNYNO MufAnte ins sensar -;•n,n Type of Identification Produced V 1r -t t 44 40 n c , 1 } 4 r r R a i maim Page Number 1. Transmittal letter 1 -2 2. Technical Proposal a. General Requirements 3 -7 b. Independence 8 c. ]License to ]Practice in Florida 9 -10 d. Finn Qualifications and ]Experience 11 -21 e. ]Prior ]Engagements with the City of South Miami 22 f. Similar Engagements with Other Governmental Entities 23 g. Specific Audit Approach 24 -26 h. Identification of Anticipated Potential Audit Problems 27 3. Price Proposal 28 4. Statement Acknowledging ][receipt of each addendum issued by the City (if any) 29 5. Exhibits �'r��ismittal Lot er Vp AIR, August 13, 2007 To the Honorable Mayor and Members Of the City Commission c/o Yvonne Soler - McKinley — City Manager City of South Miami, Florida Dear Ms. Soler - McKinley: We are pleased to have this opportunity to present the qualifications of the audit and consulting team of Rodriguez, Trueba & Company, CPA, P.A., ( "RT &C ") to serve as the independent auditor and professional advisor of the City of South Miami (the "City ") We will meet all terms and requirements described. in the City's request for proposal, and our proposal represents a firm and irrevocable offer for fiscal year 2007 and the subsequent fiscal years (at the option of the City). The City's audit is a significant engagement - demanding professional resources, industry knowledge and expertise, and most importantly, experience serving similar entities. our team understands the services as outlined in your request for proposals and is committed to performing all of these services within the required time frame. Selecting the RT &C team will - provide you with a number of important advantages: Stability, Longevity & Capability in Serving Government ]Entities — Rodriguez, Trueba & Company, CPA, P.A. has a history of providing quality professional services to an impressive list of public sector clients in Florida, including ]Florida cities. our team currently serves public sector entities in Florida through its public sector practice team. As a result, our professionals are prepared to bring your City an unrivaled combination of relevant technical expertise and experience in serving entities whose issues and needs align with the City's. In addition, the professionals assigned to the City's engagement each have between 5 and 20 years of experience serving Florida governments, and because of our established knowledge- sharing culture, our local professionals have direct, real -time access to the accumulated knowledge and client experiences of the RT &C team statewide. Consequently, we will provide the City with a competitive advantage - the benefit of knowledge such as "lessons learned," service innovations, value - creating ideas, engagement management tools and best practices we have gained as a result of our service to other local governments. Commitment to Serving Government Entities As a result of our service to other prominent Florida government entities, including Florida counties and cities which we currently serve, we have developed an in- depth understanding of your business operations and your service needs and expectations. While other firms have left the public sector marketplace, we are committed and have dedicated significant resources to serving government entities. Furthermore, because of our past involvement with other similar local projects, we have the resources and experience to provide the City with quality expertise and assistance in continuing to improve reporting on the government financial reporting model. Doral Office: 1985 NW 88th Court, Suite 101, Dora], FL 33172 -Phone: 305 - 593 -2644 • Fax: 305 - 593 -0390 Miami -Lakes Office: 8040 SW 155th St., Suite 206, Miami Lakes, FL 33016 - Phone: 305 - 779 -1120 • Fax: 305 - 779 -1121 m.r k9pa.00mtt Member of the American Institute of Certified Public Accountants , Member of the Florida Institute of Certified Public Accountants Transmittal Letter Seamless Transition - We recognize that the transition of your audit relationship will be a significant activity for the City and one that requires minimal disruption. Based on our experience, a smooth transition of auditors requires a team that knows your industry, personal commitment of the entire team, early planning and coordination, and effective and frequent communication. our ability to leverage knowledge from our industry databases and the relevant expertise of our team members puts us in the best position to hit the ground running. State -of- the -Art Technology — We continue to invest significantly in advanced hardware, software and training as we reengineered our audit process to deliver more value at a lower cost. Much of that investment has been in developing sophisticated audit technology and knowledge- gathering and sharing tools that support our innovative business process and risk based audit approach. our team is equipped with laptop computers with built -in modems and state -of- the -art software and other knowledge tools. This network enables our people to instantly communicate with one another, share information, and access our knowledge bases; i.e., the tools, techniques, methodologies and information that make it possible for our people to harness the resources of our team. The cumulative impact is: speed, efficiency, greater accuracy, intensified focus on areas of risk ... and a more valuable audit for the City. Our Team — We aim to work as a team in carrying out this engagement. We want to emphasize the experience on state and local governments of Carlos M. Trueba, CPA, who will be the partner in charge, and Jarnette G. Rodriguez, who will supervise the financial audit. Carlos and Yamette share significant experience in reporting for governmental entities. The rest of the staff will work jointly as assigned by them. RT&C is a professional accounting firm with offices in Doralo With more than 18 years of experience and involvement in South Florida's business community and governments, RT &C has assisted many individuals and organizations in achieving success and reaching their goals. Throughout our history, we have maintained a strong interest in meeting the needs of local entrepreneurs and closely -held businesses. As a result, our directors have been involved in the development and growth of many of South Florida's vital industries, including engineering, municipalities, and non- profit organizations. In the accompanying proposal, we describe in greater detail the benefits of selecting the ITT &C team as your independent auditor. The overriding benefit, nevertheless, is that you will be served by a strong team of accessible professionals who have the experience and focus to provide responsive, cost- effective services and bring additional value to offset the cost of the audit. The following proposal will remain in effect for the next ninety (90) days as requested by your request for proposal. As coordinating partner, I will be the authorized person to make representations for the firm, and I am available for any questions. I can be reached at (305) 593- 2644. 1 look forward to discussing how our team can work together with you to help the City of South Miami continue to grow and flourish well into the future. Sincerely, Carlos M. Trueba, CPA For Rodriguez, Trueba & Co., P.A. MANN Technical Proposal i i e i&1 e:/ ' it etrw i Rodriguez, Trueba & Co., P.A. ( "ll2T &C ") will conduct an audit of the basic financial statements of the City of South Miami Florida, (The "City ") in order to express an opinion on the fair presentation 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 ". RT &C shall also be responsible for performing limited procedures involving required Management's Discussion and Analysis and the required supplementary information required by the Governmental Accounting Standards Board as mandated by U.S. generally accepted auditing standards. We will audit the schedule of federal and state financial assistance in accordance with OMB Circular A -133 and the Florida Single Audit Act. RT &C 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 RT &C shall be performed only if a written agreement has been made subject to City Manager and Mayor and City Commission approval if the work exceeds $5,000. Our audit will be performed in accordance with: 1. U.S. 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 provision of the Florida Single Audit Act (as amended); 6. ]Mules of the auditor General for the State of Florida relating to Section 11.45 (3)(a)(4) of the Florida Statues; and 7. Other applicable federal, state and local laws or regulations. 8. We will be familiar with and prepared to advise City staff on how best to implement both current and proposed GASB statements. In addition RT &C will also 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. d E PAL Technical Proposal General Requirements Following the completion of the audit RT&C will 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 our 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 (3) (a) (4), 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 Governmental 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 RT &C shall be reported in the management letter required by Florida Statues 11:45 (3) (a) (4), which shall be referred to in the report on internal control structure and compliance. f. A report compliance with requirements applicable to State grants and aids appropriations. g. For any irregularities and illegal acts RT &C will be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the Finance Director, City Manager, Mayor and City Cormnission as appropriate. ITT &C 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 7, for the previous fiscal year ending September 30, along with the required reports on internal control structure and compliance with laws and regulation. We acknowledge that we will send a comprehensive annual financial report to the Government Finance Officers Association of the United States and Canada for review in their Certificate of Achievement for ]Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide special assistance to the City of South Miami to meet the requirements of that program by providing technical advice to ensure awarding of certification. The schedules of federal and state financial assistance and related auditor's report, as well as the reports on the internal control structure and compliance, are to be issued in conjunction with the comprehensive annual financial report. � 0l11C'" m.. JUU �ITORTa Technical Proposal General Requirements We will review the financial report of the City filed with the Department of Banking and ]Finance, State of Florida, pursuant to Section 215.32 Florida Statues, to verify that it is in agreement with the financial statements for the year ended September 30. We 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. The City of South Miami will be responsible for completing the MD &A, statistical section and transmittal sections (in Microsoft Word and Excel) of the Comprehensive Annual Financial Report (CAFR) while we will be responsible for completing all of the schedules, statements and footnotes in the CAFR with Microsoft Word and Excel. The City of South Miami will be responsible for supplying us with the appropriate numbers from the City's work papers. When all sections are completed, the City of South Miami will email RT &C the City's responsible sections. Upon receipt of all of the appropriate information, we will be responsible for finalizing the CAFR (see Schedule for Conducting Audits Section III B, for further information on the timing of the audit). IMPACT OF GASB 43, 44, 45, and 47 In May 2004 GASB issued Statement No. 44, Economic Condition Reporting – an Amendment to NCGA Statement 1. This Statement amends the portions of NCGA Statement 1, Governmental Accounting and Financial reporting Principles, that guide the preparation of the statistical section. The statistical section presents detailed information, typically in ten -year trends, that assists users in utilizing the basic financial statements, notes to basic financial statements, and required supplementary information to assess the economic condition of a government. The statistical section is a required part of a comprehensive annual financial report (CAFR), although governments are not required to prepare a statistical section if they do not present their basic financial statements within a CAFR. 'These circumstances are not altered by this Statement. however, this Statement does apply to any statistical section that accompanies a government's basic financial statements. This Statement establishes the objectives of the statistical section and the five categories of information it contains — financial trends information, revenue capacity information, debt capacity information, demographic and economic information, and operating information. The provisions of this Statement are effective for statistical sections prepared for periods beginning after June 15, 2005. The City issues a CAFR and had to compile with the applicable provisions of GASB Statement No. 44 in its September 30, 2006 fiscal year end As apart of the fiscal year end September 30, 2007 we will have to update the statistical sections with one more year of information and evaluate and connect any deficiencies in compiling with the provisions of Statement halo. 44. In June and April 2004 GASB issued Statements No. 45 and No. 43, respectively, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans (" ®PEB "). Statement No. 43, addresses financial statement and disclosure requirements for reporting by administrators or trustees of GPEB plan assets or by employers or sponsors that include ®PEB plan assets as trust or agency funds in their financial reports. The Statements require for the employer to measure and disclose an amount for annual ®PEB cost on the accrual basis of accounting. Annual OPEB cost is equal to the employer's annual required contribution to the plan (ARC), with certain adjustments if the employer has a net ®PEB obligation for past under- or over - contributions. ,a 0 a P Ow 4le�- Technical Proposal General Requirements The ARC is defined as the employer's required contributions for the year, calculated in accordance with certain parameters, and includes (a) the normal cost for the year and (b) a component for amortization of the total unfunded actuarial accrued liabilities (or funding excess) of the plan over a period not to exceed thirty years. For financial reporting purposes, an actuarial valuation is required at least biennially for ®PEE plans with a total membership 200 or more, or at least triennially for plans with a total membership of fewer than 200. A sole employer in a plan with fewer than one hundred total plan members has the option to apply a simplified alternative measurement method instead of obtaining actuarial valuations. As far as we know the City does not have OPEB plans. In July 2004, the GAS]B issued Statement No. 47, Accounting for Termination Benefits. Employers should recognize a liability and expense for voluntary termination benefits (such as early retirement incentives) when the offer is accepted and the amount can be estimated. Employers should recognize a liability and expense for involuntary termination benefits (such as severance benefits) when a plan of termination has been approved by those with the authority to commit the government to the plan, the plan has been communicated to the employees, and the amount can be estimated. Governmental fund financial statements should recognize those liabilities and expenditures to the extent the liabilities are normally expected to be liquidated with expendable available financial resources. Statement No. 47 provides an exception to the general recognition requirements for termination benefits that affect defined benefit postemployment benefits, such as pensions or retiree health care. Specifically, those termination benefits should be accounted for in the same manner as defined benefit pensions or other postemployment benefits, although any increase in an actuarial accrued liability associated with a termination benefit should be separately disclosed. Statement No. 47 generally is effective for financial statements for periods beginning after June 15, 2005. Both of the City's Pension Plans; the City's Police Employee Pension Plan and the General Employees Pension plan must identify if voluntary termination benefits exist. If such benefits are present then the City must record the liability and expense in accordance with the provisions of Statement No. 47. RT &C is a Qualified Certified Public Accounting firm. We acknowledge that we may be asked to attend several City Commission meetings to discuss audit findings and /or to answer City Commission questions. A minimum. of 95% of all responses to any of the City's questions or inquiries will be answered within (2) business days of notification to RT &C. The deadlines in Section III (time Requirements); P (schedule for Conducting Audits) and C (Date Final Report is Due) shall be met as follows: Rodriguez, Trueba & Co., P.A. ( "RT &C ") 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. RT &C shall complete interim work by September 15 and shall complete all field work by December. 31. RT &C shall have drafts of the audit report and recommendations to management available for review by February 15. RT &C will be responsible for printing the number of copies needed by the City of South Miami of the Comprehensive Annual Financial Report by March 7th.. Technical Proposal General Requirements The City of South Miami will be responsible for supplying the tabs and covers for the reports. In addition, the final version of the Comprehensive Annual Financial Deport will be emailed to the City of South Miami in a ]PDF format, an Excel format and a Word format. RT&C will be responsible for presenting the CAFR to the Mayor and City Commission prior to the second meeting in March. We agree to deliver the audit opinion letter, management letter, and all requested reports by March 7th of each year. Technical Proposal Independence AFFIRMATION OF INDEPENDENCE Rodriguez, Trueba &Company is independent of the City of South Miami as defined by U.S. generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. Except for the audit of the City for the year ended September 30, 2002 and the City of South Miami's Police Officers' retirement Trust Fund audits for the years ended September 30, 2003 and 2002; rT &C has not and is not performing any other services for the City and thus has no additional professional relationship with the City at this time or in the past four years. rT &C is not a party related to the City where a conflict of interest, real or apparent, may be present. Technical Proposal License t® Practice in Florida Rodriguez, Trueba & Co., PA and all the assigned key professional staff are properly licenses to practice in the state of Florida and are qualified to perform governmental audits. MMWX,AiE COUNTY ;nks OCCUPATIONAL LICENSE TAX X01 FIRST-CLASS TAX Udu ucToll MIAMI- DADE COUNTY. STATE OF FLORIDA u.S. POSTAW 110 W FtArll LR ST I !tXPIRES SEPT. 30. 2007' PAID "lln f-'LOOR MUST BE J)dSPLAYED Al PLACE OF 8USINESO MIAMI, FL Nt=11' K 331J0 PURSUANT TO COUNTY Coor CHAPTER CA, ART. I) & 10 PERNT NO, 231 138388-4 BUSINESS NAME / LOCATION TRUERA CARLOS M CPA 1985 NW 88 CT 33172 DGRAL OWNER TRUERA CARLOS M CPA sec� I lyr of Such we 2 CPA iq ('uclf"A Flt —1 1., h TO 01 tilt, cMil c' Nor, 11111" 1 21 15 -11 . 1AX rnrxerrrcelvea 10/30/2006 RENEWAL Lr-ME- NO. 138368-CO STATE* ACS332 101 DO NOT FORWARD TRUEBA CARLOS M CPA 1985 NW! 88 CT #101 MIAMI FL 33172 60020000002 000 ,f).AtITO its III 11 1.4, 0 111,,, 1"1,i . a. 1,41.16 SEE OTHER SIDE DETACH HERE AC; 9-343237 STATE bF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY SEQ#T,053.203.00801 J058026399 1AC0008 2/01/2005 332 The CERTIFIED PUBLIC ACCOUNTANW t Named below IS LICENSED Under the provisions of Chapter 473,� a. lik V" Expiration date: DEC 31 2007 TRUEBA, CARLOS MANUEL 198S NW 88TH CT MIAMI FL 33176 .JZB BUSH S114ONE MARSTILLER GOVERNOR DISPLAY AS REQUIRED BY LAW SECRETARY Technical Proposal License t® Practice in Florida fAAMI-DARE COUNTY 2006 OCCUPATIONAL LICENSETAX 2007 FIRST-CLASS T { COLLECTOR WAMI-DADE COUNTY > STATE OF FLORIDA U.S. POSTAGE AX PAID 140 W— FLAGLER ST EXPIRES SEPT. 30, 2007, WAMI, FL 14th FLOOR MUST BE DISPLAYED AT PLACE OF BUSINESS MIAMI. FL 33130 PURSUANT TO COUNTY CODE CHAPTER 8A - ART. 9 & 10 PERMrr NO. 231 180496-3 RENEWAL 180496-3 BUSINESS NAME / LOCATK)N LICENSE NO. RODRIGUEZ TRUEBA a COMPANY CPA PA 1985 NW 88 CT 33172 DORAL O'"S'DRIGUEZ TRUERA & COMPANY CPA P EMPLOYEE/S 'e"2 V1 K.X%C"*0*AP /PART HER SHIP /FIRM 711;,-, 1, AN (ICCUPATIONALL TAX 0111-Y IT DUES N71 LICENSEE ANY EX,16tl J,.TOFIY 05� OR DO NOT FORWARD LAWS OF THE COUNTY Tll-5. GOES IT eximp� IHE LjCE?v"u RODRIGUEZ TRUEBA & COMPANY CPA PA ;�ROM ANY 01MER Ll�� l A FEAT REQUM2113;Ly 1985 NW 88 CT #101 M1 i'Ayl, IM15 IF, NOT A CERTIMCAVOIN OF THE MIAMI FL 33172 L cr-.41 IS OUALIFICA- T2114 M:mr= TAX ""'11/08/2006 60020000007 0 SEE OTHER SIDE AG# '2334441 STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF P-CCOUNTANCY SEQ#L0511220046: 11j2_?j20Q_5 050386110 'AD0016004 The ACCOU14TANCY CORPORATION Named below IS LICENSED Under the provisions of Chapter 473 Expiration date: DEC 31, 2007 FS. RODRIGUEZ TRUEBA, & CO CPA PA 8240 IM 5� TERR #307 MIAMI FL 33166 JEB BUSH GOVERNOR DISPLAY AS REQUIRED BY LAW SIMONE MARSTILLtR SECRETARY Technical Proposal Firm Qualifications and Experience 11111ORR"' P� 7'.7 3.x LL It I ih I 1; 15 LIB at,%0 c17A fif 15 General Information About Rodriguez, Trueba & Co., CPA, P.A. 1. Size of our Firm: 19 Employees Partners /Principals 4 Senior /and Staff 10 Administrative 5 19 2. Governmental Audit Staff: 5 3. ]Location of our Firm from which Audit will be Preformed: Doral OfLece (lKain Office) Hours of Operation: Monday — Friday 9am — 6p7n 1985 NW 88`h Court, Suite, 101 Doral, Florida 33172 -2637 Phone: 305 -593 -2644 Fax: 305 -593 -0390 Website: www.rtc- cpa.com 4. Number and Nature of Professional Staff to be Employed in this Engagement: Full Time Basis Partners 2 Senior & Staff 3 Part -Time Basis Administrative 5 5. We will not be part of a joint venture or consortium. In the pages to follow you will find resume's for all Partners, Seniors, and Staff as well as Continuing Professional Education (CPE) for each. q{�gamA4..9& _... _.. Technical Proposal Firm Qualifications and Experience CARL ®S M. TRU EBA, CPA Audit Partner Education Certified Public Accountant - 1980 Bachelors Degree - ]Florida hlternational University 1977 Business Experience: 1989 — Present Rod ae�, Dwe� a & Co., CPA. Ply — (Audit Partner) (And Trueba & San Miguel P.A.) Responsibilities • 'Technical Responsibilities - Director in charge of accounting and auditing for all firm clients. Responsible for the planning, supervision and review of all firms attest engagements. 'Technical review of all financial statements with full disclosures released by firm. • Valuation Analysis - Perform business valuation engagements for corporate and individual clients. 'These engagements were for negotiations between buyer and seller of the business, for tax related issues on estate valuation matters and for resolution of shareholder disputes. Performed loss of income analysis on right of way issues for Department of 'Transportation of the State of Florida. • Professional Development - Responsible for all accounting and auditing development of professional staff. Duties include coordinating sixteen hours of continuing professional education to be provided in- house. The topics discussed are relevant to that improving client knowledge. • Quality Control - Responsible for firm's quality control policies and procedures. Responsibilities include the development and update of the firm's staff quality control policies and procedures related to audit, services and compilation issues responsible for quality review issues. • Extensive experience in audits in accordance with professional standards and government auditing standards required under federal regulations and state statutes. Consulting experience includes general business and administrative processes leading to performance improvements for small businesses ($1 to $20 million in sales) and small local governments ($5 to $20 million budget). • Additionally, these services also lead to evaluations and recommendations of clients' business practices related to financial as well as operational issues. Technical I o/I / i Firm Qualifications and Experience • Administrative - Mice President and member of firm's executive committee. ][responsibilities include the finn's long -term marketing strategies and coordination of planning retreats. Responsible for client development and retention approximating fifty -sixty percent of firm's billings. Other duties include the management of the firm's cash flow. • 'Twenty -Five (25) years of experience in public accounting, including (18) in supervisory positions (manager and partner /principal) related to audit engagements. ]Fifteen (15) years as senior audit partner in charge of audits of nonprofit organizations and concurring partner in State and Local Government clients. • Currently serving as a member in the Miami -Dade Public School System Audit Committee. Served as a consultant to the Budget and Audit Committee of the City of Coral Gables. Attends all Committee meetings and Board meetings dealing with Budget and Audit. Works closely with the Committee Members and the Chief Auditor/Finance Director. Mr. Trueba has also consulted JESCA and the City of Sweetwater in their efforts to create policy manuals and pay rate studies. • Current engagement partner of several of the firm's municipal clients, including the Miami's Bayfront Park Management 'Trust, the City of Doral, the City of West Miami, and the City of Sweetwater. Mr. Trueba was also in charge of joint venture contracts with international accounting firms for consulting and audit work with the Florida ]Lottery. Responsibilities • Director in charge of Accounting and Auditing for all firm not for profit clients. Member of firm's team responsible for planning, supervision, review and concurring review of all firms attest engagements. This function was distributed among by three partners. 'Technical review of all financial statements with full disclosures released by firm's Miami office. • Extensive experience in audits in accordance with government auditing standards required by federal regulations and state statutes. Audit clients include non- profit organization receiving federal funding and mortgage brokers regulated by the U.S. department of Housing and Urban Development. Shills and Mgnbersht s • ]Fluent in ]English and Spanish • Microsoft Excel, Word, PowerPoint • Lotus 123, Word Pro • Electronic Mail, Internet access, and other Windows Applications • Member of the American histitute of Certified Public Accountants • Board Member of the Special Olympics Contlnut g ProLessional Education (CPE) Governmental CPE Credits over the past three years 71 Other accounting, auditing, technical and behavioral 27 Total CPE Credits 98 Technical Proposal Firm Qualifications and .Experience JARN ETTE Go RODRIGUEZ, CPA Partner Education: Certified Public Accountant - November 1997 Bachelor of accounting with a second major in management - Florida International University - August 1993 Associate in Arts Degree - Miami bade Conununity College - December 1991 Business Experience: 2001 — Present Rodriguez, & Co.., CPA, PA — (Partner) Responsibilities: • General administration of the ]Firm including evaluating and creating firm policies and procedures • Determining and assessing Firm goals and objectives • General planning and scheduling of Firm engagements and staff assignments • Audit staff management and evaluations • In charge of Firm's continuing education and web site • Responsible for monitoring and communicating information and guidance on current developments to the governmental and non- profit audit staff of the firm • Manage all of the Firm's governmental and non - profit engagements • Responsible for ensuring that each engagement is properly planned, staffed and supervised • Responsible for ascertaining that each engagement is performed in accordance with applicable standards, and that financial statements are in accordance with applicable principles • Assist the engagement partner in presenting the financial statements to the entity's governing board as well as conducting exit conferences with management to discuss the results of our audit procedures and communicate findings and /or recommendations. • Concurring review of all financial statements issued by the Firm • Manage various review, compilation and tax engagements • General review work, including federal and state corporate and personal income tax returns, tax - exempt information returns and payroll tax returns currently serving as treasurer of Floridians First, a political action committee in the State of Florida member in the Miami -Dade Public School System Audit Committee. Mrs. Rodriguez has also consulted various municipalities and non- profit organizations in their efforts to create policy and procedural manuals. Technical Proposal Firm Qualifications and Experience • Current engagement partner of several of the firm's municipal clients, including joint venture contracts for financial audits of Froward County, City of Miami, and Miami bade Water and Sewer Dept. 1997 — 2001 Rodriguez Trueba & Co., CPA PA — (Audit Director/Manager /Senior) Responsibilities: • Manage most of the Firin's governmental and non - profit engagements ■ Assist partner in planning engagements by performing analytical reviews, calculating materiality, creating audit plan documents and generating preliminary financial statements • Planning, supervising and sometimes performing the documentation of accounting system/internal controls and testing internal controls • ]Evaluating audit risk, selecting audit programs and obtaining partner approval • Inquiring, documenting and concluding on related party issues and commitments and contingencies • Responsible for conducting the audit in accordance with the audit plan and supervising the staff assigned to the engagement • Also responsible for identifying significant compliance requirements, testing compliance and communicating results • Produce management letters and management representation letters, as necessary • In charge of financial statement presentation and submission for partner review and approval Accrual to cash conversions and corporate tax return preparation • Personal income tax and intangible tax preparation • Work on various review, compilations and other attest engagements General review duties, including various types of tax returnsl994 — 1997 Rodriguez, Trueba & Co. CPA, PA — (Audit Staff /Staff Accountant) Skills and Me nberships • Fluent in English and Spanish • Microsoft Excel, Word, PowerPoint • Lotus 123, Word Pro • Electronic Mail, Internet access, and other Windows Applications • Member of the American hnstitute of Certified Public Accountants • Member of Government Finance Officers .Association • Member of Florida Institute of Certified Public Accountants C°on inuinz Professional Education (CPE) Governmental CPE Credits over the past three years 80 Other accounting, auditing, technical and behavioral 14 Total CPE Credits 94 E } `' +w A Senior Education: Certified Public Accountant — May 2006 Masters in science of taxation — University of Miami — May 2005 Bachelor of accounting, with a minor in economics — University of Florida — December 2001 Business Experience May 2002 — Present Rodr°! ez9 �' - yeba & Co., CPA, PA - (Senior) Responsibilities: In charge accountant for various clients • Preparation of bank reconciliations • Classification and posting of cash disbursements • Maintenance of asset details and depreciation calculations • Preparation and posting of journal entries • Federal and State payroll tax return preparation • Compilation of financial statements • Federal and State Corporate tax return preparation Senior Audit Staff responsibilities included • Involvement in audit planning stage • Performing preliminary and analytical reviews • Preparation and analysis of financial statements (compilations and reviews included) • Preparation of budget statements for non- profit organizations • Reviewing and identifying engagement risks and issues with engagement partner and manager in charge • Researching of accounting standards and principles • Conducting tests of internal controls and summarizing results • Conducting compliance tests and sununarizing results • Assisting audit staff in auditing of account balances as per the audit programs • Responsible for reading grant contracts and identifying important compliance issues for discussion with manager in charge • Audit several HUD Regulated Mortgage Brokers and obtain knowledge with federal single audit act requirements and reporting issues as needed Preparation of individual income tax returns Preparation of State of Florida Intangible and Tangible tax returns ��., II1. Technical Proposal Firm Qualifications and experience 2002 — April 2002 Arthur Andersen, ]LLP — (Internship — Assurance & Business Advisory Services) Responsibilities: • Performed independent audits for public and private clients, (which included fact - finding interviews with personnel, preparation and reconciliation of third party confirmations, budgets and variations analysis, set -up of various testing schedules, and research of accounting standards and principles) July 2000 — June 2001 Willard E. Williams, CPA Responsibilities: • In charge of boold- seeping (cash disbursements, payroll & recapitulations) for several clients; assisted with the preparation of financial statements, payroll, and income tax returns Skills and Memberships • Fluent in English and Spanish • Microsoft Excel, Word, PowerPoint • Electronic Mail, Internet access, and other Windows Applications Coin enuL&Professional llduca on (CPIE) Governmental CP]E Credits over the past three years $6 Other accounting, auditing, technical and behavioral 24 Total C1PE Credits 80 17 Technical Proposal Mem, GERRY DONATES Experienced Staff Education: Masters of accounting Nova Southeastern University — March 2007 Bachelor of accounting in economics — University of ]Florida — December 2001 Business Experience: November 2003 — ]Present Rodri ye-z� T rueba & Co., CPA, P Aa — (Experienced Staff) Responsibilities: • In charge accountant for various clients • Preparation of bank reconciliations • Classification and posting of cash disbursements • Maintenance of asset details and depreciation calculations • Preparation and posting of journal entries • Federal and State payroll tax return preparation • Compilation of financial statements • Federal and State Corporate tax return preparation Audit Staff responsibilities included • Conducting tests of internal controls and summarizing results • Conducting compliance tests and summarizing results • Preparation and analysis of financial statements (compilations and reviews included) • reviewing and identifying engagement risks and issues with engagement partner and manager in charge • Researching of accounting standards and principles • Auditing of account balances as per the audit programs • responsible for reading grant contracts and identifying important compliance issues for discussion with manager in charge Preparation of individual income tax returns Preparation of State of Florida Intangible and Tangible tax returns Skills and Memberships • Fluent in English and Spanish • Microsoft Excel, Word, PowerPoint • Electronic Mail, Internet access, and other Windows Applications Continuing NoLessional Education (CPE), Governmental CPE Credits over the past three years 52 Other accounting, auditing, technical and behavioral 28 Total CPE Credits 80 ta Experienced Staff Education: Bachelor of business administration — ] Florida International University — December 2005 Bachelor of business administration — University de Oriente Venezuela — December 2000 Business Exaerience: November 2003 — Present Rodriguez. Trueba & Co.., CPA. P — (]Experienced Staff) Responsibilities: In charge accountant for various clients • ]Preparation of bank reconciliations • Classification and posting of cash disbursements • Maintenance of asset details and depreciation calculations • Preparation and posting of journal entries • Federal and State payroll tax return preparation • Compilation of financial statements • ]Federal and State Corporate tax return preparation Audit Staff responsibilities included • Conducting tests of internal controls and summarizing results • Conducting compliance tests and summarizing results • Preparation and analysis of financial statements (compilations and reviews included) • Reviewing and identifying engagement risks and issues with engagement partner and manager in charge • Researching of accounting standards and principles • Auditing of account balances as per the audit programs • Responsible for reading grant contracts and identifying important compliance issues for discussion with manager in charge Preparation of individual income tax returns Preparation of State of Florida Intangible and Tangible tax returns Skills and Hemberships • Fluent in English and Spanish • Microsoft Excel, Nord, PowerPoint • Electronic Mail, Internet access, and other Windows Applications Conatin uigg Professional Educations fCPEl Governmental CPE Credits over the past three years 24 Other accounting, auditing, technical and behavioral 06 Total CPE Credits 30 s Technical Proposal Firm Qualifications and Experience RAY FIGUEROA IT Services Manager Education: Bachelors of Science — Florida International University — 2004 - Current Business Experience: 2001 — Present Cyberhouse Corporation — Partner Responsibilities: • Contract Services with Rodriguez, Trueba and Company, CPA, PA providing technology consulting services to local companies and municipalities • Consulting practice actively pursuing selected opportunities. Manage software package sales and installations. Plan and execute projects for custom software creation. Assist clients with hardware /software contract negotiations and implementations. Acting Chief Information Officer for several clients on a part -time basis. • Technology manager for distribution warehouse specializing in compliance shipping to large retailers for Caribbean based apparel manufactures. Company is shipping in excess of 75,000 cartons per month on behalf of our clients. Currently providing distribution processing for 6 customers. • Responsible for creation and administration of multi- company /multi - location software solution used for order processing, compliance shipping, and sales tracking. Manage EDI service bureau with 50+ trading partner relationships. Integrate technology to reduce operational personal whenever possible. (PowerEuilder 8.0, Sybase SQL Adaptive Server 7.0, Several 3rd party API) • Marketing of services to new and existing clients. Manage customer support desk for clients that have purchased custom software from RT&C. • Develop staff and procedures to insure the successful execution of day -to -day systems operations. 1998 — 2001 Florida International University — IT Department Staff 1996 —1998 SunTrust ]Bank — IT Department Staff LLS Technical Proposal Firm Qualifications and .Experience Shill Sets: • Overall Technology Management • Project ]Planning and Project Management • Database Development and Administration • Hardware Development and Administration • Software package evaluation, selection, acquisition, and implementation • Hardware system evaluation, selection, acquisition and implementation • Custom software development • Technology and Software • Wireless Networks • Security • E -mail servers • Network Administration Industry Experience. • Professional Associations • Certified Public Accountants • Attorneys • Engineers • Doctors • Nonprofit Organizations • Electronic Data Interchange' • Mortgage Brokers /Fenders • Municipal Governements • Medical Clinics • Auto Dealerships • Multilogistic Organizations • Retail Industry Sr�eci is Technical Expertise: • Microsoft SBS; MS Certified Engineer • PowerBuilder 8.0 (started with 4.0) • Sybase Adaptive Server Anywhere (started with SQL Anywhere 5) • MS Access 2000/2002 (started with 2.0) • Windows NT 4.0, 95, 98, Windows 2000 Professional, Windows 2000 Server • Power ++ (a C ++ application development environment) • Novell Intranetware (4x, 3x) • MS SQL Server 7.0 Technical Proposal Prior Engagements with the City of South Miami Rodriguez, Trueba & Co., P.A., was awarded the following engagements with the City of South Miami, ]Florida, for the Fiscal Years Ending September 30, 2000, 2001, 2002, and 2003. External Auditing Service Date: September 30, 2002 Engagement Partner: Carlos M. Trueba, CPA Location World Perfonvuned: RUC Doral Office 1985 NW 88th Cow-t, Suite 101, Doral, FL 33172 Principal Client Contact: Carlos M. Trueba, CPA 305 -593 -2644 ext. 110 Police Officer's Retirement Trust Fund Date: September 30, 2003 September 30, 2002 Engagement Partner: Carlos M. Trueba, CPA Location Work PerfFonnnned: RT &C Doral Office 1985 NW 88th Couii, Suite 1.0 1, Doral, FL 33172 Principal Client Contact: Carlos M. Trueba, CPA 305 -593 -2644 ext. 110 Community Redevelopment Agency Date: September 30, 2001 September 30, 2000 Engagement Partner: Carlos M. Trueba, CPA Location World Perfonnnned: RT &C Doral Office 1985 NW 88th Court, Suite 101, Dora], FL 33172 Principal Client Contact: Carlos M. Trueba, CPA 305- 593 -2644 ext. 110 ragi��y 22 Technical Proposal Similar Engagements with Other Governmental Entities City of Miami, Florida 444 SW 2nd Avenue Miami, Florida 33130 (305) 416 -1042 3 X X Jarnette Rodriguez 500 S Sept. 30 Contact Person: Armando Blanco, Project Manager 1Broward County, ]Florida Broward County Aviation Department 2 X Jamette Rodriguez 500 S Sept. 30 X 100 Aviation Blvd., Ft. Lauderdale, Florida 33315 (954) 359 -1026 Contact Person: Natallie Otto, Assistant Director of Finance City of ][Dora➢, (Florida 8300 NW 53 Street, #300, Doral, Florida 33178 (305)59Doral 2 X Carlos M. Trueba 400 P Sept. 30 X Contact Person: Randolph G. White - Finance Director City of West Miami, Florida 901 SW 62nd Avenue, West Maimi, Florida (305) 266 -1122 9 X X Carlos M. Trueba 400 P Sept. 30 X Contact Person: Yolanda Aguilar - City Manager City of Sweetwater, Florida 500 SW 109th Avenue Sweetwater, FL 33174 (305)221 -0411 8 X X Carlos M. Trueba 450 P Sept. 30 X Contact Person: Adriana Hussein - Finance Director Tru.,,ba & Co.. P.A. C� CLIENT � v � Z � o� zt � N � �° � City of Miami, Florida 444 SW 2nd Avenue Miami, Florida 33130 (305) 416 -1042 3 X X Jarnette Rodriguez 500 S Sept. 30 Contact Person: Armando Blanco, Project Manager 1Broward County, ]Florida Broward County Aviation Department 2 X Jamette Rodriguez 500 S Sept. 30 X 100 Aviation Blvd., Ft. Lauderdale, Florida 33315 (954) 359 -1026 Contact Person: Natallie Otto, Assistant Director of Finance City of ][Dora➢, (Florida 8300 NW 53 Street, #300, Doral, Florida 33178 (305)59Doral 2 X Carlos M. Trueba 400 P Sept. 30 X Contact Person: Randolph G. White - Finance Director City of West Miami, Florida 901 SW 62nd Avenue, West Maimi, Florida (305) 266 -1122 9 X X Carlos M. Trueba 400 P Sept. 30 X Contact Person: Yolanda Aguilar - City Manager City of Sweetwater, Florida 500 SW 109th Avenue Sweetwater, FL 33174 (305)221 -0411 8 X X Carlos M. Trueba 450 P Sept. 30 X Contact Person: Adriana Hussein - Finance Director Tru.,,ba & Co.. P.A. �q�isal� f'•� ray. -- ,,..„...— ..,.�....._._.. _.. . -...,_ _.. Technical Proposal Specific Audit Approach In preparing this proposal we attempted to identify the scope as well as areas of special attention related to the audit. More importantly, we wanted to define how we could best serve the City as auditors and consultants. As your new auditors, RT&C will carry out the necessary procedures to insure uninterrupted accounting services are provided in compliance with the City's requirements and expectations. PROPOSED SEGMENTATION OF ENGAGEMENT Our audit approach will separate our audit into the following segments: - Planning the audit - Documentation, review and evaluation of internal controls (Risk Assessment) - Compliance tests - Substantive tests - Financial statements and management letters - Quality control and technical review The following paragraphs explain in greater detail the nature, extent and timing of audit procedures applied to each segment of the audit. Planning the Audit Level of Staff Assigned: Partners and Seniors The planning stage of our audit will include meetings with the City's officials to review current operations, to discuss the proposed overall audit plan and timetable, and to identify potential problem areas. Prior to commencing our formal planning process, we will meet with the City's previous independent accountants to review their working papers. Our review of the prior auditors' working papers will provide us with background information on the City's internal control structure and will alert us to any accounting and operating problems encountered in the prior year(s). Subsequent to these meetings, we will perform the preliminary audit survey, which will provide us with a more thorough understanding of the City's operations, the system of internal controls, management and budgetary controls, and financial reporting requirements. At the completion of the planning stage, we will revise the proposed timetable and request supporting schedules to be prepared by the City's Finance Department Staff. These requests will clearly define responsibilities, set deadlines and target dates that comply with the City's requirements. A copy of the timetable and documents requested will be furnished to the City to assist in monitoring the progress of the audit. At this time, we will also agree on the manpower commitment to be made by the City's Finance Department Staff, and tentatively set -out how these personnel will be utilized. 11 "RT&C, _w._. Technical Proposal Specific Audit Approach Documentation Review, ]Evaluation of Internal Control Structure and Audit ]Plan (Including Risk Assessment) ]Level of Staff Assigned: ]Partners Seniors and Experienced Staff In this phase of the audit we read minutes, written procedures, and other documentation to aid us in gaining a clearer understanding of the City's operations, its past decisions, and the limits within which its management must operate. We will prepare preliminary financial statement groupings for the accounts in the trial balance consistent with the prior year's statements. We will prepare the preliminary financial statements and the notes using client provided year end numbers (unaudited) and complete a financial statement disclosure checklist for local government audits. We will perform a year -to -year comparison of the financial statement groupings with prior year amounts and budget amounts for the purpose of analysis and to determine audit risks. We also evaluate your internal control procedures, evaluate risks and prepare custom audit programs. In order to evaluate internal controls will make inquiries of key personnel, observe, document and test controls. We will use our evaluation of controls to assure that our efforts are focused on critical areas with weak controls and minimized on immaterial areas with adequate controls. Statistical sampling will be used and will usually involve 20 -25 items selected at random. All of our findings will be integrated and considered in documenting the following areas: • The City's strategic direction • The internal control structure • Audit risks • Audit programs • Nature, extent and timing of audit procedures This work will be performed by the partners and seniors and discussed with the audit staff and City representatives. Compliance Tests Level of Staff Assigned: Seniors and Experienced Staff We consider the compliance testing phase of our examination extremely important. Not only will we be looking for current compliance, but we will also attempt to identify trends and circumstances, which may result in events of non - compliance in the future so that remedial steps may be taken immediately. our audit will include tests for compliance with covenants contained in (grant documents, bond indentures, and contracts with third parties, joint venture agreements with other governmental units, depository requirements, etc. Audit samples will be statistical and will usually involve 20 -25 items selected at random. Substantive Tests Technical Proposal Specific Audit Approach ]Level of Staff Assigned: Seniors and Experienced Staff We have divided our substantive tests into seven major categories: Assets Liabilities and Fund ]Equity Revenues Expenditures Analytical Review Subsequent Events Commitments and Contingencies The substantive tests will be performed by our staff assistants closely supervised by senior staff. The partner will visit with the audit team at least on a weekly basis to review the work performed, resolve any problems encountered and to ascertain that target dates are being met. Financial Statements and Management Letter Level of Staff Assigned: Partners and Seniors We will assist in the preparation of drafts of the financial statements. They will be primarily responsible to ascertain that the statements prepared by the City's staff fairly present the financial position, results of operations and changes in fund balances of the City in accordance with U.S. generally accepted accounting principles. We will prepare audit reports required by government audit standards containing recommendations for improvement in accounting procedures and controls and compliance with applicable laws and regulations, where applicable. All reports will be reviewed with appropriate City officials, the Mayor and members of the City Conunission prior to their release. Quality Control and Technical Review ]Level of Staff Assigned: Partners We perform extensive review procedures during and at the conclusion of the audit fieldwork. The purpose of the review is to ensure that the examination is performed in accordance with the firm's quality control standards and U.S. generally accepted auditing standards, and that all audit objectives have been accomplished. The review is performed by the PIC and the concurring review principal in our office. J1L1"R R FC• Technical Proposal Identification of Potential Audit Problems The City's finance department is under new leadership. Where historical data is not written in minutes or other documents, the new finance personal might need to go thru additional work to answer audit questions. RT &C is prepared to mitigate this problem by having a senior audit personal that had previously worked in the City's financial statements for the years of 2002 -2003 assigned to the audit on 2007. The City is going thru budgeting issues related to tax reform legislation that reduce revenue for future years. We have been part of the task force dealing with this issue in the Cities of Sweetwater and West Miami. We believe that the lessons learned thru our involvement in this task force will greatly benefit the management and the commission in dealing with these upcoming difficult situations. The findings reported in the 2005 CA]Fl2 substantially related to administrative issues that are being corrected with the new personnel and leadership currently in the finance department. We are knowledgeable of the findings as some of them are repeat finding from our prior engagement with the City. We will work with the finance director and her staff to remove and correct these findings during the next three years as your auditors � �Ea #go% f�Oroplosal 11. L"ORT Proposed Audit Fee Based on Time Fee Estimate for the Blears Ended September 30, 2007 thru 2009 GENERAL PROCEDURES Engagement matters - meetings Audit planning Preluninary analytical review Trial balance and adjusting entries Design and preparation of audit programs General procedures (Includes GAS work) Internal controls and systems (Risk Assessment) Commitments and contingencies Representation letters Financial statements Update permanent file Review and Research of technical issues ANALYSIS Cash and investments Revenue cycle Property and equipment Other assets Current liabilities Long term liabilities Equity Expense and payment cycle (including payroll) Total estimated Fours per individual Individual rates Total estimated cost per individual ME Price Proposal PTR HOURS DR /SR SR/STAFF TOTAL 2 3 1 6 8 16 2 26 2 2 6 10 2 2 4 8 1 3 4 8 2 4 8 14 1 6 15 22 2 6 1 9 1 4 1 6 10 30 40 so 0 2 10 12 3 4 1 8 2 9 11 2 14 16 4 14 18 1 5 6 2 12 141 6 4 10 2 5 7 6 24 30 34 107 180 321 $175 $1.25 $90 $390 $5,950 $13,375 $16,200 $35,525 Our Proposed Annual Audit Fees for the ]Basic Financial Statements Estimated Annual Fee for Federal and State Single Audits fees are an esthnate based on the City's current expected expenditures fees could,fluctuate if significant changes occur in the City's Grant Activities Total Estimted and Proposed Annual Audit Fees Single Hourly Rate for Additional Work : $110 Legend: IPTR: Partner DR: Director SR: Senior Proposed by: Carlos M. Trueba, CPA For Rodriguez, Trueba & Co., P.A. $ 35,525 $ 7,500 $ 413,025 The following proposal will remain in effect for the next ninety (90) days as requested by your request for proposal. .. .?> ._: /� � r/ /�� >. There were no Addend ups for this RFP. c � rll"R 0 Ocument R-i-e-,quirelf S Mth FYOosal • Proof ®f Professional Liability Insurance City ®f South Miami Disclosure Affidavit Florida Statue Public Entity Crime Form Non- Collusi ®n Affidavit 48 �N# North American Professional Liability Insurance Agency, LLC 5 Whittier Street, 4th Floor VERIFICATION ION O F INSURA,,NCE Framingham, MA 01701 Phone: 508.656.1300 Fax: 508.656.1399 Toll Free: 866.262, 7542 v✓ww. naplia. com We, the undersigned Insurance Brokers, hereby verify that Philadelphia Insurance has issued the following described insurance, and which is in force as of the date hereof: NAME CAP INSURED: Policy Number: PHSD217491 Professional liability Insurance Rodriguez, Trueba & Company CPA Insurers: Period: Philadelphia Insurance 12 months commencing 12:01 a.m. 11/1/2006 LIMIT: $1,000,000 each claim /$1,000,000annual aggregate (as provided for in the policy wording) RETENTION: $5,000 each claim/$5,000 aggregate (as more fully described in the policy wording). Cancellation: Should the above described policy be cancelled before the expiration thereof, we shall endeavor to mail 30 days written notice to the Certificate Holder, but failure to do so shall impose no obligation or liability of any kind upon the company, its agents or representatives. Subject to the terms, conditions, exclusions and limitations of the policy. This document is furnished as a matter of information only. The issuance of this document does not make the person or organization to whom it is issued an additional insured, nor does it modify in any manner the contract of insurance between the Insured and the Insurers. Any amendment, change or extension of such contract can only be effected by specific endorsement attached thereto. North American Professional Liability Insurance Agency �.�� Per Tom Schrand't MTV OF SOUTH WAMI MSCLOSURE AG FMAVIT Carlos M. Trueba CPA being first duly sworn, state: Florida The fall legal name and business address* of the person or entity contracting or transacting business with the City of South Miami are: Rodriguez, Trueba & Coo, C.P.A.,P.A. 1985 Nw 88th CT. #101 Doral Florida 33172 If the contract or business transaction is with a corporation, the full legal name and business address* shall be provided for each officer and director and each stockholder who holds directly or indirectly five percent (5 %) or more of the corporation's stock. If the contract or business transaction is with a partnership, the full legal name and business address* shall be provided for each partner. If the contract or business transaction is with a trust, the full legal name and address* shall be provided for each trustee and each beneficiary. All such names and addresses are: Mariano Jo Rodriguez, CPA — Jarnette G. Rodriguez, CPA — 1985 NW 88th CT. Suite #101 Carlos M Trueba,CPA — Juan Carlos Gonzalez CPA — Dora1 Florida 33172 The full legal names and business address* of any other individual (other) than subcontractors, material men, suppliers, laborers, or lenders who have, or will have, any interest (legal, equitable beneficial or otherwise) in the contract or business transaction with the City of South Miami are: N/A Carlos M. Trueba LEGAL SIGNATi E OF AFFIANT (Print or Type Legal Name of Affrant) Sworn to and subscribed before/me this 10th day of August , 2007 Notary Public - State of Florida My Commission Expires: Ana Maria Fernandez Print, Type or Stamp commissioned name of Notary Public Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Page 17 of 20 NOTARY SEAL "0-.Y,,y pez`: Ald Maria Femandez 'n CGIi MissiQll # D iag0313 .'_, E1P.irm 0a, cis, 2008 �.r,c ,W 'Sonded Thra 0' Ada atic Bonding Co., Inc. SWORN STATEMENT PURSUANT TO SECTION 287.133 FLORIDA STATUES, ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO BE THE (PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to City of South Miami, Florida (Print name of the public entity) by Carlos M Trueba CPA — Vicepresident (Print individual's name and title) for Rodriguez, Trueba & Co., PA (Print name of entity submitting sworn statement) whose business address is: 1985 NW 88th Court Suite 101 Doral Florida 33172 and (if applicable) its Federal Employer Identification Number (FEIN) is 59- 2738713 (1 entity has no FEIN, include the Social Security Number of the individual signing this statement: f the sworn 2. I understand that a "public entity crime" as defined in Section 287.133(1)(g), Floiridla 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 with the United States, including, but not limited to, any bid or contract for goods or services, any lease for real property, or any contract for the construction or repair of a public building or public work, involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. 3. I understand that "convicted" or "conviction" as defined in Section 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 novo contend ere. 4. 1 understand that an "affiliate" as defined in Section 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 irito a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. 5. I understand that a "person" as defined in Section 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 let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The tern "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of an entity. Page 18 of 20 6. A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded 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 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. 7. Based on information and belief, the statement that I have marked below is true in relation to the entity submitting this sworn statement. (indicate which statement applies.) True Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. NIA The Entity submitting this sworn statement, or one or more of its officers, directors, executive, 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. N/A 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 a copy of 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 CON lE S FORM. CarlosMo Trueba LEGAL SIGNATURE OF AFFIANT -\ (Print or Type Legal Name of Affiant) Sworn to aDd subscribed before me this / 1 Uth day of August , 2 007 Public - State of Florida My Commission Expires: erna Print, Type or Stai p commissioned name of Notary Public NOTARY SEAL Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Form PUR 7068 (Rev. 03/07/97) Page 19 of 20 :t.FYIPUe�. lua tdlaria Fernandez Coumi.ssioO DD350313 Expires, OcT, 05, 20018 .° Bonded Thra Atlantic Bondingco.,Inc. NON- COLLUSIION AFMDAV�T OF PRIME BDIDER State of Florida County of Miami, Dade Carlos M. Trueba CPA , being first duly sworn, deposes and says that: Vice President Rodriguez, Trueba & 1. He is (Shareholder) of Company, CPA, PA the Bidder that has submitted the attached Bid; 2. He is fully informed respecting the preparation and contents of the attached Bid and all pertinent circumstances respecting such Bid; 3. Such Bid is genuine and is not a collusive or sham Bid; 4. Neither the said Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties in interest, including this Affiant, has in any way colluded, conspired, connived or agreed, directly or indirectly with any other Bidder, firm or person to submit a collusive or sham Bid in connection with the Contract for which the attached Bid has been submitted or to refrain from bidding in connection with such Contract, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Bidder, firm or person to fix the prices in the attached Bids or of any other Bidder, or to fix any overhead, profit or cost element of the Bid price or the Bid price of any other Bidder, or to secure through any collusion, conspiracy, connivance or unlawful agreement any advantage against the City of South Miami, F4ocal Public Agency) or any person interested in the proposed Contract; and 5. The price or prices quoted in the attached Bid are fair and proper and are not tainted by any collusion, conspiracy, connivance or unlawful agreement on the part of the Bidder or any of its agents, ,representat owners, employees, or parties in interest, including this Affiant. Carlos Me Trueba LEGAL SIGNATURE OF AFFIANT (Print or Type Legal Blame of Affiant) Sworn4o and subscribed b fore me this 10th day of August —12007 / Q/e V Notary Public - State of Florida/ My Commission Expires: r` Ana Maria Fernandez Print, Type or Stamp commissioned name of Notary Public NOTARY SEAL Personal) known t' OR Produced Identification Personally Commjs�,ion # DD350313 Type of Identification Produced : ;�` Egr�ires: Ucr, 05, 3008 ^ >. o�1 Bonded TbM Post office box addresses not acceptable. ' %;; _,, untie BondingCo.,�C• * Page 20 of 20 i � REQUEST FOR PROPOSAL EXTERNAL AUDIT SERVICE RFP NO. Sly-FN0713-2007 AUGUST 13, 2007 Mj� ? 91"OTs SHARPTON, BRUNSON & COMPANY, P.A. Certified Public Ac,-,-(.-)t-.ini ants & Business consultants EM Table of Contents Pie TransmittalLetter .......................................................................................... ..............................i B. TECHNICAL PROPOSAL 1. General Requirements — Executive Summary ......................................... ..............................1 2. Independence Statement ........................................................................ ..............................2 3. License to Practice in Florida .................................................................. ..............................2 4. Firm Qualifications & Experience.. ........................................................................................ 2 5. Prior Engagements with the City of South Miami ...................................... ..............................5 6. Similar Engagements with other Government Entities .............................. ..............................6 7. Specific Audit Approach ........................................................................... ..............................8 8. Identification of Anticipated Potential Audit Problems .............................. .............................12 9. Disclosure Affidavit, Public Entity Crime Form, Non- Collusion Affidavit ... .............................13 C. COST PROPOSAL ........................................................................ .............................14 ATTACHMENTS References.................................................................................................. .............................15 Proofof Insurance ....................................................................................... .............................16 Cea`ifflff9 E-'L011c AccoUrItEM s a BLIS41_Ss C011suttants 110 Fast Broward Boulevard 215 South Monroe Sheet One Southeast Third Avenue Suite 600 Suite 2100 Suite 1950 Miami, Florida 33131 Fort Lauderdale. Florida 33301 Tallahassee, Florida 32301 Telephone: (850) 224 -2994 Telephone: (305) 374 -1574 Telephone: (954) 467 -5490 Facsimile: (305) 372 -8161 Facsimile: (954) 467-6184 Facsimile: (850) 224 0099 website.. www.sbccpaxom August 10, 2007 c/o Ms. Maria Menendez, City Clerk City of South Miami City Hall 6130 Sunset Drive South Miami, FL 33143 Dear Members of the Selection Committee: It is with great pleasure Sharpton, Brunson and Company, P.A. (SBC) submits our technical qualifications in response to your Request for Proposals (RFP) to provide External Audit Services to City of South Miami (City). -- As a recognized leader in the governmental and nonprofit sectors with over 22 years of relevant experience, SBC is supremely qualified and competent to perform the scope of services outlined in the RFP. Our business risk audit approach coupled with our ability to provide creative pro- active solutions to business challenges makes us the best qualified firm to perform the engagement. SBC understands the scope is to perform an annual audit examination of financial statements beginning with the fiscal year ending Sept. 30, 2007. Our proposal is a firm and irrevocable offer for 90 days with a commitment to perform the work within the time period stated in the RFP. SBC's experience with numerous governmental entities gives us unique insight into your characteristics and requirements. We bring outstanding technical qualifications to this reporting ch q p g cuss engagement. With enthusiasm, we are ready to serve you. I welcome the opportunity to discuss our qualifications at your earliest convenience. I can be reached at 305.374.1574. Very truly yours, SHARPTON, BRUNSON & COMPANY, P.A. °J �. . Our highly qualified engagement team clearly understands financial reporting, compliance and audit issues. We log over 28,000 hours annually performing audits for governmental and nonprofit clientele that satisfy Government Auditing Standards. As a result, all audit staff presently satisfy the continuing education requirements of the Yellow Book. Since Sharpton, Brunson & Company's (SBC) core practice involves auditing governments and nonprofits receiving federal, state and local funding, SBC audit team members have accumulated extensive experience preparing financial statements pursuant to GASB; FASB pronouncements, statements and interpretations; performing Single Audits and Florida Single Audits, as well as providing assistance to clients preparing the CAFR for submission to the Government Finance Officers Association (GFOA). Among the governmental clients who have relied on our competencies are: '- City of South Miami �= State of Florida South Florida Water Management District - Tri -Rail Miami -Dade County City of Miami . Village of El Portal SBC executes the most advanced approaches and technologies in conducting examinations. We utilize AICPA Audit and Accounting Guide for Not- for - Profit Organizations as well as the AICPA Audit Risk Alert: Not- for - Profit Organization Industry Developments as its primary source to develop tailored audit programs for conducting audits of not - for - profits. Forms and checklists of these services provide our professional staff with guidance and assistance only. We are committed to providing the City with the highest level of quality service. Our partner, managers and staff will be hands -on directly involved with serving your needs. SBC is independent of the City of South Miami as defined by Generally Accepted Auditing Standards and the U.S. General Accounting Office's Government Auditing Standards. Our firm has not entered into any professional relationships involving the City of South Miami for the past five (5) years. The firm and all assigned key professional staff are properly registered and licensed to practice in the State of Florida. Ranked among South Florida's top 20 full - service accounting and consulting firms, SBC has offices in Miami, Fort Lauderdale and Tallahassee. Size of Firm: A large, non - national firm as categorized by the AICPA, SBC employs 40 professionals, 14 of which are CPAs. Size of Governmental Audit Staff: 18 Location of Office to Perform Work: Miami Full -time Professional Staff to Perform Engagement: Number Staff 1 Engagement Partner 1 Senior Manager 1 Audit Senior 2 Staff SBC employs no sub - contractors to perform our professional services. 2 3 Government Staff /Role Experience Clients Served City of South Miami Miami -Dade County Anthony Brunson, CPA 25+ years City of Miami Engagement Partner South Florida Regional Transportation Authority (Tri -Rail) South Florida Water Management District Miami -Dade County South Florida Regional Transportation Kevin Adderley, CPA 18+ years Authority (Tri -Raiff) Senior Manager South Florida Water Management District Village of El Portal Miami -Dade HUD Andrew Warburton, CPA Miami -Dade County Audit Senior 7+ years Miami -Dade Schools South Florida Water Management District 3 KEY PERSONNEL GOVERNMENTAL AuDIT EXPERIENCE & C P `( Anthony Brunson, CPA is an MBE graduate of Dartmouth College with a bachelor's degree from Jackson State University. He is a member of AICPA, FICPA and the Government Finance Officers Association (GFOA). Tony is a certified public accountant in Florida and Mississippi. Tony has attended numerous governmental, accounting and auditing as well as other professional development courses and seminars over the past three years to satisfy continuing education requirements. All other professional staff hold degrees, usually masters, from accredited universities. Moreover, all team members currently meet mandatory continuing education requirements of the Yellow Book. In addition with our membership in the Private Companies Practice Section of the AICPA and GAO Standards on Continuing Education, our professionals are required to have a minimum of 84 credit hours of formal, firm - approved professional education every two years, with a minimum of 20 hours a year. Our training plan ensures that personnel attend at least 24 hours of Governmental CPE every two years. Our staffing philosophy assures the quality of staff over the term of our engagements. We maintain the initial engagement team members on the engagement as long as they are employees of SBC. These are commitments and promises we have continually delivered to the organizations we have referenced in this proposal IS 8, b= MIAMI } I Client City of South Miami Contact: Mr. Hakeem Oshikoya Former Finance Director 6130 Sunset Drive Miami, FL 33143 305.633.6338 1994 to 2002 Description of Services Type of Engagement: Operational & Performance Review Scope: SBC conducted an operational and performance review of the City's public works and procurement departments. Our procedures were performed based on criteria established in Internal Control- Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Our services performed enhanced recovery of third -party billings. Also, we performed annual audit: examination pursuant to the Rules of Florida's Auditor General and Government Auditing Standards. Partner: Anthony Brunson, CPA Office Location: Miami 61 CZD 6. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT Client Office of Tourism, Trade & Economic Development (OTTER) Contact: Ms. Wynnelle Wilson Chief Analyst Office of the Governor The Capitol Tallahassee, FL 32399 850.487.2191 2002 to Present Description of Services Scope: SBC ensures program compliance by administering eight (8) of the State's incentive programs. Namely, the Qualified Target Industry Tax Refund (QTI), the Economic Development Trust Fund (EDTF), the Community Contribution Tax Credit (CCTC), and the Urban and Rural Credit Program (URIC). We manage a total of 600 OTTED projects, approximately 400 projects between the QTI and EDTF programs. In the first nine (9) months of the contract, SBC cleared the State's backlog for the EDTF. We performed 58 site visits and closed 63 projects allowing the State to release over $5.8 million in funding. SBC processed 57 overdue payment requests. For the QTI program, SBC implemented audit procedures and conducted 37 on -site audit visits for the first time in the program. We processed over 300 claims, closed /terminated approximately 112 projects. Additionally, SBC brought over 600 projects to current status on the State's database. This also was accomplished in less than 12 months. Partner: Darryl K. Sharpton, CPA/ABV Miami -Dade County Miami -Dade County is the largest government in the State of Florida and provides a full range of services. The County's total assets Contact: exceed $16 billion and maintains an annual operating budget of Ms. Rachel Baum approximately $5.2 billion. SBC has served as prime auditor for the Director of Finance County's solid waste division, housing department, clerk of courts, (305) 375 -5245 aviation segment, and scores of special projects and studies. 161 Client South Florida Water Management District (SFWMD) Contact: Mr. Paul Dumars Chief Financial Officer (561) 682 -6212 2004 to Present (Prime) 2000 to 2004 (Subcontractor) Description of Services SFWMD serves the needs of south and central Florida's growing agricultural and urban populations and protects and manages water resources. SFWMD assets total $2.764 billion and has an operating budget of $571 million in 2004. SBC successfully maintained the District's Certificate of Achievement: for Excellence in Financial Reporting and deliver auditing reports six weeks earlier than past engagements. Scope: SBC performs annual audit examinations pursuant to Generally Accepted Government Auditing Standards (GALAS), Government Auditing Standards (GAS), OMB Circular A -133, and Florida's Single Audit Act. Partner: Anthony Brunson South Florida Regional Scope: SBC performs annual audit examinations pursuant to Transportation Authority Generally Accepted Government Auditing Standards (GALAS), (TRI -RAIL) Government Auditing Standards (GAS), OMB Circular A -133, and Florida's Single Audit Act. Contact: Mr. Edward Woods Finance Director (954) 788 -7920 2002 to 2007 Housing Finance Authority of Broward County (HFA) Contact: Ms. Mary O'Donnell Finance Manager (954) 765 -8977 We have successfully implemented GASB 34 financial statement conversions as well as satisfied audit reporting deadlines in a timeline substantially abbreviated by protest of a local firm. Partner: Anthony Brunson The Housing Finance Authority of Broward County was established in 1979 by the Broward County Commissioners for the purpose of encouraging the investment of private capital and stimulating the construction of single family and multi - family housing for low and medium income families through public financing. HFA has constructed over 3,000 units and issued bonds exceeding $1.8 billion. y� i a �, ,. r WORK PLAN Realizing timeliness is critical in the performance of the audit, SBC's audit plan reflects our interest in providing the City with the highest quality of professional services available. Our client service strategy is simple: Meticulous planning a° Identify key people and issues early Provide seasoned professionals to execute our Work Plan w Timely response on all technical matters, issues APPROACH SBC has a business risk driven audit approach.. Namely: F- Identify risk material to the audit Identify risk in which the City has a particular interest - Assess processes in place to reduce risk to an acceptable level Create a comprehensive risk assessment map to understand the operations behind the financial data Principles of our audit methodology entail these processes: Organization and Industry Information A. Pre -Audit Conference B. Understand City's control environment and operating characteristics C. Identify Best Practices within the industry D. Evaluate management characteristics and influence over the control environment E. Establish timetables Understand Control Environment and Assess Its Overall Effectiveness A. Internal Control Documentation B. Risk Assessments C. Information and Communication D. Monitoring E. Control Activities r 8 i _�k During this phase, SBC will focus on establishing a thorough understanding of the internal administrative and accounting controls that relate directly to the accuracy and reliability with which information in the general ledger is compiled from other sources and procedures used to prepare financial reports. Additionally, we evaluate the City's systems that monitor compliance with laws, regulations, and grant awards, if applicable. We review the City's organizational structure, policy and procedures manuals, documentation of compliance matters for fees received, as well as other activities to capture management's philosophy and operating style. Senior audit team members concurrently conduct interviews with applicable City management personnel. Once the information base is developed, the internal control environment is documented in flow charts, memorandum and checklist format. These procedures shall primarily be performed by the engagement managers and senior pursuant to Florida Statutes. Perform Remaining Audit Tasks and Procedures A. Evaluate Findings and Audit Differences B. Review Findings and Evaluate Corrective Action Plan C. Report Findings D. Quality Control Reviews During this phase, SBC team members execute the audit plan. Team members shall be focused upon two (2) distinctive audit tasks. One team shall concentrate on audit objectives related to financial statements and related account balances. Concurrently, other team members shall primarily direct their efforts to compliance matters required by governmental audit standards and Rules required by Florida's Auditor General and Florida Statutes. These procedures shall be performed by all team members. Communication and Reporting A. Exit Conferences B. Action Plans for Solutions and Improvements in Client Processes C. Deliverables o Audit Reports • Compliance Reports • Special Reports • Management Letter 9 METHODOLOGY (CON 'D) During this phase, SBC will settle responses to all audit issues with management. We will discuss significant matters noted during the audit and recommend potential resolutions. Thereafter, we shall issue final reports. These procedures are done by the Partner, Manager and Senior. Continuous Assessment A. Identify Opportunities for Improved Performance B. Sounding Board for the City's Issues A key aspect of our client service approach requires on -going communication throughout the course of the year to ensure that management needs are met timely and our senior professionals remain knowledgeable of your business operations. ANALYTECAL PROCEDURES SBC employs analytical procedures in the planning and substantive stages of the audit. During the planning stage, analytical procedures are primarily used to gather information to identify risks. Initial analytical procedures would include analysis of trends in revenue and expenses. Liquidity, solvency and unexpected changes in balances or relationships are also identified. Analytical tasks are also used in year -end substantive procedures attempting to identify potential audit issues and to reach conclusions about the reasonableness of a specific account balance. Procedures could include budget versus actual results, turnover ratios of accounts receivables or annualization of certain expense accounts. However, the same analytical procedures might be appropriate for both stages of the audit engagement. APPROACH To DETERMINING APPLICABLE LAws AND REGULATIONS In determining laws and regulations that the City is required to comply with, SBC will review the minutes of commission meetings, review prior year Comprehensive Annual Financial Report for debt compliance and other compliance requirements. Procedures will be developed to ascertain the City's compliance with such requirements. 10 APPROACH To AUDIT sn5,MPI.,_ FOR R T 4 `+T OF C OMPLI /'\I iI: n Developing an overall strategy for the expected conduct and scope of audit requires consideration of many complex matters, a snapshot of strategies employed by SBC follows: Sampling allows an auditor to measure the level of risk achieved. SBC employs all three methods generally accepted within the industry; statistical, judgmental and random techniques. Generally, the larger the risk, the larger the required sample size. Based upon the determination of certain risk factors, SBC employs sample sizes of 25, 40, or 60 items for detail testing. Population size usually is an important factor in determining sample sizes for statistical sample or a non - statistical sample. SBC uses RandomBots, random number generator for the selection of statistical samples. SBC takes pride in exceeding client expectations, which include adhering to timetables established with the client in order to meet third party deadlines. 11 6 A key aspect of our audit approach requires on -going communication before and during the engagement to ensure that management's needs are met timely and that our efforts are coordinated properly. SBC as a matter of record shall hold conferences with key personnel that focus on the progress of the engagement, discussion of our findings and any other special requirements. All parties concerned will be knowledgeable of the plans and timetable, the preparation for the audit and problems encountered along the way. Potential audit risks, accounting issues, internal control concerns, etc., identified during the planning phase are reviewed with the audit engagement team members at the start of the fieldwork. Because we will take a proactive approach in planning the engagement and coordinating with management the expected timelines, we do not anticipate any audit problems. Our on -going communication before and during the engagement will ensure that any audit difficulties encountered be addressed timely with the appropriate management personnel. Should difficulties be encountered management will be notified immediately to identify the resolution required to remedy the difficulties being encountered. iii '"' DISCLOSURE AFFIDAVIT3 PUBLIC ENTITY CRIME� NON-COLLUSIONs FORMS 13 CCTV OF SOUTH G11VDAR MSCLOSURE AFROAVIT Anthonv Brunson first duly sworn, state: Florida The full legal name and business address* of the person or entity contracting or transacting business with the City of South Miami are: Sharpton, Brunson & C 1 South East Third Avenue Suite 2100 Miami Florida '�' =] If the contract or business transaction is with a corporation, the full legal name and business address* shall be provided for each officer and director and each stockholder who holds directly or indirectly five percent (5 %) or more of the corporation's stock. If the contract or business transaction is with a partnership, the full legal name and business address* shall be provided for each partner. If the contract or business transaction is with a trust, the fall legal name and address* shall be provided for each trustee and each beneficiary. All such names and addresses are: Darryl Sharpton 1 South East Third Avenue, Suite 2100 Anthony Brunson 1 South East Third Avenue Suite 2100 The full legal names and business address* of any other individual (other) than subcontractors, material men, suppliers, laborers, or lenders who have, or will have, any interest (legal, equitable beneficial or otherwise) in the contract or business transaction with the City of South Miami are: LEGAL SIGATM OF AFFIANT Sworn to and subscribe efore me this 10 Anthonv Brunson (Print or Type Legal Name of Affiant) day of August ,2.007 MILAGROS V. CAREAGA Notary ublic - State Florida My Commissio MY COMMISSION # DD 594605 ry , �• Bonded Thru Notary Public Underwriters Print, Type or Stamp commissioned name of Notary Public Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Page 17 of 20 NOTARY SEAL SWORN STATEMENT PURSUANT TO SECTION 287.133 FLORIDA STATUTES, ON PUBLIC ]ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO ISLE THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED RIZEIlD TO ADMINISTER OATHS. This sworn statement is submitted to City o f South Miami (Print name of the public entity) by Anthony Brunson Audit Partner (Print individual's name and title) for Sharpton, Brunson & Cod, P.A. (Print name of entity submitting sworn statement) whose business address is: 1 South East Third Avenue, Suite 2100 Miami, Florid and (if applicable) its Federal Employer Identification Number (FEIN) is 5 9 — 2 4 710 7 0 (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement: I understand that a "public entity crime" as defined in Section 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 with the United States, including, but not limited to, any bid or contract for goods or services, any lease for real property, or any contract for the construction or repair of a public building or public work, involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. I understand that "convicted" or "conviction as defined in Section 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 novo contend ere. I understand that an "affiliate" as defined in Section 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 Section 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 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, partners, shareholders, employees, members, and agents who are active in management of an entity. Page 18 of 20 6. A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or public work, may not submit bids on leases of real property to a public entity, may not be awarded 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 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. 7. Based on information and belief, the statement that I have marked below is true in relation to the entity submitting this sworn statement. (indicate which statement applies.) X Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The Entity submitting this sworn statement, or one or more of its officers, directors, executive, 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 a copy of final order) I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO TIE 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 UATUTES FOR CATEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED ZI,j THI . ORM. Anthony Brunson # v V tr Y LEGAL SIGNAT OF AFFIANT (Print or Type Legal Name of Affiant) i Sworn to and subscribed before me this 10 day of August 2007 MILAGRO8V.CAREAGA MY COMMISSION # DD 5946 itary Public - State of Florida My Commission Expires: ...... EXPIRES September 27, 2010 ' n erxriters , Print, Type or Stamp commissioned name of Notary Public NOTARY SEAM, Personally known XOR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Fonn PUR 7068 (Rev. 03/07/97) Page 19 of 20 NON- C®0_ILUVON AFMDAVd T OF PRiME BlIDDER State of Florida County of Miami —Dade — Anthonv Brunson being first duly sworn, deposes and says that: 1. He is Partner of SBC, P.A. the Bidder that has submitted the attached Bid; 2. He is fully informed respecting the preparation and contents of the attached Bid and all pertinent circumstances respecting such Bid; 3. Such Bid is genuine and is not a collusive or sham Bid; 4. Neither the said Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties in interest; including this Affiant, has in any way colluded, conspired, connived or agreed, directly or indirectly with any other Bidder, firm or person to submit a collusive or sham Bid in connection with the Contract for which the attached Bid has been submitted or to refrain from bidding in connection with such Contract, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Bidder, firm or person to fix the prices in the attached Bids or of any other Bidder, or to fix any overhead, profit or cost element of the Bid price or the Bid price of any other Bidder, or to secure through any collusion, conspiracy, connivance or unlawful agreement any advantage against the City of South Miam�Local Public Agency) or any person interested in the proposed Contract; and 5. The price or prices quoted in the attached Bid are fair and proper and are not tainted by any collusion, conspiracy, co nivance or unlawful agreement on the part of the Bidder or any of its agents, repr sentat- owners, employees, or parties in interest, including this Affiant. Anthonv Brunson SIGH ik' WE' 6F A F F I A N T (Print or Type Legal name of Affiant) Sworn to and subscribe before me this 10 day of August 2 007 Nota Public - St of Florida iVly Commis �i �a .� GROS VREAG 4r++ ? e NJiLr�(aROS V C�r4�GA ry�9Ait5�t @h rY �;: EXPIRES: September 27, 2090 �p �,;:'` Bonded Thru Notary public Undo rliorg Print, Type or Stamp commissioned name of Notary Public NOTARY SEAL Personally known OR Produced Identification Type of Identification Produced *Post office box addresses not acceptable. Page 20 of 20 a Sharpton, Brunson & Company recognizes an affirmative obligation to help clients control costs. A major factor in cost control is the assignment of experienced, knowledgeable staff, which reduces learning curves and promotes efficiency. Our approach to assigning individuals to our engagement team was to assemble a team able to perform the assignment in an efficient, economical, and quality - oriented manner. SBC's fixed fee performance -based cost for providing all services, materials, etc., required for completion of services is $55,000 The cost of each audit for the next three fiscal years are as follows: YEAR FEE 2007 $55,000 2008 $55,000 2009 $55,000 We welcome the opportunity to discuss our proposal in greater detail. Signed: 14 A k � Office of Tourism, Trade & Economic Development (OTTER) Ms. Wynnelle Wilson, Chief Analyst Office of the Governor, The Capitol Tallahassee, FL 32399 850.487.2191 Jackson Memorial Hospital (JMH) Mr. Marvin O'Quinn, CEO 1611 N.W. 12 Avenue, Suite 117 Miami, FL 33136 305.585.6754 Miami Dade Cleric of Courts Mr. Harvey IRuvin, Clerk 73 West Flagler Street, Suite 242 Miami, FL 33130 305.349.7333 '15 a 3 s , (Paease see attached) 16 m CER RCA E OF UA � I �SU NC� DATE(MMDDYYW) PRODUCER R1�sPPUSL�S THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICA.TI= HOLDER. THIS CERTIFICATE NOES M07 AMEND, E97END OR 5 Whittier Streets 4th Floor ALTER THE COVERAGE AFFORDED BY THE POLICIES BELLOW. POLICY EXPIRATION LIMITS Framingham, k9a . 01701 509 656 -1300 INSURERS AFFORDING COVERAGE MAICO INSURED Sharp ton, BJCLIl son Z Comer y, PA INSURERA: Philadelphia ]Insurance Co. INSURER B: $ 1 S.E. 3 pod Avenue INSURER C: MED EXP (Anyone person) Suite 2100 INSURER D: $ Miami FL 33131 INSURER E: GENERAL AGGREGATE S rr►r><r0, nEq 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. AGGREGATE LIMITS SHOWN MAYHAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR DD'L SRD ` TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION LIMITS GENERAL LIABILITY COMMERCIAL GENERAL LIABILITY CLAIMSMADE OCCUR EACH OCCURRENCE $ PREMISES a�occcuurlence _ $ MED EXP (Anyone person) $ PERSONAL A ADV IWURY $ GENERAL AGGREGATE S GEN'L AGGREGATE LIMIT APPLIES PER POLICY PRO- LOC PRODUCTS - COMP /OP AGG $ AUTOMOBILELIABILITY ANYAUTO ALL -OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON- OWNEDAUTOS COMBINED SINGLE LIMIT (Ea accident) $ BODILY INJURY (Per person) $ BODILY IdJURY (Pereccident) $ PROPERTY DAMAGE (Pareocident) $ GARAGE LIABILITY ANYAUTO AUTO ONLY - F.AACCIDENT $ OTHE.RTHAN EAACC AUTO ONLY: AGG $ $ EXCESS /UMBRELLA LIABILITY I, OCCUR . C1 CLAIMSMADE DEDUCTIBLE RETENTION $ EACH OCCURRENCE $ AGGREGATE S S $ $ WORKERSCOMPENSATIONAND EMPLOYERS' LIABILITY ANY PROPRIETTFARTNER/EBECUTIVE OFFICERUEMeER EXCLUDED? If describe under SPECIAL PROVISIONS below WCSTA - OTH- T.RYLIMITS E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEI $ E.L. DISEASE- POLICY LIMIT --,000,000 $ 2E OTHER Psaf'assion .l Liability 2ESD251635 5/2/2007 5/1/2008 Each Claim. `� Aggregate: $2,000,0.00 0aductib le: $25,000 DESCRIPTION OF OPERATIONS/ LOCATIONS/ VEHICLES] EXCLUSIONS ADDED BY ENDORSEMENT/ SPECIAL PROVISIONS SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO McAIL30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL .A41 Ap'' IMPOSE NO OBLIGATION OR LIABILITp OF ANY KIND UPON THE INSURER, ITS AGENTS OR ACOI D25(200110@) WV r- -- OACORD CORPORATION 1988 ,.:_ ,'I g -. Office of Tourism, Trade & Economic Development (OTTE®) Ms. Wynnelle Wilson, Chief Analyst Office of the Governor, The Capitol Tallahassee, FL 32399 850.487.2191 Jackson Memorial Hospital (JMH) Mr. Marvin O'Quinn, CEO 1611 N.W. 12 Avenue, Suite 117 Miami, FL 33136 305.585.6754 Miami Dade Clerk of Courts Mr. Harvey Ruvin, Clerk 73 West Flagler Street, Suite 242 Miami, FL 33130 305.349.7333 15 (Please see attached) 16