HCT Certified Public Accountants and Consultants, LLC

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I I law/ordinance creating the municipality. We interview the City's Commission, Management and contact our associates at the Auditor General and, if necessary, Federal contacts (such as cognizant agents or grantor agencies). We also review minutes, prior to leaving the field, to ensure we have O complete understanding of any new Board mandates or ordinances. We examine the entities' policies and procedures to determine compliance with applicable laws and regulations. And, finally, before leaving the field or opining on compliance, we obtain attorney confirmation letters to substantiate any contingent liabilities that may arise due to pending litigation as well as perform a search for related party transactions. As part of our single audit testing, we will test to determine if the City is in Compliance with all of the requirements under OMB A-133 Federal Single Audit Act and (if required) the Florida State Single Audit Act. Our sample selection will be derived from our detailed risk assessment for the City, which will include a detailed review of prior audit findings and results, as well as our analysis of the overall control risk for the City. We utilize state of the art software to help develop sample sizes and plan the Single Audit, and this in turn helps us determine optimal selections to get the required coverage needed to gain audit comfort. By forming a relationship with HCT, the City personnel will benefit from a structured approach that draws on the broad skills of a team of experienced professionals who will service your account. The firm members are available, within 8 hours of notice, for telephone conference calls, and we are able to be on site within 24 hours, or less, if needed. Our engagement management style is experience, "team focus" and "personal attention". Clients that have experienced other accounting firms quickly discover the difference in working with HCT. We provide our clients with a competitive advantage, the benefit of knowledge such as "lessons learned," service innovations, value-creating ideas, engagement management tools and best practices. We will offer these kinds of experiences throughout all levels of the City audit experience. REFERENCES: We audit several similar governmental entities/ local governments. Below are references of local municipalities in which HCT performed services. City of North Miami 776 NE 125th Street , North Miami, FL 33161 Carl LaFluer P: 305.895.9881/E: clafluer@northmiamifl.gov City of Riviera Beach 300 Blue Heron Boulevard, Riviera Beach, FL 33404 Karen Hoskins P: 561.845.4040/E: khoskins@rivierabch.com City of South Bay 5581 West Oakland Park Boulevard, Lauderhill, FL 33313 Massih Saadatmand, CPA P: 561.966.6751 ext. 11/E: saadatmandm@southbavcity.com Broward MPO 1000 West Cypress Creek Road, Suite 850, Ft. Lauderdale, FL 33309 Tracey Mitchell Flavien P: 954.876.0039/E: mitchellt@browardmpo.omg City of Dania Beach 100 West Dania Beach Boulevard, Dania Beach, FL 33004 Nicki Satterfield, CPA P: 954.924.6800 ext 3620/ E: asegal@ci.dania-beach.fl.us 10