Alberni Caballero & Fierman, LLP

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1 ' City of Sunny Isles Beach I 1 = 1 It ISI 11 I = I 1111111111111111I11111111111111111111III 111111lI111111II III 111111111111111111111111111111111111111111111111111 Quality Control System In addition to our governmental focus, it is AC&F's policy AC&F continually monitors performance to ensure the that all professional employees exceed the minimum CPE 1 highest quality of services. Under the supervision of our credits required for governmental audits. We currently have Audit Partners and Senior Manager,an audit senior/supervisor an in-house continuing education program which provides is responsible for monitoring quality control of all approximately 120 credit hours of governmental and appropriate engagements. The review process begins not-for-profit accounting and auditing every two years to with the Senior Manager/Supervisor. In engagements where all of our audit staff. In addition,our staff regularly attends a staff is assigned,the Senior is responsible for the initial conferences sponsored by the FICPA and the Florida review of his/her workpapers. The Supervisor reviews the Government Finance Officers Association. Further, Senior's work and the Senior Manager does an overall because we are growing and expanding,we have an ongoing detailed review of all the workpapers. recruitment program that seeks only those accountants with Subsequent to this review,a partner is responsible for the a proven record of academic success. When we recruit at comprehensive review of the engagement working papers. the Senior, Supervisor and Manager levels,we select CPAs The partner is responsible for ensuring that the issues identified with proven governmental auditing experience. within the audit plan have been properly addressed. The partner will also review the financial statements to ensure Firm Capacity ' that all material events and transaction have been properly Our engagement team's work load is organized in such reported and comply with GAAP requirements. A second away that the additional activities brought about by this partner performs an overall review of the workpapers and engagement will not impact our current commitments to financial statements to provide a"second set of eyes"and other clients. We have sufficient staff capacity to integrate identify any areas that need strengthening prior to issuance. these professional services for the City into our present operations,while continuing to maintain the highest standards Quality of the Staff Over the Term of the Engagement of quality and time lines to all of our other clients. ' We pledge to the City that the team assembled in this proposal will be returned to the audit each year of the engagement. In the unlikely event that it does become necessary to replace any of the partners,managers,senior 1 accountants or staff,we will first attain the City's express prior permission to do so. We understand the City's right to accept or reject replacements. In addition to the engage- ment team members proposed herein,we also have other, well-qualified professionals who stand ready to serve your needs, if required. We can assure the highest professional qualifications of the assigned staff we will utilize(or the 1 City's engagement. I 1111111 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111I Proposal for Professional Auditing Services Alberni Caballero&Fierman,LLP page 13 1