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I ^ACT. MOORE SfEPHENS <br /> 1 V,J L LOVELACE cws& ArwlsoRS <br /> I <br /> Alan Ricafort, CPA <br /> I Engagement Supervisor <br /> Background - Alan Ricafort is a <br /> Supervisor and a full-time member <br /> Education and Certifications of the Firm's Governmental Practice <br /> I • B.S. Degree in Accounting, University of North Florida Group. Alan graduated with his <br /> • C.P.A., Certified Public Accountant- Florida Bachelors Degree in Accounting <br /> from the University of North Florida <br /> and is a Certified Public Accountant <br /> Professional Memberships and Affiliations in the State of Florida. All CPE <br /> • American Institute of Certified Public Accountants (AICPA) requirements have been met for the <br /> I • Florida Institute of Certified Public Accountants (FICPA) AICPA, State Board of Accountancy, <br /> • Florida Government Finance Officers Association (FGFOA) and "Yellow Book." <br /> Continuing Professional Education Professional Experience - Alan has <br /> During the past three years, Alan earned over 120 hours of over eight years of public <br /> CPE credit in courses related to governmental accounting accounting experience and has <br /> and auditing. extensive experience performing <br /> audits, reviews, and compliance <br /> work for governmental entities, not- <br /> Listing of Relevant CPE Courses: for-profit organizations, and <br /> 2012-2015 Governmental Update healthcare entities. / <br /> FGFOA Annual Conferences–2012–2015 Yellow Book — -.02 <br /> I Ethics for CPAs:Accounting/Auditing Emphasis <br /> Clarity Standards GASB and GASB Standards Updates <br /> Fraud Waste and Abuse in Government <br /> Governmental Accounting, Reporting and GAQC 2015 Annual Update <br /> 1 Auditing Seminar–Texas Tech University <br /> Governmental entities served include the following: <br /> ICounties Municipalities (Cont.) Special Districts, Authorities and Associations <br /> Bradford Deltona Gainesville Regional Airport Authority <br /> I Hernando Dunedin <br /> Indian Rocks Beach Greater Orlando Aviation Authority <br /> NassauMarion County EMS Alliance <br /> Seminole Lake City Toho Water Authority <br /> I Palm Bay <br /> Sanford <br /> St. Cloud <br /> I Municipalities Tampa Educational <br /> Alachua Tarpon Springs School District of Alachua County <br /> Atlantic Beach Temple Terrace School District of Brevard County <br /> I Bronson Venice School District of Escambia County <br /> Casselberry School District of Manatee County <br /> Cedar Key School District of Seminole County <br /> 1 Daytona Beach School District of Volusia County <br /> O :^ <br /> I i <br /> xa <br /> 161 <br /> '',-.--„-..•°. <br /> I <br />