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IFirm Qualifications & Experience I Grau & Associates Grau & Associates is a properly registered/licensed State of Florida professional corporation since January 3, 2005, providing comprehensive financial and compliance auditing, attestation, accounting, and other management consulting services. We are located locally, less than 45 minutes I from the City, at 2700 N Military Trail, Suite 350, Boca Raton, Florida 33431. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. All assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida. I As the successor firm of Grau & Company, we have provided governmental and non-profit auditing services in Florida for over 30 years with an impeccable reputation never having been involved in any litigation, proceeding or disciplinary action nor ever been charged with or convicted of a public entity crime. I Your engagement will be done out of our Boca headquarters which has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The Inumber of professional staff by employee classification is as follows: Team Member Total Professional Staff Total CPAs Total Government 1 Audit Staff Partners * 2 2 2 1 Managers * 2 2 2 Advisory Consultant 1 I 1 1 ISupervisor/ Seniors * 4 4 4 Staff Accountants * 6 - 6 ITotal 15 9 15 1 *ALL FULL TIME EMPLOYEES Compliance with Government Education Requirements IIn order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of I the audit professionals of Grau & Associates maintain and/or exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs (CPE) ensure that all audit professionals meet Ithe requirements to participate in audits of government agencies. Sponsored Training I Grau has developed in-house CPE sessions specifically tailored to our client needs and our audit team participates and instructs these courses free of charge to our clients. This program allows for our clients to participate and earn CPE on a voluntary basis during the year. This is another way we demonstrate our 1 commitment to personalized high quality audit service. I I 3