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<br />- <br /> <br /> <br />Susan L. Friend <br /> <br /> <br />Susan Friend is a partner in MarcumRachlin's Assurance division. <br />She has more than 20 years experience in the governmental and not-for- <br />profit arena with a concentration in accounting, auditing,and management <br />advisory services. Over the course of her career, Ms. Friend's involvement <br />with governmental entities has been extensive. She has served as the <br />partner-in-charge of governmental audit engagements for counties, cities, <br />towns, villages, special districts, and school districts, and has performed <br />reviews of proposed annual budgets for governmental entities. In addition. <br />Ms. Friend has provided guidance to governmental entities in implementing <br />new GASB standards. <br />Ms. Friend has been responsible for the quality review of workpapers <br />and financial statements for governmental and not-for-profit clients. In <br />addition, she has developed and presented courses on a variety of <br />governmental accounting topics for staff to meet annual continuing and <br />professional education requirements. Ms. Friend also is the author of a <br />comprehensive audit program for governmental audit engagements. <br />She serves on the board of directors of the Firm's Assurance division <br />where she leads the internal financial reporting committee. <br /> <br />Professional & Civic Affiliations <br />American Institute of Certified Public Accountants (AICPA) <br />Florida Institute of Certified Public Accountants (FICPA) <br />New York State Society of Certified Public Accountants <br />Government Finance Officers Association (GFOA) <br />GFOA Committee on Accounting, Auditing, and Financial <br />Reporting (CAAFR), Advisor <br />GFOA Special Review Committee, Certificate of Achievement <br />for Excellence in Financial Reporting <br />Florida GFOA & South Florida GFOA <br />Greater Fort Lauderdale Chamber of Commerce, Trustee Member <br />River Walk Trust, Member <br />American Women's Society of CPAs <br />Miami-Dade County & Broward County League of Cities <br />Rachlin Foundation, Board Member <br /> <br />Susan L. Friend, CPA <br />Partner <br /> <br />PROFILE <br /> <br />AREAS OF EXPERTISE <br />Financial Audits <br />Federal Single Audits <br />Florida Single Audits <br />Budget Analysis & Reviews <br />Peer Reviews <br />Operational & Performance Reviews <br />Advisory Services <br /> <br />Articles, Seminars & Presentations <br />FGFOA School of Governmental Finance, Fraud Training <br />Institute of Internal Auditors, Panelist <br />Internal CPE Training: <br />Governmental Accounting & Governmental Auditing Standards <br />Risk-Based Approach to Governmental Audits <br /> <br />Awards & Recognition <br />2006 Key Partner Award, South Florida Business Journal, <br />Accounting-Audit Winner <br /> <br />CPE (past two years) <br />Governmental <br />Other (Accounting, Auditing, <br />Technical and Behavioral) <br /> <br />KEY CLIENTS <br />Local Governments <br />County Governments <br />Special Districts <br />Governmental Pension Plans <br />Utility Services <br />School Districts <br />Not-far-Profit Organizations <br /> <br />174 <br /> <br />EDUCATION <br /> <br />Bachelor of Science. Accounting. <br />Fairleigh Dickinson University <br /> <br />Total <br /> <br />75 <br />249 <br /> <br />MARCUM <br />RACH LI N <br /> <br />ACCOUNTANTS.. ADVISORS <br />A Division of Marcum llP <br /> <br />450 East Las alas Boulevard, Ninth Floor. Fort Lauderdale. Florida 33301 <br />Phone 954.525.1040 . susan.friend@marcumrachlin.com . marcumrachlin.com <br /> <br />CPA Licensed by the States of <br />New York and Florida <br />