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<br /> <br />Michael D. Futterman <br /> <br />Michael Futterman is a partner in the Firm's Assurance division. <br />He focuses much of his work in the local government, not-for-profit and <br />employee benefit plan sectors. With more than 20 years of professional <br />experience, Mr. Futterman provides guidance on accounting and financial <br />reporting matters as well as operational and administrative efficiency matters. <br />In addition, he conducts peer reviews for small and mid-size accounting firms. <br />Mr. Futterman is responsible for quality control review of all ERISA audit <br />engagements. Additionally, he performs quality control reviews of engagements <br />for governmental entities, governmental pension plans, and not-for-profit <br />organizations. <br />Within the Firm, Mr. Futterman is actively involved in training and <br />compliance initiatives. He is responsible for developing internal training <br />programs for the governmental, not-for-profit, and ERISA assurance staff, <br />as well compliance with continuing professional education requirements. <br />Mr. Futterman serves on the Assurance division's board of directors and is <br />chairman of its accounting & auditing technology committee. He also serves <br />on the practice standards & continuing professional education committee. <br /> <br />Professional & Civic Affiliations <br />American Institute of Certified Public Accountants (AI CPA) <br />Florida Institute of Certified Public Accountants (FICPA) <br />Florida Government Finance Officers Association (FGFOA) <br />Government Finance Officers Association (GFOA) <br />GFOA Special Review Committee <br />Miami-Dade, Broward & Palm Beach Counties Leagues of Cities <br />Florida Public Pension Trustees Association <br />Florida Association of Special Districts <br />AICPA Employee Benefit Plan Audit Quality Center, <br />Designated Audit Partner <br />Dade Schools Athletic Foundation, Treasurer <br /> <br />Articles, Seminars & Presentations <br />"Risk-Based Approach to Governmental Audits," Internal Training <br />Governmental Accounting (GASB) and Government Auditing Standards, <br />"Internal Training" <br />"Federal and Florida Single Audit Acts," Internal Training <br />"ERISA Pension Plans," Internal Training <br />"The New Risk Assessment Standards," Internal Training <br />"ERISA Employee Benefit Plan Audits," Rachlin News, Fall 2006 <br />''Auditing 401 (k) Plans," Presentation to Potential Clients in conjunction <br />with Merrill Lynch <br />"GASB Statement No. 34," Presentation to University of Miami Students <br />"Preparing a Comprehensive Annual Financial Report," FICPA Training <br /> <br />CPE (past three years) <br />Governmental <br />Other (Accounting, Auditing, <br />Technical and Behavioral) <br /> <br />180 <br /> <br />75 <br />255 <br /> <br />Total <br /> <br />MARCUM <br />RACH LI N <br /> <br />ACCOUNTANTS.. ADVISORS <br />A Division of Marcum lLP <br /> <br />One Southeast Third Avenue, Tenth Floor. Miami. Florida 33131 <br />Phone 305.377.4228 . michael.futterman@marcumrachlin,com . marcumrachlin.com <br /> <br /> <br />Michael D. Futterman, CPA <br />Partner <br /> <br />PROFILE <br /> <br />AREAS OF EXPERTISE <br />Financial Audits <br />Federal Single Audits <br />Florida Single Audits <br />Employee Benefit Plan Audits <br />Operations or Performance Reviews <br />Agreed-Upon Procedures <br />Attestation Services <br />Advisory Services <br />Peer Reviews <br /> <br />KEY CLIENTS <br />Local Governments <br />Special Districts <br />Governmental Pension Plans <br />ERISA Pension Plans <br />Not-for-Profit Organizations <br /> <br />EDUCATION <br /> <br />Bachelor of Business Administration, <br />Florida Atlantic University <br /> <br />CPA Ucensed by the States of <br />New York and Florida <br />