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Tax Services The term tax services is sometimes understood to mean tax return preparation for private companies and individuals; however, all organizations, including government entities, must understand and comply with various provisions of the Internal Revenue Code. Our service team has the knowledge and experience to meet our clients' tax needs. Information System Capabilities Our Information Technology (IT) assurance services were developed in response to an increased risk environment. The Firm uses the Control Objectives for Information and Related Technologies (COBIT) framework on all information systems audits. We also provide a wide range of IT advisory services, including: · System vulnerability studies · IT compliance assessments · Business continuity planning evaluations QUALITY CONTROL SYSTEM The quality of the Firm's professional practice is of utmost importance to the Firm, to clients and to the users of our reports. We provide services that conform to professional standards and consider the integrity of individuals in determining our professional relationships. To ensure that the Firm's performance is in conformity with our stated standards and those issued by the American Institute of Certified Public Accountants (AICPA), our quality control system encompasses the following: Professional Development Every year, the Firm provides a minimum of 40 hours of continuing professional education (CPE) in-house to all professional staff. These seminars include sessions in governmental accounting, auditing and financial reporting, including Yellow book, single audit and other accounting and auditing issues. In / ~ - ~ -~ addition to the in-house training, our partners and professional staff attend various outside seminars. The number of hours of specialized training received in the last three years by supervisory personnel assigned to the audit engagement in governmental accounting and auditing, including information technology auditing, is indicated in each respective resume included in this proposal in Appendix C. The Firm is also committed to providing professional development programs to the entire South Florida community involved in the governmental sector. For the last 15 years, we have presented an annual Governmental Symposium, which focuses on current developments in governmental affairs, including accounting, legal and operational topics. We encourage our clients and non-clients to attend these two days of CPE. 2. INDEPENDENCE MarcumRachlin's policy is that all professional personnel be familiar with and adhere to the independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the American Institute of Certified Public Accountants (AICPA), the various state boards of accountancy and state CPA societies, relevant statutes, and applicable regulatory agencies. In addition, all professionals- from partner to staff auditor - are required to sign affidavits attesting to their independence each year. MarcumRachlin's quality control document contains detailed policies related to maintaining independence. These policies are the most stringent policies adopted by the AICPA and the various state boards of accountancy. Engagement team members are required to consider any possible situations where independence may be impaired during the acceptance or continuance process and if any arise during the performance engagement. The Firm is independent of the City of Sunny Isles Beach as defined by the American Institute of Certified Public Accountants (AICPA), Generally Accepted Auditing Standards and the U.S. General Accounting Office (Government Auditing Standards - 2003 Edition). MARCUM MarcumRachlin R A C H L I N Proposal for Professional Audit Services ACCOUNTANTS '" ADVISO~S A Division of Marcum LLP Page - 2