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SECTION 1- GENERAL QUALIFICATIONS AND FIRM EXPERIENCE Anqel Avala and Jonathan Cruz will be the Senior Accountants and designated "KEY" Employees. They were selected because of their leadership and managerial skills as well as their extensive knowledge in governmental auditing and pension plan audit experience. They will devote 100% of their time to the completion of the work. They have performed government audits for the past 3 years. Staff Accountants Staff accountants will be utilized as required by the Partner, Manager and the Senior Accountants. They perform less complex audit procedures under the supervision of the Partner, Manager and Senior. Sardou Mertilus will be the Staff Accountant. He was selected for his experience working with governmental agencies. He will devote 100% of his time to the completion of the work. Note: All CPA's assigned to the audit have properly maintained CPE in governmental accounting and auditing as required by the State Board of Accountancy. AC&C's audit team that will serve the City is composed of individuals who understand government entities and possess the technical skills and experience necessary to deliver quality audit services. Our audit team will include THREE Certified Public Accountants, and TWO Senior Accountants who are experienced in governmental accounting and audits of pension plans. Quality Control System AC&C continually monitors performance to ensure the highest quality of services. Under the supervision of our audit partners and manager, an audit senior/supervisor is responsible for monitoring quality control of all appropriate engagements. The review process begins with the Manager/Supervisor/Senior. In engagements where a staff is assigned, the Manager/Supervisor/Senior is responsible for the initial review of his/her workpapers as well as the workpapers prepared by the staff. Subsequent to this review, a partner is responsible for the comprehensive review of the engagement working papers. The partner is responsible for ensuring that the issues identified within the audit plan have been properly addressed. The partner will also review the financial statements to ensure that all material events and transaction have been properly reported and comply with GMP requirements. A second partner performs an overall review of the workpapers and financial statements to provide a "second set of eyes" and identify any areas that need strengthening prior to issuance. Quality of the Staff over the Term of the Engagement The Engagement Partner, Manager, and Seniors will be the designated "KEY" members. We pledge to the City they will be returned to the audit each year of the engagement. In the unlikely event that it does become necessary to replace any of the partners, managers, senior accountants or staff, we will first attain the City's express prior permission to do so. We understand the City's right to accept or reject replacements. In addition to the engagement team members proposed herein, we also have other, well-qualified professionals who stand ready to serve your needs, if required. We can assure the highest professional qualifications of the assigned staff we will utilize for the City's engagement. In addition to our governmental focus, it is AC&C's policy that all professional employees exceed the minimum CPE credits required for governmental audits. We currently have an in-house continuing education program which provides approximately 120 credit hours of governmental and not-for-profit accounting and auditing every two years to all of our audit staff. In addition, our staff regularly attends conferences sponsored by the FICPA and the Florida Government Finance Officers Association. Further, because we are growing and expanding, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the Senior and Manager level, we select CPA's with proven governmental auditing experience. Firm Capacity Our engagement team's work load is organized in such a way that the additional activities brought about by this engagement will not impact our current commitments to other clients. We have sufficient staff capacity to integrate these professional services for the City into our present operations, while continuing to maintain the highest standards of quality and time lines to all of our other clients. CITY OF SUNNY ISLES BEACH RFP # 10-06-01 Page 6