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I I SECTION VI.S - REQUIREMENTS OF THE TECHNICAL PROPOSAL (Co//ti//ucd) I 5. PARTNERS. SUPERVISORY STAFF QUALIFICATIONS AND EXPERIENCE (Co/lti/lued) TRAINING COURSES / MEMBERSHIPS I I Compliance with Government Education Requirements In 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 the audit professionals of BKR Garcia exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States. I Our continuing professional education programs ensure that all audit staff members meet the requirements to participate in audits of government agencies. I Professional Staff TraininQ I Partners - All of our partners are CPA's and have in excess of 20 years of diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control. They have far exceeded minimum CPE requirements (reference previous pages). I ManaQers - Our audit managers is a CPA's who have a minimum of 8 years of diversified public accounting experience. He has demonstrated ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. He continually upgrades his skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. He has far exceeded minimum CPE requirements (reference previous pages). I I Supervisor / Senior Accountants - All of our supervisor/senior accountants have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They posses the potential for upward mobility. They have far exceeded minimum CPE requirements (reference previous pages). I Staff Accountants - All of our staff accountants are graduates of an accredited university with major course work in accounting and have achieved above average grades. They assist in performing audit engagements and continue to expand their skills through job training and continuing education programs. I I Memberships I All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members of the following professional groups: . Florida Government Finance Officers Association . Technical Resource Committee of the Government Finance Officers Association . Special Review Committee of the Government Finance Officers Association . BKR International Committee on Governmental and Non-Profit Accounting and Auditing . Florida Institute of CPA Non-Profit Conference Committee I I I I J~KR~.~~ 23