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<br /> <br />I <br />l <br />~ <br />~ <br />~ <br /> <br /> <br />Michael D. Futterman <br /> <br />Michael Futterman is a partner within the firm's Assurance <br />division, where he focuses much of his work in the local government. <br />not-for-profit and employee benefit plan areas. In addition, he <br />conducts peer reviews for small and mid-size accounting firms. <br />He has also provided auditing and advisory services to a variety <br />of commercial businesses, including publicly held companies. <br />Mr. Futterman has more than 17 years of professional experience <br />and has taken part in more than 800 engagements. He takes a <br />proactive, value-added approach to each client, always making <br />recommendations to help improve operational or administrative <br />efficiencies. This approach has served him well as he has <br />engendered his clients' trust and loyalty throughout his career. <br /> <br />Professional & Civic Affiliations <br />American Institute of Certified Public Accountants (AI CPA) <br />Florida Institute of Certified Public Accountants (FICPA) <br />Government/Not-for-Profit Expert Panel (AICPA), Past Member <br />Government Finance Officers Association (GFOA) <br />Florida GFOA, Technical Resource Committee <br />South Florida Chapter of the Florida GFOA, Audit Committee <br />GFOA Special Review Committee, Certificate of Achievement for <br />Excellence in Financial Reporting Program <br />Miami-Dade County League of Cities <br />Broward League of Cities <br />Palm Beach Municipal League <br />Florida Public Pension Trustees Association <br />Florida Association of Special Districts <br />AICPA Employee Benefit Plan Audit Quality Center, Designated Partner <br />AICPA Governmental Audit Quality Center <br />Internal CPE Training Committee, Chairman <br />Internal Professional Standards Committee, Chairman <br />Dade Schools Athletic Foundation, Inc.. Treasurer <br /> <br />CPE (pEls! tl1l'88 yeals) <br /> <br />Governmental <br /> <br />Other (Accounting, Auditing, <br />Technical and Behavioral) <br /> <br />180 <br /> <br />75 <br />255 <br /> <br />Total <br /> <br /> <br />Rachiin~~ <br /> <br />Accountants . Advisors <br /> <br />One Southeast Third Avenue, Tenth Floor. Miami, Florida 33131 <br />Phone 305.377.4228. Fax 305.377.8331 . mfutterman@rachlin.com . www.rachlin.com <br /> <br />MIAMI . FORT LAUDERDALE . WEST PALM BEACH <br /> <br />Michael D. Futterman, CPA <br />Partner <br /> <br />~~--- <br />:;. .1 '!' i' ] .::If.;I' <br />AREAS OF EXPERTISE <br />Financial Audits <br />Federal Single Audits <br />Florida Single Audits <br />Employee Benefit Plans <br />Operations or Performance Reviews <br />Agreed-Upon Procedures <br />Attestation Services <br />Advisory Services <br /> <br />KEY CLIENTS <br />Local Governments <br />Community Redevelopment Agencies <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 />Rachlin Cohen & Holtz UP <br /> <br />Page - 12 <br />