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I I I SECTION I - GENERAL QUALIFICATIONS AND FIRM'S EXPERIENCE I Alberni Caballero & Castellanos, L.L.P. (AC&C) is a Certified Public Accounting firm with five partners and over twenty professionals that work together on a continual basis with the main focus of serving the public sector. The firm is a professional limited liability partnership that provides comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services. AC&C was formed through the merger of Alberni Caballero & Alberni, PA, a certified public accounting firm which has served the South Florida area for over 30 years and Caballero & Castellanos, P.L. a local firm with offices in Dade and Broward County which exclusively serves the public sector and whose partners bring over 10 years of local government audit experience. I I Our industry areas of specialization include: . Governmental Organizations . Public Housing Agencies . Non Profit Organizations . Local Government Retirement Plans . Mortgage Banking I Our firm's philosophy is to provide our clients with the same high level of service they would expect from a large national firm, but with the personal attention of a small local firm. All of our audit clients have direct access to our partners and we have committed to have our partners involved throughout all phases of the audit. In other words, our partners are on the field during the audit and all the decision making is on site. I Our professional staff is prepared and fully qualified to help you determine your realistic present and future goals, and assist you in reaching them. We combine invaluable experience gained at some of the most highly regarded international accounting firms, with the kind of personal service these firms can seldom provide. I Every member of our professional staff at the firm is here because they combine outstanding accounting qualifications with proven communication skills and depth of character. Our governmental audit partners and staff are actively involved with recognized standard-setting organizations at the national level (Government Finance Officers Association), state level (FGFOA) and the local level (League of Cities). The firm is also a member of the AICPA Governmental Audit Quality Center, which holds our firm to a higher standard of quality. I Independence I I Alberni Caballero & Castellanos, L.L.P. affirms that we meet the independence requirements of our professional standards, Activities and Functions published by the U.S. General Accounting Office, GAS or any subsequent amendments or superseding revisions. As defined by standards generally accepted in the United States of America, we are independent of the City. We further certify that Alberni Caballero & Castellanos L.L.P. and their partners and employees, are independent of the City, have not performed any professional services for the City and have no conflict of interest. We will give written notice to the City of any professional relationships entered into during the period of this engagement. I State Licensing Certificate from the State of Florida I The firm is properly registered/licensed State of Florida professional limited partnership. All assigned key professional staff are properly registered/licensed to practice public accounting in the State of Florida. Insurance I The firm can and will comply with the insurance requirements as enumerated in the City's RFP. I I I I 4