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I I SECTION 11- TEAM QUALIFICATIONS AND EXPERIENCE I Quality Control System I The firm continually monitors performance to ensure the highest quality of services. Under the supervision of our audit partners, an audit manager/supervisor is responsible for monitoring quality control of all appropriate engagements. The review process begins with the manager/supervisor. In engagements where a staff is assigned, the manager/supervisor is responsible for the initial review of his workpapers as well as the workpapers prepared by the staff. I I 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. I 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 I The Client Service Partner, Quality Control Partner, Engagement Partner and Senior Accountants 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. I I In addition to our governmental focus, it is firm 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. I I Workload I 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. I I I I I I 14