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HomeMy WebLinkAboutReso 2019-2899 RESOLUTION NO. 2019- Zest\ A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, APPROVING A FIRST AMENDMENT TO THE AGREEMENT WITH MOORE STEPHENS LOVELACE, P.A. FOR PROFESSIONAL AUDITING SERVICES; AUTHORIZING THE MAYOR TO EXECUTE SAID AMENDMENT; AUTHORIZING THE CITY MANAGER TO DO ALL THINGS NECESSARY TO EFFECTUATE THIS RESOLUTION; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 4.10 of the Sunny Isles Beach Charter ("Charter") requires an independent audit of the City accounts on at least an annual basis; and WHEREAS, in accordance with industry best practices as established by the Government Finance Officers Association("GFOA"),the City issued Request for Proposals("RFP")No. 15-12- 01; and WHEREAS, on March 17, 2016, via Resolution No. 2016-2532, the City Commission awarded RFP No. 15-12-01 and approved an Agreement with Moore Stephens Lovelace, P.A. to provide professional auditing services for a three (3) year period, in an amount not to exceed $121,500.00; and WHEREAS,the City being satisfied with Moore Stephens Lovelace,P.A.wishes to exercise its first of two (2) options to renew the Agreement for one (1) additional year; WHEREAS, the City wishes to approve a First Amendment to the Agreement with Moore Stephens Lovelace, P.A., exercising its first of two (2) options to renew, to provide professional auditing services for a one (1) year period, in an amount not to exceed Forty-Two Thousand Five Hundred Dollars($42,500.00),bringing the total contract amount not to exceed One Hundred Sixty- Four Thousand Dollars ($164,000.00), attached hereto as Exhibit "A". NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS: Section 1. Approval of First Amendment to the Agreement. The City Commission hereby approves the First Amendment to the Agreement with Moore Stephens Lovelace,P.A.,exercising its first of two (2)options to renew, to provide professional auditing services for a one(1)year period, in an amount not to exceed Forty-Two Thousand Five Hundred Dollars ($42,500.00), bringing the total contract amount not to exceed One Hundred Sixty-Four Thousand Dollars ($164,000.00), attached hereto as Exhibit "A". Section 2. Authorization of Mayor. The Mayor is hereby authorized to execute said Amendment to the Agreement. Section 3. Authorization of City Manager. The City Manager is hereby authorized to do all things necessary to effectuate this Resolution. R2019 Auditor Srvs Renewal Moore StephensMoore Stephens PASSED AND ADOPTED this 17th day of January 2019. giN George H. Scholl, Mayor ATTEI : Mauric o Betanc r, CMC, City Clerk APPROVED AS TO FORM AND LEGAL SUFFICIENCY: Hans Ott City ttorney Moved by: c0VVV10- 1M(J Seconded by: EMW1I ( J (2- J tScUP.A- Vote: Mayor Scholl (Yes) (No) ,416stfo- Vice Mayor Svehcin ' (Yes) (No) Commissioner Goldman V (Yes) (No) Commissioner Lama / (Yes) (No) Commissioner Viscarra V (Yes) (No) R2019 Auditor Srvs Renewal Moore StephensMoore Stephens 2 SUNNY/,{�s FIRST AMENDMENT TO THE AGREEMENT BETWEEN f THE CITY OF SUNNY ISLES BEACH AND MOORE STEPHENS LOVELACE,P.A.'CONTRACT NO. 1516-017 o.sus This First Amendment to the Agreement between the CITY OF SUNNY ISLES BEACH("City") an MOO STEPHENS LOVELACE, P.A.; ("Consultant") executed this r day of tf ,2019, is made a part of the original Agreement("Agreement")dated April 18,2016, between the .ty and Consultant, a copy of which attached hereto as Attachment "A", whose Federal _ Identification t!is 59-3070669. The City and Consultant hereby agree as follows: 1. OPTION TO RENEW.The City hereby wishes to exercise its first option to renew the Agreement for one(1)year in accordance with Section 3 of the original Agreement, incorporated herein by reference. The original Agreement was entered into on April 18, 2016. The City shall have the option to extend this agreement for one(1)additional one(1)year renewal term. 2. ADDITIONAL COMPENSATION. The City wishes to amend Section 4 of the Agreement ("Compensation");to provide additional compensation for this one(1)year renewal term in the amount of Forty Two Thousand Five Hundred Dollars ($42,500.00), as more particularly described in Attachment "B", bringing the total contract amount not to exceed One Hundred Sixty Four Thousand Dollars ($164,000.00). 3. PROHIBITION AGAINST CONTRACTING WITH SCRUTINIZED COMPANIES. Pursuant to Florida Statutes Section 217.4725, contracting with any entity that is listed on the Scrutinized Companies that Boycott Israel List or that is engaged in the boycott of Israel is prohibited.Contractors must certify that the company is not participating in a boycott of Israel. Any contract for goods or services of One Million Dollars ($1,000,000) or more shall be terminated at the City's option if it is discovered that the entity submitted false documents of certification, is listed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in business operations in Cuba or Syria after July 1, 2018. Any contract entered into or renewed after July 1, 2018 shall be terminated at the City's option if the company is listed on the Scrutinized Companies that;Boycott Israel List or engaged in the boycott of Israel. Contractors must submit the certification that is attached to this agreement as Attachment"C". Submitting a false certification shall be deemed a material breach of contract.The City shall provide notice, in writing, to the Contractor of the City's determination concerning the false certification. The Contractor shall have ninety(90)days following receipt of the notice to respond in writing and demonstrate that the determination was in error. If the Contractor does not demonstrate that the City's determination of false certification was made in error,then the City shall have the right to terminate the contract and seek civil remedies pursuant to Florida Statute Section 215.4725. 4. OTHER PROVISIONS REMAIN IN EFFECT. Except as specifically modified herein, all terms and conditions of the original Agreement between the parties, dated April 18, 2016, and attached hereto as Attachment"A", shall remain in full force and effect. 5. CONFLICTING PROVISIONS. The terms, statements, requirements,or provisions contained in this First Amendment shall prevail and be given superior effect and priority over any conflicting or inconsistent terms, statements, requirements or provisions contained in any other document or attachment, including but not limited to Attachments"A""B"and"C". IN WITNESS WHEREOF, the parties hereto have executed this document as of the date mentioned above. WITNESS: MOORE STEPHENS LOVELACE,P.A. Signature j BY:• illiani Blend, •.:,e o 'er Print Name ATTEST: CITY O ISLES BEACH irjr BY: -t i'.0 f I'1 ' BY: Mauricio :e' i c ,CMC, City Clerk George H.Scholl,Mayor • APPROVED AS TO FORM AND LE • S CIENCY i1 BY: Hens S inot City Attorney • 45°"N' °J AGREEMENT BETWEEN THE-CITY OF SUNNY ISLES BEACH =0_I, AND MOORE STEPHENS LOVELACE, P.A. ``.. '•,,,.."°.•,•• ,:::°°' i C/ `.O t/O/4 1).4 . THIS CONT CTUAL AGREEMENT (hereinafter referred to as the "Agreement") is made this 1I - day of VA L , 2016, by and between the CITY OF SUNNY ISLES BEACH; Florida, (hereinafter referred to as "City"), and MOORE STEPHENS LOVELACE, P.A. (hereinafter referred to as "Consultant")whose Federal I.D. # is 59• 30 7 OG4041 RECITALS WHEREAS, the City is in need of a professional auditing consultant to audit the basic financial statements of the City as of and for the fiscal years ending September 30, 2016, 2017 and 2018 and to provide an opinion on the conformity of this material with accounting principles generally accepted in the United States, ("Services); and WHEREAS, Consultant has expressed the ability and desire to provide these Services pursuant to the terms and conditions of RFP No. 15-12-01, which is incorporated herein by reference; and • WHEREAS, the Consultant will also provide additional documentation, including reporting on internal control, that will be subject to the auditing procedures applied in the audit of the basic financial statements, ("Services"), as more fully described in Attachment "A"; and WHEREAS, the Consultant will provide these auditing Services for the City for the years ending September 30, 2016, 2017 and 2018, as more fully described in Attachment "A"; and WHEREAS, the Consultant represents that it has expertise to perform these Services. NOW THEREFORE, in consideration of the foregoing and for the mutual covenants, representations and warranties and other good and valuable consideration, the receipt and adequacy of = which is hereby acknowledged, the parties agree as follows: 1. RECITALS. .The Recitals set forth above are hereby incorporated into this Agreement and made a part hereof for reference. 2. CONSULTING SERVICES.Consultant shall audit the basic financial statements of the City as of and for the fiscal years ending September 30, 2016, 2017 and 2018 and will provide additional documentation to the City, as more fully described in Attachment "A", attached hereto and made a part hereof. 3. TERM. Subject to the provisions relating to the termination of this Agreement as set forth in Paragraph 9 hereunder, the term of this Agreement shall begin upon the execution of this Agreement and shall end upon the completion of Services described in Attachment "A". The parties shall have the option to extend this Agreement for two (2) additional one (1) year terms, based upon the City's exercise of these optional renewal periods. I C 1516-060-6190 Moore Stephens Lovelace, P.A. ATTACHMENT A City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 4. COMPENSATION. Payment to Consultant for all charges under this Agreement shall be in accordance with this Agreement and a schedule of charges reflected in Attachment "A". The fees for this engagement will be Forty Thousand Five Hundred Dollars ($40,500.00) (including Federal or Florida Single Audit Act requirements—as reflected in Attachment"A"). 5. STAFFING CHANGES. Engagement partners, managers, other supervisory staff and specialists initially assigned to this Agreement between City and Consultant may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express written permission of the City of Sunny Isles Beach. However, in either case, the City of Sunny Isles Beach retains the right to approve or reject replacements who are subsequently assigned to this Agreement between the City and Consultant. 6. INDEPENDENT CONTRACTOR RELATIONSHIP. The Consultant is an independent contractor and shall be treated as such for all purposes. Nothing contained in this Agreement or any action of the parties shall be construed to constitute or to render the Consultant an employee, partner, agent, shareholder, officer or in any other capacity other than as an independent contractor other than those obligations which have been or shall have been undertaken by the City, Consultant shall be responsible for any and all of its own expenses in performing its duties as contemplated under this Agreement. The City shall not 'be responsible for any expense incurred by the Consultant. The City shall have no duty to withhold any Federal income taxes or pay Social Security services and that such obligations shall be that of the Consultant, other than those set forth in this Agreement. Consultant shall furnish its own transportation, office and other supplies-as it determines necessary in carrying out its duties under this Agreement. 7. OWNERSHIP OF DOCUMENTS AND EQUIPMENT. All documents prepared by the Consultant pursuant to this Agreement and related Services to this Agreement are intended and represented for the ownership of the City only. Any other use by Consultant or other parties shall be approved in writing by the City. If requested, Consultant shall deliver the documents to the City within fifteen (15) calendar days. The audit documentation for this Contract will be retained for a minimum of three years after the report release. No audit documentation will be destroyed without the consent of the consent of the City. Consultant agrees to provide copies of audit documentation to the City. Consultant agrees to provide copies of audit documentation to the City of its designee upon request. 8. INDEMNIFICATION. Consultant agrees to indemnify and hold harmless, the City, its officers, agents, and employees from, and against, any and all claims, actions, liabilities, losses and expenses including, but not limited to, attorney's fees for personal, economic or bodily injury, wrongful death, loss of or damage to property, at law or in equity, which may arise or may be alleged to have risen from the negligent acts, errors, omissions or other wrongful conduct of the Consultant, agents or other personal entity acting under Consultant's control in connection with the Consultant's performance of Services pursuant to that Agreement and to that extent the Consultant 2 C1516-060-6190 Moore Stephens Lovelace, P.A. S ' B City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax shall pay such claims and losses and shall pay all such costs and judgments which may issue from any lawsuit arising from such claims and losses including wrongful termination or allegations of discrimination or harassment, and shall pay all costs and attorneys' fees expended by the City in defense of such claims and losses including appeals. The parties agree that ten percent (10%) of the total compensation is a specific consideration from the City to the Consultant for this indemnity. 9. TERMINATION. A. If, through any cause within reasonable control, the Consultant shall fail to fulfill in a timely manner or otherwise violate any of the covenants, agreements or stipulations material to this Agreement, the City shall have the right to terminate the Services then remaining to be performed. Prior to the exercise of its option to terminate for cause, the City shall notify the Consultant of its violation of the particular terms of the Agreement and grant Consultant ten (10) days to cure such default. If the default remains uncured after ten (10) days the City may terminate this Agreement. • In the event of termination, all finished and unfinished documents, data and other work product prepared by Consultant (and sub consultant(s)) shall be delivered to the City and the City shall compensate the Consultant for all Services satisfactorily performed prior to the date of termination, as provided in Paragraph 4 herein. • Nothwithstanding the foregoing, the Consultant shall not be relieved of liability to the City for damages sustained by it by virtue of a breach of the Agreement by Consultant and the City may reasonably withhold payment to Consultant for the purposes of set-off until such time as the exact amount of damages due the City from the Consultant is determined. B. Termination for Convenience of City. The City may, for its convenience and without cause terminate the Services then remaining to be performed at any time by giving Consultant ten (10) days written notice. The terms of Paragraphs A(i) and A(ii) shall be applicable hereunder. C. Termination for Insolvency. The City also reserves the right to terminate the remaining Services to be performed in the event the Consultant is placed either in voluntary or involuntary bankruptcy or makes any assignment for the benefit of creditors. 10. WAIVER OF RIGHT TO JURY TRIAL. Each of the parties hereto hereby knowingly, voluntarily and intentionally, waive the right which any may have to a jury trial in respect of any action, proceeding, litigation or counterclaim based hereon or arising out of, under, on or in connection with this agreement or any course of conduct, course of dealing, statements (whether verbal or written) or actions of either of party.' 3 C 1516-060-6190 Moore Stephens Lovelace, P.A. sIB City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 11. CONFIDENTIAL INFORMATION. The Consultant shall not, either during the term of this Agreement or any time for a period of TEN (10) years subsequent to that date upon whioh the Consultant shall leave the employment of the City for any reason whatsoever, disclose to any person or entity, other than in the discharge of the duties of the Consultant under this Agreement, any information which the City designates in writing as "confidential." As a violation by the Consultant of the provisions of this Section could cause irreparable injury to the City and there is no adequate remedy at law for such violation, the City shall have the right, in addition to any other remedies avaiiabie to it at law or in equity, to enjoin the Consultant in a court of equity for violating such provisions. 13. NOTICES. All notices and other communications required or permitted to be given under this Agreement by either party to the other shall be in writing and shall be sent (except as otherwise provided herein) (i) by certified or registered mail, first class postage prepaid, return receipt requested, (ii) by guaranteed overnight delivery by a nationally recognized courier service, or(iii) by facsimile with confirmation receipt (with a copy simultaneously sent by certified or registered mail, first class postage prepaid, return receipt requested or by overnight delivery by traditionally recognized courier service), addressed to such party as follows: If to the City: Christopher J. Russo With a copy to: City Manager Hans Ottinot City of Sunny Isles Beach, City Attorney '18070 Collins Avenue City of Sunny Isles Beach Fourth Floor 18070 Collins Avenue Sunny Isles Beach, Florida 33160 Fourth Floor Tel: (305) 792-1701 Sunny Isles Beach, Florida 33160 Tel: (305) 792-1702 If to the Consultant: William Blend, Shareholder Moore Stephens Lovelace, P.A. 701 Brickell Avenue, Ste.,550 Miami, Fl 33131 Tel: (305) 445-5023 Email: wblend@mslcpa.com 14. GOVERNING LAW. The law of the State of Florida shall govern this Agreement and venue for and any action shall be brought in Miami-Dade County, Florida. In the event of any litigation arising out of this Agreement or to settle issues arising hereunder, the prevailing party in such litigation shall be entitled to recover against the other party its costs and expenses, including reasonable attorneys' fees, which shall include any fees and costs attributable to appellate proceedings arising on and of such litigation 4 C1516-060-6190 Moore Stephens Lovelace, P.A. SIB City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 15. AUDIT RECORDS. The Consultant shall make available to the City or its representative all required financial records associated with the Agreement for a period of THREE(3) years. 16. NON-DISCRIMINATION. The Consultant agrees to comply with all local and state civil rights ordinances and with Title VI of the Civil Rights Act of 1984 as amended, Title VIII of the Civil Rights Act of 1968 as amended, Title 1 of the Housing and Community Development Act of 1974 as amended, Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act of 1990, the Age Discrimination Act of 1975, Executive Order 1100, and with Executive Order 11248 as amended by Executive Orders 11375 and 12086. The Consultant will not discriminate against any employee or applicant for employment because of race, color, creed, religion, ancestry, national origin, sex, disability or other handicap, age, marital/familial status, or status with regard to public assistance. The Consultant will take affirmative action to insure that all employment practices are free from such discrimination. Such employment practices include but are not limited to the following: hiring, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff, termination, rates of pay or other forms of compensation, and selection for training, including apprenticeship. The Consultant agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the City setting forth the provisions of this non-discrimination clause. The Consultant agrees to comply with any Federal regulations issued pursuant to compliance with Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 708), which prohibits discrimination against the handicapped in any Federally assisted program. 17. INSURANCE. Consultant shall, at its sole cost and expense, during the period of any work being performed under this Agreement, procure and maintain the following minimum insurance coverages to protect the City and Consultant against all loss, claims, damage and liabilities caused by Consultant, its agents, contractors or employees, as more particularly set forth below: (a) Comprehensive General Liability Insurance: Contractor shall be required to purchase, maintain, and keep in full force, effect and good standing, Comprehensive General Liability Insurance with primary limits of Five Hundred Thousand Dollars ($500,000.00) during the initial and any renewal term of this Agreement. Coverage must be afforded on a form no more restrictive than the latest edition of the Comprehensive General Liability policy, without restrictive endorsements, as filed by the Insurance Services Office. (b) Errors and Omissions Insurance: Professional Liability ("Errors and Omissions") insurance with minimum limits of Five Hundred Thousand Dollars ($500,000.00) per occurrence. (c) Workers' Compensation insurance to apply for all employees in compliance with. the Workers Compensation Law of the State of Florida and all applicable federal laws. 5 C1516-060-6190 Moore Stephens Lovelace, P.A. City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax Such policies of insurance shall not diminish Consultants indemnification obligations hereunder. The insurance policy shall be issued by such company, in such forms and ywith such limits of liability and deductibles as are acceptable to the City and shall be endorsed to be primary over any insurance, which the City may maintain. Before any work under this Agreement is performed, and at any time upon request, Consultant shall furnish to the City certificates of insurance evidencing the minimum required coverage and appropriately endorsed for contactual liability with the City named as an additional insured. All policies shall contain a waiver of subrogation endorsement. All policies and certificates shall be in forms and issued by insurance companies acceptable to the City's Risk Management Department. All insurance policies and certificates of insurance shall provide that the policies may not be canceled or altered without thirty (30)calendar days prior written notice to the City Manager or his designee. 18. CONFLICT OF INTEREST. The Consultant agrees to adhere to and be governed by the Miami-Dade County Conflict of Interest Ordinance Section 2-11.1, as amended; and by the City of Sunny Isles Beach Ordinance No. 99-82, which are incorporated by reference herein as if fully set forth herein, in connection with the Agreement conditions hereunder. The Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirectly which should conflict in any manner or degree with the performance of the Services. The Consultant further covenants that in the performance of this Agreement, no person having any such interest shall knowingly be employed by the Consultant. No member of, or delegate to the Congress of the United States shall be admitted to any share or part of this Agreement or to any benefits arising therefrom. 19. CONFLICTING PROVISIONS. The terms, statements, requirements, and provisions contained in this Agreement shall prevail and be given effect over any conflicting or inconsistent term, statement, requirement or provision contained in any other document or attachment, including but not limited to Attachment"A", a copy of which is attached hereto. 20 ENTIRE AGREEMENT. This Agreement contains the entire agreement of the parties, and may be amended, waived, changed, modified, extended or rescinded only by a writing signed by the party against whom any such amendment, waiver, change, modification; extension and/or rescission is sought. [Remainder of page intentionally left blank.] 6 C1516-060-6190 Moore Stephens Lovelace, P.A. SSB City of Sunny Isles Beach 18070 Collins Avenue,Sunny isles Beach,Florida 33160 (305)947-0606 phone(305)949-3113 Fax IN WITNESS ti�REOF, the parties hereto have executed this Agreement in triplicate on the day and year first written above. WITNESS: MOORE STEPHENS LOVELACE,P.A _An- BY: 1. • •/-1,64 ignature Wi i iam Blend,S : •-der br A. . ' L 1 , Print Name l"E ' ATTEST: e�• , • CITY OF SUNNY ISLES BEACH • . BY: ti 1 ' '8' .. . BY ,46._ • • Jane A�. • '• es, {MC;-City Clerk•. Christop er J.Russo,City Manager • APPROVED AS TO FORM AND LEGAL S FA CY • elm*\ - BY: / v .ffOttinot,City Attorney 7 C1516-060-6190 Moore Stephens Lovelace,P.A. MSL. CPAs &ADVISORS VIA EMAIL December 19,2018 City Commissioners City of Sunny Isles Beach,Florida We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach (the City) for the year ending September 30, 2019, as authorized in Resolution No. 2016-2532, which was adopted and passed on March 17,2016. We will audit the financial statements of the governmental activities,the business-type activities,the aggre- gate discretely presented component units,each major fund,and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements,of the City as of and for the year ending September 30,2019. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the City's basic financial state- ments. Such information,although not a part of the basic financial statements, is required by the Govern- mental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the City's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis 2) Schedules of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual— General Fund 3) Notes to Budgetary Comparison Schedules 4) Schedule of Funding Progress—Other Post-Employment Benefits We have also been engaged to report on supplementary information other than RSI that accompanies the City's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole: 1) Schedule of expenditures of federal awards and state financial assistance, if required 2) Combining Balance Sheet—Nonmajor Government Funds 3) Combining Statement of Revenues,Expenditures and Changes in Fund Balances— Nonmajor Government Funds 4) Budgetary Comparison Schedules—Nonmajor Funds 255 South Orange Avenue,Suite 600.Orlando,FL 32801-3428 407.740.5400•407.740.0012(facsimile)•w wsmslcpa.com ��;r-camx:u.scary.�.c�-,..:��.a_;,S:K�s:.wsr:�.n:r�r:::uT.aa,•. Moore Stephens Lovelace is an independent firm associated with Moore Stephens International Limited. ATTACHMENT B City of Sunny Isles Beach December 19,2018 Page 2 Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S.generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on— • Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal and state statutes, regulations, and the terms and conditions of federal and state awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Florida Single Audit Act, if required. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that(I)the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance,and(2)the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance and the Florida Single Audit Act report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and the Florida Single Audit Act. Both reports will state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance and the Florida Single Audit Act, and will include tests of accounting records,a determination of major programs in accordance with the Uniform Guidance and the Florida Single Audit Act, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audit,if required. Our reports will be addressed to the City Commissioners. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified,we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions,we may decline to express opinions or issue reports,or we may withdraw from this engagement. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from(I)errors, (2)fraudulent financial reporting, (3)misappropriation of assets,or (4)violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective,Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. City of Sunny Isles Beach December 19, 2018 Page 3 Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition,an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However,we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential,and of any material abuse that comes to our attention. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we arc not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit,we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal and state awards; federal and state award programs; compliance with laws,regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment,including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature,timing, and extent of farther audit procedures. Tests of controls may be performed to test the effec- tiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed,will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance and the Florida Single Audit Act, we will perform tests of controls - over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal and state award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and,accordingly,no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance and the Florida Single Audit Act. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance and the Florida Single Audit Act. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,we will perform tests of the City's compliance with provisions of applicable laws,regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. City of Sunny Isles Beach December 19,2018 Page 4 The Uniform Guidance and the Florida Single Audit Act requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal and state statutes, regulations, and the terms and conditions of federal and state awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement and the State Projects Compliance Supplement for the types of compliance require- ments that could have a direct and material effect on each of the City's major programs. The purpose of these procedures will be to express an opinion on the City's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance and the Florida Single Audit Act. Management Responsibilities • Management is responsible for (1)designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal and state awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2)following laws and regulations; (3)ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements;and(4)ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws,regulations,contracts,and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal and state awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal and state statutes) and the provisions of contracts and grant agreements(including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1)access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2)access to personnel, accounts, books, records, supporting documentation, and other information, as needed,to perform an audit under the Uniform Guidance and the Florida Single Audit Act,(3)additional information that we may request for the purpose of the audit,and(4)unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate,to the financial statements as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving(1)manage- ment, (2)employees who have significant roles in internal control, and (3)others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowl- edge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations,contracts,agree- ments,and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws,regulations,contracts,and grant agreements,or abuse that we report. Additionally, as required by the Uniform Guidance and the Florida Single Audit Act, it is management's responsibility to evaluate and monitor noncompliance with federal and state statutes, regulations,and the terms and conditions of federal and state awards;take prompt action when instances of noncompliance are identified, including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit City of Sunny Isles Beach December 19, 2018 Page 5 _ findings and a separate corrective action plan. The summary schedule of prior audit findings should be available for our review on October 1,2019. You are responsible for identifying all federal and state awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal and state awards(including notes and non-cash assistance received) in conformity with the Uniform Guidance and the Florida Single Audit Act. You agree to include our report on the schedule of expenditures of federal and state awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal and state awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal and state awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation of the schedule of expenditures of federal and state awards in accordance with the Uniform Guidance and the Florida Single Audit Act; (2)you believe the schedule of expenditures of federal and state awards, including its form and content, is stated fairly in accordance with the Uniform Guidance and the Florida Single Audit Act; (3)the methods of measurement or presentation have not changed from those used in the prior period(or, if they have changed,the reasons for such changes); and (4)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal and state awards. You are also responsible for the preparation of the other supplementary information,which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on,the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsi- bilities include acknowledging to us in the written representation letter that (1)you are responsible for presentation of the supplementary information in accordance with GAAP; (2)you believe the supple- mentary information, including its form and content, is fairly presented in accordance with GAAP;(3)the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed,the reasons for such changes); and (4)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing manage- ment's views on our current findings,conclusions,and recommendations,as well as your planned corrective actions,for the report, and for the timing and format for providing that information. Engagement Administration,Fees,and Other We may from time to time and depending on the circumstances, use third-party service providers in servicing your account. We may share confidential information about you with these service providers,but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies,procedures, and safeguards to protect the confidentiality of your personal infor- mation. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement,you will be asked to provide your consent prior to the sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third-party service providers. We understand that your employees will prepare all cash, accounts receivable,or other confirmations we request and will locate any documents selected by us for testing. City of Sunny Isles Beach December 19, 2018 Page 6 At the conclusion of the engagement,we will complete the appropriate sections of the Data Collection Form, if needed,which summarizes our audit findings. It is management's responsibility to electronically submit the reporting package(including financial statements,schedule of expenditures of federal awards,summary schedule of prior audit findings, auditor's reports, and corrective action plan), along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of thirty(30) calendar days after receipt of the auditor's reports or nine months after the end of the audit period. We will provide copies of our reports to the City; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Moore, Stephens, Lovelace, P.A. (the "Auditor")and constitutes confidential information. However,subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the City Commission or its designee,a federal or state agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit,to resolve audit findings, or to carry out oversight responsibilities. 'We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of the Auditor's personnel. Furthermore, upon request,we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the City Commission. If we are aware that a federal or state awarding agency, pass-through entity,or auditee is contesting an audit finding,we will contact the party(ies)contesting the audit finding for guidance prior to destroying the audit documentation. - We expect to begin our audit in November 2019 and to issue our reports no later than March 2020. William Blend is the engagement shareholder and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be fixed fee of$42,500 for the September 30,2019 financial statement audit and the Single Audit, if required. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. The above fee is based on anticipated cooperation from management personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, the Auditor will discuss it with management and arrive at a new fee estimate before they incur the additional costs. This fee will be invoiced at the completion of our engagement. Invoices are due within ten(10)days of the invoice date. Any subsequent discussions, conferences, telephone conversations, correspondence, or related services will be invoiced separately. In accordance with our firm policies,work may be suspended if your account becomes thirty(30) days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination,even if we have not completed our reports. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary,we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. A service charge of 1.5 percent per month will be assessed on any invoice not paid within thirty(30)days of the invoice date. In the event that collection procedures are required,the City agrees to pay all expenses City of Sunny Isles Beach December 19,2018 Page 7 of collection,including collection efforts by the Auditor's staff,which will be billed at their standard hourly rates,and all attorney's fees and costs actually incurred by the Auditor in connection with such collection, whether or not suit is filed thereon. _ In the event we are requested or authorized by the City or are required by government regulation,subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engage- ments for the City, the City will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel,incurred in responding to such requests. Parties to this engagement agree that any dispute that may arise regarding the meaning, performance, or enforcement of this engagement will, prior to resorting to litigation, be submitted to mediation upon the written request of any party to the engagement. In the event that the parties cannot agree to a mediator, each will choose one and the two will choose a third, who will serve as sole mediator. The results of this mediation shall be binding only upon agreement of each party to be bound. Costs of any mediation proceeding shall be shared equally by both parties. There may be additional services requested by the City that are outside the scope of this engagement. The Auditor will provide a quote for such services before proceeding with the additional work. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our most recent report is attached. We appreciate the opportunity to be of service to City of Sunny Isles Beach and believe this letter accurately summarizes the significant terms of our engagement, as authorized in Resolution No. 2016-2532, which was adopted and passed on March 17,2016. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter,please sign a copy of this letter and return it to us via email. Very truly yours, / , q . MOORE STEPHENS,LOVELACE,P.A. RESPONSE: This letter correctly sets forth the understanding of CITY OF SUNNY ISLES BEACH By: Title: Date: By: Title: Date: ni Attachment H:IS.SUN380I 112018tEng_I9-Sunny Isles Beach-Single Audit.docx tr �1 W.: CONTRACTOR ANTI-BOYCOTT CERTIFICATION c'n•,,m [PURSUANT TO FLORIDA STATUTE§315,47251 I, ( 0 v, bkeLiJ , on behalf of?ice 5 PS (zAaeic;Q. . Print Name Company Name certifies that t-lc e s 4p( u.s t.o ae Q a-c , 9.A.does not; Company Name . 1. Participate in a boycott of Israel; and 2". Is not on the Scrutinized Companies that BoycottIsrael list;and 3. Is not on the Scrutinized Companies with Activities in Sudan List; and 4. Is not on the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List; and 5. Has not engaged in business operations in Cuba or Syria. • C /f /-111011r Signature Title Date ATTACHMENT "C" I • • - • , . . . . • . . . . • City of Sunny ilias Beach • •. . . 0 ..;--,..._ ,..-,--.47-, tP_ • - . . . - L.,A*0_,___-• ,- ..4,•fIg`-+n 1079.CO.IlinS.Ay9ripe... . . - ,---.---- :•,-.-. ••,-:- •C! 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Tiffany D Neely; Finance Director . . . ... :... . • . • .. .. • ..• , .. . - . • - -..z. : . .. ••• • . •. . .. .. • ... ..:.:.pATE-: . 1117/261.9 . . . .. • . . . ,. • .. . . . . . . . . . ...• ••:.- -.. • •••••• • -:. - - . . - . . . ...... .. , ..._. .. . . . . . . - . . . . -*''.: . • - . - * - •• • First Amendment to Extend Agreement"With 'Moore - .." :. • - - -• . • •. • ... , . . ... .,. . .. • - --• - ' • ••: RE,' - • Stephens Lovelace, i.P1/4:ftii-,Pibfe$$iohl Auditing .. •,: . . ...- • ... .- ... --. • .. . . • ServiteS'•for.riS6a1Y0i-Z)10 .• .. . -•. - . . .. -..•. • , . .. . - .. . . . _ . ... . • - - . . . .-• • ..--. : .. •• - - • - . • . ... . . . . . . . . .. ... . • • • RECOMMENDATION . • - •• • . . .. . . -, • :.•. .. . .- . - . • .. .. -. . . . - . • .,.. ,....-. . . .. .. -•,• . . • , . , . --:---'---;••-••••••-•'•••-••••••'•-•...;-..'tfail..ire6drrirherid 'th•6---..C.(3iiiniissiOh••approve •'• - :-••'.-....-• •.---.. .:- .• ...• - , ,.... . . . . . .•• .•• •.• • • • • . , .,... : -. ..-. • • - .• , .-. •. . . .. . • . ... , . . .. ..., , .. .. . . . . . - • •:-.REASONS:' • . . • . . . . . . ....,.._... . . ..- , .• . • . • . .. . - -:, • ': -- .:•' The City went :out•fci:::bity in .2015 and selected..Moore Stephens., -- .: - - • • -1 -- ... -. .:::•: ::•'{.8alke6.--a8itS first ranked filirl:a'rii'dkgt:•-•S•e\ihlp:rolt;c3Sals.A.-3,Yeir:::. :::: .:.•.'. -.1••••• : .. -: :••••••••••• • -----...:'''.H. ' •:;:. .::•••66?"41-hefit was: entered• into with .-fiim.. in:.Ap.r.i1:-.?0.1.0 to. p.p.rfOrhi. . . •• •• ... • . ...,. • ''-' '''.":''-•:- *. -it-O-faiohal•- i.i.o.iiiryd'i‘" -Kiie'§-•fOi:•,..ii•eil,tek\j;Fij'c". (Ye-e..i..: 1:51, •.;Whii-ili:e'.-,.''..::--. ..... -. '.:.... - ..1,;:-............ ._..,„..„..., . • -1.•• • -.• •-•• • - ....:currently being audited is the firialyet.undqr thp.. ,Yeqr..agreement and -. . . . . . . 'f-'„ '-•:• • • "•• •.- the City.iS•SatiS•fie.d.with•thir SeNices:.•-•Ohd•p•OfOrOpho0 and would like , -...... •• . . .,......,...,-.,. . '•-•••-•:: ••:: :•• to extend:fOi..-ah6thr.-fi8l.y61-. This i. '-ih,. .*:fii.- t of tkO...r...prhaihicg•.:•.orl0...-......•. ... • . . ... .s. .-., *--.-•-• •,-• ''•.• ''.• ,--.:7:-,.:Si0..f010•Atal8 :-.: : :-...::-•:. - -.. .*:::-i'. •:•.-. •• .-•::',- • •••• - •• . .: - ' • •••, ., ._-. ' . . , -.'. ••:,:•-••••-• • ''•••• :' :2-'-'•'-: .:••";•:•';fRONDIN.0.2t0.0.0CF: ••••••• .• • •,•• :-...•::-,,•••.-.:,..•-• -,..... - • - . . - . . • . . . • ,- ..-.....:.::-:„.. 4.:-......-;•.06,11125.1 -.04,020004)P000:.t Finance Department ,':‘-: ' • : ':• - -•-• ,-:'• • --. , ..--:-. -. --, ., ... : . -,. ... • - —-- . ----- • • • • • • ATTACHMENTS: - " : . . . .. . • -: . - • • • - - . D6stiiiiti0C.- • - ' • • •••,...•...'.•.,.,:, - .. - ..-. . • • .. . - .. . " . Resolution - • • . .• . . . . .• - • • - - . . . . . First Anferidthent • - ,. • • • , .• _., • . - . • • • • . • . . . • • . • 21 • • . . : - . • ' • . . • • • 1 . .