HomeMy WebLinkAboutReso 2021-3168RESOLUTION NO. 2021 - 3 fag
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY
ISLES BEACH, FLORIDA, APPROVING A THIRD AMENDMENT TO THE
AGREEMENT WITH MSL, P.A., F/K/A 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, 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.
("Firm") to provide professional auditing services ("Services") for a three (3) year period, in an
amount not to exceed $121,500.00; and
WHEREAS, on January 17th, 2019 via Resolution No. 2019-2899, the City Commission
approved a First Amendment to the Agreement with the Firm exercising its first of two (2) options to
renew, to provide the Services for a one (1) year period, in an amount not to exceed $42,500.00,
bringing the total contract amount not to exceed $164,000.00; and
WHEREAS, on February 20, 2020 via Resolution No. 2020-3053, the City Commission
approved a Second Amendment to the Agreement with the Firm exercising its second of two (2)
options to renew, to provide the Services for a one (1) year period, in an amount not to exceed
$43,500.00, bringing the total contract amount not to exceed $207,500.00; and
WHEREAS, the Firm has formally changed its corporate name to MSL, P.A; and
WHEREAS, pursuant to the City's Purchasing Code contracts for professional services are
exempt from competitive bidding procedures; and
WHEREAS, the City, being satisfied with the Services rendered by the Firm, desires to
utilize the Firm's services for an additional year; and
WHEREAS, the City now wishes to approve a Third Amendment to the Agreement with
MSL, P.A., amending the terms of the Agreement to provide for a third option to renew, and also
exercising said third renewal option, to provide professional auditing services for a one (1) year
period, in an amount not to exceed Forty -Four Thousand Four Hundred Fifty Dollars ($44,450.00),
bringing the total contract amount not to exceed Two Hundred Fifty -One Thousand Nine Hundred Fifty
Dollars ($251,950.00), 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 Third Amendment. The City Commission hereby approves a Third
Amendment to the Agreement with MSL, P.A., amending the terms of the Agreement to provide for
a third option to renew, and also exercising said third renewal option, to provide professional
auditing services for a one (1) year period, in an amount not to exceed Forty -Four Thousand Four
Hundred Fifty Dollars ($44,450.00), bringing the total contract amount not to exceed Two Hundred Fifty -
One Thousand Nine Hundred Fifty Dollars ($251,950.00), attached hereto as Exhibit "A".
R2021 Third Amend Auditor Srvs Renewal MSL PA Page 1 of 2
Section 2. Authorization of Mayor. The Mayor is hereby authorized to execute said
Amendment.
Section 3. Authorization of City Manager. The City Manager is hereby authorized to do all
things necessary to effectuate this Resolution.
Section 4. Effective Date. This Resolution is effective upon passage.
icio B
PASSED AND ADOPTED this 18th day of February 2021.
0
George H. Scholl, Mayor
I APPROVED AS TO FORM
D LEW SUFFICIENCY:
r
acur, CMC, City Clerk and A. Dion, City Attorney
Moved by:y I U 0101 S)I Mi IN Seconded by: COVW I UA40 611L 6Ol,bM w
Vote:
✓
Mayor Scholl
(Yes)
(No)
Vice Mayor Svechin
(Yes)
(No)
Commissioner Goldman
(Yes)
(No)
Commissioner Lama
*7— (Yes)
(No)
Commissioner Viscarra
--V7- (Yes)
(No)
82021 Third Amend Auditor Srvs Renewal MSL PA Page 2 of 2
SUNNY /SL FB
s� City of Sunny Isles Beach
ti ; pn 18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Fyf Ca9�FLO¢��p yW 1 947-066 City 1Hall
(305
T} O! SU[1 hl\ ) 949-31103 Fax
MEMORANDUM
TO: The Honorable Mayor and City Commission
VIA: Christopher J. Russo, City Manager
FROM: Tiffany D. Neely, Finance Director
DATE: 2/18/2021
Third Amendment to Agreement with MSL, P.A. for
RE: Professional Auditing Services for Fiscal Year 2020-
2021
RECOMMENDATION:
Staff recommends the Commission approve the attached resolution.
REASONS:
The City has been satisfied with MSL, P.A. auditing services for the
past 5 years. This 3rd amendment modifies the term of the original
agreement to allow for additional one-year renewals and to exercise
the option to renew for another fiscal year. This would be the last and
final renewal with MSL, P.A. to perform auditing services for Fiscal
Year 2020-2021, in an amount not to exceed $44,450.00.
ADDITIONAL INFORMATION:
The City went out to bid in 2015 and selected MSL as its first ranked
firm amongst 7 proposals. A 3 -year agreement was entered into with
them in April 2016 to perform professional auditing services for the
City with an additional two options to renew. Fiscal year 2017-2018
represented the last year of the 3 -year agreement and the City
exercised its 2nd option to renew for Fiscal year 2019-2020. Due to
extenuating circumstances, the City wishes to extend the term for
auditing services for one more fiscal year.
FUNDING SOURCE:
001-2-5130-432000-00000 - Finance Department
ATTACHMENTS:
Description
Resolution
Third Amendment
Item Number: 10.E.
7,
THIRD AMENDMENT TO THE AGREEMENT BETWEEN
THE CITY OF SUNNY ISLES BEACH AND MSL, P.A
CONTRACT NO. C15116-060-61190-02
This Third Amendment to the Agreement behveen the CITY OF SUNNY ISLES REACH
("Cit 0, and NISL P A formerly known as Moore Stephens Lovelace, P.A. {'Consultanf% executed
this J day of 2021, is made a part of the original Agreement ("Agreement")
dated April 18, 2016, betty en the City and Consultautj a copy of which is attached hereto as
Attachment "A", whose Federal Identification #is 59-3070669. The City and Consultant hereby agree
as fbllows:
1. TERM. The parties hereby amend Section 3 of the original Agreement to grant the; City the
option to renew for three (3) additional one (1) year terms.
2. 'OPTION TO RENEW. The City hereby elects to exercise its third and final option to renew
the Agreement until April 30,. 2022, so that the Consultant can perform the Services for Fiscal Year
ending September 30, 2021, as more particularly described in Attachment "B".
3. ADDITIONAL COMPENSATION. Effective upon the execution of this Third Amendment,
the payment to Consultant is hereby amended to include additional compensation not to exceed Forty -
Four Thousand Four Hundred Fifty Dollars (W,450.00), bringing the total Contract amount not to
exceed Two Hundred Fifty -One Thousand Nine Hundred Fifty Dollars ($251,950.00).
4. PROHIBITION AGAINST CONTRACTING WITH SCRUTINIZED COMPANIES.
Pursuant to Florida Statutes Section 287.135, contracting with any entity that is listed on the
Scrutinized Companies that Boycott Israel List or that is engaged in the boycott of Israel is prohibited.
Contractors must certify that the company is not participating in a boycott of Israel. Any contract for
goods or set vices of One Million Dollars ($ 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 011, tile Scrutinized Cornpanies that Boycott Israel List or engaged in the boycott of
Israel. Conti -actor 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 287.135.
5. E -VERIFY. Florida Statute 448,095 directs all public, employers, including municipal
governments, to verify the employment eligibility of all new public employees through the U.S.
Department of Homeland Security's E -Verify System, and further provides that a public employer
may not enter into a contract unless each party to the contract registers with and uses the E -Verify
system. Florida Statute 448.095 further provides that if a Consultant enters into a Conti -act with a
subcontractor, the subcontractor must provide the Consultant with an affidavit stating that the
subcontractor does not employ, contract with, or subcontract with an unauthorized alien.
In accordance with Florida Statute 448.095, Consult -ant is required to verify employee eligibility
using the E -Verify system for all existing and new employees hired by Consultant during the
contract term. Further, Consultant must also require and maintain the statutorily required affidavit
of its subcontractors. It is the responsibility of Consultant to ensure compliance with E -Verify
requirements (as applicable). To enroll in E -Verify, employers should visit the E -Verify website
(htt s://www.c-vcrif .(Yoov/cm to pis/Cnroliing-in-c-writ) and follow the instructions,. The
Consultant must retain the I-9 Forms for inspection, and provide the attached E -Verify Affidavit,
attached hereto as Attachment "D".
6. 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, as well as
the Third Amendment shall retrain in full force and effect.
7. CONFLICTING PROVISIONS. The terms, statements, requirements, or provisions
contained in this Third 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 Attachment "A", "B", "C" and `°D"
IN WITNESS WHEREOF, the parties hereto have executed this Third Amendment as of the
date mentioned above.
WITNESS:
Lli'l� IVI�i�IC� Dale- 021.O 02111 :55
6u1e:2021A2.U2 i:i�:55
.agar
Signature
Lina M. Meiia
CMC City Clerk
Page 2
MSL, P.A.
❑Irg,10y FJgnea by Vldllam
William Blend a D�ale�2o29,02,r1
BY: 1MARrs-05,03,
William Blend, Shareholder
CITY OF S NNY ISLES BEACH
BY:
George 14, Scholl, Mayor
APPRO ED ORM AND
LEGA S F +ICIEN
BY:
Wwar . Dio , .ity Attorney
`
Attachment "A"
Original Agreement
Page 2
=F'tZ,J AGRXE11'IENT BETWEEN TKA CITY OF SUNNY ISLES BEACIT
AND 1V OORE STEPHENS LOVELACE, P.A.
CONTRACT NO: C151+6-060-6190
TiF IS CONTRACTUAL AGREENTENT (hereinafter referred to as the "Agreeni °)
is made this 6"�- day of 4-1�- ; 2016, by and between the CITY O SL!)�`11iY ISLES
BE,ACil1., l bride, (hereinafter referred to as "City'}, and MCipRG+ 4S�"E}�HE31iS LUVt;LACE, P.A.
(hereinafter referred to as "Consultant") whose Federal 10, # is 0(0{1
RECITALS
WHEREAS, the City is in deed of a professional audkirig consultant to audit the basic
financial statements of the City as of and for rhe fiscal years ending September 30; 2016, 2017 and
2018 and to provide an opinion on the conformity Gf this material with accounting principles generally
accepted in the United States, ("Services): and.
WHEREA-S, Consultant has expressed the ability and desire to provide these Services pursuant
to the terms and conditions of els No. I5-12-01, which is incorporated herein by reference; and
WHEREAS, the Cnrzsultant will also provide additional doctimentation; including reporting on
internal cOrttrol_ that will be :subject to the auditing procedures applied in the audit of the basic
financial stateniei,ts, ("Services"), a5 more fully described in Attachment "A", and
WHEREAS, the Consultant will provide these auditing Services for the City for the years
ending Septernber 30, 2016 2.017 and 2018, as more fully described in Attachment "A'% and
W-1{EREAS, ibe Consultant represents that it has experti." to perform these Services.
NOW THEREFORE, in consideration of the foregoing and for the rt}utcial covenants,
repnUSentations and warranties and other goad and valuable consideration, the receipt and adequacy of
which is hereby acknowledged, the parties agree as follows.
I_ RECITALS, The Recitals set fol-th aboVe are hereby incorporated into this Agreenient and
trtade a part hereof for mfefence.
2_ CONSULTING SERVICES. Consultant shall audit the. basic financial statements of the City as
of and for the fiscal years ending Septt mber 30, 2016, 2017 and 2018 and will provide additional
doc6mentation to Che City, as more fully described its Attachment "A", attached hereto and tirade a
part hereof.
3, TERM. Subject to the provisions reWing.w the termination of this Agreement as sot forth in
Paragraph 9 hereunder, the term of this Agtccrnent shall begin upon the execution of this
Agreement and shall end upon the completion cif Services described in Attachment "A". The
parties Shall have the option to extend this Agreement for two (2) additional one (1) year terries,
based upon the City's exercise of those optional rcnewal periods.
f:t116-060-6190 Moo re Stephen sLovc]ace,P.A. ATTACHMENTA
Orly of Sr nn -V Isles Beach 18070 Collins Avcnue, Sulmy isles I3eaclt, Florirla 33160
(303) 947-0606 phorte (305) 949-3113 Fax
4- CCIMPENSA.TiCIN. Payment to Conyullanl for all charges under this Agreement shall be in
accordance with this Agreernieni and a schedule of charges reflected irr Allanhment "A"'. The fees
for this engagement wit! be Forty Thousand [-eve Hundred Dollars ($40,300.00) (including Federal
or Florida Single Audit Act requIremartts — as reflected in Attachn7-,nt "A"),
5. STAFIFING CHANGES. Erngagernent partners, managers, other supervv;ory staff and
specialists initially assigned W this Agreement between Casty and Consultant inay be, changed if
inose pPrsoPnt l 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 Heath. However, in either case; the City of Sunny Isles Beach retains the right to approve or
reject replacements who are subsequerlily assigned to this Agreement betxveen the City and
ConsultaxtL
b. INDEPENIDENT CONTRACTOR RELA11ONSHIP. The Consultant is an independent
contractor and shall be treated as such for all ;P LWPOSeS. Nothing co,ttained ire this'Agreument Qr
any action of the paries shall be construed to constitute or to render the Consultant an cntployee;
paiTner, agent, shareholder: officer or in any other capacity other than as an independent contractor
other than those obligations %hick have been or sha]I leave been undertaken by the City, Cnnsultant
shall be responsible for any and all of its own expenses in performing its duties as corrternplated
tinder this Agreemenk. The. Cite 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
Securiry services and that suoh obligations shall be that of the Consullant, rather than those set forth
in this Agreement- Consultant sliall furnish its own transportation, office and other supplies as it
deterinines necessary in carrying out its duties under this Agreement -
OWNERSHIP W' DOCUMENTS AND E011PPiMENT. All documents prepared by Lhe.
Consultant pursuant to this Agreement and related ;:Seryiccs to this ASTeement are mended and
represented for thEe ownership ol'the City only. Any other use by Consultant or other parties shall
be appro,,,ed in writing by the laity. If requesred, Consultant shall doiiver the documents to the City
Wuxi» fifteen (15) calendar days.
The audit docurnentalion for this Contract will be retained for a min-Imurn of three years after
tltc report release, No audit documentation will be destroyed wit-hout the consent of the consent of
the City. Consultant agrees to provide copies of audit documentation to the City, Consultant agrees
to provide wpies Of audit dovumenttttion to the City of its designee upon request.
8, INDEMNIFICATJON, Consultant agre:.s to indemnif, and hold harriiless, the City,
its officers, agents, and employees from, and against, ally 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 daniage to property, at law err in equ 4y, whiph may arise or may he
alleued to have risen from the negligent acts, errors; omissions or oilier wrongfiul conduct of the
cobsultant, agents or other personal entity acting under Consultant's control in connection with the
C:onsuItant`s performance cif Services pursuant to that Agreement and to that extent the C.on;uItant
2
01515-060-6190 Moon SLephras Lovclaec, PA.
00? of Strrrry.lsles Beach 18070 Collins .Avenue, Surly isles Beach, Florida 33)160
(3015) 947-4646 phone (305) 90-3113 lax
shall pay such claims and losses and shall pay all such costs and jttdgrnents which rYtay issue from
any lawsuit arising firgnj such claims and losses including wrongful ronnination nr a!!-gations of
discrimination or harassment, and shall pay all costs and wtofneya' lees expanded by the City in
Berens+_ of woh 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 Consrtltan: C6r this
irrdclr,.itti;.
TERMINATION.
A. If, through any cause within reasonable control, the Consultant shall fail to fulf=ill in a
timely manner or other;vise violate any of the covenants, agreements or stipulatiorls
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 dor rause, the
City shall notify the Consultant of its violation of the particular ternts of the Agreement
and grant COnSid tant ten (10) days to cL+re su01 default, 'if the default remains uncured
after ten (1 U) clays ille City may terminate this Agreenrent.
+ In the Pwrent 4f termination, all frr7ished and unfinished documents, data ztd other
work pmducL prepared by Consultant (and sub consultant(s)) shall be delivered to
the City and the City shall compensate the Consultant for nll Services satisfactvrily
perfortned prior to the date oftcrrnination. as provided In Paragraph 4 herein,
• Nothwithstandinb the foregoing, the Consultant shall trot be relievod of liability to
the City for damages sustained by it by virtue of a 4rea�h rrf the Agreement by
Consuitant and the City may reasonably withhold payment to ConsulLant for the.
purposes of set-off until such time as the exact amount of damages clue the City
ftojil the Consultant is determined.
B. TerminatioItfor Convenience ofQty. The City may, for its convenience and
wlthotat cause terminate the Services then rernainina to be performed at any time by
giving Consultant ten (10) days written notice_ The ternrs of Paragraphs A(i) and A(ii)
shall be applicable hereunder.
C. Termination far lnsolvencyv. The City also reserves the right to terminate the retraining.
Services to be performed in the event the Consultant is placed either in voluntary or
involuntary bankruptcy or makes any assignment for the benefit cif c-reditors,
10. WAI VIER OF RIGHT TO JURY TRIAL. F'ach 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; proceed -Ing, litigation or counterclaim based hereon or arising out of, under, on or in
connection w[th this agreement or any course of conduct, course of dealing, statements (whether
herbal or wrilhen) or actions of either of pally:
C1 516.060-6190 Moore 5rrphens Lovelace, P.A.
City of Sunny Isles Beach 18070 Collins Avenue, Sunny lsles Beach, Florida 33160
(305) 947-0606 phone (305) 949-31 l3 Fax
I 1. CONFIDENTIAL INFORMATION, The Consultant shall not, eithu during the terra of this
Agreement or any. time for a period of TEN (10) years subsequent to that date upon which the.
Consultant shall leave the employment of the City for airy reason whatsoever, disclose to arty_
parson or entity, other than in'the discharge of the duties of the Consultant under this Agreement,
any inrprmation k%hick the City designates in writing as "c-onfidential." As a violation by the
Consultant or the provisions. of this Section could rause irrcpanab!� injuiy to tl;e City and there is
no adequate remedy at law for such violation, the City shall have the right, in addition to any other
reinedies avaiiabie to it at law or in equiry, to enjoin tate Consultant in a court of equity for
violating such provisions.
13. NOTICES. All notices and other comrndrlications required or pen-nitted to be given under
this Agreement by either parry to the other shall be in writing and shall be scat (except as otherwise
provided herein) (i) by certified or registered: mail, first cim% postage prepaid; return receipt
requested, (ii) by guaranteed overnight delivery by a nationally recagnized 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
re.eognized courier service), addressed to such party as FoIIows,
If to the City: Christopher J. Russo
City Manager
City or Surmy Isles Beach.
18070 Collins Avenue
Fourth Floor
Sunny isles }leach, Florida 33160
Tel, (305) 792-1701
If to the Consultant, 'William Blend, Shareholder
Moore Stephens Govelaoe P.A.
741 Brickell Avenue, -Ste. 454
Miami, F133131
Tel: {305) 445-5023
Email- xb1end re mslcpa_c;orn
WI(b a copy to:
Hans Ottinot
City Amomey
City of Sunny Isles Beach
18470 Collins avenue
f-ounh Floor
Sunny Isles Beach, Florida
33160
Tel: (305) 792-170?
14. COVERNINC LAW. The law of the State of Florida shall govern this Agre.enteFit and venue
for and any action shall be, broughi in 1vliarni-Dade County, Florida. In the event of any litigation
arising out of this Agreement or to settle issues arising hereunder, die prevailing party in stack
litigation shall be entitled to recover against the ether party its costs and expenses, including
reasonable attorneys' fees, which shall include any fccs and oasts attributable to appetlate
proceedings arising on and of such Iitigatioa
4
C l S I6-060-6190 Moore Stephens Lovelace, P.h_
1B
ri y of Sunny Bles Beeach 18070 Collins Avenue, Sunny isles Beach, Flarida 33160
(305) 947.0606 phone (365) 949-J 1 i 3 Fax
15. AUDIT RJEDORDS, The. Consultant shall make available to the City or its representative all
required financial records associated with the A.;reement for a poriad of THREE (3) ye4:s,
16. NON-DISCRIMINATION. The Consultant agrees to r~omply with all local and state civil
rights ordinances and with Title VI of the Civil Rights Act of i984 as amended; Title VIII of the
Cavil Plights Act of 1968 cs amended. Title t of rhe Housing arty: C 1nmunity D.-veWpmcnt Act of
1974 as amended, Section 504 of the Rchabilitation Act of 1973. the Americans with Disabilities
Act of 1990; the Age Discrimination Act of 1975, L-xccutive Order I I Ub3_ and with Executive
Order 11248 as amended by Executive Orders 11375 and 12086. The Consultant trill 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
ernplOyMent practices are itee from such discrimination- 5uclt etnploynEent practices include but
are not limited to the following. hiring, Upgrading, demotion, transfi r, recruitment or rceruitment
advertising, Ja}tuff, 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 aad apphcanls for employment, notices to bei provided by the Cily setting forth the
provisions of this non-discrimination clause,
The Conslltant agrees to oun iply with any Fed eral regulations issued pursuant to compliance with
Section 504 of the Rehabilitation Act of 197.3 (29 U.S.C. 708), Whieh prohibits discrimination
against the handicapped in any'Federally assisted program.
17. INSURANCE, Consultant shall, at its sale cost artd expense, during the period of ally work
being performed under this Agreement, procure and tnaitttatn the following minimum insurance
coverages to protect the City and Consultant against all loss, claims, damage and iiabilitie5 caused
by Consultant, its agents, CO.ntFactars aremployees, AS more par1icu[all y set Forth below:
(a) Contprcherrsive 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 DGJJars 0500,000,00) during the
initial and any renewal tenni of this Agrcernent- Coverage mast be afforded on a form no more
restrictive than the latest edition of the Comprehensive Gey t-ral Liability Pok -y, Without
restrictive endorsements; as filed by the Insurance Services Office.
(b) Errors and Omissions Insurance; Piofessional Liability CEtrors and
Omissions") insurance with wininiu n limits of f=ive Hundred Thousand Dollars
(S 500.000.00) per occurrence,
(c) Workers' Compensation insurance to apply for all employees iri compliance with.
the Workers Compensation Lain of the State of Florida and all applicable federal laws,
C€516-460-6194) Moore Stephens E-Ovelace, P.A.
("�
City of Sunny Isles Beach 18070 Collins Avenge, Surety Tsl;s Beach. Florida 13160
(305) 547-0606 phone (305) 949.3113 Fax
SLich policies of insurance shall not diminish Consultants indenui lcatiori obligations
he The insurance policy shall be issued by s»ch company, in such forms and with
sur'li 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 Agreeiw3 nt
is performed; and at any time upon request, Consultant shall Furnish to the City certificates of
IMMranCC evidencing the minimuin required coverage and appropriately endorsed for contractual
liability with the City narned as an additional insured. All pa€icier shall contain a wak`er of
stitbrogation endorsement- Al] policies and certificates shall be in farms and issued by insurance
companies acceptable to the City's Risk Management Department. All insruance policies and
Certificates ofinsuramce shall provide that the policies may riot be canceled or altered without thirty
(30) calendar days p for writton notice to the City N4anaeer or ills designee,
IS. CONFLICT OF INTEREST. . Tlie Oonsultant agrees to acif�ere to and be governed by the
Miami-T)ade [aunty Conflict of ]merest 0rdinance Scction 2-t 1, 1. as amcndkh and by the
City of Sunny Isles Brach Ordinance No. 99-92, which are ;ncorporatr!d by reference Herein as if
filly set forth herein, in connection with the Agreement conditions hereunder, The. Consultant
covenants that it presently has no interest and shall no acquire any interest, direct or indirectly
which should cQnffict in any manner or degree with the performance of ihLc Services- The
Consultant further covenants that in the per€'nrn,ancc of this Agreement, no person having any such
interast shall knowingly be employed by the Consultant. No rnember of, or delegate to the
Ccauress cif the united States shall be admitted to any share or part of this Agreement or to any
benefits arising therefrom,
19. CC}I►fT'I_ICT'ING PRt7MIONS. The terms., statemcnts, requirernents, and provisions
contained in this Agreement shall prevail and be given effect over any conflicting or inoonsistent
term, statement, requirement or provision contained in any other docurtient or attachment,
including but not limited to Atiarlunent ;'A".a'eopy of Milch is atttrched hereto.
20 ENTIRE AGR.EM-11,1EItiT. This AQreemenrt contains the entire agreement of the pards, and
may be amended, waived, changed; modified, extended or rescinded only by a waiting signed by
the party against whom any such amendment, waiver, ehangL, modification, extension and/c)r
reSciSSion is sought.
(Remainder of page inter) lion ally teff blr nkj
6
01516-054-6190 Wore Stephens Lovelace, P.A,
SIB
City of Surrny Isles Beach 19070 Collins Avenue, spy lslws Bmhr• jo&a 33160
(3 05) 947-0606phor-e (30 5) 949-3! 13 Pax
'M V XWTTWSS �YTIERROF, the p"&5 hereto have executed this A;raenen# in ttiplic$te on
the day and year first written above,
WITNESS;
fi
1 i9mi-it llr9
PrintName
ATTEST: �
_ Jane, Al es; fgmcC -City Clerk.,
01516-460.6190 moors Stephens Lovelace, P -A.
MOORR STEPHT, NS LOVl1LACE, P,A
BY: r
kp"-
W, iam Blend, ft5kbser
CITY OF SUM ISLES DEA,CH
f
BY
Christop er J. Russo, City manage?
A11PR4W:0 AS TO FORM AND
GA3, S C`Y
tt
By.
Ow" City A ttarn ey
sib
Attachment "B"
Coniultant'S Proposal
Page 2
CPAs & ADVISORS
January 25, 2021
City Commissioners
City of Sunny Isles Beach, FL
Dear Members of the Pity Commission,
We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles Beach,
Florida (the City) for the year ending September 30, 2021.
Audit Scope and Objectives
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,
Anil the disclosures, which collectively comprise the basic; financial statements of the City as of and for the
year ending September 30, 2021, Accounting standards generally accepted in the U.S. (GAAS) provide for
certain required supplementary information (RSI), such as management's discussion and analysis (IuID&A),
to supplement. City's basic: financial statements. Such information, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board who cor>sider:s it to be an essential
part of financial reporting for placing the basic financial statements in an appropriate operational, economic,
or historical context. As pati of our engagement, we will apply certain limited procedures to City's RSI in
accordance with GRAS. 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 informa-
tion 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
(GAAP) and will be subjected to certain limited procedures, but will not be audited:
) Mi anagement's Discussion and Analysis
2) Schedule. of Revenues, Expenditures and Changes in Fund Balance.— Budget and Actual — General
Fund
3) Schedule of Changes in the City's Net OPEB Liability and Related Ratios
4) Schedule of Proportionate Share of Net Pension Liability — Florida Retirement System and Health
Insurance 'Subsidy Programs
5) Schedule of Contributions — Florida Retirement System and Health Insurance Subsidy Programs
255 South Orange Avenue, Suits 600 -Orlando, FL 32801-3428 •407.740.5400 • mslcpa.cam
— An independent firm associated with Moore Global ;, MOORE
City Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 2
We have also been engaged to report on supplementary information other than RSI that accompanies 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 accor-
dance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole:
I) Schedule of Expenditures of Federal Awards and State Financial AssistAince, if required
2) Combining and Individual Fund Financial Statements and Schedules
3) Budgetary Comparison Schedules
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 GAAP and to report on the fairness of the supple-
mentary 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 Croverninew AudiringStandards,
Internal control over compliance related to major programs and an opinion (or disclaimer of opinion)
on compliance with federal statutes, regulations, and the terns and conditions of federal 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,
Unlj4rin Administradve Requirements, Cnst Principles, and .4adit Requirements fi)r Federal
Awards (Uniforin Guidance).
The Government Auditing Standards report on internal control over financial reporting and on compliance
and other matters will include a paragraph that states that (1) 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 inter, teal 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 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. Both reports will state that the report is not suitable for any
other purpose.
Our audit will be conducted in accordance with GRAS; the standards for financial audits contained in
Governmew AuditingStaneiards, issued by (fie Comptroller General of the United States; the Single Audit
Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting
records, a determination of rm(ior prograrn(s) in accordance with the Uniform Guidance, and other
procedures we consider necessary to enable us to express, such opinions. We will issue written reports upon
completion ofour Single Audit. Our reports will be addressed to the City Commission of City. We cannot
provide assurance that unmodified opinions will be expressed, Circumstances may arise in which it is
necessary for its to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If out
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.
City Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 3
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 (1) 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 waste and abuse is subjective,
Gover-nment Audifing Standtirds do not expect auditors to perform specific procedures to detect waste or
abuse in financial audits nor do they expect -auditors to provide reasonable assurance of detecting waste or
abuse.
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, an unavoidable risk exists that
some material misstatements or noncompliance may exist and not be detected by us, even though the audit
is properly planned and performed in accordance with GARS and Government
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 out,
attention, unless clearly inconsequential. 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 riot extend to
any later periods for which we are 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 awards; tederal 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 further audit procedures. Tests of controls may be pert.bri-ned to test the
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effectiveness 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 when noncompliance matters that have a direct and material effect on the financial statements. Our
tests, if perfon-ned, will be less in scope than would be necessary to tender an opinion on internal control
and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to
Government Auditing Standards.
city Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 4
As required by the Uniform Guidance, 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 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 Unifortu
Guidance.
An audit is not designed to provide assurance on internal conti.vi 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 arc
required to be communicated under AICPA professional standards, Government AuditingStandards, and
the Uniform Guidance.
Audit Procedures - Compliance
As part of obtaining reasonable assurance about whether the financial statements are fro: 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 Audifing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditec has complied with federal statutes, regulations, and the terins and conditions of
federal awards applicable to major programs. Our procedures will consist of tests of transactions and other
applicable procedures described in the OMB Compliance Suppletnent for the types of compliance require -
merits that could have a direct and material effect an each of the City's major programs. For federal
programs that are included in the Compliance Supplement, our compliance and internal control procedures
will relate to the compliance requirements that the Compliance Supplement identifies as being subject to
audit. The purpose of these procedures will be to express, anopinion on City's compliance with require-
ments applicable to each of its major pro -am% in our repoi -t on compliance issued pursuant to the Uniform
gi ,
Guidance.
Other Services
We will also assist in preparing the financial statements of City in conformity with GAAP based on
information provided by you.
We will perform the services in accordance with -applicable professional standardq. The other services are
limited to the financial statement se",ices previously defined. We, in our sole professional judgement,
reserve the right to refuse to perform any procedure or take any action that could Lie construed as assuming
management responsibilities.
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 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 (here is reasonable assurance that government
prograins 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 awards,
and all accompanying information in conformity with GAAP; and for compliance with applicable laws and
regulations (including federal statutes) and the provisions of contracts and grant agreements (including
City Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 5
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 infotniation. 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, including identification of all related parties and all related -party relationships
and transactions, (2) access to personnel, accounts, books, records, supporting documentation, and other
information as needed to perform an audit under the Uniform Guidance, (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
M
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 of each opinion unit 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) management, (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 knowledge of any allegations of fraud or suspected fraud affecting the government received in
communications fi-om 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, agreements, 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
that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to
evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of
federal awards; take prompt action when instances of noncompliance are identified including noncompli-
ance identified in audit findings; promptly follow up and take corrective action on reported audit findings;
and prepare a summary schedule of prior audit findings and a separate corrective action plan.
You are responsible for identifying all federal awards received and understanding and complying. with the
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compliance requirements and for the preparation of the hedule of expenditures of federal awards
(including notes and noncash assistance received), in conformity with the Uniform Guidance. You agree to
include our report on the schedule of expenditurcsof federal awards in any document that contains and
indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include
the audited financial statements with any presentation. of the schedule of expenditures of federal awards
that includes our report thereon OR make the audited financial statements readily available to intended
users of the schedule of expenditures of federal awards no later than the date the schedule of expenditures
of federal awards is issued with 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 awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures
of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance;
(3) the methods of measurement or ptesentation 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 awards.
You are also responsible for the preparation of the other supplementary information, which we have been
engaged to report on, in conformity with GAAP. 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 or the
City Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 6
supplementary information that includes our report thereon OR make the audited financial statements
readily available to users of the supplementary information no later than the date the supplementary
information is issued with our report thereon. Your responsibilities 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 supplementary 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 as 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 previom, 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 respowsible for providing manage-
tnent'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.
You agree to assume all management responsibilities relating to the financial statements, schedule of
expenditures or federal awards, and related notes, and any other nonaudit services we provide. You will be
required to acknowledge in the management representation letter our assistance with preparation of the
financial statements, schedule of expenditures of federal awards, and related notes and that you have
reviewed and approved the financial statements, schedule of expenditures of federal awards, and related
notes prior to their issuance and have accepted responsibility for them. Further, You agree to oversee the
nonaudit services by designating an individual, preferably from senior management, with suitable skill,
knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for
them.
Engagement Administration, Fees, and Other
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.
We will provide copies of our reports to the City; however, management is responsible for distribution of
the reports and the financial statements. Unless restiieted 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 MSL, P.A. (NISI-) 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 or its
designee, a federal 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 MSL 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 governinentat agencies,
The audit documentation for this engagernent will. be retained for a minimum of seven (7) years after the
report release date or for any additional period requested by a federal or state agency. If we are aware that
a federal or state awarding agency, pass-through entity, or auditee is contesting an audit finding we will.
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contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation,
Joel Knopp is the engagement partner and is responsible for supervising the engagement and siding the
reports.
City Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 7
Our fee for these services will be at our standard hourly rates PILLS Out-of-pocket costs (such as report
reproduction, ward processing, postage, travel, copies, telephone, etc,), except that we agree that our gross
fee, including expenses, will not exceed $44,450 per year for the fiscal year ending September 30, 2021.
Our standard hourly rates vary according to the degree of responsibility involved and the experience level
of the personnel assigned to your audit. 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 germination, 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 casts through
the date of termination. The above fee is based on anticipated cooperation frorn yrour 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 it new fee estimate before we incur the additional
costs.
Out- invoices for these fees will be rendered on an interim basis during the progress of our engagement,
Invoices shall include sufficient detail to demonstrate compliance with the terms of this agreement.
Invoices are due within thirty (30) days of the invoice date. Any remaining balance is due upon delivery
of the final product. Any subsequent discussions, conferences, telephone conversations, correspondence,
or related services will be invoiced separately. A service charge of 1.5% per month will be assessed on an
invoice not paid within thirty (30) days of the invoice date.
In the event the auditor is requested or authorized by the City or is required by government regulation,
subpoena, or other legal process to produce their documents or their personnel as witnesses with respect to
their engagements for the City, the City will, so long as they are nota party to the proceeding in which the
information is sought, reimburse them for their professional time and expenses, as well as the fees and
expenses of their counsel, Incurred in responding to such requests.
This agreement will be interpreted in accordance with Florida lawn and the terms and conditions as required
by the Florida Board of Accountancy, where applicable.
Government Auditing Standards require that we provide you with it copy of our most recent external peer
review report and any letter of comments, and any subsequent peel` review reports and letter's of comment
received during the period of contract. Our peer review report is attached.
We :appreciate the opportunity to be of service to the City and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us @snow. If you agree with the
terms of our engagement as described in this letter, please sign this letter, and return it to us.
Very truly yours,
k:, PA:
city Commission
City of Sunny Isles Beach, FL
January 25, 2021
Page 8
RESPONSE:
This letter correctly sets forth the understanding of the CITY OF SUNNY ISLES BEACH, FL,
Signature:
'Title:
Date:
Governanoe signature:
Title:
Date:
MMI)
Attachment - 2017 Peer Reviov Repore
ii ll ter, I•::.i=._ Li. �•:r!. 1C �- ;ir7 'ii P: I ',i1'"
_ � >` i�, .I:;t!ii FI-,nr•: .,-c '> =t:�11 I t. - �rri{;�ke 4ea4r1
PosdoLhv.-File & Neltervitle
Report on the F irltt's System of Quality Control
To the Partners of
Mo+:oto Stcphiais Lovolacc, PA
and the: National Feer Review Committee
Wo have rcviewW the syswin of quality control for the accounting and auditing practice of Moore Stephens
Lovclatere, Pik (the Tuan) appheablc to engagement, not sullject to 1}C_:AOB inspection in effect for the year ended
,lutte 30, 2017. Our peer review was conducted in accordance with the Standards for Pei-tornting and Reporting on
Peer Reviews established by the Peer Rcvi4�v Bo,,mi of the Amcriean histiltite of C'ertifleci Public Accountants
(Standards).
A suxrutaary of the nattirc, objectives, scope, limitations of, and the procedures performed in a System Review as
described in the Standards may be feruncl at ti+1i4►.aeicria.or��!prx,ginullarv. fhe summary also includes an
explanation of how engagements idontificrl as not performed or neportud in conformity with applicable:
preofcssional standards, if any, are evaluated by a peer reviewer to detentn ine a peer rev=iew rating.
Firm's Responsiibiltity
The firm is responsible for designing a systaln of quality control and complying witli it to provide the firm with
rca.,onabl,; aswtu•ance of performing and reporting in confbrmity with applicable professional standards in all
material respects. The firm is also responsible for evaluating actions to promplly rclnediatto engagements deemed
as not performed or reportud in cojtformity with professional standards, When appropriate, and for remediating
weaknesses. in its system of quality control, if any,
+1"eerReviewver's Raiponsibility
Our responsibility is to express an opinion on the; design of (hu system of quality control and the firm's
compliance therewith based on our .roview.
Required Selections aml Considerations
Engagements selected for r4vicw i.tsciuded engagements perforated under Grovernmenl rtndittng Slrawlar ds,
including. compliance audit, under the Single Audit Act and audits of employee benefit plans.
As part of our peer revie-w, we considered reviews by regLtlatOl-y entities as coinniunicated to the elfin; if
applicable, in determining the nature and trx ont. ol• oar procedures,
Opinion
Ilr our opinion, the system of quality control for the accounting and auditing practice of Moore Stephens
Lovelace, I'.A applicable to engage;inents not subject to PC,AOB iospociiun in cffcct for the year ended Juni: 30,
2017, has been suitably desi} ted and complied with to provide the firm with reasonable %--,s raiwu of pL trfbrming
and reporting in conformity with applicable profvssionatl slatndatrds in all material respects. Firms can receive a
rating of pass, pass will? dlefrciency(rq) ter fern!. Moore Stephens Lovelace, PA has ror;vivQd a peer review raititlg
{
RS24t� �
Bal.oto Fie ugti , T,oilisiaita
November 8, 2017
Attachment "C"
Scrutinized Company Affidavit
Page 2
V
CONTRACTOR ANTI -BOYCOTT CERTIFICATION
[PURSUANT TO FLORIDA STATUTE § 287.13-51
on behalf . of
Print Name Company Name
certifies that
Company Name
1. Participate in a boycott of Israel; and
does not:
2. Is not on the Scrutinized Companies that Boycott Israel 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.
Signature
Title
Date
Attachment " D"
E-Vowify Affidavit
Page 2
Florida Statute 448.095 directs all public employers, including municipal governments, to verify the
employment eligibility of all new public employees through the U.S. Department of Homeland Security's E -
Verify System, and further provides that a public employer may not enter into a contract unless each party
to the contract registers with and uses the E -Verify system.
Florida Statute 448.0+95 further provides that if a contractor enters into a contract with a subcontractor, the
subcontractor must provide the contractor with an affidavit stating that the subcontractor does not employ,
contract with, or subcontract with an unauthorized alien.
In accordance with Florida Statute 448.095, all contractors doing business with the City of Sunny Isles
Beach are required to verify employee eligibility using the E -Verify system for all existing and new
employees hired by the contractor during the contract term. Further, the contractor must also require and
maintain the statutorily required affidavit of its subcontractors. It is the responsibility of the awarded vendor to
ensure compliance with E -Verify requirements (as applicable). To enroll in E -Verify, employers should visit
the E -Verify website (https://www.e-verify.goy/employers/enroliing-in-e-verify) and follow the
instructions. The contractor must, as usual, retain the 1-9 Forms for inspection.
By affixing your signature below you hereby affirm that you will comply with E -Verify requirements.
Company Name
Offeror Signature
Date
Print Name Title
Federal 'Employer Identification Number (FEIN)
Sworn to and subscribed before me on this this day of 2021.
By
❑ Is personally known to me
❑ Has produced Identification (type of Identification produced: )
Signature of Notary Public
Print or Stamp of Notary Public Expiration Date