Loading...
HomeMy WebLinkAboutKeefe McCulloughCity of Sunny Isles Beach |Request for Proposal No. 22-02-01 39 SCHEDULE OF PROPOSAL PRICES PART 2 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2022 FINANCIAL STATEMENTS: COMBINING SCHEDULE - ALL SERVICES Nature of Service to be Provided Schedule Total Florida Single Audit Federal Single Audit EDP Auditing Services CAFR (preparing, editing and printing) Other (specify) SUBTOTAL $ Total Amount Written Each service described in this RFP - Special Considerations and Services should be supported by an individual schedule in the format provided on Part 1 of the Schedule of Proposal Prices. 2 3 4 5 1 (if required) (if required) (if requested) (Audit) $2,500 $2,500 $7,500 $5,000 $36,000 53,500 Fifty three thousand five hundred dollars City of Sunny Isles Beach |Request for Proposal No. 22-02-01 38 CITY OF SUNNY ISLES BEACH PART 1- SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES I.Proposer must use the Cost Proposal Sheet below to submit Proposer’s price. II.Proposer shall hold the Prices firm throughout the Contract period. Proposer guarantees response time necessary to have a team return to correct unfinished or unsatisfactory services. Title Hours Proposed Hourly Rates Proposed Total Partners $ Managers $ Supervisory Staff $ Staff $ Other (specify) $ All-Inclusive Price for Audit Services FY 2021-2022 $ All-Inclusive Price for Audit Services FY 2022-2023 $ All-Inclusive Price for Audit Services FY 2023-2024 $ OPTIONAL RENEWAL YEARS All-Inclusive Price for Audit Services FY 2024-2025 $ All-Inclusive Price for Audit Services FY 2025-2026 $ Other Expenses (specify): Written Grand Total Price for Audit Services (3 Years) Name and title of authorized signer: Signature: NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. William G. Benson, C.P.A., Partner $200 $150 $100 $80 Audit Services 20 44 150 130 4,000 6,600 15,000 10,400 36,000 37,000 38,000 39,000 39,000 One hundred eleven thousand dollars City of Sunny Isles Beach |Request for Proposal No. 22-02-01 38 CITY OF SUNNY ISLES BEACH PART 1- SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES I.Proposer must use the Cost Proposal Sheet below to submit Proposer’s price. II.Proposer shall hold the Prices firm throughout the Contract period. Proposer guarantees response time necessary to have a team return to correct unfinished or unsatisfactory services. Title Hours Proposed Hourly Rates Proposed Total Partners $ Managers $ Supervisory Staff $ Staff $ Other (specify) $ All-Inclusive Price for Audit Services FY 2021-2022 $ All-Inclusive Price for Audit Services FY 2022-2023 $ All-Inclusive Price for Audit Services FY 2023-2024 $ OPTIONAL RENEWAL YEARS All-Inclusive Price for Audit Services FY 2024-2025 $ All-Inclusive Price for Audit Services FY 2025-2026 $ Other Expenses (specify): Written Grand Total Price for Audit Services (3 Years) Name and title of authorized signer: Signature: NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. William G. Benson, C.P.A., Partner $200 $150 $100 $80 Florida Single Audit 1 2 12 10 200 300 1,200 800 2,500 2,500 2,500 2,500 2,500 Seven thousand five hundred dollars City of Sunny Isles Beach |Request for Proposal No. 22-02-01 38 I.Proposer must use the Cost Proposal Sheet below to submit Proposer’s price. II.Proposer shall hold the Prices firm throughout the Contract period. Proposer guarantees response time necessary to have a team return to correct unfinished or unsatisfactory services. Title Hours Proposed Hourly Rates Proposed Total Partners $ Managers $ Supervisory Staff $ Staff $ Other (specify) $ All-Inclusive Price for Audit Services FY 2021-2022 $ All-Inclusive Price for Audit Services FY 2022-2023 $ All-Inclusive Price for Audit Services FY 2023-2024 $ OPTIONAL RENEWAL YEARS All-Inclusive Price for Audit Services FY 2024-2025 $ All-Inclusive Price for Audit Services FY 2025-2026 $ Other Expenses (specify): Written Grand Total Price for Audit Services (3 Years) Name and title of authorized signer: Signature: NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. William G. Benson, C.P.A., Partner $200 $150 $100 $80 Federal Single Audit CITY OF SUNNY ISLES BEACH PART 1- SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES 1 2 12 10 200 300 1,200 800 2,500 2,500 2,500 2,500 2,500 Seven thousand five hundred dollars City of Sunny Isles Beach |Request for Proposal No. 22-02-01 38 CITY OF SUNNY ISLES BEACH PART 1- SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES I.Proposer must use the Cost Proposal Sheet below to submit Proposer’s price. II.Proposer shall hold the Prices firm throughout the Contract period. Proposer guarantees response time necessary to have a team return to correct unfinished or unsatisfactory services. Title Hours Proposed Hourly Rates Proposed Total Partners $ Managers $ Supervisory Staff $ Staff $ Other (specify) $ All-Inclusive Price for Audit Services FY 2021-2022 $ All-Inclusive Price for Audit Services FY 2022-2023 $ All-Inclusive Price for Audit Services FY 2023-2024 $ OPTIONAL RENEWAL YEARS All-Inclusive Price for Audit Services FY 2024-2025 $ All-Inclusive Price for Audit Services FY 2025-2026 $ Other Expenses (specify): Written Grand Total Price for Audit Services (3 Years) Name and title of authorized signer: Signature: NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. William G. Benson, C.P.A., Partner $200 $150 $100 $80 EDP Auditing 3 6 36 30 600 900 3,600 2,400 7,500 7,500 7,500 7,500 7,500 Twenty two thousand five hundred dollars City of Sunny Isles Beach |Request for Proposal No. 22-02-01 38 CITY OF SUNNY ISLES BEACH PART 1- SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES I.Proposer must use the Cost Proposal Sheet below to submit Proposer’s price. II.Proposer shall hold the Prices firm throughout the Contract period. Proposer guarantees response time necessary to have a team return to correct unfinished or unsatisfactory services. Title Hours Proposed Hourly Rates Proposed Total Partners $ Managers $ Supervisory Staff $ Staff $ Other (specify) $ All-Inclusive Price for Audit Services FY 2021-2022 $ All-Inclusive Price for Audit Services FY 2022-2023 $ All-Inclusive Price for Audit Services FY 2023-2024 $ OPTIONAL RENEWAL YEARS All-Inclusive Price for Audit Services FY 2024-2025 $ All-Inclusive Price for Audit Services FY 2025-2026 $ Other Expenses (specify): Written Grand Total Price for Audit Services (3 Years) Name and title of authorized signer: Signature: NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. William G. Benson, C.P.A., Partner $200 $150 $100 $80 ACFR (Preparing, Editing and Printing) 2 4 24 20 400 600 2,400 1,600 5,000 5,000 5,000 5,000 5,000 Fifteen thousand dollars for Auditing Services Prepared for City of Sunny Isles Beach 18070 Collins Avenue Sunny Isles Beach, FL 33160 P: 305.947.0606 Issued date 03.07.2022 PROJECT PROPOSAL www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 RFP No. 22-02-01 2 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Issued on March 7, 2022 Keefe McCullough 6550 N Federal Highway, 4th Floor Fort Lauderdale, FL 33308 Phone: 954-771-0896 Contact: Bill Benson Email: Bill.Benson@kmccpa.com CONTENTS Company Information I Firm’s Qualifications II Qualifications of Key Personnel III Approach/Methodology IV References V Cost of Services VI Contract Forms VII Exceptions VIII Successful auditors share the City’s commitment to excellence RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 7 COMPANY INFORMATION Section I RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 8 Company information in response to this proposal, all Proposers must provide the following:  Name of Agency/Company (including any "Doing Business As" names), must be active on Sunbiz. Keefe McCullough  Company Location(s) 6550 N Federal Hwy, 4th Floor, Ft. Lauderdale, FL 33308  Internet Web Site Address (if any) Kmccpa.com  Details of Entity Business Structure (Corporation, Partnership, LLC) Limited Liability Partnership  Date Founded February 1, 1971  List of any outstanding litigation that would threaten the viability of the firm or the performance of this contract There has been no litigation taken or pending against our firm in its entire fifty-one (51) year history.  Proof of insurance We have included copies of our insurance policies at the end of this section.  The firm should also list and describe the firm's professional relationships involving the City of Sunny Isles Beach or any of its agencies for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. We have not had any professional relationships with the City for the past five (5) years. However, we previously performed the annual financial audit of the various funds of the City for the fiscal years ended September 30, 2010 through 2015.  The firm must submit a copy of its two (2) most recent external quality control review (peer review) reports within the last five (5) years with government entities. Our firm participates in the American Institute of Certified Public Accountants Peer Review Program and we have received unmodified opinions with no letter of comments on all of our previous peer reviews. We have provided the two (2) most recent quality control review documentations at the end of this section. This quality control review included a specific review of the City of Key West, Florida audit workpapers, financial statements and reports.  The firm shall provide an affirmative statement which states firm is independent of the City of Sunny Isles Beach as defined by the U.S. General Accounting Office's Government Auditing Standards (1994). Keefe McCullough is independent of the City of Sunny Isles Beach as defined by generally accepted auditing standards and the most current applicable U.S. General Accounting Office’s Governing Auditing Standards (1994). RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 9 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 10 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 11 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 12 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 13 RFP No. 22-02-01 14 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 RFP No. 22-02-01 15 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 RFP No. 22-02-01 16 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 RFP No. 22-02-01 17 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 18 FIRM’S QUALIFICATIONS Section II RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 19 Firm’s Qualifications i. The size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis. Indicate the range of activities performed by the firm, such as auditing, accounting, tax service or management services. Also, whether your organization is local, regional, national or international in operations. Our office consists of ten partners, approximately eighty (80) professional accounting staff members and administrative support personnel. Our governmental audit staff consists of thirty-five professionals. The work on this engagement will be performed in our office located in Ft. Lauderdale. Our proposed audit team is comprised of the following principal supervisory and management staff: Israel J. Gomez, C.P.A. Engagement Partner William G. Benson, C.P.A. Technical Reviewer Michael G. Barnett, C.P.A. Manager Benjamin Levy, C.P.A. Field Leader Our practice includes audit and review engagements, tax planning and tax return preparation, small business accounting, investment advisory services and consulting services. We are a local firm serving the South Florida region. ii. For the firm's office that will be assigned responsibility for the audit, list the most significant Florida municipal engagements performed in the last five years that are similar to the engagement described in this request for proposal. These engagements should be ranked on the basis of total staff hours. Below are our most significant engagements, all of which require the full Report preparation, performed in the last five years: City of Key West Mr. Mark Finigan, Finance Director 1300 White Street Key West, FL 33040 Phone: 305-809-3821 Scope of services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Date of project: 2013 through present Project Budget Hours: 1,000 Engagement Partners: Israel J. Gomez, C.P.A. / Stephen P. Emery, C.P.A. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 20 City of Plantation Ms. Anna Otiniano, Director of Financial Services 400 N.W. 73rd Avenue Plantation, FL 33317 Phone: 954-797-2229 Scope of services: Annual financial and compliance audits of the City and its blended component units Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Date of project: 1994 through present Project Budget Hours: 900 Engagement Partners: William G. Benson, C.P.A. / Cynthia L. Calvert, C.P.A. Town of Davie Mr. William W. Ackerman, Budget and Finance Director 6591 Orange Drive Davie, FL 33314 Phone: 954-797-1050 Scope of services: Annual financial and compliance audits of the Town Assistance in helping the Town obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Date of project: 2013 through Present Project Budget Hours: 800 Engagement Partners: Israel J. Gomez, C.P.A. / William G. Benson, C.P.A. City of Margate Ms. Mary Beazly, Finance Director 5790 Margate Blvd Margate, FL 33063 Phone: 954-972-6454 Scope of Services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Date of project: 2016 through Present Project Budget Hours: 700 Engagement Partners: Marc A. Grace, C.P.A. / Cynthia L. Calvert, C.P.A. City of Coconut Creek Ms. Peta-Gay Lake, Director of Finance 4800 West Copans Road Coconut Creek, FL 33063 Phone: 954-973-6730 Scope of services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Date of project: 2019 through present Project Budget Hours: 600 Engagement Partners: Marc A. Grace, C.P.A. / Cynthia L. Calvert, C.P.A. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 21 iii. An explanation of why the Proposer is the best qualified to perform the contract and demonstrate its qualifications including an item-by-item disclosure outlining how the firm meets or exceeds the requirements of this RFP. Keefe McCullough is the best qualified to perform the contract because of our extensive governmental experience, including municipalities comparable to the size and scope of your City. The professionals assigned to your engagement have exceeded the mandatory continuing professional education requirements and are dedicated to the public sector by working almost exclusively on governmental entities. Because of our time spent working with governments, we are specialists when it comes to the particulars of governmental accounting and the increasing amount of other issues facing many local governments. iv. Proposer shall list their current or intended workload of clients with the same fiscal year as the City (October 1- September 30) resulting in audit services being provided at the same time. Our firm presently serves as independent auditors or accountants for the following related municipalities and districts with a September 30 year-end: Municipalities: City of Atlantis City of Aventura City of Coconut Creek City of Dania Beach City of Key West City of Lighthouse Point City of Marathon City of Margate City of North Lauderdale City of Plantation City of Pompano Beach City of Weston City of Wilton Manors Town of Davie Town of Golden Beach Town of Southwest Ranches Village of Indiantown Village of Sea Ranch Lakes Governmental Entities: Boynton Village Community Development District Broward Metropolitan Planning Organization Coral Springs Improvement District Downtown Development Authority of Fort Lauderdale Downtown Ft. Lauderdale Transportation Management Association Fiddler's Creek II Community Development District Key Largo Fire Rescue and EMS District Landmark at Doral Community Development District Lexington Oaks Community Development District North Springs Improvement District Park Place Community Development District Plantation Acres Improvement District Sarasota National Community Development District VillaSol Community Development District v. An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice in Florida. Keefe McCullough is properly licensed in the State of Florida by the Department of Professional Regulation. Our license number is AD0010282. Further, all members of the firm that are designated as Certified Public Accountants are properly licensed in the State of Florida. vi. The firm must submit a copy of its two (2) most recent external quality control review (peer review) reports within the last five (5) years. We have provided the two (2) most recent quality control review reports at the end of Section I. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 22 vii. Provide a brief profile of the Firm, including location, the business legal status (corporation partnership, etc.), date the business was formed, and the number of professional staff employees at the office from which services under this engagement would be performed. Keefe McCullough was founded on February 1, 1971 as a limited liability partnership and is located in Fort. Lauderdale. Our office consists of ten partners, approximately eighty (80) professional accounting staff members and administrative support personnel. Our governmental audit staff consists of thirty- five professionals. viii. Describe the Firm's (local office for national firms) experience in providing accounting and auditing services to Florida local governments. Keefe McCullough has been dedicated to the public sector for over 51 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. ix. The Firm must be a member of the American Institute of Certified Public Accountants. Our firm is a member of the American Institute of Certified Public Accountants. x. Indicate the Firm's experience auditing governments that use MCSJ/Edmunds financial system software. We audit eighteen (18) municipal entities all utilizing different accounting software packages. Our staff are accustomed to adapting and obtaining the audit information required. In addition, we have certified network engineers on staff to assist with client engagement when necessary. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 23 QUALIFICATIONS OF KEY PERSONNEL ASSIGNED TO ENGAGEMENT Section III RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 24 i. Provide a statement that the audit team supervisor (or equivalent) meets the following minimum qualifications: licensed by the State of Florida as a certified public accountant in good standing, five years of experience in governmental accounting and auditing, and three years of supervisory experience. It is anticipated that the audit supervisor will be on-site during the course of the engagement and actively involved in all aspects of the audit. The audit supervisor is licensed by the State of Florida as a certified public accountant in good standing, has over five years of experience in governmental accounting and auditing, and three years of supervisory experience. The audit supervisor will be on-site during the course of the engagement and actively involved in all aspects of the audit. ii. Provide a professional resume of personnel to be assigned to this engagement. These resumes should be for the partner, the manager or supervisor, and the senior for this engagement. The resume should include continuing education in governmental auditing and other governmental audit engagements that they have undertaken. Our proposed audit team is comprised of the following principal supervisory and management staff: Stephen P. Emery, C.P.A. Engagement Partner William G. Benson, C.P.A. Second Review Partner Michael G. Barnett, C.P.A. Manager Benjamin Levy, C.P.A. Field Leader A profile of each audit team member is included at the end of this section, which lists specific governmental experience, qualifications, continuing professional education and memberships in professional organizations relevant to the performance of the audit. iii. Describe the assigned staff's experience in providing assistance with implementation of new GASB Statements and providing guidance on maintaining the Certificate of Achievement for the CAFR. By making the public sector a primary focus of our firm, we have the technical expertise to keep our clients informed of any upcoming technical pronouncements well in advance. We often prepare templates for our clients to assist with implementation of pronouncements. We prepared a GASB 68 template that was distributed to our governmental clients. We have been assisting clients achieve the Certificate of Achievement for Excellence in Financial Reporting for fifty (50) years. We are not aware of any of our clients that applied for the Certificate of Achievement for Excellence in Financial Reporting that did not obtain the certificate. Several of our management members are on the GFOA Special Review Committee (SRC) and perform reviews of reports. We pride ourselves on always submitting financial reports within the established engagement timeline. iv. The audit team members must be reviewed with and approved by the City prior to the beginning of each audit. No change shall be made in the composition of the audit team without consent by the City. We understand that the audit team members must be reviewed with and approved by the City prior to the beginning of each audit. We agree that no change shall be made in the composition of the audit team without consent by the City. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 25 v. Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each such person is registered or licensed to practice as a certified public accountant in Florida. Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit. Our proposed audit team is comprised of the following principal supervisory and management staff: Stephen P. Emery, C.P.A. Engagement Partner William G. Benson, C.P.A. Second Review Partner Michael G. Barnett, C.P.A. Manager Benjamin Levy, C.P.A. Field Leader A profile of each audit team member is included at the end of this section, which lists specific governmental experience, qualifications, continuing professional education and memberships in professional organizations relevant to the performance of the audit. vi. Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured. A profile of each audit team member is included at the end of this section, which lists specific governmental experience, qualifications, continuing professional education and memberships in professional organizations relevant to the performance of the audit. We have experienced very low turnover of our professional accounting staff members and our firm philosophy emphasizes direct partner involvement in each engagement including various phases of the audit fieldwork and review processes. We believe this partner involvement positively impacts engagement staff continuity. vii. Each proposer must identify the name(s) and address(es) of all Subcontractors, suppliers and other persons and organizations including those who are to furnish the principal services. If requested by City after RFP Opening and before Award, the successful firm shall submit. If City, after due investigation, has reasonable objection to any proposed Sub-contractor, Supplier, other persons or organization, it may request the successful firm submit an acceptable substitute without an increase in RFP price. We will not be utilizing any subcontractors, suppliers or other persons or organizations on this engagement. STEPHEN P. EMERY, C.P.A. Partner EXPERIENCE  12 years at Keefe McCullough EDUCATION  BA (Accounting) University of Florida  Masters (Accounting) University of Florida  Advanced Single Audit Certificate Holder PROFESSIONAL ORGANIZATIONS  American Institute of Certified Public Accountants  Florida Institute of Certified Public Accountants CONTINUING PROFESSIONAL EDUCATION  Total CPE hours for the last three years are 139, of which 92 directly relate to Government Auditing Standards. COMMUNITY INVOLVEMENT  Leadership Broward Class XXXVII  Pompano Beach Rotary Club  Ghost Light Society (Host Committee, Steering Committee and Support Committee)  Imagine Broward (Council Member)  Symphony of the Americas (Treasurer) EXPERIENCE Stephen has over 12 years of accounting and auditing experience with Keefe McCullough, focused primarily in the public sector. He has managed numerous large governmental engagements, assisting many in obtaining the Certificate of Achievement for Excellence in Financial Reporting. He provides strategic planning and implementation services for governmental and other entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, single audits and current accounting pronouncements. He hosted a webinar for the Florida Government Finance Officers Association regarding the Uniform Guidance. ENGAGEMENT ROLE Stephen will play a significant role on the engagement team by providing a secondary review of all deliverables and critical engagement decisions, and leading the preparation and review of the financial statements. He is responsible for ensuring that all reports issued by the firm are in compliance with professional standards. Stephen will be available throughout the engagement to consult and review on any auditing and/or accounting questions that may arise. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Atlantis * City of Key West * City of Aventura * City of South Miami * City of Sunny Isles Beach * City of Weston * Village of Pinecrest * City of Wilton Manors * City of Pompano Beach * Many other Special Districts, Authorities and Schools EXPERIENCE Bill Benson has more than 38 years of governmental audit experience. He has a proven track record of delivering high quality audit and advisory services to large and intricate governmental entities. He is experienced and qualified with respect to “Yellow Book”, Uniform Guidance and Rules of the Auditor General of the State of Florida compliance auditing reporting. Bill assists his clients in many areas of accounting including restructuring their existing loan agreements and bond indentures, developing annual operating budgets, assisting with their dealings with financial institutions and the development of business plans, financial planning and proforma financial statements. He has assisted municipalities and other governmental entities with accounting standard implementation and internal control assessments. ENGAGEMENT ROLE Bill will play a significant role on the engagement team by providing a secondary review of all deliverables and critical engagement decisions, and leading the preparation and review of the financial statements. He is responsible for ensuring that all reports issued by the firm are in compliance with professional standards. Bill will be available throughout the engagement to consult and review on any auditing and/or accounting questions that may arise. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Aventura * City of Marathon * City of Hollywood (Internal audit) * City of Miami * City of Plantation * City of Margate * City of Weston * City of Sunny Isles Beach * City of South Miami * City of Key West * City of Lake Worth Beach * City of Coconut Creek * Village of Pinecrest * Town of Davie * Town of Southwest Ranches * Many other Special Districts, Authorities, and Schools WILLIAM G. BENSON, C.P.A. Managing Partner EXPERIENCE  38 years at Keefe McCullough EDUCATION  B.S. (Business Administration & Accounting) Washington and Lee University PROFESSIONAL ORGANIZATIONS  Florida Board of Accountancy Board Member  American Institute of Certified Public Accountants  Florida Institute of Certified Public Accountants  Florida Government Finance Officers Association CONTINUING PROFESSIONAL EDUCATION  Total CPE hours for the last three years are 168, of which 140 directly relate to Government Audit Standards. COMMUNITY LEADERSHIP  Food for the Poor (vice chair of board, treasurer, vice president)  Catholic Community Foundation (board chair, past treasurer)  Executives of Broward (past president, treasurer)  Sheriff’s Foundation of Broward, Inc. (board member, treasurer) MICHAEL G. BARNETT, C.P.A. Manager EXPERIENCE  4 years at Keefe McCullough  4 years at Caballero, Fierman, Llerena & Garcia, LLP  2 years at S Davis & Associates, P.A. EDUCATION  BS (Accounting) University of West Indies, Jamaica  MS (Accounting) University of West Indies, Jamaica PROFESSIONAL ORGANIZATIONS  American Institute of Certified Public Accountants  Florida Institute of Certified Public Accountants  Florida Government Finance Officers Association  FAHRO  Georgia Society of Certified Public Accountants CONTINUING PROFESSIONAL EDUCATION  Total CPE hours for the last three years are 138, of which 90 directly relate to governmental continuing education. EXPERIENCE Michael has over 18 years of accounting and auditing experience, focused primarily in the public sector. He has managed numerous large governmental engagements, assisting many in obtaining the Certificate of Achievement for Excellence in Financial Reporting. He provides strategic planning and implementation services for governmental entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, single audits and current governmental pronouncements. ENGAGEMENT ROLE Michael will perform a significant amount of fieldwork, supervise all staff accountants, participate in the planning phase of the engagement, including the development of the overall audit plan and programs, and be heavily involved in the review and preparation of all reports. PARTIAL LISTING OF GOVERNMENT EXPERIENCE * City of South Miami, Florida * City of Doral, Florida * City of Hialeah, Florida * City of Hialeah Housing Authority, Florida * City of Hialeah Gardens, Florida * Indian Creek Village, Florida * Miami International Airport * City of Parkland, Florida * City of West Park, FL * City of Miramar, Florida * City of North Miami Beach, Florida * Miami Shores Village, Florida * Pines Wood Village, Florida * Town of Cutler Bay, Florida * Town of Southwest Ranches, Florida * Village of El Portal, Florida * Village of Sea Ranch Lakes, Florida * City of Wilton Manors, Florida * City of Pompano Beach, Florida * Palm Beach Transportation Planning Agency * City of North Lauderdale, Florida * Many other Special Districts, Authorities and Schools EXPERIENCE Ben has over 6 years of accounting and auditing experience, focused primarily in the public sector. He has supervised audit engagements of large and complex governmental entities. He specializes in internal control assessments, compliance audits, and preparing Comprehensive Annual Financial Reports (CAFRs) for governmental entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, and current governmental pronouncements. ENGAGEMENT ROLE Ben will perform a significant amount of fieldwork, supervise all staff accountants, participate in the planning phase of the engagement, including the development of the overall audit plan and programs, and be heavily involved in the review and preparation of all reports. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Key West, Florida * City of Marathon, Florida * City of Weston, Florida * Many other Special Districts, Authorities and Schools BENJAMIN LEVY, C.P.A. Supervisor EXPERIENCE  5 years at Keefe McCullough  1 year at Berkowitz Pollack Brant EDUCATION  BBA (Accounting) Florida Atlantic University  Masters (Neuroscience) Tulane University  BA (Psychology) University of Texas at Austin CONTINUING PROFESSIONAL EDUCATION  Total CPE hours for the last three years is 140, of which 86 directly relate to governmental continuing education. RFP No. 22-02-01 30 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 APPROACH/METHODOLOGY Section IV RFP No. 22-02-01 31 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Approach/Methodology The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in this RFP. In developing the work plan, reference should be made to such sources of information as the City of Sunny Isles Beach's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. Proposers approach methodology to providing the services requested in this solicitation: I. Proposed schedule of the engagement. II. Staffing assignments and levels to be designated to each proposed segment of the engagement. III. Sampling techniques. IV. Extent of use of electronic data processing software. V. Analytical procedures. VI. Approach to be taken to gain and document an understanding for the City of Sunny Isles Beach internal control structure. VII. Approach to be taken in determining laws and regulations that will be subject to audit test work. VIII. Approach to be taken in determining audit samples for purposes of test compliance. IX. Describe any municipal staff support anticipated for the engagement. Keefe McCullough has a steadfast commitment to accuracy, our audit process is based on a thorough initial planning process, open and honest lines of communication throughout the year, and a specific methodology of analysis and quality review that will ensure a successful audit, as well as a successful relationship with the City and its professionals year after year. We have developed this successful methodology and are recognized for the quality and thoroughness of our audit process. Our audit approach is focused on listening to and understanding you and your organization, not only the flow of transactions and internal controls, but also your strategies and risks. This enables us to identify key audit components and tailor our procedures to the unique aspects of the City’s business. We hire the most competent people and invest heavily in systems that ensure consistency, objectivity, and accountability for results in strict compliance with professional standards. We also rely on experience. Our senior people are extensively involved in the audit process and will seek active dialogue with the City’s leadership. The benefit to the City is an effective, cost-efficient, independent audit performed within your time requirements by experienced professionals. Our audit process is continuous, whereby we address and resolve issues, throughout the year, not just at year end. We encourage client communication throughout the year. As part of our commitment to you, we have developed a business advisory approach to audit services, which looks beyond accounting entries to underlying transactions and business systems. We place substantial emphasis on understanding your operations and fundamental business strategies. We don’t view your audit as a commodity. Instead, we see it as a tool that you can use to improve your operations and service delivery. We contribute recommendations about your internal controls, operating and accounting procedures, and other important matters. RFP No. 22-02-01 32 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 In summary, development of the specific audit plan is accomplished through:  Meeting with City management to obtain an understanding of your business concerns and challenges.  Thoroughly understanding and documenting the financial management and information systems.  Evaluating economic and industry factors affecting operations.  Identifying major areas of audit risk.  Coordinating the audit process with the accounting and finance personnel.  Performing testing on interim balances to minimize the amount of year-end testing. Our audit approach is conducted in three segments and involves communication throughout: Segment 1 - Strategic Planning and Risk Assessment - Completed in November Planning is the most critical segment to a successful audit. This segment will commence with a joint meeting between Keefe McCullough, City Management, and its Finance Department. This meeting is important to ensure a coordinated audit and will cover our preliminary plan for conducting the audit to meet the City’s timing requirements and reporting issues. During this segment, we will obtain a thorough understanding of your organization and its operations. We will document your systems and perform tests of controls to evaluate their effectiveness. We will obtain certain documents for our permanent files. Confirmation requests will be selected, and we will work with the City’s personnel to determine the timing of the final audit fieldwork. We will also perform the risk assessments required to determine our audit approach and procedures. After this segment is completed, we will provide the City and accountants with a list of items needed for the year-end work and meet with management to provide a status update. Segment 2 - Comprehensive Testing and Analysis - Completed in December This segment will occur when the City’s Finance Department have prepared a trial balance of its year-end general ledger accounts and completed the working papers agreed upon during planning. This phase includes substantive audit procedures that involve obtaining or examining evidence to verify the propriety of such balances. Throughout audit fieldwork, we will meet with members of the management team to discuss the results of the audit. Segment 3 - Report Delivery and Follow Up - Completed in February The final segment involves the independent partner quality control review of your financial statements and completion of the report on internal control and other required reports. All draft reports will be reviewed with City Management before issuance. We will adhere to the report timelines you have outlined in your request for proposal. All partners will be available to present final audit report to City Board. Segments of our audit approach: The following section gives an overview of the procedures we anticipate will be implemented during the audit. It does not include every step of the audit, but indicates our understanding of the intricacies of governmental entities. Audit procedures are continually evaluated throughout the audit process and adjustments made based on the City’s operations, internal controls, and any significant issues that are identified. RFP No. 22-02-01 33 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Strategic Planning & Risk Assessment Comprehensive Testing & Analysis Engagement Planning Joint meeting with members of City Management and Finance Department to discuss audit approach, scheduling, and any questions or concerns. Document our understanding of all financially significant laws and regulations, and identify any new laws or regulations that require audit testing. Make preliminary assessments of the City and its operations by identifying significant accounts, critical audit areas, and relevant internal controls over operations. Review and update status of the prior-year audit recommendations or findings, if any. Obtain items for permanent file such as: debt agreements, lease agreements and other significant contract agreements. Identify and review all state and federal financial award agreements. Assessment and Evaluation of Internal Controls Perform entity-wide risk assessment by obtaining an understanding of all the City’s activities and services. Review major sources of information such as the City’s budgets, organization charts, process and procedure manuals, and information systems. ment 1 Segment 2 Segment 3 Report Delivery & Follow Up Segment 1 SPECIFIC AUDIT APPROACH Segment 1 Strategic Planning & Risk Assessment RFP No. 22-02-01 34 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Cash and Investments Review ledger account entries and compare cash account balances. Confirm year-end cash and investment balances with depositories. Obtain bank reconciliations and substantiate reconciling items. Substantiate cash cut-offs and interbank transfers. Determine that investment gains, losses and interest earned are properly recorded. Determine if investments are in accordance with City investment policy. Ascertain if cash and investments are in compliance with applicable laws, regulations, and restrictions. Determine that cash and investments are properly disclosed in the financial statements. Segment 1 Strategic Planning & Risk Assessment Review all relevant regulatory, statutory, and compliance requirements that could potentially impact the City. Obtain and review minutes of City Board and other relevant committees. Document and perform testing of controls of areas that are deemed to have financial significance. Generally, these areas would be on cash disbursements, cash receipts, payroll, utility billing, journal entries and financial closing. Document and evaluate information technology controls, including general application controls, user controls, identify critical transaction processing systems, disaster recovery plans, and physical security environment. Complete information technology risk assessment and communicate to management any findings or recommendations. Perform preliminary analytical procedures to assist in planning the nature, timing and extent of auditing procedures. Identify and resolve accounting, auditing or other reporting matters with City personnel. Provide City personnel with detailed list of schedules and working papers to be prepared by City personnel. Segment 2 Comprehensive Testing & Analysis RFP No. 22-02-01 35 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Segment 2 Comprehensive Testing & Analysis Revenue and Receivables Compare revenues to prior-year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Confirm or otherwise validate revenues and accounts receivable, as well as allocations to funds. Verify the City has satisfied the relevant legal requirements to receive all revenues recorded. Verify amounts billed for services rendered are valid and have been billed at the authorized rates. Perform a search for unrecorded receivables by reviewing subsequent cash receipts. Verify unbilled service revenues are reflected in the proper accounting period. Review functional classifications of revenues for government-wide financial statements. Analyze allowances for doubtful accounts for adequacy. Determine that revenue and receivable disclosures are properly presented in the financial statements. Expenses and Accounts Payable Compare expenses to prior-year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Determine that recorded expenses and cash disbursements are for goods and services authorized and received. Verify disbursements have been properly recorded as to account, budget category, period and amount. Perform a search for unrecorded payables by reviewing subsequent cash disbursements. Determine contracts and retainage payable are properly recorded. Review other significant accruals, including any contingent liabilities and management’s estimation process. Determine that expenses and liabilities are properly presented and disclosed in the financial statements. RFP No. 22-02-01 36 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Segment 2 Comprehensive Testing & Analysis Payroll and Related Liabilities Compare payroll to prior-year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Perform payroll reasonableness procedures to validate account balances. Verify that payroll disbursements are made only for authorized work performed by authorized personnel. Verify payroll is calculated using rates in accordance with contracts, laws and regulations. Ascertain that accrued payroll, compensated absences and other payroll liabilities are recorded in the proper period. Determine that payroll expenses and liabilities are properly presented and disclosed in the financial statements. Property, Plant and Equipment Obtain schedules of property and equipment, including additions, retirements, and accumulated depreciation. Verify that schedules represent a valid and complete listing of all assets. Obtain capitalization policy and verify that assets are recorded in accordance with policy. Determine that additions and deletions have been properly approved in accordance with the policies and procedures of the City. Recalculate depreciation and verify consistency throughout. Determine that capitalizable costs are excluded from repairs and maintenance type accounts. Determine that capital assets are properly secured. Determine that capital assets and related expenditures are properly presented and disclosed in the financial statements. Inventory Inventory observations will be performed on September 30th for significant inventory balances. Verify that inventory listings are valid and complete. Determine that inventory is properly secured. RFP No. 22-02-01 37 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Segment 2 Comprehensive Testing & Analysis Determine that inventory is properly valued and recorded. Determine that inventories are properly presented and disclosed in the financial statements. Long Term Debt Confirmation of debt with financial institutions. Review of interest expense for reasonableness. Review of compliance with debt covenants. Obtain and review arbitrage calculations. Determine that long term debt is properly presented and disclosed in the financial statements. Fund Balance and Net Position Balances will be rolled forward from the prior year and recalculated. Restricted balances will be agreed to external restrictions or enabling legislation. Committed and assigned balances will be agreed to ordinances and resolutions of the City Commission. Determine that fund balance and net position is properly presented and disclosed in the financial statements. Pensions, OPEB Liabilities and Self-Insurance Obtain valuation reports from actuaries. Evaluate the methods and assumptions used to calculate the liabilities, including the assumptions used in developing the models. Testing of the inputs given to the City’s actuaries will be conducted to determine that the valuations were created with accurate data. We will evaluate the professional credentials of the City’s actuaries and confirm their independence. Keefe McCullough will provide custom templates for City to perform appropriate entries as needed. Determine that information is properly presented and disclosed in the financial statements. RFP No. 22-02-01 38 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Report Delivery and Follow Up Exit conference discussing the results of the audit. Obtain and review MD&A, statistical section, and transmittal letter. Review of Basic Financial Statements. Preparation of auditor’s reports. Complete financial statement disclosure checklists. Provide current year findings and recommendations for review by City management. Review of preliminary drafts of financial statements for review by City management before issuance. Issuance of final financial statements. Written communication to those charged with governance. Partner presentation of financial statements to City Board. Grants and Single Audits Obtain and review all grant agreements of the City. Test grant revenue through confirmation with grantor agencies. Review OMB Compliance Supplement. Perform risk assessment of federal program or state projects based on nature of programs, external environments, internal factors, irregularities and other noncompliance matters. Determine if the City is a low or high risk auditee. Identify Type A and B programs or projects. Assess the appropriateness and completeness of the Schedule of Federal Awards or State Projects. Perform tests of compliance and internal controls over compliance for each major program or project. Determine status and resolution of prior year findings and questioned costs. Determine grant and single audit disclosure are presented properly. Segment 2 Comprehensive Testing & Analysis Segment 3 Report Delivery & Follow Up RFP No. 22-02-01 39 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 The following table summarizes each staff levels and approximate hours in the various segments of the audit engagement: Segment Partners Manager Senior Staff Total Strategic Planning and Risk Assessment 5 10 55 35 105 Comprehensive Testing and Analysis 5 20 75 75 175 Report Delivery and Follow Up 10 14 20 20 64 Total Hours 20 44 150 130 344 Sampling and Sample Sizes Audit sampling will be utilized throughout each segment of the audit to ensure that the most effective and efficient procedures are performed. Sample sizes in the various phases of the engagement, including compliance testing, would be determined based on population sizes, audit objectives and nature of transaction and/or account. We have customized checklists and audit software that assists in the selection of these samples. Additionally, we would utilize both "statistical" and "non-statistical" methods to select certain test transactions. Sample selections are reviewed and evaluated to ensure that they are representative of the population and of adequate size based on a variety of factors. Analytical Procedures Analytical procedures may range from simple comparisons to complex models involving many relationships and elements of data. Generally accepted auditing standards require the use of analytical procedures in all audits of financial statements. Our analytical procedures are conducted in each segment of the engagement. Analytical procedures are performed during our interim work to help us plan the audit and determine where we might need to focus additional attention. Preliminary procedures are performed using the City’s trial balance and budget report prior to audit entries. The engagement team reviews the current-year information and compare it to prior year actual amounts, the current budget, and other expected results. Final analytical review takes place after all audit entries are posted. The partners and managers review the financial statements, looking for variances to our expectations. Items that exceed our predetermined variance threshold are highlighted for further investigation. This investigation includes reviewing detail transactions, vouching a sample of transactions, discussions with management, and validation techniques. Explanations of variances are documented in our file, with the results used to determine the extent of any additional audit testing or financial statement disclosures. Use of Technology Keefe McCullough minimizes fees by conducting a completely paperless audit using proven processes and comprehensive auditing software. This investment in technology supports real-time communication with our engagement team at any time and from anywhere. This provides a seamless trail from initial planning through the final financial statement issuance. In addition, we have certified network engineers (CNE) on our staff to assist with our assurance engagement. They assist during risk assessment of key internal controls and in various other phases of fieldwork. RFP No. 22-02-01 40 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 Transition from Current Auditor Changing auditors for the City should not be a difficult task. Fortunately, your engagement team has had many opportunities over the years to step in as the new auditor. This experience helps ensure that the transition goes as smoothly as possible. From communicating with the predecessor auditor, reviewing their working papers, documenting and understanding your business processes, to building a set of audit permanent files, we will focus on minimizing the challenges that sometimes come with an auditor change. We will obtain as much information as possible from your predecessor auditor and then assemble a list of any items needed from City management. Because of your engagement team’s experience with similar entities, Keefe McCullough will hit the ground running, resulting in minimal disruption to management’s day-to-day schedules. Client Staff Support We focus on planning the entire engagement prior to commencement. We supply a listing of documents for preliminary work and final work so the client has a clear indication of the expectation. We work to not overburden client personnel and our experienced staff will minimize interruptions during the audit. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 41 REFERENCES Section V RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 42 References Each Proposer must submit a list of three (3) references of Current and Past Customers of which they have provided services similar in scope and size of those described herein.  Each Reference must be supplied on Client's Letterhead.  Each Reference letter must be signed with contact person and phone number.  Local References are preferred. We have included three local references of current clients on the following pages. The City retains the right to request any additional information pertaining to the Proposer's ability, qualifications, and procedures used to accomplish all work under the contract as it deems necessary to ensure safe and satisfactory work. We understand that the City retains the right to request any additional information pertaining to the Proposer's ability, qualifications, and procedures used to accomplish all work under the contract as it deems necessary to ensure safe and satisfactory work. Prior Engagements with the City of Sunny Isles Beach List separately all engagements within the last five years, ranked on the basis of total staff hours, for the City of Sunny Isles Beach by type of engagement (i.e., audit, management advisory services, other). Indicate the scope of work, date, engagement partners, total hours, the location of the firm's office from which the engagement was performed, and the name and telephone number of the principal client contact. We have not had any professional relationships with the City for the past five (5) years. However, we previously performed the annual financial audit of the various funds of the City for the fiscal years ended September 30, 2010 through 2015. RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 43 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 44 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 45 RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 46 COST OF SERVICES Section VI Please see Separate Sealed Envelope RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 47 CONTRACT FORMS Section VII RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 48 EXCEPTIONS Section VIII RFP No. 22-02-01 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 49 Firm must list any exceptions taken to the terms and condition in this RFP. Our firm does not take any exceptions to the terms and conditions in this RFP. www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308 www.KMCcpa.com 954.771.0896 support@KMCcpa.com 6550 N. Federal Highway 4th Floor Fort Lauderdale, FL 33308