HomeMy WebLinkAboutReso 2026-3999RESOLUTION NO.2026 - !W!n
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH,
FLORIDA, APPROVING A SECOND AMENDMENT TO THE AGREEMENT WITH
CBIZ CPAs P.C. FOR PROFESSIONAL AUDITING SERVICES, IN AN AMOUNT NOT
TO EXCEED SIXTY-NINE THOUSAND THREE HUNDRED EIGHTY-TWO DOLLARS
AND NO CENTS ($69,382.00), ATTACHED HERETO AS EXHIBIT "A";
AUTHORIZING THE CITY MANAGER TO EXECUTE SAID AMENDMENT; FURTHER
AUTHORIZING THE CITY MANAGER AND CITY ATTORNEY TO DO ALL THINGS
NECESSARY TO EFFECTUATE THIS RESOLUTION; PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, on April 121h, 2022, via Resolution No. 2022-3312 (the "Resolution"), the City
Commission of the City of Sunny Isles Beach (the "City") ranked financial auditing firms based
on the recommendation of the City's Auditor Selection Committee (the "Committee"); and
WHEREAS, the City Commission authorized the Committee to negotiate an agreement
with the top ranked firm of Marcum LLP (the "Firm"); and
WHEREAS, the Committee successfully negotiate an agreement for the auditing of three
(3) consecutive Fiscal Years, beginning with Fiscal Year 2021-2022 and ending with Fiscal Year
2023-2024; and
WHEREAS, the agreement included renewal options for two_(2), one (1) Fiscal Year
renewal terms; and
WHEREAS, in November 2024, CBIZ CPAs, P.C. ("CBIZ") acquired the attest business of
the Firm; and
WHEREAS, on January 16, 2025, via Resolution No. 2025-3784, the City Commission
approved the First Amendment to the Agreement with CBIZ to provide the Services for an
additional Fiscal Year, ending on September 30, 2025, in an amount not to exceed $75,375.00;
and
WHEREAS, the City Manager recommends exercising its second and final renewal
option; and
WHEREAS, CBIZ has expressed their desire and ability to continue providing professional
auditing services (the "Services") to the City under the same terms and conditions as set forth
in the original Agreement with the Firm; and
WHEREAS, the City Commission wishes to approve the Second Amendment to the
Agreement with CBIZ to provide the Services for an additional Fiscal Year, ending on September
30, 2026, in an amount not to exceed Sixty -Nine Thousand Three Hundred Eighty -Two Dollars
and No Cents ($69,382.00), attached hereto as Exhibit "A".
@Bcl@A014cbbd Page 1 of 2 185
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF SUNNY
ISLES BEACH, FLORIDA, AS FOLLOWS:
Section 1. Approval of Second Amendment. The City Commission hereby approves a
Second Amendment to the Agreement with CBIZ to provide the Services for an additional Fiscal
Year, ending on September 30, 2026, in an amount not to exceed Sixty -Nine Thousand Three
Hundred Eighty -Two Dollars and No Cents ($69,382.00), attached hereto as Exhibit "A".
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 shall become effective upon passage.
PASSED AND ADOPTED on this 19h day of VAarcV, 2026.
Betancur, CIVIC, City Clerk
Larisa Svechin, M
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY:
ACain E. Boileau, for Nabors, Giblin &
Nickerson, P.A., City Attorney.
Moved by:� (�Ia �� T�s�� Seconded by:6�0i1i 108� qlk
Vote: /
Mayor Svechin v (Yes) (No)
Vice Mayor Viscarra (Yes) (No)
Commissioner Joseph (Yes) (No)
Commissioner Lama Yes) (No)
Commissioner Stuyvesant (Yes) (No)
@ Bcl @A014cbbd
Page 2 of 2 186
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C�tY or SUN .N
SECOND AMENDMENT TO THE AGREEMENT BETWEEN THE
CITY OF SUNNY ISLES BEACH AND CBIZ CPAS, P.C.,
CONTRACT NO.2022-7834
THIS SECOND AMENDMENT TO THE AGREEMENT between the CITY OF
SUNNY ISLES BEACH (hereinafter "City") and CBIZ CPAS, P.C. (hereinafter "Consultant"),
executed this 4� day of March 2026, is made a part of the original Agreement ("Agreement")
dated April 15, 2022, and amended on January 31, 2025, attached collectively hereto as Exhibit
"A." The City and Consultant hereby agree as follows:
1. OPTION TO RENEW. The City hereby elects to exercise its option to renew the
Agreement for (1) one year as set forth in Section 3 of the Agreement. The effective date of this
First Amendment shall commence upon the full execution of this Second Amendment and shall
end upon completion of the Services for fiscal year September 30, 2026. There are no remaining
renewal options.
2. ADDITIONAL COMPENSATION. Section 4 of the original Agreement between the
Parties is hereby amended to include additional compensation for the one (1) year renewal term in
an amount of Fifty -Two Thousand Three Hundred Eighty -Two Dollars and No Cents ($52,382.00)
for the basic audit fee, and Seventeen Thousand Dollars and No Cents ($17,000.00) for additional
services, resulting in a total not -to -exceed amount of Sixty -Nine Thousand Three Hundred Eighty -
Two Dollars and No Cents ($69,382.00).
3. OTHER PROVISIONS REMAIN IN EFFECT. Except as specifically modified herein,
all terms and conditions of the original Agreement between the parties, as amended, shall remain
in full force and effect.
4. CONFLICTING PROVISIONS. The terms, statements, requirements, and provisions
contained in this Second Amendment shall prevail and be given superior effect and priority over
any conflicting or inconsistent term, statement, requirement, or provision contained in any other
document or attachment, including but not limited to Exhibit "A."
5. SCRUTINIZED COMPANIES. Pursuant to Florida Statutes Section 287.135, and
subject to limited exceptions contained therein, a company is ineligible to, and may not, bid on,
submit a proposal for, or enter into or renew a contract with an agency or local governmental entity
for goods or services if at the time of bidding, submitting a proposal for, or entering into or
renewing a contract, the company is on the Scrutinized Companies that Boycott Israel List or is
engaged in the boycott of Israel. Consultants must certify that the company is not participating in
a boycott of Israel. Any contract for goods or services of One Million Dollars ($1,000,000) or more
shall be terminated at the City's option if it is discovered that the company submitted a false
certification, or at the time of bidding, submitting a proposal for, or entering into or renewing a
contract, is listed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized
Companies with Activities in the Iran Terrorism Sectors List, created pursuant to Florida Statute
Section 215.473, or is or has been engaged in business operations in Cuba or Syria, after July 1,
2018.
Any contract entered into or renewed after July 1, 2018 shall be terminated at the City's option if
the company is listed on the Scrutinized Companies that Boycott Israel List or engaged in the
boycott of Israel. Consultant must submit the certification that is attached to this agreement as
Exhibit `B." Submitting a false certification shall be deemed a material breach of contract. The
187
CBIZ CPAS, P.C. — SECOND AMENDMENT Page I of 6
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
City shall provide notice, in writing, to the Consultant of the City's determination concerning the
false certification. The Consultant shall have ninety (90) days following receipt of the notice to
respond in writing and demonstrate that the determination was in error. If the Consultant 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.
6. HUMAN TRAFFICKING. Pursuant to Section 787.06, Florida Statutes, entitled
"Human Trafficking," a governmental entity cannot execute, renew, or extend a contract with a
nongovernmental entity that uses coercion for labor or services, as defined in Section 786.06(2),
Florida Statutes. Consultant must submit the affidavit that is attached to this Amendment as Exhibit
"C," signed by an officer or an authorized representative of Consultant, under penalty of perjury,
attesting that Consultant does not use coercion for labor or services as defined in Section 786.06(2),
Florida Statutes. Submitting a false certification shall be deemed a material breach of contract.
IN WITNESS WHEREOF, the parties hereto have executed this document as of the date
mentioned above.
CBIZ CPAS, P.C.
BY-
, Toise-s `H iza utativo
STATE OF Florida
COUNTY OF Miami -Dade:
The foregoing instrumentwasacknowledged before me by means of N physical presence or ❑
online notarization, this 27th day of March 2026 by Moises D. Ariza, as Authorized
Representative for CBIZ CPAs, P.C.
(SEAL) ;, sRnNOEN LOPEZ
N Public, S e o . ,Florida
;' `= Notary Public - State of Florida
'-` Commission HH 527815
(Signature of Notary Public)
#
My Comm. Expires Jun 4, 2028
- - - - -
Branden Lopez
(Print, Type, or Stamp
Commissioned Name of Notary
Public)
Personally. Known or Produced Identification
Type off -Id Bead dfiproduced:
CBIZ CPA$, P.C.— SECOND AMENDMENT Page 2 of 6
.Caty o ,4unnYlsles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
T:. CITY OF S NNY SLES BEACH
ki ' 7
Y �
-1
> BY: ', BY:
o Betancur, CMC, City Clerk Larisa Svechin, Mayor
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
BY: BY: 46' 6,
Department Head ATain E. Boileau, for Nabors, Giblin &
Nickerson, P.A., City Attorney
CBIZ CPAS, P.C. — SECOND AMENDMENT Page 3 of6
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Exhibit A
S
CBIZ CPAS, P,C. — SECOND AMENDMENT Page 4 of 6
O`y„NN71ttFf„.. _
FIRST AMENDMENT TO THE AGREEMENT BETWEEN
THE CITY OF SUNNY ISLES BEACH AND
r. F` CBIZ CPAS, P.C., f/k/a MARCUM LLP
uN }N
CONTRACT NO.2022-7834
THIS FIRST AMENDMENT TO THE AGREEMENT between the CITY OF SUNNY
ISLES BEACH ("Cjty") and CBIZ CPAS, P.C., f/k/a MARCUM LLP ("Consultant"),
executed this _yr day of January;, 2025, is made a part of the original Agreement
("Agreement") dated April 15, 2022, attached hereto as Attachment "A." The City and
Consultant hereby agree as follows:
1. CONSENT TO ASSIGNMENT. City herein consents to the assignment of the
Agreement from Marcum LLP to CBIZ CPAs, P.C., pursuant to an acquisition of Marcum LLP
by CBIZ CPAs, P.C, which occurred on or about November 1, 2024, as set forth in Attachment
"B." Henceforth, the proper party to the Agreement shall be CBIZ CPAs, P.C. a foreign
corporation authorized to do business in the State of Florida, whose Federal Employer
Identification Number is 43-1947695.
2. OPTION TO RENEW. The City hereby elects to exercise its option to renew the
Agreement for (1) one year as set forth in Section 3 of the Agreement. The effective date of this
First Amendment shall commence upon the full execution of this First Amendment and shall end upon
completion of the Services for fiscal year September 30, 2025. There is one remaining one (1) year
renewal option.
3. ADDITIONAL COMPENSATION. Section 4 of the original Agreement between the
Parties is hereby amended to include additional compensation for the one (1) year renewal term in
an amount of Forty -Eight Thousand Three Hundred Seventy -Five Dollars and No Cents
($48,375.00) for the basic audit fee, and Twenty -Seven Thousand Dollars and No Cents
($27,000.00) for additional services, resulting in a total not to exceed amount of Seventy -Five
Thousand Three Hundred Seventy -Five Dollars and No Cents ($75,375.00).
4. OTHER PROVISIONSREMAININ EFFECT. Except as specifically modified herein,
all terms and conditions of the original Agreement between the parties, as amended, shall remain
in full force and effect.
5. _CONFLICTING PROVISIONS. The terms, statements, requirements, and provisions
contained in this First Amendment shall prevail and be given superior effect and priority over any
conflicting or inconsistent term, statement, requirement, or provision contained in any other
document or attachment, including but not limited to Attachments "A" and "C."
6. SCRUTINIZED COMPANIES. Pursuant to Florida Statutes Section 287.135, and
subject to limited exceptions contained therein, a company is ineligible to, and may not, bid on,
submit a proposal for, or enter into or renew a contract with an agency or local governmental entity
for goods or services if at the time of bidding, submitting a proposal for, or entering into or
renewing a contract, the company is on the Scrutinized Companies that Boycott Israel List or is
engaged in the boycott of Israel. Consultants must certify that the company is not participating in
a boycott of Israel. Any contract for goods or services of One Million Dollars ($1,000,000) or more
shall be terminated at the City's option if it is discovered that the company submitted a false
certification, or at the time of bidding, submitting a proposal for, or entering into or renewing a
contract, is listed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 1 of 9
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Companies with Activities in the Iran Terrorism Sectors List, created pursuant to Florida Statute
Section 215.473, or is or has been engaged in business operations in Cuba or Syria, after July 1,
2018.
Any contract entered into or renewed after July 1, 2018 shall be terminated at the City's option if
the company is listed on the Scrutinized Companies that Boycott Israel List or engaged in the
boycott of Israel. Consultant 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 Consultant of the City's determination concerning
the false certification. The Consultant shall have ninety (90) days following receipt of the notice
to respond in writing and demonstrate that the determination was in error. If the Consultant 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.
7. 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 contract 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, Consultant 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
(https://www.e-verify.gov/employers/enrolling-in-e-verify) 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."
8. HUMAN TRAFFICKING. Pursuant to Section 787.06, Florida Statutes, entitled
"Human Trafficking," a governmental entity cannot execute, renew, or extend a contract with a
nongovernmental entity that uses coercion for labor or services, as defined in Section 786.06(2),
Florida Statutes. Consultant must submit the affidavit that is attached to this Amendment as
Attachment "E," signed by an officer or an authorized representative of Consultant, under penalty
ofperjury, attesting that Consultant does not use coercion for labor or services as defined in Section
786.06(2), Florida Statutes. Submitting a false certification shall be deemed a material breach of
contract.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
[SIGNATURE PAGE TO FOLLOW]
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 2 of 9
City of Sunny Isles Bench 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
IN WITNESS WHEREOF, the parties hereto have executed this document as of the date
mentioned above.
CBIZ CPAS, P.C.. f/k/a MARCUM LLP
BY:
Authorized e' esentative
STATE OF Florida
COUNTY OF Miami -Dade
The foregoing instrument was acknowledged before me by means of ❑ physical presence or ❑
online notarization, this 17th day of December, 2024, by Moises D. Ariza, as Authorized
Representative for CBIZ CPAs, P:C.
GYP `t BRANOEN LOPEZ
(SEAL) ' Notary Public -State of Florida
[ammisslan p HH 527815
x ry My Comm. Expires Jun 4, 7028
Personally Known A or Produced Identification
Type of Identification Produced:
&dfitry Public, tat of Florida
(Signature of Notary Public)
Branden A. Lopez
(Print, Type, or Stamp
Commissioned Name of Notary
Public)
[ADDITIONAL SIGNATURE PAGE TO FOLLOW]
CBIZ CPAS, P.C. —FIRST AMENDMENT Page 3 of9
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
ATTEST: a" II CITY OF SOLES BEACH
BY:
Department Head
BY: �� '
Larisa Svechin, Mayor
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
BY: 9&9&- —
Alain E. Boileau, for Nabors, Giblin &
Nickerson, P.A., City Attorney
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 4 of 9
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Attachment A
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 5 of 9
AGREEMENT BETWEEN
s�
THE CITY OF SUNNY ISLES BEACH AND MARCUM LLP
CONTRACT NO: 2022-7834
S CONT CTUAL AGREEMENT (hereinafter referred to as the "Agreement")
is made this IN day of 2022, by and between the CITY OF SUNNY ISLES
BEACH, Florida, (hereinafter referred to as "City"), and MARCUM LLP (hereinafter referred to as
"Consultant's whose Federal I.D. # is 11-1986323.
RECITALS
WHEREAS, the City is in need of a professional auditing consultant to audit the basic
financial statements of the City as of and for the fiscal years ending September 30, 2022, 2023 and
2024 and to provide an opinion on the conformity of this material with accounting principles generally
accepted in the United States ("Services"); and
WHEREAS, on February 7, 2022, the City issued RFP No. 22-02-01, "Professional
Independent Auditing Services", soliciting the aforementioned Services, a copy of which is attached
hereto as Attachment "A" (the "RFP"); and
WHEREAS, Consultant, through its response to the RFP, has expressed the ability and desire
to provide these Services, at a negotiated rate. A copy of Consultant's response to the RFP and revised
price proposal are attached hereto as Attachment "B" and incorporated herein by reference; and
WHEREAS, the Consultant will provide the Services, as well as supplemental services for
single year audits and other audit services on an as needed basis, as more fully described in Attachment
"A", in an amount not to exceed One Hundred Ninety -One Thousand Five Hundred Dollars
($191,500.00), subject to the terms and conditions contained herein; and
WHEREAS, the Consultant represents that it has expertise to perform these Services.
NOW THEREFORE, in consideration of the foregoing and for the mutual covenants,
representations and warranties and other good and valuable consideration, the receipt and adequacy of
which is hereby acknowledged, the parties agree as follows:
1. RECITALS. The Recitals set forth above are hereby incorporated into this Agreement and
made a part hereof for reference.
2_ CONSULTING SERYICES.Consultant shall audit -the basic financial statements of the City as
of and for the fiscal years ending September 30, 2022, 2023 and 2024 and will provide
supplemental audit services to the City, as more fully described in Attachment "A", attached hereto
and made a part hereof. The City is required to adhere to U.S Generally Accepted Accounting
Principles, these requirements, as well as the requirements stipulated by auditing standards
generally accepted in the United States and Government Auditing Standards which are to be
followed by the Consultant, are further described in Attachment "E".
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
TERAL Subject to the provisions relating to the termination of this Agreement as set forth in
Paragraph 9 hereunder, the term of this Agreement shall begin upon the execution of this
Agreement and shall end upon completion of the Services for fiscal year September 30, 2024
("Initial Term"). The parties shall have the sole option to extend this Agreement for two (2)
additional one (1) year terms ("Renewal Terms"). The City, at its sole discretion, reserves the
right to extend the Agreement for up to one hundred -eighty (180) days beyond the Initial Term or
any Renewal Terms to ensure continuity of services
4. COMPENSATION. Payment to Consultant for all charges under this Agreement shall be in
accordance with this Agreement, the schedule of charges reflected in Attachment "A" and the revised
schedule of charges contained in Attachment `B." The total compensation for the Initial Term of the
Agreement shall be in a total amount not to exceed One Hundred Ninety -One Thousand Dollars
($191,000.00), as more particularly set forth below:
Base fee for audit services, pursuant to Attachment "B": $130,500.00
Supplemental Services, as needed, pursuant to Attachment "A": $61,000.00
5.- STAFFING- -CHANGES. Engagement partners, managers, other supervisory staff and
specialists initially assigned to this Agreement between City and Consultant may be changed if
those personnel leave the firm, are promoted or are assigned to another office. These personnel
may also be changed for other reasons with the express written permission of the City of Sunny
Isles Beach. However, in either case, the City of Sunny Isles Beach retains the right to approve or
reject replacements who are subsequently assigned to this Agreement between the City and
Consultant.
INDEPENDENT CONSULTANT RELATCON8=. The Consultant is an independent
consultant and shall be treated as such for all purposes. Nothing contained in this Agreement or
any action of the parties shall be construed to constitute or to render the Consultant an employee,
partner, agent, shareholder, officer or in any other capacity other than as an independent consultant
other than those obligations which have been or shall have been undertaken by the City, Consultant
shall be responsible for any and all of its own expenses in performing its duties as contemplated
under this Agreement. The City shall not be responsible for any expense incurred by the
Consultant. The City shall have no duty to withhold any Federal income taxes or pay Social
Security services and that such obligations shall be that of the Consultant, other than those set forth
in this Agreement. Consultant shall furnish its own transportation, office and other supplies as it
determines necessary in carrying out its duties under this Agreement.
7. E].WNFRAMP OV I)btG ENT9.ANiJi,:E0U PMENT. All documents prepared by the
Consultant pursuant to this Agreement and related Services to this Agreement are intended and
represented for the ownership of the City only. Any other use by Consultant or other parties shall
be approved in writing by the City. If requested, Consultant shall deliver the documents to the City
within fifteen (15) calendar days.
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
The audit documentation for this Contract will be retained for a minimum of three years after
the report release. No audit documentation will be destroyed without the consent of the consent of
the City. Consultant agrees to provide copies of audit documentation to the City. Consultant agrees
to provide copies of audit documentation to the City of its designee upon request.
8, iNIf "1 GkICA lOT. Consultant agrees to indemnify and hold harmless, the City, its
officers, agents, and employees from, and against, any and all claims, actions, liabilities, losses and
expenses including, but not limited to, attomy's fees for personal, economic or bodily injury,
wrongful death, loss of or damage•to property, at law or in equity, which may arise or may be
alleged to have risen from the negligent acts, errors, omissions or other wrongful conduct of the
Consultant, agents or other personal entity acting under Consultant's control in connection with the
Consultant's performance of Services pursuant to that Agreement and to that extent the Consultant
shall pay such claims and losses and shall pay all such costs and judgments which may issue from
- any lawsuit arising from such claims and losses including wrongful termination or allegations of
discrimination or harassment, and shall pay all costs and attorneys' fees expended by the City in
defense of such claims and losses including appeals. The parties agree that ten percent (10%) of
the total compensation is a specific consideration from the City to the Consultant for this
indemnity.
TERNMATION.
A. If, through any cause within reasonable control, the Consultant shall fail to fulfill in a
timely manner or otherwise violate any of the covenants, agreements or stipulations
material to this Agreement, the City shall have the right to terminate the Services then
remaining to be performed. Prior to the exercise of its option to terminate for cause, the
City shall notify the Consultant in writing of its violation of the particular terms of the
Agreement and grant Consultant ten (10) days to cure such default .If the default
remains uncured after ten (10) days the City may terminate this Agreement.
(i) In the event of termination, all finished and unfinished documents, data and other
work product prepared by Consultant (and sub consultant(s)) shall be delivered to
the City and the City shall compensate the Consultant for all Services satisfactorily
performed prior to the date of termination, as provided in Paragraph 4 herein.
(ii) Notwithstanding the foregoing, the Consultant shall not be relieved of liability to the
City for damages sustained by it by virtue of a breach of the Agreement by
Consultant and the City may reasonably withhold payment to Consultant for the
purposes of set-off until such time as the exact amount of damages due the City
from the Consultant is determined-
B. teaninadori for Comyenience,-d City; The City may, for its convenience and without
cause terminate the Services then remaining to be performed at any time by giving
Consultant ten (10) days written notice. The terms of Paragraphs A(i) and A(ii) shall be
applicable hereunder.
Marcum LLP
W
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
r
C. The City also reserves the right to terminate the remaining
Services to be performed in the event the Consultant is placed either in voluntary or
involuntary bankruptcy or makes any assignment for the benefit of creditors.
10. WAIVER OF HL6-nT" TO JURY TRIAL. Each of the parties hereto hereby knowingly, j
voluntarily and intentionally, waive the right which any may have to a jury trial in respect of any
action, proceeding, litigation or counterclaim based hereon or arising out of, under, on or in E
connection with this agreement or any course of conduct, course of dealing, statements (whether
verbal or written) or actions of either of party.
11. C, 01 W019NVAI , INFOit11IA`i'T4Iyl. The Consultant shall not, either during the term of this
Agreement or any time for a period of TEN (10) years subsequent to that date upon which the
Consultant shall leave the employment of the City for any reason whatsoever, disclose to any
person or entity, other than in the discharge of the duties of the Consultant under this Agreement,
any information which the City designates in writing as "confidential." • As a violation by the
Consultant of the provisions of this Section could cause irreparable injury to the City and there is
no adequate remedy at law for such violation, the City shall have the right, in addition to any other
remedies available to it at law or in equity, to enjoin the Consultant in a court of equity for
violating such provisions.
12. NOTICES. All notices and other communications required or permitted to be given under
this Agreement by either party to the other shall be in writing and shall be sent (except as otherwise
provided herein) (i) by certified or registered mail, first class postage prepaid, return receipt
requested, (ii) by guaranteed overnight delivery by a nationally recognized courier service, or (iii)
by facsimile with confirmation receipt (with a copy simultaneously sent by certified or registered
mail, first class postage prepaid, return receipt requested or by overnight delivery by traditionally
recognized courier service), addressed to such party as follows:
If to the City:
Stan Morris
With a copy to:
City Manager
Edward Dion, Esq.
City of Sunny Isles Beach
City Attorney
18070 Collins Avenue
City of Sunny Isles Beach
Fourth Floor
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Fourth Floor
Tel: (305) 792-1776
Sunny Isles Beach, Florida 33160
Tel: (305):792-1766
If to the
Moises 1). Ariza, CPA, CGMA
Consultant:
Partner
Marcum LLP
One Southeast 3rd Avenue, Suite 1100
Miami, FL 33131
moises.ariza@marcumllp.com
(305) 995-9600
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
13. G:OVERNING LAW. The law of the State of Florida shall govern this Agreement and venue
for add any action shall be brought in Miami -Dade County; Florida. In the event of any litigation
arising out of this Agreement or to settle issues arising hereunder, the prevailing party in such
litigation shall be entitled to recover against the other party its costs and expenses, including
reasonable attorneys' fees, which shall include any fees and costs attributable to appellate
proceedings arising on and of such litigation
14. AUDIT RECORDS. The Consultant shall make available to the City or its representative all
required financial records associated with the Agreement for a period of THREE (3) years.
15. NON-DISCRIMINATION. The Consultant agrees to comply with all local and state civil
rights ordinances and with Title VI of the Civil Rights Act of 1984 as amended, Title VHI of the
Civil Rights Act of 1968 as amended, Title 1 of the Housing and Community Development Act of
1974 as amended, Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities
Act of 1990, the Age Discrimination Act of 1975, Executive Order 11063, and with Executive
Order 11248 as amended by Executive Orders 11375 and 12086. The Consultant will not
discriminate against any employee or applicant for employment because of race, color, creed,
religion, ancestry, national origin, sex, disability or other handicap, age, marital/familial status, or
status with regard to public assistance. The Consultant will take affirmative action to ensure that
all employment practices are free from such discrimination. Such employment practices include
but are not limited to the following: hiring, upgrading, demotion, transfer, recruitment or
recruitment advertising, layoff, termination, rates of pay or other forms of compensation, and
selection for training, including apprenticeship. The Consultant agrees to post in conspicuous
placers; available to employees and. applicants for employment, notices to be provided by the City
setting forth the provisions of -this non discrimination. clause:
The Consultant agrees to comply with any Federal regulations issued pursuant to compliance with
Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 708), which prohibits discrimination
against the handicapped in any Federally assisted program.
16. INSURANCE. Consultant shall, at its sole cost and expense, during the period of any work
being performed under this Agreement, procure and maintain the following minimum insurance
coverages to protect the City and Consultant against all loss, claims, damage and liabilities caused
by Consultant, its agents, consultants or employees, as more particularly set forth below:
(a) Comprehensive General Liability Insurance: Consultant shall be required to purchase,
maintain, and keep in full force, effect and good standing, Comprehensive General Liability
Insurance with primary limits of One Million Dollars ($1,000,000.00) per occurrence, and Two
Million Dollars ($2,000,000.00) aggregate during the initial and any renewal term of this
Agreement. Coverage must be afforded on a form no more restrictive than the latest edition of
the Comprehensive General Liability policy, without restrictive endorsements, as filed by the
Insurance Services Office and must include:
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
• Premises and Ongoing Completed Operations — on a primary and non-
contributory basis including waiver of subrogation on behalf of the City of
Sunny Isles Beach.
Independent Consultants
• Broad Form Property Damage
• Broad Form Contractual Coverage applicable to this specific Contract,
including any hold
• Harmless and/or indemnification agreement.
• Personal injury Coverage with Employee and Contractual Exclusions removed,
with minimum limits of coverage equal to those required for Bodily Injury
Liability and Property Damage Liability.
• $1,000,000 Comprehensive Business Automobile — Owned & Non -owed
Autos.
(b) Errors and Omissions Insurance: Professional Liability ("Errors and
Omissions") insurance with minimum limits of Five Hundred Thousand Dollars
($500,000.00) per occurrence.
(c) Workers' Compensation Insurance for statutory obligations imposed by Worker's
Compensation or Occupational Disease Laws, including, where applicable, the United
States Longshoremen's and Harbor Worker's Act, the Federal Employers' Liability Act
and the Homes Act. Employer's Liability Insurance shall be provided with a minimum
of one million dollars ($1,00,000.00) per accident. Consultant agrees to be responsible
for the employment, conduct and control of its employees and for any injury sustained
by such employees in the course of their employment.
Such policies of insurance shall not diminish Consultant's indemnification obligations hereunder. The
insurance policy shall be issued by such company, in such forms and with such limits of liability and
deductibles as are acceptable to the City and shall be endorsed to be primary over any insurance, which
the City may maintain. Before any work under this Agreement is performed, and at any time upon
request, Consultant shall furnish to the City certificates of insurance evidencing the minimum required
coverage and appropriately endorsed for contractual liability with the City named as an additional
insured. All policies shall contain a waiver of subrogation endorsement. All policies and certificates
shall be in forms and issued by insurance companies acceptable to the City's Risk Management
Department. All insurance policies and certificates of insurance shall provide that the policies may not
be canceled or altered without thirty (30) calendar days prior written notice to the City Manager or his
designee.
17. ;CQwAcT OF INTEREST. The Consultant agrees to adhere to and be governed by the
Miami ad County Conflict of Interest Ordinance Section 2-11.1, as amended; and by the City of
Sunny Isles Beach Ordinance No. 99-82, which are incorporated by reference herein as if fully set
forth herein, in connection with the Agreement conditions hereunder. The Consultant covenants
that it presently has no interest and shall not acquire any interest, direct or indirectly which should
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
conflict in any manner or degree with the performance of the Services. The Consultant further
covenants that in the performance of this Agreement, no person having any such interest shall
knowingly be employed by the Consultant. No member of, or delegate to the Congress of the
United States shall be admitted to any share or part of this Agreement or to any benefits arising
therefrom.
18. CONI'LjCTDL6 ;P!JRL VlSJON ,, The terms, statements, requirements, and provisions
contained in this Agreement shall prevail and be given effect over any conflicting or inconsistent
torin, statement, requirement or provision contained in any other document or attachment,
including but not limited to Attachments "A", "B", "C", "D", and "E" a copy of which are attached
hereto.
19: PAOF[IITJAN A.GA%NST CONTI{AGTILTG. VUM, ,.8C1WT N=—D CIONVxAL+ML
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. Consultants must certify that the company is not participating in a boycott of Israel.
Any contract for goods or services of One Million Dollars ($1,000,000) or more shall be
terminated at the City's option if it is discovered that the entity submitted false documents of
certification, is listed on the Scrutinized Companies with Activities in Sudan List, the Scrutinized
Companies with Activities in the Iran Petroleum Energy Sector List, or has been engaged in
business operations in Cuba or Syria after July 1, 2018.
Any contract entered into or renewed after July 1, 2018, shall be terminated at the City's option if
the company is listed on the Scrutinized Companies that Boycott Israel List or engaged in the
boycott of Israel. Consultants 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 Consultant of the City's determination concerning the
false certification. The Consultant shall have ninety (90) days following receipt of the notice to
respond in writing and demonstrate that the determination was in error. If the Consultant 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.
20. 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 contract with a
subconsultant, the subconsultant must provide the Consultant with an affidavit stating that the
subconsultant does not employ, contract with, or subcontract with an unauthorized alien. In
accordance with Florida Statute 448.095, Consultant 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
subconsultants. It is the responsibility of Consultant to ensure compliance with E-Verify
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
requirements (as applicable). To enroll in E-Verify, employers should visit the E-Verify website
(https://www.e-verify.gov/employers/enrolling-in-e-verify) 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".
21. CQNSIILTANT"5 EMPLOYEES. prior to performing work in the City pursuant to this
Agreement, all managers and employees of Consultant, any independent contractors, and any
subcontractors (collectively "Personnel") shall be required to undergo a criminal background check
consisting of a Florida Department of Law Enforcement ("FDLE") and Florida Crime Information
CenterYNational Crime Information Center ("FCIC/NCIC") criminal records check, which will be
facilitated by the City. Coordination of the background check described herein shall be through the
City's Human Resources Department at 305-792-1708. The Consultant shall be solely responsible for
the cost of the background check described herein. Failure of Consultant to comply with the provisions
of Section 21, herein, shall be cause for termination of the Agreement.
22. AXISCELLANEOUS.
A. In the event any provision of this Agreement is found to be void and unenforceable by a
court of competent jurisdiction, the remaining provisions of this Agreement shall nevertheless be
binding upon the parties with the same effect as though the void or unenforceable provisions had been
severed and deleted.
B. This Agreement may be executed in multiple identical counterparts, each of which shall
be deemed an original for all purposes.
C. This Agreement shall constitute the entire agreement between the parties with respect to
the subject matter hereof, and it shall supersede all previous and contemporaneous oral and written
negotiations, commitments, agreements and understandings relating hereto.
D. Any modification of this Agreement shall be effective only if in writing and signed by
the parties to this Agreement.
E. No waiver of any provision of this Agreement shall be valid or enforceable unless such
waiver is in writing and signed by the party granting such waiver.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement in triplicate on
the day and year first written above.
[SIGNATURE PAGE TO FOLLOW]
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, SunnyIsles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
VFAItGJ ' LLP
E' er
AIS CITY OF SUNNY ISLES BEACH
BY `4 BY: +
Mani cio B etAcur,, MM , City Clerk Dana Robin Goldman,,Mayor
APPROVED AS TO FORM AND
LE NC Y
BY
Edward A. Dion, City Attorney
IV.--/
9
Marcum LLP
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Attachment B
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 6 of 9
MAY RCUM
ACCOUNTANTS e ADVISORS
November 18, 2024
City of Sunny Isles Beach, Florida
ATTN: Stan Morris, City Manager and
Tiffany Neely, Finance Director
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Re: Assignment of Audit Contract/Engagement Letter to CBIZ CPAs P.C.
We are pleased to inform you that on November 1, 2024, CBIZ CPAs P.C. acquired the attest
business of Marcum LLP (and CBIZ, Inc. and its related entities acquired the non -attest business).
We are excited for the opportunities that being a part of CBIZ will bring for our clients, and we
want you to know how this change will affect you.
As you are aware, the City of Sunny Isles Beach, Florida (the "Organization") engaged Marcum
LLP through the execution of the Audit Contract No. 2022-7834 dated April 15, 2022 and Marcum
Engagement Letter dated April 12, 2022.
Pursuant to the terms of the agreements referenced above, we use this assignment letter as your
Organizations acknowledgement and consent to the assignment of the above agreements to CBIZ
CPAs P.C. Marcum LLP hereby transfers and assigns to CBIZ CPAs P.0 all of the Marcum LLP
rights, benefits, title, interests, liabilities, duties and obligations under, in and to the above
agreements. CBIZ CPAs P.0 does hereby accept such assignment, and does hereby assume all
rights, benefits, title, interest, liabilities, duties, and obligations under the agreements.
As a result of this assignment the report for your engagement will be issued by CBIZ CPAs P.C.
Your Organization can expect to be served by the same engagement team and same engagement
partner that is currently serving your Organization.
As CBIZ Inc. is a publicly traded company there are incremental independence rules that are
applicable to your engagement. An independence issue may arise if the Organization or its
affiliates were to hold an investment in CBIZ, Inc. (NYSE: CBZ) that is material to the
Organization or allows the Organization to exercise significant influence over CBIZ, Inc. Please
notify us if the Organization or its affiliates currently holds, or held any time during the period
under audit, any material CBIZ, Inc. securities. You should also notify us if CBIZ, Inc. is currently
performing any nonattest services for the Organization or its affiliates.
Marcum LLP / One Southeast Third Avenue / Suite 1100 1 Miami, FL 33131 / Phone 305.995.9600 / marcumllp.com
City of Sunny Isles Beach, Florida
November 18, 2024
Page 2
Again, we are excited about the opportunities our joining CBIZ presents, and we look forward to
discussing with you. If you have any concerns regarding our assignment of the engagement to
CBIZ CPAs P.C., please do not hesitate to contact us.
Very truly yours,
Marcum LLP
04-
Moises D. Ariza, CPA, CGMA
Partner, Marcum LLP
Shareholder, CBIZ CPAs P.0
Date Signed: November 18, 2024
CONSENT and ACKNOWLEDGEMENT TO ASSIGNMENT BY CITY OF SUNNY
ISLES BEACH, FLORIDA
Signature:
Print Name of Authorized Representative:
Date Signed:
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Attachment C
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 7 of 9
-SptNcr isi�.
t S
n
CONTRACTOR ANTI -BOYCOTT CERTIFICATION
[PURSUANT TO FLORIDA STATUTE § 287.135]
1= Moises D. Ariza , on behalf of CBIZ CPAs P.C..
Print Name Company Name
certifies that CBIZ CPAs P.C. does not:
Company Name
1. Participate in a boycott of Israel; and
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 Terrorism
Sectors List; and
5. Has not engaged in business operations in Cuba or Syria.
Shareholder 1
Title
December 17, 2024
Date
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Attachment D
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 8 of 9
r a_
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 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 (htt0s://Nww.e-verify.Aovfemployers/enrolling-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.
CBlZ CPAs P.C.
Company Name
December 17, 2024
Offeror nat re Date
Moises D. Ariza: Shareholder
Print Name Title
43-1947695
Federal Employer Identification Number (FEIN)
041 •,�
Sworn to and subscribed before me on this this 17th day of December 2024.
By Moises D. ArizA
Is personally known to me
❑ Has produced identification (type of identification produced:
_ =�ttAYPuo-L^ BRANDEN LOPEZ
E 3 Notary Public - State of Florida
Signature of NAN Public Commission 4 HH 527815
TO My Comm. Expires Jun 4, 1028
Branden Lopez June 4, 2028
Print or Stamp of Notary Public Expiration Date
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947' 0606 phone (305) 949-3113 Fax
Attachment E
CBIZ CPAS, P.C. — FIRST AMENDMENT Page 9 of 9
k as .
Affidavit of Compliance with Anti -Human Trafficking Laws
City of Sunny Isles Beach
18070 Collins Avenue
Stuary Isles Beach, FL 33160
Telephone: (305) 947-0606
The undersigned, on behalf of the entity listed below ('Entity"), hereby attests, under penalty of
perjury, as follows:
1. Entity does not use coercion for labor or services as defined in Section 787.06, Florida
Statutes. (Source: § 787.06 (13), Florida Statutes — Human Trafficking).
2. The undersigned is authorized to execute this affidavit on behalf of Entity.
r
December 17
Date: , 20.24 Signed
Entity:; CBIZ CPAs P.C. Na e: Moises D. A i a
Title. Shareholder
STATE OF Florida
COUNTY OF Miami -Dade
The foregoing instrument was acknowledged before me, by means of JN physical presence or ❑
online notarization, this 17th day of December' 20 24 by
Moises D. Ariza as Shareholder for
t0
who has produced
.m
61►TM qL; 11RAN0EN LOPEZ
�� • " Notary Public - State of Florida
.;• . ��, Commission p HH 5271115
M-dty Ca m .Expires Jun 412019
Notary Public Signature: ifi ` State
Print Name: Branden Lopez My commission expires: June 4, 202.8
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Exhibit B
CBIZ CPAS, P.0 — SECOND AMENDMENT Page 5 of 6
oti:. oT
'=-�- CONTRACTOR ANTI -BOYCOTT CERTIFICATION
O. f11M,�~
[PURSUANT TO FLORIDA STATUTE § 287.1351
jMoises D. Ariza on behalf of CBIZ CPAs P.C.
Print Name Company Name
certifies that CBIZ CPAs P.C. _ . does not:
Company Name
1. Participate in a boycott of Israel; and
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 Terrorism
Sectors List; and
5. Has not engaged in business operations in Cuba or Syria.
��g�atur
Shareholder
Title
March 27, 2026
Date
City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160
(305) 947-0606 phone (305) 949-3113 Fax
Exhibit C
CBIZ CPAS, P.C. — SECOND AMENDMENT Page 6 of 6
Ok NY rsr��d
'v Y
NVp
op
C,r} Ot SJN M�a0.: ".
Affidavit of Compliance with Anti -Human Trafficking Laws
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, FL 33160
Telephone: (305) 947-0606
The undersigned, on behalf of the entity listed below ("Entity"), hereby attests, under penalty of
perjury, as follows:
1. Entity does not use coercion for labor or services as defined in Section 787.06, Florida
Statutes. (Source: § 787.06 (13), Florida Statutes — Human Trafficking).
2. The undersigned is authorized to execute this affidavit on behalf of Entity.
March 27,
Date: 12026 Signedf'"�
CBIZ CPAs P.C. Moises D. Ari )
Entity.' Na; e:
Title: _ Shareholder
STATE OF . Florida
COUNTY OF Miami -Dade
The foregoing instrument was acknowledged before me, by means of ® physical presence or ❑
online notarization, this 27th day of . March 20 26 , by
Moises D. Ariza as Shareholder fo'r
CBIZ_CPAs P.C.
e r who has produced as ide
Notary Public Signature: , , State of Florida at Large (Seal)
Print Name: Branden Lopez
My commission expires: _ June 4, 2028
BRANDEN LOPEZ
:_�':' t Notary pubItc- State of Florida
Commission k HH 527815
oar ' My comm. Expires Jun 4, 2028
0
6 9 * FLO ; 5
c,rr 4F SVN r
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
(305) 947-0606 City Hall
(305) 949-3113 Fax
MEMORANDUM
TO: Honorable Mayor and City Commissioners
VIA: Stan Morris, City Manager
FROM: Tiffany Neely, Finance Director
DATE: March 19, 2026
RE: Second Amendment - CBIZ CPAs, P.C., f/k/a Marcum LLP
RECOMMENDATION:
Staff recommends approval of this Resolution.
REASONS:
Per Florida State Statutes, the City is required to have an annual financial audit of its accounts and
records by an independent Certified Public Accountant.
On April 12, 2022, via Resolution 2022-3312 the City awarded a Request for Proposals (RFP) contract to
the highest ranked firm, Marcum, LLP. The initial term was for three (3) years concluding with the
completion of services for fiscal year September 30, 2024. The City has the option to extend this
Agreement for two (2) additional one (1) year terms ("Renewal Terms").
On November 18, 2024, Finance received notice that, effective November 1, 2024, CBIZ CPAs P.C.
acquired the attest business of Marcum LLP, while CBIZ, Inc. and its related entities acquired Marcum's
non -attest business. CBIZ CPAs also confirmed that it would honor the existing terms and pricing of the
City's contract with Marcum. On January 16, 2025, the City approved a first amendment assigning the
professional auditing services contract to CBIZ CPAs, along with the first renewal for audit services for
the fiscal year ending September 30, 2025, in an amount not to exceed $75,375.00.
This resolution seeks Commission approval to exercise the second renewal option with CBIZ CPAs P.C.,
for audit services for the fiscal year ending September 30, 2026, in an amount not to exceed $69,382.
ADDITIONAL INFORMATION:
Item Number: 9.J
183
A complete copy of the contract file, including all exhibits and attachments, is on file with the Office of
the City Clerk and is available upon request.
FUNDING SOURCE:
Funds have been appropriated in Account No. 001-2-5130-432000-00000 - Annual Operating Budget -
Finance Department.
ATTACHMENTS:
Resolution
Second Amendment - CBIZ
Item Number: 9.J
184