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HomeMy WebLinkAboutAlberni Caballero & Fierman, LLP I I Proposal for Professional Auditing Services for the I City of Sunny Isles Beach RFP No. 15-12-01 ' December 30, 2015 1 0 I i 411 I 44S_i 4 r j� z. _ t hI ' I'• 1 i k f ) _.# , .it ts i .---'..'",1 91 1-I S i nail--_ q l LELL_;I!. 1 j U 1 I , i! I Is `'II Y !1PpJJI 1 I '-r:. Lc�?,;.:.- _a i I 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 II II Alberni Caballero & Fierman, LLP 4649 Ponce de Leon Boulevard Suite 404 eCoral Gables, FL 33146 Andrew S. Fierman, CPA Partner andrew@acf-cpa.com T: 305.662.7272 F: 305.662.4266 FEI# 55-0912340 CPA License#: AD64536 0 0 1 1 TABLE CONTENTS 1 1 1 TRANSMITTAL LETTER TECHNICAL PROPOSAL 1. Mandatory Requirements 1 1 2. Independence 1 3. License to Practice in the State of Florida 1 4. Firm Qualifications and Experience 1 1 5. Partner, Supervisory and Staff Qualifications and Experience 3 6. Similar Engagements with Other Government Entities 14 7.Audit Approach 16 8. Identification of Anticipated Potential Audit Problems 28 1 9. Proposal Fees 28 1 CONCLUSION 29 1 APPENDICES 1 A Letters of Recommendation B Licenses to Practice in the State of Florida C Insurance 1 D Peer Review Report E Minority Certification F Required Forms 1 1 I111111111111111111I11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman,LLP 1 1 CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 ri<;f 305.947.0606 ° www.sibfl.net t , 1�• • Rei S� CQV Or sups OS ° Li Firm Name: Alberni Caballero & Fierman, LLP or 90 4649 Ponce de Leon Blvd. Ste. 404 Coral Gables, Florida 33146 �—.pec ... u, Street Address: Mailing Address (if different): Telephone No. 305 - 662-7272 Fax No. 305-662-4266 Email Address: andrew@acf-cpa.com FEIN No. 5 / 0 /9 /1 /2 /3 /4 /0 "By signing this document the proposer agrees to all Terms Signature: �" p.�to J(Signature of authorizea ag ) Print Name: Andrew S. Herman Partner Title: THE EXECUTION OF THIS FORM CONSTITUTES THE UNEQUIVOCAL OFFER OF PROPOSER TO BE BOUND BY THE TERMS OF ITS PROPOSAL. FAILURE TO SIGN THIS SOLICITATION WHERE INDICATED ABOVE BY AN AUTHORIZED REPRESENTATIVE SHALL RENDER THE PROPOSAL NON-RESPONSIVE. THE CITY MAY, HOWEVER, IN ITS SOLE DISCRETION, ACCEPT ANY PROPOSAL THAT INCLUDES AN EXECUTED DOCUMENT WHICH UNEQUIVOCALLY BINDS THE PROPOSER TO THE TERMS OF ITS OFFER. Total All-Inclusive including 2016, 2017, 2018 is S $117,565 City of Sunny Isles Beach I Request for Proposal No. 15-12-01 31 CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160s,,",'rr<�'_ 305.947.0606 °‘/_ :"�' ww .sibfl.netDI A -'b i io• 55- C%of sus' PART 1 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE SEPTEMBER 30, —2016-2018 FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES Hours Proposed Hourly Rates Proposed Total Partners 40 S 175 S 7,000 Managers 75 S 120 $ 9,000 Supervisory Staff 180 S 85 S 15,300 Staff 80 S 75 S 6,000 Other(specify) Subtotal Other Expenses(specify): NONE Total All-Inclusive Price for Audit Services Year l S 37, 300 Year 2 S 39,165 Year 3 S 41,100 Grand Total Price for Audit Services(3Years) $ 117,565 S 117,565 Grand Total Price for Audit Services (3 Years)Written 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. NOTE: The Increase in each year is limited to our anual 5% cost of living increase. City of Sunny Isles Beach I Request for Proposal No. 15-12-01 32 CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 so NT It N: 305.947.0606 °•A ' www.sibfl,net n• . 'S� ••••LO• 4. ftY OF SUS°IO SCHEDULE OF PROPOSAL PRICES PART2 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2016 FINANCIAL STATEMENTS: COMBINING SCHEDULE -ALL SERVICES Nature of Service to be Provided Schedule Total Florida Single Audit S 6,000 S 6,000 Federal Single Audit S 6,000 S 6,000 EDP Auditing Services Included in fee 0 CAFR (preparing, editing and printing) Included in fee 0 Other(specify) None SUBTOTAL S 12,000 S 12,000 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. City of Sunny Isles Beach 'Request for Proposal No. 15-12-01 33 1 1 Alberni Caballero&Fierman, LLP 4649 Ponce de Leon Blvd Suite 404 Coral Gables, FL 33146 T: 305.662.7272 F: 305.662.4266 1 ACF-CPA.COM 1111111111 III 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111I11111111111 December 30, 2015 Sunny Isles Beach Government Center Office of City Clerk 18070 Collins Avenue, 4th Floor Sunny Isles Beach, FL Aventura, FL 33180-2403 Re: Proposal For Professional Auditing Services RFP # 15-12-01 ' The independent certified public accounting firm of Alberni Caballero & Fierman, LLP(AC&F) proudly submits the following proposal to provide Proffesional Auditing Services to the City of of Sunny Isles Beach, Florida(The City).We will perform an annual audit of the financial statements of the City of Sunny Isles Beach for the fiscal years ending September 30, 2016, 2017, and 2018 respectively. Prior to, or upon completion of the initial term, the City shall have the option to ' renew the contract for an additional two (2) one(1)year renewals for a total of five(5)years. Our firm consists of Certified Public Accountants and professionals dedicated to serving the public sector. AC&F's partners have been providing professional CPA services throughout Florida for over 40 years and are members of I the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Alberni Caballero & Fierman, LLP is also a member of the AICPA's Government Audit Quality Center and Employee Benefit Plan Audit Quality Center. 1 In addition, we are a certified minority enterprise controlled by hispanic americans. We are uniquely qualified to perform professional Professional Auditing Services for the City due to the following: 1 The engagement team assembled to serve the City has extensive experience working with governmental entities of similar size and scope. Our service team, offers the following advantages: Experienced Personnel On-The-Job: Our Management Team's CPA's average: • over 30 years of professional practice with over 20 in the governmental audit and accounting field; Q� • and over 10 years working together as a team ® Knowledgeable Team: Because our team members are devoted to the governmental sector,we are experts in the intricacies of governmental accounting and the unique issues affecting your City. 1 On-Site Decision Makers: Unlike most other firms,our partners are on-site during the engagement.This ensures that any audit issues will be resolved efficiently and timely since the key individuals of the engagement will be on-site during the audit. Smooth Transition: Transition will be smooth, with minimal disruption of the City's staff and operations.We can guarantee this due to our engagement team's governmental audit experience.Therefore, we will use the City's staff efficiently and effectively. Satisfied Clients: We have included references for several governmental entities which were audited by our Partners. 1 III 111111111111111111111111111111111111111111111111111111111111I111111111111111111111111111111111111111111111111 1 I Immediate Service Responsiveness: Accessible to Clients 7 days a week regarding ANY comments, questions, or concerns. ' Timely Delivery of Services: We understand the importance of completing the audit and issuing the audited financial statements in a timely manner and will work closely with you and your staff to exceed your expectations. Fees: We recognize that engaging an accounting firm is an important investment of the City.You can expect that we are competitively priced and that your investment in us will add value to your City. Take a "Get the Job Done" approach to our Engagements: i We will dedicate as many resources and people as necessary to complete the engagement within the specified time frame. i■ We take this approach in order to complete the audit timely without sacrificing quality. We have proven that we deliver quality and timely services, as well as going the extra mile for all of our clients. As outlined in our proposal, we will conduct an audit of the Financial Statements of the City, for the fiscal years ending September 30, 2016, 2017 and 2018. We commit to perform the work within the time period defined in your request for proposal. The firm will be involved throughout the entire year, by providing assistance in resolving issues and informing the City of new evolving issues and related matters of importance. This includes assistance with the implementation of new accounting pronouncements at no additional charge to the City. We are confident that our firm is eminently qualified to meet the challenges of this project and to deliver quality audit services to your organization. The City would be a valued client of our firm and we pledge to commit our resources to provide the level and quality of services that will fit City's needs, and exceed City's expectations. This proposal is a firm and irrevocable offer for one hundred twenty days(120)after the submission date of the proposal. Andrew S. Fierman, CPA, a partner in our firm's assurance services department is authorized to make representations for and to bind the firm. He can be reached at(305)662-7272. His e-mail address is andrew@acf-cpa.com. Please do not hesitate to call or email if you have any questions about the information provided in this proposal. We thank you for considering our firm's qualifications and experience and look forward to serving you. Very truly yours, ;WA,/ (." Andrew S. Fierman, CPA- Partner Alberni Caballero & Fierman, LLP FEI# 55-0912340 CPA License#: AD64536 I I 1111111111 III 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111III11111111111 AC84-1 t ALBERNI CABALLERO B ROMAN,LLP ACCOUNTANTS.ADVISORS 1 1 i City of 1 Sunny Isles Beach , I _ I 11 _ _ I . l 1 i I _ I 1 111111 IIIllllllllllllllllll111111III I llllllll i1111111111111111111111111IIII111111111111111111111111111111111111 1 TECHNICAL PROPOSAL 2. INDEPENDENCE I I. MANDATORY REQUIREMENTS Alberni Caballero&Fierman, LLP affirms that we meet the in- Alberni Caballero&Fierman, LLP(AC&F)is a Certified Pub- dependence requirements of our professional standards. lic Accounting firm of professionals that work together on a Activities and Functions published by the US.General I continual basis with the main focus of serving the public sector. Accounting Office, Government Auditing Standards and AC&F is a professional limited liability partnership which pro- any subsequent amendments or superseding revisions. vides comprehensive financial and compliance In addition,as defined by standards generally accepted in the auditing,attestation and accounting,tax and other manage- United States of America,we are independent of the City.We I ment consulting services.AC&F's partners have served the South Florida area for over 40 years. further certify that Alberni Caballero&Fierman, LLP its part- ners and employees are independent of the City, have not per- formed any professional services for the City or any of its Our industry areas of specialization include: agencies and have no conflict of interest. We will give written I notice to the City of any professional relationships entered into • Governmental Organizations during the period of this engagement(if any). • Local Government Retirement Plans I • Public Housing Agencies 3. LICENSE TO PRACTICE IN THE STATE OF FLORIDA • Non Profit Organizations AC&F is properly registered/licensed in the State of Florida as a professional limited liability partnership.All I AC&F's philosophy is to provide our clients with the same assigned key professional staff are properly registered/ high level of service and resources they would expect from licensed to practice public accounting in the State of a large national firm,but with the personal attention of a small Florida. See Appendix B for professional licenses. I local firm. All of our audit clients have direct access to our partners and we have committed to have our partners involved 4. FIRM TECHNICAL QUALIFICATIONS AND throughout all phases of the audit. In other words,our part- EXPERIENCE ners are in the field during the audit and all the Total of five team members are assigned to the City's I decision making is on site. Engagement,two Partners,one Senior Manager,one Our professional staff is prepared and fully qualified to help Supervisor and a Senior Auditor.The Partners and Senior Man- you determine your realistic present and future goals,and as- ager will be assigned part time and the Supervisor and Senior I sist you in reaching them. We combine invaluable Auditor(as well as staff auditors)who are all out experience gained at some of the most highly regarded of our Coral Gables office will be assigned full time. international accounting firms,with the kind of personal serv- ice these firms can seldom provide. Report of Peer Review I Alberni Caballero&Fierman, LLP's most recent peer Every member of our professional staff at the firm is here review report is presented as Appendix D. We received a rat- because they combine outstanding accounting qualifications ing of Pass. The review included review of specific I with proven communication skills and depth of character. Our government engagements. governmental audit partners and staff are actively involved with recognized standard-setting organizations at the Participation in Quality Control Review Program national level(GFOA),state level(FGFOA)and the local level Alberni Caballero&Fierman, LLP is a member of the Gov- I SFGFOA and League of Cities). The firm is also a member of emment Audit Quality Center and as such must comply with a the AICPA Governmental Audit Quality Center,which holds comprehensive quality control process specific to governmen- our firm to a higher standard of quality. tal engagements. III III IIIIII IIII1111111111111111111111111111111111111111111111111111111 III 111111111111111111111111111111111111111 AT Proposal for Professional Auditing Services Alberni Caballero Fierman, LLP Iuiwo CABALLERO&nnwu+.w page 1 •ccouNT•Nf••D"nou I I City of Sunny Isles Beach ISI II IMIl II 1 lllll11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 1 Results of State and Federal Reviews Alberni Caballero& Fierman, LLP has never had a negative federal or state desk review of any of its workpapers. Disciplinary Actions Neither Alberni Caballero& Fierman, LLP nor any of its partners have ever been involved in any disciplinary action by a regulatory agency or professional organization. We do not have a record of substandard audit work I I I I 1 1 1 I 1 I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman,LLP ' page 2 i I I City of Sunny Isles Beach I f l = t II IMI I t 1 =I1 I 1111111111111111111IIliii111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 IS. PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE I I Andrew S. Fierman,CPA Nestor Caballero,CPA,MST,CGAP Engagement Partner Quality Control Partner IJorge Herrera,CPA I Alex Blanco Senior Manager I I Information Technology Specialist I I Yannick Ngendahayo ISupervisor IAlfredo Caraballo Senior Auditor I I Staff I Andrew S. Fierman, CPA(Engagement Partner) • 13 Years of Total Governmental Audit Experience Yannick Ngendahayo,(Supervisor) • 9 Years of Total Governmental Audit Experience Nestor Caballero, CPA, MST, CGAP (Quality Control Partner) I • 20 Years of Total Governmental Audit Experience Alfredo Caraballo, (Senior Auditor) • 5 Years of Total Governmental Audit Experience Jorge Herrera,(Senior Manager) • 24 Years of Total Governmental Audit Experience Alex Blanco, (IT Specialist) I • 20 Years of Total IT Experience IIII 111111IIl1lll111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero A.Fierman,LLP I page 3 I I I City of Sunny Isles Beach I , I _ I II -IMI I I I _ I 1 11111111111II Ill 1111111111III II 111111111111111111111111111111111111111llliii1111111111III II 111111111111111111 I Experience In Governmental Engagements Engagement Partner 1 The Engagement Partner has direct responsibility for The engagement team that will serve the City is corn- engagement policy,direction,supervision,security and posed of individuals who understand governmental entities and possess the technical skills and experience necessary to communication with the City's personnel. He will also deliver quality audit services. Our team will include One ensure that the deliverables and all other reports are I Quality Control Partner,One Engagement Partner,One prepared in accordance with professional standards and Senior Manager,One Supervisor and a Senior Auditor firm policy. He will be responsible for all phases of the (with Staff Auditors as needed). engagement and will be: I • These professionals have a wide variety of experiencecoordinating all services with the City;in providing auditing,accounting and advisory services to • directing the development of the overall governmental entities. In addition to their experience and engagement approach and plan; knowledge,the members of the engagement team have the I functional and technical skills to ensure the performance and supervising staff; planning the engagement; completion of a comprehensive engagement. They have • preparing or modifying project plans,as needed; been involved in the implementation of the latest GASB • evaluating internal control and assessing risk; I Pronouncements and are trained and prepared for the • reviewing work product for compliance with the implementation of the upcoming GASB Pronouncements organization's requirements and completeness; which are significant. All of our staff are experienced in review and preparation • communicating with the City and the progress of I of Comprehensive Annual Financial Reports. the engagement;and Our senior engagement team of CPAs have over 40 • reviewing deliverables and all reports issued by the years combined of professional practice,with over firm for accuracy and completeness; I 30 in the government audit field and the performance • and that they are prepared in accordance with of financial and managerial services for governmental professional standards and firm policy;entities. Unlike other firms'personnel,these individuals spend most of their time working with governmental and ' leading meetings and discussions with key I public sector agencies. This means they will not be wasting management personnel. your time asking irrelevant questions and indeed,will be a fertile and beneficial resource to your organization. Andrew S. Fierman, CPA will be the Engagement Partner and a designated"KEY"engagement team member. Andrew IManagement Team was selected for his managerial,supervising and technical The management team who will serve the City is capabilities, more specifically for his experience in audits of composed of individuals who: governmental agencies. He has performed governmental I • Are licensed CPAs; audits for the past 13 years • Possess a comprehensive understanding of governmental entities; Quality Control Partner I • Are highly experienced in working with a variety of public sector clients; The Quality Control Partner will be responsible for the quality control,supervision and confidentiality of information • Demonstrate the technical skills necessary to of the engagement and will be available to members of the I deliver quality financial and managerial services; engagement team and management of the City as a high- level technical resource. In addition,the Quality Control I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman, LLP Ipage 4 I I I City of Sunny Isles Beach I I .. 1 ii - IMI I I II= I I 1111111111111111111111111111111111 111111lllllllll lI II111111111111111III Il 111111111111111 N II 1111111111111111111 IPartner will also complete the following: I • performing an overriding review of all deliverables; IT Specialist • resolving technical accounting and reporting issues; Our specialist has worked with organizations of varying sizes including local government and non-for-profits • reviewing and approving reports, management letters, organizations providing IT operational and management I and other engagement products; and attending meetings and discussions with key management personnel. consulting services. His experience provides him the insight to define,develop and implement scalable business valued cost efficient solutions that effectively leverage information I Nestor Caballero,CPA, MST, CGAP is the managing technology. partner of the Firm and will be the Quality Control Partner and a designated "KEY"engagement team member. Mr. He will be responsible for Caballero has more than 20 years experience in the in the I governmental accounting and auditing sector.As the Quality • reviewing and deploying proper information Control Partner, he is responsible for reviewing the form and system controls content of the audit workpapers and the auditors'report • identifying risks within the IT environment of the City I as well as the review of the City's financial statements in accordance with Firm and professional standards. • working closely with the City's support personnel to analyze,evaluate systems and procedures facilitating the information process Senior Manager I The Senior Manager will work closely with the • working with audit engagement team and City to Engagement Partner. ensure we understand the City's IT structure and He will be responsible for all phases of the engagement how we can audit efficiently by leveraging the City's and he will be: IT structure. • assisting in directing the development of the overall engagement approach and plan; Alex Blanco will be the IT Specialist assigned to the I • supervising staff; assisting in planning the engagement; engagement. • preparing or modifying project plans,as needed; • evaluating internal control and assessing risk; Supervisor I • communicating with the City and the partners the A Supervisor will be assigned full-time to the engagement. progress of the engagement;and The Supervisor will be responsible for the overall performance of the work in the field and assisting in the • reviewing deliverables and all reports issued by the firm actual performance of the engagement. for accuracy and completeness; • and that they are prepared in accordance with professional standards and firm policy; Yannick Ngendahayo will be the Supervisor assigned to the engagement team. Mr. Ngendahayo has over 8 years of I governmental audit experience and was selected for Jorge Herrera, CPA will be the Senior Manager and a his extensive knowledge and experience in governmental designated"KEY"engagement team member. Mr. Herrera auditing and accounting. He will devote 100%of his time was selected for his experience with governmental agencies. to the completion of the work. I I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LLP I page 5 I City of Sunny Isles Beach II Ill II lel II Ill I 111111111111111111111111111111111111111111111111111111111111 N II N III N III N IIIIII11111 11111IIIIII 11111111111111 I Senior Auditor ' A Senior Auditor will be assigned full-time to the engage- ment. The Senior Auditor will be responsible for supervising the staff accountants and reviewing their work as well as assisting in the overall performance of the engagement. Alfredo Caraballo will be the Senior Auditor assigned to this engagement. Mr. Caraballo has over 5 years of governmental audit experience and was selected for his extensive knowledge in governmental and nonprofit accounting. He will devote 100%of his time to the completion of the work. Note:All team members assigned to the audit have properly maintained CPE in governmental accounting and auditing as required by the State Board of Accountancy and GAO. I I I 1 I11111111111111111111111111111111111111111111111 III Il 11111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LLP page 6 I I . ANDREW S. FIERMAN, CPA ;! '��. Engagement Panner 1s ^ " - a Andrew is a Partner in our firm's audit department and brings over 13 years of audit experience. �.I • He provides guidance on financial reporting,accounting,and auditing matters including Federal and e?. Florida Single Audits,and consulting services for all types of entities including governmental entities. I These consulting serrices range from internal control reviews to audit preparedness services to comprehensive annual financial report(CAFR)guidance and preparation. • Andrew's areas of expertise are Financial Audits,Federal Single Audits,Florida Single Audits, }" Employee Benefit Plan Audits,Agreed upon procedures, Internal Control Reviews and Consulting Services. In addition,he has conducted Peer Reviews of small and mid-size accounting firms. - =II 111111 l I - I= 1 1 IGOVERNMENTAL CLIENTS • Winter Park Housing Authority • City of Aventura • Miami-Dade Water and Sewer Dept. I • City of Hialeah • Florida Keys Aqueduct Authority • City of Hialeah Gardens • Broward County Water&Sewer Dept. • City of Parkland PROFESSIONAL AND BUSINESS AFFILIATIONS • Village of El Portal • AICPA Governmental Audit Quality Center, • City of Lake Worth Designated Audit Partner • Miami Shores Village • AICPA Employee Benefit Plan Audit Quality Center, 1 • City of Miami Springs Designated Audit Partner • City of Doral • American Institute of Certified Public Accountants(AICPA) • City of Cutler Bay • GFOA Special Review Committee • Town of South Palm Beach • Florida Institute of Certified Public Accountants(FICPA) • Northern Palm Beach County Improvement District • Miami Dade League of Cities-Treasurer • Village of Key Biscayne • Florida Government Finance Officers Association(FGFOA) • The Children's Trust • Broward County League of Cities I • Performing Arts Center Authority • Government Finance Officer Association(GFOA) • Ciry of North Miami • South Florida Government Finance Officers Association, • City of North Miami Beach Associate Member(FGFOA) • Bal Harbour Village • Town of Surfside • Florida Association of Housing and Redevelopment Officials (FAHRO) • Communities in Schools of Miami, Inc., Treasurer • Town of Bay Harbor Islands • Cuban American Certified Public Accountants Association, 1 • City of Miramar President • Village of Palmetto Bay • Indian Creek Village EDUCATION 1 • City of Greenacres • Ciry of West Palm Beach Bachelor of Science in Accounting, Un versiry of Florida Master of Business Administration, Florida International University • Town of Lauderdale by The Sea I • Village of Pinecrest • Village of Golf CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last three years is 120,of which • City of Sunrise 30 meet the Yellow Book(GAS)requirements • Cityof Pembroke Pines I • Town of Southwest Ranches • Orlando Housing Authority I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal far Professional Auditing Services IAlberni Caballero&Fierman,LLP page 7 1 I INESTOR CABALLERO, CPA, MST, CGAP i _, Y_ Quality Control Partner 1 , '�'L ! Nestor has 20 years of experience serving governmental and not-for-profit clients. He has extensive experience in analyzing and evaluating internal controls over all major financial o processes of governmental and not-for-profit entities,and in auditing federal and state grants I ` in accordance with OMB Circular A-133 and Rules of the Florida Auditor General,respectively. Ifit I - Cl I - III I GOVERNMENTAL CLIENTS PROFESSIONAL AND BUSINESS AFFILIATIONS • Village of El Portal, Florida • AICPA,Member • Town of Briny Breezes, Florida • Florida Institute of Certified Public Accountants.Member • City of Hialeah Gardens, Florida • FICPA,Accounting Principles and Auditing Standards • City of Doral, Florida Committee,Member, Past Member I • City of Tamarac, Florida • Miami Dade League of Cities-Member • City of Oakland Park, Florida • Government Finance Officers Association,Member • City of South Miami, Florida • Government Finance Officers Association,Member. I • Town of Miami Lakes, Florida Special Review Committee • Town of Southwest Ranches, Florida • Florida Government Finance Officers (Small Governments Committee),Member • Town of Lauderdale by the Sea. Florida • Dade/Broward Government Finance Officers Association, I .I Cityof Hialeah, Florida Member • City of North Miami, Florida • Cuban American Certified Public Accountants Association, • City of Pembroke Pines, Florida Past President I • City of Homestead, Florida • Homestead Housing Authority • Florida Association of Special Distrito,Associate Member • School Board of Miami-Dade County,Audit and • Punta Gorda Housing Authority Budget Committee I • West Palm Beach Housing Authority • Virgin Islands Housing Authority EDUCATION • Riviera Beach Housing Authority Master of Taxation, Florida International University • Hialeah Housing Authority Bachelor of Accounting. Florida International University I • Venice Housing Authority • Orlando Housing Authority CONTINUING PROFESSIONAL EDUCATION • Tampa Housing Authority Total CPE hours for the last three years is 124,of which I • Palm Beach County Housing Authority 30 meet the Yellow Book(GAS)requirements • Lee County Housing Authority • Winter Park Housing Authority I • Housing Finance Authority of Miami Dade I I I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman,LLP I page 8 I I JORGE HERRERA, CPA 4 Senior Manager I " Jorge L. Herrera,CPA, he has more than 24 years of experience in public accounting prima- rily with national firms. Mr. Herrera has served Governmental and Not-For Profit organiza- 1 tions as well as private clients in various industries. He has managed a wide variety of = engagements providing traditional services such as audits,reviews and compilations, but has • -: ,. also been involved with accounting for mergers and acquisitions,due diligence projects,inter- s ti.` :fnal control reviews and Federal and Florida Single Audits. f` Mr. Herrera also assists his clients with complex accounting and financial reporting matters. In . / addition, he conducts peer reviews for small and medium sized accounting firms. I=1I I - OI I - I= I I I GOVERNMENTAL EXPERIENCE PROFESSIONAL AND BUSINESS AFFILIATIONS I • Village of Key Biscayne • Institute of Certified Public Accountants,Member • City of Greenacres • Florida Institute of Certified Public Accountants,Member • Southcentral Wastewater Management District • Association of Lation Professionals in Finance and I • City of Homestead Accoutning,Member • Indian Creek Village • Cuban-American CPA Association,Member IEDUCATION • Bachelor Degree in Business Administration I Florida International University • Master Degree in Accounting, St.Thomas University 1 CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last two years is 80,of which I24 meet the Yellow Book(GAS)requirements I I I I I 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services A Alberni Caballero&Fierman,LLP I uraa auurro• mwu ACCOUNTANT,.AO.Uwu page 9 I I I ALEX BLANCO Information Technology Specialist '7 I Rr '-. Alex Blanco, founder and president of Design Red incorporated his passion for designing and implementing technology solutions by creating Design Red in May 2002. I1 He partners with AC&F to support the firm in the audit and provide value added suggestions i _ 1 -j,-.�i when performing his IT review. 1,-+; . Prior to the creation of Design Red, he spent more than I O years prior working in ' the industry.Alex launched his career in new York City while working in technology positions with companies such as Deutsche Bank and Dow Jones& Company. He later returned to his native Miami and served as director of information technology for I StarMedia Networks,Inc. Presently,Alex manages the day-to-day operations of the company and continues to expand Design Red's service offerings for small to medium sized businesses,not-for-profit organizations and governmental agencies.The business focuses on building long ' lasting partnerships with its clients by providing industry-proven information technology that allows its clients to focus on thier core business functions. His key clients range from governmental entities to not-for-profit organizations to medium sized businesses. I He currently partners with AC&F to perform IT Reviews and assist in obtaining the understanding of the IT environment and IT controls which are in place at various governmental and not-for-profit entities. I - Oi I - I= I 1 Cl I I PROFESSIONAL,BUSINESS AND CIVIC AFFILIATIONS I • MSP Alliance- International Association of Cloud& Managed Service Providers • Bis Brothers Big Sisters Miami,Advisor and mentor IEDUCATION AND CERTIFICATIONS • Miami-Dade Community College I • Townson State University • MCSE-Microsoft Certified Systems Engineer I I I III 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman, LLP Ipage 10 I I IYANNICK NGENDAHAYO 1-,- Supervisor IV` Yannick has over 9 years of accounting and auditing experience in governments and not-for- profts. His extensive experience as an accountant and an auditor includes examining accounting t. records to help ensure the reliability and integrity of financial information;compliance with I .. applicable laws and regulations;adherence with the established policies and procedures; \ implementation of internal controls;and evaluation managements achievement of goals and N objectives. He also has substantial experience in auditing federal and state grants in accordance `f, with OMB Circular A-133 and Rules of the Auditor General of the State of Florida,respectively. A � = 1 1CI I ClH I GOVERNMENTAL CLIENTS • City of Aventura PROFESSIONAL AND BUSINESS AFFILIATIONS I • Village of Biscayne Park • Village of El Portal Florida• Government Officers Association,Associate Member • NAHRO,Associate Member • Town of Briny Breezes • FAHRO,Associate Member I • City of Hialeah Gardens, Florida • City of Miami Springs • Miami Shores Village EDUCATION I . Virginia Key Beach Park Trust Bachelor of Accounting,Johnson&Wales University I • Performing Arts Center Authority • City of Homestead Police Officers Retirement Plan • City of Homestead Elected Officials and Senior Mmgt(NEW) CONTINUING PROFESSIONAL EDUCATION I • City of Homestead Elected Officials'Retirement Plan(Old Plan) Total CPE hours for the last three years is 120,of which 30 meet • Winter Park Housing Authority the Yellow Book(GAS)requirements • West Palm Beach Housing Authority I • Homestead Housing Authority • Hialeah Housing Authority • Lee County Housing Authority I • Orlando Housing Authority • Pahokee Housing Authority • Palm Beach County Housing Authority I • Punta Gorda Housing Authority I I I I1111111111 I1111111111111111i11111111i1111111111111111111111111i1111i1111i111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LLP 111 page 11 I 1 1 ALFREDO CARABALLO A Senior Auditor Alfredo has over 5 years of accounting and auditing experience,including serving governmental entities, not-for-profit and charter schools. His experience includes examining et-J+' accounting records for governmental,not-for-profit and for-profit entities to help ensure the 1 ,_• 3/ reliability and integrity of financial information;compliance with policies,plans,procedures, laws and regulations: reviews of internal controls;and evaluating management's achievement of goals and objectives. He also has experience in auditing federal and state grants in accordance with OMB Circular A-133 and Rules of the Auditor General of the State of 1 Florida.respectively. 11111 = 1 - I - Cl I - OI _ 1 1 GOVERNMENTAL CLIENTS PROFESSIONAL AND BUSINESS AFFILIATIONS 1 • City of Hialeah Gardens, Florida • AICPA,Student Affiliate • Miami Shores Village,Florida • Florida Government Finance Officers Association, • City of Doral Associate Member • City of Hialeah Education Academy, Inc. • Government Finance Officers Association,Associate Member 1 • Town of Cutler Bay, Florida • Beta Alpha Psi,Member • The Children's Trust • Hialeah Housing Authority 1 • Orlando Housing Authority • Housing Authority of the City of Sanford EDUCATION • Winter Park Housing Authority Master Degree. Accounting, Florida International University Bachelor Degree.Accounting, Florida International University CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last three years is 120,of which 30 meet the Yellow Book(GAS)requirements 1 i i i 1 III IIIA I11III 11111111111111111111111111I111111111111111111111111111i1111111111111i11111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero 8 Herman,LLP page 12 1 1 ' City of Sunny Isles Beach I 1 = 1 It ISI 11 I = I 1111111111111111I11111111111111111111III 111111lI111111II III 111111111111111111111111111111111111111111111111111 Quality Control System In addition to our governmental focus, it is AC&F's policy AC&F continually monitors performance to ensure the that all professional employees exceed the minimum CPE 1 highest quality of services. Under the supervision of our credits required for governmental audits. We currently have Audit Partners and Senior Manager,an audit senior/supervisor an in-house continuing education program which provides is responsible for monitoring quality control of all approximately 120 credit hours of governmental and appropriate engagements. The review process begins not-for-profit accounting and auditing every two years to with the Senior Manager/Supervisor. In engagements where all of our audit staff. In addition,our staff regularly attends a staff is assigned,the Senior is responsible for the initial conferences sponsored by the FICPA and the Florida review of his/her workpapers. The Supervisor reviews the Government Finance Officers Association. Further, Senior's work and the Senior Manager does an overall because we are growing and expanding,we have an ongoing detailed review of all the workpapers. recruitment program that seeks only those accountants with Subsequent to this review,a partner is responsible for the a proven record of academic success. When we recruit at comprehensive review of the engagement working papers. the Senior, Supervisor and Manager levels,we select CPAs The partner is responsible for ensuring that the issues identified with proven governmental auditing experience. within the audit plan have been properly addressed. The partner will also review the financial statements to ensure Firm Capacity ' that all material events and transaction have been properly Our engagement team's work load is organized in such reported and comply with GAAP requirements. A second away that the additional activities brought about by this partner performs an overall review of the workpapers and engagement will not impact our current commitments to financial statements to provide a"second set of eyes"and other clients. We have sufficient staff capacity to integrate identify any areas that need strengthening prior to issuance. these professional services for the City into our present operations,while continuing to maintain the highest standards Quality of the Staff Over the Term of the Engagement of quality and time lines to all of our other clients. ' We pledge to the City that the team assembled in this proposal will be returned to the audit each year of the engagement. In the unlikely event that it does become necessary to replace any of the partners,managers,senior 1 accountants or staff,we will first attain the City's express prior permission to do so. We understand the City's right to accept or reject replacements. In addition to the engage- ment team members proposed herein,we also have other, well-qualified professionals who stand ready to serve your needs, if required. We can assure the highest professional qualifications of the assigned staff we will utilize(or the 1 City's engagement. I 1111111 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111I Proposal for Professional Auditing Services Alberni Caballero&Fierman,LLP page 13 1 I ' City of Sunny Isles Beach l 1 � 1 11 1 i 1 11 11111111111111111111111111111111111111II 11111111111111111111II Ill 11111111111111111111111111111111111111111111I 6. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES Below are the names,addresses,telephone numbers and e-mail addresses of Five(5)Governmental references in which the firm serves as principal auditors. Additional references can be provided upon request. r ,Agency Name City of Hialeah Addresr s l 501 Palm Avenue Ci Sw~ te/Zi Hialeah, FL 33010 Phone/FaxI (305)883-5988 Contact Name/Title,i Javier Collazo—Finance Director 1 Email Address i 1Collazo@hialeah8.gov Scope of Work Financial, Utility Funds, Pension Plans,GOB,TCT and Single Audit,CAFR Contract Term September 30, 2006 to Present Partner/Hrs. Andrew Fierman— 1200 hrs. Agency Name City of Doral Address 8300 NW 53rd Street,Suite 100 1City/State/Zip Doral, Florida 33166 Phone/Fax (305)593-6725 Contact Name/Title Eliza Rassi—Finance Director Email Address Eliza.Rassi@cityofdoral.com Scope of Work Financial,Utility Funds and Single Audit.CAFR Contract Term September 30,2010 to Present I Partner/Hrs. Andrew Fierman-700 hrs •:-tMIIIM City of Miami Springs Address 201 Westward Drive City State/Zip Miami Springs,FL 33166 Phone/Fax (305)608-6677 Contact Name/Title William Alonso—Finance Director Email Address alonsow@miamisprings-fl.gov 1 Scope of Work Financial, Utility Funds, Pension Plans,GOB,and Single Audit,CAFR Contract Term September 30, 2005 to Present Partner/Hrs. Andrew Fierman-600 hrs. I I I ' IIIIIIIII1111111111l 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111 III Il l Proposal for Professional Auditing Services ' Alberni Caballero&Fierman,LLP page 14 1 I ' City of I Sunny Isles Beach I I _ I II l _ l II INM 1111111111 III lii111111111111illIII111111111111111111111111111111111111111111111111111111IIIlii11111111111111111I 4gency Name Miami Shores Village •ddrecc 10050 NE Second Avenue y/Statenia l Miami Shores Florida 33138 Phone/Fax (305)762-4855 Contact Name/Title Holly Hugdahl Email Addressfinancedirector@miamishoresvillage.com Scope of Work Financial, Utility Funds, GOB,and Single Audit,CFAR Contract Term September 30, 2009 to Present Partner/Hrs. Andrew Fierman—600 hrs,. Agency Name Town of Cutler Bay Address 10720 Caribbean Blvd.,Suite 105 _y/State/7Jq..y Cutler Bay, FL 33189 Phone/Fax (305)234-4262 Contact.Name/Titde : Robert Daddario, Finance Director Email Address rdaddario@cutlerbay-fl.gov frScope of WorkrFinancial Audit,CAFR Contract Term September 30, 2007 to Present Partner Hrs. I Andrew Fierman-275 hrs. f Note: The City may speak with or send correspondence to any of the agencies listed during the evaluation phase. If additional references are needed, they can be provided upon request. See Appendix A for Letters of Recommendation t 1 i 1 i 11111111111111111111111111111111111111111111111111111111111111 II lii 111111111III II 11111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero 8 Fierman, LLP page 15 I I City of Sunny Isles Beach II= I II l M l I I l = l I IIII111111111111111111111 ii Illlllllllll111111 11111lllllll11111111111i111111111111III li 111111111111111111111111 1 7.AUDIT APPROACH Required Standards: Scope of Services The Firm's audit will be performed in accordance with the I Based on our understanding of the expectations and following requirements,as applicable: requirements of the City as set forth in the request for proposal,the following is a summary of the scope of our •Statements on Auditing Standards issued by the AICPA work. All work will be completed in the timeframe •Government Auditing Standards,issued by the specified in the request for proposal. Comptroller General of the United States •Codification of Governmental Accounting and Audit of the City's Financial Statements Financial Reporting Standards,as promulgated by the I The Firm will perform an audit of the basic financial Governmental Accounting Standards Board. statements of the City for the fiscal years ending September Governmental ▪ and Accounting Guide,State and Local 30, 2015.The objective of the audit is the expression of an Governments,as published by the American Institute opinion that the financial statements are fairly presented in of Certified Public Accountants(AICPA) I all material respects,and in conformity with accounting prin- ciples Statements and interpretations issued by the Financial generally accepted in the United States. Accounting Standards Board The Firm will issue the following in accordance with •Florida Statutes, Chapter 189 and 11.45 Government Auditing Standards: •Florida Statutes,Section 218.39 •Rules of the Auditor General, State of Florida, •Report on the fair presentation of the basic financial •State of Florida Department Financial Services I statements as a whole in conformity with accounting •OMB Circular No.A-133,Office of Management principles generally accepted in the United States. and Budget,Audits of the States, Local Governments •Report on internal control over financial reporting and and Non-Profit Organizations issued in the United States 1 on compliance with laws and regulations and other matters based on an audit of •United States Single Audit Act, (Section 215.97, financial statements per Florida Statutes)and Chapter 270-1, Rules of the formed in Accordance with Government Auditing Executive office of the Governor) Standards. •All other applicable provisions of rules,regulations, 1 •Management letter in accordance with the Rules of the Auditor General of the State of Florida. statutes or orders which may pertain to the engagement. Monitoring and Communication The Firm will report the following information to the IWe will also provide technical assistance to ensure City Commission: City's Comprehensive Annual Financial Report meets all •The auditor's responsibility under generally accepted requirements of the GFOAs Certificate of Achievements auditing standards and Government Auditing Standards for Excellence in Financial Reporting. •Significant accounting policies I Each year,we will also review the financial report filed •Management's judgments and accounting estimates by the City with the Department of Financial Services, •Significant audit adjustments pursuant to Section 2018.32, Florida Statutes,to verify that •Other information in documents containing audited I it is in agreement with the audited financial statements. financial statements •Disagreements with the management •Management consultation with other accountants I •Major issues discussed with management prior to retention •Difficulties encountered in performing the audit. I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman, LLP Ipage 16 I 1 City of Sunny Isles Beach 1 I I I I I _ I I I I _ I 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111IIIIll1111111III li 11 1 Should the audit team become aware of fraud,irregularities 1 or illegal acts,they will make an immediate written report to the City Manager and City Commission. Our approach to the audit engagement integrates 1 traditional auditing techniques with a total systems concept. We will consider the methods used by the City to process accounting information when planning our audit, since they I influence the design of the internal control. The audit will be conducted in the four phases which are shown on the Chart on the next page. I I 1 I I 1 1 1 I I1111111 III Ill 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman, LLP page 17 1 I i City of Sunny Isles Beach II II . - I f l — 1 111111111111111I111111111111111111111111111111111111Illlii11111111111111111111111111illill1111IllillIIIIIII1IIII I I I.Strategic %arming 1 4 ' � � 4.Completion Continuous r. , 2.Execution of , Delivery}and Throughout the Audit Plan I 3.Evaluation of IAudit Results/// \ / I instruments,contracts,other agreements,and minutes Phase I • Strategic Planning of meetings of the commission and various committees. IA thorough understanding of the City and its operating • Review major sources of information such as budgets, environment is essential for the development of an audit organization charts, procedures manuals,financial plan for an efficient,cost effective audit. During this phase, systems,and management information systems. I we will meet with appropriate personnel to obtain and • Determine the procedures necessary with regard to document our understanding of your operations and, opening balances,and obtain reasonable assurance at the same time,give you the opportunity to express your expectations with respect to the services that we will concerning the consistency of application of accounting I provide. Our work effort will be coordinated so that there principles between the year being audited and the will be minimal disruption to your staff. preceding year. • Review the working papers of the predecessor auditor. I During this phase we will perform the following activities: • Obtain and document an understanding of the City's internal control structure, including • Review the regulatory,statutory and compliance making an assessment of audit risk. requirements within which the City operates. I This will include a review of applicable federal laws, • Consider the methods that the City uses to process the City's ordinances,state statutes,County and accounting information which influence the design of the the City requirements and resolutions, debt I1111111111111111111111 1111ill it lII II 11ill li 111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LLP Ipage 18 I I I City of Sunny Isles Beach It- I _ I Ir IMI I I I = I 1 I1111111111111111i11111111I111111 111111i1111111111III li 111111111iIII111111iIIIIIIIIIII11111111111111111 11111111 Iinternal control structure. This understanding includes areporting. This will include final testing in the areas of compli- nce, balance sheet accounts, revenue and expenditures, among others. All draft reports will be reviewed with knowledge about the design of relevant policies, procedures,and records,and whether they have been management before issuance, and the partners will be I placed in operation by the City. available to meet with the commission to discuss our report and address any questions they may have. • Develop audit programs to incorporate the consideration of financial statement assertions, Audit Management Plan Ispecific audit objectives, and appropriate audit Our audit approach is to develop a specific audit action plan procedures to achieve the specified objectives. tailored to the individual needs of our client. For each audit we • Identify and resolve accounting, auditing, and reporting develop the most efficient combination of audit techniques se- 1 matters. lected from the following methodologies. Phase II - Execution of Audit Plan Auditing Standards promulgated by the American Institute of The audit team will complete a major portion of Certified Public Accountants provide guidance for I transaction testing and audit requirements during this phase. auditors in assessing the internal control structure for The procedures performed during this period will enable the purpose of the audit. As auditors, we consider the us to identify any matter that may impact the completion internal control structure which consists of the following I of our work or require the attention of management. five elements. Tasks to be performed in Phase II include, but are not limited to the following: The Control Environment I The control environment includes the management • Analytical procedures are applied in this stage of the philosophy, operating style, organizational structure, audit to assist in planning the nature,timing,and extent functions of various boards and committees, methods of of auditing procedures used to obtain evidential matter assigning responsibility,personnel policies and procedures,and Ifor specific account balances or classes of transactions. various other factors that reflect the City's concern • Perform substantive tests of account balances and with control in the area of finances. We will read the various transactions.Samples will be drawn of major transaction documents that impact this environment, and talk to systems, including cash disbursements.cash receipts, employees to see how these ideologies are portrayed at Ipurchases,and payroll. various levels. • Perform tests of compliance with laws, regulations, Risk Assessment contracts,and grants. After understanding the control environment,we will identify 1 • Review test results and preliminary conclusions and assess the relevant risks to achieving the objectives of the financial system. Phase III—Evaluation of Audit Results IThis phase includes a review of all audit documentation Control Activities by the partners to ensure that testing and documentation sup- The control procedures are integrated in the components of port the conclusions reached. This phase also includes prelim- the control environment and accounting system. While gaining inary discussions with management of the audit an understanding of those areas,we will assess the control pro- findings. cedures that the City has in place. Consideration will also be given to potential improvements to the efficiency Phase IV—Completion and Delivery and effectiveness of the procedures in place. Any I In this phase of the audit. we will complete the tasks suggestions for improvement will be communicated to related to the closing of year-end balances and financial the appropriate person(s). I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LLP page 19 I I I I City of Sunny Isles Beach ( ISI II IMI I I l = I I 11111111111 I 1 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 IInformation and Communication Analytical Procedures We will document the formal and informal information Professional Auditing Standards on Analytical Procedures, I flow relating to the processing and recording of financial transactions. provides guidance on the use and extent of analytical procedures in all audits. Analytical procedures are required in the planning and Monitoring overall review stages of the audit,and are used in the In this final component we will review City practices following areas: that are in place to monitor the performance of its internal control structure Audit Planning I Sampling Considerations Analytical procedures can provide great insight in planning an audit. These analyses can enhance our understanding of Our professionals will utilize sampling methodologies the City's transactions and events that may have occurred designed to ensure effective audit procedures are applied in during the year under audit. I the most efficient manner. We compare the current balances to the prior year and to the current budget. Isolating significant differences can Sampling Techniques identify areas that may require additional attention during I We will utilize representative audit sampling procedures the field work. For example, such a review could identify a with respect to substantive tests of details and tests of new revenue source for which we would need to obtain controls and tests of compliance,where a sample of documentation supporting the City for collecting such documentation is to be tested as the principal evidence of monies. I a control. During tests of controls,the tests will generally consist of a combination of corroborative inquiry and either Substantive Tests observation,examination of documents or re-performance. Analytical procedures can be used as effective substantive We will use attribute sampling to test documentary evidence tests in certain circumstances, (or example,testing certain I as documentation will be the principal corroborative payroll related expenditures,such as payroll taxes,which are evidence of identified controls. a specific percent of wages. I Statistical and Non-statistical Sampling Overall Review Substantive tests of details and tests of controls can be Analytical procedures used at the conclusion of the audit performed using either statistically or non-statistically based are designed to assess the conclusions reached and evaluate techniques. Statistical approaches will be based on our the overall financial statement presentation. I calculation of risk factors. If a non-statistical approach is deemed appropriate,we will design our procedures to Internal Controls obtain levels of assurance that we judge to be equivalent to The internal control segment is the foundation for the I those required when using statistically based techniques. entire audit and involves an extensive understanding and evaluation of the City's operating and management informa- Sample Sizes tion systems and all related internal controls. The results of For tests of controls,sample size will be based on the this evaluation will influence the nature,timing and extent of I planned or supported assessed level of control risk and the number of planned or actual deviations expected. our substantive audit procedures. This approach ensures that we achieve maximum efficiency and provide valuable For substantive testwork,sample size will be a function feedback to management regarding the effectiveness of I of population, materiality,and risk factors. controls being relied upon throughout the year. A thorough understanding of the internal controls of an I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman,LLP ' page 20 I I I City of Sunny IslesBeach _ 111111111111111111111111111111111111111111111111IIIlii111111111111111111111111111111111111111111111111111111111I Iorganization is critical in planning our audit procedures and standards for testing and reporting on compliance with laws providing useful comments and recommendations to the and regulations. In all financial statement audits,the auditor I City. We utilize a standardized control overview document must consider laws and regulations that have a direct and which assists us in identifying key elements within internal material effect on the financial statements. Further,the control,such as the entity's risk assessment process,the auditor designs audit procedures to provide reasonable control environment,information and communication assurance that the financial statements are free of material I systems,and general monitoring and control activities. misstatements resulting from violations of these laws and Our evaluation of internal control includes considering the regulations that have a direct and material impact on individual components noted above and then considering the the financial statements. For governmental entities,this I effectiveness of internal control as a whole. We will obtain requirement is even more important given the variety our understanding of each of the elements through the of legal and contractual considerations typical of the following procedures: government environment. Identifying applicable laws and regulations is fundamental I • Meeting with the City's personnel to discuss operations;and to fulfilling the responsibility of understanding their effects. We will obtain this knowledge through the following sources: • Reviewing internal assessment of internal control • Discussion of compliance requirements with The control overview document helps to ensure that all the City's officials, including legal counsel. elements of internal control are considered. • Identification of compliance matters in statutes, financial ordinances,the City's policies,contracts, I Subsequently, (or significant internal control categories,we grana and debt agreements. will obtain an understanding of the design of relevant policies • Review of the City's commission meeting minutes. and procedures,determine whether such procedures have been placed in operation and assess control risk. This re- • Inquiries of the program administrator of the I view begins by holding interviews with data processing and governmental entities that provided grants about accounting personnel and evaluating your internal system restrictions,limitations,terms and conditions under and accounting documentation. We will then prepare which such grants were provided including review of the I documentation of the major systems. To the extent it is OMB Circular A-133 Compliance Supplement and the available;we will also use internal control documentation Florida Single Audit Act. currently available. This review is organized into major • Our existing knowledge of federal and state laws. accounting cycles. IWe have found through our experience that there are two Statistical Samples Offered To Be Performed In primary methods to test controls. The Audit Based On Federal Grant Funds Awarded To The City • Documented controls—Tested by reviewing a sample During the planning of the Single Audit engagement of transactions for evidence that the control was (if required in any year),we will identify the major programs being performed. to be audited pursuant to Circular OMB A-133. As required, I • Undocumented controls—Tested through inquiry and observation procedures with appropriate the determination will be based on the dollar amount of federal expenditures and the associated program risk. department personnel. Further,as appropriate,our audit will be planned to Laws and Regulations provide for a low level of assessed control risk. I Statement on Auditing Standards from the American • After we have identified the major programs,we will Institute of Certified Public Accountants,establishes perform appropriate auditing procedures, including tests of controls, tests of compliance with laws and I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services I Alberni Caballero&Fierman,LLP page 21 I I I City of Sunny Isles Beach II I = I — I I 1 M l I I I = l - I IIIIIIIIIIIIIIIIIIIIIIIIIIIIIII111111I111111111IIIIIIIIIIIIIll IIIIII1111111111111111111111111111111111111111111 Iregulations,and substantive testwork. Sampling ben are trained on new software and are skilled in a wide va- methodology determination, i.e., statistical, or riery of computerized applications. I non-statistical, random, systematic or judgmental An important component of our audit is the review of IS selection method, etc., will be based on the auditor general controls.We understand that the effectiveness of many experience and judgment. client control procedures is dependent on reliable computer- generated data which result from proper IS general controls. I Description Of Procedures To Be Used To Therefore, we will analyze these controls to determine the Ensure The Accuracy Of The Statistical and/or adequacy of the internal control environment. Nonstatistical Samples Our IS expertise,combined with extensive auditing and con- ToI ensure that samples selected for attribute testing suiting experience mean that we understand the technical in- (tests of controls and compliance) and variable testing tricacies of complex information systems in the context of (tests of details/substantive testwork)are"accurate",or valid, real-world application. all samples will be reviewed and evaluated to ensure that items I selected are: Utilizing this expertise we will be able to: • Representative of the population so that characteristics of the sample can be reasonably projected to the • Evaluate IS general controls within the computer I entire population environment; • Of adequate size based on internal controls,tolerable • Document critical transaction processing systems; error, expected deviations, acceptable confidence • Identify key processes and controls within these I levels,etc. transaction processing systems; • From a complete population • Evaluate the effectiveness of identified controls; • Advise the audit team on results of the evaluation Experience In Information Systems And and effect on planned audit procedures; I Technology and Extent of Use of EDP Software • Design, develop and execute computer-assisted audit in the Engagement techniques using computer audit software packages; Our approach to auditing integrates traditional auditing tech- • I piques with a total system concept.We are actively committed Assess the internal controls to using computer-based audit techniques. We have assigned an IT Specialist to assist in this process, Our knowledge of information systems(IS)and the use of pa- see page 10 for his biography. I perless audit software yield significant savings in the time re- quired to complete an audit. Approach To Be Taken In Completing Today's marketplace provides firms, large and small, The Single Audit(If required in any year) national and local, with sophisticated computer-aided Our objective in this area is to perform a single audit which I audit tools necessary to perform data analysis and report gen- meets the needs of the grantor agencies and the eration. requirements of OMB A-133. A client's IS environment influences the nature,timing,and In order to achieve this objective, we follow the following extent of planned auditing procedures. Because most of our techniques: I clients utilize computerized accounting systems. our profes- sional team is experienced with various IS systems. Planning and Supervision • Inquiry of management regarding identification of I As computers have become more integral to the financial the grants subject to single audit management system,we have met the challenge by incorpo- • Review of grant documents rating new audit techniques into the audit process.Staff mem- • Review of OMB Circular A-133 Compliance Supplement I1111111111111111111111111111111111111111111111111111 III 111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman, LIP Ipage 22 I I I City of Sunny Isles Beach I1 lel II - IMI 11 i = L 1 111111111111111111111 III IIIII 11111111111 111111111111111111111 III lIl11111111111111111111111111111111111111111111I I • Review of Federal legislation for the enacted laws A-133 .215 (c) to be audited as major; audit such and regulations additional programs as may be necessary to comply I • Instruction to staff as to the requirements of the with the percentage of coverage rule Single Audit • Supervision of staff in the performance of the procedures Schedule of Expenditure of Federal and State Awards • Perform procedures to determine the Schedule of • Consideration of the effect of computer processing on Federal Awards are presented fairly in all material the nature, timing and extent of auditing procedures respects in relation to the City's financial statements taken as a whole I Assessment of Risks Determine that the City was able to reconcile the • • Perform an assessment of engagement risk by considering amounts presented in the schedule to amounts in the the level of Federal financial assistance and the nature of financial statements the various programs; corresponding consideration of I external environments, internal factors, irregularities, Assess the appropriateness and completeness of the illegal acts,fraud and other noncompliance matters. • City's identification of Federal programs included in the schedule • The single audit is subject to the same risk assessment at • I the account balance or transaction level made in the Determine that the City properly disclosed the basis financial audit of the entity. The single audit is designed of accounting and the significant accounting policies used to obtain assurance as to compliance with the grant in preparing the schedule agreements and the single audit requirements of OMB I A-133, while the financial audit is designed to obtain Materiality assurance that the financial statements are free of • Determine materiality based on the major program material misstatement. Consequently,the single audit I constitutes only a piece of the financial audit. Internal Control over Major Programs • For each of the 14 types of compliance requirements Determination of Major Programs (listed in the Compliance Supplement) which are • Determine if the City is a low or high risk auditee applicable and material to each major program, I • Identify the larger Federal programs based on the dollar document an understanding of the 5 components of threshold Identify in A-133 520(6)and label them as internal control (Control Environment/Risk Type A programs,with the remaining programs labeled Assessment/Control Activities/Information and t as Type B Communication/Monitoring)sufficient to plan the audit to support a low level of control risk • Perform and document risk assessment procedures on each Type A program to identify those that are ' Plan the testing of internal control 1low risk • Make a sample selection to test internal control • Consider the criteria in A-133 when performing the risk following the sample selection techniques under Sample assessment on Type B programs Sizes and Statistical Sampling •II . Audit at least all Type A programs not identified as low Reach a conclusion as to the effectiveness of the internal risk;audit Option 1 -At least half of the high-risk Type B control elements and all significant deficiencies or programs over the Type B threshold (if risk was assessed material weaknesses(if any). for all Type B programs subject to risk assessment)or • If no internal control is found on any of the 14 types of I Option 2-At least one high-risk Type B program for compliance requirements, disclose as a significant each low-risk Type A program;plus programs that are deficiency or material weakness(if any). requested in accordance with the requirements in I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services I Alberni Caballero&Herman,LLP page 23 I I I City of Sunny Isles Beach 1 I I _ I II I _ I I I 11=11 I - 111111111111111111111111111111111111111111111111111111111111111li 11111111 III I li1111111111111111111111111111111I 1 Appropriate Planning and Utilization of Staff Year-Round Involvement Our involvement with the City does not end when our I — — — financial statements are issued. We remain involved with the City through our monthly reviews of the minutes of the City's Level of Staff and Hours Assigned Board meetings and communications regarding new account- to each Proposed Segment ing standards that have been issued that may affect future au- I Seniorg dits. Our year-round involvement ensures a timely and Partners Mana er Supervisor Senior Staff Total efficient audit and helps us and the City address any issues before the audit. Strategic 10 15 20 15 0 60 IPlanning GFOA Certificate of Achievement for Excellence in Execution of Financial Reporting Program the Audit 15 20 40 50 80 205 AC&F is proud to have assisted all the governmental clients I Plans who have participated in the GFOA Certificate of Achieve- Evaluate ment for Excellence in Financial Reporting Programs(CAFR) Audit 10 25 25 15 0 quality for this award.This certificate program is recognized as I Results Completion the highest award in governmental financial reporting.The Certificate of Achievement has been awarded and Delivery 5 I S I S 0 0 30 on all of the financial statements our partners have reported in the certificate review program.We will assist the City at no ITotal 40 75 100 80 80 ® additional charge. We understand the significance and necessity of proper planning as it relates to performance of a successful and timely I audit. An important aspect of proper planning is our Engage- ment Partner's advance coordination and specific instruction with the Finance Department,allowing an I efficient utilization of staff regarding both preparation of supporting schedules and reconciliations,in addition to essential document/record gathering. I Electronic Workpapers In keeping with our philosophy of providing services that you would expect from a large national firm,we use the latest paperless audit software and networking on our audit I engagements. Electronic workpapers continue to improve productivity and efficiency in the audit process. These efficiencies are passed on to our clients through lower fees and time savings. The City's workpapers are scanned or I imported directly into our audit programs saving the City time and the cost of copying or printing such workpapers. I 1 11111111 III ill11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Fierman,LLP Ipage 27 I I I City of Sunny Isles Beach i I I I - I = I 1 11111111III II 1111111111111111111111111111111111111111111111111111111111111111111111111111111111III li 1111111111 1 Based on the requirements presented in the Request for Pro- success in assisting our clients in meeting deadlines posal the engagement timeline is presented below: established by the State,County,Council,or Commission. IWe have had great success in following this approach with other governmental agencies and we are confident that our prior expe- rience in its application will lead to a successful I delivery of the audit. A large part of this success will be tied to ENGAGEMENT TIMELINE City's ability to deliver the requested information timely. We un- Proposed timeline for completing the Audit derstand that as in all large agencies, City staff is busy dealing with day to day operations. We will make sure to Strategic Planning By August 30, 2016 provide requests for information with sufficient enough lead time to Detailed Audit Plan By August 30,2016 not be disruptive to City staff. We will work with City staff to en- I Execution of the Audit Plan Nov 2016-Dec 2016 Courage open communication in order to mitigate delays and/or misunderstandings. We do not Draft Auditors Report By January IS.2017 anticipate that anything more than what has been presented and Management Letter in the Request for Proposal will be required of City however if there I Financial Report By February 28, 2017 is such a need,we will communicate that in writing to City manage- ment. 8. IDENTIFICATION OF POTENTIAL AUDIT I Note:This is a proposed timeline based on the requirements set PROBLEMS forth in the Request for Proposal and can be adjusted as needed We are proud of our recognition as a technical resource to better accommodate the City's needs if the City chooses to for accounting and auditing standards. We keep abreast of I do so. emerging technical issues with our clients and communicate accordingly. We do not anticipate any potential audit AC&F has a clear understanding of the reporting requirements problems. Our audit team understands the issues relevant outlined in the request for proposal. In this regard,AC&F has to the City of of Sunny Isles Beach. The combination of our Firm's I developed a schedule that takes into consideration the City's reporting requirements and deadlines. resources, level of partner involvement and experienced team members provides an excellent audit team of In order to achieve these goals, we start early in the professionals capable of servicing your needs. engagement and complete as much of the planning and Regular communication will be ongoing with the City's I intemal control testing as possible. This allows us to focus on the personnel. allowing for timely knowledge of matters as they arise. financial transactions after City has closed its books. We integrate When we learn of matters the City may not be aware all of our procedures in order to ensure that we can deliver our of,we will be active in conveying relevant information. I reports in sufficient enough time to meet City deadlines. Our Partners are involved throughout the We understand the audit and accounting requirements entire process to ensure that any matters that arise are dealt affecting your audit. As with other issues that may arise, we will with quickly. This is an essential process followed by AC&F to work with management throughout the year to achieve appropriate I prevent surprises that could stall the engagement. resolution. AC&F is also committed to providing staff that are knowledgeable in governmental and governmental pension plan 9. DOLLAR COST PROPOSAL I activities. This significantly reduces the time spent by your staff See separate sealed emvelope for fees. explaining the basic elements of how governmental agencies work and operate. This is considered a key factor in our I III II 111111111111111111 1111111111111111111111111111 IIIlllllllll11111111111111111111I1111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero 8 Fierman,LLP page 28 I I I City of Sunny Isles Beach II 1 _ 1 - 11 i i I I I _ 1 I 1111111111 III Ill 111111111111111i11111111111IIillllllill111111lllllilllill11111111111111111111111111111111111111 I gCONCLUSION: ALBERNI CABALLERO&FIERMAN, LLP IS THE "RIGHT" • Coordinate with the City's personnel, to ensure CHOICE FOR THE CITY OF SUNNY ISLES BEACH minimum disruption and maximum contribution of Ithe City staff • Develop and maintain open lines of communication I WE PLEDGE WE WILL: with the City to help expedite the audit process and • Provide a qualified and experienced audit team possessing avoid awkward end-of-engagement"surprises" knowledge of the operation and administration of the City compliance and legal requirements,and accounting • Technical advice and GASB Standards implementation I and reporting for operations pursuant to auditing at no additional cost to the City.This is important as there standards and legal requirements are several significant upcoming GASB Statements which will need to be implemented. I • Demonstrate our commitment to quality client service through: • Develop and maintain open lines of communication. • Ease of accessibility • Prompt response to questions,comments,or requests • The partners and staff of Alberni Caballero & I • Insight and suggestions regarding internal controls, Fierman, LLP are committed to providing the City management, and operation, as proper, for both with our resources and specialized expertise. We are local financial and compliance considerations with all decision making at the local level.We have the I technical expertise and experience without the high cost. • Provide value and services above and beyond the We vow to work closely with the City's staff to traditional auditor's "product" - we will accomplish not only those minimum requirements set "Po the extra mile" forth in your Request for Proposal. but also to exceed 1 those expectations. I I I I I1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 Proposal for Professional Auditing Services Alberni Caballero&Herman, LLP page 29 I 1 1 1 1 1 1 1 1 1 1 1 Letters of Recommendation 1 1 1 1 1 ' I IOI II IOI I I ICI I 1 au(fi Council Members I Carlos Hernandez =jz ia Mayor ' a. Jose F. Caragol Vivian Casals-Mufioz • Isis Garcia-Martinez Council Freida,; 4`oenoii►ti° Katharine E. Cue-Fuente Paul B. Hernandez Luis Gonzalez City of Hialeah Lourdes Lozano Council Vice President September 23, 2013 RE: Nestor Caballero 4649 Ponce De Leon Blvd. ' Suite 404 Coral Gables, FL. 33146 To Whom It May Concern: It is a great satisfaction for me to write this letter of recommendation for Nestor Caballero, and ' • his firm Alberni, Caballero & Company, L.L.P. Mr. Caballero and his firm have performed the City of Hialeah's audit from fiscal year-end 2007 through 2012 and have been engaged to perform the 2013 fiscal year audit. Mr. Caballero's professionalism and high level of expertise were instrumental in completing our year end audit and in receiving the Government Finance Officers Association award for excellent I _ financial reporting for the 2007 through 2011 fiscal year and we are confident that we will again receive the award for the 2012 fiscal year. Mr. Caballero is always available to us any time of the year with any questions that we may have and we are very grateful for his outstanding service. There is a strong feeling of commitment and value placed on accurate and precise work from his firm. I was particularly impressed with the efficiency and timeliness in which the firm performed, in the process keeping down • our costs. I would highly recommend Mr. Caballero and the firm,Alberni, Caballero and Company, L.L.P.-to t other government agencies as I know that they would provide the same professional and dedicated service that they do for the City of Hialeah. w4l1 . J. ierCollazo ' Finance Director • 501 Palm Avenue,Hialeah,Florida•33010.4719 . www.hialeahf gov 1 '4\* to ' Cufl x434- rLoaavA Department of Finance Robert Daddario, CPA Finance Director September 25, 2013 To Whom It May Concern: It is with great pleasure that I offer this recommendation of the audit services provided by Nestor Cabellero, CPA, and his firm, Alberni, Caballero & Company, LLP. ' Alberni, Caballero & Company has been the Town's auditors for the past six years and we will be retaining them for the audit for the Town's year ending September 30, 2013. Nestor and his staff made our transition from a previous ' audit firm an effortless exercise and working with Nestor and his staff was a pleasure. They exhibited a high level of professionalism and always dealt with us in a patient, friendly and respectful manner. I had complete confidence in ' seeking Nestor's advice on governmental accounting and reporting issues as his extensive background and experience in such matters makes him well qualified to offer advice in these areas. What I appreciated most was Nestor's "practical" I way of addressing complex, technical issues and recommending possible solutions. While the Town of Cutler Bay is a relatively small municipality, Nestor treated us with importance and always made himself available to the Town Council and Town Staff as needed. This was greatly appreciated by everyone here at the Town. ' Should you have any further questions, please feel free to call me at the Town. 1 Sinc= ely, 1 1 Robert Daddario, CPA Finance Director I t 1 Fre.:7 s� s4 of ••,+y CITY OF MIAMI SPRINGS II William Alonso CPA, CGFO ' J dl, Finance Department r-:.?" J 201 Westward Drive " ' Miami Springs, FL 33166-5289 Phone: (305) 805-5014 Fax: (305) 805-5018 1 September 17, 2013 ' Mr.Nestor Caballero, CPA Alberni, Caballero& Company,LLP 4649 Ponce De Leon Blvd., Suite 404 ' Coral Gables, Ha.33146 Dear Sirs: • During the past 10 years,your firm has been responsible for the city's year end audit and subsequent presentation to Council of the city's CAFR. I would like to extend my appreciation for all of your professionalism with which your firm has performed this task. You have met all of our deadlines, including the • ' presentation of the CAFR to our Council during the first Council meeting in January. Furthermore,the city has been awarded the GFOA's certificate of achievement for its CAFR in each of those ten years you have been performing our audits. I would also like to extend our gratitude for your assistance in the development of our accounting policies and procedures manual, as well as your assistance in finding and correcting prior year accounting MOTS. Once again thank you for your dedication and professionalism. William Alonso., CPA CGFO Assistant City Manager/Finance Director 1 I 1 1 1 I I 1 ' /012-En VL c g 1 Licenses to Practice in The State of Florida 1 I I I I ' i ioi a ICI I poi 1 RICK SCOTT,GOVERNOR KEN LAWSON. SECRETARY ISTATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER 1 " 2AD64536 ' _ fic The ACCOUNTANCY:PARTNERSHIP .. Named below IS LICENSED •gra.. `• Undei.the'provisions of Chapter 473 FS. :Expirationdate`:-DEC 31, 2017 , K. ., ' �ALBERNI CABALLERO&•f IERMAN LLP - �_ +r� '/f4649•PONCE DE bEON BLVD e C- SUITE 404,C,- :w._cz-_r —'s ' -_� : >�ti *A I _ ; mow_ ; , ar_'I . { /..#1<< :/::::-:: / I I 1 RICK SCOTT,GOVERNOR KEN LAWSON,SECRETARY ' -- STATE OF . DEPARTMENT OF BUSINESS AND PROF.ESSIONALREGULATION 1y _ BOARDOF'ACCOUNTANCY . - 6j. M V LICENSE NUMBER -� - - _ ii,�• f � \, I{ .A00030376. .. . - _- _ - .144` I The.CERTIFIED,PUBLIC ACCOUNTANT ` : Named below ISLICENSED=' - .-Unde6the provisions of Chapter 473 FS _ ' ■ r'Expiiation'date DEC 31 "2016 -'` -- ; II t4)./V-:--e2> s CABALLERO..NESTOR= _ '� � \\ • 4 . k 44649 PONCE DE LEON BLVD '0 ‘•. ' .1 * . Ie. V' "SUITE GAB ES-- 4 ` y \ j i.: ,�/�/ CORAL-GABLES AFL-33146`�'•q- !\ ,� ,� f V/7!� -r:7-N1.-E---S-T0;1 C .., 71„.,.y,i.-•— "" `'+\�`4.\ �"s,� �t\ ❑ ice 'o• \tt1 ISSUED: 0925/2014 DISPLAY AS REQUIRED BY LAW SEO0 L1409250000950 I I STATECIF.FLORIDA DEPARTMENT OFBUSINESSAND:PROFESSIONAL-REGULATION ❑"'' :I, ❑ BOARD OF ACCOUNTANCY LICENSE NUMBER • '5 ..•y "AC39267 -• !r#7 I The,CERTIFIED:PUBLICACCOUNTANT t 'oti• Named below IS LICENSED- ❑ Undei.the provisions of Chapter 473 FS. • 'Expifatioddate:-DEC,31..2015 -- - I ; ' r eFlERMAN;ANDREW S_` — ' _I 1 ' %0320SW 132 PLACE F 'l ? • �j-MIAM FL 33175 -- ti � \., �. ,' a Cl''‘'‘--'-` a /c 6 - ��=- —�—'-NT-_,, --o� , 'I%t g fp -s,\N . . YITAFIIQIDAi80 ,t, RICK SCOTT ISSUED. 10232013 SEC s L1310230000665 KEN LAWSON GOVERNOR DISPLAY AS REQUIRED BY LAW SECRETARY I I I • I ,� z STATE OF FLORIDA IT a++ DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION -'•r,,� n ' BOARD OF ACCOUNTANCY (850) 487-1395 `w ::%' ` 240 NW 76TH DRIVE, SUITE A 1 GAINESVILLE FL 32607 I HERRERA, JORGE LUIS I 11530 SW 145TH AVE MIAMI FL 33186-6679 I ICongratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and STATE OF FLORIDA Professional Regulation. Our professionals and businesses range J DEPARTMENT OF BUSINESS AND from architects to yacht brokers,from boxers to barbeque restaurants, `:- ' PROFESSIONAL REGULATION and they keep Florida's economy strong. '�" e" - _ ���•-' AC0020278 _ti , ISSUED, 09/22/2013 Every day we work to improve the way we do business in order to �" -"."•�•''.- serve you better. For information about our services,please log onto CERTIFIED PUBLIC ACCOUNTANT,,.:. www.myfloridalicense.com. There you can find more information i HERRERA,JORGE-LUIS"==--1.-about our divisions and the regulations that impact you,subscribe to department newsletters and learn more about the Department's '' Y:• initiatives. ,, '. - IOur mission at the Department is:License Efficiently, Regulate Fairly. ;L.° "` We constantly strive to serve you better so that you can serve your IS LICENSED under the provisions of Cn.t73-FS. customers. Thank you for doing business in Florida, ria age: DEG 31,Ale u30322mL1311 and congratulations on your new license! I I . The Department of State is leading the commemoration of Florida's 500th anniversary in 2013. For more information, please go to www.VivaFlorida.org. fllflulllt. IDETACH HERE STATE OF FLORIDA I DEPARTMENT OF BUSINESS AND BOARD OF ACCOUNTANCYPROFESSIONAL REGULATION 0 1.q) 11:1 ' LICENSE NUMBER AC0020278 i ' I r 1 The CERTIFIED PUBLIC ACCOUNTANT r ' :.j• ••• • Named below IS LICENSED ❑� . Under the provisions of Chapter 473 FS. IExpiration date: DEC 31, 2015 - I HERRERA, JORGE LUIS „-,....- 11530 _ 11530 SW 145TH AVE",_ �___� _ MIAMI/� _FL-33.186-6679'`”"^'`---- -•-•,-- �--.: y ilijk _ _ \ \� \\\. ., !`,• VIVA H00101500. ~Y�� _ \ � RICK SCOTT ISSUED: 09/22/2013 SEG k L1309220001031 KEN LAWSON GOVERNOR DISPLAY AS REQUIRED BY LAW SECRETARY 1 1 1 1 1 1 1 1 1 1 1 Insurance 1 1 1 1 1 1 IALBER-4 OP ID: YL ACC)R0' CERTIFICATE OF LIABILITY INSURANCE DATE(MM DDMY I 1/4.----- 10/19/2015 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED I REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy,certain policies may require an endorsement A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). 1 PRODUCER CONTACT NAME: iSure Insurance Brokers 8700 W.Flagler St,Suite 270 (MCC.Na, Enc 305-223-2533 I jAAiXc,ND): 305-220-0765 Miami,FL 33174 E-MAIL Javier A.Fernandez ADDRESS: INSURER(S)AFFORDING COVERAGE NAIL# INSURER A:Travelers P&C Co. of America 25674 I INSURED Alberni,Caballero&Fierman, INSURER e:Great American Assurance Co. 26344 LLP 4649 Ponce De Leon Blvd 4404 INSURER C:Travelers Ind. Co.of America 25666 I Coral Gables, FL 33146-2118 INSURERD: INSURER E: INSURER F: COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: ITHIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. /NSR ADDCSUBR POLICY EFF POLICY EXP LTR TYPE OF INSURANCE IINSD IpfDI POUCY NUMBER LIMITS (MMIDOM'VY) (MM/DDlYWVI I A X I COMMERCIAL GENERAL UABIUTY EACH OCCURRENCE 5 1,000,000 CLAIMS-MADEI I I X OCCUR 6604C15900A 09/3012015 09/3012016 DAMAGE TO(Ea m.,EreDence) 5 100,000 I MED EXP(Any one person) 5 5,000 PERSONAL S ADV INJURY 5 1,000,000 GENII.AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE 5 2,000,000 I POLICY JECT I I LOC PRODUCTS-COMP/OP AGG 5 2,000,000 I OTHER: 5 AUTOMOBILE UABIUTY I COMBINED SINGLE LIMIT $ 1,000,000 (Ea amdene A I ANY AUTO 6604C15900A 09/30/2015 09/30/2016 BODILY INJURY(Peroerson) 5 I AUTOS ALL OWNED �SU iOWLEO BODILY INJURY(Per acaxn) 5 X HIRED AUTOS X AU O-NON-OWNED (PerPROPERTYODentDPMAGE 5 5 UMBRELLA LIAB I OCCUR EACH OCCURRENCE 5 I EXCESS UAB I I CLAIMS-MADE AGGREGATE S I I OED I I RETENTION I 5 WORKERS COMPENSATION I PESTRTUTE I OET. AND EMPLOYERS UABIUTY C ANY PROPRIETOR/PARTNER/EXECUTIVE ION/NIA IHUB6C11872A15 01/01/2015 01/01/2016 E.L EACH ACCIDENT 5 1,000,000 OFFICER/MEMBER EXCLUDED? 1 (Mandatory In NH) EL DISE SE-EA EMP!OYEES 1,000,000 It yes,desa to under DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT S 1,000,000 B PROFESSIONAL LIAR ACP367631115I09/30/2015 09130/2016 EACH 1,000,000 AGGREGATE 1,000,000 DESCRIPTION OF OPERATIONS!LOCATIONS I VEHICLES(ACORD 101,AddItional Remarks Schedule,may be attached it more space is required) I Accountants office I 1 CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE I THE EXPIRATION DATE THEREOF, NOTICE WILL BE DEUVERED IN Alberni Caballero& ACCORDANCE WITH THE POLICY PROVISIONS. Fierman, LLP A`UT�HOO/RRZZ"7iEED�, ' REPRESENTATIVE ©198 41 ACORD CORPORATION. All rights reserved. ACORD 25(2014/01) The ACORD name and logo are registered marks of ACORD I 1 1 1 1 1 1 1 1 1 fin_ kV. _� _15) 1 Peer Review Report 1 1 1 1 1 1 L_ IOI U CI I I IOI I 1 INFANTE & COMPANY ro CERTIFIED PUBLIC ACCOUNTANTS•BUSHES$CONSULTANTS ' Membn Ot Marna.,Ear-Lave Carwe Aswan Nance Of CPAs :93L Femav:S��t •Cam ?or ASt ajakty Sume 30 •Errabyee Barer r,Flan AW:[Oslty Center I-1oe,wtOO.FL 3Rict •Gweem+v.ul A:tl,t Qmlay Cern!, TNea`v,e 6561 322-BEES •Pronaa Camera 4xtce Secrr,n Fax 656]322-EBBE ' •TNn Cmai.n of CPAs ••••••W onftinte=p11.an 1 System Review Report July 23, 2015 ' To the Partners of Alberni, Caballero &Fierman, LLP and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Alberni, Caballero &Fierman, LLP (the firm) in effect for the year ended January 31, 2015. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As part of our review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our ' procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards. In our opinion, the system of quality control for the accounting and auditing practice of Alberni, Caballero & Fierman, LLP in effect for the year ended January 31, 2015, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Alberni, Caballero &Fierman, LLP has received a peer review rating of pass. Infante&Company 1 1 1 1 1 1 1 1 1 1 1 1 1 /oy DLz- 1 Minority Certification 1 1 1 1 1 1 i ion I , ion , r - Id i 1 1 Internal Services Department MIAMI- DE Small Business Development 111 NW 1 Street. 19th Floor COUNTY Ntanl,Fialaa 33129 in •ade.gov 7305.3753111 F 305-375-3160 April 03, 2015 CERT NO: 14-425 ' Approval Date: 4/3/2015 - SBE Mr. Nestor Caballero Expiration Date: 4/30/2018 ALBERNI CABALLERO 8 HERMAN. LLP ' 4649 Ponce De Leon Blvd#404 Coral Gables, FL 33146-0000 Dear Mr. Caballero: Miami-Dade County Small Business Development(SBD). a division of the Internal Services Department(ISO) has completed the review of your application and attachments submitted for certification. Your firm is officially certified as a Miami-Dade County Small Business Enterprise(SBE) in accordance with section 2-8.1.1.1.1 of the code of Miami-Dade County. This(SBE) certification is valid for three years provided that you submit a"Continuing Eligibility Affidavit"on or before your anniversary date of(Aoril 031 for the first and second year of the three year period. The affidavit must indicate any changes or no changes in your firm pertinent to your certification eligibility. The submittal of a "Continuing Eligibility Affidavit"annually with specific supporting documents on or before your Anniversary Date is required to maintain the three year certification. You will be notified of this responsibility in advance of the Anniversary Date. Failure to comply with the said responsibilities may result in immediate action to decertify the firm. If at any time there is a material change in the firm including, but not limited to, ownership, officers, director, scope of work being performed, daily operations, affiliation(s)with other businesses or the physical location of the firm, you must notify this office in writing within (30)days. Notification should include supporting documentation. You will receive timely instructions from this office as to how you should proceed, if necessary. This letter will be the only approval notification issued for the duration of your firm's three years certification. If the firm attains graduation or becomes ineligible during the three year certification period,you will be properly notified following an administrative process that your firm's certification has been removed pursuant to the code. ' Your company is certified in the categories as listed below affording you the opportunity to bid and participate on contracts with Small Business Enterprise measures. Please note.that thecategories listed are very general and are used only to assist our customers in searching the directory for certified firms to meet contract goals. You can find the firm's up-to-date certification profile as well as all other certified firms on the Miami-Dade County Internal Services Department, Small Business Development Certified Firms' Directory at the website htto-//www miamidade goy/business/hi_inesscertification-orogramv asn. Thank you for your interest in doing business with Miami-Dade County. Sincerely, CI ous , SBD Section Chief Small Business Development Division ' CATEGORIES.Kar firm may Oct or parM1opa1e on coreracs only Unger mese ra:egones) 20810.ACCOUNTNGTNANCML BOOKKEEPING.BP-LNG AND ervOCNG.9UDSETNG PA^tOLi.T.xEE.ETC iseE) ' 91910'ACCOUNTVIGJAUDDNG/BLOGET CONSULTING ISBEI 91853.GOVERNMEN TAL CONSULT/4G ISBEI iAS1 -ACCOUNTNG SERVCES)NOT OTHERWISE CLASSIFIED)IEEE) I I I I I I I I I I I Required Forms I I I I I ' i - ioi II -- ion I poi , I JCITY OF SUNNY ISLES BEACH 18070 Collins Avenue —i .. : " Sunny Isles Beach, Florida 33160 ,y"" �fr J1 305.947.0606 °` wwwsibfl.net `lwt OIt . Ft-a-0 yt O r4y OF SU8 I IDELIVER TO: REQUEST FOR PROPOSAL City of Sunny Isles Beach SECTION 5 OPENING: 2:30 P.M. City Clerk PROPOSAL SUBMITTAL 12/30/2015 18070 Collins Avenue FORMS Sunny Isles Beach, FL 33160 PLEASE QUOTE PRICES F.O.B. DESTINATION, LESS TAXES, DELIVERED IN ICITY OF SUNNY ISLES BEACH, FLORIDA NOTE: City of Sunny Isles Beach is exempt from all taxes (Federal, State, and Local). Proposal price Ishould be less all taxes. Tax Exemption Certificate furnished upon request. Issued by: Purchasing Agent Date Issued: This Proposal Submittal Consists of I Andrew J. Rozwadowski 12/1/2015 Pages 31 through 36 ISealed proposals are subject to the Terms and Conditions of this Request for Proposal and the accompanying Proposal Submittal. Such other contract provisions, specifications, drawings or other data as are attached or incorporated by reference in the Proposal Submittal, will be received at the office of the I City Clerk at the address shown above until the above stated time and date, and at that time, publicly opened for furnishing the supplies or services described in the accompanying Proposal Submittal Requirement. IRFP 15-12-01 PROFESSIONAL AUDITING SERVICES I Procurement Agent: Firm Name: Andrew Rozwadowski Alberni Caballero & Fierman, LLP ICommodity Code(s): I FAILURE TO SIGN PAGE 34 OF SECTION 5 PROPOSAL SUBMITTAL WILL RENDER YOUR PROPOSAL NON-RESPONSIVE I I ICity of Sunny Isles Beach I Request for Proposal No. 15-12-01 28 I CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 305.947.0606 www.sibfl.net O' S nog 5 `e,�/0, su,a 1 SECTION 5 PROPOSAL SUBMITTAL FOR: ACKNOWLEDGEMENT OF ADDENDA INSTRUCTIONS: COMPLETE PART I OR PART II, WHICHEVER APPLIES PART I: LIST BELOW ARE THE DATES OF ISSUE FOR EACH ADDENDUM RECEIVED IN CONNECTION WITH THIS PROPOSAL Addendum #1, Dated December 2, 2015 December 17, 2015 Addendum #2, Dated Addendum #3, Dated Addendum #4, Dated Addendum #5, Dated Addendum #6, Dated Addendum #7, Dated Addendum #8, Dated PART II: ❑ NO ADDENDUM WAS RECEIVED IN CONNECTION WITH THIS PROPOSAL Alberni Caballero & Fierman, LLP FIRM NAME: AUTHORIZED SIGNATURE NA/jay1 •mss DATE: 12/28/2015 TITLE OF OFFICER: Partner City of Sunny Isles Beach I Request for Proposal No. 15-12-01 29 1 CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beech, Florida 33160 soN� t<fr\ 305.947.0606 ° A,,, www.sib8.net t 'n 7 5� n0 5 O %of SUN 1 ' PROPOSAL SUBMITTAL FORM The undersigned Proposer proposes and agrees, if this Proposal is accepted, to enter into an agreement with the City of Sunny Isles Beach to perform and furnish all Services as specified or indicated in the ' Contract Documents for the Contract Price and within the Contract Time indicated in this Proposal and in accordance with the other terms and conditions of the Contract Documents. The Proposer accepts all of the terms and conditions of the Advertisement or Request for Proposal and Instructions to Proposers, including without limitation those dealing with the disposition of bid Security. This Proposal will remain subject to acceptance for 90 days after the day of Proposal opening. The Proposers agrees to sign and submit the Agreement with the Bonds and other documents required by the Proposal Requirements within ten days after the date of the City's Notice of Award. In submitting this package, the Proposer represents, as more fully set forth in the Agreement, that: ' • The Proposer has familiarized himself/herself with the nature and extent of the Contract Documents, Work, site, locality, and all local conditions and Law and Regulations that in any manner may affect cost, progress, performance, or furnishing of the Work. 1 • The Proposer has studied carefully all reports and drawings of subsurface conditions and drawings of physical conditions. • The Proposer has given the City written notice of all conflicts, errors,discrepancies that it has discovered in the Contract Documents and the written resolution thereof by City is acceptable to the Proposer. ' • This proposal is genuine and not made in the interest of or on behalf of any undisclosed person, firm or corporation and is not submitted in conformity with any agreement or rules of any group, association, organization, or corporation; the Proposer has not directly or indirectly induced or solicited any other Proposers to submit a false or sham Package; the Proposer has not solicited or induced any person, firm or corporation to refrain from submitting a proposal;; and Proposer has not sought by collusion to obtain for itself any advantage over any other Proposers or over the City. The City and the successful Proposer will establish completion times for each individual Work Item and the successful Proposer agrees that the work will be completed within the time frames agreed upon and stipulated in the individual Purchase Orders and/or Notice to Proceed. City of Sunny Isles Beach I Request for Proposal No. 15-12-01 30 CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 0,.94I 305.947.0606 www.sibfl.net t ;;;_ ,o� 0 • OI SUN.N Firm Name: Alberni Caballero & Fierman, LLP ' 4649 Ponce de Leon Blvd. Ste. 404 Coral Gables, Florida 33146 Street Address: Mailing Address (if different): ' Telephone No. 305 - 662-7272 Fax No. 305-662-4266 Email Address: andrew@acf-cpa.com FEIN No. 5 /5 0 /9 /1 /2 /3 /4 /0 ' *"By signing this document the proposer agrees to all Terms Signature: / ' (Signature of authorizea ag(?&UAIA-AJ / tPrint Name: Andrew S. Fierman Partner ' Title: THE EXECUTION OF THIS FORM CONSTITUTES THE UNEQUIVOCAL OFFER OF PROPOSER TO BE BOUND BY THE TERMS OF ITS PROPOSAL. FAILURE TO SIGN THIS SOLICITATION WHERE INDICATED ABOVE BY AN AUTHORIZED REPRESENTATIVE SHALL RENDER THE PROPOSAL NON-RESPONSIVE. THE CITY MAY, HOWEVER, IN ITS SOLE DISCRETION, ACCEPT ANY PROPOSAL THAT INCLUDES AN EXECUTED DOCUMENT WHICH UNEQUIVOCALLY BINDS THE PROPOSER TO THE TERMS OF ITS OFFER. City of Sunny Isles Beach I Request for Proposal No. 15-12-01 31 1 J • CITY OF SUNNY ISLES BEACH 18070 Collins Avenue i Sunny Isles Beach, Florida 33160tio �< 305.947.0606 °www.sibfl.net `- 31 , I o� S•'•11):--17-°1:" ) ••• iO1` . 4 f%Or sU$" I 1 AFFIDAVITS I I I 5osNY /Szes ..- - -) I ' •\�� U I P /9O Q tie , * FL0 �\ 5� C/TY OF SUN PCO I I I I I 1 City of Sunny Isles Beach I Request for Proposal No. 15-12-01 34 I I Y 0�NN +. � �keyNON COLLUSION AFFIDAVIT is City of Sunny Isles Beach I 18070 Collins Avenue b 'x- ,o•' Sunny Isles Beach,FL 33160 '0,to. • Telephone:(305)947.0606 Fax:(305)949-3113 ' STATE OF FLORIDA ) COUNTY OF Miami-Dafle ) ' The undersigned being first duly sworn as provided by law,deposes,and says: This Affidavit is made with the knowledge and intent that it is to be filed with the City of Sunny Isles Beach City Commission and that it will be I relied upon by said County,in any consideration which may give to and any action it may take with respect to this Bid. The undersigned is authorized to make this Affidavit on behalf of, I Alberni Caballero & Fierman, LLP (Name of Corporation,Partnership,Individual,etc.) I Partnership Florida a, ,formed under the laws of (Type of Business) (State) of which he is Partner ' (Sole Owner,Partner,President,etc.) Neither the undersigned nor any person, firm, or corporation named in above Paragraph 10.2, nor anyone else to the knowledge of the undersigned, have themselves solicited or employed anyone else to solicit favorable action for this Bid by the City, also that no head of any I department or employee therein,or any officer of the City of Sunny Isles Beach.Florida is directly interested therein. This Bid is genuine and not collusive or a sham;the person,firm or corporation named above in Paragraph 10.2 has not colluded,conspired. connived or agreed directly or indirectly with any proposers or person, firm or corporation, to put in a sham Bid,or that such person,firm or I corporation,shall refrain from Bidding,and has not in any manner,directly or indirectly,sought by agreement or collusion,or communication or conference with any person,firm or corporation,to fix the prices of said Bid or Bids of any other proposers;and all statements contained in the Bid or Bids described above (we: and further; neither the undersigned, nor the person, firm or corporation named above in Paragraph 10.2,has directly or indirectly submitted said Bid or the contents thereof,or divulged information or data relative thereto,to any association or to any member or agent thereof. IAndrew S. Herman Partner AFFIANT'S NAME AFFIANT'S TITLE I 2015 TAKEN.SWORN AND SUBSCRIBED TO BEFORE ME this 78 day of December .200_ I Personally Known XX or Produced Identification •• Type of identification - PETRAMAW°� PIII"II4I11' a 1 f:�' / caMY COku,USSIUNiFF 091191 �i (Affix seal here) dog. EXPIRcS'.FebNary 10,2018 3•.�izk` v .nr;'!OL'7NNkurAe118n A-1'PUBLIC(name printed or typed) I I IDECEMBER 28,2010 1 of 7 I I sot NY/sit I0` PUBLIC ENTITY CRIMES City of Sunny Isles Beach ' W 18070 Collins Avenue i o: Sunny Isles Beach,FL 33160 'o. .v^'��,` Telephone:(305)947-0606 Fac(305)949-3113 SWORN STATEMENT PURSUANT TO SECTION 287.133(3)(a) IFLORIDA STATUTES, ON PUBLIC ENTITY CRIMES I PUBLIC ENTITY CRIMES Pursuant to the provisions of paragraph (2) (a) of Section 287.133, Florida State Statutes - "A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a I Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public Work, may not submit Bids on leases of real property to a public entity, may not be awarded to perform Work as a Contractor, supplier, Sub-Contractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess I of the threshold amount Category Two of Sec. 287.017, FS for thirty six months from the date of being placed on the convicted vendor list". THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER IOFFICIAL AUTHORIZED TO ADMINISTER OATHS. 11.1. This sworn statement is submitted to City of Sunny Isles Beach I by Andrew S. Fierman (pont mdmdual s name and title) for Alberni Caballero & Fierman, LLP I (pont name of entity submitting sworn statement) whose business address is: 4649 Ponce De Leon Blvd. Ste. 404 ICoral Gables, FL 33146 and(if applicable) its Federal Employer Identification number(FEIN) is » 0912340 (If the entity had no FEIN, include the Social Security Number of the individual signing this sworn Istatement: .) 11.2. I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a I violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or with the United States, including, but not limited to, any Bid or Contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state of the United States and involving Iantitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. 11.3. I understand that"convicted" or "conviction" as defined in Para. 287.133(1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any I federal or state trail court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, non-jury trial, or entry of a plea of guilty or nolo contendere. 11.4. I understand that an"affiliate"as defined in Para. 287.133(1)(a), Florida Statutes, means: Ia.) predecessor or successor of a person convicted of a public entity crime; or I b.) Any entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executors, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling I interest in another person, or a pooling of equipment or income among persons when not for fair DECEMBER 28,2010 2 of 7 I I I market value under an arm's length agreement, shall be a prime facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. I11.5. I understand that a "person" as defined in Para. 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding Contract and which Bids or applies to Bid on Contracts for the provision of goods or I services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "persons" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of any entity. I 11.6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. (Indicate which statement applies.) x Neither the entity submitting this sworn statement, nor any of it's officers, directors, executives, partners, ' shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. IThe entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, I 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, I shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer of the I State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. (Attach a copy of the final order.) I I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 11.1 (ONE) ABOVE IS FOR THAT PUBLIC ENTITY ONLY AND, THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO I A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES, FOR CATEGORY TWO OF AN0.1 Y, CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. IBy: ,�lIA-Ad '(-----------------I, iynaf Andrew S. Fierman, I (Printed Name) _Partner (Title) I Sworn to and subscribed before me this 28 day of December , 2015_, by Andrew S. Fierman 1 (AFFIX NOTARY STAMP HERE) �,,�I ISignatur,e//Public—State of Florida Print,&Type Commissioned Name I Personally Known xx OR Produced Identification I + PETRA ORIEL CASANOVA Type of Identification Produced ;'Yyl. • MY COMMISSION f F. 091191 t"- EXPIRES:February 10,2018 rousse 3 of 7 &` art' 'r e;C�'` BddaOTNv Nontl Pubic UMerMers I s 1 •s,3 NY r,,FJ ' � ` EQUAL OPPORTUNITY / ,` �� AFFIRMATIVE ACTION ' Cityof Sunny Isles Beach `. r 1 o • � o. r rc 18070 Cdhns Avenue Sunny Isles Beach,FL 33160 Telephone:(305)947-0606 Fax:(305)949-3113 EQUAL OPPORTUNITY/AFFIRMATIVE ACTION STATEMENT The contractors and all subcontractors hereby agree to a commitment to the principles and practices of equal opportunity in employment and to comply with the letter and spirit of federal, state, and local laws and regulations prohibiting discrimination based on race, color, religion, national region, sex, age, handicap, marital status, and political affiliation or belief. Signed: jOVA/,w • ' Title: Partner ' Firm: Alberni Caballero & Fierman, LLP Address: 4649 Ponce De Leon Blvd. Ste 404 Coral Gables, FL 33146 1 1 1 1 S 1 DECEMBER 28,2010 4 of 7 I I O�SVNN♦,„,1 I CONFLICT OF INTEREST V I1 'Z �: City of Sunny Isles Beach I ,�, 16070 Collins Avenue Ai: .._o. Sunny Isles Beach.FL 33160 c, 1v. 'sTelephone:(305)947-0606 Fax:(305)949-3113 ICONFLICT OF INTEREST STATEMENT The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State Statutes. Proposers must disclose with their Bids,the name of any officer,director, partner, associate or agent who is also an officer or employee of the ICity of Sunny Isles Beach or its agencies. STATE OF FLORIDA COUNTY OF Miami- Dade IBEFORE ME, the undersigned authority, personally appeared Andrew S. Fierman , who was duly sworn, deposes, and states: 1 18.1. I am the Partner of Alberni Caballero & Herman, LLP with a local office in Coral Cables, FL and principal office in Coral Gables, Florida. ' 18.2. The above named entity is submitting a Bid for the City of Sunny Isles Beach, Bid No. 15-12-01 described as: Landscape Maintenance Services. The Affiant has made diligent inquiry and provides the information contained in this Affidavit based upon his own knowledge. I 18.3 The Affiant states that only one submittal for the above Bid is being submitted and that the above named entity has no financial interest in other entities submitting Bids for the same project. 18.4 Neither the Affiant nor the above named entity has directly or indirectly entered into any agreement, participated in any collusion, or otherwise taken any action in restraints of free competitive pricing in connection with the entity's submittal for I the above Bid. This statement restricts the discussion of pricing data until the completion of negotiations if necessary and execution of the Contract for this project. 18.5 Neither the entity nor its affiliates, nor any one associated with them, is presently suspended or otherwise ineligible from Iparticipation in contract letting by any local, State,or Federal Agency. 18.6 Neither the entity, nor its affiliates, nor any one associated with them have any potential conflict of interest due to any other clients,contracts,or property interests for this project. 1 18.71 certify that no member of the entity's ownership or management is presently applying for any employee position or actively seeking an elected position with the City of Sunny Isles Beach. I 18.81 certify that no member of the entity's ownership or management, or staff has a vested interest in any aspect of the City of Sunny Isles Beach. 18.9 In the event that a conflict of interest is identified in the provision of services, I, on behalf of the above named entity, will I immediately notify the City of Sunny Isles Beach. Dated this 28 day of December 2010 2015 I AFFIANT Print or Type Name and Title Sworn to and subscribed before me this 28 day of December , 20.4. 2015 m Personally Known OR O Produced Identification ;Type of Identification NOTARY PUBLIC STATE OF FLORIDA ti; --- IIPEIM"mess a CASANOVA� ��,�'',�". MY COMMI6SIONi FF 031191 I '11- -- jai EXPIRES:February 10,2018 L..:.. .d'. Bonded TMe Notary Pude Urdenlir OECEu9Ea 26,2010 5 of 7 9`""� I M1VNN♦„rt 41/ DISPUTE DISCLOSURE � 11 • qz) City of Sunny Isles Beach 18070 Collin Avenue `rr '•r1oo0�` Sunny Isles Beach,FL 33160 '� Telephone:(305)947-0606 Fax:(305)949-3113 ' DISPUTE DISCLOSURE FORM Answer the following questions by placing a "X" after "Yes" or "No". If you answer "Yes", please ' explain in the space provided, or on a separate sheet attached to this form. 19.1. Has your firm or any of its officers, received a reprimand of any nature or been suspended by the ' Department of Professional Regulations or any other regulatory agency or professional associations within the last five (5) years? YES NO X 19.2. Has your firm, or any member of your firm, been declared in default, terminated or removed from a contract or job related to the services your firm provides in the regular course of business within the last five (5) years? YES NO X ' 19.3. Has your firm had against it or filed any requests for equitable adjustment, contract claims, Bid protests, ' or litigation in the past five (5) years that is related to the services your firm provides in the regular course of business? YES NO _ X If yes, state the nature of the request for equitable adjustment, contract ' claim, litigation, or protest, and state a brief description of the case, the outcome or status of the suit and the monetary amounts of extended contract time involved. I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Bid for the City of Sunny Isles Beach. Alberni Caballero & Fierman, LLP 12/28/2015 Firm Date ' tel Authorized Signature • Andrew S. Fierman, Partner Print or Type Name and Title I DECEMBER 29,2010 6 of 7 1 I • 1oNM♦tic, . ', ANTI - KICKBACK tr.iV, �O� • h a, .; z City of Sunny Isles Beach I \r\ 18070 CdGns Avenue s. 5•:i. Eo�ro Sunny Isles Beach,FL 33160 0 S. "�o, .v '� Telephone:(305)947-0606 Fax:(305)949-3113 IANTI-KICKBACK AFFIDAVIT ISTATE OF FLORIDA ) ) l es COUNTY OF Miami-Dade ) I, the undersigned, hereby duly sworn and deposed say that no portion of this sum herein Bid I will be paid to any employees of the City of Sunny Isles Beach or its elected officials as a commission, kickback, reward or gift, directly or indirectly by me or any member of my firm or by an officer of the corporation. I By: '2 r, '! ITitle: • Partner I DeceTher foregoing 2O1 S instrument was acknowledged before me this 28 day of 20 ; by Andrew S. Herman [name I of person], as Alberni Caballero & [type of authority], for Herman, LLP [name of party on behalf of whom instrument was executed]. AFFIX NOTARY STAMP HERE: /, / _s/me- -I .;;;• MANIBELCASANOVA 09119 , No •: ry •ublic — State of Florida '!i` •' MY COMMISSION i FE 091191 1. :a= EXPIRES:February 10,2018 . y?fi•F4' Bonded Thu Notary Pu'nc Underta Et Print or Type Commissioned Name • I Personally Known OR Produced Identification Type of Identification Produced OR • I IDECEMBER 28,2010 7 of 7 1