HomeMy WebLinkAboutMSL Moore Stephens Lovelace PROPOSAL FOR PROFESSIONAL
AUDITING SERVICES
ORIGINAL
RFP#-15. 1201
ray
'1.
rj
la' 1i !1
�! � 'sa t_ITIT,
� •
t_tTtIJJltftt
_ I__-= rH
• .nt. ti& !! _ 4Ji
' t. V +,~ +t _ _
.
...` . .. . 1 "
i CITY OF SUNNY ISLES BEACH L4s rifler. 0/ r
*`
; r= December 30, 2015
William Blend, CPA, CFE
Shareholder
Moore Stephens Lovelace, P.A.
701 Brickell Avenue, Suite 550
Miami, FL 33131
wblend@mslcpa.com
800.683.5401
MSLMOORE STEPHENS
LOVELACE CPAs & ADVISORS
Imaismii I I
i
CITY OF SUNNY ISLES BEACH
18070 Collins-Avenue
Sunny Isles Beach, Florida 33160 s ti =?<f.,
305.947.0606 y°4C
www.sibfl.net '!r • ,2,
:< — : sf a° 54'
�` ,F> C 'iC.\T `\ `'�Or suN reg°
\ -rr, - cieMOORE STEPHENS LOVELACE, P.A. -ATTACHMENT A
yny 1'T2�C•G��--
\ c.:-- i- 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 $275 $11,000
Managers _ 50 $220 $11,000
Supervisory Staff _ 130 $160 _ $20,800
Staff 140 $100 _ $14,000
Other(specify)IT Specialist 10 $175 $ 1,750
Subtotal 370 $58,550
_ Other Expenses (specify):
ALL OUT OF POCKET EXPENSES INCLUDED iN PRICE
LESS INVESTMENT IN OUR RELATIONSHIP ($18,050)
Total All-Inclusive Price for Audit Services
Year 1 $40,500
Year 2 $40,500
Year 3 $40,500
$121,500
Grand Total Price for Audit Services (3Years)
One Hundred Twenty-One Thousand and Five Hundred Dollars
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: This certifies that Daniel J. O'Keefe, who signed the proposal, is entitled to represent
the firm, empowered to submit the proposal, and authorized to sign a contract with the City
of Sunny Isles Beach.
City of Sunny Isles Beach !Request for Proposal No. 15-12-01 32
CITY OF SUNNY ISLES BEACH
18070 Collins Avenue
Sunny Isles Beach, Florida 33160 s‘vo f
305.947.0606 2,14�%
www.sibll.net j(C ry ,
, •no. e.
c'n'co SUN'
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
Federal Single Audit
EDP Auditing Services
CAFR(preparing, editing and printing)
Other(specify)
SUBTOTAL
ALL OF THE ABOVE SERVICES ARE INCLUDED IN OUR MAXIMUM PRICE OF $40,500 PER YEAR
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
I
1 MSI. MOORE STEPHENS ,0 )_L0eu;n0y;0
LOVELACE CPAs h ADVISORS = iccer-;t .M WO
��c;a , cj.-.110c ;. :;
ITable of Contents 1 G3/%130313
TRANSMITTAL LETTER1K
IMANDATORY REQUIREMENTS 3
Independence 3
1 License to Practice in Florida 3
Firm's Professional Development Program and Indication of Compliance 3
External Quality Control Review 3
I Record of Substandard Audit Work 5
Federal or State Desk Reviews 5
Disciplinary or Regulatory Action 5
1 Firm's Statement of Acknowledgment of Applicable Laws and Regulations 5
Litigation Against the Firm 6
1 TECHNICAL REQUIREMENTS 7
Profile of the Firm 7
Office Locations 7
I Firm's Experience in Providing Accounting and Auditing Services to Florida Local
Governments 7
Firm Membership in the American Institute of Certified Public Accountants 8
Firm Experience Auditing Governments that Use MCSJ/Edmonds Financial System
Software. 8
1 QUALIFICATIONS OF PERSONNEL ASSIGNED 9
Résumés 10
Describe Assistance with Implementation of New GASB Statements and Maintaining the
I Certificate of Achievement for Excellence in Financial Reporting 19
Staff Continuity 20
AUDIT APPROACH 21
IIOverview 21
Scope of the Required Services 21
Standards-Based Audit Approach 22
General Audit Procedures 23
Information Systems Audit Procedures 24
Proposed Segmentation of the Engagement 24
Level of Staff and Number of Hours to Be Assigned to Each Segment of the Engagement30
Sample Size and Extent Statistical Sampling Is to be Used in the Engagement 30
D Extent of Use of EDP Software in the Engagement 31
Type and Extent of Analytical Procedures to be Used in the Engagement 32
Approach to Gain and Document Understanding of the City's Internal Control Structure 33
II Approach to be Taken in Determining Laws and Regulations that will be Subject to Audit
Test Work 33
Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance 34
j- o .
1
1 M SL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
1 Process to Produce a Meaningful Management Letter 34
Tentative Project Schedule 35
Anticipated Use of City Staff Members 35
1 References 37
Prior Engagements with the City of Sunny Isles Beach 37
Similar Engagements with Other Governmental Entities 37
REQUIRED FORMS
1
1
1
1
1
1
1
1
i
1
1
1
1
1
1
MSLMOORE STEPHENS
LOVELACE CPAs I4 ADVISORS
' TRANSMITTAL LETTER
December 29, 2015
Auditor Selection Committee
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, FL 33160
Re: RFP #15-12-01—Professional Auditing Services
Dear Members of the Auditor Selection Committee:
Moore Stephens Lovelace, P.A. (MSL) sincerely appreciates the privilege and opportunity to provide you
1 with our credentials and capabilities to serve as the City of Sunny Isles Beach, Florida's independent
auditors. We encourage the Committee to call our references (or any of our clients) to obtain
independent insight into our client service. We believe our team of governmental audit specialists is
1 second to none, and this makes us the firm of choice in the entire state of Florida. Our Florida audit
expertise, combined with our national recognition in the governmental accounting, reporting, and
auditing arena will ensure that the City of Sunny Isles Beach (the City) receives an external audit of the
highest quality. Our goal is simple:to be the best and most responsive firm for the City.
' Examples of MSL's Service, Resources, and Technical Expertise:
• We consistently meet client deadlines and we respond promptly to all client inquiries and
requests.
• We provide (at no additional cost) technical support related to all new accounting and reporting
pronouncements by our nationally recognized experts who serve on your audit team.
' • We will perform an IT assessment each year.
• Communication is vital and is done at every level, including City councils and commissions. This
communication includes reporting financial results, audit issues, future accounting, and
1 reporting issues, and other issues that will impact your financial statements and the audit
process.
• Almost all of our current municipal clients receive the GFOA's Certificate of Achievement. We
work with all of these clients to help ensure they continue to receive this highly regarded award.
• Our Governmental Practice Group (GPG) ensures that our clients are always working with an
audit team staffed with highly experienced governmental audit professionals from the
tEngagement Shareholder through all levels of staff assigned to the engagement.
Understanding of Work to be Done
We have read and fully understand all aspects of the work to be done for the City as outlined in Section
III Scope of Services/Technical Specifications. Our goal during our engagement will be to exceed the
City's expectations in the performance of these services.
Information Technology
The audit profession is constantly changing like the complex information technology (IT) which houses
' your financial and operational data. That is why several years ago we committed significant Firm
resources in this area. Many of our audit clients have found the feedback we provided during the IT
evaluation portion of our audits to be invaluable to them.
I „et' 1I
8 l n C 7 MOORE STEPHENS
1 V L J L LOVEIACE cns & ADVISORS
Local Firm with a National and Statewide Presence
Bill Blend, your Engagement Shareholder, has over 20 years of governmental auditing, accounting, and
consulting experience in Florida. He serves on the Technical Accounting and Auditing Committees for
both the Florida Institute of Certified Public Accountants (FICPA) and the Florida Government Finance
Officers Association (FGFOA). Bill is one of only a few CPAs in the state qualified by the FICPA to teach
their government ethics class, and he is often sought out as a speaker around the state. Dan O'Keefe,
Technical Review Shareholder, has over 35 years of governmental auditing, accounting, and consulting
experience in Florida. Dan served on the AICPA State and Local Government Expert Panel and serves on
the AICPA State and Local Government Conference Committee. He is a nationally recognized speaker in
the area of state and local governmental accounting and auditing. In addition, Dan authored the Florida
Single Audit Act.
Commitment to Governmental Accounting and Auditing
The financial reporting for governmental entities, including municipalities, is becoming more specialized.
Therefore, it is our philosophy to ensure that all of our team members understand the unique aspects of
these issues. As you review the résumés of our audit team, it will be clear that all team members are
' not only CPAs but also have significant Florida municipal experience. We encourage our staff to become
actively involved in associations that further this commitment, such as the FGFOA, Florida School
Finance Officers Association (FSFOA), other committees that relate to governmental issues in
organizations, such as the AICPA and the FICPA, and more.
Ease of Transition to MSL
MSL will provide the City with a fresh look at its financial statements and related operations. Our
dedication to the governmental sector includes a professional and seasoned staff pool fully familiar with
Florida municipalities. This makes a transition to MSL simple and efficient. Staff assigned to your
engagement has experience in these transitions. We know how to obtain certain audit documentation
without any City staff involvement. We utilize resources, such as the City's website, Municode.com, and
the Florida Auditor General's website. In addition, we provide initial document requests upon
engagement, providing City staff ample time to accumulate the data at their convenience. Our fully
electronic environment, including a secure website for client data transfers, will ensure minimal work
interruption.
t We fully recognize the significance of this opportunity to serve the City of Sunny Isles Beach. We
promise that we will be a valuable resource to your organization. As Engagement Shareholder, I am
authorized to make representations for the engagement team and MSL. I can be contacted at my office
at (407) 740-5400, or on my cell phone at (407) 920-2158. I further declare that the proposal is, in all
respects, fair and in good faith, made without collusion or fraud, and I have the authority to bind the
Firm to this proposal.
Pursuant to your Request for Proposal, we herein offer our express agreement to meet or exceed the
performance specifications stated in your RFP within the specified time period. In addition, this proposal
remains in effect for ninety(90) days and may be extended at the discretion of the Firm.
Sincerely,
Daniel O'Keefe, CPA, MBA,CFE
Shareholder
1JKN��I'�E�
0-
21
IlM SL MOORE STEPHENS
LOVELACE cFAs a ADVISORS
IIMANDATORY REQUIREMENTS
II
Independence
As part of our quality control procedures, we ensure the independence of our Firm and the assigned
audit team under AICPA and Government Auditing Standards for every client for whom we perform
Q attest engagements. This verification process is performed and documented at the start of every audit
we perform. MSL is independent of the City of Sunny Isles Beach and its component units, as defined by
the U.S. General Accounting Office's (GAO) Government Auditing Standards.
OLicense to Practice in Florida
MSL is properly licensed as a certified public accounting firm in the State of Florida, and all assigned key
professional staff are properly licensed to practice in Florida. MSL is a Florida Corporation, EIN #59-
p3070669. Copies of all licenses are available upon request.
Firm's Professional Development Program and Indication of Compliance
1 All members of the governmental audit staff of our Firm and audit Team members assigned to this
engagement, regardless of their individual roles of responsibility, are in compliance with the CPE
requirements set forth in Government Auditing Standards ("GAGAS"), issued by the Comptroller General
I of the United States, as well as the requirements of the Florida Board of Accountancy. In addition, we
are in compliance with the applicable provisions of the Florida Statutes ` ' L
that require CPAs to meet CPE requirements prior to proposing on �`v ER ti.... ....4..I governmental audit engagements.
It is our objective to provide our professional staff at least 50 hours of • •
I comprehensive CPE each year. This is accomplished by attending seminars
throughout the United States and is reinforced through in-house training ;
at our own MSL Universityfirmwide trainingprogram. University ��
Our MSL 1% _ C.
programs are often open to our clients at no charge, so you can also fulfill IG'iNYOU�
some of your CPE requirements throughout the year.
All of our professional staff, including the auditor in charge of your engagement, meet the educational
Irequirements set forth under Florida Statutes. Specific details of relevant continuing professional
education and local governmental audit experience are found in each staff member's individual résumé.
I External Quality Control Review
Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to
professional excellence. We are formally dedicated to that commitment.
1 Our Firm recognizes the long-term significance of developing a formal quality control program. In an
effort to continue to maintain the standards of working excellence required by our Firm, we are
I members of the Private Companies Practice Section (PCPS), the Center for Audit Quality (CAQ), and the
Governmental Audit Quality Center(GAQC) of the AICPA. To be a participating member firm, you must
obtain an independent compliance review of your firm's quality control policies and procedures every
three years to ascertain compliance with existing auditing standards on the applicable engagements.
I The scope of the peer review is comprehensive, in that, it specifically reviews the quality control policies
and procedures of the participating firm's accounting and auditing practice, including its work product in
various client industries. We believe that our commitment to the program has been rewarding not only
to our Firm, but primarily to our clients.
r_
1
�-." 31
1
O MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
snina
The external, independent peer review of the elements of our quality control policies and procedures
111 performed by an independent certified public accountant selected by the AICPA provides both us and
our clients with the assurance that we continue to conform to the standards of the profession in the
conduct of our accounting and auditing practice.
OOur Firm has undergone successful peer reviews since participation in the program. We take quality
control seriously. We understand our responsibility in providing you with auditing services that meet or
fl exceed the professional standards established by the AICPA, U.S. GAO, U.S. OMB, Florida Attorney
General, and Florida Board of Accountancy.
0 Following is our most recent peer review report for the period ended June 30, 2014, which included a
review of specific governmental engagements performed by MSL. It should be noted that no
comments were made as a result of this review.
II PlV1V ftatMhvatte
8 Netter,*
I
agar-r Peaen '
To 7e shmlam em.4 StSed lweba,PA
a
wC ehe Aced Peer Pews Cama
a',en maid o.nam a pian p r:ee.mnw d.4.a pa.d Man swam
Leese PA(efeel Wtrtlle is gepma m elect a PCA00 Ram herem is leab
er p de/cm 3&"JI alb fm, n.was C samara L 1Y Stems.b harem
.1 h^1 he Per Rave..—by the her Ream Yaw 44 Its Annus Same of Ceara!
Pette--A.ap.,edge pa ern..we macre ane.,by ata.aa at..if CKaaSe.n
p a - d sued d r Perim The 4v a sm
fie •mOgee)
■®a me at=cp.'s.nth a le pose Or Era.n eemu*.mac.a Pabms el gv:si_
seamymamiable P.aamd.aeee u a to nesse Q..g—ap sae spas es
epeeYedb pe
et Se deep e a pa.Sty cora sl Ye Emil agaSame4e. 6 pee ea w mw a
hese neat
theomae 14®.ebieses.sops leatelace eh ease aa.LaPe(eeee.5)®bee.emz5ec AICPAoe Ra
PPwe Program 1syP.a.w
Y eeFYy by h*Wit trod(m me. eased .meet YYe.Seems Vele Ye..0 leg no
`d minim®Rr®f hods
Ga.en.t et*Witdaged eeaasz Sae,pis
La w ears 8.rye®aa mere Ps 6,®nay ai arise mem a Nave Sermon
Fear 35.Na
Im<v.PA a a m Is Y p obi Y.x 3Y`a I4.he bee seek dewed d.ailed we%s
pn m oe fa en=amok nem=a plamao sar wee a dethseS7 ea al k 'Rama Miler MGM
mama mese ad edam..u®an an m.aq a lm.Pa wY lyv.wial a a°n.9aseA a.se Pw
p2 Wag Moor=taste PA he mea a girt e(Yo MS Cease m
,�J }}{ �y (e1mK.R Rb:
I
bas as...Ieemsm
I a in Omen u m)Pea zed a Po—
Schemer*Ma Y.PT.a W SOS aide need{.e saes a upas a n•Pm ',Seers eauamen
Ps b.TSe. to Pee aef.nnu
:emote!I PI.`Al]'.L5.4Ta lP Ra!tlagog.!a®Seta tr meted ay wlde�d
Yt..Gmay Ya
1 A,,a en.b epee W.per seem mem d pas Ye Cent.ea se neeea
es,tamed.a S.hs
a.,..lee..
Lea .-1
a'a7
II Use
am/. Yeve Tee Peae.Cmaher
emcee.aP en Se 00:
a Cam.I eine.Wilma ble4
It Nee IW YM Len gates Jefla
UISSOa o.]See 1415...IC01 . tee hese.Le MOOS . e.^3.033.*WO . Pa.175 Sr:b11
I
V..V ...elms awet ann
I eyes,
eVN.e aa<4 1
: !T
MSL MOORE STEPHENS
LOVELACE crAs s ADVISORS
Record of Substandard Audit Work
MSL does not perform any substandard audit work, as detailed below in the Federal and State Desk
Reviews, Disciplinary or Regulatory Action, and Litigation against the Firm sections below.
Federal or State Desk Reviews
MSL had a review of our workpapers by the Department of Education in 2011. This review was done on
a random basis by the Department. We are proud to let you know that the review resulted in no
findings. Below is a copy of the reviewer's report. The Florida Auditor General has reviewed three of
our Florida school district audits during the past three years. They relied on our work without
modifications or adjustments.
Disciplinary or Regulatory Action
MSL has had no regulatory action taken, or pending, against the Firm during the past five years with
state regulatory bodies or professional organizations. We will give the City written notice of any
disciplinary or regulatory action taken or pending against the Firm during the period of the City's
engagement.
Firm's Statement of Acknowledgment of Applicable Lows and Regulations
Our audit plan will be prepared to accomplish both a financial and compliance audit of the City's basic
financial statements, which includes the financial position and results of operations of all funds and
operating activities of the City. Our plan will include all applicable reports to be in compliance with the
requirements with the applicable standards and requirements listed below:
The audit shall be performed in compliance with the requirements of the following:
• Section 218.39, Florida Statutes, and any other applicable Florida Statutes.
• Rules of the Florida Department of Financial Services.
• Rules of the Auditor General, State of Florida, Chapter 10.550, Local Government Audits
• Audits of State and Local Governmental Units (Revised)—issued by the AICPA.
• Codification of Governmental Accounting and Financial Reporting Standards—Governmental
Accounting Standards Board (GASB).
• Government Auditing Standards, issued by the Comptroller General of the United States.
• Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations,Office of
Management and Budget (OMB).
• Federal Single Audit Act Amendments of 1996.
• Florida Single Audit Act; Section 215.97, Florida Statutes.
• Chapter 11.45, Florida Statutes.
• State of Florida Department of Banking and Finance Regulations.
• Generally accepted auditing standards(GAAS), as set forth by the American Institute of Certified
Public Accountants.
1
kg;
tQi • ,
u'
SI
IlOw10
MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
mommainaci
• Any other applicable federal, state, and local laws, regulations,or professional guidance not
specifically listed above, as well as any additional requirements which may be adopted by these
organizations in the future.
MSL understands the specifications stated in Section B of the City's RFP and will comply fully with those
specifications.
Litigation Against the Firm
The Firm nor any of its professional staff have had any civil or criminal litigation or investigation, past or
pending.
1
1
I
1
1
I
1
I
1
1
I
i
/ jM!IL
p,ff,f
1 O ^
n 1
la•f° 61
MSLMOORE STEPHENS
LOVELACE cras& ADVISORS
cemaiaman
TECHNICAL QUALIFICATIONS
Profile of the Firm
MSL is a Florida corporation that has been in continuous business for over 40 years and has grown to be
one of the largest independently owned and operated firms of certified public accountants in the
Southeast. We are a nationally recognized CPA firm, serving clients in more than 20 states and eight
countries. Many of our shareholders are nationally recognized specialists in their field of practice. The
Firm and all of its CPAs are actively involved with the FICPA and AICPA, as well as the Private Companies
Practice Section of the AICPA. Members of our GPG are involved with the AICPA's Governmental Audit
Quality Center(AICPA GAQC).
An independent firm associated with
Through our association with Moore Stephens North America, Inc. and Moore MOORE STEPHEN
Stephens International Limited, we service clients throughout the world.
While we are part of a network that provides us resources when needed, MSL
is an independent Firm associated with Moore Stephens North America and Moore Stephens
International Limited for the purposes of obtaining national or international resources,when necessary.
This association and the breadth and depth of services available to our clients are equivalent to those
offered by the Big 4 firms. These services are enhanced by a more hands-on, personalized approach to
serving client needs through our local headquarters. Because Moore Stephens North American firms are
independent of one another, the accessibility of multiple professional services can be offered in a "one-
stop shop" approach. Contrast this with the Big 4 firms: under the current regulatory environment, you
would be required to obtain one service from one firm (e.g., attest) and look elsewhere for another firm
to service your other business needs. We have collaborated with many other Moore Stephens firms. Our
access to national and international resources allows us to provide the best local solutions for your
organization.
Office Locations
We have four office locations: Central Florida (Orlando), South Florida (Miami),the Tampa Bay area, and
North Florida (Tallahassee). The location of our office that services the South Florida area is 701 Brickell
Avenue, Suite 550 Miami, FL 33131 and our Central Florida office, located at 255 S. Orange Avenue,
Suite 600, Orlando, FL 32801. We will be utilizing staff from both of these locations.
Firm's Experience in Providing Accounting and Auditing Services to Florida Local Governments
Our experience in providing auditing and consulting services to our governmental sector clients will
make MSL a valuable resource to the City year round; not just during the audit. Our involvement with
and knowledge of the state and national standards setters (GASB, AICPA, GAO and Florida Auditor
General) helps support our goal to always meet and exceed the requirements of these organizations.
We encourage you to review the specific experience by your engagement team members, as listed in
their individual résumés in the Résumés section. The experience and depth our staff has will be obvious.
All engagement team members have experience in auditing entities similar in size and with the same
activity types as the City. All audit team members have experience auditing all fund types (General,
Special Revenue, Debt Service, Capital Projects, Enterprise, Internal Service and Fiduciary). Many of our
municipal clients have both blended and discretely presented component units which all audit team
members have experience with. We have reviewed the City's CAFR, and there were no funds or
activities that we are not fully capable of auditing.
'moi:,o•
71
MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
Firm Membership in the American Institute of Certified Public Accountants
MSL is a member in good standing of the AICPA and the AICPA's Private Companies Practice Section
! (PCPS), Peer Review Program (AICPA PRP), National Peer Review Committee (National PRC), Center for
Audit Quality (CAQ), Employee Benefit Plan Audit Center (EBP), and the Governmental Audit Quality
Center(GAQC).
MSL and all of its individual offices are also members in good standing of the Florida Institute for
Certified Public Accountants FICPA.
! Please refer to résumés for individual involvement in governmental accounting committees and
associations.
! Firm Experience Auditing Governments that Use MCSJ/Edmonds Financial System Software.
Our Audit team coordinates and participates in the IT review of many governmental financial software
! systems. We utilize an experienced auditor, along with IT Specialists to ensure that our governmental
clients' IT systems are properly evaluated from a technical IT perspective, as well as ensuring that the
results of this review are properly incorporated into the financial statement audit. This dual professional
approach helps to ensure an effective and efficient audit for our clients.
Due to the variety of governmental entities in our client base, our audit team is exposed to numerous
! governmental accounting software systems. This is beneficial to our clients because our audit team
understands how to navigate new software when exposed to it. Some of the software programs used by
our current clients include: WorkDay, Munis, Skyward, PeopleSoft, NaviLine (previously SunGard and
HTE), Hansen, Pentimation, 1.D. Edwards, and others. These financial software packages are in addition
to other business programs such as Excel, Word, Lotus, etc. The bottom line is that our staff is familiar
with various governmental financial software systems and we are confident that we will be efficient in
evaluating IT controls as well as extracting the information we need from the City's financial software.
! As discussed in other areas of our proposal, MSL believes strongly in utilization of electronic medium
during the audit process. This includes data-mining software, audit program software, online research,
and more.
!
.7041.asce,
!
SI
MSLMOORE STEPHENS
LOVEIACE caps s ADVISORS
QUALIFICATIONS OF PERSONNEL ASSIGNED
Your governmental audit team is highly experienced in auditing Florida municipalities. Bill Blend, your
Engagement Shareholder, has over 20 years of governmental auditing, accounting, and consulting
experience in Florida. Bill serves on the Technical Accounting and Auditing Committees for both the
FICPA and FGFOA. Dan 0' Keefe,your Technical Review Shareholder, has over 35 years of governmental
auditing, accounting, and consulting experience. Dan is one of the most experienced governmental
auditors in the state of Florida. Joel Knopp, your Engagement Manager, has more than 17 years of
experience serving governmental entities. Ehab Azer, your Single Audit Manager, has over 18 years of
experience, Chris Ghosio and George Grachis, the team's IT Specialists, each have over 25 years of
experience in evaluating IT operations, including governments. Alan Ricafort, your Engagement
Supervisor, has more than eight years of experience serving Florida governmental entities.
Your engagement team has over 100 years of combined experience providing auditing, accounting,
and consulting services to more than 15 Florida counties and hundreds of municipalities, special
districts, and authorities. As a result of this collective knowledge and experience, your team is uniquely
suited to provide you with the highest quality auditing services. We guarantee that all members of your
team have Florida municipality experience. You will not need to train our staff.
All of our professional staff, including the auditor in charge of your engagement, meet the educational
requirements set forth under Florida Statutes. Specific details of relevant continuing professional
8 education and local governmental audit experience are found in each staff member's individual résumé.
MSL and all assigned key professional staff are properly registered and licensed to practice in the state
of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida
Board of Accountancy(FBOA).
1
1 1 1 1 as L'I
Ci
1
i
91
I MC T MOORE STEPHENS
V l J L LOVELACE crus & ADVISORS
I
Résumés
I William Blend, CPA, CFE
Engagement Shareholder
Background - Bill Blend is a Shareholder
I at MSL and a member of the Firm's
Education and Certifications Governmental Practice Group. Bill has
• B.S. Degree in Accounting, Long Island University over 20 years of public accounting,
• C.P.A., Certified Public Accountant - Florida governmental and not-for-profit experi-
1 • C.F.E., Certified Fraud Examiner ence. He has provided services to
numerous municipalities, counties, and
Professional Memberships and Affiliations other governmental entities.
I • American Institute of Certified Public Accountants
(AICPA) Professional Experience - Bill has
• Florida Institute of Certified Public Accountants extensive experience in auditing the
I (FICPA) governmental financial operations of
• Florida Government Finance Officers Association municipalities, counties, special districts,
(FGFOA) and authorities. He also provides consult-
1 • FGFOA Conference Committee
• FGFOA Technical Committee ing services in the areas of internal
control assessments, litigation support,
• Instructor for the FGFOA and develops and fraud remediation, and performance
Iteaches Firm auditing classes reviews.
• FICPA Instructor- Ethics for Governmental CPAs in
Florida He has authored numerous CPE courses
1 • FICPA Technical Committee on governmental accounting and audit-
ing• Association of Certified Fraud Examiners (ACFE) ing and has instructed CPE sponsored by
• FICPA State and Local Government Section the FGFOA and the FICPA. Bill is one of
I • FICPA Compliance Practice Aid Team Member only a few CPAs in the state qualified by
• FICPA High School Coordinator for Seminole the FICPA to teach their government
County ethics class, and he is often sought out as
I • Seminole County Chamber of Commerce a speaker around the state. He is a two-
Government Affairs Committee time recipient of the FICPA Outstanding
Discussion Leader Award.
IContinuing Professional Education Bill is a Certified Fraud Examiner and is
During the past three years, Bill has earned over 120 trained in the use of IDEA data-mining
hours of CPE credit in courses related to governmental software.
Iaccounting and auditing.
I ` /
I
I
101
I n/f C T_ MOORE STEPHENS
1\4
Y,JL LOVELACE CFAs r, ADVisorss
1 William Blend, CPA, CFE (Continued)
Engagement Shareholder
IListing of Relevant CPE Courses:
2012 -2014 Governmental Update Federal and State Single Audit
I FGFOA Annual Conferences—2012-2014 Fraud Awareness
Ethics for CPAs:Accounting/Auditing Emphasis GASB Update
GASB Updates COSO and Internal Control
IGovernmental, educational, and other entities served include the following:
I
Counties Municipalities(Continued)
Kissimmee Special Districts and Authorities
Broward Barefoot Bay Recreation District
Citrus Lake Helen Central Florida Expressway Authority
I Indian River Leesburg
Maitland East Central Florida Regional Planning Council
Lake Florida Intergovernmental Finance Commission
Osceola Mt. Dora Greater Orlando Aviation Authority(GOAA)
Seminole New Smyrna Beach Hobe Sound Water Management District
I Volusia Oak Hill Memphis-Shelby County Airport Authority
Palm Bay MetroPlan Orlando
Municipalities Palm Beach Gardens Miami-Dade Expressway Authority
IAltamonte Springs Pembroke Pines New Smyrna Beach Utility Authority
Apopka Port Orange Sanford Airport Authority
Casselberry Sanford TOHO Water Authority
I Cocoa Beach St. Cloud West Volusia Hospital Authority
Coral Springs Tampa
Davie Tarpon Springs Educational
I
Daytona Beach Temple Terrace Academie DaVinci Charter School
DeBary Venice The Reading Edge Academy
Deltona Vero Beach Florida A&M University
I Dunedin Winter Park Florida Virtual School
Gulfport School District of Manatee County
Indian River Shores School District of Broward County
I Indian Rocks Beach School District of Escambia County
School District of Osceola County
School District of Pasco County
I
School District of Seminole County
School District of Volusia County
I
I
I
y ' Q: A '
ill i
1
1 MSLMOORE STEPHENS
LOVELACE cws& ADVISORS
I
Daniel J. O'Keefe, CPA, MBA, CFE
1 Technical Review Shareholder
Background - Dan O'Keefe has over 35 years
Education and Certifications of public accounting, governmental, and not-
• M.B.A. Degree in Accounting, Florida State for-profit experience. He heads up the Firm's
IUniversity Governmental Practice Group, serves on the
• B.S. Degree in Accounting, Canisius College, Firm's Board of Directors, and is the Firm's
Buffalo, New York Secretary. He has provided services to
I • C.P.A., Certified Public Accountant- Florida numerous municipalities, counties, and other
• governmental entities, and is a nationally
C.F.E., Certified Fraud Examiner recognized expert in the area of governmental
1 • Member of the International Honor Society of Beta Gamma Sigma auditing. He is one of the most sought-after
public sector instructors in the state.
Professional Memberships and Affiliations
• American Institute of Certified Public Accountants Professional Experience - Dan has extensive
(AICPA) experience auditing governmental financial
• Served on the AICPA State and Local Government operations, including services provided to 50
municipalities, 16 counties, four state agen-
I Expert Panel
• Member of the AICPA National State and Local cies, and numerous special districts and
authorities. He also provides consulting
Government Conference Committee services in the areas of internal control
I • Speaker at the AICPA National State and Local assessments, litigation support, fraud reme-
diation,and performance reviews.
National Not-for-Profit Conference
I • Florida Institute of Certified Public Accountants Dan provides CPE services to clients, peers,
(FICPA) and governmental agencies nationwide. He
• Government Finance Officers Association (GFOA) has authored numerous CPE courses on
I • Florida Government Finance Officers Association
(FGFOA) governmental accounting and auditing;
instructed CPE sponsored by the AICPA and
• Member of the FICPA Governance Task Force the FICPA; and previously served a four-year
I • Association of Certified Fraud Examiners (ACFE)
• UCF Accounting Advisory Board member term on the Florida Board of Accountancy CPE
Committee. He is a three-time recipient of the
• Past Chairman of the Seminole State College FICPA Outstanding Seminar Leader Award and
I
Foundation two-time recipient of the AICPA Outstanding
Continuing Professional Education Instructor Award. He is an adjunct Professor
During the past three years, Dan has earned over 120 at the University of Central Florida and the
I hours of CPE credit in courses related to governmental University of West Florida.
accounting and auditing.
Dan is the co-author of A State Lottery: A
I Listing of Relevant CPE Courses: Challenge for Auditors; co-author of Auditing
2012 -2014 Governmental Update Budget Requirements for Florida's Local
FGFOA Annual Conferences—2012—2014 Governments; and author of the 1996 Single
1 Federal Financial Reporting Audit Requirements. In addition, Dan
GASB Pension & Financial Reporting authored the Florida Single Audit Act.
I \\........-
�4sir is,
r.
va�
• 11 1
121 1
I ,,a
I M S L MOORE STEPHENS
LOVELACE CPAs N ADVISORS
1 Daniel O'Keefe,CPA, MBA, CFE (Continued)
Technical Review Shareholder
Governmental, educational, and other entities served include the following:
Counties Municipalities (Continued) Special Districts and Authorities
I Alachua Longwood
Maitland Barefoot Bay Recreation District
Broward Central Florida Expressway Authority
Citrus Margate Fort Pierce Utilities Authority
O Collier Mount Dora East Central Florida Regional Planning Council
DeSoto Ocala Greater Orlando Aviation Authority
Hillsborough Orchid Miami-Dade Expressway Authority
Indian River Orlando Memphis-Shelby County Airport Authority
ILake Ormond Beach MetroPlan Orlando
Manatee Pahokee Orange County Housing Finance Authority
Marion Palm Bay Orange County Library District
IOkeechobee Palm Beach Reedy Creek Improvement District
Orange Palm Beach Gardens VOTRAN
Osceola Pembroke Park TOHO Water Authority
I Martin Pembroke Pines West Volusia Hospital Authority
Seminole Pomona Park
Volusia Port Orange
I
St. Cloud Educational
Municipalities Sanford Academie DaVinci Charter School
Altamonte Springs Sebring Bethune-Cookman College
I Apopka South Daytona Early Learning Coalition of Flagler/Volusia
Belle Isle Tamarac Florida A&M University
Bradenton Tampa Florida Virtual School
I Bunnell Tarpon Springs
Temple Terrace Frank Scanga Charter School
Casselberry Futures, Inc.
Cocoa Beach Venice Kissimmee Charter School
Coral Springs Vero Beach Orlando Lutheran Academy
I Crystal River Wellington Reading Edge Academy
Davie West Palm Beach School District of Brevard County
Daytona Beach Winter Garden School District of Broward County
IDaytona Beach Shores Winter Haven School District of Escambia County
DeBary Winter Park School District of Manatee County
Deltona Winter Springs School District of Osceola County
IGreen Cove Springs School District of Pasco County
Gulfport School District of Seminole County
Holly Hill School District of Volusia County
I Indian Rocks Beach Stetson University
Kissimmee
Lake Mary State Agencies
I Lake Park Florida Lottery
Lauderdale Lakes Florida Health Department Other
Leesburg Florida Housing Finance Agency Florida Intergovernmental Finance Commission
IFlorida Department of Elder Affairs
'
i
13
�I MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
I
Joel Knopp, CPA
Engagement Manager
Background -Joel Knopp is a member of
Education,Certifications and Licenses the Firm's Governmental Practice
• B.S. Degree in Accounting-Eastern University Group. Joel has over 17 years of
• C.P.A., Certified Public Accountant-Florida experience in accounting and auditing
and Virginia and works primarily with governmental
clients.
Affiliations and Community Involvement
• American Institute of Certified Public Professional Experience - Joel has
Accountants(AICPA) performed audits on over 40 govern-
• Florida Institute of Certified Public Accountants mental entities. He has substantial
(FICPA) experience in planning, performing,
I . Florida Government Finance Officers supervising, reviewing and preparing
financial statements related to the
Association (FGFOA) audits of governmental entities and not-
• FGFOA Conference Planning Committee
for-profit organizations subject to
Government Auditing Standards and
Continuing Professional Education Federal and State Single Audit
During the past three years, Joel has earned over 120 requirements. As a Manager, Joel is
hours of CPE credit in courses related to governmental responsible for scheduling, budgeting,
accounting and auditing. supervising staff, and coordinating
multiple projects simultaneously. Joel
works directly with clients' management
Listing of Relevant CPE Courses: to develop strong relationships, resolve
2012 -2015 Governmental Update issues arising during audits, and ensures
1
FGFOA Annual Conferences—2012-2015 that engagements are performed in
Federal Financial Reporting accordance with applicable professional
GASB Pension & Financial Reporting standards and in a manner that is
GAQC Annual Update consistent with the clients' goals. Joel's
previous experience includes work as an
Clarity Standards audit director for a CPA firm in Virginia,
Ethic for CPA's:Accounting and Auditing Emphasis where he managed numerous audits of
EBP Updates Virginia local governmental agencies
Single Audit Updates and municipalities. Joel also has
extensive experience providing tax
consulting and preparation services at
the federal and state levels for
businesses, not-for-profit organizations,
and individuals.
I
1
4.%
141
I MSLMOORESTEPHENS
LOVELACE CPAs & ADVISORS
1 Joel Knopp, CPA (Continued)
Engagement Manager
IGovernmental, educational, and other entities served include the following:
I Counties Municipalities
Altamonte Springs Special Districts and Authorities
Broward Barefoot Bay Recreation District
Citrus Casselberry Central Florida Expressway Authority
I Lake Coral Springs Early Learning Coalition of Flagler/Volusia Counties, Inc.
Osceola Dunedin East Central Florida Regional Planning Council
Seminole Gulfport Greater Orlando Aviation Authority
Northampton (VA) Indian Rocks Beach Lake-Sumter Metropolitan Planning Organization
Kissimmee MetroPlan Orlando
Leesburg Miami-Dade Expressway Authority
Orlando Sanford Airport Authority
I Sanford Eastern Shore Community Services Board (VA)
Tampa Northwestern Regional Juvenile Detention Ctr. Commission (VA)
Tarpon Springs Staunton Industrial Development Authority(VA)
I Temple Terrace Valley Community Services Board (VA)
Venice Waynesboro Industrial Development Authority(VA)
Staunton (VA) Winchester Industrial Development Authority(VA)
1 Town of Iron Gate (VA)
Waynesboro (VA)
Winchester(VA)
I
Educational
I School District of Brevard County
School District of Escambia County
School District of Manatee County
I School District of Osceola County
School District of Pasco County
School District of Seminole County
I School District of Volusia County
Genesis Alternative Education Program (VA)
Northampton County School Board (VA)
I Staunton City School Board (VA)
Waynesboro City School Board (VA)
Winchester City School Board (VA)
I
I
I
o
; 1ST i
1
I ^ACT. MOORE SfEPHENS
1 V,J L LOVELACE cws& ArwlsoRS
I
Alan Ricafort, CPA
I Engagement Supervisor
Background - Alan Ricafort is a
Supervisor and a full-time member
Education and Certifications of the Firm's Governmental Practice
I • B.S. Degree in Accounting, University of North Florida Group. Alan graduated with his
• C.P.A., Certified Public Accountant- Florida Bachelors Degree in Accounting
from the University of North Florida
and is a Certified Public Accountant
Professional Memberships and Affiliations in the State of Florida. All CPE
• American Institute of Certified Public Accountants (AICPA) requirements have been met for the
I • Florida Institute of Certified Public Accountants (FICPA) AICPA, State Board of Accountancy,
• Florida Government Finance Officers Association (FGFOA) and "Yellow Book."
Continuing Professional Education Professional Experience - Alan has
During the past three years, Alan earned over 120 hours of over eight years of public
CPE credit in courses related to governmental accounting accounting experience and has
and auditing. extensive experience performing
audits, reviews, and compliance
work for governmental entities, not-
Listing of Relevant CPE Courses: for-profit organizations, and
2012-2015 Governmental Update healthcare entities. /
FGFOA Annual Conferences–2012–2015 Yellow Book — -.02
I Ethics for CPAs:Accounting/Auditing Emphasis
Clarity Standards GASB and GASB Standards Updates
Fraud Waste and Abuse in Government
Governmental Accounting, Reporting and GAQC 2015 Annual Update
1 Auditing Seminar–Texas Tech University
Governmental entities served include the following:
ICounties Municipalities (Cont.) Special Districts, Authorities and Associations
Bradford Deltona Gainesville Regional Airport Authority
I Hernando Dunedin
Indian Rocks Beach Greater Orlando Aviation Authority
NassauMarion County EMS Alliance
Seminole Lake City Toho Water Authority
I Palm Bay
Sanford
St. Cloud
I Municipalities Tampa Educational
Alachua Tarpon Springs School District of Alachua County
Atlantic Beach Temple Terrace School District of Brevard County
I Bronson Venice School District of Escambia County
Casselberry School District of Manatee County
Cedar Key School District of Seminole County
1 Daytona Beach School District of Volusia County
O :^
I i
xa
161
'',-.--„-..•°.
I
I
M SL MOORE STEPHENS
LOVELACE ass& ADVISORS
I
m Chris Ghosio, CCNP, CCDA,TMCSM, TMCSE
IT Specialist
Background - Chris Ghosio is the IT Practice
I Group Leader of MSL Technologies. He has
Featured Successes over 25 years of extensive experience in
• Designed and implemented the security designing and securing information
infrastructure and wide area network for the technology infrastructures. Chris and his firm
have years of experience reviewing and
• Designed and implemented PCI security deploying proper information system
infrastructures for large financial institutions controls and resources to minimize risk
I • Designed and implemented nationwide high within the business environment. He
availability data centers performs all IT assessments and security
• Top Secret Security Clearance - U.S.Air Force reviews on all of MSL's governmental clients.
IEducation and Certifications Professional Experience-Chris has spent his
• Information Systems Analyst- U.S. Air Force technology and leadership career in nation-
I • CCNP, Cisco Certified Networking Professional wide financial data centers and networks, as
• CCDA, Cisco Certified Design Associate well as in the United States Air Force,
• TMCSM,Trend Micro Certified Security Master providing leadership to engineers, opera-
1 • TMCSE,Trend Micro Certified Security Expert tions staff, technical support staff, and
project development teams. He currently
Chris has led the IT audit team for the following leads all risk assessments and information
I entities: systems audits for his team at MSL
Counties Municipalities Technologies. He has designed, installed,
Citrus Altamonte Springs and performed technical audits on informa-
1
Lake Kissimmee tion technology security systems in the
Osceola Venice financial and legal industries, as well the U.S.
Seminole Winter Park Government and Military.
ISpecial Districts,Authorities and Associations Chris has experience with the design of
Greater Orlando Aviation Authority information security, secure local and wide
IMiami-Dade Expressway Authority area networks, and secure systems deploy-
Central Florida Expressway Authority ment.
TOHO Water Authority
IEducational }
School District of Broward County
I School District of Escambia County
School District of Osceola County
School District of Seminole County
I School District of Pasco County
School District of Volusia County
I
o
o.
I
17j i
I
I MSLMOORE STEPHENS
LOVELACE cws& ADVISORS
I
George Grachis, CISA, CISSP
I IT Specialist
Background - George Grachis has more than
Featured Successes 25 years of experience, including Information
I • CISA and CISSP certified for over 14 years Security and CISA and CISSP certifications. He
• ISSA, ISACA and InfraGard Board of Directors assists in providing IT security assessments for
• ISSA Senior Member all of MSL's governmental clients, including
measuring IT deficiencies individually and in
• Completed IA matrix to help win an $8 million the aggregate, disaster and operational
government contract continuity planning.
• Implemented Lifeguard PEN testing service, reduced
Ibusiness risk by over 50% Professional Experience - George was
• Info Sec World 2011—Presenter/Speaker responsible for the Information Security Risk,
• C50 Online article "The New Security Perimeter: Compliance and IT Audit for one of the largest
IHuman Sensors" - 3/2014 school districts in state of Florida (Brevard
• Panel of experts for Space Coast Tech Council Cyber County). In this role, he created Information
Event- 5/2014 Security Awareness programs and presented
I • CIO Online article "How to Fend Off Data Breaches"
10/2014 them to senior staff at over 100 individual
schools.
• Fortune Magazine: quoted in "How Home Depot CEO
I Frank Blake Kept His Legacy From Being Hacked" -
October 29, 2014 George has also served as a Corporate Security
Officer for a government contractor, which
included responsibility for performing vulner-
Education and Certifications ability analyses and implementing internal
• B.S. Degree, Information Systems, Rollins College controls to secure all government data and
• CISA,Certified Information Systems Auditor systems.
I • CISSP, Certified Information Security System
Professional Program and Compliance System Experience
FISMA NISPOM
George has experience on the IT audit team for the CPNI DCID
Ifollowing entities: PCI DSS
COBIT Framework
Municipalities ITIL Framework
I Boca Raton
Dunedin LifeGuard PEN Testing Service
CISCO IronPort Email and Web Security
Jacksonville _ . _ ___ }
\\\
I Leesburg
Venice
Winter Park
Educational Special Districts, Authorities and Associations
School District of Brevard County Greater Orlando Aviation Authority(GOAA)
I School District of Manatee County Sanford Airport Authority
School District of Osceola County TOHO Water Authority
School District of Pasco County
I
181 I
I
I MSLMOORE STEPH ENS
LOVELACE CRAB& ADVISORS
IDescribe Assistance with Implementation of New GASB Statements and Maintaining the
Certificate of Achievement for Excellence in Financial Reporting
IAt MSL, we pride ourselves at being highly involved in our profession. As you saw in reading
through engagement team member's resumes, we are actively involved in local and national
Iprofessional organizations. This includes conversations and personal interaction with Beyond our
commitment to give back to our profession, this involvement enables all of our staff to be aware of
all the issues that face our governmental clients. We encourage our clients, whenever possible, to
Iearly implement accounting standards. Our goal is to work with our clients to ensure that the
implementation process goes smoothly and that the implementation is in accordance with the
applicable standards. We provide support and information to our clients. One way this is
Iaccomplished is at our free annual governmental training session held in the summer, where all our
clients can come and discuss the accounting issues that face us all.
IAs GASB continues to publish authoritative GAAP, MSL stands ready to provide leadership and
guidance in interpreting and implementing new standards as they are issued and become effective.
I Our experience in working with clients who have participated in the Certificate of Achievement for
Excellence in Financial Reporting program is, we believe, second to none. The following (from the 2013
program results, as posted on the Government Finance Officers Association website) are clients who
Iparticipate in the program, and with whom we have worked during the past few years:
MSL Governmental Clients
IMunicipalities Counties Special Districts and Authorities
Altamonte Springs Broward Central Florida Expressway Authority
Apopka Citrus Greater Orlando Aviation Authority(GOAA)
1 Casselberry Lake Miami-Dade Expressway Authority
Cocoa Beach Osceola Tohopekaliga Water Authority
I Dunedin Seminole
Fort Lauderdale
Indian Rocks Beach School Districts GD , ,.
, : .
Kissimmee Brevard County
ILeesburg Escambia County
Orlando Osceola County
I Pembroke Pines Pasco County CeYtZfZcate
Sanford Seminole County °Achrevement
Tampa Volusia County
FOR RAC LILEnCE IN
I Venice Financial Reporting
Winter Park
MSL has the capability and experience to assist the City in continuing to receive the GFOA Certificate
I of Achievement for Excellence in Financial Reporting. We will ensure throughout the engagement that
the City keeps current with any new accounting and reporting standards issued by the GASB. This will
help to make certain that the City continues receiving the Certificate of Achievement for Excellence in
IFinancial Reporting.
I
' 191 r
MSLMOORE STEPHENS
LOVELACE cans k ADvIsoas
Staff Continuity
There is nothing more disruptive to clients than to have different staff assigned to an engagement from
one year to the next. We will commit the same staff to your engagement from year to year. We cannot
guarantee that team members will not leave the Firm, but we can tell you that our Firm has very low
turnover rates, and many of our staff came to our Firm because of the strength of our governmental and
not-for-profit practices. We consider our staff to be our most important resource. M5L's average staff
tenure is 12.5 years and 25%of our staff have been with MSL for more than 10 years.
Staffing continuity is a very important aspect of our attestation practice. We strive to keep staff
turnover as low as possible, in part, by the following areas of emphasis:
• High-Quality Staff. MSL's commitment to hiring quality staff to serve our clients starts at the
top. Our shareholder group is very active in our staff recruitment and retention program.
• Education of our staff. We place the highest regard on training our staff and helping them excel
in their careers. The size of our Firm provides the ability to move up, while not feeling lost in a
big corporate environment.
• Cultivation of a positive environment. MSL has been a "Best Places to Work" award winner for
over 10 years.
The audit team for this engagement has decades of experience in serving governmental clients. Most of
this experience has been with MSL. We recognize that staff continuity keeps disruptions to your daily
operations to a minimum. In addition, it allows us to continue to provide high-quality, efficient service
while the individuals who work with you directly continue to be involved with your engagement for
many years.
1
1
1
1
1
1
1
1
1 a
201
MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
AUDIT APPROACH
Overview
We have reviewed the City's RFP, including the scope of services, in preparing our proposed audit plan.
Included in the preparation, we have reviewed source documents, such as: the 2013-14 City Budget, the
City's prior Financial Statements, Organizational Charts, and other information that was available on the
City's website or Municode.com.
Scope of the Required Services
Our audit plan will be prepared to accomplish both a financial and compliance audit of the City's basic
financial statements, which includes the financial position and results of operations of all funds and
operating activities of the City. Our plan will include all applicable reports to be in compliance with the
requirements with the applicable standards and requirements listed below:
The audit shall be performed in compliance with the requirements of the following:
• Section 218.39, Florida Statutes, and any other applicable Florida Statutes.
• Rules of the Florida Department of Financial Services.
• Rules of the Auditor General, State of Florida,Chapter 10.550, Local Government Audits
• Audits of State and Local Governmental Units (Revised)—issued by the AICPA.
• Codification of Governmental Accounting and Financial Reporting Standards—Governmental
Accounting Standards Board (GASB).
• Government Auditing Standards, issued by the Comptroller General of the United States.
• Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations, Office of
Management and Budget (OMB).
• Federal Single Audit Act Amendments of 1996.
• Florida Single Audit Act; Section 215.97, Florida Statutes.
a • Chapter 11.45, Florida Statutes.
• State of Florida Department of Banking and Finance Regulations.
• Generally accepted auditing standards (GAAS), as set forth by the American Institute of Certified
QPublic Accountants.
• Any other applicable federal,state, and local laws, regulations, or professional guidance not
specifically listed above, as well as any additional requirements which may be adopted by these
organizations in the future.
MS1 understands the specifications stated in the City's RFP and will comply fully with those
Dspecifications.
The purpose of our audit is to provide us with a basis for expressing an opinion on whether the financial
1 statements are fairly presented, in all material respects, in conformity with generally accepted
accounting principles and to report on the fairness of any additional information, as applicable, when
considered in relation to the financial statements taken as a whole.
1 The scope of our audit is directed primarily towards the expression of an opinion on the City's basic
financial statements. If it becomes evident that an unmodified opinion cannot be rendered on your
1 financial statements, you will be promptly notified of the circumstances surrounding our findings. If, for
any reason, we are unable to complete the audit or if we determine that we are unable to express an
o ,F
'133-�
V
CO; 211
1
I M S L MOORE STEPHENS
LOVELACE cras & ADVISORS
Iopinion, we will decline to express an opinion or may not issue a report as a result of the engagement,
as required under the applicable professional standards.
IStandards-Based Audit Approach
Overall, we will follow a standards-based audit approach, which is mandated under United States
I Auditing Standards Clarified (AU-C) Section 300. In our planning process, we will identify the risks of
significant accounts and transactions related to the financial statements and plan our audit procedures
to properly address those risks at the financial statement assertion level. In addition,we will incorporate
I AU-C Section 600 - Audits of Group Financial Statements, which relates to the audit approach and
related documentation requirements for group audits. Under this standard, we are required to evaluate
the City's components, as well as business activities to determine which aspects of the City's activities
I are significant and need to be evaluated separately from a financial accounting and reporting
perspective.Our general audit approach is illustrated below:
IFour Phases of Your Audit Plan
Devel op Audi t Plan Audit Planning Process
I •Assessrisksassociated with •Establish terms of
account balances and engagement
potential error levels \. ,,„,..—` •Preliminary assessment
•Plan tests of controls an•I ca. of the key risks related to
reliance on internal audi
Develop the Oty
work Audit Plan Callate
Process •Understand the City's
•Plan substantive tests - operations and
S�Nrrr tsre accounting processes
o,` ,'re, \ •Understand entity-level
,�.,Q`_ controls
u - s •Understand process-level
•
111Mcontrols
I
Prepare and
(
•�D• F cORo� • •communicate the audit
plan
I Perform Audit Plan Perform Report and Report and Monitor Results
Audit Plan Monitor •Revlewz of CHER
as I •Exit conference with staff&
•Perform tests of controls
and evaluate \ management
I .Imin_ _ •Obtain management
Perform substantive tests, representationsIncluding analytical •Engagement reporting to
procedures and evaluate those charged with
•
Perform tests of governance
I compliance •Audit team debriefing and
assessment
I
I
I
,V`'1`es
ct
• 1 221
1 ^ACT MOORE STEPHENS
IV!JL LOVELACE CRAB x ADVISORS
General Audit Procedures
To enable us to reach our conclusion on the fairness of the City's financial statements, we must gather
competent, evidential matter that corroborates the assertions made by management in the financial
statements. The principal techniques used to acquire evidence on which the expression of our opinion is
based are as follows:
• Examination (Inspection) - One of our principal objectives is to substantiate the authenticity of
various recorded figures and entries. Evidence of such authenticity is typically gathered through
examination of documents pertaining to the transaction that occurred.
• Confirmation -The process of confirmation is closely related to that of inspection, but is used to
obtain supporting evidence by direct request from third parties, rather than by reference to
items of evidence readily available from management and staff.
• Observation - Observation is commonly used to ascertain compliance with certain prescribed
procedures; we frequently use this technique to document and observe your financial
operations.
• Verification - Generally, all of our activities related to the formulation of an opinion on your
financial statements are referred to as verification procedures. However, specific tasks are
performed to support specific financial statement assertions regarding the:
o accuracy of recorded balances and related account classifications;
o valuations of account balances based on generally accepted accounting principles;
o cut-off procedures employed by management to consistently record all transactions in
the appropriate accounting period(s).
• Inquiry - Substantial information is gathered by direct inquiry of your personnel. Through
inquiry, we can ascertain the duties performed by given individuals or, through carefully phrased
questions, we are able to ascertain if those individuals are properly carrying out the
responsibilities assigned to them. We can also ascertain specific information about selected
accounting items or transactions to support decisions made by management personnel when
other corroborating evidence is not readily available.
• Analytical Review- By performing an intensive study through analytical procedures we can gain
insight into the manner in which your accounting system does or does not develop reliable
a financial information. Our auditors perform analytical review procedures to ascertain that the
recorded figures "make sense," by being consistent with each other and with known external
changes that are taking place. Changes from the previous year, budget-to-actual results or
comparison to other comparable cities (benchmarking), are analyzed to ascertain that the
financial information produced through the City's accounting and reporting system(s) are logical
and reflect changes in operations or financial position that are known to have occurred.
Our audit approach is a positive approach, which maximizes the efficiency and effectiveness of the
audit. Our audit programs are "tailor-made" for each engagement to enhance our ability to provide
quality, professional services and to produce results that are qualitative in nature. Our specific audit
a procedures are principally oriented toward determining the efficacy of the intended internal controls,
ascertaining whether they are actually functioning as planned, and testing the final accounting results to
determine that they are, in fact, sufficiently reliable and accurate to support the expression of our audit
opinion.
io
4,4, iSdl - • 23I
•
MSLMOORE STEPHENS
LOVELACE cws & ADVISORS
Information Systems Audit Procedures
As part of our audit, we routinely perform an assessment of our clients' computer-based financial
management systems. To accomplish this, we incorporate a unique two-professional system. A
seasoned auditor and an Information Technology Specialist perform this analysis together. We believe
this approach is unique because the use of two professionals enables us to assess not just how your IT
system functions, but also how those functions directly affect your accounting and reporting systems.
Our goal is to ensure that both are functioning properly.
Examples of computer controls that will be reviewed include the following:
Information Security
The information security function is responsible for the administration and maintenance of a client's
information security program, including both physical and logical security. The primary goal of such a
program is to ensure that access to programs, data, online transactions, and other computing resources
is restricted to authorized users. Our review of general computer controls in the information security
area will include an appropriate consideration of the level of security that is adequate for a particular
processing environment and the availability of access control mechanisms in that environment.
Systems Acquisition, Development, and Maintenance
Systems development personnel are responsible for the selection and/or design, programming, and
maintenance of the application systems to meet the needs of the various users. Our audit procedures
are designed to ensure that application programs are designed, implemented, and maintained according
to management's intentions and in accordance with industry-accepted practices.
Computer Operations
The computer operations department is responsible for the day-to-day processing activities of the
systems, ensuring that jobs are scheduled and processed in accordance with established routines. It is
also responsible for the physical control of data stored on portable media and timely, accurate
distribution of reports to users. Our review will be to test that these control procedures were effective
throughout the year.
Proposed Segmentation of the Engagement
The following section gives an overview of the major audit segments (Planning, Substantive Testing and
Wrap Up), as well as procedures we anticipate will be implemented in these areas. The section is not
1 intended to provide you with all of the details of our audit steps. It indicates our understanding of the
City, its environment, and the internal controls in place. The overall objective of our audit
segmentation and related procedures is to ensure that our audit opinions are supported by the
procedures performed. Procedures are evaluated throughout the audit process based upon the City's
environment, internal controls, and economic condition. In addition, our audit plan is evaluated
throughout the audit and procedures are performed to address any significant issues identified during
the audit process.
I
ci: : - '
241
I MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
iPlanning—Internal Controls—Compliance
Engagement Administration and Planning
• Make preliminary assessments of the City, its • Document our understanding of all financially
environment, and its internal controls. significant laws and regulations and identify any
I • Update systems documentation and permanent file new laws or regulations that require audit testing.
information. • Identify new or modifications to the existing inter-
• Review status of the prior-year audit local agreements.
I recommendations or findings, if any, and ascertain • Discuss with management the implementation of
whether they were appropriately resolved. recent GASB pronouncements and determine
• Identify all federal and state financial awards applicability of pending matters.
I programs, and evaluate if either a federal or state
Single Audit is required (part of work plan, but do
not anticipate any.)
IEvaluation of Entity and Internal Controls
• Obtain and document our understanding of the • Identify specific compliance requirements related
I City, its environment, internal controls, to bond resolutions, ordinances and Florida
organizational structure,and operating Statutes.
characteristics. • Perform testing of controls over areas deemed to
I • Evaluate organization, personnel and financial
practices. have financial significance.These generally
include testing of cash disbursements, cash
• Document existing electronic data processing receipts, utility billing,journal entries, contracts,
(EDP) controls, and evaluate adequacy of the etc.
Iphysical security environment, including business
continuity(disaster recovery) planning.
• Evaluate financial reporting systems and
1 administrative monitoring capabilities. Design
preliminary tests on controls for compliance with
prescribed systems.
IMinutes, Contracts and Resolutions
• Review minutes of meetings of the City Commission • Design tests of controls for compliance with
I and prepare an abstract of information relevant to applicable laws and regulations and the Rules of
the audit of the financial statements. the Auditor General of the State of Florida.
• Obtain data concerning outstanding contractual • Develop a compliance work program and
I commitments, if any,for financial statement it into the overall audit plan.
disclosure adequacy.
I Budget
• Document budgetary process and confirm • Review authorization and impact of interim
compliance with applicable local ordinances, budget amendments, if any.
1 procedures and regulations.
I
I
' zs1
IMOORE STEPHENS
M S L LOVELACE cPAS x Aowsoas
scsaa
1 Substantive Testing
I Cash, Cash Equivalents, and Investments, including Restricted Funds
• Ascertain that cash in the balance sheet is on • Ascertain that investment balances are evidenced
hand, in transit,or on deposit with third parties by securities or other appropriate legal
I (trustees) in the name of the City. documents, either physically on hand or held in
• Determine that all cash funds of the City are safekeeping by others, and include all the City's
included in the balance sheet. investments.
I • Establish that depositories are legally acceptable, • Determine that investments are the types
that adequate collateral has been pledged for the authorized by law, contract and the investment
City's deposits, and that separate depository policy of the City.
I accounts are maintained for each fund for whic •h
required. Make certain that investment values, incomes,
gains, or losses are correctly stated and properly
• Ascertain that the cash balances reflect a proper allocated to accounts.
cutoff of receipts and disbursements and are • Determine that investments are properly
I stated at the correct amount. described and classified by fund type in the
• Ascertain that cash balances are properly combined balance sheet and related disclosures.
presented in accordance with related restrictions
I and disclosures are adequate.
Receivables and Cash Receipts
I • Ascertain that only earned revenues, if any, in the • Ascertain that unbilled service revenues are
fiscal year have been recorded, and amounts appropriately reflected in the proper accounting
uncollected at year-end presented as receivables period.
Iare valid. Ascertain that the City has satisfied the • Ascertain that an adequate allowance for doubtful
relevant legal requirements to receive all revenues accounts has been established and that the
recorded. related amounts and disclosures are properly
• Determine that the revenues were billed or presented in the financial statements.
charged and recorded at the correct amount and • Ascertain that receivables are properly classified in
receivables are stated at the net realizable the financial statements and that related
Iamount. disclosures are adequate.
• Make certain that amounts billed for services
rendered are valid and have been billed to
customers at authorized rates.
Inventories
I • Determine that inventories recorded represent • Make certain that inventory is properly
a complete listing of materials and supplies classified and disclosure is made of the equity
held by the City and that such assets are reserve, if appropriate.
physically on hand.
• Establish that inventory listings are accurately
valued and that the totals are properly
1 recorded in accounts.
1 /o ,
I
° 261
1
IC T MOORE STEPHENS
I^p V L J L LOVELACE CPAs& ADVISORS
-
ISubstantive Testing(cont.)
ICapital Assets and Capital Expenditures
• Determine that property and equipment • Confirm that the capitalized costs and related
represent a complete and valid listing of the depreciation associated with all sold,
I capitalizable cost of assets purchased, abandoned, damaged,or obsolete fixed assets
constructed, or leased, and that they are have been removed from the accounts.
physically on hand. • Make certain that depreciation charges on all
I • Ascertain that capital expenditures represent a depreciable assets have been computed on an
complete and valid listing of the capitalizable acceptable and consistent basis and that the
cost of the property and equipment acquired related allowance accounts are reasonable.
I during the period, and that capitalizable costs • Ascertain that capital expenditures and fixed
are excluded from repairs and maintenance and assets are properly classified and related
similar expenditure accounts. disclosures are adequate.
I
Accounts Payable and Other Liabilities
I • Determine that recorded expenses and cash
•
disbursements are for goods and services • Confirm that expenses and related disburse-
ments and liabilities have been correctly
authorized and received. recorded as to account, budget category, period,
II • Ascertain that expenses incurred for goods and and amount.
services and related accounts payable have all • Ascertain that expenses and related liabilities are
been identified, including any contingent or properly classified by budget category and
contractual liabilities. related disclosures are adequate.
I • Make certain that expenses for goods and
services are authorized in accordance with the
Ibudget and other regulations or requirements.
Payroll and Related Liabilities
• Ascertain that payroll disbursements are made • Ascertain that payroll and related liabilities are
Ionly for work authorized and performed by correctly recorded as to amount and period and
authorized personnel. properly distributed by account and budget
• Determine that payroll is computed using rates category and disclosures are adequate.
I and other factors in accordance with contracts • the status of employee compensatory
and relevant laws and regulations. benefits for accruals and disclosure.
I Long-Term Debt and Debt Service Expenditures
• Ascertain that debt is authorized and properly • Ascertain that debt service expenditures
recorded. (principal and interest payable)are properly
I • Ascertain that all indebtedness of the City is recorded,classified,and disclosed.
dentified, recorded, and disclosed. • Ascertain that debt and related restrictions,
• Ascertain that the City has complied with guarantees, and commitments are properly
I provisions of indentures and agreements related presented and related disclosures are adequate.
to debt, including provisions on use of proceeds. • Review arbitrage calculations for
reasonableness.
I
o
27
MSLMOORE STEPHENS
LOVELACE CPAs a ADwsores
Substantive Testing(cont.)
Pensions and Other Post-Employment Benefits
• Evaluate the plan administrator of the plans and • As much as possible, incorporate our evaluation of
from that evaluation determine what controls we plan controls as part of our payroll control
will evaluate at the administrator level
• evaluation of the City.
Review the process for contributions,eligibility, and
other areas at the employer level to ensure the
plans are being properly administered at the
employer level.
Risk Management
• Document and evaluate controls over the City's • Ensure proper disclosures related to the City's
risk management processes. risk management activities.
• Review insurance coverage in place to ensure it
is active and applicable for the City's risk.
Net Position and Fund Balance
• Ascertain that all classifications of net position • Ascertain that components of net positions and
and fund balance are recorded and properly fund balance, including changes in the net
authorized in accordance with GASB 54 and 63. positions are properly computed and are
• Ascertain that components of net position and described, classified, and appropriately
fund balance are determined in accordance with disclosed.
applicable regulations and requirements.
Revenues
• Perform analytical procedures related to charges
for services.
• Determine that impact fees are properly
• Design and perform a revenue test to determine restricted and accounted for.
• Perform testing of various tax and inter-
that proper rates are charged.
• Compare revenue data for the current period governmental revenues.
and historically to customer demographics.
Expenditures and Expenses
• Perform analytical procedures related to • Determine that expenses are properly classified
expenses. for budgetary purposes.
• Through testing and observation, determine
that expenses are appropriate and properly
classified.
1
281
I M S TMOORE STEPHENS
LOVELACE CPAs & ADVISORS
' Substantive Testing(cont.)
IUtilities
• Testing of utility billings, including verification that: • Testing of bonds payable, including verification
that:
I o Amounts billed for services rendered are valid o Debt is authorized and properly recorded.
and have been billed to customers at o All indebtedness of the City's municipal
authorized rates. utilities is identified, recorded, and
I o Unbilled service revenues are appropriately disclosed.
reflected in the proper accounting period. o Compliance with provisions of indentures
o An adequate allowance for doubtful accounts and agreements related to debt, including
I has been established and the related amounts provisions on use of proceeds.
and disclosures are properly presented in the o Debt service expenditures (principal and
financial statements. interest payable) are properly recorded,
Iclassified, and disclosed.
o Arbitrage calculations are reasonable and any
liability, if applicable, is properly recorded.
I o Debt and related restrictions, guarantees,
and commitments are properly presented
and that related disclosures are adequate.
1 Grants
• Evaluate and test controls over compliance • Ascertain that grants are administered and
requirements. revenues and expenditures are recorded in
I .I
Ascertain status and resolution of prior-year accordance with applicable provisions and
1{�� findings and questioned costs, if applicable. related laws and regulations.
• Test grant revenue through confirmation with • Ascertain that grant-related amounts are
grantor agencies to ascertain appropriateness of properly presented and related disclosures
Iclassification. concerning restrictions and compliance are
• Ascertain that grant revenues and expenditures adequate.
charged to grant programs are valid and • Identify major federal programs and major
1 complete and, if applicable, indirect costs are state projects using risk-based approach, if
properly allocated. applicable.
• Determine threshold for Type A and Type B • Evaluate and test controls over direct and
I programs based on grant expenditures, if material compliance requirements, if
applicable. applicable.
• Ascertain status and resolution of prior-year
Ifindings and questioned costs, if applicable.
I
I
I
I
1 MSLMOORE STEPHENS
LOVELACE cP.As& ADVISORS
IWrap-Up and Reporting
• Coordinate review of the Management's • Prepare preliminary drafts of audit
I Discussion and Analysis document for reports and management letter, and meet
inclusion in the basic financial statements. with management to review drafts prior
• Complete all financial disclosure checklists. to issuance.
I • Review status of prior-year audit • Schedule and attend final meeting with
recommendations and ascertain whether management to finalize all financial
they were appropriately resolved. reporting matters.
I • Provide current-year audit findings and • Present financial statements to
recommendations for improvement related management and the City Commission.
to the financial statements, internal control,
I accounting, accounting systems, and
compliance with policies and procedures.
I Level of Staff and Number of Hours to Be Assigned to Each Segment of the Engagement
Listed below are the proposed segmentation hours by staff level for the audit of the City.
ISunny Isles Beach Staffing Level
Segment Shareholder Manager Supervisor/ IT Staff Total
Senior SpeclaBst
I Engagement Administration and Planning 5 5 10 5 5 30
Evaluation of Entity and internal Controls 2 5 5 5 20 37
Minutes,Contra and Resolutlo a 2 5 2 - 5 la
Budget - - 45 9
I Cash Cash ER ava en¢ Investments - 2 - 10 12
Receivables and Cash Receipts 10
ca2
Inventories 3 5 12
6
PPE andpital Expenditures - 2 - 5 7
Accounts Payable g Other Liabilities . 2 10 12
Payroll and Related LIabgities -
. 5 10 15
I
Long-Tenn Debt and Debt Service Expenditures
b2 5 10
5 22
Post Employment Benefit 5 10 5 20
Risk Management 1 10 - 5 16
Net Position and fund Balance 2 - 10 - 5 17
I Revenues and Eaperditures/Espenses - - S - 10 15
Utilities 5 10 10 25
Grants5 5 10 - $ 25
Wrap-Up and Reporting 16 20 30 - 10 76
40 50 130 10 140 370
ISample Size and Extent Statistical Sampling Is to be Used in the Engagement
We will follow the guidance of SAS No. 39,Audit Sampling, in using a non-statistical approach. MSL uses
Ithis guidance, along with our professional judgment, to develop a logical process that includes assessing
inherent risk, control risk, and combined audit risk, to determine where sampling is deemed appropriate
and effective,as well as in the determination of sample sizes.
1 Sample sizes will vary, depending on the nature of the testing (compliance versus substantive), and the
size of the population being sampled. Our utilization of sampling generally centers on compliance and
I controls testing, rather than substantive testing of account balances. Sample sizes for compliance and
controls testing are based upon professional guidance.
I Audit sampling is the application of an audit procedure to less than 100%of the items within an account
balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.
43 Tr,
I
_ 30( I
1
I MSLMOORE STEPHENS
LOVELACE teas s .ADVISORS
1 Our auditors use extensive sampling procedures to obtain satisfactory audit evidence.
ISampling procedures routinely include statistical and non-statistical sampling based upon:
• the overall objective of the test • the nature of the sample population
I • the sample size • the nature of the item(s)being examined
• the anticipated outcome of the sample results • the significance of the results
Ordinarily, the significant portions of the sampling expected to be performed are identified at the onset
I of the engagement and are coordinated with the remaining auditing procedures to produce timely and
efficient results.
We currently expect to perform the following types of sampling:
I
Attribute Sampling - To test the rate of deviation from a prescribed internal control procedure to
determine whether planned reliance on that control is appropriate. In addition to tests of compliance
I with prescribed control procedures, attribute sampling will be used for certain substantive procedures
to test for possible unrecorded transactions and for testing existing account balances.
IVariable Sampling-To reach a conclusion about the adequacy or reasonableness of an account balance.
Examples of areas where we will apply sampling strategies include:
I
• The selection of cash receipts postings to test for • The selection of debt payment transactions to
determination of compliance with related test for timeliness of,and completeness of,
statutory requirements and utility rate schedules payments to paying agents for debt costs and
1 • CRA transactions fiscal agent fees
• The selection of cash disbursements and payroll • The selection of other transactions to
transactions for compliance testing determine compliance with laws and
I • Journal entries regulations
Extent of Use of EDP Software in the Engagement
I To the extent possible, it is our policy to incorporate the use of Computer-Assisted Audit Techniques
(CAATs) in all phases of our audit. Our Firm understands the efficiencies and effectiveness derived
with the proper use of these audit techniques. We have committed significant Firm resources to
I provide your audit team with the tools and training to use these techniques. Our Firm uses IDEA data-
mining software. This software enables us to take virtually any output file format from your financial
reporting package and convert it into a usable data format for our staff to perform CAATs, such as:
I . Comparison of employee and vendor addresses to identify employees who are also
vendors,
• Analyzing numerical sequences from large populations to identify missing or duplicate
I checks or invoices,
• Sorting payments to identify transactions that fall just under financial control or
contract limits,
1 • Unexpectedtrends in the number of, or amounts of, payments to vendors, and
• Search for false employees by comparing the human resources database with the
payroll system database.
1
311
MSLMOORE STEPHENS
LOVELACE CFAs & ADVISORS
Electronic Data Processing Techniques and the Paperless Audit
As part of our audit, we routinely perform analyses of our clients' computer-based financial manage-
ment systems. To the extent possible, it is our policy to design our audit procedures to maximize the
application of computer-assisted audit procedures for compliance and substantive testing of your
system. We also utilize the capabilities of our own in-house computer systems to assist us in achieving
efficiency in examining your financial accounting and reporting systems.
Our auditors utilize several EDP software systems in conjunction with performing audits. All software
systems utilized are used exclusively on our own computer hardware brought on-site during the audit.
We do not, and will not, install or use any of our proprietary software systems on client hardware
systems in violation of our software licensing agreements.
We also have the inherent capability to download certain financial data into our own data processing
systems. This procedure is typically limited to specific applications where it is feasible to do so. Quite
often, our clients' systems do not provide the ability to download all historical data that we find
essential to perform our analytical procedures and account comparisons. When that occurs, alternative
procedures are employed to build the appropriate database to perform these necessary tasks.
As a routine part of your audit,we will request electronic copies of your financial system's database files
to allow us access to information in your financial accounting systems. Our Firm uses financial data
extraction and analysis software to assist us in performing your audit. As a primary audit tool, we utilize
this software to read, display, analyze, manipulate, sample, or extract data files from almost any source
within your financial management systems -- mainframe to PC, including reports printed to a file.
Type and Extent of Analytical Procedures to be Used in the Engagement
Analytical procedures are utilized in the planning, substantive testing, and wrap-up phases of all audits.
The extent to which they are utilized is dependent upon our assessment of where the significant audit
risks are. In the planning stage, analytical testing is used as one of many methods to determine "what
has happened" during the audit period. Generally, we will utilize comparisons to prior-year activities. In
addition, to make the information useful in the planning stages, we implement this process on the
financial statement level to give us an overall assessment of changes that have occurred. During the
substantive testing phase of the engagement, we generally utilize analytical procedures on revenue and
expenditure/expense accounts, including, when appropriate, comparisons to prior year, as well as to
budget. We utilize analytical procedures, when reasonable, to compare to operational information. For
example: comparing water production to related revenues and expenses with direct or inverse
relationships. In the wrap-up phase of the audit, analytical testing is used to support the testing
performed throughout the audit, as well as to determine that no significant changes occurred outside of
our expectations. The full extent to which analytical procedures are utilized is based upon the auditor's
professional judgment and the overall risk assessment results.
Substantive procedures include records examination (inspection), confirmation, observation, verifica-
tion, inquiry, and analytical procedures, all of which have been discussed above. The extent to which any
procedure is utilized is determined based upon the auditor's evaluation of the account balance or
transaction being evaluated. The best method utilized is dependent upon the auditor's risk assessment
of the specific accounting or reporting issue at hand. Which procedures are utilized is carefully evaluated
throughout the audit process and often more than one of these procedures is implemented. In all cases,
the audit team discusses the approach to be taken and evaluates this decision during the audit process
to ensure that the testing performed will provide a reasonable basis for the auditor's conclusions.
o; 321
MSLMOORE STEPH ENS
LOVELACE CPAs & ADVISORS
Approach to Gain and Document Understanding of the City's Internal Control Structure
While our overall audit objective is to perform procedures sufficient to enable us to express an opinion
on your financial statements, other primary objectives must be met and appropriately satisfied. Initially,
our preliminary audit activities are concentrated on obtaining and documenting our understanding of
your control environment (the coordinated methods and measures adopted to safeguard your assets,
1 check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage
adherence to prescribed managerial policies). In other words, we review the systems in place by which
management maintains information, protection, and control. We also focus on any required control
functions, which are established to ensure compliance with federal, state, or local laws and regulations
that are required and/or unique to your financial operation.
Subsequently, we will determine the nature, extent, and timing of the work to be performed and will
develop a written audit program documenting specific instructions to be utilized by our auditors during
the conduct of the audit.
After the formal audit plan is developed, we perform tests of the relevant internal control systems to
determine compliance with your prescribed policies, procedures, laws, and regulations, as applicable.
Our procedures are also specifically designed to incorporate the requirements of the Single Audit Act of
1996,OMB Circular A-133, as amended, and the Rules of the Auditor General, as applicable.
To assist us in identifying specific areas subject to audit testing, we will use practice aids developed by
1 the FICPA (Compliance Auditing in Florida), the Office of Management and Budget (Compliance
Supplement for Single Audits of State and Local Governments), along with information obtained from
reviewing applicable Florida Statutes.
1 Typically, we will test for compliance with applicable laws and regulations simultaneously with testing
for compliance with specific internal control systems to efficiently detect all potential problems in
advance of our detailed testing procedures. These procedures are initially employed to assess the risk of
relying on existing internal control systems and related procedures to determine the extent of
substantive testing done after the balance sheet date. Additional procedures are generally limited to
testing for compliance with specific and general conditions associated with any federal and/or state
financial assistance programs to enable us to express assurance on the control systems and program
compliance,as applicable.
1 The results of these tests are used to update our documented understanding of your internal control
systems and to identify specific areas of your overall control environment that require additional audit
attention. It is also our policy to communicate the results of our compliance testing to management on a
timely basis so that corrective actions can be implemented, if necessary, prior to the end of the audit.
Approach to be Taken in Determining Laws and Regulations that will be Subject to Audit Test
Work
A key component in auditing any governmental entity is to determine those laws, regulations, and
contracts that have a significant impact on the financial statements. Our audit approach in this area
involves:
• Review of enabling legislation • Review of federal and state laws
• Review of prior financial statements • Review of grant agreements
1 • Inquiry of management and staff • Review of contracts and other agreements
• CRA Compliance
H-!11t
ic
viH ;l �Qr
33�
1
MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
1
Once significant laws and regulations that affect the City have been identified, we will develop
compliance testing to ensure that we address these issues.
The method utilized to determine the number of samples selected for testing of compliance is directly
impacted by our professional judgment, as well as the applicable audit standards. The goal in each case
is to ensure compliance with applicable standards in order to obtain sufficient audit evidence to issue
not only our audit opinions, but also to issue our required GAGAS report on compliance (Yellow Book
Report). Issues that impact this number include the risk associated with any specific compliance item,
the number of transactions that are associated with any compliance issue and the controls related to
ensuring compliance with the requirement. In order to reduce the burden on staff and to ensure an
efficient audit, we will combine our testing for compliance with control and substantive testing
procedures whenever possible; also known as dual-purpose testing.
Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance
Audit sampling is also used extensively in our tests of compliance. We use statistical sampling and
perform attribute testing to test both compliance and internal controls over compliance.
Examples of compliance areas that we will apply sampling strategies include:
> the selection of cash receipts postings to test for determination of compliance with related
statutory requirements and utility rate schedules;
• the selection of cash disbursements and payroll transactions for compliance testing;
> the selection of debt payment transactions to test for timeliness of, and completeness of,
payments to paying agents for debt costs and fiscal agent fees; and
> the selection of other transactions to determine compliance with laws and regulations.
Process to Produce a Meaningful Management Letter
Our priority in drafting management letter comments is to get our facts straight. We will meet with
management and discuss findings before they are finalized. Any comments made will be thoughtful and
accurate. We also do not make frivolous comments that waste the time of management and those in
charge of governance. We adhere to the requirements set forth in the applicable audit standards.
It is our policy to discuss all potential findings with management in draft form prior to the issuance of
our management letter. The purpose of this procedure is to ensure that all pertinent facts and
circumstances have been considered. This policy relates to findings required to be reported in
accordance with the GAGAS report on internal controls, as well as the management letter required by
the Florida Auditor General. We appreciate the importance of this process, and we do not want any
surprises when we issue our reports.
a We are always available to meet with the City Council to present updates on the audit process and any
comments, upon request. Finally, as required by our audit standards, if we determine that
communication of any findings is necessary prior to issuance of the audit reports to the City Council, we
will communicate them immediately.
1
5, 341
I MSLMOORE STEPHENS
LOVELACE cess& ADVISORS
iimmippoi
ITentative Project Schedule
We are committed to completing the proposed schedule for the fiscal year 2016 audit without
I exception. We understand a similar time schedule will be developed for audits of future years if the City
exercises its option for additional audits.
1 •
Proposed Audit Timeline
Begin interim fieldwork; hold entrance conferences;develop
I August 2016 — systems documentation to complete all interim work by
September 30
IAugust2016 — Deliver detailed audit work plan and schedule of client assistance
forms
I
September 30, 2016 — Inventory observation, if necessary
I
November 15, 2016—
IDecember 15,2016 — Start and complete substantive fieldwork phase of audit
IMid-December 2016 — Draft of CAFR available for review
Mid-January 2017 — Provide draft of audit reports and management letter(if
required); hold exit conference with management
I
End of January 2017 — Issue final audit reports
I
March 1, 2017 — Presentation of the CAFR to the City Council
Anticipated Use of City Staff Members
We recognize the additional effort required when changing auditors, and we pride ourselves in making
Ithe process a seamless one. We are flexible and easy to work with. To facilitate a smooth transition,we
will schedule an initial meeting with the City's Finance Department staff to discuss expectations and
engagement timing. We will gladly accommodate your team's preferences on the method and manner
I (e.g., scheduled meetings or written responses) to assist us in gaining an understanding of the City. We
do not overburden you with endless checklists.
B
5r,�A O '^ ,
,i4. 35
fi I
1 MSLMOORE STEPHENS
LOVELACE CPAs & ADVISORS
MSL will provide a detailed listing of the assistance we require in advance of on-site procedures at both
interim and at year-end. We generally do not expect that your management team would have to create
specific schedules for the sole purposes of our audit. We will use existing account reconciliations and
analysis that you generate as part of your normal monthly and year-end closing process. Moreover, we
will use electronic file downloads from your system and electronic workpapers wherever possible. This
process will reduce the amount of time you spend producing information for our audit procedures.
We do not require information in a rigid or "firm standard" format. The information that you normally
produce is generally sufficient for our purposes. As part of our evaluation of the collection models used
on receivables, we will request data regarding cash collection and write-off histories that may not be
part of the traditional close process.
MSL will support the financial statement preparation by providing your management team with current
information about new accounting standards and disclosure requirements. Our team members will
gather information to verify financial disclosures simultaneously with the testing of the related balance
sheet and income statement areas. Our engagement team and processing department are available to
support and supplement this process. Additionally, MSL will provide updated information and examples
on new accounting and guidance and disclosure checklists.
Lastly, every MSL audit is unique in terms of management abilities and expectations. For some
engagements, we receive a number of audit-specific workpapers; and in other engagements, we
1 generally rely on already prepared documentation. Generally, for first-year audits, we determine with
management how to make the process smooth, while meeting our responsibility of ensuring that the
financial statements are materially correct.
While we pride ourselves in performing rigorous audits, we will not do so at the expense of inefficiency.
1
1
1
1
n
i
_ ' 361
I MSLMOORE STEPHENS
LOVELACE cros& ADwsoxs
sat
IReferences
Scope of Work Contact
Address Shareholder0
ITotal Staff Hours Phone,0/23
QIIIEED 12212219
Shareholder
Linda Senne, Interim Finance Director
Annual Audit 401 West Venice Avenue
City of Venice Venice, FL 34285 William Blend
I 600 hours 0: (941)486-2626 F: (941)486-2790 Dan O'Keefe
LSenne@Venicegov.com
William Spinelli, Finance Director
1 Annual Audit
City of Leesburg 501 W. Meadow Street,2""Floor
Leesburg, FL 34749 William Blend
600 hours 0: (352) 728-9720 F: (352)326-6632 Dan O'Keefe
I Bill.Spinelli@leesbureflorida.gov
Cynthia Lindsay, Finance Director
Annual Audit 300 N. Park Avenue
City of Sanford Sanford, FL 32771 William Blend
1 600 hours 0: (407) 688-5026 F: (407)330-5666 Dan O'Keefe
cynthia:lindsay@Sa nfordfl.gov
I Annual Audit Amy Ady, Finance Director
101 N.Church Street
City of Kissimmee Kissimmee, FL 34741 William Blend
500 hours 0: (407) 518-2220 F: (407) 518-2208 Dan O'Keefe
Iaady@kissimmee.org
Kathy Oster,Accounting Manager
Annual Audit 750 Milwaukee Avenue
City of Dunedin Dunedin, FL 34698 William Blend
500 hours 0: (727)298-3066 F: (727) 298-3067 Dan O'Keefe
koster@dunedinfl.net
I
Prior Engagements with the City of Sunny Isles Beach
MSL has not had any prior engagements with the City of Sunny Isles Beach for the last five years.
I
Similar Engagements with Other Governmental Entities
MSL is committed to the governmental sector. Our governmental practice accounts for a significant
Iportion of our Firm's revenues. Governmental work is not filler work at MSL. Our GPG performs services
for the largest governmental entities in Central Florida. Members of this group dedicate 90% of their
time working with governmental clients. MSL's GPG has experienced significant growth locally and
1 statewide. Currently, MSL is providing auditing services to approximately 40 governmental clients.
In addition to the references listed above, MSL also provides similar auditing services to the following
I municipalities. The list may also be used for contacting our references, per the City's request. For all
clients listed below, all deadlines were met.
t ' ; 37I i
I MSLMOORE STEPHENS
LOVELACE CPAs & ADVISORS
I
I Scope of Work
Contact
Address Shareholder'`;
Total Staff Hours Phone,(,{� Review
@MED Shareholder -
IMarc DeBord, Finance Director
Annual Audit 225 Newburyport Avenue Dan O'Keefe
City of Altamonte Springs Altamonte Springs, FL 32701 William Blend
1 450 hours O:(407) 561-8093 F:(407) 571-8082
mdebord@altamonte.org
Rebecca Bowman, Finance Dir.
IAnnual Audit 95 Triplett Lake Drive William Blend
City of Casselberry Casselberry, FL 32707 Dan O'Keefe
500 hours O:(407)262-7700 F:(407) 262-7746
1 rbowman@casselberry.org
Charles Holland, Finance Director
Annual Audit 2 South Orlando Avenue William Blend
1350 hours City of Cocoa Beach Cocoa Beach, FL 32932-2430 Dan O'Keefe
O:(321) 868-3320 F:(321) 868-3268
cholland@citvofcocoabeach.com
I Annual Audit Dan Carpenter, Finance Director
City of Indian Rocks Beach 1507 Bay Palm Boulevard William Blend
250 hours Indian Rocks Beach, FL 33785 Dan O'Keefe
1 dcarpenter@irbcity.com
Wes Hamil,Chief Financial Officer
Annual Audit 401 Park Avenue South Dan O'Keefe
I City of Winter Park Winter Park, FL 32789 William Blend
500 hours 0:(407)599-3381 F:(407) 691-6732
whamil@cityofwinterpark.org
IIncluding the clients selected above, we currently provide audit services to:
• 17 Florida municipalities
• 8 Florida school districts
• 5 Florida counties
• 14 Special districts and authorities
IWe have also provided a variety of services to governmental entities related to risk assessment for
internal controls, fraud litigation,efficiency and cost studies, and policy reviews and monitoring.
Please refer to the section earlier in our proposal entitled "Describe Assistance with Implementation of
New GASB Statements and Maintaining the Certificate of Achievement for Excellence in Financial
Reporting"for more information on our experience in these areas.
I
I
in
�'; i
• 381 1
CITY OF SUNNY ISLES BEACH .
18070 Collins Avenue
• Sunny Isles Beach, Florida 33160 ,�"""' f
305.947.0606
• www.sib8.net hr_ o;
'i ; I
1 1 /1?
�.r •• •ll Oso 5�
tC,h OF SUS
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
1 Sunny Isles Beach, FL 33160
PLEASE QUOTE PRICES F.O.B. DESTINATION, LESS TAXES, DELIVERED IN
1 CITY OF SUNNY ISLES BEACH, FLORIDA
NOTE: City of Sunny Isles Beach is exempt from all taxes (Federal, State, and Local). Proposal price
1 should be less all taxes. Tax Exemption Certificate furnished upon request.
Issued by: Purchasing Agent Date Issued: This Proposal Submittal Consists of
IAndrew J. Rozwadowski 12/1/2015 Pages 31 through 36
I Sealed 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.
I RFP 15-12-01
PROFESSIONAL AUDITING SERVICES
IProcurement Agent: Firm Name:
Andrew Rozwadowski Moore Stephens Lovelace, P.A.
1 Commodity Code(s):
I FAILURE TO SIGN PAGE 34 OF SECTION 5 PROPOSAL SUBMITTAL WILL RENDER YOUR
PROPOSAL NON-RESPONSIVE
I
1
I
City of Sunny Isles Beach I Request for Proposal No. 15-12-01 28
' 1
CITY OF SUNNY ISLES BEACH
18070 Collins Avenue
1 Sunny Isles Beach, Florida 33160 +JNt I-<f;
305.947.0606
www.sibfl.net r t,tats12
i
-o"
4e ••t o 095
CIS Or sus Is
1
SECTION 5
PROPOSAL SUBMITTAL FOR:
ACKNOWLEDGEMENT OF ADDENDA
I
' — 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 12/2/2015
Addendum #2, Dated 12/17/2015
1 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
1
FIRM NAME: Moore Stephens Lovelace, P.A.
•
AUTHORIZED SIGNATURE: — \. � DATE: 12/29/2015
TITLE OF OFFICER: Shareholder and Secretary
City of Sunny Isles Beach 'Request for Proposal No. 15-12-01 29
0
jCITY OF SUNNY ISLES BEACH
18070 Collins Avenue
• Sunny Isles Beach, Florida 33160 toss,st,
305.947.0606 �(
1 www.sibfl.net
eusi
0 y
p^OF sus e
I
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.
• 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
1 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.
1
1
City of Sunny Isles Beach I Request for Proposal No. 15-12-01 30 .
1
CITY OF SUNNY ISLES BEACH
18070 Collins Avenue
Sunny Isles Beach, Florida 33160 • %"'�<�r
305.947.0606 • °Q, L .
sit r F' 1
Utas t�
4� to
C111'OFSUN
1
Firm Name:
Moore Stephens Lovelace, P.A.
Street Address:
255 S. Orange Avenue, Suite 600, Orlando, FL 32801
Mailing Address (if different):
Telephone No. 407.740.5400 Fax No. 407.740.0012
Email Address: dokeefe@mslcpa.com FEIN No. 5 /9 - 3/ 0/ 7/ 01 61619
111 1
*"By signing this document the proposer agrees to all Terms
Sign-shy:
(Signature of authorized agent)
Print Name:
Daniel J. O'Keefe, CPA, MBA, CFE
a Title:
Engagement Shareholder
THE EXECUTION OF THIS FORM CONSTITUTES THE UNEQUIVOCAL OFFER OF PROPOSER TO
D 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.
II
I
City of Sunny Isles Beach 'Request for Proposal No. 15-12-01 31
1a
I
t J$N Y,rr
1 °,"C,---;;;Nr.
/ o- NON COLLUSION AFFIDAVIT
VI I�p
` 1'W-!‘•-• City of Sunny Isles Beach
y18 70 Collins Avenue
I *r •..,no.g e� Sunny Isles Beach,FL 33160
e"
'o. su" '' Telephone:(305)947-0606 Fax:(305)949-3113
ISTATE OF FLORIDA )
Orange )
li
COUNTY OF )
IThe 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
1 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,
IMoore Stephens Lovelace, P.A.
(Name of Corporation,Partnership,Individual,etc.)
I
a Corporation formed undertnelawsof Florida
(Type of Business) (State)
of which he is Shareholder
1 (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
I undersigned, have themselves solicited or employed anyone else to solicit favorable action for this Bid by the City,also that no head of any
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 true; 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.
--- _a` Shareholder
Daniel FFIANT'S ME AFFIANT'S TITLE
J. O'Keefe FFI
TAKEN,SWORN AND SUBSCRIBED TO BEFORE ME this 39 day of Deer rn ,20E15
IPersonally Known x or Produced Identification ,
Type of identification
(Affix seal h' e) Notary Pud FbrNs
• Tiffany s wynn _ .....I� I— I-
g d My Commission FF 213051 NOT Y •f:LIC(na ly printed or typ-?
sr w Expires 04/05/2019
I
I
DeceueER 23,2010 1 of 7
I
1
oPUBLIC ENTITY CRIMES
1\ City of Sunny Isles Beach
D.
18070 Collins Avenue
. t o♦‘otit
a Sunny Isles Beach,Fl 33160
.e+`" Telephone:(305)947-0606 Fax:(305)949-3113
SWORN STATEMENT PURSUANT TO SECTION 287.133(3)(a)
FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES
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
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
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
OFFICIAL AUTHORIZED TO ADMINISTER OATHS.
11.1. This sworn statement is submitted to City of Sunny Isles Beach
by Daniel J. O'Keefe, Shareholder
(pont Wm0ua1 s name and b0e)
for Moore Stephens Lovelace, P.A.
(pmt name of entity submitbng sworn statement)
whose business address is:
255 5. Orange Avenue, Suite 600, Orlando, FL 32801
1
and (if applicable) its Federal Employer Identification number(FEIN)is 59-3070669
(If the entity had no FEIN, include the Social Security Number of the individual signing this sworn
statement: .)
11.2. I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a
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
antitrust, 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
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:
a.) predecessor or successor of a person convicted of a public entity crime; or
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
interest in another person, or a pooling of equipment or income among persons when not for fair
DECEMBER 28.2010 2 of 7
1
I
market value under an arm's length agreement, shall be a prime facie case that one person
I 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.
I 11.5. 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.)
I Neither the entity submitting this sworn statement, nor any of it's officers, directors, executives, partners,
I 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.
I The 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,
shareholders, employees, members, or agents who are active in the management of the entity, or an
I 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 ANY, CHANGE�- IN THE INFORMATION CONTAINED IN THIS FORM.
By. 6)'- (O " O I"v,I -
(Signature)
Daniel J. O'Keefe, CPA, MBA, GE
I (Printed Name)
Shareholder
(Title)I (f��
Sworn to ands scribed bef re me this 7 I day of ECC M tel) , 20 t�• by
DUn) .e.l O cJulLee.(o
1
(AFFIX NOTA'' ' " / i ilrIrc
itNotary'S VV nn d Florida /
-,7• $/' d MMyjConCon Commission FF 213651 Signature: Nota /ublic- State of Florida
%a,, Expires 04/052019
IPrint or Type Commissioned Name
Personally Known_ SC- OR Produced Identification
IType of Identification Produced
1011959 3 of 7
I
1
MHT,l
(1
aE EQUAL OPPORTUNITY /
AFFIRMATIVE ACTION
o:' City of Sunny Isles Beach
o. ,vim '� 18070 C°Wns Avenue
Sunny Isles Beach,FL 33160
Telephone:(305)947-0606 Fax:(305)949-3113
EQUAL OPPORTUNITY/AFFIRMATIVE ACTION STATEMENT
The contractors and all subcontractors hereby agree to a commitment to the principles and
practices of equal opportunity in employment and to comply with the letter and spirit of
federal, state, and local laws and regulations prohibiting discrimination based on race,
color, religion, national region, sex, age, handicap, marital status, and political affiliation or
belief.
Signed:
1
Title: Shareholder
Moore Stephens Lovelace, P.A.
Firm:
255 5. Orange Avenue, Suite 600, Orlando, FL 32801
Address:
1
1
1
1
1
1
1
I
DE-CE,xaER 28,2010 4 of 7
1
I
hJ$N 11\,
I Oft.--r:S..'
EJ
t:
I o' S
CONFLICT OF INTEREST
I\
City of Sunny Isles Beach
ppp i• 16070 Collins Avenue
rc •rvo• o� Sunny Isles Beach,FL 33160
o. ,os 's Telephone:(305)947-0606 Fax:(305)949-3113
ICONFLICT OF INTEREST STATEMENT
The award of any contract hereunder is subject to the provisions of C hapter 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
1 City of Sunny Isles Beach or its agencies.
STATE OF FLQRIDA
COUNTY OF Laange
IBEFORE ME, the u ndersigned authority, personally appeared Daniel J. O'Keefe , who was duly sworn,
deposes, and states:
118.1. I am the Shareholder of
and principal office
Moore Stephens Lovelace, P.A. loth a loco I office in Miami Florida in
Orlando. Florida
15-12-01
18.2. The above named entity is submitting a Bid for the City of Sunny Isles Beach, Bid No. described
as: The Affiant has made diligent inquiry and provides the information contained in this
Affidavit based upon his own knowledge
rofessional Auditing Services
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 a bove named entity has directly or indirectly entered into any agreement, participated in
1 any collusion, or otherwise taken any action in restraints of free competitive pricing in connection with the entity's submittal for
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.
I 18.5 Neither the entity nor its affiliates, nor any one associated with them, is presently suspended or otherwise ineligible from
participation 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
I other clients,contracts, or property interests for this project.
18.71 certify that n o member of the entity's ownership or ma nagement 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.
I 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
immediately notify the City of Sunny Isles Beach. L n�--
this Z. 9 day of 1.0 ell".cJV 2015.
1A FIANT . e)\C Daniel J. O'Keefe. Shareholder
Print or Type Name and Title
Sworn to and subscribed before me this 2-9 day of L/P(e „nbir- , 2015.
1 O Personally Known OR
Produced Identification ; Type of!dentin tion
�l�,,,,,"
NOTA••• • 1 ' •- C>CS� T r T�p' `�MD i"p�
1 md" y Pudlo sale of Florida
THlany s wyrn
My Commission FF 210851
1.ea. Expires 04m5l2019
I
DECEMBER 28.2010 5 of 7
. 1
I .
SVsl_Mi �<
F
p- DISPUTE DISCLOSURE
u\ c.i 1/4 t) City of Sunny Isles Beach
'U\ 0 18070 COPns Avenue
".` Sunny Isles Beach,FL 33160
',0, ,v+ '4Telephone:(305)947-0606 Fax:(305)949-3113
1 DISPUTE DISCLOSURE FORM
Answer the following questions by placing a "X" after "Yes" or "No". If you answer "Yes", please
1 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 ✓
19.2. Has your firm, or any member of your firm, been declared in default, terminated or removed from a
I contract or job related to the services your firm provides in the regular course of business within the last five (5)
years?
YES NO ✓
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 ✓ If yes, state the nature of the request for equitable adjustment, contract
I daim, 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 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.
1 Moore Stephens Lovelace, P.A. 12/29/15
Firm Date
` `(�^ Daniel J. O'Keefe, Shareholder
Authorized Signature l Print or Type Name and Title
I .
I
I
I
DECEMBER2S,2010 6 of 7
I
I
k SVA.�1F!
U ((�� '' ANTI - KICKBACK
City of Sunny Isles Beach
• 18070 Collins Avenue
I \'o. 5u
'? '•,o mo .. Sunny Isles Beach,FL 33160
Telephone:(305)947-0606 Fax:(305)949-3113
1 ANTI-KICKBACK AFFIDAVIT
I STATE OF FLORIDA )
)
COUNTY OF Orange )
II, the undersigned, hereby duly sworn and deposed say that no portion of this sum herein Bid
will be paid to any employees of the City of Sunny Isles Beach or its elected officials as a
Icommission, kickback, reward or gift, directly or indirectly by me or any member of my firm or
by an officer of the corporation.
By: -a "' Cb-- - C.) "_ 7
1 Title: Shareholder
1 The foregoing instrument was ackngqwl9,4ge4d before. me this 21 day of
neLS),Inn , 20 I5- , by DVn)2il J - LiIC,��—Y(' [name
I of person], as at .a'.,... -.- [type of authority], for
M _a ,_ i,• ) ._ J ►J. ) I name of party on behalf of whom instrument was
executed].
IAFFIX NOTARY STAMP HERE:
I
Notary P c tate of F rida
s Nota n n, a Florida
IA'ar+ Myycc«nmiS W 9213651 Tiffany S. Wynn
EAmeaa 01/05/1019
iPrint or Type Commissioned Name
I Personally Known OR Produced Identification
Type of Identification roduced
I
I
I
DECEMBER 28.201 e 7 of 7
I
MSLMOORE STEPHENS
LOVELACE CPAs & ADVISORS
REQUIRED FORMS— CERTIFICATE OF INSURANCE
Please note: The City will be added as an additional insured to MSL's insurance once we have been
1 awarded the audit contract.
i1e
A`ORO CERTIFICATE OF LIABILITY INSURANCE 1C NOt ""
015
THIS CERTWICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE MOLDER.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 9ISURERISk AUTHORIZED
REPRESENTATIVE OR PRODUCER.AND THE CERTIFICATE HOLDER.
1 IMPORTANT: II the certificate holler is an ADDITIONAL INSURED,the polar-lks)TUSI W endorsed. D SUBROGATION IS WAIVED.R110jec1 to
the terms ant commons of Ile policy.certain prides may m S.an eWersement. A statement on this certificate does not cont rights to the
certificate holder in flea of such emasemenfisl.
01
PROCOCIX
Arthur) Garagher Risk Management Services,Inc. -r+2tLt Rozel ScNmr
200 S Orange Avenue.Suite 1350 NReAXCfL�ANAa ro 407-563-3544 1','KX 1„r 407)703057
Orlando FL 32801 ADDRI.43.Ro2e0M
Smr� coinajg coin_
e _ __ _ __•_-suenoR AFFp[epCOVEf.3pE PAX:
emREF._Depositors Insurance Company 42587
FOIVICE0 MOORSTE-01 eoomn:ALLIED PropertyCason),8 Casua Insure= '42579
Insure=
Moore Stephens Lovelace PA .owaac:Famsngton Cason),Company _ '41083
a 255 60
S.Orange Ave.SuEe 0 —. ._ — - - --
QmAV
laD•FL 32801 PNEF 0,
MUREX E:__ __
I
COVERAGES CERTIFICATE NUMBER:288292864 REVISION NUMBER:
THIS IS TO CERTIFY THAT THE FOUOES oF INSuRA NCE LISTED BELAY HAVE BEEN ISSUED TO TME INSURED NAL"_ABODE FOR TME POLICY PERIDO
I WAR
INDICATED. 10WATHSTAI@IC ANY REOUREMEM,TERN OR CONDTXW OF ANY CONTRACT OR OTHER MTY RXFNT OATH RESPECT TO WHICH 116
CERTIFICATE MAY BE tot,sn CR MAY PERTAIN THE INSURANCE AFFORDED BY TIE POLICES DESOt&D IERERN IS SIEECT TO AU.TIE TERSC.
EXCLUSIONS ANU CONCRION5 OF SUCH POUCES.LINTS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS
330 I n76 Co mono= 1R Pax-,I Xx .MAW I1rvergYEYn▪ (Winer rr 11 Lars
A X �NeCAL OBYIAL Lowry ' I !ACP BPCO 1026433245 111/15111/157015l015 121117016wrrm
I E. oscE 31,050005
__!: n-w' " %lxan IXm TEci¢: 13°"C°I_Eoo
13Eaw(.73333P.v)_ 11.000
I �SCI.N L c ILMV 31,020 COO
GEVL 03RE.A11 JILT IPPuESPEX. COO.AG.AEW:E I2.D]O.CW
% 'o AC'
I LOC i S. APto Ado 12.000.000
IIIn TiLI 07-ER I I I I1
A IAOTCpmla Wl4lt'I ACP BARD 202$ .u.NS 112/152015 12052015 y"sLL• 111,I,m,Lm
4FVRrC s��p I I Env ELLRY F 5 1 [
I 4r&rED XIX;yT'J5 •
l i'ar ILL9Y Pb 4dMil
I-NEO AUTO .F�135 [ItrEATPDTNRe I
1 I I4TH acYrV Is __
8 1—X l UMBRELLA use I% OCCOR IACP CAP 0mHT62N6 I IL1Y2015 12n5:2016 I EAC1021rwL.a [S,000.OW
Il vicev We aAwsN.oe', A..Y.9EOATE I1S,000.00O
fel 3FTFMI73E I
C YAy1iaa Wr/FXLEAtnI IAL816311T1615 I 3:I2015 3:17016 I X I a'.di:IEj_IiR I
ARO EIROYERF LAMM
MdMIE'ttPAT.`EX.EXECLTHF
CsitIP.XEvaEe EFGICFP ii:RISpundakeR !EL LAO.17700..1 1 111.000 000
y uncle I E L DSTASE-EA EPPJTs i 1Jp0CD
YSCPPTCed O3CPFRAnCos bra • I I I I EL DSC;.o5IC":PATI IIi.aa=.US
=scans.CO OReATp13 I LOCATCla lvppn le(Ow1T.RRIoR,R 43A0.i Egµyn1 r axFP I Acw m n rror.dI
I
CERTIFICATE HOLDER CANCELLATION
SHOULD ANY OF THE ABOVE DCSCRISED POLICIES BE CANCELLED BEFORE
nal EXPIATION OAT! THEREOF. NONCE WILL BE DELNEIIED PI
For Illustrative Purposes ACCORDANCE WRIT THE FOUCY PROVISIONS.
AYn1DF®9EPIS[FNTATne
A
O I988-2014 ACORD CORPORATION. All fights reserved.
ACORD 25(201401) The ACORD name and logo are registered marts of ACORD
I _
ASH
I MSLMOORE STEPHENS
LOVELACE CPAs& ADVISORS
1 REQUIRED FORMS —CERTIFICATE OF INSURANCE
I Please note: The City will be added as an additional insured to MSL's insurance once we have been
awarded the audit contract.
I
AC "RO CERTIFICATE OF LIABILITY INSURANCE °05•392015
'
I THUS 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 1550910 INSURE-NS).AUTHORIZED
REPRESENTATIVE OR PRODUCER.AND THE CERTIFICATE HOLDER.
IMPORTANT: If the certificate holder H an ADDITIONAL WSURED.the polIcf Ies1 must be endorsed. If SUBROGATION IS WANED.sutra to
Ithe tamd e aconditions of policy.certainpolicies may require an endorsement A deterrent on this venerate rate does nal rd
coer rights to the
cemficate bolder In lieu of such endorsembvlsl.
PROPXO contact Insurance Services n.I:Er
roe
159 E.County Lino Road rfaza.PYL I tai..../3
Hatboro,PA 19040 .muss
I .meed a
— _ _ _ anItIO M.ac moa
TLae
aIVPDr.,_eo�9nerealCmta4Y- +Faro--_ I Zeta/m
ae: I
Moore Stephens Lovelace,PA - -
I vac•
xR
255 S.Orange Avenue,Suite 600 0O1"�""c . ._ __I_ _
Orlando,FL 32801-3428 11010101D:
I
suPm r. I
em ten I
COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:
TIC IS TO CERTIFY THAT THE POLICIES OF 9CURAIGE LISTED BELOW WAVE BEEN CSED TO TWE POURED NAMED ABOVE FOR TIE POLICY PER CO
DUCA TED EOTWTMSTMOtG ANY REOUWELO:NT,TERM OR COIOTION CF ANY CONTRACT OR OTHER DOCIMWT WiN RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED CR MAY PERTAIN TWE I,aR NCE AFFORDED BY TWE POIX]ES CESCFOBED HEREIN IS SUBJECT TO ALL RE TERMS.
EXOILS ONS MO C OPO!S OF SUCH POJDES.UMTS SHOWN MAY HAVE BEEN REDUCED BY PAID OASIS.
'A i On V D3.M. sir aww •0.CP tome9.�rrry p'Y0Trin. YY�Ye„n mna
l ta�MI ODERAL UI ITT
=aromatEnT
I I I'SnrnwCE �0.VM �th.LOC TO PORE, -----
f i PPPa�=� sit
I.®W MAY aero/
I ❑ I POSOHK&.w aunt
I GDR CCIr:C cera APPLIESPm Iwore,wf%c.:T
I 'clic`I i '- I_).� E..COC -COeYa.GG
.NpCmENAa,,. I R.+xtrO
AUTO ' I 'aunt P'a.wa.
I IA"LUTix® I�.vtt'� Loan.MOOM o n
I Ice w*u os I I.uMO;�e IPrarmada I I I I
IIm0a6Ja um IxCOR I EM.a1vPPE.SE __
OC•33t" I IaA.ca,xl I L ITE
I Ipm I IRCTOrcnI I I I
aerRl6mraeNLRar.
aw
NPPEc.ERSLY8811Y 1$NI I I I a-4,E I I AR
my OPi4TC5i/JnrER/ExiO fns ❑II/ I I SELL
SO 4T
/�.ciriGCtO�+ I • I EL OSF..9:-LA FY.lOVEE
npCNrteH OF OPERATIONS Haw I t.nes-wuc�urn I
4 I Professional Llabdiy I APL-1BB063463 i 7/312015 O7012016 s4.aomO Per Ohm
Ss.OW,000 aeW aggregate
OE]OEnd OF WOO MIS/LOCI OO/VOCES IAmla IT.Ylotas Awn.La YY.up Y Rd a ase quo send,
I
CERTIFICATE HOLDER CANCELLATION
I For I IIustrative Purposes SHOULD ANT OF THE ABOVE DESCRIBED POLICIES BE CA, aura BEFORE
THE QPINATpN DATE THEREOF. NOT= vera BE MACAW M
ACCORDAHa WITH THE POLICY PRO515013.
•uTH}RCT NpntttlTATNE
1yJAdUUn �lcCctl
O 19851014 ACORD CORPORATION. AU rights reserved.
ACORD 25(201401) the ACORD name and boo are registered marts rN ACORD
o
511 •
1