HomeMy WebLinkAboutGrau & Assoc. IDGrau & Associates
1 CERTIFIED PUBLIC ACCOUNTANTS I RECEIVED
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1 City of Sunny Isles Beach Proposal for
Professional Auditing Services
1 RFP No: 15- 12-01
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Proposal Due: December 30, 2015, 2:30PM
1 Submitted to:
Sunny Isles Beach Government Center
1 Attention: City Clerk
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
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1 Submitted by:
Antonio J. Grau, Partner
Grau & Associates
1 2700 North Military Trail, Suite 350
Boca Raton, Florida 33431
Tel: (561) 994-9299 / (800) 229-5728
Fax: (561) 994-5823
tone angraucpa.com /www.graucpa.com
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1 ORIGINAL
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Table of Contents
TRANSMITTAL LETTER 1
FIRM QUALIFICATIONS & EXPERIENCE 3
COMPLIANCE WITH GOVERNMENT EDUCATION REQUIREMENTS 3
MEMBERSHIPS 4
INDEPENDENCE 4
RESULTS OF STATE AND FEDERAL REVIEWS / DISCIPLINARY ACTION /LITIGATION 4 1
LICENSED TO DO BUSINESS IN THE STATE OF FLORIDA 5
PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE 6
CONTINUITY 6
COMPOSITION OF ENGAGEMENT TEAM 8 1
RESUMES 8
SPECIFIC AUDIT APPROACH 13
TENTATIVE SCHEDULE 22 1
REFERENCES/SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES 23
AFFIDAVITS 24
PROPOSAL SUBMITTAL FORMS & FEES 25
SUPPLEMENTAL INFORMATION 26 1
MANAGEMENT LETTERS 27
CERTIFICATES OF INSURANCE 35
LICENSES 36 1
LETTERS OF RECOMMENDATION 39
PARTIAL LIST OF CLIENTS 40
OUR IT PARTNERS/CONSULTANTS 43
ADDITIONAL SERVICES 44
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2700 North Military Trail • Suite 350
Grau & Associates Boca Raton, Florida 33431
(561) 994-9299 • (800) 299-4728
CERTIFIED PUBLIC ACCOUNTANTS Fax (561) 994-5823
www.graucpa.com
December 30, 2015
Sunny Isles Beach Government Center
Attention: City Clerk
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Re: Request for Proposal for Independent Professional Auditing Services for the fiscal years ending
September 30, 2016 through 2018, with the option of two (2) one (1) year renewals
Grau & Associates (Grau) is pleased to respond to the City of Sunny Isles Beach's (the "City") Request for
Proposal (RFP). We are the perfect external auditors for the City as 98% of our work is audits for
government and non-profit entities. Our team provided services in excess of 19,000 hours for our public
sector clients last year alone and we currently audit over 300 governmental entities, including
municipalities.
We understand your business! We audit governments JUST like yours; we will work with you to complete an
effective and efficient audit with minimal staff interruption.
In addition to our firm's focus, Grau & Associates is a great fit for your audit for a variety of other
reasons, including:
• Location
Your audit will be performed out of our headquarters located at 2700 N Military Trail, Suite 350, Boca
Raton, Florida — approximately forty-five (45) minutes from the City.
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• Experience
The personnel we assign to your audit are the most experienced auditors in the profession. Unlike
most other firms, our auditors work exclusively with governmental entities, which mean they are
more knowledgeable and efficient on audits like yours. Our engagement partner has decades of
experience and takes a hands-on approach to assignments, which ensures a smoother process for
you. Also, Grau's very low turnover rate for our industry assures that YOU won't have to worry about
training your auditors from year to year.
• Service
Our clients rave about the level of personalized service they receive from our staff. Because of our
extensive experience, we make the transition to a new firm seamless. We constantly work with you to
resolve any issues that arise so there are no surprises when the final report delivers.
. Responsiveness
We answer emails and telephone calls usually right away, but always the same day. We even
provide our cell phone numbers for your access. Being non-traditional auditors, we remain in
touch for the entire year, suggesting ways you can improve your City's performance, procedures and
controls. We will update, advise and educate you on new or revised reporting requirements so you
are sure to always remain compliant.
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Sunny Isles Beach Government Center
December 30, 2015
• Standards
Grau & Associates is a licensed certified public accounting firm. We are a member of the American
Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public
Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau
is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing
Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the
Comptroller General of the United States, and the Rules of the Auditor General of the State of
Florida, and any other applicable federal, state and local regulations. We will deliver our reports in
accordance with your requirements.
• Reputation
Our reputation in our field is impeccable. We have never been involved in any litigation,
proceeding or received any disciplinary action. Additionally, we have never been charged
with, or convicted of, a public entity crime of any sort. We are financially stable and have never
been involved in any bankruptcy proceedings.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous 1
understanding, agreement or connection either with any previous firms or corporations offering a 'proposal
for the same items. We also certify our proposal is in all respects fair, without outside control, collusion,
fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties
interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts,
and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.
Grau & Associates would be a perfect fit with the City and we would be happy to answer any questions
or provide additional information as needed. Please do not hesitate to call or email either of our Partners,
Antonio J. Grau, CPA (tgrau(cilgraucpa.com) or Racquel McIntosh, CPA (rmcintoshqraucpa.com) at (561)
994-9299. We thank you for considering our firm's qualifications and experience, and look forward to
serving you.
Very truly yours,
Grau &Associates
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Antonio J. rau, CPA, President
Grau &Associates
2700 N. Military Trail, Suite 350
Boca Raton, Florida 33431
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IFirm Qualifications & Experience
I Grau & Associates Grau & Associates is a properly registered/licensed State of Florida professional
corporation since January 3, 2005, providing comprehensive financial and compliance auditing, attestation,
accounting, and other management consulting services. We are located locally, less than 45 minutes
I from the City, at 2700 N Military Trail, Suite 350, Boca Raton, Florida 33431. The Partners, Consultant and
Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida
Institute of Certified Public Accountants. All assigned supervisory professional staff are properly
registered/licensed to practice in the State of Florida.
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As the successor firm of Grau & Company, we have provided governmental and non-profit auditing
services in Florida for over 30 years with an impeccable reputation never having been involved in
any litigation, proceeding or disciplinary action nor ever been charged with or convicted of a public
entity crime.
I Your engagement will be done out of our Boca headquarters which has a total of 17 employees, 15
professional staff, including 2 Partners and 13 professionals who specialize in providing auditing,
accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The
Inumber of professional staff by employee classification is as follows:
Team Member Total Professional Staff Total CPAs Total Government
1 Audit Staff
Partners * 2 2 2
1 Managers * 2 2 2
Advisory Consultant 1 I 1 1
ISupervisor/ Seniors * 4 4 4
Staff Accountants * 6 - 6
ITotal 15 9 15
1 *ALL FULL TIME EMPLOYEES
Compliance with Government Education Requirements
IIn order to maintain our high level of technical competence, we provide continuing professional education
programs for all partners and professional staff members, which exceed national and state standards. All of
I the audit professionals of Grau & Associates maintain and/or exceed the education requirements as
set forth in Government Auditing Standards, published by the Comptroller General of the United
States, and our continuing professional education programs (CPE) ensure that all audit professionals meet
Ithe requirements to participate in audits of government agencies.
Sponsored Training
I Grau has developed in-house CPE sessions specifically tailored to our client needs and our audit team
participates and instructs these courses free of charge to our clients. This program allows for our clients to
participate and earn CPE on a voluntary basis during the year. This is another way we demonstrate our
1 commitment to personalized high quality audit service.
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Conferences &Webinars
Grau partners, managers, and staff attend various governmental conferences and seminars throughout the
year. In addition, the audit quality control partner participates in governmental audit quality control (GAQC)
webinars held throughout the year.
Partners - All of our Partners are CPA's and have diversified public accounting experience. They are
responsible for overall engagement performance, policy, direction and quality control.
Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit
engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade
their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA
and GFOA.
Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They
perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for
upward mobility.
Memberships 1
All of the firm's CPAs are properly licensed and members in good standing of both the American Institute of
Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain
firm professionals are members or have been members of the following professional groups:
• FICPA Committee on State and Local Government
• Florida Government Finance Officers Association (FGOA)
• Special Review Committee of the Government Finance Officers Association
• FICPA Non-Profit Conference Committee
• Florida Association of Special Districts (FASD)
• FGFOA Small Government committee
• FGFOA Annual Conference Program Committee
• FASD Finance Committee
• FICPA Young CPAs Committee
• FICPA Accounting Careers Committee
In addition, we have an ongoing recruitment program that seeks only those accountants with a proven
record of academic success. When we recruit at the senior and manager level, we select CPA's with proven
governmental accounting and auditing experience.
Independence
Grau & Associates affirms we meet the independence requirements of the Standards for Audit of
Governmental Organizations Programs, Activities and Functions published by the U.S. General Accounting
Office, Governmental Auditing Standards (GAS) issued by the Comptroller General of the United States and
the Laws and Rules of Florida Board of Accountancy or any subsequent amendments or superseding
revisions. As defined by auditing standards generally accepted in the United States of America and the U.S.
General Accounting Office's Government Auditing Standards, Grau & Associates, their partners and
employees are independent of the City. We would be performing an independent audit of the City and we
have no conflict of interest with regard to any other work performed for the City.
Results of State and Federal Reviews / Disciplinary Action /Litigation
Grau &Associates does not have a record of substandard audit work.
During the last three (3) years, all state and federal reviews of the firm's reports and working papers have
been accepted without change or revision to issued reports.
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During the last three (3) years, Grau & Associates has not been involved in any litigation in excess of
I $500,000, proceeding or disciplinary action from any state or federal regulatory body or professional
organizations nor have we been engaged in any criminal activity or convicted of any crimes.
I Additionally, there have not been any terminations, suspensions, censures reprimands, probations or similar
actions held against the Firm or any member of the Firm by the Florida State Board of Accountancy in the
past three (3) years.
ILicensed to do Business in the State of Florida
1 Grau & Associates is licensed, permitted and/or certified to do business in the State of Florida (please see
below and the Supplemental Section, Pages 36-38 for licenses). Additionally, the firm, and all assigned key
professional staff are properly licensed to do business in the State of Florida.
1 State of Florida
State of Florida
IDepartment of State Department of State
I unify from the records of this office dia ANTONIO J.GRAU,CPA P.A.is a
corporation agarimd under the laws of the Sue of Florida filed on December
1 certify that the attached is a true and correct copy of the Renewal of 20,2004,effective January 3,3005.
Fictitious Name Registration for GR & ASSOCIATES,which was
filed on lime 8.2015,as shown by the records of this office. The document number of this corporation is P04030170177.
B The document number assigned to this renewal is 015000055729.
I further certify that said corporation has paid all fees due this office through
31,2015,that its most recent amoral repo /aafam business report
sicnnous waw Data wan filed on hammy 7,2015,and as sans is active.
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IAdditionally, we are knowledgeable of all applicable laws and regulations and will perform the audit and
provide the required Auditor Reports in compliance with the applicable laws and Regulations of the State of
I Florida, including requirements of the Department of Banking & Finance, and ruled adopted by the Auditor
General for the form and content of governmental unit audits.
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Partner, Supervisory and Staff Qualifications and Experience
You will have a partner and our consultant available for any technical assistance. In addition, junior partner, 11
Racquel McIntosh, will function as the audit manager The proposed engagement staffing is detailed below
and we anticipate the audit senior will be on-site during the course of the engagement and actively involved
all aspect of the audit; additional staff are also available to assist with the engagement should the need
arise.
Name Years CPE within last 2 years Professional
performing Memberships
government
audits
ANTONIO J. GRAU, CPA/CFP/ Over 30 Government Accounting, AICPA U
PFS/ABV Auditing: 36 hours FICPA
(Partner) FGFOA
Accounting, Auditing and GFOA
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Other: 198 hours FASD
ANTONIO S. GRAU, CPA Over 40 Government Accounting and AICPA
(Concurring Review Consultant) Auditing: 32 hours FICPA11
ICPA
Accounting, Auditing and
Other: 62 hours
RACQUEL MCINTOSH, CPA Over 10 Government Accounting and AICPA 11
(Partner& Key Member) Auditing hours:61 FICPA
Function as Manager FGFOA
Accounting, Auditing and FASD
Other: 41 hours
DAVID CAPLIVSKI, CPA Over 5 Government Accounting and AICPA
(Manager& Key Member) Auditing hours:32 FICPA11
Function as Senior
Accounting, Auditing and
Other: 43 hours
Continuity
We would like to emphasize our commitment to maintaining professional staff continuity in servicing this
engagement. Many of our clients rely on having the same resources available to them because it reflects a
commitment to their organization and a deeper understanding of what their organization is trying to achieve.
Our staff builds a relationship based upon integrity, trust, and mutual respect, which is a primary reason that
we maintain long-term professional relationships.
In assigning staff to engagements, we place high importance on maintaining continuity of staff from one
year to the next. This is important from both a client service as well as an engagement efficiency
perspective. As our staff gains familiarity with a client, they are able to complete the engagement
more efficiently and are able to identify recommendations for improvement within our client's
operations.
As with any accounting firm, it may become necessary to replace a member of the engagement team.
When this occurs they are replaced with someone of at least comparable skills and experience. Additionally,
we understand that the City retains the right to approve or reject replacements or cancel the contract with
written permission. While we strive to maintain continuity, the turnover that is inherent in today's
environment provides for staff rotation and the additional benefit of a fresh approach. We have been very
successful over the years in appropriately staffing our jobs and this has resulted in high client retention rates
and tremendous growth for the firm.
We affirm that approval will be sought from the City prior to any substitution of staff associated with
your engagement.
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IPosition Descriptions
Engagement Partner
The engagement will be performed under the direct supervision of an Engagement Partner. The
I Engagement Partner will participate extensively during the various stages of the engagement and has
direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality
of information of the engagement and communication with client personnel.
1 The Engagement Partner will also be involved in:
coordinating all services;
I :• directing the development of the overall audit _ .1 ,q�
approach and plan; f "a '
performing an overriding review of work papers; \
I :• resolving technical accounting and reporting issues; 1v
:• reviewing, approving and signing reports, •-....),‘ ' I r I. . r S
management letters, and other audit engagement f } . s
products; and, - • '
1 :• ascertaining client satisfaction with all aspects of our ~�; L`j
engagement, such as services and the personnel 1 t , -
assigned. 7
1 Concurring Review and Advisory Consultant
I A Concurring Review Consultant will be available as a sounding board to advise in those areas where
problems are encountered. He will also perform a second review of all reports to be issued by Grau &
Associates.
1 Audit Manager and Senior
I The assigned personnel will work closely with the partner and the City to ensure that the financial
statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include:
planning the audit;
• preparing or modifying audit programs, as needed;
• evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
• verifying that financial statements and all reports issued by the firm for accuracy, completeness and
that they are prepared in accordance with professional standards and firm policy.
Information Technology Consultants and Personnel
I We have partnered with SLPowers, a firm recognized as one of the countries most advanced IT service
providers, to work side by side with our audit team. We believe partnering with an industry expert provides
additional assurance to the City that its IT systems are being checked and evaluated accurately. SLPowers
I is at the cutting edge of the rapidly evolving environment of network and database security, internet security
and vulnerability testing. In today's information age, an in-house IT auditor may not have the most up-to-
date experience and training for handling sensitive information and financial database security. Please refer
to Page 43 for more information on SL Powers.
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Composition of Engagement Team
In contrast to the majority of both national and local firms, Grau's proposed engagement team is
comprised of an exceptionally large percentage of high-level audit professionals. This gives us the
ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of
governmental auditing experience.
Grau & Associates U
30% •PARTNER/CONSULTANT
O MANAGERS
O SENIOR
®STAFF
30%
20%
20%
Eighty percent of engagement will be performed by
Partners, Management and Seniar Staff
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VS,
Typical Local CPA Firm: Typical National CPA Firm
R PARTNERS
10% MANAGERS
15% +PARTNERS •SENIOR
•MANAGERS
•SENIOR •STAFF
STAFF
15%
45%
20%
55%
770%
20%
Fifty-five percent of engagement is Forty-five percent of engagement is
performed by "Management" performed by "Management"
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Resumes 1
Your engagement teams' resumes can be found on the following pages. 1
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I Antonio 3. Grau, CPA/CFP/PFS/ABV, Partner
e-mail: tgrauCaQraucpa.com / 561-939-6672 A.,,_.....:____,
' Education
1 Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation by
the AICPA, 1998; Personal Financial Specialist, 1997
I Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau &Associates Partner 2005-Present
Grau & Company Partner 1995-2005
Grau & Company Audit Manager 1987-1995
International Firm Auditor 1985-1986
IGrau & Company Staff Accountant 1983-1984
Clients Served (partial list)
1 (>300) Various Special Districts Key Largo Water Treatment District
Brevard Workforce Board Mae Volen Senior Center, Inc.
Broward Education Foundation North Lauderdale Academy High School
City of Cooper City Orlando Housing Authority
City of Lauderdale Lakes Palm Beach County Workforce Development Board
City of Lauderhill Peninsula Housing Programs
ICity of Lauderhill General Pension School Board of Broward County
City of North Lauderdale School Board of Miami-Dade County
City of Oakland Park School Board of Palm Beach County
ICity of Weston South Florida Water Management District
Delray Beach Housing Authority Southwest Florida Workforce Development Board
I East Central Regional Wastewater Treatment Fad. Town of Davie
Florida Community College at Jacksonville Town of Highland Beach
Florida Department of Management Services Town of Hypoluxo
I Greater Boca Raton Park & Beach District Village of Golf
Highland County School District Village of Wellington
Hispanic Human Resource Council West Palm Beach Housing Authority
IProfessional Education (over the last two years)
Course Hours
1 Government Accounting and Auditing 36
Accounting, Auditing and Other 198
Total Hours 234
IOther Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau
I participated in the review process for awarding the GFOA Certificate of Achievement in Financial
Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management
Audits of School Board of Miami-Dade County.
IProfessional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants Government Finance Officers Association Member
City of Boca Raton Financial Advisory Board Member
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Antonio S. Grau, CPA, Concurring Review Consultant `t_.
e-mail: asgrau(a,graucpa.com
Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational a
Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995
Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company Partner 1977-2004
Public Company Financial Officer 1972-1976 a
International Firm Auditor 1966-1972
Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the
concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority Hispanic Human Resource Council
Broward County Housing Authority Mae Volen Senior Center, Inc.
City of Dania Beach Miami Beach Housing Authority
City of Lauderdale Lakes North Lauderdale Academy High School
City of Lauderhill Palm Beach County Workforce Development Board
City of Lauderhill General Pension School Board of Miami-Dade County
City of Miami Springs South Florida Water Management DistrictI
City of Oakland Park Town of Hypoluxo
City of Sweetwater Pension Town of Lauderdale-By-The-Sea
Florida Community College at Jacksonville Town of Miami Lakes
Highland County School District Town of Southwest Ranches
Downtown Development Authority of the City of Village of Biscayne Park
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Miami /Community Development Block Grants West Palm Beach Housing Authority
Professional Education (over the last two years)
Course Hours
Government Accounting and Auditing 32
Accounting, Auditing and Other 62
Total Hours 94
Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of
School Board of Miami-Dade County.
Professional Associations/Memberships 1
Member, American Institute of Certified Public Accountants Institute of Certified Public Accountants (1996-1997)
Member, Florida Institute of Certified Public Accountants Institute of Certified Public Accountants (1991 - 1993) 1
Past member, State and Local Government Committee, Florida
Past member, Quality Review Acceptance Committee, Florida
Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing
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I Racquel C. McIntosh, CPA, Partner
e-mail: rmcintosh(aeraucpa.com 1561-939-6669 c ��. A•E Mq,
Education
I Master of Accounting, MACC; Florida Atlantic University, December 2004;
Bachelor of Arts— Majors: Accounting and Finance; Florida Atlantic University, May 2003
I Professional History
Grau &Associates Partner 2014-Present
Grau &Associates Manager 2009-2014
I Grau &Associates Senior Auditor 2007-2009
Grau &Associates Staff Auditor 2006-2007
Grau & Company Staff Auditor 2005-2006
IClients Served (partial list)
(>300) Various Special Districts Ranger Drainage District
IBrevard Workforce Development Board San Carlos Park Fire Protection & Rescue District
Broward Education Foundation South Central Reg. Wastewater Treatment& Disposal Bd.
Central Broward Water Control District South Trail Fire Protection & Rescue
ICity of Cooper City Southwest Florida Workforce Development Board
City of Pompano Beach (Joint Venture) Sun N Lake of Sebring Improvement District
City of West Park Town of Highland Beach
ICity of Weston Town of Hypoluxo
East Central Reg. Wastewater Treatment Fac. Town of Lantana
East Naples Fire Control & Rescue District Town of Hillsboro Beach
IGreater Boca Raton Beach & Park District Village of Golf
Key Largo Wastewater Treatment District Village of Wellington
IPinetree Water Control District (Broward/Palm Beach)
Professional Education (over the last two years)
I Course Hours
Government Accounting and Auditing 61
Accounting, Auditing and Other 41
ITotal Hours 102
IProfessional Associations/ Memberships
American Institute of Certified Public Accountants FICPA State & Local Government Committee
Florida Institute of Certified Public Accountants FICPA Atlantic Chapter Board Member
IFICPA Young CPAs Committee FGFOA Palm Beach Chapter
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David Caplivski, CPA, Manager fi
e-mail: dcaplivskiqraucpa.com / 561-939-6676
Ar r 1
Educationw,
Master of Accounting; Florida Atlantic University, December 2009
Bachelor of Science—Major Environmental Studies; Nova Southeastern University, May 2002
Professional History
Grau &Associates Manager 2014-Present
Grau &Associates Senior Auditor 2013-2014
Grau &Associates Staff Auditor 2010-2013
Clients Served (partial list)
(>300) Various Special Districts Pinetree Water Control District
Brevard Workforce Development Board San Carlos Park Fire Protection & Rescue District
Broward Education Foundation South Indian River Water Control District
Central Broward Water Control District Southwest Florida Workforce Development Board
Central County Water Control District South Trail Fire Protection & Rescue
City of Miami (program specific audits) Town of Haverhill
City of West Park . Town of Hypoluxo
East Central Regional Wastewater Treatment Fad. Town of Hillsboro Beach
East Naples Collier County Admin. Fire District Town of Lantana
East Naples Fire Control & Rescue District Town of Lauderdale By -The- Sea
Greater Boca Raton Beach & Park District Village of Wellington
Hispanic Human Resource Council Village of Golf
Loxahatchee Groves Water Control District
Professional Education (over the last two years)
Course Hours 1
Government Accounting and Auditing 32
Accounting, Auditing and Other 43
Total Hours 75
Professional Associations/Memberships
Member, American Institute of Certified Public Accountants
Member, Florida Institute of Certified Public Accountants
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Specific Audit Approach
Firm Methodology and Philosophy
We recognize the City as an important entity and its responsibilities create a challenging and dynamic
organization. We are confident our firm will meet and exceed your needs and expectations and we welcome
this opportunity. We strive to make our audit approach a positive one, one that emphasizes open and honest
lines of communication. We possess the experience and knowledge, and have an excellent audit team ready
to ensure a cost effective and successful independent audit. We will assist the City in making informed
decisions, strengthening its internal controls and accurately reporting financial information.
Our Firm Pledges
• An assigned audit team with year round experience in municipal audits
• Personal partner involvement and monitoring throughout the entire engagement
• Flexibility to meet YOUR scheduling requirements
• Continual communication and quick response time
• Minimal disruption to your staff and operations
• Team members will not be changed without express permission of the City
• The City will be informed immediately of any potential adjustments and issues as they arise
• Recommendations will focus on the effectiveness and efficiency of the City's operation
• To not recommend change for the sake of change or any change that is not practical
Grau believes that the key to any successful audit lies in the capabilities of the audit team. Our team
of professionals is formidable in terms of their experience and commitment.
Our concentration in the governmental and non-profit sectors allows
us to bring the most qualified resources and auditors to the job which Our philosophy is a
makes us unique in comparison to other proposers. Our staff performs simple one: to invest in the
best trained personnel and
governmental engagements year round. When not working on your audit, technology to achieve the
your team is refining their audit approach for next year's audit. highest quality audits for our
clients.
We will deliver a quality audit that not only meets the requirements set forth
in the RFP, but will exceed those expectations. Even during this down economy; we retained and
trained our current staff, and expanded our information technology and other resources — investing
for the future! This allows us to quickly respond to new work and our client's needs.
We follow a risk-based audit approach and the Auditing Standards of the AICPA, Generally Accepted
Government Auditing Standards, issued by the Comptroller General of the United States, the Rules of the
Auditor General of the State of Florida, as well as applicable Federal, State and Local regulations. Grau
has a full understanding of the scope of the work to be performed and will provide the required reports in
the timeframe required in this RFP.
We will be available to meet with key management immediately upon award of the contract.
1
1
1
13
Proposed Segmentation of the Engagement
The phases for our audit will be broken down as follows:
Although most firms use
standardized audit
Phase 1 E> Phase 2 Phase 3 programs and checklists
that are ready for
•Planning-a Execution.of --•Completion purchase, Grau's audit
Phase Audit Plan and Delivery team will design programs
and checklists that are
specifically tailored to you.
• • S
Phase 1: Planning Phase
Grau believes a well-planned audit is crucial to the success of this engagement, and as such we put
significant efforts in the planning stages of the audit, especially in the initial year, to ensure an effective
and efficient audit. Further, as appropriate, our audit will be planned to provide for a low level of audit risk.
There are 3 steps in our planning phase.
Step 1: Meet with the City's key management: Grau will be available to meet with key 1
management immediately upon award of the contract. During this time, we also interview City
Commission members to give them an opportunity to discuss their concerns as well. This gives us
further insight and knowledge into the City's core issues. During these initial meetings, our
discussion will include:
• our audit approach
• lines of communication
• scheduling to minimize disruption of your staff
• audit scope and alternatives •
• areas management and Commission have concerns we encourage you to express
• areas we deem high risk your expectations with respect to
9 the services we provide.
• timeline for audit services
Step 2: Gather Information: During this phase, an understanding of the City, its internal controls,
business process, computer system, financial reporting system, and organizational structure is
obtained so that the audit team can properly assign risk and focus the audit procedures in those
areas that are high risk. We will meet with key personnel to obtain an understanding of your
operations. Each area above will be evaluated with the City's management and then tests will be
performed to determine the effectiveness of controls in those areas.
All information gathered will be documented in our electronic workpapers using memos, charts and
spreadsheets. In addition, the City's policy manuals will be stored in our electronic permanent file
for future use.
We would suggest focusing attention on the following potential high risk areas, based on our
experience with other entities similar to yours:
• Fixed Assets — Based on our extensive experience in government, this is a common area of
concern. A fixed asset inventory should be done periodically and items should be tagged and
controlled. We will, whenever possible utilize CAAT (Computer Aided Auditing Techniques) and
design test to search for fraud, where possible.
14
• Procurement — This is typically a high risk area for most governments as there is a correlation to
improper procurement processes and abuse of management responsibilities. For example, on
costly construction projects, there is an inherent risk for collusion on bids, kickbacks, related party
contracts, and noncompetitive procurements. An example of an audit procedure where we would
utilize CAAT's is to extract data to match vendor names with employee names and addresses.
• Payroll and Benefits — A significant portion of the City's budgeted expenses are for personnel
costs. There is an inherently high risk of misstatement due to the risk of errors such as the
improper assignment of fringe cost and withholding and the complicated nature of salary
computations especially for police officers. Risk of fraud includes unapproved salary changes or
fictitious employees and time records.
Other Planning Procedures include:
• Review budgets, organization charts, and audit pertinent procedure manuals
• Design "walkthroughs" as deemed necessary
• Review minutes from the City's various committees and the Commission
• Review relevant ordinances, resolutions, and contracts, etc.
• Prepare a list of schedules and workpapers to be prepared by the City's personnel
■ Step 3: Prepare Audit Programs: In contrast to many firms who only utilize a single partner or
individual to develop their audit programs or simply use the standard boiler plate programs, we use the
combined efforts of our experienced audit team to tailor audit programs for the City. With Grau's
focus on client service, and our knowledge and experience, you can be assured that it will be the most
effective and efficient approach to the audit of the City.
A final estimation will be made by the Partner at that time of the audit team members' assignment and
the amount of time allocated to the risk areas. Please see Section 2.
Phase II— Execution of Audit Plan
This phase of the audit includes 2 steps: the interim fieldwork and year-end fieldwork.
Step 1: Interim Fieldwork — This includes many planning activities mentioned earlier and consists
mainly of testing the internal control systems, computer systems, sampling of transactions for high
risk areas, test of compliance and grant program transactions, if applicable. Our interim work will
be performed prior to year-end, at a time that best accommodates your staffs schedule. Our
specific audit procedures are streamlined and involve customized procedures that help clients
manage their increased responsibilities.
Step 2: Year End Fieldwork — This is the largest part of the audit process and includes both
substantive audit tests and analytical review. Our processes will focus on the operating statement
activities, year-end test of balances and reconciliations, confirmation procedures, and compiling
the information in order to provide meaningful and materially accurate financial statement for the
stakeholders of the City. Principal techniques used to acquire evidence on which the expression of
our opinion on the fairness of the financial statements is reached are as follows:
• Examination (inspection) —to substantiate authenticity
• Observation —to ascertain compliance
• Confirmation —third party evidence
These procedures will be performed by the most experienced and trained senior auditors and managers
who work exclusively on governmental audits. Extensive partner involvement will be used in high risk
areas and throughout the engagement to coordinate, monitor and review the work performed. No staff
auditor will ever be involved in a high risk area. The engagement partner and manager will meet with
City representatives on all material matters as they arise and report promptly any potential audit issues.
We will complete all fieldwork, including that required by the Single Audit Act, if necessary, and will
provide you with a preliminary draft of the audit reports, by the date set forth in the Request for Proposal.
1 15
El
Phase lll: Reporting
This phase of the audit is divided into 3 steps:
Step 1: Financial Reporting — During this step, the audit team will complete the tasks related to
financial reporting, including drafting the CAFR. We ensure that we perform procedures through the
date of our audit report and that all audit procedures are extended, as necessary. Tasks to be
performed include:
• Final analytical review procedures
• Review and inquires for subsequent events, contingencies and commitments
• Update to attorney's letter and minutes
Step 2: Management Letter — As each potential management letter point is All potential comments will
be reviewed with your key
identified in the audit process, the audit team will document the condition and staff members before
our recommendation, and the benefits of the recommended action. Any issuance. It isour firm
critique of operations will be confidential and constructive. We do not policy that the
recommend change for the sake of change. All recommendations must be Management Letter tea
vehicle for suggesting
cost effective, simple to effectuate, and will take into account why the improvement to our clients
deficiency occurred. Further, we pledge to assist you in identifying and solving to enhance efficiency and
problems before they become critical. Our audit team's diverse experience, management
and their independent and objective views, ensures valuable and meaningful effectiveness.
comments, observations, and conclusions.
Step 3: Audit Reports — The final step in our audit involves the preparation and review of the various
audit reports. All of our financial audits go through a stringent independent and technical review. A
closing conference will be held with the City's management, to review all the draft reports and make
any financial revisions before issuing the final reports.
The above 3 phases of this engagement will be completed so that your reports will be issue by
your deadline as outlined in the RFP.
1
➢ Level of staff to be assigned to each proposed segment of the engagement
Partner Manager Senior Staff Total
Preliminary Planning 15 20 10 45
Perform Audit Plan 70 70 40 180
Completion and Delivery 15 20 10 45
Total 30 110 90 40 270
Our commitment to serve you is the driving force in forming the strongest audit team of professionals in
order to bring you the highest level of governmental expertise of any firm in our area. Grau &Associates is
committed to the governmental sector and our governmental practice accounts for approximately 98% of
our firm's revenue. Needless to say, governmental audits are not "fill-in" work at Grau, like it is for other
firms, and we would not respond to the RFP if we did not have the staffing and resources to fully comply
with your needs.
➢ Sample size and the extent to which statistical sampling is to be used in the engagement
Our sampling procedures performed during the audit engagement will be identified during the planning
stage of the audit and will be coordinated with other audit procedures to ensure a timely and efficient
audit.
16
Audit Sampling: Grau uses a nonstatistical approach to sampling and follows the guidance of the AICPA
on the use of sampling in governmental audit engagements. In applying these AIPCA pronouncements,
we would first consider the effectiveness of alternative approaches before concluding that sampling is
necessary. Audit sampling may not always be appropriate as it may be more efficient to apply analytical
procedures to test an account balance or class of transactions. Our professional judgment will be used to
determine what areas sampling is deemed appropriate and includes assessing inherent risk, control risk,
and combined audit risk. Audit areas that may involve the use of sampling include:
• Substantive tests of balance sheet accounts
• Substantive test of details of transactions
• Tests of controls, which may be done as a "dual-purpose test" utilizing the same sample as test of
details of transactions
• Tests of compliance with laws and regulations
• Single audit compliance testing for each major program
Sample Size: Our sample size will vary depending on whether we are testing for compliance or
substantive testing and the size of the population being examined. If a firm states a specific number of
items they will examine for their sample size, they are not utilizing professional judgment. Determination of
the sample size should be dependent on quantitative and qualitative factors such as; number of
transactions, type of transaction, expectation of how well controls work, results from preliminary risk
assessment and whether a sample will be used for substantive procedures. After these factors are taken
into account then a sample size determination should be made. The results of our testing will be
integrated into the other audit procedures performed to enhance audit efficiency and identify any
additional risk factors.
Extent of use of electronic data processing (EDP) software in the engagement
Automated Workpapers
Our firm utilizes ProSystem fx Engagement electronic software, which allows us to conduct a true
paperless audit.
Communications
We emphasize a continuous, year-round dialogue between
the City and our management team. We regularly Grau is committed to advancing the
communicate through personal telephone calls and electronic efficiency of our audits through the latest
mail throughout the audit and on a regular basis. Our clients computer technology. We are continuously
are able to transmit information to us on our secure client making substantial investments in computer
hardware, software and auditor training that
portal with the ability to assign different staff with separate log will increasingly benefit our clients by
on and viewing capability. This further facilitates efficiency as reducing clerical interruption time on our
all assigned users receive electronic mail notification as soon engagements.
as new information has been posted into the portal.
Accounting Research
We utilize Checkpoint, by Thompson Reuters which is comprehensive
online database providing leading industry guidance on analytical
accounting and auditing. It includes full publications from the Governmental
The control environment over
Accounting Standards Board, the Financial Accounting Standards Board, information technology including
Emerging Issues Task Force, GAO, AICPA and International Accounting the IT organization structure,
Standards Board. In addition, Checkpoint provides intelligent links to the Posideredlicies andthe procedurescoerstone an
forall
original source documents. conrn
g other general controls because it
sets the tone for the IT function
Computer-Assisted Audit Techniques (CAAT)'s within an organization.
It is our firm's policy to design our audit procedures to maximize the
application of computer-assisted audit procedures (CAAP) in order to
17
increase efficiency. Our firm uses Active Data mining software that enables us to use data from your II
financial reporting package to perform CAAT's. Some examples of taking an output file format and
converting it into a usable data format for our audit team to perform CAAT's include:
• Trends in number and amounts paid to vendors
• Search for false employees
• Sorting payments to identify items that fall under the threshold of financial control or contract limits
• Analyzing sequence in a population for missing or duplicated items
• Comparison of vendors and employee addresses
CAAT's are also useful in performing a variety of time consuming tests such us: footing files, testing for
incomplete data, and sorting. CAAT's are also used to perform a variety of tests of controls such as:
selecting a sample for inspection or re-performance of procedures, testing access to critical files and
programs, and testing program application controls.
Information Systems Audit Procedures
In the technology age, information security and financial systems security is a big concern for many of our
clients. Areas of potential risk are:
• Data security including access to the data and software
• Processes that automatically import data from an outside source
• Processes that export data to other programs
Under current generally accepted auditing standards, we are required to gain an understanding of internal
controls which include an entity's Information Technology (IT) environment during audit planning, in order
to determine the nature and timing of substantive audit procedures. We assess what level of IT
environment an entity has on a scale from one to three. For example, a level one entity has a non-
complex IT structure with features including the use of commercial off-the-shelf (COTS) accounting
software and a limited number of workstations and online transaction. By comparison, a level three entity
has a complex IT structure with one or more servers, several integrated software applications, thirty or
more workstations and online transactions.
We have partnered with SLPowers, a firm recognized as one of the countries most advanced IT service
providers, to work side by side with our audit team. We believe partnering with an industry expert provides
additional assurance to the City that its IT systems are being checked and evaluated accurately.
SLPowers is at the cutting edge of the rapidly evolving environment of network and database security,
internet security and vulnerability testing. In today's information age, an in-house IT auditor may not have
the most up-to-date experience and training for handling sensitive information and financial database II
security.
We will work alongside our IT Contractor to assess, document, and test as deemed necessary the
following five areas of IT controls:
• Entity Level Control kR
/titre! o,
• Change Management ,Iw� t ^ht
wr.
• Information Security - nc-ia ; Cu. reI° mi. ,
rdrPentarn
• Backup and Recoveryanesniert
• Third Party Providers (if applicable) I: � �
'iamo�s :t 7^ "
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Once we gain a better understanding of the
general controls over IT functions, then we can
take a look at specific areas within the financial , 1:111� . I
reporting process that need to be reviewed in I 1
nalreine?nlr[ordeals
greater detail. Good controls around thesedronbR.o»
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aspects of IT are important in order to maintain W ,h; , rsbre mineral minds
the integrity of the number.
18
> Type and extent of analytical procedures to be used in the engagement
Understanding financial relationships is crucial to planning and evaluating the results of analytical
procedures and requires knowledge of the City. The full extent to which analytical procedures are utilized
is based upon the auditor's professional judgment and the overall risk assessment results.
Statement of Auditing Standards on Analytical Procedures provides guidance on the use and extent of
analytical procedures in all audits. Analytical procedures are required in the planning and overall review
stages of the audit, and will be used in the following areas:
Audit Planning
1 Analytical procedures provide great insight in our planning. These analyses can enhance our
understanding of transactions and events that have occurred during the year under audit. Analytical
procedures in the planning phase are also performed to identify any unusual and unexpected relationship
1 that may warrant further investigation. For example, if revenue does not change directly with changes in
rates and usage.
Fieldwork
Analytical procedures are used as effective substantive tests in certain circumstances. For example,
testing certain payroll related expenditures, such as payroll taxes, which are a specific percent of wages.
During the course of our year end fieldwork we utilize analytical procedures to support the results of our
other audit procedures.
Overall Review
Analytical procedures used at the conclusion of the audit are designed to assess the conclusions reached
and evaluate the overall financial statement presentation. For example, we will review the financial
statements and compare the numbers to prior year and see if variances make sense based upon the work
performed. We would determine if sufficient work was done in a particular area. Any variances would
need to be substantiated.
While the SAS's do not specify any particular analytical procedures, our audit approach utilizes
procedures that focus on the overall relationships within the basic financial statements. We obtain a
complete understanding of the entity and a larger comprehensive approach at the financial statement
level.
> Approach to be taken to gain and document an understanding of the City's internal control
structure
Governments today are increasingly reviewing their roles and responsibilities of internal control functions
to respond to the increasing expectations of the City's stakeholders. Control activities are procedures and
policies that help ensure that management's directives are being carried out and the City's objectives are
being met.
Grau believes the internal control segment is the foundation for the entire audit and involves an extensive
understanding and evaluation of operating and management information systems and all related internal
controls. The results of this evaluation will influence the nature, timing and extent of our substantive audit
procedures. This approach ensures that we achieve maximum efficiency and provides valuable feedback
to management regarding the effectiveness of controls being relied upon throughout the year.
' > Approach to be taken in determining laws and regulations that will be subject to audit test
work
Due to the special nature of governments, the traditional audit scope has been broadened to encompass
determination of what laws and regulations have a direct and material impact on the financial statements.
I19
Identifying applicable laws and regulations is fundamental to fulfilling the responsibility of understanding 1
their effects. We will obtain this knowledge from various sources including:
• Review of federal and state laws • Review of grant agreements 1
• Review of contracts • Review of debt covenants
• Inquires of management and staff • Review of prior financial statements
• Review of ordinances, resolutions and policies
>Approach to be taken in drawing audit samples for purposes of tests of compliance
Once significant laws and regulations that affect the City are identified, we will design compliance
procedures to provide reasonable assurance that your financial statements are free of material II
misstatements resulting from violations of these laws and regulations. We will work with City staff, as well
as our analysis of the City's internal control structure, to ensure completeness of our population. Tests of
compliance with laws and regulations will be incorporated with samples selected for tests of transactions
and controls, when practical (please refer to Page 16 for more information on sampling). Additional
samples are sometimes necessary to test specific laws and regulations as well as for testing federal and
state awards.
Approach to be provided in meeting the requirements of the "Certificate of Excellence" in
Financial Reporting
We are proud to have assisted our clients who participate in the GFOA Certificate of Achievement for
Excellence in Financial Reporting Program (CAFR) to qualify for and maintain that award. Over the
last five years, 100% of our clients that have applied have been awarded and have maintained the
award. This certificate program is recognized as the highest award in governmental financial reporting
and the Certificate of Achievement has been awarded on all of the financial statements we have
reported in the certificate program, such as:
• City of Cooper City • Town of Lauderdale By -The - Sea I
• City of North Lauderdale • Village of Golf
• Town of Lantana • Village of Wellington I
Grau & Associates has the capability and experience to assist the City in obtaining the GFOA
Certificate of Achievement for Excellence in Financial Reporting. In addition, we will support the City in
ensuring throughout the engagement that the City remains current with any new accounting and
reporting standards issued by the GASB.
> Process to produce a meaningful "management letter." Include three recent "management U
letters" developed in connection with local governments.
Please refer to the Proposed Segmentation of Engagement, Phase 3, Step II above, Pages 14-16 for
our process and the Supplemental Section, Page 27-34, for recent management letters developed in
connection with local governments.
> Internal quality control procedures and external quality control review
Grau participates in an external quality review program requiring an on-site independent examination
of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our
audit practice. During our firm's last external quality control review, eight audits were reviewed,
including six government audits. A copy of the report on the firm's most recent quality review can
be found on the following page.
20
IIn addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the
highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is
1 responsible for monitoring quality control of all appropriate engagements.
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Tentative Schedule
Audit Phase and Tasks Aug/ Oct/ Dec I
Oct Dec Feb
Planning Phase 1
Planning discussions with financial management
Understanding the entity and environment
Develop understanding of internal controls & systems
Perform information technology evaluation &follow-up
Conduct tests of internal controls and systems
Perform preliminary analytical procedures& respond to variances
Conduct risk assessments
Develop audit plan
Review and finalize audit plan
II. Execution of Audit Plan
Design and perform analytical reviews on procedures
Perform substantive tests of account balances
Perform compliance testinq of transaction classes
Conduct Single Audit Testing; if applicable
Review subsequent events, contingencies & commitments
Review preliminary results with financial management
III. Completion and Delivery
Perform final analytical procedures
Review the financial statements
Hold audit exit conference with financial management
Issue opinion letter on financial statements
Issue internal control, compliance letter& Single Audit reports (if
applicable)
Issue management letter
The City to provide responses to management comments and
Single Audit findings; if applicable
1
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II
References / Similar Engagements with Other Government Entities
Grau & Associates has not had involvement with any prior engagements with the City Sunny Isles Beach.
We have included five references of government engagements, completed from our Boca Raton
headquarters, that require compliance with laws and regulations, follow fund accounting, and have
financing requirements, in which all time lines were met and in which we believe are similar. Please refer
to the Supplemental Information Section on Pages 40-42 for a partial list of other clients served.
VILLAGE OF WELLINGTON
GFOA CERTIFICATE OF ACHE!VEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
Scope of Work / Hours Audit, CAFR/ 550
Dates Performed Annually since 2012-Present
Partner Antonio J. Grau
Client Contact (Tanya Quickel, Chief Financial Officer
Client Address 112300 Forest Hill Blvd., Wellington, Florida 33414
Client Phone 1(561) 791-4000
CITY OF COOPER CITY
GFOA CERTIFICATE OF ACHE!VEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
Scope of Work /HoursAudit, Utility Audit, Single Audit, CAFR/400
Dates Performed Annually since 2008-Present
Partner Antonio J Grau
Client Contact Horacio Montes de Oca, Finance Director
Client Address 9090 SW 50 Place, Cooper City, Florida 33328
Client Phone (954)434-4300 X 292
CITY OF NORTH LAUDERDALE
GFOA CERTIFICATE OF ACHE!VEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
Scope of Work / Hours Audit , Utility Audit, Single Audit, CAFR/325
Dates Performed Annually since 2004-Present
Partner Antonio J. Grau
Client Contact Susan Nabors, Director of Finance
Client Address 701 SW 71 Avenue, North Lauderdale, Florida 33068
Client Phone k954) 597-4714
TOWN OF LAUDERDALE BY THE SEA
GFOA CERTIFICATE OF ACHE!VEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
Scope of Work/Hours Audit, Utility Audit, CAFR/260
Dates Performed Annually since 2010-Present
Partner Antonio J Grau
Client Contact (Tony Bryan, Finance Director
Client Address 4501 Ocean Drive, Lauderdale By The Sea, Florida 33308
Client Phone k954) 640-4203
TOWN OF HILLSBORO BEACH
GFOA CERTIFICATE OF ACHE!VEMENT FOR EXCELLENCE IN FINANCIAL REPORTING
Scope of Work / Hours kudit, CAFR, Single Audit/ 175
Dates Performed Annually since 2007-Present
Partner Antonio J Grau
Client Contact Steven Bloom, Finance Director
Client Address '210 N. University Drive, Suite 702, Coral Springs, Florida 33071
Client Phone 1(954) 753-5841
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Grau & Associates
eCO CERTIFIED PUBLIC ACCOUNTANTS
11 Affidavits
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_I NON - COLLUSION AFFIDAVIT
City of Sunny Isles Beach
- )
18070 Collins Avenue
1\1:7t.O oe.S.
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a.:vv,um , a" Sunny Isles Beach,FL 33160
Telephone:(305)947-0606 Fax:(305)949-3113
STATE OF FLORIDA )
COUNTY OF Palm Beach )
The undersigned being first duly sworn as provided by law,deposes,and says:
This Affidavit is made with the knowledge and intent that it is to be filed with the City of Sunny Isles Beach City Commission and that it will be
relied upon by said County,in any consideration which may give to and any action it may take with respect to this Bid.
IThe undersigned is authorized to make this Affidavit on behalf of.
Grau & Associates
(Name of Corporation,Partnership.Individual,etc.)
a, Corporation ,formed under the laws of Florida
I (Type of Business) (State)
of which he is Sole Owner
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
undersigned, have themselves solicited or employed anyone else to solicit favorable action for this Bid by the City, also that no head of any
Idepartment 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.
I 46;t,��y-
Antonib J. Grau President
AFFIANTS NAME AFFIANTS TITLE �.p
TAKEN.SWORN AND SUBSCRIBED TO BEFORE ME thisX day of d ,2P0_. i 5
IPersonally Known X or Produced Identification •
Type of identification
I
r (Affix sea Fawn Stanford c r i . '1 \Sta-
••;a:< ,, FAWN STANFORD
i.'•+° 1+2 Notary Public-State of Florida NOTARY PUBLIC(name printed or typed)
st '• •�•`_My Comm.Expires Sep 29,2016
.1. wP..`'� Commission•EE 213419
Bonded Through National Notary Assn.
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PUBLIC ENTITY CRIMES
V i Z
City of Sunny Isles Beach
18070 Collins Avenue
'e:r'•r{UM`'04� Sunny Isles Beath,FL 33160
fr Or tan 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 Antonio J. Grau
(pnnl individuals name end libel
for Grau & Associates
Intl name of entity submitting swan statement'
whose business address is:
2700 N Military Trail, Suite 350, Boca Raton, Florida 33431
and (if applicable) its Federal Employer Identification number(FEIN) is 20-2067322
(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 o 'Itt;df rroto'tarit
`t•lan 1b n,:12 - altda4 v14:01 :+ 31,s
11.4. I understand that an "affiliate"as defined in Para. 287.133(1)(a), 'ida Statutes,means: Yr • :,i .
1 Qf Fi.rS 33 t nm¢ttmrno3 Ea
a.) predecessor or successor of a person convicted of a pub( entity,crimei;or;p_,o,pi ceeng8 `; ,,,.,
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
Dc-csus:a 28.2010 2 of 7
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market value under an arm's length agreement, shall be a prime facie case that one person
controls another person. A person who knowingly enters into a joint venture with a person who
has been convicted of a public entity crime in Florida during the preceding 36 months shall be
considered an affiliate.
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
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.
11.6. Based on information and belief, the statement which I have marked below is true in relation to the entity e
submitting this sworn statement. (Indicate which statement applies.)
X Neither the entity submitting this sworn statement, nor any of it's officers, directors, executives, partners,
shareholders, employees, members, or agents who are active in the management of the entity, nor any
affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,
1989.
The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, I
shareholders, employees, members, or agents who are active in the management of the entity, or an
affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,
1989.
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,
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
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 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
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:gisi
I
(Signature)—_
Antonio J. Grau
(Printed
ete)Presidn •1
(Title)
Sworn to and subscribed before me this, day ofIQQV`eN , 20 15 , by
I
•
,;;;,:,pts„ FAWN STANFORD
(A �yHe4rgRppli )ol Florida
—sot . _ '�.
•� ii My Comm.Eapirea Sep 29.2016
° •i Commission•EE 213419
',�na" Signature: Notary Public—State of Florida
Bonded IDroupn National Notary Assn. Fawn Stanford
Print or Type Commissioned Name
I
Personally Known X OR Produced Identification
Type of Identification Produced
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EQUAL OPPORTUNITY /
V � AFFIRMATIVE ACTION •
City of Sunny Isles Beach
18070 Collins 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:
Title: President
Firm: Grau & Associates
•
Address: 2700 N Military Trail, Suite 350
Boca Raton, Florida 33431
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CONFLICT OF INTEREST
Z
City of Sunny Isles Beach
\ _ 16070 Collins Avenue
I 'vs sus oow Sunny Isles Beach,FL 33160
'o. Yu ^T Telephone:(305)947-0606 Far(305)949-3113
ECONFLICT OF INTEREST STATEMENT
The award of any contract hereunder is subject to the provisions of Chapter 112, Florida State Statutes. Proposers must
disclose with their Bids, the name of any officer, director, partner, associate or agent who is also an officer or employee of the
O City of Sunny Isles Beach or its agencies.
STATE OF FLORIDA
COUNTY OF Palm Beach
I BEFORE ME, the undersigned authority, personally appeared Antonio J. Grau who was duly sworn,
deposes, and states:
18.1. I am the President of
I Grau & Associates
with a local office in Boca Raton. Florida and principal office in
Rona Raton, Florida
Professional
18.2. The above named entity is submitting a Bid for the City of Sunny Isles Beach, Bid No. 15-12-01 described
uditingle
as: Lan4scapo-Mairuenancs Services. The Affiant has made diligent inquiry and provides the information contained in this
(VICE'S Affidavit based upon his own knowledge.
18.3 The Affiant states that only one submittal for the above Bid is being submitted and that the above named entity has
no financial interest in other entities submitting Bids for the same project.
18.4 Neither the Affiant nor the above named entity has directly or indirectly entered into any agreement, participated in
any collusion, or otherwise taken any action in restraints of free competitive pricing in connection with the entity's submittal for
the above Bid. This statement restricts the discussion of pricing data until the completion of negotiations if necessary and
execution of the Contract for this project.
18.5 Neither the entity nor its affiliates, nor any one associated with them, is presently suspended or otherwise ineligible from
Iparticipation in contract letting by any local, State, or Federal Agency.
18.6 Neither the entity, nor its affiliates, nor any one associated with them have any potential conflict of interest due to any
other clients, contracts, or property interests for this project.
18.71 certify that no member of the entity's ownership or management is presently applying for any employee position or
actively seeking an elected position with the City of Sunny Isles Beach.
II 18.81 certify that no member of the entity's ownership or management, or staff has a vested interest in any aspect of the City
of Sunny Isles Beach.
18.9 In the event that a conflict of interest is identified in the provision of services, I, on behalf of the above named entity, will
I immediately notify the City of Sunny Isles Beach.
Dated this )----A)----Al
l day of 1)4)_QX4`--111/4RJ ' , 201€ 2015 , ^t
Antnnin .I GranJC �i
I AFFIANT
Print or Type Name and Title
Sworn to and subscribed before me this day of ,201-0. 2015
I Personally Known OR
O Produced Identification : Type o Id ntificatio, y
1
_ Ali (t * •
NOTARY - - - :.-t
I/ 1 l,. y, FAWN STANFORD t
( F •�V- Notary Public-State of Florida
( i•• .?My Comm.Expires Sep 29,2016
( Commission♦EE 2t3419 (
`�O�A ` Bonded Thrown National Notary Ann.
DECEMBER 28,2010 ,I, 5 of 7
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DISPUTE DISCLOSURE
S
City of Sunny Isles Beach
18070 Collins Avenue
'a no^ Sunny Isles Beach.FL 33160
Telephone:(305)947-0606 Fax:(305)9433113
DISPUTE DISCLOSURE FORM
Answer the following questions by placing a "X” after "Yes" or "No". If you answer "Yes", please
explain in the space provided, or on a separate sheet attached to this form.
19.1. Has your firm or any of its officers, received a reprimand of any nature or been suspended by the
Department of Professional Regulations or any other regulatory agency or professional associations within the last
five (5) years?
YES NO X
19.2. Has your firm, or any member of your firm, been declared in default, terminated or removed from a
contract or job related to the services your firm provides in the regular course of business within the last five (5)
years?
YES NO X
19.3. Has your firm had against it or filed any requests for equitable adjustment, contract claims, Bid protests,
or litigation in the past five (5) years that is related to the services your firm provides in the regular course of
business?
YES NO N/A If yes, state the nature of the request for equitable adjustment, contract
e 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 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.
Grau & Associates J�J� J J 5
Firm Date
amu_- Antonio J. Grau 1 Y �eStc ��
thorized Sture Print or Type Name and Title
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NY,
�/ ,. ANTI - KICKBACK
=` U •
, City of Sunny Isles Beach
I
y 16070 Collins Avenue
'•sso�soo�` Sunny Isles Beach,FL 33160
o, SUM'r Telephone:(305)947-0606 Fax(305)949-3113
iANTI-KICKBACK AFFIDAVIT
I 'STATE OF FLORIDA )
COUNTY OF Palm Beach )
1 I, 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:
Antonio J. Grau
ITitle: President
The foregoing instrument was acknowledged before me this 0-91day of
carcCs- \- 9 , 20 15 by Antonio J. Grau [name
1 of person], as President [type of authority], for
Grau & Associates [name of party on behalf of whom instrument was
executed].
IAFFIX NOTARY STAMP HERE_ . `
i •,.;A::Z;,, FAWN STANFORD �' -
1 p+° �, Notary Public-State of Florida wry Public — State of Florida
I 1 ;. 7j My Comm.Expires Sep 29.2016
( •fl% fl- Commission s EE 213419 P Fawn Stanford
Banded PUMP National Notary Ann. I
1 Print or Type Commissioned Name
I Personally Known X OR Produced Identification
Type of Identification Produced
1
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DECEMBER 28,2010 7 of 7
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Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
II
Proposal Submittal Forms & Fees
Please note: fees (the"Dollar Cost Proposal") are provided in a separate sealed envelope (Attachment A), attached
only to the original audit proposal as instructed in Section 3.12.1.in the original response proposal
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CITY OF SUNNY ISLES BEACH
18070 Collins Avenue
Sunny Isles Beach, Florida 33160 5(parr istt
•
-] 305.947.0606ww ° `a
v. .sibfl.net C�t1 6 °
Cary or 50$:a
DELIVER TO: REQUEST FOR PROPOSAL
ilCity of Sunny Isles Beach SECTION 5 OPENING: 2:30 P.M.
City Clerk PROPOSAL SUBMITTAL 12/30/2015
18070 Collins Avenue FORMS
ISunny Isles Beach, FL 33160
PLEASE QUOTE PRICES F.O.B. DESTINATION, LESS TAXES, DELIVERED IN
ICITY OF SUNNY ISLES BEACH, FLORIDA
NOTE: City of Sunny Isles Beach is exempt from all taxes (Federal, State, and Local). Proposal price
should be less all taxes. Tax Exemption Certificate furnished upon request.
Issued by: Purchasing Agent Date Issued: This Proposal Submittal Consists of
OAndrew 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
City Clerk at the address shown above until the above stated time and date, and at that time, publicly
opened for furnishing the supplies or services described in the accompanying Proposal Submittal
Requirement.
IRFP 15-12-01
PROFESSIONAL AUDITING SERVICES
I Procurement Agent: Firm Name:
Andrew Rozwadowski
Grau & Associates
1 Commodity Code(s):
I FAILURE TO SIGN PAGE 34 OF SECTION 5 PROPOSAL SUBMITTAL WILL RENDER YOUR
PROPOSAL NON-RESPONSIVE
I
I
ICity of Sunny Isles Beach 'Request for Proposal No. 15-12-01 28
I
{ CITY OF SUNNY ISIES BEACH
l'8070,Collins Avenue"
Sunny Isle's:Beach, Florida 331"60; "" <Fr'
305.947.0606. °�'•a�
www.sib(I.nel. ! Z5 \',
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CTh'of sus P�
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SECTION 5
PROPOSAL SUBMITTAL FOR:
ACKNOWLEDGEMENT OF ADDENDA
INSTRUCTIONS: COMPLETE PART I OR PART II, WHICHEVER APPLIES
PART I:
LIST BELOW ARE THE DATES OF ISSUE FOR EACH ADDENDUM RECEIVED IN CONNECTION
WITH THIS PROPOSAL
Addendum#1, Dated December 02, 2015
Addendum#2, Dated December 17, 2015
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
I
FIRM NAME: Grau & Associates
'
AUTHORIZED SIGNATURE: v '�\/i//�7V DATE: )� } (J
v v
TITLE OF OFFICER: President
City of Sunny Isles Beach I Request for Proposal No. 15-12-01 29 1
- - CITY OF SUNNY ISLES BEACH
18070 Collins Avenue
Sunny Isles Beach, Florida 33160 s,3NNr"tei.
305:947.0606 °
wwwsibll,net iG
5J h
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•P ec) OF SUN'a°
�'n
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.
Q • The Proposer has studied carefully all reports and drawings of subsurface
conditions and drawings of physical conditions.
• The Proposer has given the City written notice of all conflicts, errors,discrepancies
that it has discovered in the Contract Documents and the written resolution thereof
by City is acceptable to the Proposer.
• This proposal is genuine and not made in the interest of or on behalf of any
undisclosed person, firm or corporation and is not submitted in conformity with any
agreement or rules of any group, association, organization, or corporation; the
Proposer has not directly or indirectly induced or solicited any other Proposers to
submit a false or sham Package; the Proposer has not solicited or induced any
person, firm or corporation to refrain from submitting a proposal;; and Proposer
has not sought by collusion to obtain for itself any advantage over any other
Proposers or over the City.
The City and the successful Proposer will establish completion times for each individual Work Item and the
successful Proposer agrees that the work will be completed within the time frames agreed upon and
stipulated in the individual Purchase Orders and/or Notice to Proceed.
0
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City of Sunny Isles Beach I Request for Proposal No. 15-12-01 30
I
CITY OF SUNNY ISLES BEACH I
18070 Collins Avenue'
Sunny Isles Beach, Florida;33160
?p5.5).47.0.0,6 • n • •.
wwwsi6fl nel ''
or SUN P�
Firm Name:
Grau & Associates
Street Address:
2700 N Military Trail, Suite 350, Boca Raton, Florida 33431
Mailing Address (if different):
Telephone No. (561) 994-9299 Fax No. (561) 994-5823
Email Address: tony@graucpa.com FEIN No. 2/0 - 2/0/6/7/3/2 / 2
1
*"By signing this document the proposer agrees to all Terms 1
Signature:
(Signature of uthoriznt)
Print Name: Antonio J. Grau
Title: President
THE EXECUTION OF THIS FORM CONSTITUTES THE UNEQUIVOCAL OFFER OF PROPOSER TO
BE BOUND BY THE TERMS OF ITS PROPOSAL. FAILURE TO SIGN THIS SOLICITATION WHERE
INDICATED ABOVE BY AN AUTHORIZED REPRESENTATIVE SHALL RENDER THE PROPOSAL
NON-RESPONSIVE. THE CITY MAY, HOWEVER, IN ITS SOLE DISCRETION, ACCEPT ANY
PROPOSAL THAT INCLUDES AN EXECUTED DOCUMENT WHICH UNEQUIVOCALLY BINDS THE
PROPOSER TO THE TERMS OF ITS OFFER.
1
City of Sunny Isles Beach I Request for Proposal No. 15-12-01 31 1
1
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I Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
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1 Dollar Cost Proposal to Provide
0 Audit Services
I CITY OF SUNNY ISLES BEACH
e RFP No : 15- 12-01
1
Proposal Due: December 30, 2015, 2:30PM
1
Submitted to:
ISunny Isles Beach Government Center
Attention: City Clerk
18070 Collins Avenue
ISunny Isles Beach, Florida 33160
1 Submitted by:
Antonio J. Grau, Partner
Grau & Associates
I
2700 North Military Trail, Suite 350
Boca Raton, Florida 33431
Tel: (561) 994-9299 / (800) 229-5728
I Fax: (561) 994-5823
tony(1 graucpa.com /www.graucpa.com
I
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Grau& Associates 2700 North Military Trail, Suite 350
C.\\
CERTIFIED PUBLIC ACCOUNTANTS Boca Raton, Florida 33431
(561) 994-9299• (800)299-4728 1
Fax(561) 994-5823
December 30, 2015
I
Sunny Isles Beach Government Center
Attention: City Clerk
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Grau & Associates (Grau) is presenting our cost proposal to perform an audit of the City of Sunny Isles 1
Beach (the "City") as of and for the fiscal years ending September 30, 2016 through 2018, with the option of
two (2) one (1) year renewals.
I
I certify that Antonio Grau, Jr. is entitled to represent Grau & Associates, is empowered to submit a bid and
is authorized to sign a contract with the City.
The total all-inclusive fees for the September 30, 2016-2018 audits are as follows:
Year Ended September 30, Fee I
2016 $35,000 I
2017 $35,700
2018 $36,400
The above fees are based on the assumption that the City maintains its current level of operations. Should 1
conditions change the fees would be adjusted accordingly upon approval from all parties concerned.
Please see the following pages for rates by Partner, Specialist, Supervisory and Staff levels with hours
anticipated.
Very truly yours, •
Grau &Associates
1
Antonio J. au`
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PART 1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30, —2016-2018 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR AUDIT SERVICES
I Hours Proposed Hourly Rates Proposed Total *
Partners
Managers 30 225 S6,750
Supervisory Staff 110 150 $16,500
Staff 90 115 $10,350
Other(specify) 40 90 $3,600
Subtotal 270 $37,200
Other Expenses(specify):
Less Courtesy Discount ($2,200)
Total All-Inclusive Price for Audit Services
Year 1 $35,000
Year 2 $35,700
Year 3 $36,400
Grand Total Price for Audit Services(3Years) $107,100
*PLEASE NOTE: Includes the $3,000 for CAFR preparation
Grand Total Price for Audit Services (3 Years)Written
INOTE: 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
1 each contract year for which there is a change.
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SCHEDULE OF PROPOSAL PRICES
PART2 I
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2016 FINANCIAL STATEMENTS: 9
COMBINING SCHEDULE -ALL SERVICES
Nature of Service to be Provided Schedule Total
Florida Single Audit $4,500 (1)
Federal Single Audit $4,500 (1)
EDP Auditing Services TBD*
CAFR(preparing,editing and printing) $3,000
Other(specify) 1
SUBTOTAL $12,000
*TBD: to be determined based on scope
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(1) Approximately 30 hours at standard rate of$150 per hour
Total Amount Written S
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. I
Rates for Additional Professional Services i
The above fees are based on the assumption that the City maintains its current level of operations. We
understand that if it becomes necessary to perform additional work, then such shall be performed only if set
forth in an addendum to the contract and shall be performed at the same rates set forth in the schedule of
fees and expenses above.
Manner of Payment
We understand and agree that progress payments will be made on the basis of hours of work completed 1
during the course of the engagement, in accordance with the firm's dollar cost proposal. Interim billing shall
cover a period of not less than a calendar month
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Grau & Associates
I } CERTIFIED PUBLIC ACCOUNTANTS
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Supplemental Information
• MANAGEMENT LETTERS
• INSURANCE
• LICENSES
• LETTERS OF RECOMMENDATION
PARTIAL LIST OF CLIENTS
• OUR IT PARTNERS / CONSULTANTS
• ADDITIONAL SERVICES
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Management Letters
2700 North MilitaryTrail-,Suite350
31
Grau& Associates Boca Raton;Florida _339
(561)994-.0299.;(80 )2994728
S Fax.(561). 3
CERTIFIED PUBLIC ACCOII NTANTS www.graucpapa.comcom
MANAGEMENT LETTER.PURSUANT TO.THE,RULES.OF
THE AUDITOR.GENERAL OF THESTATE.OF FLORIDA.
Honorable Mayor,City Commissionersand City Manager
City of North Lauderdale,Florida.
Report on the.Financial Statements
We have,audited the accompanying basic financial statements of the:,City_ofl North Lauderdale, Florida
(the.°City") as of,and•for the fiscal:year ended September 30,2014; and:have issued a report.thereon
dated.March 20,2015.
Auditor's.Responsibility fill
We conducted our audit in accordance with auditing standardsgenerallyaccepted.in the United States of
America;the standards applicable to financial audits contained in Govemmert Auditing Starxlwds, issued
by the Comptroller General of the..United States; and Chapter 10.550, Rules:of the Florida Auditor
General.
Other Reports and Schedule
We have issued our Independent Auditor's Report.on Internal'Control over Financial Reporting and
Compliance and Other.Mattersbased on an audit of the financial statements.performed in accordance
with' Govemmert Auditing Standards; and Independent Accountant's: Report on an .examination
conducted in accordance with AICPA Prdessional Standards, Section 601 regarding compliance
requirements in accordance with Chapter 10,550,.Rules of.the Auditor General. Disclosures in those
reports, which are dated March i•20;2015, should' be.considered in conjunction with this.management
letter.
Purpose of this.Letter
The purpose.of this letter is.to comment on those mattersrequired by Chapter10:550:of the Rules of the
Auditor General for.the:State of.Florida.. Accordingly, in connection with our audit of the financial
statements of.the City,.as described in the.first paragraph,,wereport the.following:
I. Current year findings and recommendations:
II. Status of prior year findings and recommendations.
III. Compliance with the.Provisions.of the Auditor General-of the State of Florida.
Our management letter is intended:solely for the information and use of the Mayor, City.Commission,
management,the.Legislative Auditing Committee,.members.of the Florida.Senate.and the.Florida House.
of Representatives,.the.Florida Auditor oeneral,.and.Federatand:othergranting agenaes, aslapp licable,
and is not intended,tobe and shotaihnot be used.by.anyone other than these specified parties..
We wish to thank the City,of North:Lauderdale, Florida and:the:personnelassociated with it for the
oppatunitytobe•ofsedice to-themfin.this:endeavor aswell.as futureengagementsp and.the:courtesies
extended to us.
March 20,2015
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1 REPORT TO MANAGEMENT
I.CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None
II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS
None
III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF
FLORIDA
1 Unless otherwise required to be reported in the auditor's report on compliance and internal controls,
the management letter shall include, but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings
and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial
audit report for the fiscal year ended September 30, 2013.
2. Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported for the fiscal year ended September 30, 2014.
3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have
occurred, or are likely to have occurred, that have an effect on the financial statements that
is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported, for the fiscal year ended September 30, 2014.
4. The name or official title and legal authority of the City are disclosed in the notes to the financial
statements.
1 5. The financial report filed with the Florida Department of Financial Services pursuant to Section
218.32(1)(a), Florida Statutes agrees with the September 30, 2014 financial audit report.
1 6. The City has not met one or more of the financial emergency conditions described in Section
218.503(1), Florida Statutes.
7. We applied financial condition assessment procedures pursuant to Rule 10.556(7) and no
deteriorating financial conditions were noted. It is management's responsibility to monitor
financial condition, and our financial condition assessment was based in part on representations
made by management and the review of financial information provided by same.
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2700 North Military Trail•Suite 350
Grau& Associates Boca Raton, Florida 33431
(561)994-9299•(800)299-4728
Fax (561)994-5823
/ CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com
/ MANAGEMENT LETTER PURSUANT TOTHE RULES OF
THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Honorable Mayor and Village Council
VilInge of Wellington,Florida
Report on the Financial Statements
We have audited the accompanying basic financial statements of the Village of Wellington, Florida (the
"Village") as of and for the fiscal year ended September 30, 2014, and have issued a report thereon dated
March 12,2015.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America;the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States;and Chapter 10.550,Rules of the Florida Auditor General.
Other Reports and Schedules
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and
Compliance and Other Matters based on an audit of the financial statements performed in accordance with
Government Auditing Standards; and Independent Accountant's Report on an examination conducted in
accordance with AICPA Professional Standards,Section 601,regarding compliance requirements in accordance
with Chapter 10.550,Rules of the Auditor General. Disclosures in those reports,which are dated March 12,
2015,should be considered in conjunction with this management letter.
Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the
Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial
statements of the Village,as described in the first paragraph,we report the following:
I. Current year findings and recommendations.
H. Status of prior year findings and recommendations.
III.Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Mayor, Village Council,
management, the Legislative Auditing Committee, members of the Florida Senate and the Florida House of
Representatives, the Florida Auditor General, and Federal and other granting agencies, as applicable, and is
not intended to be and should not be used by anyone other than these specified parties.
We wish to thank the Village of Wellington, Florida and the personnel associated with it,for the opportunity
to be of service to them in this endeavor as well as future engagements,and the courtesies extended to us.
ca., "7
March 12,2015
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REPORT TO MANAGEMENT
I.CURRENT YEAR FINDINGS AND RECOMMENDATIONS
2013-01 Escrow Accounts:
Observation: During procedures in prior and current years, it was noted that the Village has several
escrow/deposit accounts in the general fund and planning, zoning and building fund used to hold cash
collected in advance of services being rendered or as deposits held until completion of projects (for
example, engineering fees and builder deposits). For certain accounts, the balances have been held prior
to 2008. Approximately $500,000 is being held by the Village that should potentially be returned to
customers.
Recommendation: The Village should do a complete accounting of the amounts and contact the entities
or individuals for refunds. If it is determined that the Village has the authority to retain any of the funds,
those amounts should be reclassified into revenue.
ManagementResponse:Management concurs with this recommendation and will continue and complete
the reconciliation process. The majority of the escrow accounts have been reconciled.
2014-01 Fully Depreciated Fixed Assets:
Observation: During procedures it was noted that the Village has several significant fixed assets that are
fully depredated listed on the fixed asset schedules.It could not be determined whether these assets were
still in use as they were not tagged and subject to the annual inventory performed by the Village.
Recommendation:The Village should perform a comprehensive inventory listing of all assets that are still
in use and remove those items that are no longer in use.
Management Response: Management concurs with this recommendation and will implement policies and
procedures to accurately manage inventory.
II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS
2012-01 Utility Billing
Current Status: The matter has been completely resolved and will not be repeated.
2013-01 Escrow Accounts
Current Status: The matter has not been completely resolved and will be repeated.
2013-02 Disposal of Fixed Assets
Current Status: The matter has been completely resolved and will not be repeated.
2013-03 Workers Compensation Payable
Current Status: The matter has been completely resolved and will not be repeated.
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REPORT TO MANAGEMENT(Continued)
III.COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE
STATE OF FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls,the 1
management letter shall include,but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial
audit report for the fiscal year ended September 30,2013,except as noted above.
2. Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported for the fiscal year ended September 30,2014,except as noted above.
3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred,
or are likely to have occurred, that have an effect on the financial statements that is less than
material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported,for the fiscal year ended September 30,2014,except as noted above.
4. The name or official tide and legal authority of the Village are disclosed in the notes to the financial
statements.
5. The financial report filed with the Florida Department of Financial Services pursuant to Section
218.32(1)(a),Florida Statutes agrees with the September 30,2014 financial audit report.
6. The Village has not met one or more of the financial emergency conditions described in Section 1
218.503(1),Florida Statutes.
7. We applied financial condition assessment procedures pursuant to Rule 10.556(7) and no
deteriorating financial conditions were noted as of September 30, 2014. It is management's
responsibility to monitor financial condition, and our financial condition assessment was based in
part on representations made by management and the review of financial information provided by
same.
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2700 North Military Tract •Suite 350
Grau & Associates Boca Raton, Florida 33431
Fax 561)9 ss• 23 299-4728
Fax (561)994-5823
CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com
1 MANAGEMENT LETTER PURSUANT TO THE RULES OF
THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
Honorable Mayor, City Commissioners and City Manager
Cdy of Cooper City, Florida
Report on the Financial Statements
We have audited the basic financial statements of the City of Cooper City, Florida(the'City)as of and for
the fiscal year ended September 30, 2014, and have issued a report thereon dated April 28, 2015.We did
not audit the Lnandalstatements of the City of Cooper City Police Officer's Retirement Plan or the City of
Cooper City Firefighters' Retirement Plan, which financial statements represent 63% and 62%,
respectively, of the total assets and total additions of the aggregate remaining fund information. Those
financial statements were audited by other auditors whose report has been furnished to us, and our
opinion,insofar as it relates to the amounts included for the City of Cooper City Police Officers Retirement
Plan and the City of Cooper City Firefighters' Retirement Plan, are based solely on the report of the other
auditors.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and Govemmerf Auditing Standards, issued by the Comptroller General of the United States,
and Chapter 10.550, Rules of the Auditor General.Those standards require that we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement.
Other Reports and Schedules
We have issued our Independent Auditor's Report on Internal Controls over Financial Reporting and
Compliance and Other Matters based on an audit of the financial statements performed in accordance
with Government Auditing Standards and Independent Auditor's Report on an examination conducted in
accordance with AICPA Professional Standards Sec 601, regarding compliance requirements in
accordance with Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports,
with are dated April 28, 2015,should be considered in conjunction with this management letter.
Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the
Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial
statements of the City,as described in the first paragraph,we report the following:
I. Current year findings and recommendations.
II. Status of prior year findings and recommendations.
III. Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing
Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor
General, Federal and other granting agencies, as applicable, management, the Mayor and City
Commission and is not intended to be and should net be used by anyone other than these specified
parties.
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We wish to thank the City of Cooper City, Florida and the personnel associated with it, for the opportunity
to be of service to them in this endeavor as well as future engagements, and the courtesies extended to
us.
April 28, 2015
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REPORT TO MANAGEMENT
I.CURRENT YEAR FINDINGS AND RECOMMENDATIONS
2014-01 Business Tax Receipts:
Observation: During procedures it was noted that business tax receipts were not timely reconciled
and deposited to the bank resulting in inaccurate reporting of balances at year end.
Recommendation: The City should ensure that business tax receipts are reconciled timely and
recorded accurately.
Management Response: The reason for the untimely reconciliation and deposits of the business tax
receipts was the transfer of this function from City Clerk's Office to Building Department. These
receipts are now timely reconciled and deposited.
II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS
None
III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF
FLORIDA
Unless otherwise required to be reported in the auditor's report on compliance and internal controls,
the management letter shall include, but not be limited to the following:
1. A statement as to whether or not corrective actions have been taken to address findings
and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial
audit report for the fiscal year ended September 30, 2013.
2. Arry recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported for the fiscal year ended September 30, 2014, except as noted above.
3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have
occurred, or are likely to have occurred, that have an effect on the financial statements that
is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be
reported, for the fiscal year ended September 30, 2014,except as noted above.
4. The name or official title and legal authority of the City are disclosed in the notes to the financial
statements.
5_ The financial report filed with the Florida Department of Financial Services pursuant to Section
218.32(1)(a), Florida Statutes agrees with the September 30, 2014 financial audit report.
6. The City has not met one or more of the financial emergency conditions described in Section
218.503(1), Florida Statutes.
7. We applied financial condition assessment procedures and no deteriorating financial conditions
were noted as of September 30, 2014. It is management's responsibility to monitor financial
condition, and our financial condition assessment was based in part on representations made by
management and the review of financial information provided by same.
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Certificates of Insurance
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i-1GREAT DIVIDE INSURANCE COMPANY
ACORCf CERTIFICATE OF LIABILITY INSURANCE """7'
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%. IRANNE M. GAN N ON P.O.Box 3353,West Palm Beach.FL 33402-3353 "LOCATED AT" 1
';',,C.
S. ! CONSTITUTIONAL TAX COLLECTOR www.pbctax.com Tel:(561)355-2269
, ,_.,.L.r Serving 1,1011 Beach County 2700 N MILITARY TRL Ste 350
BOCA RATON, FL 33431
Serving you.
TYPE OF SU5INESS OWNER CERTIFICATION 0 RECEIPT IODATE PAID AMT PAID BILL1
54-1211 ACCOUNTANCY FIRM 'GRAU&ASSOCIATES A0B4S05 U15764902-0012415 Sea DO 040125559
This document is valid only when receipted by the Tax Collector's Office. STATE OF FLORIDA'
PALM BEACH COUNTY
2015/2016 LOCAL BUSINESS TAX RECEIPT
GRAU&ASSOCIATES LBTR Number: 200911993
I
GRAU&ASSOCIATES EXPIRES: SEPTEMBER 30, 2016
2700 N MILITARY TRL#350
BOCA RATON,FL 33431-6394 This receipt grants the privilege of engaging in or
I ilI I r ill I I L J I l L 1„I I ilI r I r ilI I I ilr l l 11,l managing any business profession or occupation
within its jurisdiction and MUST be conspicuously
displayed at the place of business and In such a
manner as to be open to the view of the public.
:re-_
•.... '4 A N N E M. G AN N 0 N PD.Box 3353,West Palm Beach.FL 33402-3353 '-LOCATED AT'
'" CONSTITUTIONAL TAX COLLECTOR www.pbctax.com Tel:(561)355-2264 2700 N MILITARY TRAIL#350
`::;, -^F Serving Palm Reach CountyI
BOCA RATON,FL 33431-0000
Serving you.
TYPE OF BUSINESS OWNER CERTIFICATION RECEIPT 4DATE PAID AMT PAID BILL•
54.0024 CPA ORAD ANTONIO JOSE ;ACWIESM U15.714282-eE24115 513.00 540125426
This document is valid only when receipted by the Tax Collector's Office. STATE OF FLORIDA
PALM BEACH COUNTY III
2015/2016 LOCAL BUSINESS TAX RECEIPT
ANTONIO J GRAU CPA PA LBTR Number: .200702410
ANTONIO J GRAU CPA PA EXPIRES: SEPTEMBER 30,2016
2700 N MILITARY TRL STE 350
BOCA RATON,FL 33431-6394 This receipt grants the privilege of engaging in or
„11.,,11„1„I„I1„,,11,11,,„11,1,1,„l„1 managing any business profession or occupation
within its jurisdiction and MUST bo conspicuously
•
displayed at the place of business and in such a
manner as to be open to the view of tho public. plE
”' ANNE M. Ci AN NO N p.0.'Box 3353,West Palm Beach,FL 33402-3353 '-LOCATED AT - •
rlp�YY�1r�
E.. -t: , CONSTITUTIONAL TAX COLLECTOR www.pbCtsx20m Tel:(561)355-2264.
a�— - Serving Piaui Beach Coanly 2700 N MILITARY TRL#350
BOCA RATON, FL 33431
•
Serving you. . . . I
TYPE OF BUS NESS' - ..' OWNER CERTIFICATION RECEIPT•,➢ATE PAID AMT I•A10. .. -BILL 0
54.0024 CPA MCINTOSH RACOUEL C AC38797 U15704062-082415 - 533.00 840125057
This document Is valid onlywhen recelpted by the Tax Collector's Office.
E FLORIDA.
PALMALM BEACH COUNTY .
2015/2016 LOCAL BUSINESS TAX RECEIPT
•
ANTONIO J GRAU CPA PA LBTR Number: 200707962
ANTONIO J GRAU CPA PAEXPIRES: SEPTEMBER-30,2016
2700 N MILITARY TRL STE 350I
- -,
BOCA RATON,FL 33431-6394 This grants me receipt privilege of engaging in or
„11,1,IIIIlIi rillI,rr IIIllIIIilLI,I,4illll managing any business profession or occupation
within its jurisdiction and MUST be conspicuously
displayed at the place of business end in such a
manner as to be open to the view of the public.
ANNE M. CANNON P0,Box 3353,West Palm Beach,FL 33402.3353 "LOCATED AT'
CONSTITUTIONAL TAX COLLECTOR www.pbclax.com Tel:(561)355-22'64
;i;vtis,
Serving Palm Reach County 2700 N MILITARY, FTRL Ste 350
Serving you.
BOCA RATON, FL 33431
I
TYPE OF BUSINESS OWNER CERTIFICATION RECEIPT 6/DATE PAID. AMT PAID - BILLI
54-0024 CPA • CAPLIVSKI DAVID JAMES AC44058 U15754962•062U15, -533.00 _ '04018015e
This document Is valid only when reccipted by the Tax Collector's Office. STATE OFIFLORIDA
PALM BEACH COUNTYI
2015/2016 LOCAL-BUSINESS TAX RECEIPT
GRAU 8 ASSOCIATES LBTR Number:201254575
GRAU&ASSOCIATES EXPIRES: SEPTEMBER 30, 2016
2700 N MILITARY TRL#350 - n'
BOCA RATON,FL 33431-6394 This receipt grants the privilege of engaging in or
•I I I I,,I.141 I rl,I l L N I I l l ll I l 11114111141154 1 managing any business profession or occupation
within its jurisdiction and MUST be conspicuously
displayed at the place of business and In such a
manner as to be open to the view of the public.
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LOCAL BUSINESS TAX , \_3���i�\ THIS IS NOT A BILL
1 RECEIPT # 16 00039840 ,,C_37: :--fire.--.
CB .OEBOCA•R:ATON Any changes n Dame,add ass
•• Z suite,ownership,li will
/fv�BUSINESSTA$•AUTHORITYJJ require a new application
``201,WESPPALMEITO PARR+ROAD within 15 days to avoid
BOLA FUTON;FL4133432'--3795 penalty or the license is null
1 GRAU&ASSOCIATES d �'y i and void.
GRAU.ANTONIO.1. B9USINESSeTAX RECEIPT Business Tax fee: 105.00
2700 N MILITARY TILL 350
CERTIFICATE OF�USE� 1 Late lee: .00
,e!
t. \ EXPIRES: 9/30/16 </7 Additional fee: .00
I GRAU&ASSOCIATES \ r- '•.,\<;.'�r 4 n ' / JJ Transfer fee: 00
ANTONIO J.GRAU,CPA PA. \' ca -" Total paid: 105.00
2700 N MILITARY TILL 350\1� ,ts�
BOCA BATON FL 33431 �.J O��`
II
has paid the business tax at the above address for the period_Claisificatian:CEBTIFIED PUBLIC ACCOUNTANT
heeinninv the I a day&The ,and„lino the ilbh d.v of
I _
--7-------5-:-.77-1
i
I LOCAL BUSINESS TAX i ^J
� � N THIS IS NOTA BILL
RECEIPT # 16 00050950 /CITY.OE BOCAeRATON Any changes in name,address,
/ `x'^ l suiteOwnership,ea.will
.€-4, BUSINESS TAXAUTH-ORITYrequire
! 01.WEST PALMETfD PARK.RO D� within 1 S days to avoid
��
�BOLA BATON;FLA733432-3795{ and void.
or the license is null
GRAD&ASSOCIATES iI I k\ LS4 /"l'Jk e '�I' and void.
2700 N MTLISIL RACQUEL �BIUSIINEI�SS_'TAX- RECEIPT
2700 N MILITARY TILL 150 '1 � � � Business Tax(«: 105.00
CERTIFICATE OF1IUSE)// ' Penalty fee: .00
EXPIRES: 9/3on6 / Lae(«: ao
_ Additional fee: ,00
GRAD&ASSOCIATES r, s / Transfer fee:
-00
ANTONIO J.GRAU,CPA P:A. . �,�nlke•a Total paid: 105.00
2700 N MILITARY'i'ItL 350 /� Y.a�°w`S A
1 BOLA BATON R 33431 �nO�F'1OC'
has paid the business tax&the above address for the\Period�S�eltii alion:CERTIFIED PUBLIC ACCOUNTANT
being the 1st day of October and ending the 30th day of
1 LOCAL BUSINESS TAX1 �� \ THIS IS NOT A BILL
RECEIPT# 16 00055100 CIT:Y.OE r ittATON Any changes in name address,
>, suite?ownership,act.will
�.2 BUSINESSTNC,AUTHOltlOAD.\ require a new application
20LWESTP.4LMEITO BARK=ROADS\ within 15 days to avoid
BOCA BATON;FLAT33.7323795 pity.or the license is null
and void.
GRAU&ASSOCIATES I l 3—i7T 1' ^)
CAPLIVSKI,DAVID JAMES CBUSINESS TAX RECEIPT Business Tax fee: 105.00
2700 N MILITARY TILL 350 J Penalty fee: .00
e CERTIFICATE OFAUSE Late f«: 00
._'� EXPIRES: 9/30/16- Ft.+r Additional fee: .00
GRAU&ASSOCIATES \ i it 7 Transfer f«: 00
V.
. \ r.
ANTONIO J.GRAU,CPA PiA. • �-Qca Total paid: 105.00
2700 N MILITARY TILL 350\ ���ccc... �*�°�`'S
BOCA BATON FL 33431 \ ...46 .o
has paid the business tax at the above address for the\\period_-Classification:CERTIFIED PUBLIC ACCOUNTANT
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Letters of Recommendation
I
.�\ d�PeltC
/�yy .Gmnvvan
Maya
ELLINGTON :n or rangy asieth
AGPEATHOMETOWN
Jae Ormn—_4Ot
Condi Min
Rob hlm ttglm Sc
v lactA
er
t. aW
thee,A.Lain.Ir.S oy Mame
Ane N'illhiln('rv,rilmm ADE lI ix or •" RNON'APD 'llll.\rC FLORIDA
RD.000 290010
w(innis,(\vndlnumen Smnphue tenth' MO Southwest thin Pia.
ken limeafaixilnuu faow4.4 tJ]M-Wio
1%a`Iaaaa�eithegatithiecth thg
I
August 21.2013 November n.mu
ITovinom IIMavconcem:
To Whom It MayCobcem: TM Pvoore a ®dkilter Is to recommend Gray a Associates Certified Public
Mxosnite es independent external auditors They Perp oedet caw.nu+a4u
/Or Gaither City for eve last awn fecal years and have provided us.an very
coulee.and pOre.s.oal service W a thorough work product at a very
reassemble price
Grau 8 Associates has been the Village of Wellington's auditors since November,2012 and Grau awaoamea was hoed by lice City to perform to annual awn and mew Waif
they have always provided a professional and thorough work product in a most professional came in and picked up where ma otherawnor lmml and pedpmed eoenpanp.
TM tranoim was seamless They NM continued to pWtle esc lbnl eePCka.
and courteous manner. They have also provided many helpful and legitimate throughout the tem&te engaeement
recommendations and their staff has been available with prompt responses to Village staff Protomer.MGnu aAssoaatnas,sanWawumwalv.re.evsson.
inquiries. Their knowledge of their subject matter is thorough and extensive.
I
s'peeeN.
/01"7uc`4 Ft
We are very pleased with Grau's exceptional work to date and highly recommend them for Horace A Montes dem
their auditing skills and professionalism. Finance DP,.op
incerely,
L/
Bob MargolisI
Mayor
Village of Wellington
EPRINTED ONRECYCLED PAPERTUNITY • _ O
n Town of
• LAUDERDALE-BY-THE-SEA
1.--1":\i4501 Ocean Drive,Lauderdale-by-the-Sea,Florida 33308-3610
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Telephone:(954)640-4206
LAUDERDALE
5 vI H FSE A'
December 8.2014
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To Whom It May Concern:
Grass&Associates(Grau)has been the external auditor for the Town of Lauderdale By-The-Sea
since 2010 and I've been the Town's Finance Director since mid 2011.During my tenure here I
have found that their staff has always exhibited the highest level of competence and
professionalism-Their work product was thorough,and I found their team to be extremely
courteous and efficient.Their recommendations demonstrate a thorough understanding of the
'T'own's system of internal control over financial reporting as well as government accounting
standards and I can recommend their work without reservation.
Sincerely.
Tony ryun
Finance Director
Town of Lauderdale-By-The-Sea
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Partial List of Clients
I
The following is a partial list of clients served and related experience:
1 MUNICIPALITIES m
V V A,
f Q
I OR
T�}�''}}}���AM �/�]/�������/�■���}�}�ry��� UNITS,�� .p CO m v a u
COM ONBNL UNITS .0 a o ° _L c
c y
1 t O o c < = mm
Q U O a 7 U U ).-
City
City of Cooper City I I I ✓ I ✓ I / ✓ ✓ 9/30
City of Lauderhill I I I ✓ I ✓ I ✓ ✓ 9/30
1 City of Miami (program specific audit(s)) I I ✓ 1 ✓ 9/30
City of North Lauderdale I I I ✓ I ✓ I ✓ I ✓ ✓ 9/30
City of North Palm Beach (Internal Audit) ✓ I 9/30
I City of Pompano Beach (Joint Venture,40%) I ✓ ✓ ✓ 9/30
City of West Park ✓ ✓ ✓ 9/30
City of Weston ✓ ✓ ✓ 9/30
Town of Cloud Lake ✓ ✓ 9/30
I Town of DaveI ✓ ✓ ✓ ✓ 9/30
Town of Glen Ridge I ✓ 9/30
Town of Haverhill I / / 9/30
I Town of Highland Beach ✓ ✓ 9/30
Town of Hillsboro Beach ✓ ✓ ✓ ✓ 9/30
Town of Hypoluxo ✓ ✓ I I / ✓ ✓ 9/30
✓ j9/30
1 Town of Lantana ✓ ✓
Town of Lauderdale by the Sea ✓ ✓ 1 I ✓ ✓ ✓ 9/30
Town of Mangonia Park _ I_ ✓ 1 _ I ✓ 9/30
Village of Golf ✓ I ✓ / ✓ 9/30
I Village of Wellington ✓ ✓ ✓ V 9/30
TOTAL 1 2 19 7 10 11 14
I o c
3J m
RETIREMENT PLANS t 0 F.
I
c Q m i.
W
• co i. m
fY m
LL W U
Campbell Property Management 401(k) ✓ ✓ ✓ 12/31
I City of Cooper City General Employee Retirement Plan ✓ ✓ 9/30
City of Lauderhill General Employee Retirement Plan ✓ 9/30
City of Parkland Police Pension Fund ✓ ✓ 9/30
I Cross County Home Services and Affiliates 401(k) Plan ✓ ✓ ✓ 9/30
Danmar Corporation 401(k) Plan 0 ✓ 12/31
Florida Public Utilities 401(k)and Pension Plans ✓ ✓ 12/31
Jacksonville Police and Fire Pension Fund ✓ 9/30
I Pinetree Water Control District Defined Contribution Retirement Plan ✓ 9/30
✓
San Carlos Park Fire Protection and Rescue Service District ✓ 9/30
Town of Davie General Employees Retirement Plan ✓ 9/30
Town of Hypoluxo Defined Contribution Retirement Plan ✓ ✓ 9/30
I Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ ✓ 9/30
TOTAL 13 4 7
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NON-PROFIT CLIENTS SERVED 0 m Y
VAl 0
Y a
AM) C o
MATED
MEMO/
C C ,O.RELAT i�/ VAI W C m 1111
W -
C :'U >-
Aid to Victims of Domestic Abuse, Inc. V ✓ ✓ ✓ ✓ 6/30
Alliance for Human Services, Inc. ✓ V 6/30
Brevard Workforce Development Board, Inc. ✓ ✓ I 6/30
Broward County Human Rights Board/Division (Joint Venture, 30%) ✓ ✓ N/A
Broward Education Foundation ✓ ✓ ✓ ✓ ✓ 6/30
Christian Manor ✓ ✓ ✓ ✓ ✓ ✓ I 12/31
Delray Beach Community Land Trust V I ✓ I 9/30
Family Promise ✓ 12/31
Florida Public Transportation Association, Inc. ✓ ✓ ✓ ✓ 9/30
Florida Transit Association Finance Corporation ✓ ✓ ✓ 9/30
Hispanic Human Resources Council ✓ ✓ ✓ ✓ ✓ ✓ V 9/30
Mae Volen Senior Center ✓ ✓ I ✓ ✓ ✓ ✓ 6/30
j National Board for Registration of Registrars ✓ ✓ 3/31
National Cancer Registration Board ✓ I ✓ 6/30
North Lauderdale Academy High School I ✓ ✓ I 6/30
Northwood Development Corporation I ✓ ✓ ✓ ✓ ✓ ✓ 1 9/30
Palm Beach Community College Foundation ✓ ✓ ✓ 6/30
Palm Beach County Workforce Development Board (Joint Venture, ✓ 6/30
25%)
Pasco-Hernando Workforce Board ✓ I ✓ 16/30
Southwest Florida Workforce Development Board ✓ ✓ ✓ 6/30
Urban League of Palm Beach County ✓ ✓ 6/30
TOTAL 9 12 5 12 9 13 8
N y1 r
u m v
u C
OTIIE GOVERNM NIAL FRI I ESm c R uc
C 1y
m c > _LL '� itr m
C
Q V ..17 - N U V >
Broward County School District(Joint Venture) ✓ N/A
(Assessment of Maintenance Operations)
Broward County School District(Joint Venture, 20%) ✓ ✓ ✓ 6/30
Florida Community College at Jacksonville (Internal Audit) ✓ 6/30
Florida Transit Association Finance Corporation ✓ ✓ ✓ 6/30
Highland County School District(Internal Funds Audit) ✓ 6/30
Palm Beach County School District(Assessment of maintenance for Facility ✓ ✓ 6/30
and Property Management) (Internal Funds Audit)
Palm Beach County School District(Joint Venture, 20%) V ✓ ✓ 6/30
Migrant Health Services of Palm Beach County ✓ ✓ N/A
South Florida Water Management District ✓ 9/30
South Florida Water Management District CERP Program ✓ N/A
Management Services(Joint Venture)
State of Florida Department of Management Services(Construction) ✓ N/A
State of Florida Department of Transportation (Overhead Audits-Various) ✓ ✓ N/A
TOTAL 2 .'3 8 . 4 2 ' 2.
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SPECIAL DETECTS1 laa
1 E i v
E a a
I:. y
O 5 - `m mm
o a 5 u >-
II I Belle Fontaine Improvement District I ✓ I 9/30
Boca Raton Airport Authority I ✓ ✓ 9/30
Central Broward Water Control District I ✓ / 9/30
Central County Water Control District 7 ✓ 9/30
Citrus County Mosquito Control District ✓ 9/30
East Central Regional Wastewater Treatment Facility I ✓ ✓ / 9/30
IEast Naples Fire Control and Rescue District I ✓ ✓ 19/30
Greater Boca Raton Beach and Park District I ✓ ✓ 9/30
O Greeneway Improvement District
✓
Hobe-St. Lucie Conservancy District ✓ 9/30
Homestead Educational Facilities Benefits District ✓ I I 9/30
1 Horizons Improvement District ✓ I 9/30
Key Largo Waste Water Treatment District ✓ 1 ✓ ✓ ✓ 9/30
Lake Padgett Estates Independent Special District ✓ 9/30
1 I Lakewood Ranch Inter-District Authority ✓ I I 9/30
Lost Rabbit Public Improvement District ✓ I I I 9/30
Loxahatchee Groves Water Control District ✓ ✓ 9/30
IMyakka City Fire Control District 7 9/30
Pal Mar Water Control District ✓ ✓ 19/30
Palm Beach Soil and Water Conservation District 9/30
IPinellas Park Water Management District ✓ / 9/30
Pinetree Water Control District ✓ ✓ 19/30
Ranger Drainage District ✓ ✓ 9/30
Renaissance Improvement District ✓ I ✓ 9/30
San Carlos Park Fire Protection and Rescue Service District ✓ I I I ✓ 19/30
I South Indian River Water Control District ✓ I ✓ I / 9/30
South Trail Fire Protection & Rescue District ✓ ✓ 9/30
I St. Lucie West Services District / / 9/30
1 Sun'N Lake of Sebring Improvement District I ✓ I ✓ I 19/30
Sunshine Water Control District I ✓ I ✓ 19/30
Twelve Oaks Improvement District I ✓ 19/30
West Lakeland Water Control District I ✓ 9/30
West Villages Independent District I ✓ / 9/30
I Various Community Development Districts(250 current) I / �I �I / I / 9/30
TOTAL 441 I — 14 271
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Our IT Partners / Consultants
Information technology has changed the financial management and reporting landscape for organizations
of every size. Grau and Associates believes it is no longer enough to verify that your department's
accounting software runs properly. In today's environment, a range of policies, procedures, and IT best
practices are required to ensure your system is reliable, redundant, and fully compliant.
We've partnered with SLPowers, one of the technology industry's leading managed service and security
providers, to assess the integrity of your financial information systems, and to make recommendations on
how to improve them.
As part of our engagement, an experienced SLPowers engineer will: 1
• Assess your IT strategic planning and risk management posture, as they relate to your
financial reporting requirements;
• Evaluate the viability of your data backup and retention policies and processes;
• Review the physical security and access controls surrounding your financial management
systems;
• Verify appropriate segregation of duties among key staff;
• Assess change management and documentation;
• Make specific recommendations on how to optimize your environment.
Headquartered in West Palm Beach, SLPowers was founded in 1986 and is staffed by more than 25 full-
time engineers. They were the first managed service provider (MSP) to support small- and medium-sized
Florida organizations, and have been consistently named among the top providers in the country.
MSPmentor, the industry's leading online resource, ranked SLPowers as one of the Top 100 providers in
the world—and the highest-rated provider in South Florida. In February, CRN, the tech industry's,_top
magazine, named SLPowers to its "Pioneer250" list of innovative service providers.
SLPowers provides a full range of IT project management, specializing in the areas of storage,
virtualization, and security—including compliance. They routinely conduct network assessments for
organizations ranging in size from 20 to over 2,000 employees.
ePowers
technology • knowledge . vision
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ADDITIONAL SERVICES
CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services.
Our expertise has been consistently utilized by Governmental and Non-Profit entities
throughout Florida. Examples of engagements performed are as follows:
• Accounting systems • Fixed asset records
• Development of budgets • Cost reimbursement
• Organizational structures • Indirect cost allocation
• Financing alternatives • Grant administration and compliance
• IT Auditing • Appropriations and Transactions
ARBITRAGE
The federal government has imposed complex rules to restrict the use of tax-exempt
financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-
exempt issue. We have determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate
bonds. Please find a partial list of clients served on the following pages.
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GRAU HAS PROVIDED ARBITRAGE SERVICES FOR
GOVERMENTAL CLIENTS INCLUDING:
• Aberdeen Community Development District • Heritage Palms Community Development District I
• Amelia Walk Community Development District • Heritage Pines Community Development District
• Arlington Ridge Community Development District • Heritage Springs Community Development District 1
• Bartram Park Community Development District • Huntington Community Development District
• Bartram Springs Community Development District • Indigo East Community Development District
• Bayside Improvement District • Islands of Doral III Community Development District
• Baywinds Community Development District • Julington Creek Plantation Comm. Dev. District
• Beacon Lakes Community Development District • Laguna Lakes Community Development District
• Beacon Tradeport Community Development District • Lake Ashton Community Development District
• Bobcat Trail Community Development District • Lake Ashton II Community Development District
• Boynton Village Community Development District • Lake Powell Residential Golf Community Dev. District
• Brandy Creek Community Development District • Lakes By The Bay South Community Dev. District
• Briger Community Development District • Lakewood Ranch 1 Community Development District
• Brighton Lakes Community Development District • Landmark at Doral Community Development District
• Brooks of Bonita Springs Community Development District • Jurlington Creek Plantation Community Dev. District
• Candller Hills East Community Development District • Lakewood Ranch 2 Community Development DistrictI
• Capital Region Community Development District • Lakewood Ranch 3 Community Development District
• Cedar Pointe Community Development District • Lakewood Ranch 4 Community Development District
• Championsgate Community Development District • Lakewood Ranch 5 Community Development District
I
• Chevel West Community Development District • Lakewood Ranch 6 Community Development District
• City Place Community Development District • Legacy Springs Improvement District No. 1
• Coconut Cay Community Development District • Live Oak Community Development District
• Colonial Country Club Community Development District • Main Street Community Development District
• Cory Lakes Community Development District • Marshall Creek Community Development District
• Country Greens Community Development District • Meadow Pointe II Community Development District
• Creekside Community Development District • Mediterra North Community Development District
• Double Branch Community Development District • Mediterra South Community Development District
• Dunes Community Development District • Mediterranea Community Development District
• Durbin Crossing Community Development District • Midtown Miami Community Development District
• East Bonita Beach Road Plantation Comm. Development District • Moody River Community Development District
• East Homestead Community Development District • Monterra Community Development District
• East Park Community Development District • Narcossee Community Development District
• Enclave at Black Point Marina Community Development District • North Springs Improvement District
• Falcon Trace Community Development District • Oakstead Community Development District
• Fiddler's Creek Community Development District I • Old Palm Community Development District
• Fiddler's Creek Community Development District II • Orchid Grove Community Development District
• Fleming Island Plantation Comm.Dev. District • OTC Community Development District
• Grand Haven Community Development District • Overoaks Community Development District
• Griffin Lakes Community Development District • Palm Glades Community Development District
• Habitat Community Development District • Parklands Lee Community Development District
• Hama!Community Development District • Parklands West Community Development District
• Hammocks Community Development District • Parkway Center Community Development District
• Harbour Lakes Estates Comm. Development District • Pine Air Lakes Community Development District
• Harmony Community Development District • Pine Island Community Development District g
• Heritage Bay Community Development District • Pine Ridge Plantation Community Development District
1
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1 ARBITRAGE SERVICES (Continued)
• Portofino Cove Community Development District • Tuscany Reserve Community Development District
• Portofino Isles Community Development District • University Place Community Development District
• Portofino Landings Community Development District • Urban Orlando Community Development District
• Portofino Shores Community Development District • Vasari Community Development District
1 • Portofino Vista Community Development District • Verandah East Community Development District
• Reunion East Community Development District • Verandah West Community Development District
• Reunion West Community Development District • Verano Center Community Development District
1 • Ridgewood Trails Community Development District • Villa Portofino East Community Development Dist ct
• River Place on the St.Lucie Community Dev. District • Villa Vizcaya Community Development District
• Rolling Hills Community Development District • Villages of Westport Comm.Development District
• Sampson Creek Community Development District • Villasol Community Development District
• South Dade Venture Community Development District • Vista Lakes Community Development District
• South Village Community Development District • Vizcaya Community Development District
I • Spicewood Community Development District
•
• Split Pine Community Development District • Vizcaya in Kendall Community Development District
• Walnut Creek Community Development District
• Stonegate Community Development District • Waterchase Community Development District
I .I
Stoneybrook Community Development District Stoneybrook West Community Development District • Waterford Estates Community Development District
• • Waterstone Community Development District
• The Crossings at Fleming Island Comm. Dev. District • Wentworth Estates Community Development District
1 • Tison's Landing Community Development District • Westchester Community DevelopmentDistrict#1
• Treeline Preserve Community Development District • Woodlands Community Development District
• Tumbull Creek Community Development District • Wynnfield Lakes Community Development District
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above and beyond
the traditional auditor's "product"
I
We look forward to providing the City of Sunny Isles Beach with our
resources and experience to accomplish not only those minimum
requirements set forth in your Request for Proposal, but to exceed those
1 expectations!
For even more information on Grau & Associates
please visit us on www.graucpa.com.
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