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HomeMy WebLinkAboutReso 2016-2532 RESOLUTION NO. 2016- 2532 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, ESTABLISHING A RANKING OF FIRMS TO PERFORM AUDITING SERVICES; AUTHORIZING THE AUDIT COMMITTEE TO NEGOTIATE AND ENTER INTO AN AGREEMENT WITH THE SUCCESSFUL FIRM, PROVIDING SAID AGREEMENT IS APPROVED BY THE CITY ATTORNEY AS TO FORM AND LEGAL SUFFICIENCY; AUTHORIZING THE CITY MANAGER AND CITY ATTORNEY TO DO ALL THINGS NECESSARY TO CARRY OUT THIS RESOLUTION; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 4.10 of the Sunny Isles Beach Charter ("Charter") requires an independent audit of the City accounts on at least an annual basis; and WHEREAS, Keefe, McCullough & Co., LLP has provided professional auditing services for the City, wherein the current agreement with them expired upon completion of the audit for Fiscal Year 2014/2015; and WHEREAS, in accordance with industry best practices as established by the Government Finance Officers Association (GFOA), the City issued Request for Proposals No. 15-12-01 for Professional Audit Services, for which seven (7) responses were received; and WHEREAS, the Audit Committee composed of the City Manager, the Finance Director, and the Assistant Finance Director, reviewed all the proposals received, and recommends that the top three ranked firms, based on the firms' experience and qualifications, be: 1. Moore, Stephens, Lovelace CPAs Base Bid Amount Year 1: $40,500.00 Base Bid Amount Year 2: $40,500.00 Base Bid Amount Year 3: $40,500.00 2. Grau & Associates CPAs Base Bid Amount Year 1: $35.000.00 Base Bid Amount Year 2: $35.700.00 Base Bid Amount Year 3: $36.400.00 3. Marcum LLP Base Bid Amount Year 1: $55,894.00 Base Bid Amount Year 2: $57,570.00 Base Bid Amount Year 3: $59,297.00 R2016-Audit Srvs Ranking Cpa Firms Page 1 of 3 WHEREAS, the City Commission desires to authorize the Audit Committee to negotiate and enter into an agreement, providing said agreement is approved as to form and legal sufficiency by the City Attorney, with the top ranked firm and with the two other ranked firms should negotiations with the top ranked firm be unsuccessful. NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS: Section 1. Rankine of Firms. The ranking of firms to perform independent auditing service for the City are: 1) Moore Stephens Lovelace CPAs & Advisors; 2) Grau & Associates CPAs; and 3) Marcum LLP. Section 2. Authority of Audit Committee. The firms have been rated on the basis of their experience and qualifications. The Audit Committee is authorized to negotiate and enter into an agreement, provided said is agreement is approved as to form and legal sufficiency by the City Attorney, with the top ranked firm. Should the negotiations with the top ranked firm prove to be unsuccessful, the Audit Committee is hereby authorized to negotiate and enter into an agreement with the next ranked firms until an agreement is executed. Section 3. Authorization of City Manager and City Attorney. The City Manager and City Attorney are hereby authorized to do all things necessary to effectuate this Resolution. Section 4. Effective Date. This Resolution shall become effective upon passage. PASSED and ADOPTED on this 17th day of Marc 016. George Scholl, Mayor ,• ' ATTEST. } -,Jane'A. ties,-MM , ity Clerk APPROVED AS TO FORM AND LEGA `UFFICIENCY /1W ans Ott ot, City Attorney R2016-Audit Srvs Ranking Cpa Firms Paee 2 of 3 Moved by: _-P? 1 1710 Seconded by: V J ce, May G T Vote: Mayor Scholl 1/(Yes) (No) Vice Mayor Gatto Yes) (No) Commissioner Aelion (Yes) (No) Commissioner Goldman 1 ,�(Yes) (No) Commissioner Levin 1/ (Yes) (No) R2016-Audit Srvs Ranking Cpa Firms Page 3 of 3 City of Sunny Isles Beach Bid Opening RFP No. 15-12-01 Professional Auditing Services 18070 Collins Avenue,First Floor Meeting Room, Sunny Isles Beach, FL 33160 Opening Date and Time: Wednesday, December 30, 2015 2:30 p.m. PRESENT: Jane A. Hines, MMC, City Clerk Audra Curts-Whann, Finance Director Tiffany Neely-Jean, Assistant Finance Director Luz Rey, Senior Office Assistant 7 responses to Bid No. 15-12-01 were received 1. Moore Stephens Lovelace CPAs ( 1 original and 4 copies received) & Advisors Attn: Daniel J. O'Keefe Base Bid Amount Year 1: $40,500.00 255 S. Orange Ave. #600 Base Bid Amount Year 2: $40,500.00 Orlando, FL 32801 Base Bid Amount Year 3: $40,500.00 Phone: 407.740.5400 E-mail: dokeefe@mslcpa.com mslcpa.com 2. GLSC & Company, PLLC ( 1 original and 4 copies received) Attn: Pablo Llerena Base Bid Amount Year 1: $40,000.00 6303 Blue Lagoon Drive #200 Base Bid Amount Year 2: $40,500.00 Miami, FL 33126 Base Bid Amount Year 3: $41,000.00 Phone: 305.373.0123 E-mail: llerena@glsccpa.com glsccpa.com 3. Marcum LLP ( 1 original and 4 copies received) Attn: Michael D. Futterman Base Bid Amount Year 1: $55,894.00 1 SE 3rd Ave. #100 Base Bid Amount Year 2: $57,570.00 Miami, FL 33131 Base Bid Amount Year 3: $59,297.00 Phone: 305.995.9610 E-mail: Michael.futterman @marcumllp.com 4. Alberni Caballero & Fierman, LLP ( 1 original and 4 copies received) Attn: Andrew S. Fierman Base Bid Amount Year 1: $37,300.00 4649 Ponce De Leon Blvd. #404 Base Bid Amount Year 2: $39,165.00 Coral Gables, FL 33146 Base Bid Amount Year 3: $41,100.00 Phone: 305.662.7272 E-mail: andrew0,,acf-cpa.com • 5. Grau & Associates ( 1 original and 4 copies received) Attn: Antonio J. Grau, Base Bid Amount Year 1: $35,000.00 2700 North Military Trail, Suite 350 Base Bid Amount Year 2: $35,700.00 Boca Raton, Florida 33431 Base Bid Amount Year 3: $36,400.00 Phone No.: 561-994-9299 E-mail: tony(@,graucpa.com 6. Keefe, McCullough ( 1 original and 4 copies received) Attn: William G. Benson, CPA/Partner Base Bid Amount Year 1: $42,500.00 6550 North Federal Highway, Suite 410 Base Bid Amount Year 2: $43,500.00 Ft. Lauderdale, Florida 33308 Base Bid Amount Year 3: $44,500.00 Phone No.: 954-771-0896 E-mail: billbenson@kmccpa.com kmccpa.com 7. *HCT Certified Public Accountants ( 1 original and 1 copy received) & Consultants, LLC Base Bid Amount Year 1: $55,750.00 3816 Hollywood Blvd. #203 Base Bid Amount Year 1: $56,865.00 Hollywood, FL 33021 Base Bid Amount Year 1: $58,002.00 Phone: 954.966.4435 E-mail: rharvey @hct-cpa.com *Bid accepted late by the City. Submitted'by: qw. ane A. Hi es, MMC, ity Clerk _"Y'S`FS AGREEMENT BETWEEN THE CITY OF SUNNY ISLES BEACH _ 6. = AND MOORE STEPHENS LOVELACE, P.A. `= \ =� • CONTRACT NO: C1516-060-6190 SF C9T\) FIOR ' OF SON THIS CONTRACTUAL AGREEMENT (hereinafter referred to as the "Agreement") is made this 1� day of f 4-t L , 2016, by and between the CITY OF SUNNY ISLES BEACH, Florida, (hereinafter referred to as "City"), and MOORE STEPHENS LOVELACE, P.A. (hereinafter referred to as "Consultant") whose Federal I.D. # is Sq• 307 OG( 1 RECITALS WHEREAS, the City is in need of a professional auditing consultant to audit the basic financial statements of the City as of and for the fiscal years ending September 30, 2016, 2017 and 2018 and to provide an opinion on the conformity of this material with accounting principles generally accepted in the United States, ("Services); and WHEREAS, Consultant has expressed the ability and desire to provide these Services pursuant to the terms and conditions of RFP No. 15-12-01, which is incorporated herein by reference; and WHEREAS, the Consultant will also provide additional documentation, including reporting on internal control, that will be subject to the auditing procedures applied in the audit of the basic financial statements, ("Services"), as more fully described in Attachment "A"; and WHEREAS, the Consultant will provide these auditing Services for the City for the years ending September 30, 2016, 2017 and 2018, as more fully described in Attachment "A"; and WHEREAS, the Consultant represents that it has expertise to perform these Services. NOW THEREFORE, in consideration of the foregoing and for the mutual covenants, representations and warranties and other good and valuable consideration, the receipt and adequacy of which is hereby acknowledged, the parties agree as follows: 1. RECITALS. The Recitals set forth above are hereby incorporated into this Agreement and made a part hereof for reference. 2. CONSULTING SERVICES.Consultant shall audit the basic financial statements of the City as of and for the fiscal years ending September 30, 2016, 2017 and 2018 and will provide additional documentation to the City, as more fully described in Attachment "A", attached hereto and made a part hereof. 3. TERM. Subject to the provisions relating to the termination of this Agreement as set forth in Paragraph 9 hereunder, the term of this Agreement shall begin upon the execution of this Agreement and shall end upon the completion of Services described in Attachment "A". The parties shall have the option to extend this Agreement for two (2) additional one (1) year terms, based upon the City's exercise of these optional renewal periods. 1 C1516-060-6190 Moore Stephens Lovelace, P.A. S City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 4. COMPENSATION. Payment to Consultant for all charges under this Agreement shall be in accordance with this Agreement and a schedule of charges reflected in Attachment "A". The fees for this engagement will be Forty Thousand Five Hundred Dollars ($40,500.00) (including Federal or Florida Single Audit Act requirements—as reflected in Attachment "A"). 5. STAFFING CHANGES. Engagement partners, managers, other supervisory staff and specialists initially assigned to this Agreement between City and Consultant may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express written permission of the City of Sunny Isles Beach. However, in either case, the City of Sunny Isles Beach retains the right to approve or reject replacements who are subsequently assigned to this Agreement between the City and Consultant. 6. INDEPENDENT CONTRACTOR RELATIONSHIP. The Consultant is an independent contractor and shall be treated as such for all purposes. Nothing contained in this Agreement or any action of the parties shall be construed to constitute or to render the Consultant an employee, partner, agent, shareholder, officer or in any other capacity other than as an independent contractor other than those obligations which have been or shall have been undertaken by the City, Consultant shall be responsible for any and all of its own expenses in performing its duties as contemplated under this Agreement. The City shall not be responsible for any expense incurred by the Consultant. The City shall have no duty to withhold any Federal income taxes or pay Social Security services and that such obligations shall be that of the Consultant, other than those set forth in this Agreement. Consultant shall furnish its own transportation, office and other supplies as it determines necessary in carrying out its duties under this Agreement. 7. OWNERSHIP OF DOCUMENTS AND EQUIPMENT. All documents prepared by the Consultant pursuant to this Agreement and related Services to this Agreement are intended and represented for the ownership of the City only. Any other use by Consultant or other parties shall be approved in writing by the City. If requested, Consultant shall deliver the documents to the City within fifteen (15) calendar days. The audit documentation for this Contract will be retained for a minimum of three years after the report release. No audit documentation will be destroyed without the consent of the consent of the City. Consultant agrees to provide copies of audit documentation to the City. Consultant agrees to provide copies of audit documentation to the City of its designee upon request. 8. INDEMNIFICATION. Consultant agrees to indemnify and hold harmless, the City, its officers, agents, and employees from, and against, any and all claims, actions, liabilities, losses and expenses including, but not limited to, attorney's fees for personal, economic or bodily injury, wrongful death, loss of or damage to property, at law or in equity, which may arise or may be alleged to have risen from the negligent acts, errors, omissions or other wrongful conduct of the Consultant, agents or other personal entity acting under Consultant's control in connection with the Consultant's performance of Services pursuant to that Agreement and to that extent the Consultant 2 C1516-060-6190 Moore Stephens Lovelace, P.A. SIB l City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33 160 (305) 947-0606 phone (305) 949-3113 Fax shall pay such claims and losses and shall pay all such costs and judgments which may issue from any lawsuit arising from such claims and losses including wrongful termination or allegations of discrimination or harassment, and shall pay all costs and attorneys' fees expended by the City in defense of such claims and losses including appeals. The parties agree that ten percent (10%) of the total compensation is a specific consideration from the City to the Consultant for this indemnity. 9. TERMINATION. A. If, through any cause within reasonable control, the Consultant shall fail to fulfill in a timely manner or otherwise violate any of the covenants, agreements or stipulations material to this Agreement, the City shall have the right to terminate the Services then remaining to be performed. Prior to the exercise of its option to terminate for cause, the City shall notify the Consultant of its violation of the particular terms of the Agreement and grant Consultant ten (10) days to cure such default. If the default remains uncured after ten (10) days the City may terminate this Agreement. • In the event of termination, all finished and unfinished documents, data and other work product prepared by Consultant (and sub consultant(s)) shall be delivered to the City and the City shall compensate the Consultant for all Services satisfactorily performed prior to the date of termination, as provided in Paragraph 4 herein. • Nothwithstanding the foregoing, the Consultant shall not be relieved of liability to the City for damages sustained by it by virtue of a breach of the Agreement by Consultant and the City may reasonably withhold payment to Consultant for the purposes of set-off until such time as the exact amount of damages due the City from the Consultant is determined. B. Termination for Convenience of City. The City may, for its convenience and without cause terminate the Services then remaining to be performed at any time by giving Consultant ten (10) days written notice. The terms of Paragraphs A(i) and A(ii) shall be applicable hereunder. C. Termination for Insolvency. The City also reserves the right to terminate the remaining Services to be performed in the event the Consultant is placed either in voluntary or involuntary bankruptcy or makes any assignment for the benefit of creditors. 10. WAIVER OF RIGHT TO JURY TRIAL. Each of the parties hereto hereby knowingly, voluntarily and intentionally, waive the right which any may have to a jury trial in respect of any action, proceeding, litigation or counterclaim based hereon or arising out of under, on or in connection with this agreement or any course of conduct, course of dealing, statements (whether verbal or written) or actions of either of party. 3 C1516-060-6190 Moore Stephens Lovelace, P.A. sIB 1 City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 11. CONFIDENTIAL INFORMATION. The Consultant shall not, either during the term of this Agreement or any time for a period of TEN (10) years subsequent to that date upon which the Consultant shall leave the employment of the City for any reason whatsoever, disclose to any person or entity, other than in the discharge of the duties of the Consultant under this Agreement, any information which the City designates in writing as "confidential." As a violation by the Consultant of the provisions of this Section could cause irreparable injury to the City and there is no adequate remedy at law for such violation, the City shall have the right, in addition to any other remedies available to it at law or in equity, to enjoin the Consultant in a court of equity for violating such provisions. 13. NOTICES. All notices and other communications required or permitted to be given under this Agreement by either party to the other shall be in writing and shall be sent (except as otherwise provided herein) (i) by certified or registered mail, first class postage prepaid, return receipt requested, (ii) by guaranteed overnight delivery by a nationally recognized courier service, or (iii) by facsimile with confirmation receipt (with a copy simultaneously sent by certified or registered mail, first class postage prepaid, return receipt requested or by overnight delivery by traditionally recognized courier service), addressed to such party as follows: If to the City: Christopher J. Russo With a copy to: City Manager Hans Ottinot City of Sunny Isles Beach City Attorney '18070 Collins Avenue City of Sunny Isles Beach Fourth Floor 18070 Collins Avenue Sunny Isles Beach, Florida 33160 Fourth Floor Tel: (305) 792-1701 Sunny Isles Beach, Florida 33160 Tel: (305) 792-1702 If to the Consultant: William Blend, Shareholder Moore Stephens Lovelace, P.A. 701 Brickell Avenue, Ste. 550 Miami, Fl 33131 Tel: (305) 445-5023 Email: wblend @mslcpa.com 14. GOVERNING LAW. The law of the State of Florida shall govern this Agreement and venue for and any action shall be brought in Miami-Dade County, Florida. In the event of any litigation arising out of this Agreement or to settle issues arising hereunder, the prevailing party in such litigation shall be entitled to recover against the other party its costs and expenses, including reasonable attorneys' fees, which shall include any fees and costs attributable to appellate proceedings arising on and of such litigation 4 C1516-060-6190 Moore Stephens Lovelace, P.A. SIB 1 City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax 15. AUDIT RECORDS. The Consultant shall make available to the City or its representative all required financial records associated with the Agreement for a period of THREE (3) years. 16. NON-DISCRIMINATION. The Consultant agrees to comply with all local and state civil rights ordinances and with Title VI of the Civil Rights Act of 1984 as amended, Title VIII of the Civil Rights Act of 1968 as amended, Title 1 of the Housing and Community Development Act of 1974 as amended, Section 504 of the Rehabilitation Act of 1973, the Americans with Disabilities Act of 1990, the Age Discrimination Act of 1975, Executive Order 11063, and with Executive Order 11248 as amended by Executive Orders 11375 and 12086. The Consultant will not discriminate against any employee or applicant for employment because of race, color, creed, religion, ancestry, national origin, sex, disability or other handicap, age, marital/familial status, or status with regard to public assistance. The Consultant will take affirmative action to insure that all employment practices are free from such discrimination. Such employment practices include but are not limited to the following: hiring, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff, termination, rates of pay or other forms of compensation, and selection for training, including apprenticeship. The Consultant agrees to post in conspicuous places, available to employees and applicants for employment, notices to be provided by the City setting forth the provisions of this non-discrimination clause. The Consultant agrees to comply with any Federal regulations issued pursuant to compliance with Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 708), which prohibits discrimination against the handicapped in any Federally assisted program. 17. INSURANCE. Consultant shall, at its sole cost and expense, during the period of any work being performed under this Agreement, procure and maintain the following minimum insurance coverages to protect the City and Consultant against all loss, claims, damage and liabilities caused by Consultant, its agents, contractors or employees, as more particularly set forth below: (a) Comprehensive General Liability Insurance: Contractor shall be required to purchase, maintain, and keep in full force, effect and good standing, Comprehensive General Liability Insurance with primary limits of Five Hundred Thousand Dollars ($500,000.00) during the initial and any renewal term of this Agreement. Coverage must be afforded on a form no more restrictive than the latest edition of the Comprehensive General Liability policy, without restrictive endorsements, as filed by the Insurance Services Office. (b) Errors and Omissions Insurance: Professional Liability ("Errors and Omissions") insurance with minimum limits of Five Hundred Thousand Dollars ($500,000.00) per occurrence. (c) Workers' Compensation insurance to apply for all employees in compliance with the Workers Compensation Law of the State of Florida and all applicable federal laws. 5 C1516-060-6190 Moore Stephens Lovelace, P.A. s City of Sunny Isles Beach 18070 Collins Avenue, Sunny Isles Beach, Florida 33160 (305) 947-0606 phone (305) 949-3113 Fax Such policies of insurance shall not diminish Consultants indemnification obligations hereunder. The insurance policy shall be issued by such company, in such forms and with such limits of liability and deductibles as are acceptable to the City and shall be endorsed to be primary over any insurance, which the City may maintain. Before any work under this Agreement is performed, and at any time upon request, Consultant shall furnish to the City certificates of insurance evidencing the minimum required coverage and appropriately endorsed for contractual liability with the City named as an additional insured. All policies shall contain a waiver of subrogation endorsement. All policies and certificates shall be in forms and issued by insurance companies acceptable to the City's Risk Management Department. All insurance policies and certificates of insurance shall provide that the policies may not be canceled or altered without thirty (30) calendar days prior written notice to the City Manager or his designee. 18. CONFLICT OF INTEREST. The Consultant agrees to adhere to and be governed by the Miami-Dade County Conflict of Interest Ordinance Section 2-11.1, as amended; and by the City of Sunny Isles Beach Ordinance No. 99-82, which are incorporated by reference herein as if fully set forth herein, in connection with the Agreement conditions hereunder. The Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirectly which should conflict in any manner or degree with the performance of the Services. The Consultant further covenants that in the performance of this Agreement, no person having any such interest shall knowingly be employed by the Consultant. No member of, or delegate to the Congress of the United States shall be admitted to any share or part of this Agreement or to any benefits arising therefrom. 19. CONFLICTING PROVISIONS. The terms, statements, requirements, and provisions contained in this Agreement shall prevail and be given effect over any conflicting or inconsistent term, statement, requirement or provision contained in any other document or attachment, including but not limited to Attachment "A", a copy of which is attached hereto. 20 ENTIRE AGREEMENT. This Agreement contains the entire agreement of the parties, and may be amended, waived, changed, modified, extended or rescinded only by a writing signed by the party against whom any such amendment, waiver, change, modification, extension and/or rescission is sought. [Remainder of page intentionally left blank.] 6 C1516-060-6190 Moore Stephens Lovelace, P.A. SIB City of Sunny Isles Beach 18070 Collins Avenue,Sunny Isles Beach,Florida 33160 (305)947-0606 phone(305)949-3113 Fax IN WITNESS WHEREOF, the parties hereto have executed this Agreement in triplicate on the day and year first written above. WITNESS: MOORE STEPHENS LOVELACE,P.A ignature • Wi I'am Blend,S'.., i der Print Name ATTEST: ` , CITY OF SUNNY ISLES BEACH F ' ./ a ( BY: : 1 ' 8' ..:' •• BY Jane A. es,MMC;-City Clerk. Christop er J.Russo,City Manager L! 1 ,f '' y " APPROVED AS TO FORM AND LEGAL S FAIr CY am.Al BY: r. , :rrOttinot,City Attorney 7 C 1516-060-6190 Moore Stephens Lovelace,P.A. SIB • S T. MOORS STEPHENS•1 IV4 - LOVELACE CPAs & ADVISORS March 30,2016 City Commissioners City of Sunny Isles Beach,Florida Dear Members of the City Commission: We are pleased to confirm our understanding of the services we are to provide the City of Sunny Isles • Beach(the City)for the years ending September 30,2016,2017, and 2018. SCOPE OF SERVICES We will audit the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements of the City as of and for the year ending September 30, 2016. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the City's basic financial statements. Such information, although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic,or historical context. As part of our engagement,we will apply certain limited procedures to the City's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with manage- ment's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain'limited procedures,but will not be audited: 1) Management's Discussion and Analysis 2) Schedule of Revenues,Expenditures and Changes in Fund Balance—Budget and Actual— General Fund 3) Notes to Budgetary Comparison Schedules 4) Schedule of Funding Progress—Other Post-Employment Benefits We have also been engaged to report on supplementary information other than RSI that accompanies the City's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other 255 South Orange Avenue,Suite 600.Orlando,FL 328013428.407.740.5400•407.740.0012(facsimile)•wwwmslcpa.com Moore Stephens Lovelace is anindeoendent loin acs=•+u���•---�__, -----•Larded. Attachment "A" City of Sunny Isles Beach March 30, 2016 Page 2 additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole: 1) Schedule of expenditures of federal awards and state financial assistance, if required 2) Combining Balance Sheet–Nonmajor Governmental Funds 3) Combining Statement of Revenues, Expenditures and Changes in Fund Balances– Nonmajor Governmental Funds 4) Budgetary Comparison Schedules–Nonmajor Funds AUDIT OBJECTIVES The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on- o Internal control related to the financial statements and compliance with the provisions of laws, regulations,contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. A Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. The reports on internal control and compliance will each include a paragraph that states that the purpose of the report is solely to describe (1) the scope of testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, (2) the scope of testing internal control over compliance for major programs and major program compliance and the results of that testing and to provide an opinion on compliance but not to provide an opinion on the effectiveness of internal control over compliance, and (3)that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering internal control over financial reporting and compliance and with OMB Circular A-133 in considering internal control over compliance and major program compliance. The paragraph will also state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133, and will include tests of accounting records, a f(ff determination of major program(s) in accordance with OMB Circular A-133, and other procedures we consider necessary to enable us to express such an opinion and to render the required reports. If our opinion on the financial statements or the Single Audit compliance opinion are other than unmodified, we will discuss the reasons with you in advance. If circumstances occur related to the condition of your records, the availability of sufficient, appropriate audit evidence, or the existence of a significant risk of material misstatement of the financial statements caused by error, fraudulent financial reporting, or misappropriation of assets, which, in our professional judgment, prevent us from completing the audit or forming an opinion on the financial statements, we retain the right to take any course of action SIl City of Sunny Isles Beach March 30, 2016 Page 3 permitted by professional standards, including declining to express an opinion or issue a report, or withdrawing from the engagement. MANAGEMENT RESPONSIBILITIES Management is responsible for the financial statements and all accompanying information, as well as all representations contained therein. As part of the audit, we will assist with the preparation of your financial statements and related notes. These non-audit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. You agree to assume all management responsibilities relating to the financial statements and related notes and any other non-audit services we provide. You will be required to acknowledge in the management representation letter our assistance with the preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the non-audit services by designating an individual, preferably from senior management, who possesses suitable skills, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Management is responsible for establishing and maintaining effective internal controls, including internal controls over compliance, and for evaluating and monitoring ongoing activities; to help ensure that appropriate goals and objectives are met and that there is reasonable assurance that government programs are administered in compliance with compliance requirements. You are also responsible for the selection and application of accounting principles; and for the fair presentation in the financial statements of governmental activities, the business-type activities, the aggregate discretely presented component units,each major fund,and the aggregate remaining fund information, including the related notes to the financial statements in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements,(2)additional information that we may request for the purpose of the audit, and(3)unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud,and for informing us about all known or suspected fraud affecting the City involving(1) manage- (2) employees who have significant roles in internal control,and(3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Additionally, as required by OMB Circular A-133, it is management's responsibility to follow up and take corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan. The summary schedule of prior audit findings should be available for our review on October 1 of each year. S City of Sunny Isles Beach March 30, 2016 Page 4 You are responsible for the preparation of the schedule of expenditures of federal awards in conformity with OMB Circular A-133. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that(1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with OMB Circular A- 133;(2) that you believe the schedule of expenditures of federal awards,including its form and content, is fairly presented in accordance with OMB Circular A-133; (3)that the methods of measurement or presentation have not changed from those used in the prior period(or, if they have changed,the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedules of expenditures of federal awards and state financial assistance. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the representation letter that (a)you are responsible for presentation of the supplementary information in accordance with GAAP; (b) that you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP;(c) that the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (d)you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Management is also responsible to notify us in advance of its intent to print our report in whole or in part, and to give us the opportunity to review any printed material containing our report before its issuance. SIB i ICI City of Sunny Isles Beach March 30, 2016 Page 5 AUDIT PROCEDURES-GENERAL An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by manage- ment, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement,whether from(1) errors,(2) fraudulent financial reporting, (3) misappropriation of assets, or (4)violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the 1 government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters. AUDIT PROCEDURES-INTERNAL CONTROL Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature,timing,and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. • S1' E City of Sunny Isles Beach March 30, 2016 Page 6 As required by OMB Circular A-133, or the Uniform Guidance, as applicable, and Chapter 10.550, Rules of the Auditor General, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and,accordingly,no opinion will be expressed in our report on internal control issued pursuant to OMB Circular A-133, or the Uniform Guidance, as applicable, and Chapter 10.550, Rules of the Auditor General. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA Professional Standards and Government Auditing Standards, OMB Circular A-133, or the Uniform Guidance, as applicable, and Chapter 10.550, Rules of the Auditor General. AUDIT PROCEDURES-COMPLIANCE As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. OMB Circular A-133 requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Circular A-133 Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City's major programs. The purpose of these procedures will be to express an opinion on the City's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to OMB Circular A-133, or the Uniform Guidance, as applicable, and Chapter 10.550, Rules of the Auditor General. ENGAGEMENT ADMINISTRATION,FEES,AND OTHER With regard to electronic dissemination of audited financial statements. including financial statements published electronically on your Internet website, you understand that electronic sites are a means of distributing information and, therefore, we are not required to read the information contained in those sites or to consider the consistency of other information in the electronic site with the original document. You acknowledge that as a condition of our agreement to perform an audit, you and the City's management agree to the best of your knowledge and belief to be truthful, accurate, and complete in the representations you make to us during the course of the audit and in the written representations provided to us at the completion of the audit. Because of the importance of management's representations, contained in your representation letter to us, to the effective performance of our services, the City will release Moore Stephens Lovelace, P.A. and its personnel from any claims, liabilities, costs and expenses relating to our services under this letter attributable to any misrepresentations in the representation letter referred to above or made to us by any member of management. In addition, the City further agrees to indemnify and hold us harmless for any liability and all reasonable costs, including legal fees, that we may incur as a result of the services performed under this engagement in the event there are known misrepresentations made to us by any member of the City's management. s 'I City of Sunny Isles Beach March 30, 2016 Page 7 We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. You are responsible for any costs or fees charged by the organization(s)or individual(s) responding to the confirmation requests. William Blend is the engagement shareholder and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Moore Stephens Lovelace, P.A. and Moore Stephens Tiller, LLC have been defined as a network within an association under the AICPA Rules of Professional Conduct. You confirm to us that you are not aware of any prohibited relationship that would impair our independence under the AICPA Rules of Professional Conduct between our Firm and Moore Stephens Tiller, LLC and its employees. We are also not aware of any such relationships. FEES - Our fee for these services will be at our standard hourly rates,plus out-of-pocket costs (such as report reproduction,word processing,postage,travel,copies,telephone,etc.),except that we agree that our gross fee, including expenses, will not exceed $40,500 for each fiscal year. In the event we are requested or authorized by the City or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagements for the City, the City will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. A service charge of 1.5 percent per month will be assessed on any invoice not paid within thirty (30) days of the invoice date. We reserve the right to halt further services until payment on past due invoices is received. In the event that collection procedures are required, you agree to pay all expenses of collection, including collection efforts by our staff, which will be billed at our standard hourly rates, and all attorney's fees and costs actually incurred by our Finn in connection with such collection, whether or not suit is filed thereon. LAW-This agreement will be interpreted in accordance with Florida laws and the terms and conditions as required by the Florida Board of Accountancy, where applicable. You agree that our maximum liability to you for any negligent errors or omissions committed by us in the performance of the engagement will be limited to three times the amount of our fees for this engage- ment, except to the extent determined to result from our gross negligence or willful misconduct. The workpapers for this engagement are the property of Moore Stephens Lovelace,P.A. and constitute confidential information. However, the Auditor may be requested to make certain workpapers available to the City pursuant to authority given to it by law or regulation. If requested, access to such workpapers will be provided under the supervision of the Auditor's personnel. Furthermore, upon request,the Auditor may provide photocopies of selected workpapers to the City or applicable grantor agencies. The City or applicable grantor agencies may intend, or decide, to distribute the photocopies or information contained therein to others, including other governmental agencies. We do not waive any rights or privileges granted under federal or state laws, statutes, or regulations with regard to client/accountant privileges. SIB City of Sunny Isles Beach March 30, 2016 Page 8 MEDIATION - Parties to this engagement agree that any dispute that may arise regarding the meaning, performance, or enforcement of this engagement will, prior to resorting to litigation, be submitted to mediation upon the written request of any party to the engagement. In the event that the parties cannot agree to a mediator, each will choose one and the two will choose a third, who will serve as sole mediator. The results of this mediation shall be binding only upon agreement of each party to be bound. Costs of any mediation proceeding shall be shared equally by both parties. TERM - This engagement is for a limited period of time and is further limited by scope. Any other services performed on your behalf shall be by separate agreement. Our audit engagement ends on delivery of our report. Any follow-up services will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter for that service. If at any time during the engagement, you fail to make prompt payments or cooperate with the staff performing this engagement, we reserve the right to suspend performance until such time as payment is made or cooperation resumes. Our engagement to serve as your independent auditor is contingent upon the results obtained from our client acceptance and continuance due diligence procedures. In the event circumstances arise that cause us to believe that we can no longer adequately meet our obligations,or if we believe that continued performance would require us to compromise our ethical standards, we reserve the right to immediately suspend or terminate this contract. You understand that if this contract is suspended or terminated, reports or documents may not be prepared timely and you agree to hold Moore Stephens Lovelace, P.A. and its employees harmless for any damages suffered. In no event will our Firm be liable for incidental or consequential damages, even if we have been advised of the possibility of such damages. NON-SOLICITATION - Your management and Moore Stephens Lovelace, P.A. acknowledge the importance of retaining key personnel. Accordingly, both parties agree that during the period of this agreement and for one year after its expiration or termination, neither party will (a) solicit any shareholder/partner or employee of the other party for employment or(b) employ any person who was a shareholder/partner or employee of the other party within four (4) months after the termination of their employment with the other party for any reason, without the advance written consent of the other party. In any case, if the individual becomes an employee of the other party within the non-solicitation period in violation of the foregoing, the other party agrees to pay the original employer a fee equal to 40 percent (40%) of the individual's annual compensation for the prior full twelve-month period of their prior employment. The fee is due 30 days after the individual becomes an employee of the other party. ENTIRE AGREEMENT -The terms and conditions set out in this engagement letter constitute the entire agreement between the parties and supersede any verbal or written agreements concerning the above- referenced services. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our most recent peer review accompanies this letter. SIB City of Sunny isles Beach March 30, 201.6 Page 9 We appreciate the opportunity to be of service to the City and believe this letter accurately suln.marizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign a copy and return it to us. Very truly yours, MOORE STEPHENS LOVELACE,P.A. The above terms and conditions are accepted and affirmed. By: Date: Rjtidal Attachment [Peer Review Ltd SIB sr Postlethwaite p ! . & Netterville A Professional Accounting Corporation Associated Offices in Principal Cities of the United States www.pncpa.com System Review Report To the Shareholders of Moore Stephens Lovelace,P.A. and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Moore Stephens Lovelace, P.A. (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended June 30, 2014. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.art;fprsurnrnarv. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Moore Stephens Lovelace, P.A. in effect for the year ended June 30, 2014, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass,pass with deficiency(ies) or fail. Moore Stephens Lovelace,P.A. has received a rating of pass. 'T a A i� Alf-e-ttitidb. Baton Rouge, Louisiana September 26,2014 8550 United Plaza Blvd, Suite 1001 • Baton Rouge, LA 70809 • Tel: 225.922 4 • F g . 600 ax. 225.922.4611 •• :P �I �LIB � American Institute G.CPAs Peer Review Program 220 Leigh Farm Road Administered by the National Peer Review Committee Durham, NC 27707-8110 February 25, 2015 William Miller Jr, CPA Moore Stephens Lovelace,P.A. 255 S Orange Ave Ste 600 Orlando,FL 32801 Dear Mr. Miller: It is my pleasure to notify you that on February 4, 2015 the National Peer Review Committee accepted the report on the most recent system peer review of your firm. The due date for your next review is December 31, 2017. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Sincerely, f r — Larry Gray Chair, National Peer Review Committee nprc @aicpa.org 919 402.4502 cc: Candace E Wright; William Blend Firm Number: 10043494 Review Number 362526 • Letter ID: 962438 T:1.919.402.4502 I F:1.919.402.4876 I nprc@aicpa.org SIB ..] . . , . . . CITY OF SUNNY ISLES BEACH . . . . 18070 6070 Collins Avenue ' Sunny Isles Beach, Florida 33160 , ""''t<f i 305.947.0606 0,.s ---4 � f!. www.sibfl.net �i+r. '^_i cK.,...'.■,,,.''''''.- -H-,0■-` 5t 7 'n o sup P-`9) I IDELIVER TO: REQUEST FOR PROPOSAL City of Sunny Isles Beach SECTION 5 OPENING: 2:30 P.M. City Cleric PROPOSAL SUBMITTAL 12/30/2015 18070 Collins Avenue FORMS 1 Sunny Isles Beach, FL 33160 PLEASE QUOTE PRICES F.O.B. DESTINATION, LESS TAXES, DELIVERED IN 1 CITY OF SUNNY ISLES BEACH, FLORIDA NOTE: City of Sunny Isles Beach is exempt from all taxes (Federal, State, and Local). Proposal price 1 should be less all taxes. Tax Exemption Certificate furnished upon request. Issued by: Purchasing Agent Date Issued: This Proposal Submittal Consists of IAndrew J. Rozwadowski 12/1/2015 Pages 31 through 36 I Sealed proposals are subject to the Terms and Conditions of this Request for Proposal and the accompanying Proposal Submittal. Such other contract provisions, specifications, drawings or other data as are attached or incorporated by reference in the Proposal Submittal, will be received at the office of the I City Cleric at the address shown above until the above stated time and date, and at that time, publicly opened for furnishing the supplies or services described in the accompanying Proposal Submittal Requirement. I RFP 15-12-01 PROFESSIONAL AUDITING SERVICES IProcurement Agent: Firm Name: Andrew Rozwadowski Moore Stephens Lovelace, P.A. 1 Commodity Code(s): I FAILURE TO SIGN PAGE 34 OF SECTION 5 PROPOSAL SUBMITTAL WILL RENDER YOUR PROPOSAL NON-RESPONSIVE I I ICity of Sunny Isles Beach (Request for Proposal No. 15-12-01 28 I SB CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach.Florida 33160 ""'"�f 305.947.0606 www.sibfl.net ~rj :+^`, cTh'or sw 1 SECTION 5 PROPOSAL SUBMITTAL FOR: ACKNOWLEDGEMENT OF ADDENDA INSTRUCTIONS: COMPLETE PART I OR PART II, WHICHEVER APPLIES PART I: LIST BELOW ARE THE DATES OF ISSUE FOR EACH ADDENDUM RECEIVED IN CONNECTION WITH THIS PROPOSAL Addendum #1, Dated 12/2/2015 Addendum #2, Dated 12/17/2015 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 1 FIRM NAME: Moore Stephens Lovelace, P.A. AUTHORIZED SIGNATURE:, - 0U DATE: 12/29/2015 TITLE OF OFFICER: Shareholder and Secretary City of Sunny Isles Beach I Request for Proposal No. 15-12-01 29 1 J • . CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 „poi l ti '. 305.947.0606 www.sibfl.nei • , • • S rCry Oi SUN _0 1 PROPOSAL SUBMITTAL FORM The undersigned Proposer proposes and agrees, if this Proposal is accepted, to enter into an agreement with the City of Sunny Isles Beach to perform and furnish all Services as specified or indicated in the Contract Documents for the Contract Price and within the Contract Time indicated in this Proposal and in 1 accordance with the other terms and conditions of the Contract Documents. The Proposer accepts all of the terms and conditions of the Advertisement or Request for Proposal and Instructions to Proposers, including without limitation those dealing with the disposition of bid Security. This Proposal will remain subject to acceptance for 90 days after the day of Proposal opening. The Proposers agrees to sign and submit the Agreement with the Bonds and other documents required by the Proposal Requirements within ten days after the date of the City's Notice of Award. In submitting this package, the Proposer represents, as more fully set forth in the Agreement, that: • The Proposer has familiarized himself/herself with the nature and extent of the Contract Documents, Work, site, locality, and all local conditions and Law and Regulations that in any manner may affect cost, progress, performance, or furnishing of the Work. • The Proposer has studied carefully all reports and drawings of subsurface conditions and drawings of physical conditions. • The Proposer has given the City written notice of all conflicts, errors,discrepancies that it has discovered in the Contract Documents and the written resolution thereof by City is acceptable to the Proposer. • This proposal is genuine and not made in the interest of or on behalf of any undisclosed person, firm or corporation and is not submitted in conformity with any agreement or rules of any group, association, organization, or corporation; the 1 Proposer has not directly or indirectly induced or solicited any other Proposers to submit a false or sham Package; the Proposer has not solicited or induced any person, firm or corporation to refrain from submitting a proposal;; and Proposer has not sought by collusion to obtain for itself any advantage over any other tProposers or over the City. The City and the successful Proposer will establish completion times for each individual Work Item and the successful Proposer agrees that the work will be completed within the time frames agreed upon and stipulated in the individual Purchase Orders and/or Notice to Proceed. 1 I City of Sunny Isles Beach I Request for Proposal No. 15-12-01 30 . 1 SB CITY OF SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach, Florida 33160 •• tip""''t<,- r 305.947.0606 • 0 41 — '•' 1�1• , www.srbfl.net . Ir , F ^•i f •rtC to Or sus e •1 - Firm Name: Moore Stephens Lovelace, P.A. 1 Street Address: 255 S. Orange Avenue, Suite 600, Orlando, FL 32801 Mailing Address (if different): Telephone No. 407.740.5400 Fax No. 407.740.0012 Email Address: dokeefe @mslcpa.com FEIN No. 5 i9 - 3i 0/ 7i 0/ 6i 6 i 9 1 "By signing this document the proposer agrees to all Terms Sign - e: (Signature of authorized agent) Print Name: Daniel J. O'Keefe, CPA, MBA, CFE Title: Engagement Shareholder THE EXECUTION OF THIS FORM CONSTITUTES THE UNEQUIVOCAL OFFER OF PROPOSER TO O BE BOUND BY THE TERMS OF ITS PROPOSAL. FAILURE TO SIGN THIS SOLICITATION WHERE INDICATED ABOVE BY AN AUTHORIZED REPRESENTATIVE SHALL RENDER THE PROPOSAL NON-RESPONSIVE. THE CITY MAY, HOWEVER, IN ITS SOLE DISCRETION, ACCEPT ANY PROPOSAL THAT INCLUDES AN EXECUTED DOCUMENT WHICH UNEQUIVOCALLY BINDS THE PROPOSER TO THE TERMS OF ITS OFFER. II I City of Sunny Isles Beach Request for Proposal No. 15-12-01 31 • S B CITY OF SUNNY ISLES BEACH 18070 Collins-Avenue . Sunny Isles Beach, Florida 33160 ,, "''f�f . .rte. 305.947.0606 `°i1% . www.sibfl.net , :� -)M�' ft . , 'ry or sus 1•4° ," Jam` MOORE STEPHENS LOVELACE, P.A. -ATTACHMENT A \ - PART 1 ` SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE SEPTEMBER 30, —2016-2018 FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES Hours Proposed Hourly Rates Proposed Total Partners 40 $275 $11,000 Managers 50 $220 $11,000 Supervisory Staff 130 $160 $20,800 Staff 140 $100 $14,000 Other(specify)IT Specialist 10 $175 $ 1,750 Subtotal 370 $58,550 Other Expenses (specify): ALL OUT OF POCKET EXPENSES INCLUDED iN PRICE LESS INVESTMENT IN OUR RELATIONSHIP ($18,050) Total All-Inclusive Price for Audit Services Year 1 _ $40,500 Year 2 $40,500 Year 3 $40,500 $121,500 Grand Total Price for Audit Services (3Years) One Hundred Twenty-One Thousand and Five Hundred Dollars Grand Total Price for Audit Services (3 Years)Written NOTE: If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide an index for those years or provide rates for each staff level and each contract year for which there is a change. NOTE: This certifies that Daniel J. O'Keefe, who signed the proposal, is entitled to represent the firm, empowered to submit the proposal, and authorized to sign a contract with the City of Sunny Isles Beach. City of Sunny Isles Beach 'Request for Proposal No. 15-12-01 32 SIB CITY of SUNNY ISLES BEACH 18070 Collins Avenue Sunny Isles Beach,Florida 33160 • 305.947.0606 www.sib8.net IW 1p `'gib t ff •rc0 h ()ti 01 SUM'S SCHEDULE OF PROPOSAL PRICES PART2 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2016 FINANCIAL STATEMENTS: COMBINING SCHEDULE -ALL SERVICES Nature of Service to be Provided Schedule Total Florida Single Audit Federal Single Audit EDP Auditing Services CAFR(preparing, editing and printing) Other(specify) SUBTOTAL ALL OF THE ABOVE SERVICES ARE INCLUDED IN OUR MAXIMUM PRICE OF $40,500 PER YEAR Total Amount Written • Each service described in this RFP - Special Considerations and Services should be supported by an individual schedule in the format provided on Part 1 of the Schedule of Proposal Prices. City of Sunny Isles Beach I Request for Proposal No. 15-12-01 33 . SIB I `ti?wnr,frEf I �(( o- z NON - COLLUSION AFFIDAVIT ler '1 :: City of Sunny Isles Beach ��I, 18070 Coffins Avenue it c'' oe Sunny Isles Beach.FL 33160 1 '•or sum '~ Telephone:(305)947-0606 Fax:(305)949-3113 ISTATE OF FLORIDA ) Orange ) g COUNTY OF ) 1 The undersigned being first duly sworn as provided by law,deposes.and says: This Affidavit is made with the knowledge and intent that it is to be filed with the City of Sunny Isles Beach City Commission and that it will be I relied upon by said County,in any consideration which may give to and any action it may take with respect to this Bid. The undersigned is authorized to make this Affidavit on behalf of, I Moore Stephens Lovelace, P.A. (Name of Corporation,Partnership,Individual,etc.) a Corporation formed under the laws of Florida I (Type of Business) (State) of which he is Shareholder 1 (Sole Owner.Partner.President,etc.) Neither the undersigned nor any person, firm, or corporation named in above Paragraph 10.2, nor anyone else to the knowledge of the 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. Shareholder FFIANT'S NAME AFFIANT'S TITLE I Daniel J. O'Keefe `n TAKEN,SWORN AND SUBSCRIBED TO BEFORE ME this a 9 day of Dec f t'Y}J1" .20L ,c IPersonally Known )( or Produced Identification .• Type of identification 1 (Affix seal h• e) _„ ry PubBc State of Florida f4,,. 1Ay Commission FF 2130.51 NOT• Y - :LIC(na y1 printed or typ-s w w again 0005/2019 I I I 0 ec R 23,2010 1 of 7 8 B 1 %),4 11 r E b •i, • • PUBLIC ENTITY CRIMES ter_ 'lx • City of Sunny Isles Beach ,,' 18070 Collins Avenue <c'' '; o1 ' Sunny Isles Beach,FL 33160 •o. Telephone:(305)947-0606 Fax:(305)949-3113 SWORN STATEMENT PURSUANT TO SECTION 287.133(3)(a) FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES PUBLIC ENTITY CRIMES Pursuant to the provisions of paragraph (2) (a) of Section 287.133, Florida State Statutes - "A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a Bid on a Contract to provide any goods or services to a public entity, may not submit a Bid on a Contract with a public entity for the construction or repair of a public building or public Work, may not submit Bids on leases of real property to a public entity, may not be awarded to perform Work as a Contractor, supplier, Sub-Contractor, or Consultant under a Contract with any public entity, and may not transact business with any public entity in excess of the threshold amount Category Two of Sec. 287.017, FS for thirty six months from the date of being placed on the convicted vendor list". THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. 11.1. This sworn statement is submitted to City of Sunny Isles Beach by Daniel J. O'Keefe, Shareholder (pmt xnon dual s name and htiei for Moore Stephens Lovelace, P.A. (pent name of entity suomit0ng sworn statement) whose business address is: 255 S. Orange Avenue, Suite 600, Orlando, FL 32801 1 and (if applicable) its Federal Employer Identification number(FEIN)is 59-3070669 (If the entity had no FEIN, include the Social Security Number of the individual signing this sworn statement: .) 11.2. I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or with the United States, including, but not limited to, any Bid or Contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. 11.3. I understand that "convicted" or "conviction" as defined in Para. 287.133(1)(b), Florida Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state trail court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, non-jury trial, or entry of a plea of guilty or nolo contendere. 11.4. I understand that an "affiliate" as defined in Para. 287.133(1)(a), Florida Statutes, means: a.) predecessor or successor of a person convicted of a public entity crime; or b.) Any entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executors, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in another person, or a pooling of equipment or income among persons when not for fair DECEMBER 28.2010 2 of 7 I I market value under an arm's length agreement, shall be a prime facie case that one person I controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in Florida during the preceding 36 months shall be considered an affiliate. I 11.5. I understand that a "person" as defined in Para. 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding Contract and which Bids or applies to Bid on Contracts for the provision of goods or I services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "persons" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of any entity. 1 11.6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. (Indicate which statement applies.) ✓ Neither the entity submitting this sworn statement, nor any of it's officers, directors, executives, partners, 1 shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. IThe entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, I 1989. The entity submitting this sworn statement, or one or more of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or an I affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer of the I State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. (Attach a copy of the final order.) I I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 11.1 (ONE)ABOVE IS FOR THAT PUBLIC ENTITY ONLY AND, THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO I A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES, FOR CATEGORY TWO OF ANY, CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. o „1 By: • O " o „ b.____\ (Signature) Daniel J. O'Keefe, CPA, MBA, CFE I (Printed Name) Shareholder (Title) ) I �� Sworn to and s?ribed bef re me this 7 t day of EC'e n-)V, , 20 [c, by C) tLee,f6 i (AFFIX NOTA a• • t . •- , ._ 1 ..I/I.. 4 Ad AAA∎ Notary ublic State of Florida dj M Commission Ff 213851 Signature: Note -ublic State of Florida ar w Expires 04/05/2019 I Print or Type Commissioned Name Personally Known X OR Produced Identification 1 Type of Identification Produced lama 3 of 7 1 S 1B 1 1JgiI*'f�F o, i EQUAL OPPORTUNITY / • , • AFFIRMATIVE ACTION o° City of Sunny Isles Beach c•'•o. ,v. '~ 18070 Coins 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: .�. �-. d 1 Title: Shareholder Moore Stephens Lovelace, P.A. i Firm: 255 S. Orange Avenue, Suite 600, Orlando, FL 32801 Address: 1 1 1 1 1 1 1 I DECEMBER 28.2010 4 of 7 1 SB I y0NNr rr` o- n ' CONFLICT OF INTEREST V(- • •` City of Sunny Isles Beach •,�.= w. z. 18070 Co01ns Avenue ''•rto�� Sunny Isles Beach.Ft. 33160 C''or ,u. •`o, Telephone:(305)947-0606 Fax:(305)949-3113 1 CONFLICT 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 1 City of Sunny Isles Beach or its agencies. STATE OF FLQRIDA COUNTY OF orange 1 BEFORE ME, the u ndersigned authority, personally appeared Daniel J. O'Keefe , who was duly sworn, deposes, and states: 1 18.1. I am the Shareholder of and principal office Moore Stephens Lovelace, P.A. with a loca I office in__Miami. Florida in Orlando. Florida . 15-12-01 18.2. The above named entity is submitting a Bid for the City of Sunny Isles Beach, Bid No. described as: T he Affiant has made diligent inquiry and provides the information contained in this Affidavit based upon his own knowledge Orofessional Auditing Services 1 18.3 The Affiant states that only one submittal for the above Bid is being submitted and that the above named entity has no financial interest in other entities submitting Bids for the same project. 18.4 Neither the Affiant nor the a bove named entity has directly or indirectly entered into any agreement, participated in 1 any collusion, or otherwise taken any action in restraints of free competitive pricing in connection with the entity's submittal for the above Bid. This statement restricts the discussion of pricing data until the completion of negotiations if necessary and execution of the Contract for this project. 1 18.5 Neither the entity nor its affiliates, nor any one associated with them, is presently suspended or otherwise ineligible from participation in contract letting by any local, State, or Federal Agency. 18.6 Neither the entity, nor its affiliates, nor any one associated with them have any potential conflict of interest due to any 1 other clients,contracts, or property interests for this project. 18.71 certify that n o member of the entity's ownership or ma nagement is presently applying for any employee position or actively seeking an elected position with the City of Sunny Isles Beach. I 18.8 I 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 ® immediately notify the City of Sunny Isles Beach. ® this 2. Q day of 02(f r b r 2015. Daniel 1. O'Keefe, Shareholder A FIANT ...-1 Print or Type Name and Title r ^� b Sworn to and subscribed before me this fi i day of fJl ( � „n 0.-- , 2015. ),. ' Personally Known OR ® 0 Produced Identification ; Type of Identifi .lion ` • 1i , . �_ NOTA-i // / 1 Notary Public Staled Florida Ity Commission FF 213951 �or we F.xOrea 04/05/2019 I DECEUBFJR 28.2010 5 of 7 I S 1 I . NN r 11GS� F op/ --- -.\. �( . • DISPUTE DISCLOSURE • - t,. City of Sunny Isles Beach ', 18070 Collins Avenue :'�.'•r t o"‘o . Sunny Isles Beach,FL 33160 Cpl•or 5V•• '''''' V•• 'MO Telephone:(305)947-0606 Fax:(305)949-3113 . DISPUTE DISCLOSURE FORM Answer the following questions by placing a "X" after "Yes" or "No". If you answer "Yes", please iexplain 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 Ifive(5) years? YES NO ✓ 1 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) 1 years? YES NO ✓ 19.3. Has you r firm h ad aga in st it or filed an y 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 1 business? YES NO ✓ If yes, state the nature of the request for equitable adjustment, contract I daim, litigation, or protest, and state a brief description of the case, the outcome or status of the suit and the monetary amounts of extended contract time involved. I I hereby certify that all statements made are true and agree and understand that any misstatement or misrepresentation of falsification of facts shall be cause for forfeiture of rights for further consideration of this Bid for the City of Sunny Isles Beach. 1 Moore Stephens Lovelace, P.A. 12/29/15 Firm Date I t6:N---, )-+ 1�� Daniel J. O'Keefe, Shareholder Authorized Signature L Print or Type Name and Title I I I DECEUBER 29,2010 6o,7 I ti'M�- F 1 1o' .*''` ANTI - KICKBACK o` • _ City of Sunny Isles Beach I �' 18070 Collins Avenue se '•,LO‘' *.'� Sunny Isles Beach,FL 33160 c''o. ,o� '~� Telephone:(305)947-0606 Fax:(305)949-3113 IANTI-KICKBACK AFFIDAVIT ISTATE OF FLORIDA ) COUNTY OF Orange ) 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. IBy: . 4 f- C� \c,_y ITitle: Shareholder 1 The foregoing instrument was acknowlOg?�l d �efor me this � day of ,Y,∎ , 20 I , by n)Pi( J V I t- [name I .o^ 'of person], _ as w► .* ■_ .' [type of authority], for i. I ._ .A i' 1 ►�J. i / name of party on behalf of whom instrument was executed]. IAFFIX NOTARY STAMP HERE: • / `..i v. f4 4 IAA IlNotary P c f tate of F rida Notary Public State of Florida My CornrrxlSlission FF 213651 Tiffany S. Wynn %.,../ Expires 04/05/2019 IPrint or Type Commissioned Name I Personally Known OR Produced Identification Type of Identification roduced I 1 II DECExsER 28,20:0 7 Of 7 I - SiB It A S L MOORE STEPHENS LOVELACE CPAS & ADVISORS REQUIRED FORMS - CERTIFICATE OF INSURANCE Please note: The City will be added as an additional insured to MSL's insurance once we have been 1 awarded the audit contract. ACORD CERTIFICATE OF LIABILITY INSURANCE I 12/29/2015 « . THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AFFIRIAATIVELY OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THLS CERTIFICATE OF DNSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER.AND THE CERTIFICATE HOLDER. i • IMPORTANT: U the certificate holder is a,ADDITIONAL INSURED,the Policy(ies)rust be endorsed. D SUBROGATION IS WANED.Pitied to the terms and conditions of the policy.certain policies may require an esdorsanent A statemerd on this certificate does riot confer rights to the certificate holder in lieu of such endorsernecd(s). F100XER Pr C.0.0•41 Bowl Sc siur Arit'.ur J.Garagher Risk Management Services,Inn. Twee 407-553.354a -r•• 407-370 3057 200 S Orange Avenue-Suae 1350 rarc,,n, 1 Orlando FL 3280 t RDZell Samar fpaq.00m— — —.— —— wsL*sgst"`o!tooa-w IA044 .Ac a "mail Pt• Depositorslraurance Company 42587 moon MOORSTE-01 eesUlmte-ALiI ED_Property 8 Casua:y Instuax '42579 _ 1 Moore Stephens Lovelace PA ro)Uac:Farmington CasuaSy Company_ _ — _ 41483 255 S.Orange Ave,Suae 600 — Orarao,FL 32801 *Or AMPLER I: _ertn r' COVERAGES CERTIFICATE NUMBER:288292864 REVISION Nj►MBER: THIS IS TO CERTIFY THAT THE POLICIES OF WSLRUaCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NALCO ABOVE FOR THE POLICY PERIOD O�ICATED. NOWATHSTArEmG ANY REOUREMENT,TER II OR=NOTION OF ANY CONTRACT OR OTHER DOCULIENT WITH RESPECT TO WNCOI TIES CERTIFICATE MAY BE rSSUED OR HAY PERTAIN.TIE INSURANCE AFFORDED BY T1¢POLICIES DESCREBED FEREUI LS Sl8¢CT TO ALL THE TERNS. EXCLUSIOFC ArDCO IOT1OHS OF SUCH POLICIES.MUM SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. °i ttI need,e+sIAANCE i. 1 Tar.WNW* Ily 'ry,1I ,,,�0 r••-,'�I Lows • x I CC 0*1.OENERAL UA SPY ' I I ACD BDOD 3726433245 I t1/1Y_'OtS u1s'201e I f 1,000 .00 D ;BALI ALE rc REN:1- - Ij:.AJR-LICE 1. 1 O:CuR • I ! .m.,TsC.¢v,—,_ tzo.tec I LED CAP(Aor o-cror _!MCC ■PE7SC.x a v:.LAa. 110000O3 GE17•,:.iA E.a:i_UT.toLJES CITFAAL AG-ZCA:E ,2,000.OW EXUC'r{ ( _I LOC .T T .ocarsco.GG t2.tE0,c03 I l art. I i I I I+ A AUr0r0est!W RLRY ' ! I ACP 9APO 501ea31f:45 1 11J13.7.015 12.1S:015 t �.ti-.L'A• 1 1 1.000,000 4N.rC nom.HART P oa•.a1 + I :ll•gra) 1 x; . .-ED !am:,,LA41 F'n roam;+ II-utFCD3AL: :x;.IOT:�O:.fQ, ' i P�lE4TTS k 1 I I 1+ B ) AaeaAE.LA llAB 129 I,,,;�a 1 IACP CAP 3C2E413245 1 1111517015 12nsR015 I Era,OU7taE I iS,000.000 I I4 n—teTSi—uAe II coos-CE: I I AJCCEG.rF ss.oOO.Dao 11-11 ---I 1 1 C women 00rsENLL110M I i ILAL1ELMe8T7tt915 I11:2015 Y1:201e 1 x I s-Gi•.lC�L H_ I i ur0 E7PC•r' 'LasmUTY •NMI 1 AS-I.tCPeiE�RPA de er ECLTArE 1 ! i El EA3•A OE.1T I t I,000.tx70 0-YC .A4V3E.Ex�LOED• I© M'• t Psiedstan • tr aun I E I DSEASE•EA E•9_DYE;z 11p00.000 7E'SCPI,7 ON 0.CPF4 S .e,S bb. . I i I I El DSEASF-Mu'..''LAA"111:010 CEO ' I I OOUrvnOn 7 OPElUTlpws r LOCATCI6+vF)YL7,l3 IACdeD IN.Aaafen.l burr scrofula.may r vcrra.err s.0 n r.pr1.dI 1 CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBE°POLICIES BE CANCELLED BEFORE THE !imitation DATE THE,ROe. MOTTLE WILL BE DELVERED IN For 10UStratrve Purposes ACCORDANCE WITH THE POLICY PROVISIONS. I '. ,AUPOr�D CElgtENTATNE ;}y lr_�` . ,'Ti . r 0 1988.2014 ACORD CORPORATION. All rights reserved. ACORD 25(2014101) The ACORD name and logo are registered marts of ACORD,_ . I . . . _ yVraN/!,r 1 - 1 f t f ) " L f - 501 1 .,-._,,,,,i„. 1 sip ItA S L MOORE STEPH ENS LOVELACE CPAs& ADVISORS r - I ■ t 1 REQUIRED FORMS — CERTIFICATE OF INSURANCE I Please note: The City will be added as an additional insured to MSL's insurance once we have been awarded the audit contract. I ..---N A�RO0 CERTIFICATE OF LIABILITY INSURANCE OAT`"°A"~I THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND.EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURENS),AUTHORIZED REPRESENTATNE OR PRODUCER.AND THE CERTIFICATE HOLDER IMPORTANT: If the certificate header Is an ADDITIONAL INSURED.the polkypcsl must be endorsed. If SUBROGATION IS WANED.subject to I Use temp conddions the policy,certain policies cosy require an endors:menL A deterrent on this crtirsat.does not canter rights to the certlikate holder in Woof such endorseraeefsL weoeuum COO TACT Affinity Insurance Services Mies.E.County Line Road C es.Fm. I I. .,I Hatboro,PA 19040 I -- — — ..�... etLptfRLl AN•D.DDO COrreao: I e _ oPWltD1 A�Corennsa�Caxetty_Conpary I 2Du3 r�DQD eon o: 1 Moore Stephens Lovelace,PA 255 S.Orange Avenue.Suite 600 eq. C. . ._ - - — I_ - Orlando.Fl. 32801-3428 ' o!arRlRO: — 1 rsvarA c: 1 .cssa+r 1• COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POL DEs OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE IGURED NMED ABOVE Pat THE POLICY PERICO ' IDICATED NO:WIT}ISTAN COG ANY REOt1R AiNT,TERM OR CONDITION OF MT/CONTRACT OR OTHER DOCt NT WITH RESPECT TO 10404 Tits I CERTIFICATE MAY BE ISSUED OR MAY PER TA"THE I6URAICE AFFORDED BY THE POLICES DESCRIBED HEREIN IS SLS.ECT TO ALL ThE TERIAS. EXCLUSIONS LUSION S AND C%7N XTIONNS CF SUCH POUCDES.UlE TS SHOWN MAX PAVE BEEN REDUCED BY PAID CLANS. -1.re. .1 MT CC DrsUAA.ce 1 I Lnee.PERC1Al ODPERAL UAS JYY 'AoX SUp. r!ID'vivo. •OLR,eleit1�----1-rXL,..T . .rrn r*iOcO_rYY_Y .'11 1.11.021 FaCT•OC'CUMCDCE I s 1 I !allsb eA-DE n Cars+ Rq Omm4E eoop_°r`"r � I s — 1—I IVC3 09 V.,c.owq Is II c,sro/5M a.OV dlAnr I I I_o+1.G r I>turn&$URA SC I cOvr.l AXACC.TE I s OT.A I,...1,� 1._�L¢ 1 I maC T5•CCAAPOR.GO I s Ii 1 aU'tt7sClltt Watery I I WellOYtJ sn..as:A.. I 11 a.'a°7Q I Li ANT.;iro 1 °CPL,euW P*.c..u.N I t I I.'rg tea lE l,1-1 u - I aoaL.oLAaN,to..sen I s I I autos I I au'utos c I ! or''cc I s I I I I Is I�+I+ fL J xc1 e I f 6.u.o(YinoE5 I s 1 Mfrs L $ I I cL.IM.LLLOc� } I - —i —---- I Lem I IecrrnCnI 1 I I I I I nouma CDr/Ot3AMal .v om+ & DanersrIS uaeurmr r P R l . I I I-.-yam I 1 Fq I mt.McAMITOFi.RTKLFafMnl El e r A (I L I .AmCtM I I Y? CCIrareq D-CLV'x7' I{ e 09 L L CaSca.:F-Ea Fa0.Wi£s rr.•Alnob'.DF O �avTlOr:y �.Tgre9 s.e. I t L entA5L-ARUCT Uwe I s 54.CCO.CCO dash A PotessionTllaetsy APL•t88063a�3 07/3112015 0713120161 54.000,000Pet m.ei agyegae 1 nrr7Certss CO OPERA t4°I LDCA moss I VD fa t■COPIII21.Am.r Ra.ns.AdaLr,alV e.=WI••4 t W..RKs ia neireD i CERTIFICATE HOLDER CANCELLATION For Illustrative Purposes ISIOU.D Ann'OF THE ABOVE Of5CwSED POL Cis BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE %ALL BE OE:LHERED a ACCORDANCE WiTM THE POLICY PROVIDAZIM. •UTTORCFD REPRESIDITA tDYE 1441 MC CA 1 ACORD 25(201001) The ACORO name and 01983-2014 ACORD CORPORATION. AU rights reserved. Wgo are registered marts of ACORD I _o` r u 1 w r ti. • S 1 1 5{�\ Opp y�pq�' '�a•iPOr'�� ° U iJ I UN'n 'j F City of Sunny Isles Beach ` ,,� 18070 Collins Avenue Uk ) Sunny Isles Beach, Florida 33160 • • e (305)947-0606 City Hall pr .0 : 5 I. (305)949-3113 Fax MEMORANDUM TO: The Honorable Mayor and City Commission VIA: Christopher J. Russo, City Manager Audra K. Curts-Whann, Finance Director on behalf of the FROM: AUDIT COMMITTEE OF THE CITY OF SUNNY ISLES BEACH DATE: 3/17/2016 Resolution Recommending Selection of External Auditor RE: for the City Pursuant to Section 218-391, Florida Statutes - Ranked Firms for Professional Auditing Services RECOMMENDATION: Staff recommends the Commission approve the attached Resolution. REASONS: Per Florida State Statutes, the City is required to have an annual audit of its accounts and records performed by an independent Certified Public Accountant. The City completed its most recent independent audit agreement with a final term of six years with Keefe, McCullough and was in a position to rebid for professional auditing services. Florida law requires the City to take the following steps to hire an auditor: (1) City Commission must establish an audit committee; (2) the audit committee is required to prepare and issue the RFP; and (3) the audit committee is required to recommend to the City Commission three firms in order of preference; and (3) the City Commission can authorize negotiation with the First Ranked firm. If negotiation fails, negotiations may occur with the Second Rank firm. All activities of the audit committee are subject to the Sunshine Law. 68 The City Commission passed and adopted Resolution 2010-1594 establishing an audit committee on July 15, 2010 and ratified and confirmed its decision by adopting Resolution 2015-2464 on September 17, 2015. The audit committee, comprised of the City Manager, Finance Director and Assistant Finance Director, prepared and issued RFP 15-12-01 for Professional Auditing Services. The bid was advertised in the Miami Daily Business Review on December 4, 2015. In addition, the RFP solicitation package was made available on www.demandstar.com. On December 30, 2015 the City received seven proposals. Pursuant to 218.391, F.S. the proposals were reviewed by the audit committee at a publicly noticed meeting on February 11, 2016, and on March 8, 2016. The audit committee's ranking of audit firms in order of preference (with 1. being the most qualified): 1. Moore, Stephens, Lovelace CPA's 2. Grau &Associates 3. Marcum LLP Based on the foregoing, the audit committee requests that the City Commission approve the attached resolution.Assuming adoption of the attached resolution by the commission, staff shall negotiate a contract with the firm ranked first. If staff is unable to negotiate a satisfactory contract with that firm, negotiations with that firm shall be formally terminated, and staff shall then undertake negotiations with the second- ranked firm. If staff is unable to negotiate a satisfactory contract with that firm, negotiations with that firm shall be formally terminated, and staff shall then undertake negotiations with the third-ranked firm. If staff is unable to negotiate a satisfactory contract with that firm, negotiations with that firm shall be formally terminated, and staff can reopen negotiations with the other firm. Only one firm can be in negotiations at a time. If the Commission approves the resolution, and authorizes staff to negotiate with the first ranked firm, as required by City Charter we shall be required to have a performance evaluation of Moore, Stephens, Lovelace CPA's by an independent committee before finalization of the newly negotiated contract. City Charter requires a performance evaluation for a continuing auditor every three years. The City Manager is requesting authority to execute the contract for the initial year (i.e. audit of the 2015-16 financial records) without further action by the City Commission upon successful completion of such performance review. - ADDITIONAL INFORMATION: • 69 The bid opening report is attached for reference. FUNDING SOURCE: Account No. 001-2-5130-432000-0000 Annual Operating Budget- Finance Department ATTACHMENTS: Description Bid Opening Report 123015 Resolution Item Number: 10.B. 70