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Keefe, McCullough & Co., LLP
Certified Pu bl ic Accou nta nts
ORIGINAL
RECEIVED
JUL ~O1O
10,014
CIty of Sunny I Beach
OfflC& ollhe CI Clerk
KEEFE, McCULLOUGH Be CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
RFP NO.1 0-06-01
FOR
CITY OF SUNNY ISLES
BEACH, FLORIDA
SUBMITTED ON JULY 13, 201 0
KEEFE, MCCULLOUGH & CO., LLP, C.P.A'S
6550 NORTH FEDERAL HIGHWAY
SUITE 410
FT. LAUDERDALE, FLORIDA 33308
954-771-0896
lit
Keefe, McCullough & Co., LLP
Certified Pu bl ic Accou nta nts
KEEFE, McCULLOUGH Be CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
RFP NO.1 0-06-01
FOR
CITY OF SUNNY ISLES
BEACH, FLORIDA
TABLE OF CONTENTS
SECTION
T ra nsm itta I Letter........................................................................................................ I
Detailed Proposal............................................................................ ........ ................. II
Audit Team Member Profiles............................................,..................,....,...,........., III
Peer Review Documents..,.,.,.,.,........,.....,.,.,..........,.,.,.,.,.,.,...,..,......,....,.,....,.,....... .IV
Addenda,........,..................................................,...,................,.,......,........................, V
mniii Keefe, McCullough & Co., LLP
~ Certified Public Accountants
TRANSMITTAL LETTER
Section I
Ii1
Keefe, McCullough & Co., LLP
Certified Public Accountants
July 13, 201 0
M. Minai Shah, Assistant City Manager and
Members of the City Commission
City of Sunny Isles Beach
18070 Collins avenue
Sunny Isles Beach, FL 33601
Dear M. Shah and City Commission Members:
We are pleased to propose to perform auditing services for the City of Sunny Isles
Beach, Florida (the "City"). It is our understanding that our proposal covers the annual
financial and compliance audit of the various funds and account groups of the City for
the fiscal years ending September 30, 201 0, 2011 and 2012, with the option of auditing its
financial statements for two additional one-year terms.
Our examination of the City's financial statements will be conducted in accordance
with:
1 . Generally accepted auditing standards and Audits of State and Local
Governmental Units (revised) as issued by the American Institute of Certified
Public Accountants (AICPA);
2. Government Auditing Standards, as issued by the Comptroller General of the
United States;
3. Circular No. A-133, Audits of State and Local Governments, Office of
Management and Budget;
4. The provisions of the Federal Single Audit Act (as amended);
5. The provisions of the Florida Single Audit Act (as amended);
6. Rules of the State of Florida Department of Banking;
7. Statements on Auditing Standards (GAAS);
8. Rules of the Auditor General, State of Florida, relating to Chapter 10.550;
9. Section 218.39, Florida Statutes, and any other applicable Florida Statutes.
6550 N. Federal Highway - Suite 410 ::J Fort Lauderdale, FL 33308 - 954.771.0896 - 954.938.9353 (F l . www.kmccpa.com
City of Sunny Isles Beach
-2-
July 13, 2010
10. Other applicable federal, state and local laws or regulations or professional
guidance not specifically listed above as well as any additional requirements,
which may be adopted by these organizations in the future.
Keefe, McCullough & Co., LLP, C.P.A's is committed to performing the auditing services
within the prescribed time frame as outlined in the City's RFP number 10-06-01.
The following individuals are authorized to make representations for the firm:
William G. Benson, C.P.A, Partner
Cynthia L. Calvert, C.P.A, Partner
Keefe, McCullough & Co., LLP, C.P.A's
6550 North Federal Highway, Suite 410
Ft. Lauderdale, Florida 33308
954-771-0896
We believe our firm to be best qualified to perform your audit engagement based on
substantial governmental experience obtained over the entire period of our firm's
existence, our firm's commitment to continue to provide the necessary continuing
professional education to qualify all of our professional accounting staff in this specialized
area, our absolute dedication to excellence and quality in our practice and our unique
service philosophy which has created a dedicated and satisfied clientele over many
years.
We hereby attest to our authority to submit this proposal and to individually bind Keefe,
McCullough & Co., LLP, C.P.A's to perform this audit in accordance with the resulting
contract agreement should the firm be selected. This proposal is a firm and irrevocable
offer for ninety (90) days from the date of the proposal.
ULLOUGH & CO., LLP
6550 N. Federal Highway - Suite 410 . Fort Lauderdale, FL 33308 - 954.771.0896 - 954.938.9353 (F) - www.kmccpa.com
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mnii Keefe, McCullough & Co., LLP
~ Certified Public Accountants
DETAILED PROPOSAL
Section"
DETAILED PROPOSAL
2. Independence.
We are independent of the City of Sunny Isles Beach and its component unit as defined by the U.S.
Accounting Office's Government Auditing Standards,
Keefe, McCullough & Co., LLP has had no previous professional relationships involving the City of Sunny Isles
Beach, Florida for the past five years.
We agree to give the City of Sunny isles Beach written notice of any professional relationships entered into
during the period of this agreement that might constitute a conflict of interest.
3. License to Practice in Florida.
Keefe, McCullough & Co., LLP, is properly licensed in the State of Florida by the Department of Professional
Regulation. Our license number is AD 0010282. Further, all members of the firm that are designated as
Certified Public Accountants are properly licensed in the State of Florida.
4. Firm Qualifications and Experience.
Our office consists of ten partners, approximately fifty (50) professional accounting staff members and
administrative support personnel. Our governmental audit staff consists of thirty-five professionals. The work
for this engagement will be performed from our office located at 6550 North Federal Highway, Suite 41 0, Fort
Lauderdale, Florida 33308.
The number and level of full-time and part-time staff to be assigned to the engagements would be discussed
and approved by client finance personnel. We have listed additional information regarding a proposed
staffing plan in Section III.
Our practice includes audit engagements, management advisory services, tax planning and tax return
preparation, and consulting services. We believe our growth can be attributed to our ability to give each
client, regardless of size, personalized and timely service of the highest quality. Keefe, McCullough & Co.,
LLP, is a local firm.
Our firm participates in the American Institute of Certified Public Accountants Peer Review Program and we
have received unmodified opinions on all of our previous peer reviews. We have provided the most recent
quality control review documentation for your reference in Section IV. This quality control review included a
specific review of the City of Dania Beach audit workpapers, financial statements and reports.
Because our firm performs a substantial number of "Yellow Book" type engagements, we routinely receive
desk reviews from various State of Florida departments (DCF, FDOT or DOEA). We have had no field reviews
during the last three years, and we are not aware of any disciplinary action ever taken or now pending
against our firm or any of our professional accounting staff.
5. Partner, Supervisory and Staff Qualifications and Experience.
Our proposed audit team is comprised of the following principal supervisory and management staff:
William G. Benson, C.P.A.
Cynthia L. Calvert, C.P.A.
Engagement Partner
Second Review Partner
A profile of each audit team member is included in Section III, which lists specific governmental experience,
qualifications and continuing professional education.
Due to our firm's concentration of governmental and not-for-profit clients, we sponsor continuing professional
education courses annually regarding a variety of governmental subjects, including Governmental
Accounting Standards Board (GASB) pronouncements. One eight-hour governmental seminar is offered to
our governmental clients. I n addition, our entire professional governmental accounting staff takes over forty
(40) hours of "governmental qualified" continuing education courses every year.
We have substantial experience in the areas of internal control and compliance auditing in accordance
with "Government Auditing Standards" ('The Yellow Book"), Federal Single Audits in accordance with OMB
Circular A-133 "Audits of States, Local Governments, and Non-Profit Organizations," the Florida Single Audit
Act, and the Rules of the Auditor General of the State of Florida. Due to the concentration of this type of
work in our practice, we provide each of our Governmental and non-profit accounting staff members with
at least eighty hours of continuing professional education every two years. In addition, the firm belongs to
the AICPA FICPA A1CPA Governmental Audit Quality Center, the Government Finance Officers Association
and the Broward County League of Cities.
DETAILED PROPOSAL
5. Partner, Supervisory and Staff Qualifications and Experience. (continued)
A profile of each audit team member is included in Section III, which lists specific governmental experience,
qualifications and continuing professional education.
We have experienced very low turnover of our professional accounting staff members and our firm
philosophy emphasizes direct partner involvement in each engagement including various phases of the
audit fieldwork and review processes, We believe this partner involvement positively impacts engagement
staff continuity. We will communicate with City finance personnel in the event of staff turnover and promptly
identify a mutually agreeable and governmentally qualified replacement team member. However, we
understand that the City retains the right to approve or reject replacements.
We understand that other audit personnel mentioned in this request for proposal may only be changed with
the express prior written permission of the City.
6. Prior Engagements with the City of Sunny Isles Beach
We have had no engagements with the City of Sunny Isles within the last five years,
7. Similar Engagements with other Governmental Entities.
Mr. Roger Wittenberg, Finance Director
City of Key West
Phone: 305-809-3700
Scope of work:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Assistance in helping the City comply with the requirements of Governmental Accounting Standards
Board Statements and related pronouncements
Date of work: 2008 through present
Engagement partner(s): William G. Benson, C.PA/lsrael J, Gomez, C.PA
Total hours: 1,300
Mr. David Keller, Director of Finance
City of Weston, Florida
Phone: 954-385-2000
Scope of work:
Annual financial and compliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of work: 2004 through present
Engagement partner(s): Cynthia L. Calvert, C.PA
Total hours: 1,000
Mr. Herbert Herriman, Finance Director
City of Plantation, Florida
Phone: 954-797-2202
Scope of work:
Annual financial and compliance audits of the City and its blended component units
Assistance in helping the City comply with the requirements of Governmental Accounting Standards
Board Statements and related pronouncements
Date of work: 1994 through present
Engagement partner(s): William G, Benson, C,PA
Total hours: 900
Mr. Gary S. Clinton, CPA CPFO, Finance Director
Village of Pinecrest
Phone: 305-234-2121
Scope of work:
Annual financial and compliance audits of the Village
Assistance in helping the Village obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by the Government Finance Officers Association
Date of work: 2008 through present
Engagement partner(s): Cynthia L, Calvert, C.PA
Total hours: 600
DETAILED PROPOSAL
7. Similar Engagements with other Governmental Entities. (continued)
Ms. Nicki Satterfield, Assistant Financial Director
City of Dania Beach
Phone: 954-924-3672
Scope of work:
Annual financial and comRliance audits of the City
Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial
Reporting issued by fhe Government Finance Officers Association
Date of work: 2008 through present
Engagement partner(s): Cynthia L. Calvert, C,P.A.
Total flours: 600
Our firm also presently serves as independent auditors for over 200 other governmental entities (not-for-
profit organizations, community development districts, schools and other entities).
Due to the fact that our firm presently represents numerous local South Florida municipalities and many
governmental special taxing districts, we have substantial experience to provide other consulting services
to the City. We also have experience in franchise fee auditing, audit work in connection with bond
underwriting and other internal consulting projects which the City may require.
8. Specific Audit Approach.
We have provided below a preliminary engagement work plan to perform the financial and compliance
audits which involve the government-wide financial statements, the various funds, and the capital assets and
long-term debt of the City.
In performing the financial and compliance audits for the City and its separately issued component units we
will follow very detailed and comprehensive audit programs. Further, it is our policy to utilize the talents of our
client's personnel wherever and whenever it is feasible to do so in the course of any engagement in order to
most efficiently and economically perform the engagement.
The following is a summary of the audit work plan:
SeQment 7: Preliminary and Risk Assessment Work
The first segment will be performed by two professional staff members and will encompass approximately 100
hours,
Obtain an understanding of the accounting and management systems including documentation of the
system of internal control through conferences with the various key finance department personnel and
standardized checklists.
Obtain information needed to identify risk assessment by making certain inquiries and considering fraud risk
factors and other information.
Obtain an understanding of the various funds, capital assets and long-term debt utilized.
Review the grants, contracts and various revenue sources and complete "Single Audit" checklist for
determination of compliance audit and reporting requirements for both Federal and State single audit
purposes,
Review of bond indenture covenants and pertinent ordinances for determination and completion of
compliance audit requirements,
Assess control risk and determine extent of testing.
Review and perform certain transaction and procedural tests which will include the examination of source
documents. These tests of the system will include tests of cash receipts and disbursements, sales and utility
billing, compliance, and payroll. Audit samples will be determined based on transaction size and number of
total transactions.
Perform preliminary analytical review procedures,
DETAILED PROPOSAL
8. Specific Audit Approach. (continued)
Review commission and other pertinent minutes.
Perform compliance audit procedures where necessary,
Coordinate preparation of confirmation requests.
Working paper review.
Plan the additional segments of the financial audit procedures with the City's finance personnel including a
list of schedules and working papers to be prepared by client personnel.
Seament 2: Final Work
The second segment will be performed by two professional staff members and will encompass approximately
175 hours,
Perform various tests and validation procedures on selected asset, liability and equity accounts in all funds
and for capital assets and long-term debt.
Examine certain revenue and expenditure accounts in all funds,
Send confirmations where applicable.
Send correspondence to attorneys as necessary.
Perform final compliance testing as necessary,
Perform final analytical procedures.
Obtain a management representation letter,
Working paper review and proposed journal entry approval.
Exit conference with Finance Director and Assistant Finance Director.
Sample sizes in the various phases of the engagement would be determined based on population sizes,
audit objectives and nature of transaction and\or account. We have standardized checklists and audit
software that assists in the selection of these samples, Additionally, we would utilize both "statistical" and
"non-statistical" methods to select certain test transactions.
We will also utilize various forms of analytical procedures to accomplish certain audit objectives, We
anticipate areas of concentration subject to analytical procedures to be services revenues and
expenditures, We retain the right to use judgment as to the extent of analytical procedures to be used
based mainly on the results of other testing completed,
In addition, we utilize personal computers and paperless audit software, where applicable, in connection
with our audit workpaper preparation and documentation.
SeQment 3: Reoorts
The third segment will be performed by two professional staff members and will encompass approximately
100 hours.
Preparation of the Basic Financial Statements as a part of the CAFR.
Preparation of Reports on Internal Controls and Compliance.
Preparation of Report on Compliance and Internal Control over Compliance Applicable to Each Major
Federal Program and State Project in accordance with OMB Circular A-133.
DETAILED PROPOSAL
8. Specific Audit Approach. (continued)
Preparation of Report to City Management which will include any material weaknesses and any irregularities
and illegal acts,
Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance.
Preparation of Schedule of Findings and Questioned Costs.
Preparation of the management letter.
Review of the Annual Local Government Financial Report filed with the Florida Department of Financial
Services to verify that it is in agreement with the financial statements.
Review of the financial statements, reports and other information,
Cold review of the financial statements, reports and other information.
Due to the fact that our firm presently represents numerous local South Florida municipalities and many
governmental special taxing districts, we have substantial experience to provide other consulting services to
the City, We also have experience in franchise fee auditing, audit work in connection with bond
underwriting and other internal consulting projects which the City may require,
9. Identification of Anticipated Potential Audit Problems
At this time we are not aware of any potential audit problem areas. If selected, we will communicate any
potential problem areas we become aware of during the audit, At that time, we would outline our
approach to resolving such problem areas and the level of assistance necessary from the City's personnel.
mnii Keefe, McCullough & Co., LLP
~ Certified Public Accountants
AUDIT TEAM MEMBER PROFILES
Section III
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
SERVICE TEAM MEMBER PROFILE
William G. Benson, C.P.A.
Partner
Education
Washington and Lee University
Career Experience
Keefe, McCullough & Co., LLP, C.PA's
Coopers & Lybrand, C,PA's
Engagement Experience
Keefe, McCullough & Co" LLP, C.PA's
Audit Engagements:
* Baywinds Community Development District
* Bobcat Trail Community Development District
* Bonnet Creek Resort Community Development District
* Boynton Village Community Development District
* Broward County League of Cities, Inc.
* Championsgate Community Development District
* City of Aventura, Florida
* City of Key West, Florida
* City of Marathon, Florida
* City of Margate, Florida
* City of Plantation, Florida
* City of Weston, Florida
* Coral Springs Improvement District
* Deer Island Community Development District
* Downtown Development Authority
* East Homestead Community Development District
* Fiddler's Creek II Community Development District
* Habitat Community Development District
* Hamal Community Development District
* Hillsboro Inlet District
* Islamorada, Village of Islands, Florida
* Key Largo Fire Rescue and EMS District
* Lake Powell Community Development District
* Landmark at Doral Community Development District
* Lexington Oaks Community Development District
* Meadow Pointe Community Development District
* Mediterra North Community Development District
* Mediterra South Community Development District
* Midtown Miami Community Development District
* Miromar Lakes Community Development District
* Monterra Community Development District
* Narcoossee Community Development District
* Northwood Community Development District
* Oakwood Center of the Palm Beaches, Inc,
* Old Palm Community Development District
* Orchid Grove Community Development District
* Palm Bay Community Development District
* Palm Glades Community Development District
* Park Place Community Development District
* Parklands West Community Development District
* Pine Air Lakes Community Development District
* Plantation Acres Improvement District
BS degree
Partner
Senior
Major - accounting
26 years
2 years
* Remington Community Development District
* Renaissance Community Development District
* Reserve Community Development District
* River's Song Community Development District
* Sarasota National Community Development District
* South Dade Venture Community Development District
* Stevens Plantation Community Development District
* Stonegate Community Development District
* StoneLake Ranch Community Development District
* The Town Foundation, Inc,
* Treaty Oaks Community Development District
* University Square Community Development District
* Verandah West Community Development District
* Viera East Community Development District
* VillaSol Community Development District
* Village of Pinecrest Florida
* Vizcaya Community Development District
* Westwind Contracting, Inc.
* Woodland Hammock Community Development District
Other Experience
Attended seminars and courses dealing with accounting and audit problems, reporting and disclosure issues
(these courses include accounting and reporting for nonprofit organizations, governmental entities and the
Federal and Florida Single Audit Acts)
Experienced and qualified with respect to "Yellow Book", OMB Circular A-133 and Rules of the Auditor
General of the State of Florida compliance auditing and reporting
Attended numerous seminars and courses dealing with accounting, auditing and taxation of employee
benefit plans
Litigation support services in the areas of business valuations, business losses, contract settlements and
divorce issues
Experience in dealing directly with the State of Florida Department of Children and Families concerning
various compliance, audit and other issues
Special consulting partner regarding due diligence engagements and the acquisition of companies
Worked with underwriters regarding various certifications required in connection with the Florida Community
Provider Pooled Loan Program and various bond issuances
Assisted clients with restructuring their existing loan agreements and bond indentures
Partner in charge of special audit procedures engagement of a Emergency Medical Services Company
Special consultant to Seventeen City Coalition (a Partnership of seventeen Broward municipalities) regarding
special audit procedures of Broward County's Emergency Medical System records and negotiations with
Broward County management
Extensive experience regarding accounting and tax issues of Limited Liability Companies (LLC's)
Experience in the development of annual operating budgets for municipalities, churches and schools
Consulting partner on State of Florida Broward County Health Department audit
Experience in assisting clients in dealings with financial institutions
Experience in assisting clients with the development of business plans, financial planning and proforma
financial statements
Consulting assistance in the analysis of potential investment opportunities in a variety of industries. The
analysis included due diligence procedures on both historical financial information and projected future
financial results
Assistance in the planning for Family Limited Partnerships and other estate planning strategies
Consulting assistance to a court appointed reviewer regarding dispute among stockholders of various
companies
Community Involvement
President of the Board of Directors of St. Thomas Aquinas High School Foundation
Vice President of the Board of Directors of Food for the Poor
Member of the Finance Council of the Archdiocese of Miami
Member of St. Gregory the Great Catholic School Advisory Board
Past Treasurer of St. Gregory the Great Catholic School
Appointed to the Broward County, Florida Homeless Initiative Partnership
Member and Officer in Knights of Columbus
Member of the Leadership Broward Foundation, Inc.
Graduate of, and continuing involvement in, the Leadership Broward Program
Post President and Treasurer of the Executives of Broward
KEEFE, McCULLOUGH & CO., LLP
CERTIFIED PUBLIC ACCOUNTANTS
SERVICE TEAM MEMBER PROFILE
Cynthia L. Calvert, C.P.A.
Partner
Education
Florida Atlantic University
Auburn University
Career Experience
Keefe, McCullough & Co" LLP, C.PA's
Engagement Experience
Keefe, McCullough & Co" LLP, C.PA's
Audit Engagements:
* Amelia National Community Development District
* Arbor Greene Community Development District
* Baywinds Community Development District
* Bobcat Trail Community Development District
* Bonnet Creek Resort Community Development District
* Boynton Village Community Development District
* Briger Community Development District
* Championsgate Community Development District
* City of Aventura, Florida
* City of Aventura Police Officers Retirement Plan
* City of Coconut Creek, Florida
* City of Dania Beach, Florida
* City of Key West, Florida
* City of Marathon, Florida
* City of Margate, Florida
* City of Parkland, Florida
* City of Plantation, Florida
* City of Weston, Florida
* City of Wilton Manors, Florida
* Coral Springs Improvement District
* Deer Island Community Development District
* Downtown Development Authority
* Downtown Fort Lauderdale Transportation Management Association
* East Homestead Community Development District
* Fiddler's Creek II Community Development District
* Firefighters Charitable Foundation, Inc.
* Habitat Community Development District
* Hamal Community Development District
* Harbourage on Braden River Community Development District
* Heritage Greens Community Development District
* Heritage Harbour South Community Development District
* Islamorada, Village of Islands, Florida
* Julington Creek Plantation Development District
* Key Largo Fire Rescue and EMS District
* Killarney Community Development District
* Lake Powell Community Development District
* Lakewood Ranch Community Development District
* Landmark at Doral Community Development District
* Lexington Oaks Community Development District
* Margate Community Redevelopment Agency
* Meadow Pines Community Development District
BBA degree
BA degree
Major - accountinl;:)
Major - political sCience
Partner
15 years
* Meadow Pointe Community Development District
* Mediterra North Community Development District
* Mediterra South Community Development District
* Midtown Miami Community Development District
* Miromar Lakes Community Development District
* Monterra Community Development District
* Narcoossee Community Development District
* Northwood Community Development District
* Old Palm Community Development District
* Orchid Grove Community Development District
* Palm Bay Community Development District
* Palm Glades Community Development District
* Parklands West Community Development District
* Pine Air Lakes Community Development District
* Plantation Acres Improvement District
* Remington Community Development District
* Renaissance Community Development District
* River's Song Community Development District
* Severn Trent Services
* South Dade Venture Community Development District
* Spicewood Community Development District
* Stevens Plantation Community Development District
* Stonegate Community Development District
* Stone Lake Ranch Community Development District
* Tomoka Community Development District
* The Town Foundation, Inc.
* Town of Golden Beach, Florida
* Town of Pembroke Park, Florida
* Town of Southwest Ranches, Florida
* University Square Community Development District
* Verandah West Community Development District
* Viera East Community Development District
* Village of Pinecrest. Florida
* Village of Sea Ranch Lakes, Florida
* VillaSol Community Development District
* Vizcaya Community Development District
* Westchase Community Development District
* Westchase East Community Development District
* Woodland Hammock Community Development District
Other Experience
Attended numerous seminars and courses dealing with accounting and audit problems and reporting and
disclosure issues (these include accounting and reporting for nonprofit organizations, governmental entities
and the Federal and Florida Single Audit Acts)
Experienced and qualified with respect to "Yellow Book," OMB Circular A-133 and Rules of the Auditor
General of the State of Florida compliance auditing and reporting
Participant in State of Florida Auditor General seminar for local governments and non profits regarding the
Florida Single Audit Act
Experience in dealing directly with the State of Florida Department of Children and Families concerning
various compliance, audit and other issues
Participated in various seminars and in-house training programs concerning the requirements of GASB-34,
Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments (the
Financial Reporting Model)
Assisted municipalities and other governmental entities in planning for and implementing GASB-34, Basic
Financial Statements-and Management's Discussion and Analysis-for State and Local Governments (the
Financial Reporting Model)
Community Involvement
Past President of Plantation Junior Woman's Club
Founding Board member of the Make-A-Wish Foundation of South Florida, Inc.
Past Director of DALI's, auxiliary of Young At Art
Past Director of Friends of Gilda's Club of South Florida
Graduate of, and continuing involvement in, the Leadership Broward Program
Member of the Leadership Broward Foundation, Inc.
Treasurer of Junior League of Ft. Lauderdale
mniii Keefe, McCullough & Co., LLP
.-I Certified Public Accountants
PEER REVIEW DOCUMENTS
Section IV
-
PEER REVIEW DOCUMENTS
AJeK
Abbott, Jordan 6& Koon, LLC
CERTIFIED PUBUC ACCOUNTANTS
To the Owners
Keefe, McCullough & Co., LLP
P.O. Box 609 0405 Second Street 0 Manchester. GA 31816
(706) 846-8401 0 Fax (706) 846-3370
We have reviewed the system of quality control for the accounting and auditing practice
of Keefe, McCullough & Co., LLP (the firm) in effect for the year ended August 31, 2008.
A system of quality control encompasses the firm's organizational structure, the policies
adopted and procedures established to provide it with reasonable assurance of conforming
with professional standards. The elements of quality control are described in the
Statements on Quality Control Standards issued by the American Institute of Certified
Public Accountants (AICPA). The firm is responsible for designing a system of quality
control and complying with it to provide the firm reasonable assurance of conforming with
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 with its system of
quality control based on our review. .
Our review was conducted in accordance with standards established by the Peer
Review Board of the AICPA. During our review, we read required representations from the
firm, interviewed firm personnel and obtained an understanding of the nature of the firm's
accounting and auditing practice, and the design of the firm's system of quality control
sufficient to assess the risks implicit in its practice. Based on our assessments, we
selected engagements and administrative files to. test for conformity with professional
standards and compliance with the firm's system of quality control. The engagements
selected. represented a reasonable cross-section of the firm's accounting and auditing
practice with emphasis on higher-risk engagements. The engagements selected included
among others, audits of Employee Benefit Plans and engagements performed under
Government Auditing Standards. Prior to concluding the review, we reassessed the
adequacy of the scope of the peer review procedures and. met with firm management to
discuss the results of our review. We believe that the procedures we performed provide
a reasonable basis for our opinion.
In performing our review, we obtained an understanding of the system of quality control
for the firm's accounting and auditing practice. In addition, we tested compliance with the
firm's quality control policies and procedures to the extent we considered appropriate.
These tests covered the application of the firm's policies and procedures on selected
engagements. Our review was based on selected tests therefore it would not necessarily
detect. all weaknesses in the system of quality control or all instances of noncompliance
with it. There are inherent limitations in the effectiyeness of any system of quality control
and therefore noncompliance with the system of quality control may occur and not be
detected. Projection of any evaluation of a system of quality control to future periods is
subject to the risk that the system of quality control may become inadequate because of
changes in conditions, or because the degree of compliance with the policies or
procedures may deteriorate.
MEMBERS OF
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
GEORGIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
-
PEER REVIEW DOCUMENTS
Page 2 of 2
In our opinion, the system of quality control for the accounting and auditing practice of
Keefe, McCullough & Co., LLP in effect for the year ended August 31, 2008, has been
designed to meet the require'ments of the quality control standards for an accounting and
auditing practice established by the AICPA and was complied with dUring the year then
ended to provide the firm with reasonable assurance of conforming with professional
-standards.
~_~h'->' ~
Manchester, Georgia
October 29, 2008
A.H\
PEER REVIEW DOCUMENTS
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FICpA Peer Review PrDgram
Administered In Florida by the
Florida Institute of CPAs
AICPA Peer Review PrDgram
Administered In Florida by the
Florida Institute of CPAs.
February 26,2009
JosephD. Leo, CPA
Keefe, McCullough & Co., LLP
6550 NFederal Hwy., Ste. 410
Fort Lauderdale, FL 33308-1417
Dear Mr. Leo:
It is my pleasure' to notify you. that on February 26, 2009 the Florida Peer Review
Committee accepted the report on the most recent peer review of your firm. The due date
for your next review is February 29, 2012. This is the date by which all review
documents should be completed and submitted to the administering entity. Since your
finn's due date falls between January and April, you may arrange to have your review a
few months earlier to avoid having a review dUring tax seaSon. .
As you know, the reviewer's opinion was unmodified. The Committee asked me to
convey its congratulations to the finn.
Sincerely,
~/l /t~
Paul N. Brown
Peer Review
Director of Technical Services
cc: David C. Jordan, CPA
Firm Number: 10036786
Review Number: 271343
Letter lD: 75470 .
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Keefe, McCullough & Co., LLP
Certified Public Accountants
ADDENDA
Section V
ATTACHMENT A
PART 1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30,2010 - 2012 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR AUDIT SERVICES
PROPOSED
HOURLY PROPOSED
HOURS RATES TOTAL
Partners 25 180 $ 4,500
Managers 50 125 7,000
Supervisory Staff 150 80 12,000
Staff 150 60 9,000
Other (specify)
Subtotal 375 32,500
Other Expenses (specify):
Total All-Inclusive Price for Audit Services
Year 1 $ 32,500
Year 2 33,500
Year 3 34,500
Grand Total Price for Audit Services (3 Years) $ 100,500
One hundred thousand 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.
ATTACHMENT A
PART 2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30,2010 FINANCIAL STATEMENTS:
COMBINING SCHEDULE - ALL SERVICES
Nature of Service to be Provided Schedule Total Price
Florida Single Audit 1 $ 2,500
Federal Single Audit 2 $ 2,500
EDP Auditing Services *
CAFR (preparing, editing and printing) 3 $ 5,000
Other (specify)
TOTAL $ 10,000
Ten thousand dollars
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.
*
We would prefer to define the scope and nature of EDP auditing services with client
personnel and quote these services at that time. We have performed EDP
engagements for municipal clients with varying scopes and related fees. EDP
auditing services contemplated in connection with the audit of the City's CAFR are
included in the fees listed on Attachment A, Part 1.
ATTACHMENT A
SCHEDULE 1
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30,2010 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR FLORIDA SINGLE AUDIT
PROPOSED
HOURL V PROPOSED
HOURS RATES TOTAL
Partners 3 180 $ 540
Managers 4 125 500
Supervisory Staff 7 80 560
Staff 15 60 900
Other (specify)
Subtotal 29 2,500
Other Expenses (specify):
Total All-Inclusive Price for Audit Services
Year 1 $ 2,500
Year 2 2,500
Year 3 2,500
Grand Total Price for Audit Services (3 Vears) $ 7,500
Seven thousand 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: Fees would be charged in fiscal periods that required a Florida single audit based
on funding received.
ATTACHMENT A
SCHEDULE 2
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30,2010 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR FEDERAL SINGLE AUDIT
PROPOSED
HOURL V PROPOSED
HOURS RATES TOTAL
Partners 3 180 $ 540
Managers 4 125 500
Supervisory Staff 7 80 560
Staff 15 60 900
Other (specify)
Subtotal 29 2,500
Other Expenses (specify):
Total All-Inclusive Price for Audit Services
Year 1 $ 2,500
Year 2 2,500
Year 3 2,500
Grand Total Price for Audit Services (3 Vears) $ 7,500
Seven thousand 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: Fees would be charged in fiscal periods that required a Federal single audit based
on funding received.
ATTACHMENT A
SCHEDULE 3
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30, 2010 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR COMPREHENSIVE ANNUAL FINANCIAL REPORT
PROPOSED
HOURLY PROPOSED
HOURS RATES TOTAL
Partners 6 180 $ 1,080
Managers 8 125 1,000
Supervisory Staff 14 80 1,120
Staff 30 60 1, 800
Other (specify)
Subtotal 58 5,000
Other Expenses (specify):
Total All-Inclusive Price for Audit Services
Year 1 $ 5,000
Year 2 5,000
Year 3 5,000
Grand Total Price for Audit Services (3 Years) $ 15,000
Fifteen thousand 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: Fees would be charged in fiscal periods when management requests our firm to
prepare the Comprehensive Annual Financial Report (CAFR).
ATTACHMENT B
SWORN STATEMENT PURSUANT TO SECTION 287.133(3)(A)
FLORIDA STATUTES, ON PUBLIC ENTITY CRIMES
THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO
ADMINISTER OATHS.
1 . This sworn statement is submitted to City of Sunny Isles Beach
by William G. Benson, C,P.A., Partner
for Keefe, McCullough & Co., LLP, C,P.A.'s,
whose business address is:
6550 North Federal Highway, Suite 410
Fort Lauderdale, Florida 33308
and (if applicable) its Federal Employer Identification Number (FEIN) is 59-1363792,
(If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement:
N/A )
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 the United
States, including, but not limited to, any bid or contract for goods and services to be provided to any public
entity or an agency or political subdivision of any other state or of the United States involving antitrust, fraud,
theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation,
3, I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida Statutes, means a
finding of guilt or a conviction or a pUblic entity crime, with or without an adjudication of guilt, in any federal
or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a
result of a jury verdict, nonjury trial. or entry of a plea of guilty or nolo contendere.
4, I understand that an "affiliate" as defined in Paragraph 287,133(1 )(a), Florida Statutes, means:
a. A predecessor or successor of a person convicted of a public entity crime; or
b. An 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, executives, 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 market
value under an arm's length agreements, shall be a prima facie case that one person controls
another person. A person who knowingly enters into a joint venture with a person who has been
convicted of a pUblic entity crime in Florida during the preceding 36 months shall be considered an
affiliate,
5, In understand that a "person" as defined in Paragraph 287.133(1)(e), Florida Statutes, means any natural
person or entity organized under the laws of any state or of the United States with the legal power to enter
into a binding contract and which bids or applies to bid on contracts for the provision of goods or services
led by a public entity, or which otherwise transacts or applies to transact business with a public entity. The
term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and
agents who are active in the management of an entity.
6, Based on information and belief, the statement that I have marked below is true in relation to the entity
submitting this sworn statement (Indicated which statement applies.)
---X (1) Neither the entity submitting this sworn statement, nor any officers, directors, executives, partners,
shareholders, employees, members, or agents who are active in the management of the entity, not any
affiliate of the entity, has been charged with and convicted of a public entity crime subsequent to July 1,
1989,
ATTACHMENT B
SWORN STATEMENT ON PUBLIC ENTITY CRIMES
SECTION 287.133 FLORIDA STATUTES
_ (2) This entity submitting this sworn statement, or one or more of its officers, directors, executives,
partners, shareholders, employees, members, or agents who are active in the management of the entity, or
an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,
1989.
_ (3) The entity submitting this sworn statement, or one or more of its officers, directors, executives,
partners, shareholders, employees, members, or agents who are active in the management of the entity, or
an affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1,
1989, However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida,
Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was
not in the public interest to place the entity submitting this sworn statement on the convicted vendor list.
(attach a copy of the final order,)
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTI NG OFFICER FOR THE PUBLIC ENTITY IDENTIFIED
IN PARAGRAPH 1 ABOVE IS FOR THAT PUBLIC ENTITY ONLY AND, THATTHIS 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
PRI R TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017,
FLO IDA STATUTES, FOR JEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED IN THIS FORM.
William G. Benson, C.P.A.
(Printed or Typed Legal Name of Affiant
STATE OF FLORIDA )
) SS:
COUNTY OF BROWARD )
The foregoing Form was acknowledged before me this qi ~y of July 201 0, by William G. Benson, C.P.A., as Partner
of Keefe, McCullough & Co., LLP, a Florida corporation, on behalf of said corporation and limited partnership. He
personally appeared before me and is personally known to me.
{NOTARY SEAL}
Notary:~l) e ~JI~
,,"'~'!-j:", BETH C. ANDERTON
i~~~t!'... ~~ Commission # DO 928845
~~ Ii Expires October 1, 2013
-"":,""; ,'<J;'/ Bonded 1JllU Troy Fain Insurance 800-385-7019
'Ii,Rf"~" .
Print Name:
Notary Public, State of Florida
My Commission Expires: ID-{
) J =j
1-
ATTACHMENT C
NON-COLLUSION AFFIDA VIY
STATE OF FLORIDA )
) SS:
COUNTY OF BROWARD )
The undersigned individual, being first duly sworn, deposits and says that:
1.1, This Affidavit is made with the knowledge and intent that it is to be filed with the City of Sunny Isles Beach City
Commission and that it will be relied upon by said City, in any consideration which may give to and any
action it may take with respect to this proposal;
1.2, The undersigned is authorized to make this Affidavit on behalf of Keefe, McCullough & Co" LLP, a
corporation duly organized and existing under the laws of the State of Florida of which he is Partner;
1.3. Neither the undersigned nor any person, firm or corporation named in above Paragraph 1.2., nor anyone
else to the knowledge of the undersigned, have themselves solicited or employed anyone else to solicit
favorable action for this proposal by the City, also that no head of any department or employee therein, or
any office of the City of Sunny Isles Beach, Florida is directly interested therein;
1.4, This proposal is genuine and not collusive or a sham; the person, firm or corporation named above in
Paragraph 1,2. has not colluded, conspired, connived or agreed directly or indirectly with any Proposer or
person, firm or corporation, to put in a sham proposal, or that such person, firm or corporation, shall refrain
from Proposer, 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 proposal or
proposals of any other Proposer; and all statements contained in the proposal or proposals described above
are true; and further; neither the undersigned, nor the person, firm or corporation named above in Paragraph
1.2 had directly or indirect submitted said proposal or the contents thereof, or divulged information or data
rei tive thereto, to any a ciation or to any member or agent thereof.
STATE OF FLORIDA )
) SS:
COUNTY OF BROWARD )
The foregoing Form was acknowledged before me fhis ~ay of July 2010, by William G, Benson, C.PA as Partner
of Keefe, McCullough & Co., LLP, a Florida corporation, on behalf of said corporation and limited partnership. He
personally appeared before me and is personally known to me.
{NOTARY SEAL}
,.1:JA\'fp.J;:;-~ BETH~. ~NDERTON
=.t-J;;,'\.:= Commission # DO 928845
\~~.~1 Expires October 1, 2013
'....~iif.~~'... Bonded Thru Troy Fain Inuance800-38S-7019
NotaryvRlJhJu ~ ~ftJvG
Print Name:J3l01V1 L. L}V) d~. (\ +'7 t1
Notary Public, State of Florida, IJ .
My Commission Expires: I 0 lLj
Addendum No. 1
CITY OF SUNNY ISLES BEACH
Professional Audit Services
CITY RFQ NO. 10-06-01
To All Bidders:
Bidders for the above-referenced project shall take note of the following changes,
additions, deletions, clarifications, etc. to the Plans and Specifications, which in
accordance with the Contract Documents shall become a part of and have precedence
over anything shown or described otherwise.
~ Thursdav. June 17. 2010 - Pre-Submittal Conference Summary Minutes
END OF SECTION
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
Pre-RFP Submittal Conference Summary Minutes
Thursday, June 17,2010 at 10:00 a.m.
RFP No. 10-06-01, Professional Audit Services
City Clerk Jane A. Hines called the meeting to order and introduced Assistant City Manager-
Finance, MinaI Shah. Assistant City Manager MinaI Shah stated that the City is looking for a
firm that has experience in government accounting. She specified that the agreement for this
RFP is for three years (Fiscal Years 2009/2010, 2010/2011 and 2011/2012) with two (2) optional
one (1) year renewals for Fiscal Years 2012/2013 and 2013/2014. The City's general fund
budget is of about $30 million with a stormwater fund of about $1 million. The City's financial
statements and budgets are available on the City's website: www.sibfl.net
The deadline for submission of Request for Proposals documents is Tuesday, July 13, 2010 at
10:00 a.m., at which time those sealed responses will be publicly opened.
QUESTIONS AND COMMENTS FROM PROSPECTIVE BIDDERS
1. Are there any American Recovery Reinvestment Act ("ARRA") funds included in the
city's budget?
Yes. A grant of $456,000 was awarded to the City for a project that is near it's
completion. However, we have not received any reimbursements yet.
2. Does the City have any GOB funds?
It was completed in fiscal year 2008/2009.
3. Has the City issued or anticipate issuing of any bonds?
Yes. For fiscal year 2009/2010 the City issued a $15 million revenue bond. In
addition, the City is looking to borrow monies for stormwater in the amount of $3.5
million with a possible line of credit for $1 million.
4. Have the findings from previous years been addressed?
The Finance Department is in the process of addressing them.
5. Will it be possible to review the audit fees for the past three (3) years?
Yes, they will be made available as an addendum and published on
www.demandstar.com
6. When have the prior audits been issued?
Work starts in November. A draft report is made available by January and a final,
completed report is issued in February.
The Pre-Submittal Conference was concluded at 10: 10 a.m.
Addendum NO.2
CITY OF SUNNY ISLES BEACH
Professional Audit Services
CITY RFQ NO. 10-06-01
To All Bidders:
Bidders for the above-referenced project shall take note of the following changes,
additions, deletions, clarifications, etc. to the Plans and Specifications, which in
accordance with the Contract Documents shall become a part of and have precedence
over anything shown or described otherwise.
~ Audit Fees:
. Financial Audit and CAFR Preparation:
Fiscal Year
2006/2007
2007/2008
2008/2009
. Sinqle Audit:
Fiscal Year
2006/2007
2007/2008
2008/2009
Fee Amount
$41 ,250
$42,488
$43,763
State
Federal
$6,500
$6,500
$7,000
$6,500
$6,500
$7,000
END OF SECTION
Addendum NO.3
CITY OF SUNNY ISLES BEACH
Professional Audit Services
CITY RFP NO. 10-06-01
To All Bidders:
Bidders for the above-referenced project shall take note of the following changes,
additions, deletions, clarifications, etc. to the Plans and Specifications, which in
accordance with the Contract Documents shall become a part of and have precedence
over anything shown or described otherwise.
~ Please note the following deletions/additions to the RFP Specifications. This
addendum must be signed and included in your firm's response:
1.5. PROPOSAL REQUIREMENTS
A. General Requirements
Submission of Proposals
Proposals shall be as thorough and detailed as possible so that the City may
properly evaluate the capabilities of respective firms to provide the required
services. All submittals by Proposers shall contain no more than fifteen (15)
pages specifically addressing the following issues. *^II othor required
documont3tion (oxcopt for tho Public Entity Crimo ::md Non Collusivo
^ffid3vits) will not be considorod 3 p3rt of tho fiftoon (15) p3g0S.
'a..*Required documentation requested such as qualitv control reviews}
resumes. sample manaqement letters. Public Entitv Crime Affidavit. the
Non-collusive Affidavit. and the Schedule of Professional Fees will not be
bonsidered as part of the fifteen paqes'
All Proposals shall be submitted in the form required and shall include all
requested documentation and a completed Public Entity Crime Form along
with a completed Non-Collusive Affidavit.
a. Any Proposer wishing to provide the Services described in Sections 1.1
through 1.4 above must submit one (1) original and four (4) additional
complete copies that include, at a minimum, the following documentation:
i. Title Paqe
Title page showing the request for proposals subject; the firm's name; the
name, address and telephone number of the contact person; and the date of
the proposal.
ii. Table of Contents
iii. Transmittal Letter
A signed letter of transmittal briefly stating the proposer's understanding of
the work to be done, the commitment to perform the work within the time
period, a statement why the firm believes itself to be best qualified to perform
the engagement.
IV. Detailed Proposal
The detailed proposal should follow the order set forth in Section 1.5(C)
below of this RFP.
*Deletions are stricken, and additions are marked in hiqhliqhted and underlined.1
~ When submitting in response to this RFP, you are required to submit your
documents unbound. A binder or paper clip at the top of the documents or along the
sides will suffice.
Receipt Confirmation:
Company Name:
~~ M s ~llov(LLt r Co ~f
G . C(/t-
1. 00. L-D I D
Representative's Name/Title:
Signature and Date:
END OF SECTION